In 2021, the Kebbi State Government of Nigeria instituted a Fiscal Policy Essay as a means for attracting academic minds to contribute their thoughts on possible ways to trigger better economic growth in Kebbi State. The panelists appointed by the organizers, adjudged this submission as the best entry for its originality and contemporary line of thought. The author was awarded the First Prize of the 2021 Kebbi State Government Fiscal Policy Essay; presented to him by the Executive Governor of Kebbi State, His Excellency, and Senator Abubakar Atiku Bagudu.

The study aims to demonstrate the significant impact that playing digital transformation in the Tax authorities one of the most important collective government institutions in reducing evasion and tax corruption in these government institutions because it is of great importance to the State as a source of revenue that supports the State's budget and is used as an instrument of fiscal policy. In order to achieve the objectives of the study, 45 questionnaire forms were distributed to members of the sample of employees of the General Tax Authority of Misan for the purpose of data collection, 40 of which were retrieved, and 5 questionnaire forms were excluded for invalidity. The study concluded, inter alia, that there exists a statistically significant correlation between the independent study variable (digital transformation) and its dependent variable (tax evasion reduction), This relationship gives a clear meaning to the importance of digital transformation in tax accounting and the process of providing different services in this area. In addition to the significant impact of this shift on the promotion of tax revenues, the elimination of many problems and corruption targeting these vital government institutions. The study also presented a series of recommendations, the most important of which was the need to pay attention to information infrastructure in order to contribute to the enhancement and improvement of the performance of government services, in particular the upgrading of tax institutions' capabilities and the processing of them by the most modern means. In addition to establishing a unified network at the level of the General Tax Authority to verify the value to be imposed while dealing electronically, and the need for an electronic control system for electronic transactions.

This study aimed to crystallize a clear vision about the impact of dynamic capabilities in The ability to analyze big data plays a vital role in organizations that improve their performance in order to survive and compete in a business environment characterized by turbulence, complexity, and permanent change. However, the mechanism for reaping performance gains from big data analysis still requires extensive empirical research and analysis. The current research aims to know the impact of the ability to analyze big data on organizational resilience. Based on the literature on the ability to analyze big data, the researcher developed a questionnaire for this purpose using a seven-dimensional Likert scale. It included three main dimensions of the ability to analyze big data (tangible resources, human skills, intangible resources), and organizational flexibility, which were explained by (20) paragraphs. The research data was collected from a sample of (60) workers in Iraqi communication companies, and the questionnaire was subjected to The validity and reliability tests applied in such a case, and partial least-squares equation modeling (PLS-SEM) was used to analyze the research data, and the most important findings of the research are that the ability to analyze big data directly affects organizational flexibility, and that organizational flexibility requires integration And the cooperation of multiple parties with the company, namely suppliers, intermediaries, and customers, as well as internal cooperation in the company to achieve flexibility and rapid response to market requirements. The research recommended the need to pay attention to building the ability to analyze big data for the company. And emphasizing the need for multiple platforms employed to analyze big data so that they link the data flowing from the various organizational units, and ensure the smooth flow of data. Emphasis on the flexibility of the infrastructure for analyzing big data to accommodate la

This study carried out an Evaluation of Microfinance Banks’ funding of small and medium scale enterprises in Calabar, Nigeria. Econometric estimation technique was used to analyze the data. The result of the Ordinary Least Square (OLS) regression analysis indicates that Credit by Microfinance has a positive effect on Small and Medium Scale Enterprises proxied by Business Expansion (BEX) of SMEs in Calabar, Cross River State Nigeria. Credit by Microfinance (CMF) has a negative effect on Small and Medium Scale Enterprises proxied by Job Creation (JOC) by SMEs in Calabar, Cross River State Nigeria and the effect is not statistically significant (p>0.05). Savings Mobilization (SMB) has a positive effect on Small and Medium Scale Enterprises proxied by Business Expansion (BEX) of SMEs in Calabar, Cross River State Nigeria and the effect is statistically significant (p<0.05). Savings Mobilization has a positive effect on Small and Medium Scale Enterprises proxied by Job Creation (JOC) by SMEs in Calabar, Cross River State Nigeria and the effect is statistically significant (p<0.05). It was concluded that micro finance and savings mobilization does enhance the Job creation and expansion capacity of SMEs in the study area. It was recommended among others that microfinance bank should adopt similar strategies adopted by money deposit banks in deposit mobilization because it is by so doing that they will be able to grant quality loans to entrepreneurs which will lead to job creation in the economy.

This study is on the impact of external trade on economic growth in Gambia. The study covers the period of 1990 to 2019. A multiple regression model was specified to assess the level of impact export, domestic investment, human capital, exchange rate and inflation rate have on external trade. Apart from population growth, investment and exchange rate, the OLS results reveal that all other variables have insignificant impact on per capita GDP, which was used as a proxy for economic growth. This is due to the high level of dependence on import and the inadequacy of infrastructure in the region. Based on the above findings, it is therefore, recommended that the Gambian government should enact trade policies that can promote investment in human capital development and enhance labour productivity; the government should deliberately control trade openness and enhance investment in infrastructure targeted at stimulating local production of manufactured and agricultural goods so as to reduce importation.

The high rate of abandoned and delayed road project in south south of Nigeria, leading to time and cost overrun, as a result of the peculiar nature of the area gave rite to the study. Therefor, due to paucity of empirical evidence on the subjects, the study assesses earned value management and successful road project completion in the are. Specific objectives were to determine the extent to which projects and cost performance affects to successful project completion in the area, to ascertain the extent to which under cost performance affects successful project completion, the study adopted the cross sectional survey design. The population wall 11,929 comprising worker from 12 random selected construction firms in the size state of south south Nigeria. A sample of 387 was obtained using the Taro Yamen formula for finite population. Data collection was by questionnaire. Pearson product moment correlation coefficient and descriptive statistics used for data Analysis. The finding affect the successful completion of road project(r=0.26 significant at 0.01 level), that under cost performance enhances the successful completion of road project (r=.201 significance at 0.01). The implication of these findings are that earned value management is a key to successfulroad completion in the south south zone of Nigeria and should be embraced by all stkeholders in road construction project. It was recormende that consruction firms should first carry out a pre pre-survey to identify the major constraints plan for the common variation using the the theory of constraints plan for the common variation, using the theory of constraints and that the firms should adapt project management techniques like EVM and CC earned schedule and workers of the construction firm should be enlightened and educated on the importance and uses of EVM technics.

Corporate success exemplified by high performance values and sustainability organization constitutes the prime objective of every corporate entity. This study made an empirical examination of the effect of corporate governance reengineering on corporate sustainability of Larfarge in Calabar. Cross River State. The specific objectives were to: To examine the effect of business ethics on corporate sustainability in Larfarge Calabar and to identify the effect of monitoring /internal control reengineering on corporate sustainability in Larfarge. The study adopted the descriptive research method, a sample of 269 respondents was drawn from the population of 820 and data was collected through the use of questionnaire. Multiple regression was used in testing the hypothesis. The finding revealed that there is a significant relationship between ethics, monitoring/internal control on corporate sustainability of the organization it was recommended that to enhance effective resources scheduling; manager should ensure that resources are arranged in a way that it balances the available resources and business ethics should be followed to the later.

