Digitalisation: Opportunities and Challenges for Business

The study aimed to examine the impact of Organizational justice in terms (distributive, procedural, and interactional justice) on organizational trust: the moderating role of job security at Jordanian Insurance Companies. The quantitative analytical descriptive method was used. 19 Jordanian Insurance companies participated in the study out of 22 companies operating in the Jordanian market. The sampling unit consisted of middle and first-line management, working at all the companies’ branches, a random sample of 360 was selected. For collecting the needed information and data the questionnaire was used, 360 questionnaires were distributed, and 319 were valid for statistical analysis. The main findings of the study revealed that there is a statistically significant impact of organizational justice on organizational trust, and job security as a moderator improved this impact by 0.077. The study recommended giving more attention to procedural justice and to enhance transparency and other corporate governance elements. The study recommended also fostering employees’ job security through engaging in human resources retaining strategies.

The study aims to identify the elements of ethical culture being implemented in small and medium enterprises (SMEs) in Malaysia. The method used for this study was a phenomenological approach with a purposive sampling method. The research was conducted through interviews with managers from 11 SMEs in Malaysia, which included micro, small and medium enterprises. Atlas.ti version 9.1.3 was used to identify and explore themes and codes among the interview data. Primary elements found were the aspects of formal elements, informal systems and leadership as found in the past literature. The critical aspects of communication, training and management were also discovered in this study. However, one element found in Malaysian SMEs not otherwise found in the literature is religiosity. This study bridges significant obstacles to knowledge generation of the essential issues of ethical culture in SMEs. All the elements of ethical culture discovered to be implemented in the small medium enterprises (SMEs) during the interview are presented in this paper.

The objective of this research has to compare the effect of service quality on customer loyalty in Kombolcha city between public and private banks. As a result, the study’s findings are important in that they offer solutions for bank customer satisfaction issues and give them an understanding of where they are now in terms of service quality and what they can do in the future to please customers and compete effectively with the sector’s current fast growth. The analytical analysis methodology was used to achieve the study’s goals by combining quantitative and qualitative data descriptions. A total of 385 bank customers were interviewed and a questionnaire was used to gather data. Convenient screening methods were used to collect the sample. Statistical methods such as mean, standard deviation, correlation, independent sample t-test, and multiple regression analysis were used to interpret the collected results.The findings of this study show that all five service quality dimensions (tangibility, assurance, openness, empathy, and reliability) have a strong and important association with customer satisfaction and that customers of the public bank in Kombolcha town are dissatisfied with all five dimensions of service quality. Customers of private banks, on the other hand, were pleased with the three service level dimensions (Tangibility, responsiveness and assurance.) Customers in private banks, on the other hand, we’re disappointed with the efficiency and empathy aspects of service quality. Similarly, the five service quality dimensions (tangibility, empathy, assurance, and reliability) were found to explain 68.9% of the differences in customer satisfaction in public and private banks in Kombolcha town. The researcher contains suggestions to the bank’s management and makes suggestions for other studies conducted on the study’s results.

The evolutions that occurred in the past decades have provoked variations in the market as well as academic and research. Given this scenario, the research explored in this article was aimed to analyze the contribution of the management of PMBOK methods for the optimization of Scientific Editorial Flow. The methodology used presented a quantitative approach, of descriptive character based on a survey, made available on social networks and Facebook groups, through the google forms platform. The sample is given by Snowball, this type of sampling enables the researcher to study specific groups and is difficult to reach. The analysis was by descriptive statistics, using the Likert scale, as well as the weighted average and fashion responses. It was identified that the Critical Success Factors of a Project that can contribute to the optimization of the editorial flow of a Scientific Periodical are efficient communication, empowerment, change management, client involvement, supplier involvement and conflict management.

The study asserts that the digitization of the agriculture business is a significant trend that impacts not only economic development but also human progress. Digitalization is defined as the process of turning information into a digital format, and it is a process that influences all aspects of life, bringing about qualitative changes and influencing human development. In Ukraine, where the agricultural sector is the engine of economic development, the digitalization of this sector becomes the most crucial implementation task. On the way to digitalization, Ukrainian agricultural companies have made significant strides, but a large number of problems remain unresolved and constitute potential impediments. Initial focus should be made on combining the use of digital technology with the proper training of all levels of personnel who can operate in the new environment. Then it will be possible to ensure both economic and human development goals are met. To achieve this, government activities on all levels must promote the digitalization of the agriculture economy.

Retailing is a process of selling merchandise or some sort of service directly to large set of customers. Retailers enable the customers to purchase products of their choice in shops located in close proximity and assume a prominent role in the distribution channel. Small scale retailers are those retailers who have lesser scale of operation and restricted to a small segment of the market. Stocking large variety of customary stuff in small quantities is the operational mode of a small scale retailer. Retailing occupies an important role in the economic growth of any country. The Indian retail sector is characterized by small retailers who are mostly unorganized. This sector is a mix up of opportunities and obstacles. The success of the small stores more depend on their relationship with the customers and the adoption of suitable marketing strategies.

The aim of this research was to identify the relationship between brand value and purchase intention in pharmacies in the city of Huaraz, 2021. The type of study that was applied was observational, with a correlational, transactional level not experimental. To collect the information, a 22-question questionnaire was applied on the Likert scale. The study comprised a total city of 180,000 consumers, with a stratified sample of 384 consumers from the most recognized pharmacies (Inkafarma, Farmarecuay and Mifarma) in the pharmaceutical sector within the city. In the results got, it was evidenced that there is a moderate positive significant correlation of 0.634 based on the general hypothesis of brand value and purchase intention, while, of the four specific hypotheses, the brand loyalty dimension is the one with the greatest impact in the purchase intention.

Tweets posted during the Soma mine disaster that took place in Turkey provide a better understanding of the potential that social networks have for social support. The social media analytics framework and the text categorization methodology using CovNets were used to analyze 6.3 million tweets containing the keyword “soma” posted between 13 May 2014 and 23 March 2015 in Turkish. According to the findings, people used Twitter more after hearing about the terrible and tragic event. In reaction to the demand for a public day of mourning, Twitter was used to express grief and outrage. Twitter usage has expanded in unison with the involvement of charity and assistance organizations. Regardless, none of the support efforts posted on Twitter garnered widespread public participation. The results, on the other hand, showed that deep learning could accurately predict if a tweet would garner a substantial number of retweets. The findings could be beneficial for people interested in how social support organizations and policymakers use Twitter to keep the public informed during significant disasters.

The cosmetics products industry is growing rapidly across the world, especially in India. The majority of the people who buy these cosmetics products are the youth as they want to look more presentable and beautiful. As the number of women workforce has increased over the years, the sale of cosmetics has also increased as women want to be presentable during work, as it makes them feel confident. But it is not only women who use cosmetics, but it is also men who are consuming cosmetics products almost equally. The study is performed with an objective to assess the impact of gender with respect to their Perception Towards Cosmetic Advertisements, Narcissist Personality Disorder, Sadistic Personality Disorder, and Intention to Purchase Cosmetics, to assess the impact Perception of Cosmetics Advertisements, Narcissists, Necrophilia, and Sadistic Personality Disorder on Intention to Purchase Cosmetics and to assess the relationship between Perception of Cosmetics Advertisements, Narcissist, Necrophilia, and Sadistic Personality Disorder with the Intention to Purchase Cosmetics.

Students nowadays have access to a variety of privileges and possibilities to enhance their learning experience and academic performance through the internet and social media platforms. In this paper, the major objective is to find out how using social media platforms such as WhatsApp, Twitter, Facebook and Instagram impacts the students’ overall academic performance and achievements. The following aspects will be covered by the research questions: (1) ICT’s impact on education; (2) the effect of social media on students’ academic performance at Bahraini universities; and (3) the most well-liked social networking sites among Bahraini university students. According to the research, social media enhances academic performance, and students use WhatsApp for academic purposes.

The growing number of mobile banking applications is a fascinating phenomenon to understand better how people use financial services. This study looked into the behavior of mobile banking users considering perceived usefulness, perceived ease of use, security, and the mediating effect of consumer attitudes. We investigated a sharia-based financial services mobile banking application called Baitul Maal wat Tamwil (BMT), developed by a leading private university in Indonesia. We conducted explanatory research using an online survey involving university students who become customers of the BMT. One hundred and seventy-six respondents were applied based on a non-probability sampling technique with the purposive sampling method. The data analysis uses structural equation modelling (SEM) with the AMOS 22. Our finding revealed that perceived usefulness, perceived ease of use, and security influence behavioral intentions to use mobile banking. Furthermore, consumer attitudes mediate the association between perceived usefulness and ease of use on behavioral intention in mobile banking. The contribution of this paper lies in achieving a deeper understanding of perceived usefulness, ease of use, security, and consumer attitude on behavioral intentions in mobile banking. Hopefully, this will enrich the investigation of the use of technology in sharia financial services.

