Artificial intelligence (AI) and Machine Learning (ML) are the most advanced technologies, which is being rapidly developed around the globe. This has already brought massive transformation in human life and the many business acumen and auditing is not an exception. Many of the large auditing firm already started experimenting the application of various AI and ML in to auditing practices. In this study researchers are trying to understand how AI and ML enabled auditing enhances a better Professional skepticism and Judgement of auditors and also what are the factors influence and challenges for application of AI and ML in internal auditing. Data has been collected from internal auditors of different business sectors in Oman and the result shows that AI and ML enabled auditing practices can enhance the Professional Skepticism and Professional Judgement of auditors. Attitude of top management towards adoption of new technologies has been identified by the internal auditors as most important factor influencing application of AI and ML in auditing practices and validation of data is major challenge according to the internal auditors.

Risk management practices are one of the most important and challenging issues in performance of Dairy Societies in Kenya. Making sure Dairy Cooperative Societies develop, manage and implement a risk management system is essential in streamlining the societies operations and minimizing unnecessary financial leakages due to the effects of various risks. Lack of a homegrown and internally developed risk management system that suits the operations of the societies hampers the financial performance of Dairy Cooperative Societies. The study was restricted to investigating the effect of risk management practices on the performance of Dairy Cooperative Societies in Meru County, Kenya. The specific objective of the study was to establish the effect of risk management practices on the financial performance of Dairy Cooperative Societies. The study resorted to a census of all the 72 Secretary Managers of the Dairy Cooperative Societies in Meru County, whereas data was collected using a questionnaire. The descriptive research design was adopted for this study. The response rate was 88.88 per cent, while the coefficient of determination indicated that the independent variable contributed to 67.9 per cent of the variability in financial performance of Dairy Cooperative Societies as explained by R².  After running the regression model it was established that the p-value and regression coefficients generated was as (β = 0.521 p =0.042). This indicated that risk management practices had a positive and significant effect on financial performance of Dairy Cooperative Societies in Meru County, Kenya. 

This study analyzed empirically the impact of Value Added Tax (VAT) on economic growth in Nigeria from 1994-2018.Data was collected from Central Bank of Nigeria (CBN) statistical bulletin. Unit root test using Augmented Dickey Fuller method of analysis was employed to analyse the data. The empirical result shows that the value of VAT had a positive significant impact on economic growth (GDP) in Nigeria. The findings also revealed that value added tax had a positive and significant impact on total revenue in Nigeria; and by extension on the economic growth and development of the country. Total revenue growth over the period also had a significant impact on economic growth as proxied by Gross Domestic Product. Hence it’s concluded therefore that value added tax (VAT) as a subset of the entire tax system in Nigeria has significant impact on the economic growth of Nigeria since its inception in 1994.It has greatly contributed to the total revenue of this nation by reducing tax evasion by many people.

This research was conducted to answer the question "Can the accuracy of the Financial Statements be trusted?" Accounting fraud in financial reporting raises great doubts and losses for investors, creditors and other stakeholders. As a result, users get wrong information on the condition of the entity due to efforts to hide relevant and accurate information, which results in users taking wrong analysis and decisions. The purpose of this study is to determine the effect of creative accounting, corporate governance and impression management on internal control systems and accounting fraud in financial reporting. Where the internal control system variable becomes an intervening variable that connects creative accounting, corporate governance and impression management on accounting fraud in financial reporting. The samples taken in this study were staff, employees and employees of the accounting, and finance department in a public entity. This study uses Structural Equation Modeling (SEM) with SmartPLS 3.0 software. The results of the analysis can be concluded that creative accounting has an effect and corporate governance has an effect on accounting fraud. Meanwhile, corporate governance affects the internal control system.

Industry sickness, failure or decline are significant aspect of developing and developed countries. The Nigerian textile industry declining situation is alarming as over 70 textile manufacturing firms have closed shop in Nigeria, retrenching about 250,000 workers (direct and indirect) as reported by Manufacturers Association of Nigerian (MAN; 2019). The study findings from empirical literature review shows that the sickness, failure or decline is attributed to internal and external factors in the business environment. The factors are technological advances, poor product quality and introduction of superior substitute product declining demand for Nigerian textile fabric (shrinking customer groups), rising cost of input, limited supply of raw materials, regulations, executive mal-administration (mismanagement of resources), competitive changes, obsolete plant and machinery, deficient social and physical infrastructure among others. The study concludes and recommends that the Nigerian textile industry used to be the largest in Africa after Egypt and South Africa. It plays an important role in economic development of the country and previously the largest employer of labour force after the civil service. Though the outlook of the industry look bleak but concerted effort is required to restructure the moribund sector.