This research is intended to find out: How Locus of Control and Overconfidence Influence Investors' Financial Behavior in Making Investment Decisions on the Indonesia Stock Exchange? The object of this research is investors who invest in the Indonesia Stock Exchange with an unknown population and the number of samples in this study is 140 investors. Data analysis in this study used an alternative method of Structural Equation Modeling (SEM), namely SmartPLS 3.3.3. The results showed that locus of control had a positive and significant effect on financial behavior, while overconfidence had a negative and significant effect on financial behavior and financial decisions. Financial behavior can mediate the impact of locus of control on investment decisions. Finally, the financial behavior can mediate the impact of overconfidence on investment decisions.

This study was carried out to assess the effect of electronic banking on financial performance is Stanbic Bank using Mbarara branch as a case study in Mbarara Municipality, Mbarara district. The objectives of the study were; to examine the types of E-banking used by Stanbic Bank, to evaluate the effectiveness of electronic banking methods employed by Stanbic Bank –Mbarara Branch, to establish how E-banking has influenced the financial performance of Stanbic Bank and to establish the challenges of E-banking in Stanbic Bank. A non-experimental design was used to select a sample size of 50 respondents and Purposive and Simple random sampling procedures were used. Data was collected using questionnaires; it was later analyzed to be presented as a report. This study indicates that there are several electronic payment methods being used by Standard Chartered Bank and they include; credit cards, internet banking and withdrawing, use of debit/ prepaid cards and electronic fund transfer cards. Also, several factors were identified as benefits to electronic payment to Standard Chartered Bank and these were; reduced manual labour, maintenance of customer contact, reduced duplication, transparency and improved sourcing. Findings on the effectiveness of electronic banking methods employed at Stanbic bank Mbarara branch indicated that the methods offer quick services to its clients; respondents can easily transfer money from one account to another electronically; there is insufficient number of ATM booths. Findings revealed that Electronic Banking has satisfied most of people banking needs; Centenary bank is characterized by long ques; few break downs in ATM machine; the presence of breakdowns of ATM machines affects electronic banking services hence affecting the level of client’s satisfaction. High costs of machine maintenance, cash-based economy, channel conflicts and lack of more skilled and experienced labour force turned out to be the main constraining factors limiting prof

CRM (Customer Retention Management) concept in indirect business for the lubricant business mainly covers business partners (workshop owners and mechanics) only. XYZ company has already developed CRM apps with various customer loyalty programs for workshop owners as their business partners called RAME. RAME apps provide a clear Customer Value Proposition as a touchless, undisputed digital trade and CRM platform leader in the lubricants B2Ci industry. However, RAME app's business process does not include the end consumer (car and motorcycle owner). It is believed that the lubricant industry is not ending consumer-driven. Instead, it is workshop and mechanic driven. Thus, the only current benefit for the end consumer is the competitive price of the workshop service and product. The existing loyalty program excluded the end consumer (car and motorcycle owners) role to increase the sales volume and premium product drive. To close this gap, XYZ Lubricant Company is developing a CRM app for end consumers (car and motorcycle owners) called the STAR app. XYZ lubricant decides to create a digital ecosystem as its business foundation. XYZ Lubricants aims to optimize digital and tangible assets that bring innovations. This research is aimed at discovering a new business strategy to develop the CRM second apps suitable for market needs and to be successful in penetrating end consumers (motorcycle and car owners), identifying the features appealing to end consumers, and providing recommendations and implementation plan from the development process to commercialization for the new CRM apps.

There are technical problems due to the macro phenomenon of the transfer of management of the Family Planning Instructor (PKB), the reorganization of the Office for Population Control, Family Planning and Women's Protection in Lumajang Regency to only become a sector, namely the Population Control and Family Planning Sector at the Health Service, Population Control and Family Planning (DKPPKB) Lumajang Regency, has the potential to raise problems in management or institutions. The objectives of this study are: In accordance with the developing study questions, the objectives of this study are directed at: First, to describe and analyze the dynamics of PKB management transfer in supporting the optimization of institutional management in DKPPKB Lumajang District. Second, make a proposal for a model strategy for optimizing institutional management after the transfer of PKB management to the DKPPKB of Lumajang Regency. The study method used in this study uses an approach qualitative. The author does not just collect data once and then processes it, but step by step during the review process from start to finish, to be able to explore the dynamics of institutional management after the transfer of management of PKB in DKPPKB Lumajang Regency. Based on the results of the study and discussion it can be concluded: First, the dynamics of PKB management transfer in its implementation still give rise to dynamics that contribute to less optimal institutional management in DKPPKB Lumajang District. This is because the authority in fostering PKB discipline seems normative because the limitations of discipline development are not explained technically, giving rise to uncertainty for DK PPKB Lumajang Regency to enforce discipline for Civil Servants (PNS), and there is potential for dual loyalty to PKB due to employment status as Central PNS empowered in the regions, causing a decrease in PKB's commitment to the KB regional apparatus organization (OPD) in the regions which has an imp

Direct investment is one of the most important elements of fixed capital formation. It is the engine and catalyst for other production elements and raising their productive and service efficiency. It affects economic development and the overall economic, social and service activities, especially if it is employed and managed scientifically, it will generate income, production capacities, new goods and services, as well. For the employment of the unemployed. In Iraq, public and private direct investments witnessed a significant decline due to a number of economic, social and political factors, as well as security reasons and the issue of administrative and financial corruption, which negatively affected all economic and social activities, as well as direct foreign investments that did not see the light until recently and are still within Very low levels and limited tourism and service areas. Iraq is looking forward to attracting foreign investments from all countries of the world and does not open up to one country over the other, and that the government's attempts to create an advanced and world-class legislative structure had the greatest role in encouraging global interest in investment in Iraq, and that this interest increases with the improvement of the security situation in the regions of the country all. There are many investment opportunities and projects that could be an alternative or help in increasing the financial resources of the Iraqi state, and at the same time there are some obstacles that impede the investment of these opportunities.

The literature suggests an avalanche of studies on working capital management and the financial performance of firms in both developed and developing nations; however, there is a lack of studies on whether the cost of capital moderates the relationship between working capital management (WCM) and the financial performance of quoted Nigerian firms. Given the above, this study assessed if the cost of capital moderates the relationship between WCM and the performance of quoted non-financial firms in Nigeria. Ex-post facto research design and seventy-six (76) firms across various non-financial sectors were used. The dependent variable is financial performance (return on asset), the independent variable is working capital management (cash conversion cycle), and moderating variable is the cost of capital (weighted average cost of capital). Panel data were obtained from 2011-2019, and the data obtained were analyzed via descriptive statistics (mean, median, standard deviation, minimum and maximum values, kurtosis, skewness, and correlation matrix), diagnostic statistics (variance inflation factor, heteroscedasticity, effect sizes for linear models and panel unit root) and inferential statistics (fixed and random effects model and Hausman specification test). Specifically, the fixed and random effects panel regression results revealed that cost of capital does not moderate the relationship between WCM and financial performance of non-financial firms (Wald Ch2=4.67; prob Chi2=0.0970 > 0.05). Based on the findings, it was recommended that firms’ management should ensure a thorough assessment of their liquidity position from time to time, as this would enable them to make improved financial decisions aimed at enhancing efficient working capital management and cost of capital that can promote financial performance.