The study aimed at identifying the degree of addiction to social media websites and its relationship to the mental health of university students in the Gaza Strip according to some variables (gender, marital status, number of hours in using social media). The researchers used the descriptive correlational approach (causal-comparative), as for the data collection the researchers designed a questionnaire that was distributed to a sample consisting of 100 students who were chosen randomly. The results showed that there are statistically significant differences in the level of addiction to social media websites and the level of mental health among the university students attributed to the variable of gender, marital status, and the number of hours of using social media platforms. In light of the results of this study, some suggestions and recommendations were concluded.

Nowadays, the competition between the FMCGs (Fast Moving Consumer Goods) organizations is at its peak. One of the main factors in which an organization could gain or maintain its market share is being agile and flexible in response to the market needs for specific SKUs (Stock Keeping Unit). By being more resilient to the market demand, the supply side (production representing manufacturing) will produce the required SKUs in terms of the variety of the SKUs or quantities ordered by the demand side (marketing representing supply chain). Focusing on the supply side, the operation department always prefers to maintain the production line stable by producing the same product for the longest time. Supporting the production lines running the same product will reduce the operation wastes, which eventually guarantees to deliver the contracted production KPIs such as non-value-added percentage, low level of wastes, efficiency, productivities, and product quality. When both demand and supply sides agree on the production plan, demand seeks a mix of SKUs with low quantities.On the other hand, the supply side demands a higher amount with a minimum combination of SKUs. This study will explore the impact of the 5S methodology implementation in the supply side on the MOQ (Minimum Order Quantity). The methodology will help solve such conflicts and build a dynamic collaboration between the demand and supply sides, generating the lowest possible MOQ. The 8s will focus on production activities to reduce the waste and ensure delivering the agreed KPI’s.

Digital marketing is a module of marketing that is used to promote an organisation’s products and services through the use of the internet and digital technologies. Brand loyalty is a positive feeling of consumers that dedicates them to purchase specific products or services. This study aims to identify the importance of digital marketing in building brand loyalty in the digital era. The results of this study indicate that building brand loyalty depends primarily on trust. The decision of customers to purchase a product may be made consciously or unconsciously, as it arises from an emotional engagement between consumers and the brand, based on their confidence that the brand will meet their needs. The results also reveal the importance of the customer’s perception of the quality and value of a particular product compared to its competitors. This adds a competitive advantage to a particular brand, which is a set of consumer feelings and feelings about the benefit and quality of a particular product.

This paper reviews how social media has impacted e-commerce and marketing. Social media has a big role today for companies and consumers. Businesses use it for communication, marketing, and other ways to gain profit. The youth around the world are heavy users of social media, including for online purchases. Therefore, businesses are increasingly employing social media within their companies to compete in this digital age.

The aim of this research paper is to understand the consumer buying behavior online during the crises. It is important to distinguish the factors that affect their online buying behavior. Many researchers have identified that consumer buying behavior is impulsive, it evaluates how emotion, thoughts and preference vary from consumer to consumer. Nowadays, purchasing any product and services is clearly different from the past-days and it is extremely influenced by digital marketing as a successful tool for increasing good advantage. The difference is that the consumers in the 21st century are more sophisticated, and better concerned with innovative technology and internet network. Whereas they search for any product and services detailed information easily and feedback from different consumers/users. In order to achieve in today’s world and the rapidly developing market, marketers need to understand everything about their consumers such as; what they want, what they need, what they work and finally how they want to spend their money and time. Many factors influence consumers in his/her decision-making process, purchasing behavior and the selection of specific brand or merchant. By indicating and understanding the factors the marketers will have good chance to develop their strategy to attract and maintain their recent consumers and potential consumers as a real strength to better meet the need of their consumers.

The purpose of this study is to investigate the impact of customer experience strategy on the buying behaviour of Bahrain women customers towards beauty products. The quantitative method and descriptive research design is used for primary data collection consisting of consumer buying behaviour through the online structured questionnaire and data will be analyzed using Microsoft Excel and SPSS software. The respondents will be selected based on the sample size of n = 385. The findings of the study will be based on the outcomes via responded questionnaires. The current study will be subjected to sample size limitations, as the study will only be focused on women with specific age group and also the study is restricted to Bahrain. Besides, the survey method will be only used the quantitative method for primary data collection.

This paper is aimed on examining and testing the effect of mobile banking services on customer spending behavior and the changes caused by this influence of the COVID-19 pandemic in The Kingdom of Bahrain. In this study, the online banking services is the independent variable, where customer spending behavior is the dependent variable, COVID-19 pandemic is the moderator variable of the study. The study is focused on examining and testing the impact of the online banking services toward the consumer spending and saving behavior on making decision either to buy or save. The data will be collected in a primary form where the questionnaire survey method will be adopted to gather responses from bank consumers in the Kingdom of Bahrain and will be analyzed through the Statistical Package for the Social Sciences software (SPSS) tool by using the built-in functions such as regression, mediation, scale, correlation, coefficient, significant, and moderation analysis. The results of the study will show the acceptance and rejection of the hypotheses of the study.

The current study aims at identifying the level of emotional intelligence among the faculty members at Al-Quds Open University in Palestine, and to reveal whether there is a correlation between the level of professional competencies among the faculty members at Al-Quds Open University and the level of their emotional intelligence. The descriptive analytical approach was adopted by the researchers. For the data collection, the researchers designed a questionnaire on a sample of (84) faculty members who were chosen randomly from Al-Quds Open University in the Gaza Strip branches. The results showed that the level of professional competencies of the faculty members as well as their emotional intelligence is very high. Also, there is a positive statistically significant relationship between the level of teaching competencies, technological competencies, human competencies, evaluation competencies, professional competencies and the level of emotional intelligence. In light of those results, some recommendations were produced.

Since the most developed countries have a greater tax culture for the same reason that they are more responsible with respect to compliance, it is essential to internalize a tax culture that emphasizes the importance of meeting one's tax obligations in a conscientious manner and contributing to the growth and prosperity of our people. The researchers in this study set out to find out if and how tax culture influences the likelihood that rural Peruvian microentrepreneurs will file their taxes as required. A sample of 214 rural microentrepreneurs was selected using statistical methods, including a non-experimental cross-sectional design and a relational level of analysis. Based on the data, it seems that 37.6% of rural microentrepreneurs are not tax compliant and have a poor tax culture. Finally, it is demonstrated that tax culture significantly correlates with the purpose of rural Peruvian microentrepreneurs to file all necessary tax returns.

This study is conducted in the city of Bengaluru, India to study the factors that make MNCs invest and operate in the city. Data is collected from 20 Multinational corporations to know about the factors that attracted them here. Primary factors affecting FDI are Economic Factors, Physical Infrastructure, Taxation and Inflation, Affordable Labour Cost, Geographic location and Climatic Conditions, Fiscal Incentives, Social Conditions, Political Environment, Government policies and initiatives, Availability of Technical Expertise, Market size and growth rate, prospects, High investment returns etc. Top 5 factors which impacted the entry of MNCs into Bengaluru are low labour cost (49%), Technical expertise (44.5%), climatic conditions (43.5), and availability of elite educational institutions (41%) (which make educated workforce available) and Government policies and initiatives (40%). Apart from these advantages in their favour, these organisations face challenges in the shape of traffic congestion, bad road infrastructure due to the slow-paced ongoing infrastructural projects, waterlogging etc. t-test is used to assess the responses. It has been observed that there is a significant difference faced by the firms in the challenges faced by them during the introductory stage and while considering reinvestments. This also opens avenues for further explorations in the area to avoid inconvenience to these investors.

This research article examined the financial reporting and analysis practices in Tata steel and Corus acquisition: Their association with growth rate and financial performance. This article analyzes the reasons and the effect of the Acquisition of Corus by paying 12.33 billion dollars to buy which is one of the biggest acquisitions by an Indian Company at the cross border. This paper also emphasizes this acquisition led to global growth in Steel Industry. The sample size of this research consists of Tata Steel and Corus Company which underwent acquisitions during 2007–08. This paper also emphasizes the significance of developing skills in analyzing and interpreting financial statements to maintain financial position and progress. To understand the distinguishing characteristics, problems and needs of the organization's growth performance, the published audited report from 2002–2022 was studied and interpreted. To measure the significance of the organization’s performance the author adopted comparative, ratio analysis and other statistical tools were adopted. The study shows that there is important growth in income and financial position of companies after the merger, the growth can result in financial stresses and excessive use of debts as such cash flow difficulties. But the coronavirus (Lockdown) the company faced a downfall in their profits.

