The viability of a company depends heavily on its ability to gain an edge not only in its competitors but also in the ever-changing business environment. In todays global economy, it is imperative that corporate leaders always make better decisions than their competitors and maintain a healthy economic position.

The study focuses on the commercialization of the organizations. Malaysian organizations are facing challenges to cope with the industrial revolution. Application of IoT, big data analytics, artificial intelligence is positively impacting on the industrial development. The study focuses on the improvement of the digitalized technology in the Malaysian organizations for developing the performance of the operational management. The research methodology focuses on the secondary qualitative research method, which improve the quality of research and help n gathering relevant information

The purpose of this study was to analyze the impact of the COVID-19 disaster on MSME actors in Mataram City, West Nusa Tenggara Province. The approach used in this research is qualitative research. Data collection techniques used are observation, interviews and documents. Determination of informants in this study using purposive sampling. The informants in this study consisted of 4 key informants, 10 main informants and 3 additional informants. The technique of checking the validity of this research is using triangulation technique. The results showed that the impact of the COVID-19 disaster on MSME actors in Mataram City was very influential and the business of MSME actors experienced a decline. This is because the businesses of many MSME actors have closed, due to restrictions on activities made by the government. So that many MSME actors reduce employees to reduce losses that occur. As a result, a lot of unemployment occurs due to Termination of Employment (PHK). The steps taken to develop a business during the Covid-19 era are by doing promotions online and by word of mouth (manually). Then the income of MSMEs during the Covid-19 period decreased compared to before Covid-19. The efforts made by the Mataram City government in increasing MSMEs during the COVID-19 pandemic are tax relaxation, providing Social Safety Nets (JPS), providing Social Assistance (Bansos) providing training and equipment, issuing pre-employment cards, providing funds or equipment, helping packaging , as well as helping to market the results of SMEs.

The study aims to describe the leadership practices of select administrators of Region III Philippines. Specifically, it aims to know the inspirational leadership practices of the selected head of the unit in terms of a. Implementing change; b. Achieving organizational goals and targets; c. Inculcating values towards work; d. rooting culture of excellence; e. Having a good communication; and f. Practicing collaborations and team work and identify the challenges in inspiring people in the organization experienced by the selected head of the unit. The 14 participants of the study were chosen through the set criteria: 1) Recognition was given to the office/school where the administrator is the head; (2) Recognition was given to the participant; and (3) the office/school was identified as performing or outstanding by a competent agency. An open-ended questionnaire was utilized. Results were transcribed, analyzed, coded, and put into themes. Inspirational leadership practices of leaders varied depending to the motive, need, goals, situation, and challenges. Recognizing people’s worthwhile continuous guidance and monitoring is present allow people to work beyond. Inspirational leadership involves continuous mechanism of how to lead with influence and heart to the employees. Challenges are inevitable to the organization. Thus, requiring leaders to have a heart, to set dreams, and to conduct mentoring to their employees. It is recommended to further equip leaders on how to be source of inspiration. They must know how to deal with unpredictable situations and be proactive. They must also continuously extend a helping hand for the growth and welfare not only of the organization but also the people behind it.

This research is aimed to assess whether organizational citizenship behavior variables can become a mediator for the correlation between perceived organizational support and employee engagement and employee performance. On the other hand, this research also has a purpose to acknowledge the effect of perceived organizational support and employee engagement on employee performance. This research was conducted at the Regional Secretariat in Demak Regency, Central Java Province, Indonesia. The number of samples was 107 respondents. Sampling technique used non random sampling. Data analysis used Path analysis with SPSS ver.25. Analysis results revealed that perceived organizational support and employee engagement has a positive and significant effect on employee performance. Moreover, organizational citizenship behavior has been proven to become a mediating variable of the correlation between perceived organizational support and employee engagement and employee performance. This research recommends the management to improve perceived organizational support and employee engagement in advance, in order to improve organizational citizenship behavior, which, furthermore, will improve employee performance.

The existence of a linear and significant correlation of investment capitalization with the profitability generated by a formed price of a product remains one of the main foundations that ensures the viability of the companys activity.