This paper empirically analyzed the effects of domestic debt on Nigeria's economy. The objective of the study is to examine the effects and trends of debt in the Nigerian economy and to determine the relationship between domestic debt and some macroeconomic variables if there is any positive impact within the Military or Civilian political regimes. The study used annual data which consist of 49 year annual observation period (1970-2018). Findings based on Error Correction model and show that domestic debt has a positive and significant impact on economic growth, also, the normalized long-run coefficients show a long-run significant relationship between domestic debt and economic growth, From the correlation estimation, there is no significant relationship between domestic debt and capital expenditure nor inflation. There is a negative and significant correlation relationship between employment and domestic debt in Nigeria, and also the dummy variable for military/civilian government. The study recommends that the federal government of Nigeria should discontinue the issuance of domestic debt instruments since it does not promote economic growth as it is harming Nigeria's economic growth. As a result, it must be phased out for the economy to grow positively.

The capital market is generally a meeting place between supply and demand for securities. In order to get additional funds, companies can do it in various ways, one of which is by IPO (Initial Public Offering). IPOs are a way for developing companies to get additional funds for financing and business development. The problem that often arises from IPOs is when there is underpricing, which shows that the actual stock price at the initial time is relatively lower than when traded on the secondary market, therefore examining the factors that affect underpricing at the time of the IPO. The formulation in this study is the occurrence of underpricing, which shows that the actual stock price at the initial time is relatively lower than when traded on the secondary market. The purpose of this study is to analyze Return On Assets, Financial Leverage, Underwriter Reputation, Auditor Reputation, Company Size on Underpricing at the time of Initial Public Offering on the Indonesia Stock Exchange. The type of research used is causal associative research with quantitative research methods with data obtained through Eviews software with a significance level of 5%. The results obtained are Return On Assets, and Underwriter's Reputation have a significant positive effect on underpricing, while Financial Leverage, Auditor's Reputation, and Company Size have a significant negative effect on underpricing. The results of this study also indicate that the activity of strengthening the total assets owned is part of a strategy to reduce the impact of stock underpricing at the time of the IPO.

The relationship between education spending and the effect on enrollment in elementary and secondary schools has been examined and built upon in this study. In order to compare government spending on education with educational outcomes (gross primary and secondary enrolment), a model of education was used in the study. The World Bank Development Indicator database was used for the study, which included time series data from 1980 to 2020. The two independently based objectives were determined by the study using the Ordinary Least Square estimate method. While goal two examines the relationship between public education spending and enrolment in secondary schools, the first regression aims to assess the effect of public education spending on enrollment in primary schools. The findings of the study suggest that education spending has a positive effect on enrolment rates. The null hypothesis that education expenditure in Nigeria does not significantly affect primary and secondary school enrolment was rejected because the t-value of the slopes of education expenditure variables on primary and secondary school enrolment was 5.41 and 2.46, respectively, which was significant at 5% confidence intervals. In Nigeria, a unidirectional causal association between government education spending and enrollment in primary and secondary schools was found at 0.14 and 0.24 probability values and less than a 5% level of confidence. The results showed that government investment on education had a considerable impact on Nigeria's overall primary and secondary school enrollment. The study recommends that budgetary allocations for education be increased in light of the aforementioned findings since doing so will contribute to the improvement of Nigeria's economic development and human progress.

In manufacturing companies, case of fraud and mismanagement of funds by employees have gone unnoticed despite the periodic audit exercise carried out. To minimize this, the service of an effective and efficient internal auditor is required. This study focused on the effect of internal audit on financial performance of manufacturing companies in Ibadan, Oyo State. The research design used was the descriptive survey. The population of the study consisted of 15 manufacturing firms in Ibadan, total of 60 staff members which was accomplished by purposive sampling procedures with each firm having four key staff members (head of operations, resident internal control officials, fund transfer officials and cash officials). Primary data were collected using the closed ended questionnaire. Person’s correlation coefficient and multiple regression was used with the aid of Statistical Package for Social Sciences (SPSS) version 23.0 to test the hypothesis. The regression analysis revealed that the p-value (0.00) for the independent variable is significant at the 0.05 level of significance; the R2 of 0.962 has moderate explanatory power for the variation in the dependent variable (financial performance) and it is moderately fit of the regression, the calculated F of 4.991 is significantly at p=0.04.Therefore, Ho was rejected. The findings revealed that internal audit quality, internal audit control and monitoring activities and internal audit independence have positive effect on financial performance of the manufacturing firms in Ibadan, Oyo State Nigeria. The study therefore, recommended that internal auditors should regularly refresh their knowledge and hone their abilities in light of evolving times and technologies and also, independence of auditors be considerably improved in order to improve the financial performance (ROA) of organisations.

This research examined the effect of industrialization and urbanization on Nigeria's energy consumption, using annual time series data covering the period 2000 to 2020. The Ordinary Least Square (OLS) was the estimation technique used for this research work. Energy consumption is the dependent variable; while industrialization and urbanization are the independent variables. The Ordinary Least Square (OLS) results reveal that, industrialization has a negative but substantial impact on energy consumption (ENG). While urbanization has a positive and considerable influence on energy consumption (ENG). The study recommended that, the Nigerian government should make certain that; there is improvement in energy sources, especially hydro-electric source; so as to encourage production for industrialization. Other energy sources like cleaner energy sources; should also be focused on, so as to reduce the over- reliance on hydro-electric power energy source. Birth control ought to be looked at, in order to reduce the domestic or household energy consumption pressure as against the use of energy for industrial purposes that will propel economic growth and development.

The study was conducted to determine the impact of foreign direct investment on Nigeria's Real Gross Domestic Product (RGDP) from 2000 to 2019. The data used in this study came from the Central Bank of Nigeria's (CBN) Statistical Bulletin. The dependent variable in this study was Real Gross Domestic Product (RGDP), while the independent variables were Foreign Direct Investment (FDI) and the exchange rate. The estimation technique was the Ordinary Least Squares (OLS). Foreign direct investment has a positive effect on Real Gross Domestic Product (RGDP), according to the Ordinary Least Square (OLS) results; however, the effect is insignificant. The significant impact of FDI on Real Gross Domestic Product (RGDP) is due to low inflows of foreign direct investment into Nigeria over the years. The exchange rate was said to have a negative impact on the real GDP (RGDP). According to the study, the Nigerian government should put in place policies and infrastructure that will attract enough foreign investors to the country (Nigeria). In addition, the exchange rate should be carefully managed. Furthermore, the Nigerian Government should ensure that; there is adequate security to save lives and properties; so as to give foreign investors the confidence of the safety of their lives and properties.