The stock and commodity markets have always been the backbone of every nation. More the volume traded in these markets, more will be the rate of capitalization. It then has become extended that there should be strong and consistent players in these markets who uphold and enhance the values of the markets. The players being both the traders and the investors, it becomes very important to understand the nature of interests shown by them either in both the markets or either of the markets.The current study has deciphered the awareness level of the chosen 100 respondents in Bengaluru city in the state of Karnataka in India, concerning the stock market and the commodity market and the returns they anticipate receiving along with the actual returns that they have enjoyed. Statistical analysis has been done on the data collected from the respondents to analyse their demographic factors with their trading activities in either the stock market or the commodity market or both, as the case may be.

This study aims to analyze the underpricing phenomenon and financial factors that influence underpricing, such as debt-to-equity ratio, age, and company size. Underpricing is detrimental to the company because the funds obtained are not optimal. When underpricing occurs, investors can get a positive initial return. It is inversely proportional to investors. This study will use the quantitative method with multiple regression as the data analysis method. The data used are secondary data derived from the prospectus and the company’s financial statements after the Initial Public Offering. The sample of this research is 151 companies listed on the stock market in Indonesia for the period 2020–2022. This study logically wants to educate investors to calculate and analyze before deciding to purchase initial shares at the time of the IPO so that there are no more losses resulting from making decisions based on psychological effects as happened to issuers with big names but does not provide a positive initial return for investors.

The regulatory framework of Islamic finance in Malaysia makes it abundantly clear that the Shariah resolutions of Bank Negara on ta’widh and gharamah have a binding effect on Islamic financial institutions. However, the question that needs to be answered is whether such resolutions apply to other types of institutions that engage in financing transactions based on Islamic principles. The main purpose of this study is to explore the concept and application of ta’widh and gharamah in the context of a non-financial institution and its operation. The data was obtained through a semi-structured interview at a selected State Islamic Religious Councils Institution in Malaysia.The findings reveal that there are two major forms of contracts that impose ta’widh in the institution. Firstly, the contracts involve debt financings, such as buying and selling real estate and financing for the institution’s subsidiary companies. Secondly, the contracts do not involve debt, such as supply, service, and property rental. Determining the amount of ta’widh varies according to the situations involved in the institution. Until now, there is still no internal or external process that regulates the activities involving the implementation of ta’widh at the institution. The findings also show that there is still no specific regulation, law, or fatwa issued on the implementation of ta’widh in the institution. This study further proposes a policy recommendation and actual cost determination’ parameter for the proper implementation of ta’widh in the institution.

This paper aims to study the effects of the audit committee’s characteristics, namely independence, expertise, and size, on tax avoidance. The data was extracted from the annual reports of all non-financial firms listed on the Palestine Exchange between 2015 and 2021. Utilizing linear pooled, fixed effects, and random effects regressions, the effect of audit committee characteristics on tax evasion was explored. The results indicate that audit committee independence and size have a positive impact on tax avoidance, while audit committee expertise has a negative impact on tax avoidance. This implies a lower tax burden for companies with independent audit committee members and larger audit committee sizes, but a higher tax burden for companies with audit committee members with expertise. In sum, the rules governing the formation of an audit committee have an impact on the amount of tax a company must pay, so policymakers should pay close attention to these regulations.

After many countries abandoned part of their economic and social roles, interest in corporate social responsibility has become an urgent and necessary need for what goes back to society and the companies themselves. Many studies have been conducted linking social responsibility and corporate financial performance, including a positive, negative, or neutral relationship. Against this background, this study aims to highlight the importance of corporate social responsibility by summarizing a number of empirical studies that linked corporate social responsibility to financial performance through knowledge of theoretical concepts and methods of measuring both variables and then defining a comprehensive conceptual model that illustrates the dimensions of this relationship which can A number of future researchers benefit from it.

The chapter undertakes a substantial discussion of various financial crises prior and post the 20th century. The chapter first examines the tensions between Efficient Market Theory and the critiques of the Behavioral school who adopt a more psychologically informed approach to financial markets. It will discuss the possible behavioral roots of these crises and give an exposition of the major theories of crisis in comparison and contrast to the behavioral approach to the matter. This will greatly remove the ambiguity surrounding the financial decisions that investors and their advisors undertake. The existing literature on the subject is not fully established and falls at times under conjectures. Therefore, this chapter attempts to capture as much literature as possible and present it objectively, providing criticisms where necessary.

The article deals with the problem of tax regulation of international trade. In the research the concept of “international trade” and factors affecting it were analyzed from theoretical perspectives. The authors also scrutinized the dynamics of the balance of payments of goods and services of Ukraine for the period 2021–2022. Besides, the dynamics of Ukraine’s foreign trade by geographical regions was the subject of analysis. The findings indicate that during the analyzed period, the export of ferrous and non-ferrous metals, mineral products, engineering products, chemical industry goods, etc. dropped significantly. Meanwhile, the share of exports of vegetable products, grain crops, fats and oil increased. Due to hostilities on the territory of industrial regions of Ukraine the country witnessed a decrease in the export of products of the metallurgical sector. This led to a shift in Ukraine’s exports patterns showing an increase in exports of crops.It was determined that the development of Ukraine’s economy in the conditions of martial law requires elaboration of tools for regulating foreign economic activity. One of the key tools is the tax policy of the State. Tax policy is implemented through the definition of taxation subjects and objects; elaborating principles, mechanisms of taxation; clarification of tax types and rates; introducing tax exemptions, quotas, tax discounts, special tax regimes, etc.Overall the article examines tariff and non-tariff instruments of international trade regulation. The impact of indirect taxes on international trade is also analyzed. Changes in tax legislation aimed at stabilizing international trade under martial law were considered in order to define and suggest a system of tax measures to stimulate the development of international trade.

Leadership, governance, and management are among the most prominent components of an organization. These components contribute to adopting new trends and dealing effectively with the challenges by introducing, designing, and practically implementing the organizational strategies to improve productivity. This study also highlighted the role of leadership, governance, and management in accelerating organizational productivity. The researcher also proposed a potential mediation of organizational strategies in improving productivity. To empirically investigate the proposed relationship between study variables, the researcher gathered data from n = 230 individuals currently working in the UAE-based private telecom companies. Findings indicated that leadership, governance, and management are significantly playing their role to improve productivity. However, results also showed a mediating role of Organizational Strategies as indirectly affecting the relationship between leadership, governance, management, and improved productivity and strengthening these relationships at maximum level. Thus, the researcher concludes that governance, management, and leadership are the regulating agents of an organization. Here, the role of strategies is of greater significance as they help an organization accelerate its growth, serve the interests of organizational members, reduce the risks, increase productivity, and help an organization to achieve competitive advantages.

The research was conducted to examine the role of compensation on employee job satisfaction in the Gamo Gofa zone Trade and Industry Development Office. The main objective of the study was to assess the role of compensation on employee job satisfaction in the Gamo Gofa zone Trade and Industry Development Office. Identifying major problem areas and suggesting suitable solutions and recommendations improve compensation strategy.The research used both primary and secondary sources of data to attain the above objective. The primary data was collecting questions from the employees of the organization by using questionnaires and the Secondary sources of data were textbooks, organization documents and manuals. The researcher used both closed-ended and open-ended questionnaires. The researcher used descriptive types of research design. Because it was conducted to describe the main role of compensation on employee job satisfaction in Gamo Gofa zone Trade and Industry Development Office, the target population of the study comprises the whole employees 50, as the topic indicates it is important for all levels of workers to assess their satisfaction level with compensation in their jobs. The researcher used the census sampling technique to give equal chances for all populations and make the research free from bias. Finally, the collected data was analyzed, Presented and interrelated by using statistical techniques such as tabulation and percentage then analysis, conclusion and recommendations were made.According to the respondent compensation have so many roles such as increasing productivity, motivating employees to work and it gives high job satisfaction. The majority of the respondents indicated that they have no feeling of worthwhile and accomplishing their job as a result of the compensation system and benefit plan not based on merit (performance) base. So one can conclude that there are other methods such as seniority or experience base to compensate employees rather than performance.