Purpose: This paper attempt to highlight various intervention measures /policy responses to the Covid-19 Pandemic specifically focusing on Southern African Countries. The paper will particularly concentrate mostly on social, economic, monetary, and fiscal interventions in Southern Africa. Design/Methodology: This study was done using a combination of both narrative and systematic literature reviews. A number of databases were searched for articles on Covid-19 economic interventions in Southern Africa and other regions. The searches were done mainly on Google scholar and Web of Science. Findings: The COVID-19 pandemic and the measures deployed by various governments in conjunction with the private sector institutions to contain its spread were numerous. They included the following; lockdowns, quarantines, social distancing, travel bans and restrictions, masking requirements, and shutdowns of non-essential activities. These measures in turn caused severe socioeconomic dislocations in African economies. Many Governments in Southern Africa responded with programs to mitigate personal hardship and disruptions to economic life. At the same time, central banks had to cut policy rates and injected liquidity on an astounding scale into the economies. It goes without saying, that the pandemic and the actions taken to contain it have exacted substantial costs on Southern African economies and the rest of the world, including deep economic contractions. Specifically, some of the socioeconomic impacts of the COVID-19 pandemic are; Decrease in GDP and GDP growth, loss in employment, increase in poverty, price increases and food insecurity, increase in exposure to corruption, and so forth. Research Limitations/Implications: The limitation is that the research was only based on existing literature. The implication is that different countries had different economic conditions and situations. Comparisons of such measures may not be universally applied to different countries as some countries for example are landlocked while others are not. Practical Implication; While these policy measures were welcome in as far as mitigating the negative effects of Covid-19, they were critiqued for largely being geared towards formal activities and not the informal sector of these economies where many micro and small-sized enterprises operate. Also, the responses were mostly short rather than long-term measures that targeted the impact of the pandemic on the key processes guiding the development of productive capacities. In this regard, there was the need for a more holistic policy response to the pandemic to ensure an inclusive and sustained development outcome. Policymakers therefore should endeavor to consider these realities in similar measures in the future. Findings: The COVID-19 pandemic and the measures deployed by various governments in conjunction with the private sector institutions to contain its spread were numerous. They included the following; lockdowns, quarantines, social distancing, travel bans and restrictions, masking requirements, and shutdowns of non-essential activities. These measures in turn caused severe socioeconomic dislocations in African economies. Many Governments in Southern Africa responded with programs to mitigate personal hardship and disruptions to economic life. At the same time, central banks had to cut policy rates and injected liquidity on an astounding scale into the economies. It goes without saying, that the pandemic and the actions taken to contain it have exacted substantial costs on Southern African economies and the rest of the world, including deep economic contractions. Specifically, some of the socioeconomic impacts of the COVID-19 pandemic are; Decrease in GDP and GDP growth, loss in employment, increase in poverty, price increases and food insecurity, increase in exposure to corruption, and so forth. This paper attempt to highlight various intervention measures /policy responses to the Covid-19 Pandemic specifically focusing on Southern African Countries.

Thailand’s market for “big bikes”, or motorbikes larger than 400cc, has been enjoying tremendous growth especially with their attractive design and powerful engines, big bikes are a dream machine for many men and even some women. According to the Land Transport Department, nearly 165,000 big bikes have been registered in Thailand so far, and the number is expected to near the 200,000 mark by the end of this year (2021). On a global scale, the market for motorcycles is concentrated in the countries of the Asia-Pacific region, an area that accounts for 80% of total annual global sales (source: Statista). Therefore, competition has been fierce and all brands are looking for ways to increase brand loyalty in order to stabilize their earnings and sustain sales growth over time. Therefore, it would be beneficial to all these big bike brands to understand what constitute consumer loyalty. The purpose of this research is study of factors influencing brand loyalty of big bikers in Thailand. These factors include First-order variables: Customer Expectation (CE), Customer Satisfaction (CS), Brand Personality (BP), Brand Image (BI), Brand Trust (BT), Product (PD), Customer Psychology (CP); and Second-order variables: Customer factor (CUS), Brand factor (BRA). 400 sample were collected using electronic questionnaire through social media. We used second-order Structural Equation Models (SEM) for data analysis. The result shows that the RMSEA, which is an absolute fit index that assesses how far our hypothesized model is from a perfect model, for this model is .047 (<.05) which strongly indicates a “close fit” and the Goodness of Fit Index (GFI) value is .903 (>.90), the model seems to fit well according to the descriptive measures of fit. Moreover, CFI, which is incremental fit indices that compare the fit of our hypothesized model with that of a baseline model (i.e., a model with the worst fit), its value equals .900 indicating an acceptable fit. More importantly, Customer factor (CUS), which is second-order factor of Customer Expectation (CE) and Customer Satisfaction (CS), seem to have significant effects on Customer Psychology towards Brand Loyalty of Big Bikers in Bangkok Thailand due to their p-values are all less than .05. That means if big bike companies and manufacturers can come up with the models that meet or exceed consumer expectation and satisfy customer needs, big bikers will be more likely to switch to your brand and become brand loyal any day.

