The study investigates relationship between corporate social responsibility CSR and organizational performance, a case of deposit money banks in Nigeria. The study precisely focuses on the non financial performance of the bank which is proxy with customer retention ratio. Eight banks are included in the survey and all the data are sourced from the annual reports of the banks. Descriptive and Panel data analysis are applied.  The results reveal that the impact of CSR on non-financial performance is not significant. The study recommends that Nigerian banks should harmonize commitment to corporate social responsibility spending with non-financial performance so as to reduce the intrinsic negative effect of allocating funds that could be used for sustaining growth and expansion of business to areas of social responsibility.

The purpose of this research is to develop a comprehensive partnership strategy integration model that includes corporate partnerships with external parties as well as partnerships within the company, which is based on one of Bali's local wisdom values, namely "Tat Twam Asi" values which is associated with competitive advantage and business performance. The approach used in the analysis and synthesis of the literature on the concept of partnership strategy, the concept of local wisdom values "Tat Tvam Asi", competitive advantage, and business performance. The research was conducted on SMEs in the handicraft sector in Bali to clarify the implementation of a partnership strategy based on local wisdom values.  The result of the research is the development of a conceptual model of an external and internal partnership strategy based on the values of "Tat Twam Asi" to achieve competitive advantage and improve business performance. The limitation of this article lies in only a conceptual model development based on previous empirical studies. The implication of this research is that it can help the next researcher to test the validity of the resulting model.

The globalization of the world economy has had the effect and at the same time triggered the emergence and functioning of new economic and political bodies, as well as the development of new concepts such as the emerging economy / market. Emerging markets are currently a global economic and political power, with year-on-year indicators of economic performance and adjustment of accounting standards to the international financial reporting framework. It is important to follow the development of emerging economies, as well as to analyze the main directions of development. Currently, according to the MSCI index, there are about 25 emerging economies, the most representative being the BRICS economies (Brazil, Russia, India, China and South Africa). The purpose of the research is to analyze the concept of emerging economy / market as well as the economic and political evolution of the BRICS group.

The main purpose of the study was to establish effects of public financial management practices on performance of Kisumu County Government. The specific objectives of the study were to establish the effect of auditing, Information technology, regulatory practices and public involvement in decision making on performance of Kisumu County Government. The study was guided by System Theory. The researchers employed a survey research design. The target population for the study was composed of ICT officers, Accountants, Finance officers, Auditors, County Secretary and Ward Administrators from Kisumu County Government. And a total of 70 respondents were targeted from Kisumu county. Data collected from the field was imported into a computer programmed statistical package for social sciences (SPSS) for analysis. Both descriptive and inferential statistics was used to analyze the data. The findings were presented in form of tables. The study found that all constructs of the study had a significant effect on performance of Kisumu County Government. The most influential construct was auditing practices, Information Technology, Public involvement and lastly regulatory practices in that order. The study concluded that assurance provided by auditing, Identification of risks and control of weaknesses, reports and opinion provided by auditor general enhances county government performance. Public hearings and meetings collect views regarding budgeting process thereby enhancing performance. The study recommends that the county governments should consider adopting and implementing sound financial management practices as envisaged in relevant legislative framework and particularly Public Financial Management Act and auditing to be done on a regular basis.

This study aims to examine the influence of human resources competency, internal control system and accounting information system either simultaneously or partially or separately on regional asset management in the West Aceh District’s government Working Unit (SKPK).The unit of analysis includes all agencies as much as 29 agencies. Each of which consists of 3 persons who will be the respondens, namely Head of Working Unit, Finance Administration Officer, and Activity Technical Officer. The data in this study using primary sources that is the results of questionnaires obtained from respondents. While the technique of collecting research data is done by the spreading of questionnaire. The analysis method used is Multiple Linear Regression Analysis.The results showed that the competency of human resources, internal control system and accounting information system have an influence on the regional asset management in the agencies of the region either simultaneously or partially tested.