This paper seeks to determine the influence of grit on graduate employability (GE) and aims to extend past studies by introducing psychological capital (PsyCap) resources (i.e., hope, self-efficacy, resilience, optimism) as the mediators between grit-GE relationship. This study employed a cross-sectional approach; whereby online questionnaires were distributed to graduates registered under JobCentre Brunei (JCB). Three hundred and three respondents were analyzed using a partial least square-structural equation model (PLS-SEM). The findings suggest gritty graduates are more likely to possess higher GE. Furthermore, hope was found to mediate the relationship between grit and GE. The results obtained in this study suggests the acquisition of personal resources such as grit and hope could increase chances of graduate employment. Consequently, GE stakeholders can work together to inculcate these personal resources within graduates.

The study aims at identifying the level of working-life quality and its impact on the workers’ performance at the University College of Applied Science in Gaza, Palestine. UCAS. The descriptive analytical approach was followed, and for the data collection, a questionnaire, designed by the study, was used on a sample of 330 employees. The results showed that there is a statistically significant impact of working-life quality on the workers’ performance, as the main influential factors are salaries and promotions, job stability and security, involvement in decision-making, and career advancement. The study recommends providing financial resources to enable UCAS to pay its financial liabilities to the employees, besides increasing and promoting social visits among the employees. Also, it is recommended that UCAS involve employees in the decision-making process, as well as improve its promotion system to allow more potential to be explored.

This study examines the state of developing nations, particularly India and target to explore the relationship between growth and developmental issue on nature from the perspective of environmental stability. Considering the problems on the environmental condition, it has been revealed that numerous aspects are included in the condition of environment, such as water contamination, emissions, soil erosion, waste, and deforestation. Moreover, the carbon emission related pollution evolved as a significant cause for the pollution and records for about 75% of greenhouse gas releases. This paper postulated the effect of development on climate change in India. It has given that Carbon emissions will be more as India’s GDP is increasing and also shown the reduction of emissions as the forest resources increases the analysis conformed the long run association between Carbon emission and GDP in India.

The study aims to explore the factors that may have a significant impact on Etisalat’s strategy implementation in the telecommunications sector. To do so, quantitative method approach was applied through a survey questionnaire that distributed and addressed to the employees of Etisalat. A combination of exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) was used to achieve the study’s objective. Based on an empirical exercise, success factors in the technology strategy implementation are identified, which are planning factors; organizational factors; managerial factors; and individual factors. It provides significant policy implications for Etisalat’s successful implementation of its strategy in the UAE telecommunications market. For example, for successful implementation of strategies, managers must understand the factors required. Successful implementation of Strategy can also help an organization mitigate resistance to change and improve its competitiveness.

The current study was meant to investigate the association between the structure of the capital and profitability in the six local Palestinian banks listed on the Palestine Stock Exchange for the period 2011–2020. The researchers aimed to investigate whether there are differences in the financial structure between the banks that have a large returns on assets and those that have little returns on assets; whether there are differences in the debt ratio between the banks that have large returns on assets and those that have little returns on assets; and finally if there are differences in the structure of the capital between the banks that have lofty share of earnings per share and those that have a little share of earnings per share. The researcher used a non-parametric test. The Mann-Whitny U test indicated that Z-value (−2.070) is significant at 5%. Therefore, the researcher reject the null hypothesis and accepts the alternative hypothesis, which states that there is a statistically significant difference in the structure of the capital between the banks that have great returns on assets and those which have little return on assets, is accepted. However, the Mann-Whitny U test for the other hypotheses did not show statistically significant differences.

Environmental, social and governance (ESG) practices are imperative to all stakeholders in the financial institutions. Good ESG performance is vital in mitigating financial risk and encouraging financial institutions’ commitment towards good governance and environmental practices. It could reduce the financial uncertainty when the financial institutions are committed towards reducing the risks associated with ESG matters. The ESG factors and climate change are now being acknowledged as one of the major threats to the financial stability of the financial institutions and the countries. In response, the authorities are actively working towards establishment of robust regulatory frameworks and policies to strengthen the ESG adoption as well as its implementation in all financial institutions. In this paper, three countries have been selected namely Malaysia, United Arab Emirates (UAE) and the United Kingdom (UK) to examine their countries’ ESG policies for financial institutions and further provide comparative analysis on its adequacy. This comparative study between these countries is necessary to recognize and identify the differences and pinpoint the progression stage in each country. Based on the analysis, Malaysia and the United Kingdom have more comprehensive and exhaustive ESG policies as compared to the United Arab Emirates.

Motivated by the growing demands for global sustainability and climate change disclosure practices, this review article intends to primarily explore the emerging trends of climate change related disclosures in light of the recent initiatives of IFRS Foundation by epitomizing and mapping the perspectives of prior literature. Hence, this study is a literature review in nature. In this vein, 27 research articles published during 2020–2022 in high-quality academic journals are randomly selected for the analysis. The reviewing process was restricted to the academic papers available in the leading databases, namely, Scopus, Web of Science, Chartered Association of Business Schools (hereafter ABS), and Australian Business Deans Council (hereafter ABDC). In this context, to generate a profound knowledge, this research casts the light solely on prior studies that published after a while of proclaiming the consultation paper on sustainability reporting by the IFRS Foundation “In September 2020”. The findings reveal that the overwhelming majority of the analyzed papers used empirical techniques. Furthermore, the results unveil that the most widely keywords were climate change, carbon reporting/disclosure, greenhouse gas disclosure corporate climate change disclosure respectively. For future research directions, the analyzed papers suggest further indirect investigations of the effect of board diversity, professional shareholders, audit committee, green innovation, cost of capital on climate change related disclosures. Accordingly, the study findings provide multidimensional insights for future researchers to bridge the gaps in the current literature.

This paper (“Paper”) aims to assess and evaluate the prevailing issue faced by the Islamic Private Equity (“IPE”) market in its market growth and find a certain alternative Shariah structuring solution to address such impediments. Historically, the IPE industry is often faced with “opportunity access” limitations particularly in the selection of underlying assets which comply with the de facto Shariah equity-based contract requirements as adopted such as financial screening ratios, cash management policies and hedging techniques among others. As a result, IPE industry continues to remain in its conundrum which inevitably affects its traction and performance. This Paper shall establish the fact that it more of a structuring issue rather than a Shariah guideline issue which can actually be resolved using alternative structuring solutions. Therefore, an alternative Shariah structure will be proposed to move forward without implicating the adherence to the respective Shariah guidelines as applicable.

This study aims to examine the role of corporate governance (characteristics of board management) and its role in dealing with systematic and unsystematic risks. This study includes 44 companies listed in the Palestinian stock market distributed in 5 sectors. The panel research method was used for data collection and analysis. Results show that there is a significant role of corporate governance (characteristics of board management) in dealing with systematic and unsystematic risks in companies listed in the Palestine stock market.

The article is devoted to the place determining of the state in legal relations that are new for Ukraine, and, on the one hand, which are aimed at supporting the state’s economy, reducing the state debt, and, on the other, at attracting funds to the state budget: state guarantees on a portfolio basis. Also, the article is dedicated to the determination of the subject composition of the specified legal relationship. In order to balance private and public interests, the attention was drawn to the need to change the approach of banks to their customers during crisis events, such as a full-scale war, since the lack of funds from business entities can lead to an aggravation of hunger as a world problem. The article proposes the ways to improve legislation both at the international and national levels.

The current study seeks at inspecting the ownership structure’s impact on risk disclosure. A data collection obtained from 39 firms listed on the Amman Stock Exchange (ASE) is analyzed using content analysis of annual financial reports, as the current study is conducted over 5 years (2016–2020). The outcomes of the multiple linear regression analysis indicate that institutional ownership, administrative ownership, and foreign ownership have positively impacted the risk disclosure. Besides, family ownership has negatively impacted risk disclosure. On the other hand, the results reveal no significant impact of directors’ ownership and concentrated ownership on risk disclosure. It is worth mentioning that this study is applicable and gives much insight into the ownership structure’s role in improving the financial reports’ quality, alongside the risk disclosure’s significance in increasing stakeholders’ confidence in financial reports. In view of these findings, the efforts of regulators to develop further instructions and policies to ensure the reliability of the financial statements are encouraged.

The objective of this paper is to study the relationship between five factors of board and audit committee characteristics and the quality of Corporate Environmental and Social Responsibilities Disclosures Environmental and Social Responsibilities Disclosures (CESRD) in Malaysian annual reports. Using a dataset from Bursa Malaysia main board, this study adopted content analysis method. Based on regression analysis with the five variables, mixed results were obtained. The results confirm that only two of the independent variables Bumiputra Muslim Controlled Board and Bumiputra Muslim CEO’s ethnicity have influenced on the quality of CSERD. However, the impact of the three of variables, Bumiputra Muslim Chairperson of the board and Audit Committee, and Bumiputra Muslim controlled Audit Committee are found to be statistically not significant.

