bluuebunny/crossref_metadata_2025 huggingface dataset:
Compliance E Crimes De Colarinho Branco
Authors: Silva Marcos Alves , Bürgel Ramidoff Luísa Munhoz , Santos Sheyla Darolt Bolsi dos
Published: July 2023

Neste trabalho pretende compreender como podemos utilizar o compliance como um modo de prevenir os crimes de colarinho branco, mas para se aprofundar no assunto, será necessário primeiramente explicar os crimes de colarinho branco, passando rapidamente pelo histórico de como surgiu, depois o que são tais crimes e o bem jurídico atingido. Num segundo momento é indispensável o entendimento do que é o compliance, dando o conceito, o histórico, comentando quanto à aplicação dessa medida no Brasil e de sua função. Por fim, será analisado como é possível aplicar o compliance para prevenir os crimes de colarinho branco e a sua eficácia.
Multiple perspectives on smart cities intelligence
Authors: Almeida Giovana Goretti Feijó de
Published: July 2023

Resenha sobre uma obra de arte ALMEIDA, GGF; ENGEL, V. Inovação e cidades inteligentes : desafios e oportunidades nas cidades do século XXI. Santa Cruz do Sul: Editora The Help, 2019.
Inovação Reversa: Quais tipos de Empresas são Indutoras de Eficiência para Economias Desenvolvidas?
Authors: Rafael Diego Nogueira , Lopes Evandro Luiz
Published: July 2023

Objetivo: A inovação reversa é desenvolvida para os países emergentes com recursos limitados, tem o objetivo de suprir a necessidade da população local, utilizando recursos disponíveis localmente, e depois esse produto é comercializado nos países desenvolvidos, por isso a denominação de “inovação reversa”. O presente estudo buscou caracterizar, por meio de um desk research com análise documental, as empresas desenvolvedoras de produtos caracterizados como sendo inovações reversas.Método: Essa pesquisa foi realizada adotando uma metodologia qualitativa com característica descritiva, que utilizou a estratégia de pesquisa desk research (Malhotra, 2001 e Martins & Theóphilo, 2009) com análise documental realizada na base de dados ISI Web of Science da Clarivate Analytics, encontrados com o termo de busca “reverse innovation”.Originalidade / Relevância: A falta de uma base de dados contendo essa tipificação de empresas é um gap que tenta ser mitigado por esse trabalho.Contribuições teóricas/metodológicas: As contribuições teóricas são observadas no desenvolvimento e estudo da Inovação com a composição de uma base de dados das características das empresas de inovação reversa, que são indutoras de eficiência para países desenvolvidos.Contribuições sociais / para a gestão: A contribuição prática deste estudo, possibilita os gestores interessados terem uma base de dados de empresas de inovação reversa, e assim buscarem as características que levam a empresa desenvolver inovação reversa.Resultados: Como resultado da pesquisa, foram encontradas 48 empresas consideradas desenvolvedoras de produtos de inovação reversa. Estas empresas foram caracterizadas por tipo, tamanho, data de fundação, país de origem, ramo de atividade e negócio principal.
Estudo sobre os Aspectos mais relevantes para Selecionar uma Moradia na Cidade de São Paulo na ótica dos Moradores
Authors: Lopes Jussara Ribeiro , Santos Fernando de Almeida
Published: July 2023