In this 21st century, decisions and strategies are driven by data. Data is so powerful it can predict and forecast thereby resulting in a company’s success and failure. Business Analytics (BA) provides in-depth insights for a firm in developing its new products or improving the existing ones. Data analytics in business terms is the qualitative and quantitative techniques and processes used to enhance productivity and business gain of an organization. The contribution of Business Focused Data Analytics in entrepreneurship is unparalleled and is still at an evolving stage. Well, no difference is in the “Education Sector”. The Indian government is keen on encouraging start-ups, MSME’s and similar to promote education over a digital platform. This is the place where companies that provide “e-Learning” in the means of Online Learning Programmes to whosoever are willing to study come into play. It is still debatable whether online education will take over the traditional physical form but it sure has been put to everyone’s reach.

This study aims at financial distress in Islamic Commercial Banks with the Altman model (Z-Score), predicting financial distress in Islamic Commercial Banks in Indonesia with the Zmijewski model (X-Score) and analyzing the comparison to predict financial distress in the Islamic banking sector in Indonesia using the Z-Score and X-Score models. The data used in this analysis are Islamic bank companies in 2018. The data were analyzed using the Z-Score and X-Score models. Based on data analysis using the Altman Z-Score analysis model, it is known that the number of Islamic banks in the gray zone is 2 or 16.67%, while in the distress zone, there are ten banks or 83.33%. The results of the X-Score analysis by Zmijewski's model showed that three companies did not experience distress or as much as 25.0%, and the remaining nine companies experienced distress or as much as 75.0%. The comparative analysis result shows that five banks have different analysis results or 41.67%, while 58.33% have the same analysis results. This difference is significant, so it can be said that the results of the bankruptcy analysis based on Altman's Z-Score and Zmijweski's X-Score differ significantly.

This study aims to determine transformational leadership and organizational culture on employee performance with motivation as an intervening variable. This research was conducted at the planning bureau at the secretariat of the SME cooperative ministry. The sample-set was 73 respondents with sampling using the purposive sampling method. Measurement in the questionnaire used a Likert scale, the data analysis method used was path analysis, and to test the effect of mediation, the researcher used the Sobel test. The hypothesis testing results show that (1) transformational leadership and organizational culture have a positive and significant effect on the motivation of employees of the secretariat unit of the cooperative and SME ministries. (2) transformational leadership and organizational culture have a positive and significant effect on employees' performance of the secretariat unit of the Ministry of Cooperatives and SMEs. (3) work motivation variable affects employee performance, which means that the higher the work motivation level can improve employee performance. (4) transformational leadership also affects employee performance through motivation at the secretariat unit of the cooperative and SME ministries. (5) organizational culture affects employee performance through motivation at the secretariat unit of the cooperative ministry and SMEs. The motivation variable in this study proves as a variable that can mediate transformational leadership and organizational culture in influencing employee performance, so the result is transformational leadership, organizational culture, and employee performance through motivation have a significant effect on performance in the secretariat unit of the cooperative and SME ministries.

Enterprise performance of any business can be evaluated through the concept of financial risk analysis. Financial risks, financial risk management and enterprise performance are very pertinent indicators of business growth and survival and their ability to handle trade-offs between the three. The three indicators are a primary source of concern for financial managers as they steady the business in the volatile environment. Financial risk Management studies have extensively been done on effects of risk management on performance of financial institutions, yet no conclusive study has been done on effects of Financial Risk Management on performance of water service providers in Kenya. Hence, the main purpose of this study was to determine the effect of financial risk management on enterprise performance of Water Companies in Kenya. The study focused on establishing the effect of liquidity risk management on enterprise performance of Water Company. The research methodology used was descriptive survey design and self-administered questionnaires as the data collection instrument. Secondary data was also collected from financial statements of all 24 Water Companies and multiple regression analysis was used in the data analysis. The target population was derived from the 24 Water Companies licensed by Tana Water Services Board and a census was conducted on all the 104 technical, commercial and financial employees. Statistical Package for Social Science (SPSS) was used to analyze data and present the findings of the study. The analysis established that liquidity risk management had a positive and significant relationship with the enterprise performance of water service providers within Tana Water Services Board. Thus liquidity risk management influenced the enterprise performance of Water Companies in Kenya. The study recommends the maintenance of right liquidity ratios to forestall any losses that may arise due to inability to finance day to day operations.