Nigeria’s economy is currently the largest in Africa and the world’s 26th, with a Gross Domestic Product (GDP) of US$600 billion (roughly N81 trillion) in 2017. Unfortunately, the prevalence of poverty in Nigeria is also growing. According to the World Bank estimate, poverty accounts for more than 70% of the population, implying that over 130 million people live below the poverty line. Microfinance is one of the most successful strategies for eliminating poverty since it provides access to financial resources that can assist in reducing poverty by fostering financial involvement and empowerment. Despite the fact that there are over 800 microfinance banks in Nigeria, their contribution to the country’s economy is less than one percent. In addition, the basic objective of eradicating poverty has not yet been attained. Therefore, the extant literature has projected Islamic microfinance banks as a feasible solution to alleviate poverty in Nigeria, especially by looking at many Muslims in the country. Hence, Islamic microfinance banks continue witnessing minimal or no development in Nigeria. This study examines the obstacles impeding the growth of Islamic microfinance banks and their commercial viability. It also aims to provide solutions and recommendations to assist Islamic microfinance banks in regaining the public’s trust by expanding their financial inclusion through various Islamic micro-credit products as a viable alternative to the existing conventional microfinance banks that offer high-interest loans. This study uses qualitative research techniques to fulfil its objectives. The data for this study were gathered using a semi-structured interview. The research reveals several regulatory concerns, such as licence processes and substantial paid-up capital, which is one of the most significant obstacles. Similarly, awareness, misconception, and compliance continue to be the most critical obstacles for IMFBs in Nigeria. Implications of the study for microfinance institutions, policy regulators, and recommendations have been provided in line with the main findings.

The tone is a term meaning tampering with the tone and is used to describe the general ethical climate of companies legally.

Despite the tremendous size of non-profit organizations in Qatar, there are a lack of studies that consider the application of accountability in these organizations. In this study, the concept of accountability in non-profit organizations in Qatar is studied and benchmarked with its counterparts in UK and Canada. Particularly, accountability is qualitatively evaluated and analyzed in three representatives non—profit organizations. The results suggest that some social cultural aspects may have negative impact on the applications of accountability in Qatar.

The capital assistance program (CAP), one of the distribution methods by zakat institutions to allocate zakat funds has been used to produce new entrepreneurs. Through CAP, these entrepreneurs will receive either seed fund or in kind to start their business. The ultimate aim of CAP is to improve asnaf’s economic condition and quality of life. However, there is not much evidence that being highlighted to show the effectiveness of CAP. Does this program really help asnaf? Is it really works to bring out the recipients from poverty? Thus, this paper observes the recipients’ opinions on CAP and how this program affects their life. To achieve this, questionnaires were distributed to 150 CAP recipients. Overall, results show that the recipients satisfied with program and agrees that CAP able to assist them in improving their quality of life. However, they believed that there is a room for improvements for CAP executions. The findings are important to provide some insights to the zakat institutions to revisit the existing program for further improvements.

Islamic banks (IBs) known as non-interest banks (NIBs) in Nigeria obtain majority of their deposits from profit-sharing investment accounts (PSIAs) (also known as mudarabah accounts). Jaiz bank was the first Islamic bank licensed in Nigeria and commenced operation in 2012, while Sterling bank was established as an Islamic banking window in 2013. At the initial years of their operations, the two banks attract over 60% of their deposits from PSIAs. However, in later years, a gradual but consistent decline in the contribution of PSIAs to the total deposits of the banks was observed. This is despite the share of profit that the banks paid their PSIAs which was higher than the average interest paid by conventional banks for savings account deposits of similar tenor during the period under review. Considering the importance of mudarabah account to Islamic banks, any decrease in its contribution to their total deposit is a source of concern, because it might indicate a gradual loss of confidence in the Islamic banks and a preference for a guaranteed deposit (that is likened to conventional banks’ deposits). Therefore, the aim of this study is to examine the behavioural intention of PSIAHs to patronise IBs in Nigeria. With the objective of understanding the factors that caused the reduction of PSIAs in the total deposits of the banks for the period 2012–2020 using the Theory of Planned Behavior (TPB). TPB was especially chosen because of its flexibility and robustness in predicting the intention of people to perform a particular behaviour. Data was collected from 420 respondents and was analyzed using the Analysis of Moment Structures-Structural Equation Modelling (AMOS-SEM). 10 hypotheses were tested, and results obtained showed that 5 of the constructs including attitude, perceived behavioural control, religiosity, service quality, and deposit insurance have positive and significant influence on the intention of PSIAHs to patronize Islamic banks in Nigeria. The study makes theoretical and practical contributions and contributed to the literature on the study of deposit mobilization practices by Islamic banks which have been reported to be scarce. Findings of this study is important to Islamic banks in Nigeria because it revealed factors that are important in attracting and retaining their customers especially PSIAHs.

Modern challenges of Ukrainian tax legislation force a new approach to the issue of assessing the investment attractiveness of Ukrainian enterprises. The method of assessing the investment attractiveness of the enterprise depends on the goals facing the investor. To determine the main components of the enterprise’s investment attractiveness, it is worth applying the method of expert assessments. Indicators of the enterprise’s investment attractiveness include indicators of profitability, liquidity and solvency, business activity, financial stability. It is effective to apply an integral approach to assessing the investment attractiveness of the enterprise, taking into account the level of the tax burden. The approach is based on a set of interconnected stages and the application of the method of calculating financial ratios. An integral approach makes it possible to evaluate the relevant general indicator of the investment attractiveness of the enterprise, determine its level and create a basis for making effective management decisions. The level of investment attractiveness of the enterprise using a scale. The scale includes five levels: high, sufficient, satisfactory, low, unattractive. The specified levels include a description of the state of the enterprise in accordance with the established level of investment attractiveness and tax burden. The practical application of the proposed scale will improve the effectiveness of the implementation of the enterprise’s financial strategy for the long term and will enable continuous monitoring and evaluation of the state of investment attractiveness. The practical significance of the proposed approach was tested on the example of a Ukrainian company – «Podillia-Invest City» LLC.

Performance evaluation is a crucial instrument for evaluating the frameworks provided by any firm for its personnel. It is used to monitor individual efforts and performance against organisational objectives to highlight strengths and flaws for future improvements and to analyse if organisational goals are reached or act as the foundation for future planning and growth of the firm. The government would benefit from applying this evaluation method to police personnel. Since these law enforcements are obligated not merely to carry out their responsibilities but also to safeguard society from crime. Nonetheless, the practise of evaluating the work of police personnel has certain obstacles. The researcher has thus attempted to explain these difficulties. This research intended to evaluate the practise of performance evaluation at police stations in Dessie.The study has generated important research issues on the key roles of performance assessment practise and the obstacles of appraisal in the workplace. To answer the questions, a descriptive research approach was used. Data was gathered using stratified sampling. The final responders were cops from the five police stations in the city. We have used both primary and secondary methods of data collection.The survey participants have assessed the core mission of the performance appraisal practise of the police office, namely that the assessment criteria of performance are not connected to the professional atmosphere of the officer police, the assessment did not sense personal value, the government cannot attain its interests, no training is provided, and the appraisal practise is lengthy. Hence, the current approach of performance evaluation is ineffective. In conclusion, various remedies were given based on the results. Eventually, the researcher has recognised the most significant obstacles posed by the practise of performance evaluation in the workplace and suggested potential remedies. Suitable performance evaluation criteria should be developed, the evaluation should be connected to incentives, good Training should be offered, and assessment should be conducted in a timely manner.

This research paper is intended to raise awareness of cybercrime on our daily transaction. In the introduction we will state brief issues that occurs during these threats and how it effects banks and other monetary firms. Lastly, we will give a few briefs on important definitions of Phishing, Malware and other sorts of risky viruses. In the body we will go more into details. Firstly, we will state the ordeals of banking sector during these threats. We will explain the use of online services and how it may have risk services. A detailed methodology will be conducted on the use of artificial intelligence in the banking industry and how it may mitigate internal risks. We will explain these vigilances of Identity Theft and what harm it can cause to an individual use and even and in an industry perspective. We will go more into details in the process of Phishing on how to be aware and to avoid these threats. Case studies will be conducted with the support of the United States Federal State laws. The jury and prosecutions that have happened mentioned in detail below. Lastly in the body we will explain how we can take safety measures in avoiding these threats and how to report when it does occur to act. Lastly a brief summary will be giving a prompt explanation for the goal of this research paper.