The research was conducted at the Makassar Intermediate Tax Service Office as one of the government institutions that have a role in achieving tax revenue targets. The reason for doing this research is because of the tendency to decrease the number of completed audit results which will be directly related to the tax revenue target, the causes are motivation, stress, and the work environment that affect the performance of the tax examiner. One of them is the amount of workload that is not proportional to the number of tax examiners and the changing pattern of mutations. In this study, the variables of motivation, stress, and environment are used because the researcher wants to see how much these factors affect the increase in the performance of the Tax Auditor. Performance is a score obtained from a description of the work done by a person, or in other words, performance is a person's performance related to what tasks are carried out by someone who is his professional responsibility or doing work and the results achieved from a job.

The dense flow of marketing traffic requires us to redefine marketing from initially understood as "telling and selling" to an activity oriented towards satisfying customer needs. The latest development in marketing gave birth to the term visual marketing can refer to two meanings at once, namely, the use of visual media in marketing activities and the use of visual content in marketing activities. Visual marketing is increasingly finding its form when inhabiting a new environment - the digital environment- but it still encounters challenges when implemented into the MSMEs business model in Indonesia. Using qualitative methods – literature studies, this paper will discuss, in general, the understanding of visual marketing fundamentally and in context with the digital environment, as well as its implementations with MSMEs in Indonesia. Based on the elaboration of concepts and ideas sourced from the latest literature and research findings, it can be revealed that digital visual marketing is a marketing activity that includes research, planning, and determining strategies that use media that allow the implementation of visual content with artistic considerations to create value and foster relationships with potential customers in the digital environment with tools and strategies adopted through the Internet. Its implementation in MSMEs in Indonesia still encounters many obstacles related to digital literacy. For this reason, before grappling with technical-visual matters, MSMEs in Indonesia need to understand marketing basics.

This research aims to analyze the risk management of zakat fund management in BAZNAS of West Nusa Tenggara Province through the Zakat Core Principles (ZCP) framework, whih includes the risk of reputation and the risk of losing Muzakki (ZCP 12), the risk of distribution (ZCP 13), and the risk of operational and sharia compliance (ZCP 14). This research uses a descriptive qualitative approach. The results showed that the BAZNAS management has implemented rules in accordance with law and regulation and has an integrated zakat information system. The results also indicated that BAZNAS of West Nusa Tenggara Province has periodically carried out risk prevention strategy in the form of data examination, system maintenance, financial inspection, and evaluation. In terms of zakat fund distribution strategy, zakat is distributed based on priority standards setting through direct coordination with Mustahik. Furthermore, the results revealed that BAZNAS of West Nusa Tenggara Province has applied the management of operational risks and sharia compliance risks, although it is still limited to risk reduction and monitoring. They also do not have a specific methodology for risk identification and measurement. In addition, the existence of periodic supervision and control of the zakat receipt and distribution system shows that BAZNAS of West Nusa Tenggara Province already has a governance structure related to distribution.

The accounting profession in Malaysia is facing problem where the demand for accountants is higher than the number of accountants produced. The accounting education need to be nurtured from the early stage of education. The objective of this study is to investigate factors influencing students’ intention to choose accounting as their major academic program after graduating from secondary/high school. 113 questionnaires were collected from secondary school students in Northern Region of Malaysia. Using a Theory of Planned Behavior, the result show that attitude towards accounting program (ATT), subjective norm (SN) and perceived behavior control (PCB) have significant positive relationship with students’ intention to enroll in accounting program. To increase numbers of accountants in the industries, the government through Ministry of Education (MOE) should pay more attention and collaborating with professional bodies, audit firm and higher-level education institution in motivating secondary school students and create positive perception toward accounting courses and fields among them.

This study investigated the link between investments of Multinational Corporations (MNCs) and telecommunication output in Nigeria using yearly time series data from 2003 to 2020. A model representing the functional relationship between the indicators was designed to include Investment of MTN and the contributions of Telecommunication to GDP. This study carried out unit root, cointegration and Granger Causality tests. The results from the analysis disclosed the existence of long-run relationship and convergence to common equilibrium of Multinational Corporations and telecommunication output in Nigeria, and concluded that the following are evident from the study's findings and recommendations :Policy formulation and implementation that will monitor and enforce total compliance of telecommunication industry to increase their percentage contribution to GDP should be developed and implemented in order for telecommunication to have positive impact on the economy . This is achievable by ensuring that the telecommunication industry has transparent and accessible record available to both the supervisory and regulatory authorities and government for the purpose of accountability.

This paper studied the determinants of digital financial reporting (DFR) in firms that are publicly traded in Nigeria. Opinions of financial reporting (FR) professionals about selected firm-specific characteristics were collected and reported in relation to DFR practices in such firms. The study used a sample of 150 selected professionals proportionately selected using the judgmental technique from 30 listed financial services firms listed on the NGX as of December 2021. The closed-ended questionnaire was distributed to the selected professionals. Data collected were analyzed using the multiple regression technique. Results revealed that; indebtedness is a significant determinant of digital financial reporting practices in financial service firms in Nigeria with a coefficient of 0.753 and a P-value of 0.004<0.05; profitability is a significant determinant of DFR practices in financial service firms in Nigeria with a coefficient of 0.700 and a P-value of 0.000; Size is a significant determinant of DFR practices in financial service firms in Nigeria with a coefficient of 0.782 and a P-value of 0.010<0.05; while foreign shareholding is a significant determinant of DFR practices of financial service firms in Nigeria with a coefficient of 0.861 and a P-value of 0.001<0.05. The study, therefore, recommends that policymakers in Nigeria should consider the importance of this research since it sheds light on the importance of digital financial disclosures. As a contribution, the study provides a holistic approach to factors that determine the disposition of publicly traded firms toward DFR in Nigeria.

The value of the company can reflect the performance of a company because it can affect the perception of investors towards the company. The purpose of this study was to obtain empirical evidence of internal factors that affect the firm value. Internal factors include profitability, debt policy, growth, and firm size. This study investigates the relevance of firm value in companies listed as LQ45 stocks in the Indonesia Stock Exchange for the period 2018 – 2020. Data were collected from 11 companies that met the predetermined sample criteria. The results of this study empirically prove that profitability does not affect firm value. Debt policy, growth, and firm size have a significant effect on firm value.