The aim of this study is to describe and to analyze the accountability of North Sumatra Provincial Government’s fixed asset management. The objects of this study are concerned with the activities of North Sumatra Provincial Government Work Unit Government’s fixed asset management centralized in BPKAD (regional institution of finance and asset management). Fixed asset management accountability in this study is concerned with legal and regulatory accountability, process accountability, program accountability, and policy accountability. It is a case study with Stewardship Theory as its analytical instrument. On the Stewardship theory, there are two values: a value of intrinsic and extrinsic. At the North Sumatra Provincial Government, the regional asset management scheme favors to the intrinsic value that are motivated to self-actualization and awards as it is compared with extrinsic values that is motivated to the monetary value. Nevertheless, Stewardship behavior has not underlined that all behaviors and activities are undertaken by the regional government so that the accountability that is achieved has not maximized yet. The results of this study on legal accountability show that 61% of the land assets have not possessed evidences of legal ownership yet. The process accountability, of the majority of the 13 asset management activities, has not possessed a SOP or groove established procedure as regional regulations so that the activities have only been carried out based the existing regulations. On the program and policy accountability that the government produced, North Sumatra Provincial Government has not consistently run the activities in accordance with the program set on RPJMP (government’s mid-term development plan), strategic plan and implementation of policies, andworking plan. It has not been conducted maximally in accordance with the existing regulations.

In students during lectures, there are also various interests and learning achievements of accounting students as material in seeking work experience or even to become a professional accountant. As an example of how the arrangement of spatial elements can produce graduate accounting students in an experience of working as practitioners and professional accountants In accounting examination courses, some lecturers and students attend lectures and also the room as the environment. This research describes and concludes how learning experiences can appear in a lecture and how students as a social group appreciate work in the form of action, not only learning in class but also elements of space in it.

The 2020 World Economic forum at Davos was significant in a way that climate change and sustainability accounting became the dominating agenda for the gathering. It was quite evident that the concern on climate, which laterally touched the corporate in the past, has now become mainstream. The most important issue for everyone to understand a business is accounting and in the contemporary days of global accounting, reporting on non-finance areas is the key reporting towards accountability of an enterprise. Public sectors are accountable not merely to shareholders but to the stakeholders as well. Accounting on sustainability enables organizations to communicate to the stakeholders its goals and to ascertain what they are pursuing to accomplish. It is the businesses connect to the society. Thereby scope of accounting is widened to include financial details and also non-financial details. Traditionally in the preparation of Financial statements of a corporate included Income and Expenses reflected in profit and loss statement, Assets, Equity and Liabilities shown in Balance sheet and Cash flow statement. In this paper HPCL has been considered and the authors reveal that HPCL is transparent and consistent, when it comes to sustainability reporting. It is very imperative that Sustainable accounting is not a regulatory or statutory obligation but a social commitment of the corporate towards the country and consumes the resources therefore it is largely dependent on the commitment levels of the corporate. Sustainable accounting involves Integrated thinking, reporting and sustainability. Sustainability accounting goes beyond disclosures.

The social sub-areas of leisure and tourism not only have similarities in their origins, but also similar motives for pursuing them. The increasing interest of the population in both areas as well as the urge for experiences and adventures and the change from a material- to a post-material-oriented society, finds its satisfaction in leisure time as well as in tourism. Due to the new experience society, events in tourism are becoming more and more important in order to offer something artificial, short-term and special in addition to the permanent, long-term tourist offer. The aim of this study is to make a comprehensive inventory of the relationship between leisure, tourism and events in order to create recommendations for action. The method used in this study was a review of the relevant literature. In analysing various research findings, it was discovered that in the past, leisure time served to regenerate, to restore one's full working capacity. Today it is the other way round, work and its accompanying wages are needed to finance leisure time and to achieve and maintain economic security. As a result, the use of leisure time becomes the purpose of life, people no longer define themselves exclusively by the job they do and the work they have done, but also seek success and recognition through the experiences they have in their leisure time. People find the self-experience they are looking for in their leisure time. They contribute several elements to the emergence of tourism through their complex and comprehensive synergy. Holidays and travel remain one of the most important leisure activities for citizens. The experience orientation and the increasingly lifestyle-oriented society point to a positive future for tourism. Due to the new experience society, events are becoming increasingly important in tourism. Events are crowd pullers. They are an important touristic and economic factor for cities and regions - but only if they convince through perfectly staged worlds of experience and high entertainment value. Factors that have had an impact on tourism and its development can be summarised as follows: social development and the resulting change in values, the general increase in leisure activities, and the increase in tourism-motivated travel.