The term Cryptocurrency, also referred to as crypto-currency or crypto, is the currency that is digital in nature and traded virtually in a secure manner.Although there is no regulatory body to monitor the issue or regulation of the digital asserts, they have been making the news of late and have captured the hearts of the investors. In recent days, Crypto currencies are the major players in the Coin Market. Today everyone investing in Crypto currencies and they analyses that the Crypto market is efficient or not. This study is based on the Crypto Currencies Market. In this study we used Descriptive statistics, Correlation Matrix test and GARCH Model for the period of 1st Jan, 2015 to 31st Dec, 2021. The study concludes that Crypto currencies in India are highly volatile and traders can able to forecast both Risk and Return in future.

There are several implications for the risk management strategy of any financial organization that has adopted the Islamic banking philosophy. Generally speaking, Islamic banking is exposed to the same risks as traditional banking, such as credit, market, liquidity, and operational risks. On the other hand, the sources of risk and risk mitigation strategies differ from those used in conventional banking. Many agreements may be subjected to the same risks, but how those risks influence each contract may vary. Islamic banks are obligated to follow Shariah principles in their business activities. According to Islamic law, loans and deposits with a predetermined fixed return are not permitted under Shariah principles. Consequently, Islamic banks’ resource mobilization and funding are based on profit-sharing and risk-sharing arrangements. While risk is a necessary component of Islamic business dealings, uncertainty (Gharar) is illegal. This article aims to assess the specific risks associated with contracts issued by international financial institutions (IFIs), emphasizing two types of Shariah contracts, namely Murabaha and Ijarah. It has been established that both Murabaha and Ijarah, sale-based contracts, will subject the financial institution to the same risks, including credit, operational, market, and liquidity risks.

This paper aims to examine the digital transformation process of audit practices in Malaysia, and to examine how it could improve the role of audit as a governance mechanism. This study applied qualitative research methodology by conducting in-depth semi-structured interviews with six experts in the auditing field. The discussions were made in the following themes: 1) Overview of digital transformation in the audit practices in Malaysia; 2) Digital technologies as tool to improve the role of audit as a governance mechanism; 3) Challenges in the digital transformation of audit practices. The findings of this research mainly indicate that the digital transformation of audit practices in Malaysia is still in its infancy. Through this research, the audit practitioners can be informed of the potential of digital transformation to enhance the role of audit as a governance mechanism and its respective challenges. Therefore, necessary actions to accelerate the digital transformation process can be carried out by the audit industry in Malaysia.

Islamic microfinance banks are generally known for promoting financial and social inclusion, especially in areas with low level of financial access resulting from either voluntary or non-voluntary factors. This paper, thus, examined the determinants of intention to adopt Islamic microfinance (IMF) in Nigeria, and the moderating role of religiosity between the constructs. The paper employed the proportionate stratified random sampling technique to collect data from 450 respondents, using close-ended questionnaires. The data was analyzed using Analysis of Moment Structures-Structural Equation Modeling (AMOS-SEM). The decomposed theory of planned behavior (DTPB) was used as the underlying theory to test six hypotheses. Results showed that intention to adopt Islamic microfinance is high in Nigeria, and attitude, subjective norm and perceived behavioral control were positive and significant in influencing the intention to adopt Islamic microfinance. Furthermore, religiosity was found to moderate the relationship between subjective norms and behavioral intention. Consequently, the study recommends the need for stakeholders in the Nigerian financial system to enhance advocacy aimed at improving public attitude towards Islamic microfinance banks. On their part, Islamic microfinance banks Islamic microfinance banks needs to expand their marketing operations, in order to promote adoption and social inclusion. Overall, the study provided additional insights to the growing literature of Islamic finance in Nigeria, which will assist in shaping Islamic microfinance policy. The study also showed the role of referents among highly religious people, in influencing the behavioral intention to adopt Islamic microfinance.

Since the industrial revolution, the planet has experienced warming, and this has been scientifically proven by natural systems and particularly high anthropogenic greenhouse gas emissions between 2000 and 2010, which will lead to a warming of 3.7 ℃ to 4.8 ℃ by the end of the century. Therefore, extreme heat waves and risks related to water resource availability are expected. Rising sea levels, more intense storms, droughts, and floods threaten the world’s poorest and most vulnerable population. The financial sector, a key sector, must certainly intervene by acting on the carbon footprint, which passes the level of capital allocation towards investments, favoring renewable energies and low co2 emissions. This is in line with the “2 ℃ finance”, which is compatible with the limited warming scenario. Green financial intervention involves the development of green bonds. The objective of our paper is to present the new concept of 2 ℃ finance, its role in ecological transition, and attempt to unveil the problems for the financial system to assess the carbon footprint. To this end, we present a new indicator: the indicator of co2 emissions avoided. Indeed, this indicator can be calculated to give the levels of co2 not emitted and the gain brought by the investments financed by the green bonds. For further implications, we suggest that future research focus on and empirically test the impact on 2 ℃ finance and the financial sector.

The focus of this research is to see if the quality of financial data from Saudi telecommunication companies has improved since the adoption of International Financial Reporting Standards (IFRSs) in 2017. The study assesses financial reporting quality using three metrics: Earnings Management, Earnings Persistence, and Value Relevance. The financial data was gathered over the previous ten years, which were divided into two periods: pre-adoption of IFRSs (2012–2016) and post-adoption of IFRSs (2017-present) (2017–2021). These figures were compiled from a variety of sources, including annual reports from selected companies and other websites. In this study, regression analysis was used to investigate the quality of financial information using Earnings Management, Earnings Persistence, and Value Relevance. According to the findings of this study, there was an improvement in the quality of financial reporting in Saudi Arabia following the mandatory adoption of IFRSs. In the post-IFRSs period, this study discovered an increase in Earnings Persistence and greater Value Relevance in the reported financials of selected Saudi telecommunication firms, indicating improved earnings quality. The study’s findings, however, showed no evidence of improved financial reporting quality in the Earnings Management dimension. The findings will be used in future studies to better understand the benefits of adopting International Financial Reporting Standards (IFRSs). This research would also help regulators emphasise the importance of adopting IFRS as soon as possible. Because this study only used three criteria, Earnings Management, Earnings Persistence, and Value Relevance, it is suggested that other metrics be used to assess the effectiveness of presented financials.

The impact of corporate governance (CG) on a company’s financial performance (FP) has been acknowledged by researchers and accounting experts. Studies on the effects of corporate governance frameworks on business performance usually ignore the possibility that directors can inflate reported profitability in an effort to achieve a variety of objectives. This study explores the relationship between corporate governance on corporate financial performance of selected telecommunication companies in GCC. The selected GCC telecoms companies’ annual reports and Thomson Reuters were utilised to collect the data, which was analyzed using univariate OLS multiple regressions. The data collection period included 2012 to 2021. According to the study’s findings, when performance is taken into account along with managers’ opportunistic tendencies, the effect of corporate governance on financial performance is negligible. It is advised that rather than placing more emphasis on the proportion of independent directors to total board members, the appointment of independent directors should be based on the historical performance of such directors. This study will aid in the understanding of the impact of CG on FP by academics, accountants, regulators, and policymakers.

The study aimed to explore the impact of artificial intelligence on the performance of counting and checking operations. This work provides a review of the literature on artificial intelligence and its use in the accounting and auditing professions. A narrative approach was used to analyze related articles and micro-research to provide a comprehensive overview of the topic. Particularly with regard to the accounting and auditing professions, artificial intelligence has lately undergone earlier breakthroughs that have caused a shift in their attention from paper to computer entries. The goal of artificial intelligence is to demonstrate how computer technology can execute activities as effectively and efficiently as humans, if not better. The future of the accounting and auditing professions depends critically on artificial intelligence technology since it gives us the means to perform our duties more effectively and efficiently. AI has significantly improved operations, reporting, and decision-making processes in accounting and auditing, among other fields.

The aim of the study is to discover the descriptive statistics of the audit quality reporting items and investigate whether there is a significant difference in these descriptive statistics items for the years 2019 and 2020. Further, it evaluates the level of audit quality reporting of the listed firm. The sample of the study is 40 Bahraini listed firms on Bahrain Bourse for the years 2019 and 2020 (80 firms’ observations). The results concluded that the average period firms receive audit reports is 50 days in 2020 and 49.5 in 2019. There is no significant difference between the two years, and this period is considered appropriate. The research also found that the audit reports provided by the audit firms are in the majority clean (unqualified) opinion, as the ratio was 97.5% in 2020 to 95% in 2019, and this percentage is considered high, which confirms the quality of the audit reports. Majority of listed firms in the Bahrain Bourse (80%) were reviewed by the one of biggest four audit firms, which reflects the awareness of the audit quality delivered by big audit firms. As a result, the study may assist policymakers and regulatory agencies in re-evaluating audit companies’ monitoring function.