The aim of this paper is to systematically review the economic interventions, measures, and policies that Zambia has implemented in the last four (4) years as a response to COVID 19. The methodology used involved drawing together secondary literature and evidence from a number of sources such as the World Bank (WB), UNCTAD, COMESA, International Monetary Fund, Ministry of Finance, Bank of Zambia (BOZ), and various African countries’ trade and national statistics publications. Findings revealed that organizations in Zambia implemented the global and national health Covid-19 guidelines that were provided by institutions such as the World Health Organisation (WHO) and the Government of the Republic of Zambia through the Ministry of Health. The focus of this study was to assess the economic interventions and policy measures put in place as a response to COVID-19. Some of the social implications observed in the study included increased social cash transfers and stimulus packages that resulted in decreased chances of poverty. The Economic interventions included monetary policy rates favourable for the economy and tax reliefs. Fiscal and monetary interventions included the issuance of the COVID-19 bond, and the promotion of local agricultural produce to meet demand and trade restrictions. It is clear from the study that the economic interventions that Zambia undertook stemmed from a social, fiscal, monetary, and economic perspective and had effects in each of these areas. The aim of all the interventions was to stabilize the economy and ensure that the welfare of the population did not deteriorate. The study recommends that further work be done analyzing the impacts of these interventions with more data and that the Government continues on its path of protecting the economy from external shocks such as COVID-19.

The macroeconomic impact of the COVID-19 epidemic in a quantitative dynamic period general equilibrium setup with nominal rigidities. Worldwide, the social and economic effects of the pandemic have been unprecedented, and Africa has not been spared. This study is aimed at assessing the socioeconomic impact of the Covid-19 pandemic in Africa with specific reference to four West African countries, Ghana Nigeria Senegal, and Mali. The study adopted qualitative research, through a systematic review of the literature. This was done by following a keyword search on literature that relates to the Covid 19 pandemic. The study confirmed that the covid-19 pandemic has had multiple negative socio-economic consequences in West Africa. It found that socially, the pandemic has increased inequality, and triggered sexual and gender-based violence against women and children. Economically, it had increased public debt, overburdened the health care system, and destroyed livelihoods. various containment policies were employed to dramatically reduce the welfare cost of the disease; social policy measures such provision of free meals, and cash donations to vulnerable groups were implemented, and public debt management mechanisms and stimulus packages were introduced.

The sugar industry in Kenya has been in existence since the early 1920s. A report by the Export Processing Zone Authority (2015) indicates that the sugar industry supports more than six million people in the country; representing more than 16% of the entire Kenyan population. The sector has had immense operations management challenges contributing to poor performance of public sugar manufacturing firms. These challenges include: high transportation costs of both raw materials and finished products. This has led to most public sugar manufacturing firms requiring bailout from the government contrary to their private counterparts. This study was anchored on three theories; Resource Based Theory, Systems Theory and Dynamic Capabilities Theory to establish effect of operations management on performance of public sugar manufacturing firms in Kenya. The specific objective was to establish how transportation costs affect performance of public sugar manufacturing firms in Kenya. The unit of analysis was six public sugar manufacturing factories in Kenya that were operational for the last 10 years that is from 1st January 2009 to 31st December 2018. The study used a mixed research design; specifically, cross-sectional and explanatory research designs. The target population of the study was stratified as 6 operations managers and 60 heads of departments of public sugar manufacturing firms in Kenya. The study used both primary and secondary data. Data was analyzed using both descriptive and inferential statistics. The findings obtained R value at 0.295 and R2 of 0.087 on variation of performance of public sugar companies caused by transportation costs. An analysis of variance (ANOVA) was computed and resulted to [F (1, 49) = 4.563, P<.05] it was evident that transportation costs influence performance of public sugar manufacturing firms in Kenya and thus it is a significant predictor.