Objetivo do estudo: Este trabalho tem por objetivo realizar um estudo sobre as moradias precárias na região central de São Paulo com foco nos cortiços a fim de identificar quais os aspectos mais relevantes para selecionar uma moradia, na ótica dos moradores.Metodologia/abordagem: A metodologia utilizada foi de caráter descritivo, apresentando uma pesquisa objetiva, constituída de pesquisa de campo. A pesquisa foi aplicada na região central de São Paulo em três bairros com residências precárias, sendo entrevistadas 101 pessoas.Principais resultados: A pesquisa demonstra que a localização da habitação, na ótica dos moradores, é o fator mais relevante, pois muitos não tem condições de pagar transportes e, ainda, há moradores que por motivo de trabalho não tem como deixar menores em casa.Contribuições teóricas/metodológicas: Sabe-se que a localização habitacional é um dos fatores que faz os indivíduos viverem nessas habitações, além de outros fatores mais pessoais. Contudo, os habitantes consideram importante estarem próximos aos elementos de sua maior utilização, principalmente o trabalho e a escola.Relevância/originalidade: Há dois aspectos que se destacam no trabalho, o primeiro é o fato de pesquisar diretamente as pessoas que são público-alvo para os planos sociais de habitação. O segundo é o fato de demonstrar que para os moradores a localidade é algo fundamental para as políticas habitacionais.Contribuições: A pesquisa pode auxiliar a compreensão dos gestores dos fatores de maior relevância para as pessoas de baixa renda selecionarem a sua habitação e, também, colabora para sensibilizar a opinião pública sobre o fato de que a localização é um dos principais aspectos a serem considerados, em especial para a população de baixa renda da cidade de São Paulo.
Contabilidad Ambiental: Desde una Visión de Responsabilidad Social
Authors: Gomes Karine Felix , Blazquez Ana de Lourdes Torralbas , Leite Emanuel , González García Guadalupe
Published: July 2023

Objetivo: Investigar cómo las organizaciones que figuran en el Índice de Sostenibilidad Corporativa (ISE) de BM & FBOVESPA están informando su información sobre el cambio climático y el mercado de carbono, así como esta información se difunde en relación con lo que prescribe la ciencia contable sobre el tema.Metodología / enfoque: Se utilizó una investigación documental, de manera descriptiva con tratamiento cuantitativo. Se examinaron los estados financieros de quince entidades incluidas en el programa, que cooperaron con empresas de cambio climático. La información del estudio se recopiló en los sitios web de BM & FBOVESPA y empresas, obteniendo una muestra seleccionada en el año fiscal 2018. Siguiendo un plan creado de acuerdo con el estándar de contabilidad técnica brasileña número 15 (NBC T15), se observó la peculiaridad de los datos. revelado por las instituciones analizadas según lo definido en el estándar.Originalidad / Relevancia: Presente la contabilidad ambiental, a través de declaraciones, informes y notas explicativas, como una herramienta necesaria para la gestión de una entidad, frente a la responsabilidad social y las iniciativas de desarrollo sostenible.Resultados principales: El análisis de los principales estados contables demuestra que las entidades aún no aprovechan la gestión contable y ambiental como mecanismos indispensables e influyentes en los factores alusivos al medio ambiente.Contribuciones teóricas / metodológicas: Para apoyar la toma de decisiones a través del análisis de los estados financieros, alcanzando una gama más amplia de acciones que afectan el medio ambiente y el patrimonio. Acompañando el plan creado de acuerdo con el estándar de contabilidad técnica brasileña número 15 (NBC T15), con respecto a la calidad de la información revelada por las instituciones analizadas como se define en el estándar.
O Pregão Eletrônico Como Ferramenta De Eficiência Na Gestão Pública
Authors: Sobral Patrícia Verônica Nunes Carvalho , Neto Romeu Da Silva
Published: July 2023

Objetivos: Este estudo objetiva apontar a importância da modalidade pregão, as inovações trazidas pelo Decreto nº 10.024/2019 e as inferências na Lei de licitações e contratos.Metodologia: Para alcançar o que se objetiva transmitir, cientificamente, neste artigo, utiliza-se da abordagem qualitativa, devido à importância da relação dinâmica que se impõe entre o sujeito e a realidade; cujo caráter é descritivo através do uso de procedimento técnico de pesquisa bibliográfica, por meio de doutrina e legislações pertinentes.Resultados: Sem dúvidas, o uso adequado dos recursos públicos, a utilização de novas tecnologias e a transparência nos processos de contratações no âmbito da Administração Pública são de suma relevância para o bom funcionamento da máquina pública. Para a concretização dos ideais eficácia e eficiência, a Administração Pública adota modalidades para a aquisição de bens, serviços e insumos. Nesse sentindo, a modalidade de pregão eletrônico além de dispor de maior agilidade e eficiência, também facilita o acesso às informações dos certames, beneficiando a fiscalização e o controle de recursos públicos utilizados pela maquina pública.Contribuições: A principal contribuição deste trabalho é apresentar a modalidade pregão que surgiu no ano de 2000 como uma nova ferramenta para o ente público realizar aquisições, com mais celeridade e eficiência e descrever as principais alterações em sua legislação, advinda do Decreto nº 10.024/2019.
The Impact of Fiscal Policy and Trade Liberalization on Economic Growth: Evidence from Structural Breaks for Jordan
Authors: Al-kasasbeh Omar , Alzghoul Amro , Alhanatleh Hasan
Published: July 2023

Purpose: The main purpose of this study is to examine the impact of fiscal policy and trade liberalization on Jordan's economic growth.
Design/methodology/approach: The study used Augmented Dicky Fuller unit root tests and Kapetanios unit root tests with structural breaks for the empirical investigation.
 