We are all living a world where automation and artificial intelligence are part of our life. Across the globe companies are heavily investing on these new age technologies. Companies are exponentially using the benefits of these advanced technologies like Block chain, Machine learning etc. to optimize their core business competencies. This new platforms opens up companies to plethora of opportunities and threat. The main threat is that companies are no longer maintaining any hard copy of audit evidences or vouchers. Banking companies are not an exception to this and most of the banks across the world are moving completely to digital platforms. Since banking is crucial part of any country’s economy, its books of accounts must be fairly stated and free from errors and fraud for a larger economic interest. Professional judgement is an integral part of the profession of any auditor to express an overall audit opinion. This study is to analyze the impact of digitalization of audit evidence on professional judgement of internal auditors in selected banks in Sultanate of Oman. The result shows that there is significant statistical relationship between the digitalization of audit evidence by the banks in Sultanate of Oman and the professional judgement of internal auditors of these banks.

The rise of British Industrial Revolution is the result of the interaction of multiple reasons and conditions. The development of constitutional monarchy in the early stage of British Industrial Revolution was not mature, but a typical aristocratic regime. Aristocratic government is one of the necessary preconditions for the first industrial revolution in Britain. It can be said that without aristocratic government, it is difficult for Britain to stand out in the economy and rise the industrial revolution.However, it does not mean that with the aristocratic government, there must be an industrial revolution. To realize the industrial revolution, there must be other conditions. There are many defects in the British aristocratic government, but the aristocratic government has the characteristics of conservatism, mixture and relative balance, which has become the most powerful government to promote the first industrial revolution in Britain. Therefore, the interaction between politics and economy is a complex dynamic process, and the establishment of an appropriate regime plays an extremely important role in the order and healthy development of national economy. This requires constant exploration, experimentation and discovery.

This community service activity was carried out in the State of Thailand. The implementation of this International Community Service was carried out in southern Thailand, namely in the Pattani, Yala and Songkla areas, this activity started from August 20 to September 10 2018. The aim was to improve human resources competences to be more reliable and able to work in various fields, making students increase their competent and have a high dedication to society. Therefore, various students from Universitas Syiah Kuala in the faculty of medicine, economics and business, law, communication and politics were included. The purpose of involving students was that students are expected to be able to apply theory and practice in the field. This service was carried out to help the community and students who have obstacles in the field of education by seeking good and correct communication, for example in self-introduction. In addition, consultation and knowledge sharing in the fields of religion, economy, socio-culture, infrastructure and facilities, production, health and village administration and government.

VAT Refund policy provisions as a supporting instrument for tourism development to attract foreign tourists and encourage the participation of retail business sector stated in PMK-120/PMK.03/2019 on The Procedure for Filing and Resolving Tax Return Requests to Increase the Value Added Tax of Personal Goods of Foreign Passport Holders are considered less competitive than Thailand, Malaysia, and Singapore. VAT Refund policy will be more useful if the threshold on VAT refund is lowered, as an attraction for foreign tourists to visit and shop in Indonesia. This research aims to find out the implementation of VAT Refund scheme, the interconnectedness of VAT Refund policy to encourage the role of the retail sector and to know Indonesia's opportunities in the development of shopping tourism destinations. The type of research used is descriptive with a qualitative approach. The results showed that the implementation of VAT Refund provisions is in line with the general concept of VAT that taxes are not levied on the consumption of goods abroad. Simplification of the administration process has a positive impact on a growing number of retail stores participating in the VAT Refund program. The threshold of VAT refund can be changed, with the consideration of cost and benefit. The strength of the attraction of visiting foreign tourists in Indonesia is natural and cultural attractions instead of a shopping tourism.

This study investigated the effect of task value on employee job satisfaction in Board of Internal Revenue Service. The study sought to achieve the following specific objectives: to examine the effect of attainment value, interest value and utility value on employee job satisfaction in Board of Internal Revenue Service in Makurdi metropolis, Benue State. The survey design is adopted and questionnaires used for data collection. The population for this study is 207 employees of Board of Internal Revenue Service in Makurdi metropolis. Census sampling was adopted and 207 questionnaires were issued out of which 180 were properly answered and returned for analysis. Data were statistically analyzed after being collected from the field using Multiple Regression Analysis as the main statistical tool with the aid of SPSS to explain the extent of effect of independent variables on the dependent variable. The result of multiple regression analysis established significant effect of attainment value, interest value and utility value on employee job satisfaction in Board of Internal Revenue Service in Benue State, Nigeria. The study concludes that employees are more satisfied with their jobs when tasks performed are important, interesting, and useful to them. Interestingly, results showed utility value to have the largest effect on employee job satisfaction, indicating that tasks with high utility values contribute most significantly to employee job satisfaction in Board of Internal Revenue Service in Benue State, Nigeria. Based on the research findings, this study recommends among others that management should provide realistic information at the start of the job; they should make sure the employees can perceive the utility value of their task given that tasks with high utility values contribute most significantly to employee job satisfaction.