Nowadays, people around the world are living side by side with their digital devices, thus making them an integral part of their daily life. People all around the world, including in Indonesia, have made a lot of online purchasing (shopping). Digital media has great potential as a marketing device. One of the example of digital media as a marketing device is the use of the digital game as a part of marketing campaign. Game is able to penetrate demography and different age group and create an interactive platform as a communication device with one another that is unable to be done by traditional media. But on the other hand, game online has a negative effect. Children (especially elementary students) are addicted to games and start to lose the importance of studying at school. The purpose of this study is to analyse and discuss the impact of perceived ease of use and perceived usefulness towards purchase decisions through the intention of engagement with the game application on the marketplace consumers. This research is a conclusive research. Respondents that are used in this research are the marketplace consumers (Shopee). The methods that are used are judgemental sampling and snowball sampling with 100 respondents as the samples. The instrument of the research that is used in this research is questionnaire. And then, the collected data is calculated using alternative method of PLS (Partial Least Square). The result of the study shows that the variable of ease of use is not giving impact to the intention of engagement, while the variable of usefulness mediates ease of use towards intention of engagement and variable of intention of engagement towards purchase decision gives positive impact.

The paper motion to differentiate the terms of economic growth and economic development, the first being a quantitative component of the second one. Economic development also has a qualitative element on the quality of life or living conditions. We propose a case study to compare the level of economic growth measured by GDP with that of economic development, measured by several indicators, that would cover aspects of quality of life, beside having GDP to cover the quantitative aspect. The database is composed from World Bank for countries on 3 continents, the purpose being to cluster the countries according to their level of development, respectively economic growth. For the given data set, the results prove to be identical for both studies, i.e. grouping by the levels of economic development could have been done only based on GDP.

This study aimed to know the influence of asset growth, profitability, and firm size on the capital structure of Islamic banking in the world. This study is quantitive with an explanatory approach. The population in this study consisted of 187 members of IFSB period 2022, and by using a purposive sampling technique there was 18 Islamic banks that used as a samples. The data used was secondary and the data collection method was done by accessing the annually published financial reports on the official website of each Islamic banks from 2011 until 2020. The data analysis used panel data regression with Eviews10. The results show that partially asset growth and firm size have a significant positive effect on the capital structure of Islamic banking in the world, yet profitability has a significant negative effect on capital structure of Islamic banking in the world. Meanwhile, simultaneously asset growth, profitability, and firm size have a significant effect on capital structure of Islamic banking in the world.

The shift from the information economy to the creative economy has brought the creative industry as one of the sectors that make a major contribution to the economy of a country. This research was conducted with the aim of developing a program for accelerating the growth and development of entrepreneurship in the creative telematics industry in the Greater Malang area. The research was conducted on the creative industry community, local government agencies, business actors, and academics. Data collection techniques using interviews, focus group discussions, direct observation, and documentation. The data were analysed using qualitative descriptive analysis techniques. The research concludes that the training in the field of telematics is a major need, in addition to assistance, facilitation and aid. The priority training programs that need to be carried out are 3D animation training, financial management training, marketing management training, cinematographic production training, digital motion pictures training, photography design training, managing files & programs training, and web design training. This research provides some policy recommendations for government, business, academic or intellectual, and telematics communities.

This study aimed to identify the impact of smart phone applications in its dimensions (ease of use, ease of access to customers, speed of information handling, and response) in improving the marketing performance of banking services in its dimensions (number of customers, number of banking services, and sales volume).

This Research use simultaneous or sequential approach to find the impact of firm size, return on equity, debt to equity ratio, and dividend pay-out ratio towards stock price. This research uses quantitative approach, such as linear regression. 64 companies that act as the population was further filtered by using purposive sampling method which results in 27 companies left and with the total of 4-year financial year, the total sample for this research is amount to 108. Adjusted R square amount to 0.566 means that the independent variable (firm size, return on equity, debt to equity ratio, and dividend pay-out ratio) only explained 56.6% of the dependent variable. The rest 44.4% is being explained by other variables that was not in this research. The partial test identify that partially firm size has a significant positive impact on the stock price, return on equity does not have a significant impact towards stock price, but has a positive relationship. Debt to equity ratio have a significant negative impact towards stock price, and dividend pay-out ratio partially does not have impact on stock price and have a negative relationship. Simultaneously, firm size, return on equity, debt to equity ratio, and dividend pay-out ratio have a significant impact towards stock price on companies that was listed in LQ45 index in Indonesia Stock Exchange.