Findings: Government spending and taxation have a favourable influence on economic growth, according to the simulation results. Public debt has a negative but negligible effect on economic growth. Economic growth is significantly influenced by trade liberalisation.
 
Research implications: The consequence is the proportion of spending on infrastructure and human resources should be increased by taxes financing rather than foreign loans. Improving the competitiveness of domestic industries is necessary for free trade to have a positive effect.
 
Originality/value: This study is innovative due to the absence of research that addresses Fiscal Policy, Trade Openness and economic growth with the structural break in Jordan.
Emotional Intelligence and Relationship Management Among the Employees in Automobile Retail Showrooms
Authors: Kesavan Hemalatha Bomanpatti , S. Balamurugan
Published: July 2023

Purpose:  The purpose of the study is to know about the vehicle industry in India has lately begun to expand. According to these patterns, the business will modify its cycle in order to improve brand recognition and consumer loyalty. The majority of workers at auto dealership showrooms are currently confronted with motions of deteriorating commitment and responsibility, constrained creativity, startling vulnerability, distance between chiefs and representatives, and crumbling trust.  The study's main objective was to find out how relationship managers at the four-wheeled vehicle retail showrooms in the Erode District used emotional intelligence.
 
Theoretical Framework:  Being able to recognize and understand what others are going through while working with others demands emotional awareness. Emotional awareness can successfully develop additional social/emotional abilities that will enhance the relationships' viability, efficacy, and satisfaction. The development of emotional intelligence can be a key element in increasing market position, staff collaboration and teamwork, and customer relationships.
 
Design/methodology/approach:  The study used multistage sampling with a sample size of 100 relationship managers.
 
Findings: Relationship managers at auto dealerships can improve their emotional intelligence by being more self-aware and knowing more about their clientele. If they work on becoming more aware of their own feelings and how they respond to other people, they will grow more compassionate. Education and socioeconomic opportunities are advantageous for emotional intelligence training. Therefore, rather than continuing to gain experience, which takes up the most of the day, relationship managers should go on drives to further build their emotional intelligence (EI) to understand people on a profound level as soon as they enter the showroom
 
Future Implications:  The study can further be indulged in to EI and Relationship management among service sectors as the study would get diverse results which will be useful
 
Originality Value: This study is unique as it is studied about the EI among the automobile retails showrooms, many studies have contributed in EI, but EI among automobile retail showrooms and analysing about the relationship management is key aspect
Jordan as a Medical Hotspot: Views on Medical Tourism
Authors: Anshasi Rami J. , Alsyouf Adi , Alhazmi Fahad Nasser
Published: July 2023

Purpose:  This study focuses on the concept of medical tourism, its significance, and its implications for the Jordanian health sector. Patients travel to Jordan to seek elective, less expensive medical procedures while having a vacation. Other factors that promote medical tourism include better quality of care, shorter queues, exotic locations, and culture. The Medical Liability Law passed not long ago, further encouraged more patients to seek treatment in Jordan. Medical tourism's contribution to Jordanian GDP is noteworthy; providing economic growth and employment opportunities. Though medical tourism received great recognition, little is said about specific concerns like the brain drain of health workers and incurring high costs on Jordanian citizens. This issue needs further attention.
 
Design/methodology/approach: This research employed qualitative analysis by conducting semi-structured, in-person interviews with ten Jordanian professionals who have an interest in the field of medical tourism. The interviewees included a health marketer, private hospital directors, a health policymaker, a health accreditation expert, a quality assurance manager, and health care professionals. The key participants responded to the same open-ended interview questions. The selected participants represent a diversity of facilitators involved in the medical tourism industry. Interviews were transcribed and correlated with the literature.
 