The research looked into how monetary policy affects economic activity and bank performance in different financial sector regimes. The data for this study were obtained from the Central Bank of Nigeria's (CBN) statistical bulletin. The study's goal was to look into the impact of monetary policy on bank performance, the relationship between monetary policy and bank reforms in Nigeria, and the relationship between bank policy changes and bank performance. The research was founded on theories of economic growth, monetary policy, and the financial sector. Return on Assets after Tax (ROA) is used as dependent variable in this study, while Monetary Policy Rate (MPR), Cash Reserve Ratio (CRR),Gross Domestic Product (GDP) and Interest Rate (INT) were used as dependant variables Monetary policy rates and cash reserve ratios have a negative impact on after-tax return on assets, whereas interest rates have a positive impact. The study recommended that, in the long run, relevant authorities in Nigeria's executive and legislative branches develop practical and feasible economic-friendly policies aimed at encouraging sustained and improved foreign investment inflows that can have a positive effect on the country's economy; the Central Bank's Monetary Policy Committee should also formulate and implement measures that would keep the interest rate and exchange rate at levels that would not have an adverse effect on the country's economy

This study aimed to crystallize a clear vision about the impact of dynamic capabilities in creating business value, and again through information technology that works to strengthen the relationship, and with the aim of achieving this, the study tried to provide a comprehensive intellectual framework for the most important issues addressed by the writers and researchers about the study variables, reinforced by an applied analytical framework For the opinions of (330) employees of Ur General Company. The study dealt with dynamic capabilities as an independent variable through five dimensions (sensing ability, learning ability, integration ability, coordination ability, reconfigurability), and information technology as an intermediate variable in four dimensions(hardware and equipment, software, databases, networks) while dealing with value creation as a dependent variable (and it is a final result without dimensions). The study adopted the questionnaire as a main tool for collecting data related to its variables, and the results showed the existence of a significant correlation and effect between dynamic capabilities in its various dimensions and value creation, dynamic capabilities and information technology, information technology and value creation. The study came out with a set of recommendations, foremost of which was the need to work to create a clear and common understanding among the employees of Ur State Company The subject of the research is about the strategic direction of their company by involving them in the process of formulating its strategies related to the development of its investment and exploratory activities and enabling them to make decisions that support the orientation of their institutions towards creative businesses.

Export is one type of trade with a long process. In meeting demand, exporters make every effort so that the needs of importers can be fulfilled. The length of the export process does not rule out the possibility of various forms of problems or risks that can hinder export activities, as experienced by PT. AST. As an Export Trading Company, PT. AST has problems in managing stock due to (1) the length of the supply chain, (2) wrong management method, (3) inexperience of human resources, (4) engine failure, and (5) the influence of the weather. Therefore, this study discusses to analyze the causes and effects that can lead to risks to elaborate on those five factors above in the business activities of PT. AST as the basis for core business evaluation. This study aims to: (1) identify the risks faced by PT. AST (2) then assesses the magnitude of the risk faced, and (3) determines the dominant risk that must be addressed immediately. The results of the analysis show : (1) five factors can affect stock management in the business of PT. AST include: (a) material, (b) method, (c) men, (d) machine and (e) mother nature. These factors has at least three risk impacts where minor problems drive the emergence. (2) Based on the assessment, the largest risk has a value of 432, and the smallest risk is worth 24. (3) The dominant risks determined are (a) unsuitable and defective products (432), (b) excess storage warehouse capacity (432), (c) stock fulfillment is done repeatedly (378), (d) the decrease in the quality of handicraft products (336), and (e) production and delivery delay in bulk (324).

The Iraqi economy has been suffering from the phenomenon of stagflation for many years as a result of wars and political and economic fluctuations that the country has witnessed. The Iraqi government is trying to take the necessary measures, and through the important and effective role of fiscal policy in regulating economic activity, to address the phenomenon of stagflation through its well-known tools.. The current study sought to explore the impact of fiscal policy in treatment the phenomenon of stagflation in the Iraqi economy during the period (2003-2020) and to show the effectiveness of its tools based on the main premise that fiscal policy plays an important role in addressing stagflation in Iraq, as data analysis was conducted Regarding the variables, standard analysis and its tools such as multiple linear regression were used after testing the stability of the time series through the program (Eviews.12) in estimating the effect of financial policy tools in treatment this phenomenon in Iraq The study found that there is no clear correlation between the variables of the study, and that the policy did not play an active role in addressing the recessionary inflation in the country due to several factors, and recommended the need to promote the optimal use of fiscal policy instruments and increase the effectiveness of performance in order to stimulate the economy and get rid of the stagnation affecting the economy in the country.

All-encompassing corporate governance structure in firms especially the existence of diligent and independent nominating/governance committee is key to the overall wellbeing of organisations. This study uses 76 sample firms and a holistic earnings management model to assess the effects of the nomination/governance committee's qualities (diligence and independence) on the management of earnings for listed non-financial enterprises on the Nigerian Exchange Group from 2012 to 2021. Using Stata 13.0 software for both descriptive statistics and simple regression methods, two study hypotheses were created and tested (OLS). The findings showed that measures of nomination/governance committee diligence exert positive significant influence on earnings management of listed firms on Nigerian Exchange Group while nomination/governance committee independence exerts negative significant influence on earnings management of listed firms on Nigerian Exchange Group. Also, the introduced control variables (sales growth and market capitalisation) have a negative relationship and significant effect earnings management of Some Selected Listed Corporations in Nigeria. Subsequently it was recommended upon this study that management of companies should not emphasis too much on the role of nomination/governance committee especially in the areas of diligence (frequency of meetings) but on the independence of nomination/governance committee in relation to earnings management and regulatory bodies should shift emphasis on how financial estimates prepared can be devoid of earnings management.

The current research documents the link between economic growth, electronic tax system and the trend of revenue components from education tax and value added tax. Based on the ex-post facto design, secondary data were therefore gathered and analysed given the study’s specified hypotheses and models. Statistical tools adopted include the descriptive statistics, co-integration test and the least square regression. Empirical evidence from our results indicates that the introduction and adoption of electronic system in the collection and payment of value added and tertiary education tax jointly impacts significantly on Nigeria’s GDP. Additionally, a long-run causal relationship was found to have existed between GDP, value added tax and tertiary education tax. With the result of the normalized co-integrating coefficient, our argument is that a 1% change in revenue generated from VAT will possibly trigger GDP upward by about 0.56%. Based on the above outcomes, we recommend amongst others that the decision of Nigeria’s regulatory agencies and relevant tax authorities on the deployment of the e-tax system should be sustained.

This study aims to prove the role of omni-channel integration quality and perceived value on satisfaction and loyalty to BPJS Health participants. The type of research used is a causal research study conducted to find the cause of one or more problems. This type of research is clause research and quantitative research. The data collection technique used in this research is a survey by giving statements through a questionnaire. In this study there is an independent variable, namely omni-channel integrated quality. There are three dependent variables in this study, namely perceived value, satisfaction and loyalty. This study uses a purposive sampling approach which is a sampling technique based on predetermined characteristics. The control characteristics set are respondents or BPJS Health participants (Participants, Wives, Children and the Insured); Having and using JKN offline services, websites and mobile applications in Jember in the past year; The city of origin of the BPJS Health participant's domicile according to the identity card. Respondents used in this study amounted to 160 people. The analysis in this study is SEM (Structural Equation Modeling) and then processed using SPSS software version 27 for windows and also AMOS version 24 for windows which is used for testing the Measurement Model and Structural Model. The results of this study indicate that omni-channel integrated quality has a significant positive effect on perceived value, omni-channel integrated quality has a significant positive effect on satisfaction.