One of the steps taken to maintain and rehabilitate forest resources is to raise conservation funds from drinking water customers, which can be packaged in an environmental services payment scheme or PES. By taking the case of forest resource management in Central Lombok Indonesia, this study used the Contingent Valuation Method to find possible willingness to pay of drinking water customers for environmental service contributions. This study found that the willingness to pay (WTP) of drinking water customers for environmental service contributions that reflecting the economic valuation of Central Lombok Forest resources was an average of Rp. 3,260 (0.23 USD) per month. Factors that influence the magnitude of such values are The Level of Education, Income, Number of family members, and environmental awareness.

Crises strike when least expected. Most organisations have collapsed as a result of crises situations. Essential resources including lives have been lost in the wake of crises. Leadership have essential roles to play in ensuring that the effect of crises were minimized in organisations. Leadership make strategic decisions, shape organization culture and facilitate resource allocation for execution of activities essential for the survival of the organisation. Although crises were unpredictable, and vary in nature magnitude and impact, it was important to put in place a general and comprehensive plan to mitigate the severity of the aftermath. This paper systematically reviewed articles on crisis management and leadership roles from JSTOR and Elsevier open databases. The articles were not limited to time period, to allow for a comprehensive search. The study used a systematic literature review. A total of 815 Journal articles were initially identified, 633 of which were dropped as they were out of context, while 182 articles were selected. A further 140 articles were found inappropriate, leaving 42 articles for final review. The study attempted to identify and integrate leadership roles essential in crises management, from different articles thereby providing a more elaborate source that could guide leadership and database for various stakeholders. The results of this study showed that majority of the articles, 40.47%, consisted of an average of four out of the eight essential roles identified. None of the articles comprehensively addressed most of the essential roles of leadership in managing crises. The study identified eight essential roles which included spearheading the entire process of crisis management, guiding on: collaborative effort, setting up a contingency plan, research and keeping stock of past experiences. Others were implementing training and retraining on crises related subjects, putting in place a communication strategy, establishing a crisis kit, and resource allocation. The paper concluded that there were gaps in articles reviewed, there was no single article reviewed which contained all eight essential roles therein. Information on essential roles of leadership for crises management was not comprehensively covered in any of the single articles, but scattered across different articles. This article has therefore attempted to place all the eight identified essential roles for managing crises, in one article which would be helpful to leaders. The study results may be helpful to further research on leadership perspective of managing crises in organisations.

The purpose of this study was to determine the effect of microprudential policy as measured by liquidity risk (LDR), credit risk (NPF), market risk (NIM) and operational risk (BOPO) on the stability of state-owned banks in Indonesia as measured using the Z-score. Where the sample in this study uses a purposive sampling method obtained by 7 banks BUMN in Indonesia and uses Panel Data Regression analysis. The tool used in this research is Eviews 12.0. The results of this study found that liquidity risk has a significant posi-tive effect on the stability banks in Indonesia, credit risk has a positive and insignificant effect on the stability banks in Indonesia, market risk has a sig-nificant negative ef-fect on the stability banks in Indonesia and operational risk has a signifi-cant negative effect on bank stability.