Performance appraisal is seen as a useful tool for articulating clear organizational objectives and its evolved management styles placing emphasis on outcomes rather than processes. The Appraisal System is premised on the principle of work planning, setting of agreed targets, feedback and reporting. This study examined the influence of performance appraisal on service delivery in Public Technical & Vocational Educational Training Colleges in Kenya. The study was guided by Goal theory, Attribution Theory and Maslow’s Theory of Needs. The target population was 380 participants with a sample size of 191 determined from Krejcie and Morgan table. Stratified random sampling was adopted to select participants. Cross-sectional survey design was used. The collected data was classified, summarized, coded, sorted and SPSS software used for analysis. The study used mean, standard deviation, frequencies and frequency percentages, in analysis for descriptive statistics, while regression analysis was used for inferential statistics. The results showed that regression coefficients for the performance appraisal was (β=.684; p=0.040. This point to the fact that performance appraisal would significantly contribute in improving service delivery of TVETs. The study recommends that sufficient stakeholder involvement should be prioritized in setting performance targets as a basis for appraisal for best service delivery.

Inventories are essential assets of a company's production process. In order to prevent losses resulting from stock deficits and surpluses, control of such inventories is useful. The aim of this paper is to analyse the effect on financial performance of inventory management measured in terms of inventory conversion time and inventory turnover measured in terms of return on assets, cash flow from operations and market value added of listed manufacturing companies in Sri Lanka. A conceptual framework is designed to represent direct and indirect relationships among these constructs. This study adopted a quantitative research approach. Secondary data was collected for a period from 2014 to 2018 using published annual reports of Listed manufacturing Companies in the Colombo Stock Exchange, Sri Lanka. The sample size included 29 manufacturing companies and the sample was selected through the judgmental sampling technique. Results of this study show that inventory conversion period has a significant negative relationship on return on assets, cash flow from operations and market value added of a firm. Thus, lower the time taken to convert inventories to sales, higher the financial performance vice versa. However, the results indicate that inventory turnover is insignificantly related to financial performance of manufacturing companies in Sri Lanka. It is expected that the model further improves the knowledge on understanding the importance of inventory management on financial performance of a company. It could be valuable to the managers of a company to identify their role in managing inventories.

Consumers use information technology at home to e-shopping, which has become very popular. This research will use The Uses and Gratifications Theory as a theoretical basis for exploring consumer e-purchase behavior. This study uses the AMOS soft to analysis the received questionnaires data. The path analysis results had shown support for this research all hypotheses. The indicating that influence the consumers’ e-purchase behavior, the entertainment higher than convenient and e-information factors.

This study examines the effects of macroeconomic indices on non-performing loans in Commercial banks in Nigeria using time series data during 1992-2019. Analysis was done using OLS, Johansen Co-integration Test and Vector Error Correction Model. Non-performing loan is the dependent variable while inflation, real exchange rate, lending rate and real gross domestic product (RGDP) growth are the explanatory variables. Our long run analyses show that lending rate and inflation have positive relationship with the dependent variable (NPL) while the RGDP shows significant negative relationship with NPL. Meanwhile, all other variables have non-significant positive relationship with non-performing loans in Commercial Banks in Nigeria at the short run. The study recommends that the monetary authorities should be more flexible and deliberate in setting business friendly Monetary Policy Rate (MPR) which invariably regulates the lending rate, this is because lending rate is a core part of bank’s cost profile and efficiency is critical to their performances. Stabilizing lending rate is achievable when investors buoy up savings (cheap funds) to dilute cost of fund and borrowing for investment purposes.