This study explores key stakeholders’ perceptions and awareness of Kuwait’s forthcoming Sugar-Sweetened Beverages (SSB) tax. Semi-structured interviews were conducted with thirteen government and industry participants. The data were analyzed using thematic analysis. The results revealed four key themes: (1) the motivation for imposing the SSB tax, (2) the process of the SSB tax design, (3) the challenges of tax implementation, and (4) the consequences of health-related taxes in Kuwait. In addition, the evidence from the data suggests that the Kuwaiti industry is confused about the reason behind the tax’s introduction. Therefore, the government should be more transparent about tax implementation and its purpose. The study results provide important insights into industry and government views on the SSB tax, which contribute to the design of future SSB taxation in Kuwait.

In the wake of a number of crises, governments have increasingly turned to a wide range of taxation mechanisms to finance their operations over the past few years. Recent years have seen a rapid rise in the value-added tax’s profile as one of the world’s most prominent tax systems, thanks in large part to its adoption by governments in the GCC. Though value-added taxes (VAT) have many advantages as a tax system, they have also been associated with a variety of challenges during implementation. In this paper, we examine the positive and negative impacts of VAT on SMEs. But the negative impacts seem more pronounced. This peer review provided a comprehensive summary of the reviewers’ discussions regarding the impact of the value-added tax on small and medium-sized businesses. As a result of the novel approaches and discoveries offered by a number of scholars, this study was finalised. There were significant gaps in our understanding of how VAT impacts small and medium-sized firms, and this article helped to close those gaps.

Theoretical background: the technological challenges associated with the Fourth Industrial Revolution, innovative inter-organizational networks, and low employee engagement brought about by complexity and the associated uncertainty, represent some of the toughest challenges that organizations will have to encounter in the coming future. In this context, the advent of the evolutionary organization model is an important step towards re-identifying the fundamental principles governing an organization, perhaps as an extension or revision of systemic thinking. Using this model, the enterprise that act as living organisms become more agile and better equipped for establishing efficient and reliable inter-organizational relationships.Purpose of this article: To examine the functioning of so called teal organizations in a reality of Industry 4.0 and in times of uncertainty. This paper takes the position that soft management factors influence the development of such organizations and that they must adapt to the changing conditions if they are to survive.Research methods: The research process consisted of several stages, which included desk research, research based on the author’s survey questionnaire and individual in-depth interviews. The survey was performed on a 900-person sample employed in micro and small enterprises. This article is the effect of the work conducted as part of the third stage of the 2020–2021 empirical research.Main findings: The research shows that in a world of Industry 4.0 organizations need to adapt to changes and try to adopt them. The elements of partnership, flexibility, trust, and creativity are essential components of a teal organization. Today, organizations adopting the teal model must recognize that doing so entails a gradual process. It is therefore necessary to have a continuous overview of how these organizations operate in times of uncertainty. The results of all phases of the research indicate that organizations need to take into account changing circumstances and adapt to them. The analysis of the selected soft management factors shows their impact on the development of an organization, especially for the management staff (management style, organizational structure) in the age of Industry 4.0.

Despite the significant loss, pandemic Covid-19 had been an enabler for digital transformation, specifically in Indonesia. In the tourism industry, the emergence of virtual tours brings fresh fashion for people to spend their leisure time. Following the calming down pandemic, the innovation of virtual tourism or virtual tours can promote specific tourist locations, which are expected to increase interest and decisions to visit. This research intends to discover virtual tours’ power to attract visitors. The researcher used a quantitative method with simple linear regression analysis and distributed questionnaires to 104 people who had participated in virtual tours using meeting platform such as Zoom, Google Meet, or Webex. The results of this study indicate that the virtual tour influences the tourists’ interest and decision to visit, at a moderate correlation level based on Pearson Correlation Test, with a percentage of 34.6% and 30%, respectively, based on R2 result.

In the modern world, motorization is a central problem of noise generation, spread of harmful substances and respiratory diseases due to the use of internal combustion engines. The consequence of the popularization of one’s own car is the formation of traffic jams, which lead to the loss of time that people could use to create the gross domestic product of the state and improve social welfare. The reason for choosing a car is that people live in cities that do not have a sustainable and developed urban transport system, there is no parking space policy, traffic rules are ignored, or the city is densely populated, etc. Even with the right policy, with the existence and implementation of a plan for sustainable urban mobility of the population, it is impossible to completely solve the problem of motorization, so it is worth implementing creative transport solutions.The purpose of the article is to analyze the level of traffic jams in the world’s largest megacities, implemented measures to overcome them, and the level of development of urban passenger transport. Based on these data, the goal is to propose a concept of modular electric buses that will ensure the economic feasibility of using different capacities and types of rolling stock to move people and goods around the city and improve environmental performance.

The tourism industry is greatly affected by environmental changes. Especially after the world went through the Covid pandemic era, people prefer doing healthy tourism. The daily workload, the increase in education and welfare have resulted in a shift in the trend of tourism choices. People are increasingly considering the fulfillment of work-life balance. This study is designed to examine the elements contained in the measurement of the restorative quality of destinations known as “Perceived destination restorative quality (PDRQ)”. PDRQ consists of four elements, namely being away, extent, fascination, and compatibility. These four elements will be tested for their effect on the overall restorative impact and visitor satisfaction. A quantitative study will be conducted in Indonesia with tourism objects in Jogjakarta and Central Java covering rural and urban areas. SEM statistical analysis tools will be used to test the validity and reliability of the data collected. This research will enrich the literature review in the field of health tourism and for managers will be useful to further broaden the perspective of offering tourism program that has more restorative impacts.

Rural resources can generate economic activity in rural regions. The tourism village is a sort of rural exercise with significant growth potential. West Java's Pasirmulya subdistrict features several intriguing tourist attractions, including Puntang's world-renowned coffee. This study attempts to enhance the viability and utility of rural tourism for locals. This research aims to explain the community tourist development experience. A qualitative technique using a case study methodology is used in this research. There were fifteen significant sources questioned in detail. According to the study findings, the Pasirmulya sub-district development might serve as a pilot project for a coffee tourist village based on the area's potential, with enough support and infrastructure to create a new idea for a coffee tourism village. This study is essential for locals who want to develop local goods from a tourist standpoint. This achievement is anticipated to serve as a model for other communities.

Tourism is one of the industries that have an important role for Indonesia, especially in its economic development which has unlimited development potential [1]. Sustainable tourism is believed to be the most suitable concept for the industry in the new normal era which is supposed to make less crowd and interaction [2]. Indonesia is one of the countries experiencing the largest proportional decline in sustainable tourism by 56% [3]. Therefore, this study aims to analyze the influence of the motivation and behavior of domestic tourists on sustainable tourism as an effort to restore the economy of the Indonesian tourism industry after the COVID-19 pandemic. It is not only the responsibility of the government and tourism stakeholders, but also the responsibility of Indonesian citizens as tourism consumers to be able to consciously participate in reviving and maintaining the sustainability of this important industry. This research uses questionnaire as data collection methods and multiple linear regression as main analysis methods. The sample of the research is 122 domestic tourists who have knowledge of sustainable tourism. Furthermore, this research contributes to creating a better sustainable tourism development strategy by understanding and increasing awareness about sustainable tourism not only from the side of tourism supply but also from the demand side.

This study aims to identify the strategic implementation for tourism resiliency in Labuan Bajo, especially during and after pandemic. Resiliency in this study will be focusing on resilience as adaptation and transformation which is regarded as a proactive concept of resilience. Labuan Bajo was popular due to its recognition at national and international level. However, during the pandemic, tourism is undeniable as one of sectors getting the worst impact. In this transition time when the restriction has been loosened, strategy to increase tourism productivity is needed the most. This study uses a qualitative approach with thematic analysis by doing interviews with several main tourism stakeholders in Labuan Bajo. This study found that most of the strategy relates to the concept of digitalization in tourism. Hopefully, this research can give suggestion for tourism stakeholders in Labuan bajo Flores, especially from the supply side, as well as for another destinations in Indonesia.