This paper aims to analyze the strategic decision taken by the organization and to develop the strategic options and provide some recommendations for managerial decision-making. For this analysis, an MNC has been chosen, named as British American Tobacco who has the operation in more than fifty-five countries. The strategic analysis has been performed in three separate stages. This study reveals that despite the overall decline in traditional cigarette sales, the company has managed to remain profitable and with positive cash flows in recent years. So far, focusing its investments and strategy on the development of next-generation products is adequately rewarding and promising, as BAT remains the leader in this new growing market with total revenue of approximately £400m. These achievements were made possible thanks to the company’s ability to attract-retain skillful employees from all around the world and the implementation of a strong and global Information System (“Tao”). This study is mainly based on the UK market although BAT has the operation in over 55 countries. Moreover, data has been drawn from the published sources. In the future, there is a scope to produce and use various primary data. Before providing the recommendations for the future strategic choices and direction of the company, it is important to have an integrative understanding of the BAT’s external and internal environment, the role of the stakeholders, identifying the SWOT, and to explore the core competencies, which can generate competitive advantages for British American Tobacco. 

This study aims to provide a response to the construction accounting treatment in the financial statements. The analytical method used is to use descriptive analysis method to describe the results of the analysis of construction accounting treatment in progress. Construction in progress is a fixed asset that is in the process of being built. The work includes construction work on land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets. There are several problems that can be faced by local governments regarding the recognition of a construction in progress. From the results of the analysis conducted, it shows that the acquisition of fixed assets construction in progress on the financial statements is not in accordance with accounting treatment.

Succession planning is the organization's behavior that ensures the organization is constantly provided with efficient management. Succession difficulties are often related to relationship problems, such as top management conflict and firm’s problems, rather than leadership issues. Despite there being an urgent need for succession planning, it has not been fully embraced especially by governmental organizations. The main objective of this paper is provide a survey of influence of the organization structure on the implementation of succession planning in civil registration departments in Kenya. The target population for the study was civil registration employees in the Eastern Region who number 212 in total. A sample size of 139 was used, which represent over 50% of the population. Systematic sampling technique was used to take the sample. A closed ended survey questionnaire was administered to collect primary data. The R estimate is 0.801 which was sufficient and conclusive. The results showed that determinants of implementation affects succession planning in civil registration departments, and it should be the concern of all departments or all organizations. The study therefore concluded that succession planning is an important corporate strategy which every company should embrace in order to realize business success.

The study aimed at examine the effect of stress on employees’ productivity. Both primary and secondary data required for the study was collected and analyzed. The study discovered that organizational stress affects the quality productivity of the workers which were caused by improper time management, work over load, study recommended among others; that the organizations should provide modern facilities that will enhance performance and lessen organizational stress. The management should not focus mainly on increased productivity but the welfare of the workers should be seen as priority.

Maintenance policy has been a written statement that provides a clear direction for the maintenance activities on commercial properties The study examined how effective maintenance policy could serve as an efficient tool for sustaining commercial properties performance. It Identified the measurable values of maintenance policy of some selected commercial properties in Greater Port Harcourt Metropolis and to propose implementation strategies for efficient means of enhancing best property performance. In achieving these objectives, opinions of 77 out of 102 randomly sampled maintenance managers, owners and occupiers of some selected private commercial properties were collected using structured questionnaires and personal interviews.  The 75% response rate from the collected data were analysed using descriptive statistic and content analysis as well. Data analysed indicates that >60% of the respondents agree that: (i) there are three (3) considerations for developing maintenance policy (property maintenance objectives, benefit and policies); without considering it, the property owner will be denied of efficient property performance. (ii) the maintenance strategy adopted in commercial buildings benefits in extending the life cycle of properties and its fittings/services. (iii) it optimized the performance of commercial properties which is crucial to maintenance success on commercial property performance in many ways; cutting costs by a certain amount or reduce spending/production of waste. (iv) maintenance policy is concerned with maintenance strategy, standard and resources allocation which are categories of the major components for formulating maintenance policy. Conclusively, for commercial property performance to be enhanced through maintenance policy; the results should include adequate maintenance funding, agreement of the implementation of maintenance policy developed, and maintenance policy be considered based on maintenance objective sets to avoid errors, training of personnel and prompt response to repairs.

Systemic-functional grammar holds that people choose languages from the language system according to the purpose of speech and organize them in a certain form or structure to make them function. According to the language meta-functions, interpersonal function expresses social and interpersonal relationship, which is mainly realized by mode and modality. In addition, the evaluation theory embodies systematicness, scientificity and practicability, transcends clauses and runs through the whole discourse. It provides a new model for discourse analysis. The paper analyzes the riots in Hong Kong from the perspective of interpersonal function, and reflect different interpersonal functions and evaluation systems by studying the different report ways in which domestic and foreign media report this event. Interpersonal function and evaluation system are embodied in both domestic and foreign media reviews. This negative and positive evaluation attitude also reflects the nature of news, and conveys the attitude and position of news commentators. Therefore, interpersonal function and evaluation system can reveal and correct this phenomenon.