Program Keluarga Harapan (PKH) is one of the flagship programs of the Ministry of Social Affairs of the Republic of Indonesia which is expected to be able to reduce poverty in all regions of the Republic of Indonesia. This program was launched by the Central government starting in 2007. Program Keluarga Harapan (PKH) is expected to be a solution to poverty alleviation because so far the aid program in the past years was considered ineffective. PKH assistance in addition to providing food assistance also seeks to develop the ability of families to solve existing problems. The number of Implementing Resources for the Program Keluarga Harapan (PKH) in Lumajang Regency compared to the number of KPM PKH that must be accompanied is still far from sufficient. Therefore, more efforts and breakthroughs are needed to solve the problems that exist in the field. The human resource facilities and infrastructure for implementing Program Keluarga Harapan (PKH) in Lumajang Regency are also still very limited. Integration, synchronization and collaboration with all parties are needed so that program implementation is carried out as well as possible in accordance with predetermined objectives. This is where it is important to conduct a study whether Program Keluarga Harapan (PKH) has achieved the predetermined goals or vice versa. Program Keluarga Harapan (PKH) has been implemented in Lumajang district since 2013, this program involves other stakeholders, namely the Health Office, Education Office, Ministry of Religion, Manpower Office, Industry and Trade Office, Cooperative Service and Social Service as the Leading Sector to alleviate poverty. . Program Keluarga Harapan (PKH) which involves many parties aims to eradicate poverty in an effective and efficient manner. Synchronization and integration of programs between regional Apparatus Organizations is a very effective strategy for the success of empowering the poor to be able to help themselves and hopefully become more prosperous.

Leadership theorists’ have time immemorial endeavoured to conceptualise the best leadership models that would meet the challenges of our ever-changing business landscape. Many theorists have postulated theories on human behaviour that seek to provide insight in effective leadership practices. Lamentably, few have sought to inquire what biblical ancient wisdom has to say on this very important subject. Thus, the purpose of this study is to conduct a systematic review of the shepherd metaphor as a leadership model. Data for this study were gathered from databases of Google Scholar, EBSCO, and JSTOR. A total of 83 articles were identified in these databases while 36 articles were discovered in other sources. 76 articles remained after deleting duplicates, 71 of these articles were examined, 37 articles were excluded, 34 complete articles were chosen to be evaluated, and after 13 complete articles have been excluded, 21 articles ultimately remained for inclusion in the synthesis. Overall, the review revealed that shepherd leadership is a potent metaphoric illustration of leadership relevant to contemporary leadership practice. The metaphor is effective today as it was some 2,000 years ago when it was first practiced.

The announcement issued by the Indonesia Stock Exchange on April 11, 2018, regarding the submission of audited financial statements ending December 31, 2017, that there are 70 listed companies have not submitted their financial statements, shows that awareness of submitting financial statements in Indonesia is still very lacking. This study aims to analyze the effect of firm size, profitability (ROE), solvency (DER), KAP size on audit delay, and the effect of audit delay on audit switching in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020. Population The research is on all mining companies listed on the Indonesia Stock Exchange for the period 2017-2020 that meet the criteria. The total population and sample are 19 companies, using a saturated sampling technique (census). The data collection method used is the documentation method, the data used is the annual report of mining companies listed on the Indonesia Stock Exchange in 2017-2020 totaling 77. Data processing uses SPSS 25. The results show that company size, profitability, and KAP size have a significant negative effect. on Audit Delay, solvency has no significant negative effect on audited delay, while audit delay does not affect audit switching.

This study aimed to explore the field of electronic leadership. In order to appreciate the extent to which e-leadership was discussed, a thorough analyses on selected book chapters, papers, thesis and professional journals spanning across 2000 to 2020 was conducted. A widespread review of the literature found a total of 35 articles mainly on e-leadership, virtual leadership, leading virtual teams, school ICT leadership. Findings shows that thorough studies on e-leadership are scarce and additional studies in e-leadership need to be done in the digital era. Recently due to the swift variations in work atmospheres caused by the Covid-19 pandemic, leadership has shifted from face-to-face to virtual contexts.

Over the years, internal auditing had been recognized as an important tool of government financial management in enhancing transparency and accountability, effectiveness and efficiency of government operations. The study ascertained the level of responsiveness and challenges encountered by the Internal Audit Services (IAS) in the Local Government Units (LGUs) of Capiz in terms of implementation, resources, qualification, and training and development. The descriptive-correlational research design employing quantitative and qualitative methods was used. The respondents were the individuals associated with the IAS of the LGUs’ accounting, budget, and treasury departments of Capiz. The data were gathered using a researcher-made questionnaire through Google Forms for the respondents and an interview guide for the informants. The statistical tools used to analyze the data were mean, frequency count, rank, and percentage. For inferential analysis, the t-test, Analysis of Variance (ANOVA) and regression analysis were used. On the level of challenges encountered by the IAS in the LGUs when taken as a whole, it is implied that the LGUs were moderately challenged. Statistics showed that the implementation, Internal Audit Services (IAS) qualification, and training and education did not act as significant predictors on their level of responsiveness towards IAS. However, the results further implied that resources did act as a significant predictor on their level of responsiveness. Several noted irregularities and deficiencies within the government financial management and operations, lack of adherence to laws, rules and regulations and the public demand for improved accountability and transparency further entails the need for internal audit in the government sector.