Most adult citizens of Nigeria do not have access to financial services since they are unbanked. This has implication on the economy. Financial Inclusion Strategy was introduced to ensure the inclusion of these unbanked adults. The study therefore investigated the effect of financial inclusion on Nigeria economy, adopting OLS techniques in estimating the time series data having subjected the data to ADF unit root test. From the analysis, it was evident that number of ATM/100,000 adults contributes positively and significantly to the Nigeria economy. This means that ATM usage by banks as a means of payment drives growth in the short run. POS/100,000 adult is not significant, and does not contribute to the economy. This can be attributed to the fact that POS was recently introduced into the banking system as a means of payment and is yet to make any significant impact on RGDP. This is further affirmed from the analysis which showed that a 10 percent rise in the number of POS/100,000 adults does not increase RGDP by any percentage. It therefore means that POS impact is likely to be felt in the long run and not in the short run. It was therefore recommended among others that government at all level should create a public awareness on the need for individuals not only to be banked especially in the rural communities but to avail themselves with the opportunities of using the ATM and POS as a means of banking services as this will help drive growth.

The adoption and use of digital marketing channels (DMC), as well as their impact on the performance of small and medium-sized businesses in Delta State, were investigated in this study. The study uses the correlational and descriptive survey research design to achieve unbiased results. Data used for the analysis were extracted from 180 respondents consisting of small and medium-sized enterprise (SMEs) managers from Marketing departments, Operations departments, and Finance departments in Warri and Ughelli Environs filling out a self-structured questionnaire. Simple percentage, frequency count and mean statistics were used to examine the data collected from respondents on the research questions, while the Pearson Product Moment Correlation Coefficient was used to test the study's hypotheses. The study's findings revealed that SMEs use a variety of DMC for their marketing operations, which have a profound positive impact on SMEs' performance. However, the study established that the adoption of DMC by SMEs does not correlate with their performance. The study recommends that SMEDAN and other associated organizations should strengthen awareness programs on the adoption of digital marketing channels in order to educate SMEs owners and staff about these tools, particularly those that are still underutilized.

This study aims to assess the stability of technical efficiency (TE) scores of major tomato producers in Middle East North African (MENA) region through Jackknife technique. Idea behind this technique is to eliminate outliers that may affect efficiency frontier and scores of efficiency. Those major producers are Iran, Turkey, and Jordan. During the study period, a gap was formed between demand and supply of tomato. Widening this gap might lead to a problems of food unsecured. Being food unsecured might relate to being technically inefficient. This study finds that average pure technical efficiency (PTE) was (0.91, 0.98, and 0.89) per cent for Iran, Turkey, and Jordan, respectively. This means that those countries can save inputs by (0.9, 0.2, and 0.11) respectively and still getting the same level of output. Jackknife technique results have found that there is no extreme outliers effect for Iran. However, there is an outlier effect for Turkey and Iran. In other words, by eliminating outlier years from analysis, policy analysis based on TE scores can be more dependable and trustworthy. Stakeholders within these countries can utilize the output of this study to increase their productivity which will lead to food security.

This research is a quantitative study that explains the relationship between variables, namely job design, quality of work life and job satisfaction. The purpose of this study was to determine the effect of latent and mediating variables on the quality of work life on the effect of job design on job satisfaction. The sample used in this study is private universities in Surabaya with the sampling technique using the purposive sampling method. The data analysis technique in this study used the structural inquiry modeling method – partial least square (SEM-PLS) with the help of WarpPLS 6.0 software. The results showed that the sample that could be used in the study was 150 samples. The results of the outer model using the Confirmatory factor analysis method inform that all indicators are valid and reliable because they meet the criteria for convergent validity, discriminant validity and reliability validity that have been set. The results of the inner model show that all hypotheses are accepted, namely, Job design affects job satisfaction, job design affects the quality of work life, job design affects job satisfaction and work quality mediates the effect of job design on job satisfaction. These results can inform that a good quality of work life will have a significant impact on job satisfaction in addition to good job design. A good job is indeed one of the reasons workers feel job satisfaction because the better and clearer the job design will be time effective and accelerate work targets.

It has been observed that most adult citizens, globally, are not enjoying financial services. They are financially excluded, especially rural dwellers. Monetary authorities initiated financial inclusion, with the aim of including all adult population who are excluded from financial services into the financial system at an affordable cost to meet their basic needs. Studies have shown that it encourages household savings and affects growth positively. Central Bank of Nigeria initiated financial inclusion in 2012 and commenced implementation in 2014. Given the short period of its implementation, this study ascertained the effect on economic growth in Nigeria. The study used time series data ranging from 2004 to 2021. The study covered the pre-inclusion period, through its implementation period. Ordinary Least Square technique was adopted for data estimation. Preliminary and post-estimation tests were also conducted. Despite the short period of the implementation of financial inclusion strategy, the OLS result affirmed that it positively affects economic growth. It was concluded that financial inclusion is a growth driver. It was recommended that Central Bank of Nigeria, in collaboration with commercial banks and microfinance banks, continue to enforce inclusion exercise in all rural communities, ensuring that women, youths, farmers, traders in the informal sector, are captured by the financial system. Also, Central Bank Nigeria should set up financial inclusion compliance committee at the Local Government levels, with a State Monitoring unit to ensure compliance.

The implementation of duties and functions of the Medan City Communications and Informatics Office is expressed in the form of programs and activities which are carried out as a manifestation of the commitment to provide services to the community. The low performance ratio of specific indicator in the performance achievements of the 2011-2015 period is a problem expected not to be repeated in the performance achievements of the 2016-2021 period. This is related to the programs and activities of the Medan City Communications and Informatics Office, so the focus of this research is the programs and activities of the Medan City Communications and Informatics Office. While the sub-focuses are Dissemination of information through special events, Dissemination of information through VCD/DVD and Development of Communication, Information and Mass Media. The preparation of this dissertation applies a qualitative descriptive research methodology, and collects data through: interviews with several informants, observation, and documentation. Data processing is carried out by integrating and analyzing the data obtained from the primary and secondary sources, so that research conclusions and recommendations can be drawn. The results of the research show that the implementation of knowledge management in the dissemination of information through the special events has been carried out well such as the parade of decorative cars. However, its performance indicator ratio is 44%; the implementation of knowledge management in information dissemination through VCD/DVD indicates that the public was very enthusiastic about the VCD/DVD; the implementation of knowledge management to communication, information and mass media development.

This descriptive study determined the employee motivation program among Bank Employees through the use of the researchers-made questionnaire. Findings revealed that there was no significant difference in the extent of practice of bank employees regarding motivational programs in terms of professional advancement, institutional climate, non-monetary incentives, recreational motivational programs in terms of professional advancement, institutional climate, non-monetary incentives, recreational motivational programs and physical technical facilities. Therefore, it can be concluded that banks in Estancia have their motivational programs in terms of professional advancement, institutional climate, non-monetary incentives, recreational motivational programs and physical technical facilities but there was a significant difference in monetary incentives when classified as to age and monthly income.