The small and medium enterprises have a significant role to play in the economic development of the country and they also provide employment opportunities. The demographic attributes and the risk taking propensity of the managers could influence these small and medium enterprises. This study was aimed at assessing whether relationship exist between the demographic characteristics and risk taking propensity of the managers in the SMEs in Kurunegala in Sri Lanka. The attributes considered for the study were gender, age, level of education and experience in business and served as independent variables for examining the possible relationship with risk taking propensity.  The results indicated that no relationship was found between the demographic characteristics and the risk taking propensity. The Risk taking propensity was categorized into high, medium and low level risk takers.  59% respondents were medium level risk takers.

This study aims to analyze the social effects of using Arabic terms on the practices of Islamic financial institutions in Indonesia. By using a socio-linguistic approach, the study finds that the uses of Arabic words have no social effect on the customers' selection of products and services offered by Islamic financial institutions. Customers transact with Islamic financial institutions are due mainly to the nature of their products and services, which are in harmony with Islamic tenets. The use or non-use of Arabic labeled in products and services of the Islamic financial institutions do not affect customers' decision to transact with Islamic financial institutions. These findings suggest that to attract more customers, the Islamic financial institutions should ensure the shari'ah compliance of their operation rather than labeling their products and services with Arabic terms and jargons.

This study investigates the role of Islamic banks in the Indonesian economy over the period from 2009 to 2019. Based on the error correction model, the study documented that Islamic banking institutions have significantly contributed towards the promotion of the Indonesian economy in the long-run, but their contribution in the short-run is found to be insignificant. The study suggests that to promote national economic growth further; the government should design supportive policies to encourage Islamic banks to provide more investment financing distribution to the real sector. Islamic banks are expected to cooperate with the monetary authorities to improve their performances so that they can compete with conventional banks and consequently drive the entire sector of the econom.

The aim of this case report is to underline the possible etiological link between paroxysmal supraventricular tachycardia and hypothyroidism, although supraventricular arrhythmias are ordinary features of hyperthyroidism. We present a case of a young patient with first time episodes of PSVT, symptomatic, the possible triggers of arrhythmia were investigated with ECG findings also suggestive of PSVT whose autoimmune hypothyroidism was diagnosed by high TSH and positive Anti TPO antibodies and thyroxin replacement therapy lead to remission of arrhythmia. Structural heart disease and systemic vasculitis were investigated and excluded.  Thyroxin replacement therapy was started first with dosages of 25 μg/day then titrated to 50 μg/day. Clinical signs improved substantially and no other episode of PSVT was noted. The classical findings of PSVT are prolonged conduction, low voltage, sinus bradycardia and different atrio-ventricular or bundle branch blocks, however, our case suggests that PSVT can also be part of the cardio-vascular anomalies during hypothyroidism. The possible mechanisms involved in the occurrence of tachyarrhythmia in hypothyroidism could be alteration of myocyte-specific gene expression, interstitial edema, myofibril swelling with loss of striation, increased arterial stiffness, endothelial dysfunction, premature atherosclerosis, disturbances of the sympathetic-vagal tone with a relative increase in sympathetic tone and autoimmunity.

In the last few decades, the tourism sector has been viewed as one of the leading industry, contributing to promoting economic growth globally. Tourism activities create demands either for consumption or investment, which in return, improve production and services and consequently, economic growth. This study empirically explores and analyses the impact of the tourism sector on the economic growth of the Banda Aceh City, Indonesia over the period from 1998 to 2017. Using the multiple regression analysis, this study specifically examines the influences of the number of foreign and domestic tourists, the number of tourism objects, and hotels' occupancy rate on economic growth. The study documented that all investigated variables positively and significantly contributed to regional economic growth. These findings suggest that to attract more tourists internationally and domestically, the availability of tourism objects and hotels should be made attractive, accessible, and comfortable. This, in turns, enhances the contribution of the tourism sector to economic growth.