The importance of presenting this consolidated report in describing the regional financial condition as a whole requires serious attention from accounting entities (SKPD) in preparing the financial statements of each related entity. This study aims to identify constraints and problems that arise in the preparation of regional government consolidated reports and recommend what should be improved to minimize the obstacles and problems that arise in the preparation of regional government consolidated reports. The method used in this research is a case study method and is a qualitative research type. In accordance with the type and research method used, the data tabulation analysis technique was used to analyze the data. There are Constraints in the Implementation of Consolidated Regional Government Financial Statements, among others, the difficulty of collecting data, deadlines for preparing consolidated government financial reports, differences in accounting systems, and problems with Human Resources.

Indonesia is a country whose economy is supported by the formal and informal sectors. MSMEs which are part of the informal sector have a major contribution to the economy. On the other hand, currently the existence of Micro, Small and Medium Enterprises (MSMEs) is not getting enough attention, even though during the economic crisis, this business sector has persisted even with a rapidly increasing number. The strong resilience of MSMEs is because they are supported by a capital structure that depends more on their own funds than the total MSMEs. The use of funds itself is also inseparable because the banking sector does not take sides with MSMEs. Own capital and loan capital as one of the factors for obtaining income in MSMEs, the efficiency can be measured by the rate of rotation of the amount of capital in the form of money, the turnover of the number of goods sold.

A strategic group consists of a set of industry competitors that have similar characteristics to one another. Pursuant to strategic group clustering is the concept of strategic group analysis (SGA). SGA is a management concept which separates companies within the same industry with similar business models, aligned or similar line resources and or a similar strategy combination. SGA in an industry is meant to offer insights to executives so as to effectively determine competitive strategies to increase earnings, market share and the best and most efficient processes.  In conducting SGA, leaders and executives of companies believe that it becomes easier and timelier to react to competitive dynamics which are part of the overall industry whereas enhancing their survival. Common criteria to develop a group involve looking at brand identification issues, cost position, channel selection, outsourcing strategies and operating leverage.  However, this is a subjective view. SGA only, cannot guarantee executives and investors success factors adequate for competitiveness in the ever-turbulent market arena. Various authors argue that competitive strength is guaranteed by a combination of factors and not one. Proponents of Resource Based View (RBV) of the firm articulate that performance differences among firms are largely driven by heterogeneity in resources and other capabilities. As such, it is not the grouping of firms that matter but which firm among the group has resource muscle over others. The explicit consideration of firm’s resources provides a richer understanding of strategic groups. In the recent past various articles assess the research progress made into strategic groups, with the view to identifying other linkages of strategic management requisite for competitive success. This paper therefore critically undertakes an empirical review on the interrelationships between, strategic group analysis, resource-based view and sustaining organizational performance.

This study was about Risk Assessment and financial performance of SACCOs in Bushenyi-Ishaka municipality; evidence from SACCOs in Ishaka division, Western Uganda. It intended to analyse the relationship between risk assessment and financial performance of SACCOs in Ishaka Division. The study adopted descriptive cross sectional research design with both quantitative and qualitative approaches. A total population of 122 was involved which included employees, supervisory committee, loan committee and board members from which a sample of 93 respondents were selected using Slovene’s formula. Out of 93 respondents, 90 respondents responded positively. Data was collected using questionnaire and interview guide and analyzed using descriptive statistics, chi-square for quantitative data and thematic analysis was used for analyzing qualitative data The study findings established a significant relationship between risk assessment and financial performance of SACCOs. From the study findings, recommended that SACCOS in Bushenyi-Ishaka municipality should start investing in risk assessment to identify and analyse the risks that are likely to affect the financial performance of SACCOs.

Covid outbreak scenario in the entire world has made the organisations to rethink about their functioning with adoption of technology, Artificial Intelligence (AI). The role of HR department has become significant in designing and implementing HR policies that suit to the organisational needs arising due to pandemic situation. The workplace/employee management virtually has become significant priority to increase the effectiveness and efficiency. At this juncture, HR departments are focussing on identifying operational difficulties and challenges and formulating strategies to handle them effectively. HR strategies to a large extent focus on interpersonal relations, establishing effective communication mechanism, leadership development, performance and continuous improvement for keeping the employees engaged on a sustained basis.  During pandemic, new and different challenges have emerged in these areas.  Managing all these issues, managing teams virtually, engaging the employees virtually to make them feel that they are not socially isolated from their company, handling the stress among employees arising due to continuous virtual meetings and seminars are big challenges for HR managers.  The major objectives of this study are to identify various virtual challenges and operational difficulties faced by HR in the organisations. The study will be primarily based on primary data. The study tries to analyse how these challenges are dealt with. The study also tries to offer suggestions to handle the challenges.