Background: COVID-19 has become a severe global public health crisis. The government, public and private institutions face obstacles in handling the issue. So that in solving problems during this pandemic, it is essential to implement a Decision Support System (DSS) in proposing the decision-making to be aligned, efficient, and practical. It includes tracking, reporting, locking down management, and preparing strategies for dealing with covid-19. Objective: The purpose of this study is to review the role of decision support systems in decision-making during the COVID-19 pandemic. Methods: The method is a literature review. It evaluates several previous research related to the role of DSS in handling Covid-19. Scientific articles are compiled to obtain reliable data. The primary data are in the form of national and international journals. It was obtained through electronic-based searches with sources indexed by SINTA, such as Google Scholar and Elsevier. The keywords "role, application, DSS, policy, handling, covid-19" in Indonesian or English are searched through the engine. Journals or articles will then be re-filtered by shorting the results, methods, and text. The papers were collected and analyzed in the period May-June 2022. Result: The benefits in effectiveness were widely felt at the time when DSS was applied. The percentage value is 28%. The percentage in accuracy and efficiency is 25%. DSS also provides a short time to analyze the data to support the decision-making. The percentage value is 22%. Furthermore, a decision support system in an institution can reduce the workload. Conclusion: The decision support system can benefits companies or health facilities during the pandemic. The review results that various DSS methods developed in different parts of the world positively affect the decision-making process in handling COVID-19. Based on this review, the DSS used in decision-making varies widely, ranging from the DSS method used to assist management decisions such as lock down management, information systems for determining vaccine types, vaccine administration priorities, and monitoring the distribution of humanitarian aid. While in the health care sector, DSS plays a role in patient risk assessment, identifying patients with comorbidities, helping to measure vital signs, and supporting laboratory examinations in treating COVID-19.

Background: The development of information technology brings significant changes in the business world. There are various kinds of information systems using emerging information technology such as Decision Support Systems (DSS). Information technology appears as a result of increasingly widespread globalization in organizational life, increasingly fierce business competition, shorter life cycles of goods and services offered, as well as increasing demands for tastes. Implementation of management information systems is very much needed by organizations and companies in the current era. This study aims to review the role of the Decision Support System (DSS) as a decision-making tool in the field of network marketing. Method: This research is a literature review research on the role of the decision support system as a decision-making tool in the field of network marketing. This research was conducted by collecting articles through searching synta-accredited/indexed databases, such as Science direct, Google Scholar, Elsevier and others with a range of the last 10years published then conclusions are drawn and discussion is carried out. Findings: The decision support system can be used for adding alternative commodities and types of preference variations, priority intensity of outstanding business partners, planning and implementing marketing information systems, evaluating competitive projects, decision making effectiveness, sales predictions, global market competition, and others. Conclusion: The results of the journal review found that DSS has a positive role, namely helping decision making faced by several companies and the most widely used to make DSS is the hybrid method by as much as 50%. Some research results that have been reviewed that the implementation of DSS in network marketing provides benefits in planning and implementing management information systems, determining business partners and hiring criteria with AHP tools, setting priority criteria in identifying and dealing with problems, determining and selecting business ideas according to company criteria and various other benefits.

This study aims to determine and analyze the influence of personality and career development on performance through job satisfaction of hotel employees in Jember. This research is an explanatory research using a questionnaire as a data collection method. The population in this study were hotel employees in Jember totaling 436 people, the research sample obtained using probability random sampling technique amounted to 209 people. The data analysis method used in this research is path analysis. The results showed that personality had an effect on performance, career development had a significant effect on performance, personality had a significant effect on job satisfaction, career development had an effect on job satisfaction, job satisfaction had an effect on performance.

In recent days work and life is the important aspect for women employees to manage, as women employees have to balance their status between personal and professional lives. It evident that imbalance between work and life can create a negative impact on an employee's personal life which leads to job dissatisfaction thereby damaging the organization's productivity and reputation and eventually leads to turnover intention. This study, therefore, aims to critically investigate the predictor of work-life balance and turnover intention among female employees in Nigeria, the researcher achieved the aim by examining the relationship between commuting time and Work-life balance among the female employees, examined the impact of workload on Work-Life Balance among the female employees, examined the significant impact of family support on Work-life Balance among female employees in Nigeria. The study employed a descriptive survey design while purposive sampling technique was used to select one hundred and fifty five female employees in the sample area. Simple percentage, mean, frequency, and regression was used to analyze data. Findings from this study suggest employers and human resource personnel to design intervention programmes that can help increase their employees’ level of job satisfaction, increase or maintain high job autonomy, and good social support that would monitor job demands and detects early warning signs of occupational stress to avert turnover intention among female employees.

PT PINDO (Persero) is one of the oldest courier service companies in Indonesia. Its products and services are still quite widely used by consumers. In its journey, PT PINDO (Persero) has faced quite a challenge along with the growth of competitors in the courier service industry. To be able to maintain the market, it strives to always improve services. One of the service improvements in this case is the postal processing business process starting from the Mail Processing Center (MPC) unit which has the position and role as a technical implementing work unit that has the functions of planning, organizing, implementing, controlling, processing, distribution, transportation and delivery of postal items effectively and efficiently in their working areas. The DMAIC concept is the basis of the approach used in the Six Sigma method approach. There are 5 basic stages or steps in implementing the Six Sigma strategy, namely Define – Measure – Analyze – Improve – Control (DMAIC) It can be concluded that the factors causing problems that often occur at MPC Bandung are damaged/wet goods with the frequency of occurrences that often occurs reaching 2,981 with a percentage of 41% of total defects, for problems of missing receipts as many as 2,851 with a percentage of 39% of total defects, and for barcode scanning problems, as many as 1,462 with a percentage of 20% of the total defect. From the results of data processing, it shows that based on the Six Sigma value table, PT PINDO is at level 2.64 or it can be said at level 2σ with an average DPMO value of 127,433,421 for every one million shipments. From the results of the DPMO value and the Sigma value, it can be seen that there are 4 types of factors that affect defects, namely: Man, Machine, Method and Environment.

This study aims to determine the financial performance of PT BSI Syariah between before and during the covid-19 pandemic.This research method uses a quantitative approach with a descriptive approach that is describing or describing events that are currently happening. The financial performance indicators used in this study are Capital Adequacy Ratio (CAR), Net Performing Finance (NPF), Financing to Debt Ratio (FDR), Operating Expenses for Operating Income (BOPO), and Return on Assets (ROA). This study uses secondary data in the form of financial statements of PT BSI Syariah Tbk, namely BRI Syariah, BNI Syariah and Bank Syariah Mandiri. The results of this study indicate that the CAR, NPF, FDR, BOPO, and ROA values ​​of PT BSI Syariah experienced differences between before and during the covid-19 pandemic.

Credit Unions (Savings and Loans Cooperatives) are a phenomenon of the people's economic movement practised in West Kalimantan. For more than three decades, credit unions have been able to educate and raise public awareness to build their collective economy. Thus, the best practice of economic democratization can be said to exist there. This study aimed to determine the impact of transformational leadership on employee performance with organizational culture, employee engagement, and quality of work life as mediating variables at the credit unions in West Kalimantan. This research employed a descriptive quantitative method with a causal approach. Data collection was administered using a questionnaire involving 376 respondents selected through the purposive sampling technique. In addition, researchers used Structural Equation Modeling (SEM) utilizing the AMOS 24 software. The present study results revealed that transformational leadership had a positive and significant impact on employee performance, organizational culture, employee engagement, and quality of work life. Furthermore, the organizational culture, employee engagement, and quality of work life had a positive and significant impact on employee performance. Accordingly, the organizational culture, employee engagement, and quality of work life played a significant mediating role between transformational leadership and employee performance.