This study aims to examine the effect of the reputation of the public accounting firm, audit opinion, institutional ownership, and timeliness of financial statement submission on the firm's value. The four exogenous variables will be tested for their effect on one endogenous variable, which is firm value. This study is a census study, which includes all manufacturing companies that have met the population criteria into observation. The observation period of research data from 2015-2017 amounted to 282 observations. The analytical method used is path analysis. The results of this study found that the reputation of the public accounting firm, audit opinion, and institutional ownership had a positive effect on firm value. These three variables also influence partially mediation through the timely submission of financial statements to the value of the company.

This study aims to investigate the impact of managerial ownership, institutional ownership and audit committee towards the firm value with corporate social responsibility disclosure as a moderation of listing manufacturing company in Indonesia Stock Exchange (IDX) in 2011-2015. This study is categorized as a hypothesis testing research. The sample was chosen by using purposive sampling. There were 29 firms that fit the criteria as the sample; So, the observation data were 145.  The data was analysed by using multiple regression linear analysis and Moderated Regression Analysis (MRA). The finding showed that  managerial ownership, institutional ownership, audit committee and corporate social responsibility disclosure had significant impact to the firm value. The result of each variable such as managerial ownership, audit committtee and corporate social responsibility disclosure had positive impact towards the firm value; However, the institutional ownership had no significant impact on the firm value. The result of moderation testing from each variable indicated that corporate social responsibility disclosure had no influence on managerial ownership towards the firm value; While the influence of institutional ownership and audit committee towards the firm value of manufacturing company in Indonesia Stock Exchange (IDX) in 2011-2015 made it possible for the corporate social responsiblity disclosure used as moderation variable.

In order to deeply understand the effect of virtual learning on students’ problem-solving ability, the study selected three students to be the interviewees to understand the perspectives of the students that come from different levels. The results indicated that the students all presented very favorable comments on the different learning instrument.

The purpose of this study is to determine the simutaneous and partiall effect of  region's original revenue, revenue-sharing and allocation funds on capital expenditure with the special autonomy fund as a moderating variable in districts / cities in Aceh Province . Analysis of the data in this study employs multiple linear regression with SPSS  program 22 as a software tool. The results of the study show that local own-source revenue, revenue-sharing and allocation funds have simultenoes effect on capital expenditure; regional own-source revenue has a negative effect on capital expenditure; revenue-sharing affects capital expenditure, general allocation fund affects capital expenditure, special autonomy fund has a positive affect on capital expenditure; special autonomy fund moderates the effect of regional original income on capital expenditure; special autonomy fund moderates the effect of profit sharing funds on capital expenditure and finally the special autonomy fund modifies the constellation of effects of general allocation funds on capital expenditure.

Despite the lack of resources, entrepreneurial firms are able to expand internationally from an early stage of establishment. This study aims to explore and identify the drives of expansion for international entrepreneurial firms. This study employed a multi-case analysis approach through in-depth interviews to identify the drivers of international expansion of such firms. Based on our findings we propose a model to enrich the current understanding on the factors that drive young entrepreneurial firms’ expansion to international markets.

Nowadays, the philosophy of organizational management with the client at the center of managerial policies and operations, has been mastered not only by profitable organizations but also non-profit ones. Central and local government bodies, mainly in developed countries, have successfully applied, consumer-oriented management philosophy. Quality management is one of the disciplines, equipped with all the theoretical and practical arsenal for the successful implementation of this orientation. It is being used as a productive and innovative tool, to achieve the objectives of profit and non-profit organizations. Providing quality services by local units means increasing the satisfaction of service beneficiaries (individual or organization), creating trust through transparent processes, accountability and democratic dialogue. The aim of this study is to assess the level of implementation of "soft" elements of Total Quality Management [TQM] according to the perception of employees in local units in the city of Tirana and its impact on performance.