In order to understand the importance of leadership to the growth of small and medium enterprises (SMEs), SMEs are the major engine that drives the growth of any nation’s economy. The contribution that is made by this sector to the country’s growth and economic development cannot be overemphasized as it is a critical feature of development of an economy. Several researchers have suggested that leadership effectiveness is a key factor that rolls the performance of organizations. The literature has highlighted the significance of leadership to any organization. Besides, review of the literature suggests the leadership in SMEs enhances performance and growth. The study also attempted to examine leadership behavior that has been adopted by some leaders in the sector. The outcome of the review demonstrated that the performance and growth of SMEs is dependent on leadership effectiveness and management skills.

This paper is using the market-based and the currency beta (ß) theories of exchange rate forecasting. It is testing empirically these theories by using data, spot and forward rates, from seven different countries with respect the U.S., as our domestic country. The countries are: U.S. with Euro-zone, Mexico, Canada, U.K., Switzerland, Japan, and Australia. The results show that both methods, the market-based forecasting and the currency betas are giving very good forecasting for these seven exchange rates by minimizing the standard error of the regression (SER) and the root mean squared error (RMSE). Of course, uncertainty exits always in the forecasting of any economic variables, due to unanticipated public policies (monetary, fiscal, and trade) and other “innovations” in our financial markets and new philosophies in our way of living.

This is a case study of U.S. Securities and Exchange Commission v. Winemaster, a federal cause of action filed in 2021. The case is ongoing and a final judgment has not been entered in this case. After the case was filed by the plaintiff Securities and Exchange Commission (SEC), two of the corporate officer defendants filed motions to dismiss. The court denied the defendants’ motions to dismiss the case, and the case meticulously explains why the defendants’ motions were denied. The specific issues discussed include: (a) legal elements of several types of securities fraud claims; (b) the effect of the Private Securities Litigation Reform Act upon the pleading of complicity of corporate officers in securities fraud; (c) how SEC Rule 10b-5 affects a company’s officers; (d) the legal requirements which would justify the inclusion of “bill and hold” (b&h) sales in the revenue of a company; (e) the legal duty of corporate officers to maintain a system of internal accounting controls; (f) whether the three corporate officer defendants were required to have accounting expertise in order to be held liable for securities fraud; and (g) implications for auditors emanating from this case.

Female entrepreneurship is an import factor not only in economic development but also in the realization of gender equality and social inclusion. This paper discusses women/female entrepreneurship, one of the most important socio-economic phenomena in the gender equality agenda. Purpose The purpose of the paper is to show cause for elevation of women entrepreneurship as an appropriate and effective response to gender discrimination more so considering the manner it empowers women and enhances social inclusion. Approach Through a desk-based approach, research has been conducted that entailed a strategy of searching some of the most common social and business databases using key words related to entrepreneurship in general and women entrepreneurship in specific. Findings Overall, it emerges (as presented herein) that women entrepreneurship is an appropriate and effective response to gender discrimination more so considering how it elevates women in society, empowers them economically, and ensures gender equality as well as broader social inclusion hence a more cohesive society. Limitation A notable limitation in the context of this paper is that most of the benefits uncovered (as contained in pertinent literature) mainly relate to the economic aspect, while it is known that there are other non-economic benefits of women entrepreneurship that deserve equal attention and discussion in the same respect. Practical Implications The paper gives insight as to what policymakers and other actors in the broader social movement need to do to empower women and improve their welfare in society, mainly by supporting and encouraging women entrepreneurship. Value The value of this piece is indisputable when the benefits of entrepreneurship are considered in unity.