Trend of margarine consumption in Indonesia rose from 2012 to 2017. This showed that market of margarine has the potential growth that can be grabbed by PT Asianagro Agungjaya (AAJ). AAJ who is operated in edible oil manufacturing industry produce Vitas sachet margarine which has low sales revenue. The main objective of this study is to assess factors affecting customer preference through marketing mix and formulating marketing strategy for Vitas sachet margarine to increase sales revenue. In order to meet customer needs, company has to understand customer preference which is done through exploratory marketing research. The collection of primary data will be the combination of quantitative and qualitative method. Quantitative method is done by distributing online survey. The sampling method in this paper is non-probability sampling method (convenience sampling technique). The sample size of the survey is determined based on population proportions by using Slovin formula. Qualitative method is through in-depth interview with some respondents and internal management as well as netnography. Then, strategy formulation is conducted through TOWS matrix, marketing mix framework, and Customer Based Brand Equity (CBBE). Based on the brand evaluation of Vitas, it showed that only 25% of respondents know Vitas sachet margarine and only 49% of them purchase Vitas. Moreover, the current condition of Vitas sachet brand is in the first stage of brand pyramid in CBBE. It is found that marketing mix of Vitas sachet margarine need to be improved. CBBE’s initiatives are focused on the redefining the STP and improving marketing mix.

Monetary policy occupies a prominent role in achieving monetary stability by adjusting the growth rates of the number of available means of payment in line with changes in the size of the gross domestic product in the country and expressed by the monetary stability coefficient agreed upon by the International Monetary Fund, a term that hides the fact that there is a rate of change in the volume of commodity or real production which expresses the levels of aggregate supply in the economy, which corresponds to the quantities of cash in circulation, which represent a net purchasing power and stimulate aggregate demand, which completes the picture of the existence of the market mechanism, expressed by the monetary or economic stability coefficient, more precisely, the researcher has come to assess the relationship between monetary policy represented by the broad monetary supply and monetary stability transactions in Iraq using modern standard tools in estimation. These tools reveal the existence of a relationship and accompanying integration and balance in the long term between monetary policy and monetary stability transactions. The researcher will also address in the folds of the search for these relationship levels.

This paper examined the impacts of entrepreneurship education on sustainable security in Nigeria. Using secondary data from the Global Competitiveness Report from 2007 to 2020, the study analyzed the relationship between entrepreneurship education and sustainable security and the extent to which the problems associated with entrepreneurship education influence Nigerian security. Multivariate analysis of covariance (MANCOVA) was adopted to test the hypotheses formulated for the study with the aid of a statistical package for social sciences (SPSS).The findings indicate that Inadequate entrepreneurship education does not significantly impact sustainable security while poor technological absorption, inadequate infrastructure, and unstable tax rate do. The study established that technological absorption and stable tax rate improvement will result in a significant increase in security, holding other variables constant. The results also indicate that inadequate entrepreneurship Education, unstable tax rate, and inadequate infrastructure negatively influence the skills for establishing a successful entrepreneurial venture. Furthermore, poor technological absorption and the unstable tax rate significantly positively influence sustainable security. This implies that when Poor technological absorption and unstable tax rate increases, insecurity will also witness a significant increase. The paper recommended that the government should, as a matter of urgency, identify these forces that militate against technological-based entrepreneurship education by integrating all stakeholders in the pursuant of entrepreneurship education-related policies to ensure that insecurity problems are completely surmounted.

India is a developing economy and is heading towards digitization at much faster pace. India is a majorly cash-driven economy where individuals prefer to carry cash rather than cards however India is driving towards “Paperless & Cashless Economy”. Many people are using plastic money in the form of Debit Card, Credit Cards and other cards. Today Digital transactions are acquiring most of the transactions. Internet, smartphones & web have become a necessity. Because of affordable smartphones & internet connectivity, have accelerated the acceptance of Digital Payments among the consumers. There were multiple payment modes like core banking services, net banking, mobile banking, but people find it confusing sometimes and wish to have much easier platform, so this was overcome by digital wallets. The study is about understanding Indian Consumers views towards digital payments & the factors that motivated people to move towards Digital Payments. After the demonetization process, usage of mobile & internet is increased resulting in massive growth in digital payments. Amid the COVID-19 pandemic, the Digitisation demonstrated to be the ideal arrangement. During the lockdown period, as it were those sectors seem to survive, which had already took a step towards Digitization.

This study examined the effect of corporate governance on firms’ performance from 2009 through 2019. The study adopted quantitative research design and specified a linear relationship between corporate governance and firms’ performance. Corporate governance was measured by board size, board composition and audit committee size of the three sampled firms in the insurance sector. Cross-sectional data were sourced from the sampled firms’ annual published financial statements and SEC’s Statistical Bulletin for the period covered by this study. Analysis of data was done by panel regression which assumed fixed effect and correlated with the explanatory variables. The result of the data analysis revealed that board size and audit committee had positive and significant effect on firms’ performance while board composition had positive but insignificant effect on firms’ performance; hence, it was concluded that corporate governance is strong determinant of firms’ performance in Nigeria. Based on this conclusion, it was recommended that board size and audit committee compliance should be emphasized in the subsequent review of the corporate governance code in Nigeria and its implementation enforced across the board of Nigerian corporate landscape.

This descriptive study determined the financial access challenges among the 120 purposively chosen micro-entrepreneurs in Estancia, Iloilo through the use of the researchers-made questionnaires/checklists. Findings revealed that when taken as a whole and when classified as to age, income and among the female, unwillingness of people to act as guarantors/co-makers was a "challenge". Among the male strict collateral requirements, no collateral, high cost of repayment, short term of repayment, high credit processing fees, high interest rates and unwillingness of people to act as a guarantors/co-makers were "slightly a challenge". For formal banks, unwillingness of people to act as guarantors/co-makers and strict collateral requirements were "challenge". There were no significant differences on the financial access challenges among micro-entrepreneurs when classified as to age and sex in No collateral, High cost of repayment, Short term of repayment, High credit processing fees, High interest rates and Lack of understanding of the financial institutions/banks loan procedure; as to average monthly income in Strict collateral requirements, High cost of repayment, Short term of repayment, High credit processing fees, High interest rates, Lack of information/knowledge in terms of interest paid on loan, Lack of understanding of the services that financial institutions/banks offer, lack of understanding of the financial institutions/banks loan procedure, and Unwillingness of people to act as guarantors/co-makers; as to type of financial access in High cost of repayment and Short term of repayment.

This study aims to determine how the effect of accounting profit and cash flow on stock returns in food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses secondary data obtained through the company's financial statements. The sample selection method in this study used purposive sampling, the sample in this study was 13 companies. Data analysis used descriptive statistical tests, classical assumption tests, and hypothesis tests using multiple linear regression methods. The results of multiple linear regression analysis showed that partially showed that the cash flow variable had a significant effect on stock returns. While the accounting profit variable has no significant effect on stock returns.