This article describes the impact of the COVID-19 pandemic on Indonesia's economic life. As it is known that this pandemic has an impact on the health and even the safety of human souls. The Indonesian government is facing this pandemic by adopting a policy aimed at saving human lives in Indonesia with a policy of limiting large-scale activities on all lines including those containing economic activities.As an impact on economic life, there is a closure of industrial or production activities, there are restrictions on economic activities that involve direct human contact and the like. This is what causes economic life to be disrupted, there are many unemployed people, the people's purchasing power decreases, which in turn causes the national economy to decline. Facing these problems, so that economic life continues to run based on the people's economy, what must be done is three things first, strengthening micro, small and medium enterprises that involve the community, especially the middle and lower levels, second, activating cooperative business forms that involve the community's level. middle to lower also, and third, strengthening the mastery of information technology in micro, small and medium enterprises and cooperatives so that they can carry out virtual transactions or market activities.

Micro and Small Enterprises have been known to be drivers of socio-development. Despite the effort of governments in formulating and implementing policies intended to enhance entrepreneurship, a number of challenges are still being experienced by entrepreneurs with the major one being the requirement of lenders of different financial institutions. The aim of this paper is to investigate the Effects of Asset-Based Lending on Credit Accessibility of Micro and Small Enterprises (MSEs) in Meru Town. The paper adopts a descriptive research design. We targeted a study population of 800 different registered MSEs. Stratified sampling was applied on a target population of 800 registered MSEs that yielded a sample size of 80 respondents represented by owners or managers of these businesses. A regression results showed a positive correlation between asset-based lending with credit accessibility (r-0.93).

This study aims to determine the effect of investment knowledge and understanding, minimum investment capital, risk and investment motivation on student interest in investing in the capital market. This research was conducted using descriptive studies in journals, theses and research theses. This type of research is a qualitative descriptive study, the results of which are in the form of a researcher's interpretation of a phenomenon, from the results of previous studies so that the research report will contain more descriptions. The results of this study indicate that knowledge and understanding of investment have an effect on student interest in investing in the capital market and minimum investment capital has no effect on student interest in investing in the capital market and investment risks and motivation have no effect on student interest in investing in the capital market.

Outliers caused by errors are troublesome in any forecasting analyses. Sometimes errors can be corrected; errors that are related to aggregated or downloaded data often can be identified but sometimes cannot be corrected. In the latter case, the analyst employs outlier screens; if the screen signals a likely outlier, then common practice in the forecasting domain is to replace the suspicions Panel data-point. A standard and very simple replacement protocol is to replace the outlier with the Average of the Nearest Neighbor Panel-points. This is the ANN-replacement protocol. Previous research indicates that more than 50% of the time the ANN-protocol is likely to be Smoothing re: the relative OLS Regression-standard error. There is a predilection to rationalize the use of simple replacement protocols, such as the ANN, by assuming that they are “Robust-in-Utility” in the sense that if they are used when not needed, they are usually neutral in their effect—thus, they can only be useful. To test this “rationalization”, we (i) collected accounting information to be forecasted from firms on the Bloomberg™ terminals for Income Statement and Balance Sheet sensitive variables, and (ii) formed four informative forecasting effect-variables to measure the impact of the ANN-modifications. Using an impact ±2.5% Comfort-Zone, we find that the ANN-protocol had a dramatic effect on relative precision contrary to the often-asserted Robustness.

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) toward financial Performance (proxies with return on assets [ROA]) in Indonesian Islamic microfinance Banks. This study's population was 130 Islamic microfinance banks in Indonesia registered in the Indonesia Financial Services Authority (OJK) from 2017 -2019, with a total sample of 130 used the census method. The analytical approach used multiple linear regression for hypothesis testing. The results showed partially that the Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) have a positive effect and significant toward Return on Assets (ROA) of Islamic microfinance bank in Indonesia. In contrast, Non-Performing Financing (NPF) has a negative effect and insignificant on Return on Assets (ROA) of Islamic microfinance bank in Indonesia.

With restaurants, malls and multiplexes closed in India because of Lockdown, people now spend a lot of time watching movies and shows on OTT (Over-The-Top) platforms such as Hotstar, Netflix, Amazon Prime, Zee 5 etc.  OTT (Over-the-top) streaming platforms are creating new wave in the field of Indian media especially during COVID-19 lockdown. They showcase different genre of programmes like videos, movies, web series, documentaries, short films etc. Among all, Web series are of great delight for the youngsters. The presentation of the web series is quite attractive unlike other daily TV soaps. Since, it can run on all digital devices like smartphone, its popularity is growing leaps and bound. Hence, making it a personalized viewing at one’s convenience. However, this web series culture has an impact on youth especially during Covid-19 lockdown. Already in the time of uncertainty of COVID-19 pandemic anxiety and stress levels are quite high, on the top the web series also intend to influence them. This research is carried with the objective to find the perception of youth on web series during COVID-19 lockdown in Mumbai beginning from 23rd March,2020.  Nearly 20 respondents were contacted over the telephone and an unstructured interview was conducted.