This study aims to determine and analyze the effect of profitability, capital structure and investment decisions on leverage and firm value in FnB Sector companies listed on the Indonesia Stock Exchange in 2017-2019. The population of this study are all FnB companies listed on the IDX in 2017-2019 with a total of 26 companies. The sample technique is purposive sampling with the criteria for the availability of company financial statements up to 2019 and positive profitability, obtained a sample of 13 companies. The data analysis technique used statistical description and path analysis. The results showed that there was no significant effect between profitability, capital structure, investment decisions and leverage on firm value. Profitability and investment decisions have a significant effect on leverage.

This communication compares two Malian universities (Ségou University and International University of Excellence) in terms of self-employment in order to assess its impact on the development of entrepreneurial intention among students in training. The orientation of the study on the teaching of entrepreneurship made it possible to adopt a quantitative approach based on a hypothetico-deductive approach. The surveys carried out among 345 students from the University of Ségou (US) and 236 students from the International University of Excellence (UIE) have made it possible to arrive at the results showing that the possibilities offered by the teaching of the productivity entrepreneurship of students from both universities prior to graduation provided an overview of self-employment and entrepreneurship education. These are real factors in the development of entrepreneurial intention and self-employment among students who are less and less tempted towards salaried employment.

Objective: Entrepreneurial intentions are individual’s willingness to learn about entrepreneurial activity or become self-employed. Yet, the antecedence of entrepreneurial intention is important to understanding the process of entrepreneurial intent. The relationship between human behavior and entrepreneurial intentions of undergraduate university students are neglected. Thus, the broad objective was to investigate the effect of human behavior (attitudes towards behavior, subjective norms and perceived behavioral control) on entrepreneurial intentions.

Primary and chemical industries, mainly cement, had a 2.2% fall in net profit to Rp3.14 trillion. This research examines the impact of KAP reports on corporate growth, audit pressure, firm size, and the Indonesia Stock Exchanges chemical sector fundamentals for 2015-2020. The quantitative method uses test results and logistic regression. Their quantitative study. Explains quantitative research. This examination covers 75 industrial and chemical businesses listed on the Indonesia Stock Exchange for 2015-2020. This model has 26. Logistic regression analyzes the data. The research shows the KAP report affects the Audit Concern Proceeding (empirical study of introductory and industrial chemistry listed on the Indonesia Stock Exchange for the 2015-2020 period). Group expansion does not influence the Concern Audit (Empirical Study on Basic and Chemical Industries on the Indonesia Stock Exchange). 2015-20). Going Concern Audit denies leverage (Empirical Studies on Basic and Chemical Industries on the Indonesia Stock Exchange reviewed for 2015-2020). They are going Concern Audit group size wrong (Empirical Studies on Basic and Chemical Industries listed on the Exchange). Indonesia 2015-2020 KAP reports, firm growth, leverage, and size impact audit concern (Empirical Study of Basic and Chemical Industries listed on the Indonesia Stock Exchange 2015-2020 Period).

Performance of commercial banks has critical implications for economic growth of countries. The Kenyan banking sector remained resilient on the backdrop of turbulence, characterized by interest rate capping in 2015 and the prolonged electioneering period in 2017 which brought uncertainties in the banking sector. This study investigated the effect of management efficiency on financial performance of commercial banks in Kenya. Efficient market hypothesis and modern portfolio theory guided the study. The study adopted an explanatory research design. The study used 2009-2018 secondary consolidated panel data of 40 commercial banks from Central Bank of Kenya and International Monetary Fund. Time series econometric procedures of co-integration and Vector Error Correction model (VECM) were used so as to determine nature of the time series data and equilibrium relation between the variables. The VECM estimation results identified a significant short run and long run equilibrium relation between coefficient of management efficiency and financial performance of commercial banks in Kenya. The Coefficient of Management Efficiency was 0.2359, p=0.008 < 0.05. The coefficients of management efficiency were positive and significant at 5% level. This implied that for every unit increase in coefficient management efficiency would increase by 0.2359 units of financial performance of commercial banks in Kenya respectively in the long run. The findings indicated a significant co-integration relation between management efficiency and finance performance of commercial banks in Kenya. The VECM results also indicated that management efficiency and financial performance have a long run equilibrium during the study period. Managerial policies and strategies that are cost effective and productive efficient could raise the managerial efficiency and financial performance of banks. Based on the findings the study recommended that banks put a lot of focus on their own internal processes since management efficiency, had positive influence on their profitability policies.