Findings: The competitive edge of Jordan in medical tourism arises from cost-effective health services, its renowned reputation in healthcare, and the diversity of touristic attractions. Most foreign patients that come to Jordan are from Arab countries. Jordan offers no language barrier and similar culture. The importance of medical tourism to Jordan is reflected in its contribution to the GDP by 3.5 percent or $1 billion. Little attention is drawn to some issues such as brain drain, high-incurring costs, promotional campaigns, medical inequality, and other pitfalls.
 
Practical implications: Health policymakers and health services providers around the globe with similar health systems have expressed interest in facilitating the growth of the medical tourism industry. They should encourage what reduces operational and medical risks that may accompany the medical tourism industry. This paper could provide a better understanding of medical tourism in Jordan as a hot spot in the world for medical tourism.
 
Social implications: Medical tourism can drive a robust social multiplier effect on a nation in terms of enhancing employment generation as well as fostering a culture of innovation and advancement in the field of healthcare and medicine.
 
Originality/value: The interviews and other secondary data sources help shed some insight into the current status and ramifications of medical tourism in Jordan.
Employee Performance Analysis Along Work from Home During the Covid-19 Pandemic
Authors: Susanto Yohanes , Gunadi  , Wicaksono Agung , Murliasari Rikha , Sampe Ferdinandus
Published: July 2023

Purpose: The aim of the study was to analyze the effect of work environment and workload on employee performance mediated by work motivation along Work From Home during the COVID-19 pandemic at the Department of Manpower and Transmigration, North Musi Rawas Regency, North Sumatra, South Indonesia
 
Theoretical framework: Recent literature has reported  there are three dimensions of implementing or realizing work from home including, the dimensions of transformation space, time, and social roles. Employees who do not have clear boundaries between roles at home and work will create more work-life conflicts (Kinman, 2016) and (Putnik et al., 2018) from the results of research (Sheikh, 2010) stated that doing work and family tasks concurrently makes employees face multiple conflicts and roles, apart from having to divide work space and family life space
 
Design/methodology/approach: The sample of the study was all employees and partners of the Manpower and Transmigration Office of North Musi Rawas Regency as many as 109 people. Structural Equation Modeling (SEM) analysis is used to analyze the data which is run through the AMOS 24 program
 
Findings:The results of the research carried out prove simultaneously that workload, work motivation and work environment have a significant and positive effect on performance, which partially each variable workload, work motivation and work environment affect the performance, but work motivation variables have a very dominant impact on the employee performance, while the work environment and also workload have a significant and positive effect on the work motivation. This proves that work motivation is a very important mediating variable in improving the performance of the employee during the COVID-19 pandemic by working at home.
 
Research, Practical & Social implications: The theoretical implication is that this research is expected to be a reference for further researchers, especially in terms of increasing employee productivity during the pandemic, especially for those who wish to conduct research in the public and business service sectors. The practical implication of this research is that research can be done on work supervision variables, in addition to workload, work environment, work motivation during this pandemic so that a comparison can be seen on the achievement of the results. While the supervision of work during Work From Home.
 
Originality/value: The results of this study prove that work motivation is a very important mediating variable in improving employee performance while working at home due to the COVID-19 pandemic
Cooperative Group In Current Vietnamese Commercial Environment
Authors: Hung Nguyen Vinh , Thinh Tran Cong , Duy Nguyen Dang
Published: July 2023

Purpose: The article researches the compatibility between the cooperative group and the current commercial environment in Vietnam to propose for improvement to the laws and for promotion of development of the cooperative group.
 
Theoretical framework: Recent literature points out that the cooperative group model is quite suitable for the production and business psychology of citizens in Vietnam. In the current stage of development, however, from the influence and impact of international integration and the increasingly fierce competitive pressure of various types of enterprises, the cooperative group have encountered many difficulties to survive. On the other hand, in the context of judicial reform in Vietnam, the issue of complete law system and expanding the freedom to business has always been paid special attention by the Party and Vietnam State.
 
Design/methodology/approach: The authors have combined traditional research methods of legal science such as legal analysis method, legal efficiency assessment method and legal comparison method.
 