Personal financial management requires financial literacy. Good and correct financial management is needed by individuals and families. In order for financial management to be efficient and effective, financial literacy is needed so that mistakes do not occur. The problem of lack of income is not only due to low income, but also because of mistakes in financial planning and management, such as mistakes in the use of debt. The increasing attention regarding financial literacy, this proves how important financial literacy is for individuals and society. Financial Services Authority (OJK) released the results of research on low levels of financial literacy and research generally shows the same results, especially in developing countries.

The world we live in is constantly changing, which has led to the emergence of real industrial revolutions over time. In the context of the existence of an increasingly obvious trend of development of innovative activities, companies are forced to find solutions to adapt to the changes that characterize the current environment. This paper proposes to present the level of innovation in Romania and to highlight the importance of innovation activity. 

nnovation represents an essential resource for sustainable economic development, being the central element of regional, national and international development policies, thus benefiting from legislative support to foster innovation among organizations. The need for innovation is imperative, whether it's companies that have to fight for market share or profit, or public organizations that need to improve their services.

This study aims to describe the system for cash receipts and cash disbursements, evaluate the suitability of Standard Operating procedures for cash receipts and assignments, and determine the accounting system's effectiveness for cash receipts and cash disbursements at PT. XYZ. Sources of data used in this study are primary data and secondary data using descriptive qualitative analysis methods. The data analysis technique used is to compare existing data in the company and then link it with relevant theories. From the results of this study, it was found that the internal control system for cash receipts and disbursements at PT. XYZ is good and immensely useful.

The study assessed land management professional’s roles in actualizing Sustainable Development Goal 17 and African Aspiration 7 in Africa. Three specific objectives and null hypothesis were formulated to guide the study. A correlational research design was adopted for the study. The sample size of 45 lecturers was drawn from the population of 60 lecturers in Faculty of Environmental Sciences through simple random sampling technique. The obtained were analyzed using mean score and chi-square, respectively. The null hypothesis was tested at X2=61.9, 4 degree of freedom and <0.05 significant level and the results were among others, knowledge inclusion, capacity development, mobilize resources, monitoring and evaluation, preparation of reports, advocacy and outreach. Also, engage the public in awareness and sensitization, strengthen and leverage impact of land development programs, promote public consensus and local ownership for land reforms, provide concerns for primary and secondary stakeholders, training and capacity building, and data collection for good land governance to the prediction of actualizing SDG17 and African Aspiration 7 in Africa. Therefore, there is a significant relationship between the roles of land management professionals and the actualization of SDG17 and African Aspiration 7 in Africa.

Kudumbashree is a Kerala state government project to up bring the lower strata of the society. They mainly focus to empower the women belongs to lower strata of the society to build a carrier. For the purpose of study, the samples taken from micro-finance borrowers under Kudumbashree. The micro-financial institutions provide loans to this group for a high interest. Though the interest rate is high the non-performing assets of micro-finance institutions were very low before covid-19. After covid-19 turbulence happened in all sectors of business. The borrowers lack wherewithal to pay the loan. Moratorium on this period brings relief for the borrowers for a span of period. But later on the borrowers slog to find wherewithal to repay the loan and interest over the moratorium too. Indeed, most of the borrowers are illiterate. They have no idea about the financial terms and concept rather than paying the loan and interest on time. So this study tried to know the borrowers awareness level on loan moratorium. The study also tried to understand the impact of covid-19 on different professional sectors of borrowers. Another objective of the study is to forecast the future requirement of loan services for the existing borrowers. 140 is the sample size of the study. Sampling technique used for the study is convenient sampling. Statistical tools used for the research are simple percentage, Anova and correlation.

The relative success or failure of the investment policies introduced by various government have being a subject of controversy and the importance accorded tax incentive as a policy strategy influencing FDI called for studying the relationship between them going by the conflicting research findings of negative and positive uni-directional relationships between the concepts from some writers. Therefore, this study examined the nexus between tax revenue and foreign direct investment (FDI) in Nigeria between1976-2012. The data for the study were gathered from Central Bank of Nigeria (CBN) Statistical Bulletin (Various Issues) & National Bureau of Statistics, International Monetary Fund (IMF), Balance of Payments database.  The underpinning theory for this study was neo-classical traditional theory of the users cost of capital approach. The ARDL methodology approach to cointegration analysis and vector Error Correction model were adopted to examine the equilibrium relationship and direction of causality respectively. The (1) test of cointegration analysis used in the study established a cointegration running from company income tax and foreign direct investment as F-statistic of the unrestricted value of 7.055295 exceeds the upper bound at both 1% and 5% significant levels. The result of long-run ARDL also confirmed that there is evidence of a co-integration relationship running between CIT and FDI. The magnitude of R2 reflects that the variation in company income tax can be explained by both short-run and long-run impact of foreign direct investment. The findings from study as well showed that there is long run uni-directional causality running between FDI and CIT. In line with the findings of this study, it was recommended that Government should intensify more efforts at introducing foreign investment friendly incentive policies. These policy measures such as promotion of domestic based production, non-oil exports, rationalization and restructuring of tariff, liberalization of the external trade, reduction in value-added tax, property tax, rent, royalties, import duties, sales tax and depreciation tax are to increase the inflow of foreign direct investment as well as boosting the value of company income tax in the future. Also, floating or flexible exchange rate, interest rate and unemployment rate should be reduced so as to increase the inflow of FDI in the economy.