We carried out this study to gain a deeper understanding of how to use social media to promote tourism in rural areas in Indonesia. To address this issue, we led the development of information, looking through distribution as books and academic works and books. This study is planned in a subjective involving organization under a phenomenological approach where we look at much information and then survey to find a solution that calls for this review with high validity guidelines. The study included information coordination, in-depth assessment, and information coding, which we attempted to conclude from. The information we do is distributed between 2010 and 2022, considering that the latest stage is the development of various applications and mechanical changes worldwide. After getting the results and conversations, we report that this research focuses on seeking an understanding which we cultivate in subjective reports. The results include tourism promotion and marketing; relying on social media is a compelling strategy. Today, because of the ability of social media can reach consumers, not only locally, nationally, and internationally, therefore, it will be a prospectul when using in tourism marketing option. Hopefully, this result will be helpful for further research in tourism marketing development using social platform.

The modern development of socio-economic systems indicates a shift of interest on the part of society in the direction of stable forms, multifunctional multi-vector structures. This is due to the growing level of consciousness and ecological awareness regarding the anthropogenic impact and the degree of responsibility of individuals during the last decades. The direction of sustainable multidisciplinary development becomes a priority from the point of view of social orientation along with the politics of human centrism and nature centrism. This will contribute to ensuring a high level of the quality of life of the population, restoring health, and solving housing, demographic and environmental problems. The directions specified simultaneously contribute to the restoration of natural, cultural, entrepreneurial and tourist potential, protection of natural resources, and reduction of the level of overexploitation of territories. This can be achieved through the introduction into the legislative field of the concept of lifelong use of a plot of land for the arrangement of a family homestead (FH), without the right to sell it and with the right to transfer this plot to inheritance. The plots of land allocated for the arrangement of «FH» and the products grown on them should not be taxed. Depending on the relief of the area and the requirements of the relevant state authorities, from 30 to 50% of the plot should be planted with non-fruit trees. Legislatively approve the tentative charter of an ecological settlement, which can be used by a voluntary community of citizens of Ukraine on free, uninhabited and undeveloped land in rural areas in order to comply with the requirements of ecology, land protection, and general human values in public life.

The article examines the current situation in the sphere of blockchain technologies in the international business space and solutions that will create a positive climate for the introduction of blockchain technologies in international economic relations are highlighted. Trends in the development of blockchain technologies in the field of international economic relations are analyzed. The principles of legal regulation of blockchain and cryptocurrency in the most developed countries of the world are considered. An important problem in the implementation of blockchain, in addition to legal regulation, remains the lack of understanding by the majority of managers, civil servants and owners of small, medium and large businesses of the principle of operation of blockchain technologies and their potential advantages for the country’s economy. The experience of blockchain implementation at enterprises of various spheres in EU, which can be useful for Ukraine, was studied. Companies with the largest capitalization that use blockchain platforms are indicated. The advantages of using blockchain in trade have been revealed. Trade is an area where the EU and Ukraine can cooperate in implementing blockchain technology and then use this technology to strengthen economic ties. Due to the fact that the field of innovative technologies is actively developing in the world, more progressive countries can influence the adoption of cryptocurrencies and blockchain technologies by other countries at the state level.

Jaycustomer is not uncommon in the hospitality business. Service employees are experiencing mistreatment behaviour caused by them almost daily during the service delivery. This type of customer behaviour, therefore, with considerable accumulating amount of maltreatment would reflect the employees’ work performance or withdrawal from work due to distress. However, the impact of the jaycustomer behaviour on employees is much depending on their socio-demographic. The purpose of this study is to assess the impact of age and experience at work on employees’ stress level when encountering the jaycustomer behaviour. A total of 322 employees of hospitality business participated in the online survey of this study. Three linear model were assessed in this study where the OLS regression result showed that the addition of age and experience in Model 2 and Model 3 significantly decrease the level of stress among employees. The result of further investigation has proved that young employees are less stress compared to senior employees in terms of age and experience. It is recommended that providing training according to level of experience and age on controlling and handling the customer would help employee to handle the stress and able to take action before it accumulated.

The tourism sector has put a great deal of strain and adverse effects on Langkawi’s economy and environment. Such problems have endangered Langkawi’s tourism sector and brought the island dangerously near to losing its UNESCO Global Geopark designation. Furthermore, little effort has been made to solve the issues. Instead of creating distinctive, sustainable content for the visitation experience that current visitors crave, the majority of tactics used up to this point have simply concentrated on enhancing governmental regulations and maintaining the aesthetic splendor of the surrounding area. This study is intended to fill these knowledge gaps by exploring aspects specific to developing a distinctive experience that is rich in the context of sustainable tourism. The purpose of this conceptual paper is to show how Experience-Rich Sustainable Tourism (ERST) might affect tourists’ satisfaction. This study will enable tourism players to pay attention to the specific preferences of tourists and develop various experience-related activities and packages that suit the tourists’ different tastes and demands upon visiting Langkawi. The study will extend the existing literature on ERST and satisfaction in the context of Langkawi as a destination.

Workplace safety is a crucial topic for all the factories in various industries. The workers in the Lathe workshops are always at risks of injuries due to the presence of various hazardous materials which could lead to fatal injuries for them. It is important for every company to carry out various risk assessments to develop a safety practice related to the operations performed by the workers. The focus of this research is to use analytical tools to identify safety hazards in a Lathe workshop located in SWCC facilities in Jeddah. The Fault Tree Analysis (FTA) approach identified various safety issues related to the worker activities and operations. A risk assessment is performed to find key solutions to the identified issues. At the end, the solutions are recommended to the Lathe workshop management in terms of improving its health and safety practice. The recommended solutions include the assessment of risks and their elimination, if possible, the implementation of 6s approach, the use of personal protective equipment (PPE) by the workers, the utilization of safety sign boards, implementation of lockout/tagout (LOTO) procedure and the development of the health, safety, and environment (HSE) department. The research is limited to the operations and activities performed by the Lathe workshop workers.

Organizations use agile management frameworks (e.g., Scrum) to facilitate continuous change. Agile work practices (AWPs) aren’t well-defined or assessed. This research uses the task work-teamwork distinction to construct a novel theoretical framework and AWP measuring tool. We detail AWPs’ temporal, management, team, and job design methods. Based on this approach, we verify agile techniques using data from 269 teams (n = 1664 observations). AWPs depart from centralized bureaucracy and converge with spontaneous team planning, autonomy, and feedback. The nomological network’s changeable linkages facilitate task work-teamwork. Multilevel regression studies show that AWPs lead to better team planning and task design. This study broadens agility research by separating AWP management frameworks.

This article provides a complete summary of leadership theory based on empirical research papers that focus primarily on educational leadership styles. We focused on the following categories in our meta-analysis: (1) the role of leadership, (2) the influence of leadership on academic institutions, and (3) the research method for leadership. Our findings imply that it is worthwhile to investigate new models of leadership that can better match the student development with the requirements of an increasingly digitalized business world. In this paper, we suggest an exploratory sequential design study of digital leadership and provide a new definition of digital leadership. This is owing to the lack of methodological specificity in the existing leadership studies academic literature.

The Coronavirus Outbreak is on a seeming drop in India, the effect of the epidemic on the economy is still mounting, as fresh waves of COVID-19 contagion are nodding nearby. Any projected-on income influence, thus, might be allowed meanwhile inadequacy and restrictions. Yet, as per GDP statistics of the previous two quarters it currently exists, and as per Goods and service tax illustrates the positive indication of regaining amongst all return’s channels. The study emphasizes the problem of reimbursement to states in the case of a revenue deficit protected in the existing rule, and the states In India will have to experience the revenue deficit, which may be helped in the evaluation of goods and service tax. The study subsidizes the current discussion on Goods and Service tax compensation provisions of states by allocating another set of budgets for the financial year 2021.

This article presents the research work of developing the Internet Ethical Attitude Scale (IEAS) for university students, supported by various models and theories on internet ethics, which gave insights into the standard variables used by most researchers in this field. The results from the questionnaire survey on 340 university students in Malaysia and quantitative analysis using Partial Least Square Structural Equation Modelling (PLS-SEM) have brought out the significance of knowledge and awareness, attitude, perceived usefulness, subjective norms, and fear of consequences. However, perceived behaviour control, one of the variables measured, has no positive relation to intention toward internet ethics. The results and findings from this IEAS framework could be used as a guideline for further research and implementation by the institutes of higher learning, governing bodies and ministries.

This study investigates how virtual reality of Goggles (VRG) in improving the students’ learning management system (LMS) acceptance through applying a cross-sectional design and used SEM and machine learning techniques to dig deep insights. Thus, it is found that VR Goggles significantly impact expectation confirmation and knowledge acquisition. Both expectation confirmation and knowledge acquisition also have a significant impact on students’ motivations that is further leading to LMS acceptance. Behavioral intention was found partially mediated the students’ motivation to accept LMS. The study concluded that incorporating technology in education is important to break barriers hampering the students’ educational journey in the conventional learning system.