This study examined the effect of Small and Medium Scale Enterprises (SMEs) on economic growth in Nigeria using data between 1986 and 2018. Vector Autoregression (VAR) technique was employed in analysing the data collected. The results of the estimation indicated that SMEs output growth rate has a significant positive effect on gross domestic product (GDP) growth rate (a proxy for economic growth). Furthermore, it was found that SMEs contribute 61% of the growth in GDP. Thus, the study concluded that economic growth in Nigeria is driven by SMEs. The study recommended that the Central Bank of Nigeria should ensure that SMEs have increased access to funding at a reduced cost to boost their growth. Also, the federal as well as state governments in Nigeria should ensure that the economy is business/investment friendly for SMEs by adjusting key economic policies such as reduction in tax rate/granting of tax waivers, provision of incentives/grants to SMEs in their domain to help them grow. The aforementioned recommendations are necessary because the growth of SMEs triggers the growth of the economy.

This research aims to know influence marketing communication to a consumer buying decision, influence consumer motivation to a consumer buying decision, influence trust perception to buying decision, influence marketing communication to trust perception, influence consumer motivation to trust perception, influence marketing communication to buy decision through trust perception, influence consumer motivation to purchase decision through trust perception. This research is done in PT. Busur Cahaya Persada, which implied 55 consumers. Besides that, data is analyzed with path analysis, which used t analysis. Based on path analysis is implied that marketing communication influence consumer buying decision. Consumer motivation influences a consumer buying decision. Trust perception influence consumer buying decision. Marketing communication influences to trust perception. Consumer motivation influences to trust perception.  The value of marketing communication on buying decisions is as significant as 0,389; the impact of marketing communication on purchase decisions through trust perception is 0,528 x 0,830=0,438. This indirect effect is more significant than the direct effects or other hands that trust perception can be bigger influenced by marketing communication to buying decision as big as 0,438-0,389=4,9 %. In this case, it can be said that trust perception is an intervening variable. The value of the influencing factor influencing consumer motivation to buy decisions is as big as 0,570. Besides, the influence of consumer motivation on buying decisions through trust perception is 0,732 x 0,830=0,608. This indirect effect is bigger than the direct effect or another hand that trust perception can be a bigger influence on consumer motivation to buy a decision as big as 0,608-0,570=3,8 %. In this case, it can be said that trust perception is an intervening variable.

This study aims to determine the effect of leadership style and work environment on organizational performance through motivation at the Department of Population and Civil Registration of DKI Jakarta. This research was conducted using data collection methods by distributing questionnaires to as many as 64 people at the Department of Population and Civil Registration of DKI Jakarta. The sample research was carried out using a stratified random sampling technique using the Slovin formula at a precision of 10% to obtain a total sample of 64 respondents. Hypothesis testing is done using path analysis techniques. This study proves that the leadership style and work environment have a significant effect on the motivation of employees of the Department of Population and Civil Registration of DKI Jakarta. Leadership style and work environment have a significant impact on the organizational performance of the Department of Population and Civil Registration of DKI Jakarta Province. Work motivation affects organizational performance. This means that the higher the work motivation of employees in completing work can improve organizational performance.

On the strength of the RBV perspective, this study investigated the effect of organisational capability dimensions on nursing mother satisfaction of selected manufacturers of FMCGs in Lagos State, Nigeria. This study adopted a cross-sectional survey design and a sample of 447 employees of nine selected manufacturers of baby care product and 537 nursing mothers in Lagos State, Nigeria. A multiple regression analysis to test the first order condition of organisational capability dimension on nursing mother satisfaction was conducted. The results showed that organisational capability dimensions had a positive and significant effect on nursing mother satisfaction (Adj. R2 = 0.014 F(4,447)593.330, p=0.000). The explanatory ability of organisational capability dimensions on nursing mother satisfaction is weak even though positive and significant for the companies investigate hence, the firms should strengthen their commitment to the development of critical and dynamic organisational capability in customer engagement, new product development, marketing capability, and innovation capability. This is because these capabilities have been documented in extant literature to possess the potential for improving customer satisfaction.