Findings: According to research, the cooperative group is well adapted to Vietnam's commercial environment because it is compatible with investor psychology and meets the conditions and circumstances of nature, economy and society. However, since Vietnam's deep integration with the rest of the world, the cooperative group model has faced numerous difficulties and challenges, and if suitable solutions are not found, it is very likely that this collective economy will become increasingly difficult. As a result, the article suggests some important solutions, such as offering cooperative group legal status and requiring more preferential lending policies with long loan terms, simple and quick loan procedures, and easy team cooperation.
 
Research, Practical & Social implications: This research may support many develop future research in Vietnam.
 
Originality/value: The study of the freedom to business become more and more urgent and very important in Vietnam.
Triangle's Fraud Theory on Academic Fraud Behavior When online Learning
Authors: Persulessy Grace , Mediaty Mediaty , Pontoh Grace Theresia
Published: July 2023

Purpose: This study aims to examine the dimensions of the fraud triangle to explain academic cheating behavior during online learning.
 
Theoretical Framework: The theory that examines the causes of fraud is the fraud triangle theory. This theory was first put forward by Edwin Sutherland, who coined the term white-color crime, and Donald Cressey, who was a student of Sutherland's in a doctoral program in the 1940s and author of Other People Money: A Study in the Social Psychology of Embezzlement.
 
Design/Methodology/Approach: This study uses multiple regression analysis with the number of samples of this study are 73 accounting students at the Indonesian Christian University in Maluku who have passed auditing courses and business and professional ethics. Data were collected using a survey method.
 
Findings: The results of this study indicate that partial pressure and opportunity affect academic cheating, while rationalization does not affect academic cheating. This study also shows that simultaneously academic fraud is determined by the dimensions of the fraud triangle, namely pressure, opportunity, and rationalization.
 
Research, Practical & Social Implications: The implication of this research is to provide useful input to institutions, especially the UKIM Faculty of Economics and Business, to make online learning standards.  Also, the teaching staff as input in the teaching and learning process pays attention that pressure, opportunity, and rationalization are important to determine student behavior in academic fraud.
 
Originality/Value: The results of this research indicate that rationalization does not influence academic fraud behaviors. Rationalization is self-justification or the wrong reasons for wrong behavior. This is due to the awareness of the perpetrators of academic fraud that the fraud committed is an act that is not commendable, so guilt arises when committing academic fraud. It does not support the fraud triangle theory which states that rationalization encourages fraud.
Ideal Self-Congruence: Its Impacts on Customer Love and Loyalty to Luxury Brands in Indonesia
Authors: Yohanes Totok Suyoto  , Tannady Hendy
Published: July 2023

Purpose: This research is conducted to examine the influence of ideal self-congruence on customer love and loyalty to two luxury brands.
 
Theoretical Framework: Luxury brands have three dimensions, namely functional, experiential, and symbolic. A brand is said to be luxurious if it has some characteristics such as high quality, high price, sensuality, beauty, exclusivity, historicity, and uniqueness. Customer loyalty to brand is a crucial strategy choice for companies struggling to maintain business continuity. The organizations believes that brand loyalty can provide benefits for organization. Brand love is one of the determinants of brand loyalty. The concept of love developed in the context of interpersonal relationships.
 
Design/Methodology/Approach: Sample random sampling technique used as sampling method in this study, this research collected 214 data through self-administrative survey from respondents of two luxury handbag brands in Indonesia. Analysis method in this research using Structural Equation Modelling (SEM).
 
Findings: There are significant relationships between ideal self-congruence and customer love to brand, between ideal self-congruence and customer loyalty to brand, and between customer love and customer loyalty to brand.
 
Research/Practical/Social Implications: On the theoretical level, this research contributes to a better understanding of how to create customer loyalty to brand through tracking the self-congruence construct and the customer love to brand. On the managerial level, this research provides a very useful actionable guidance to loyalty program managers on how to create luxury brand which incorporates customer ideal self-congruence and simultaneously arises a strong emotional bonding to brand.
 
Originality/Value: The contemporary interest in customer loyalty to brand has resulted in a variety research of it conducted in many areas. Our investigation indicates that there are a few researches which address the relationship between ideal self-congruence, brand love, and customer loyalty to luxury brands.
The Impact of Bank Credit on Investment and Public Spending in Iraq for the Period (2005-2021)
Authors: Zahraa Qassem Hussein  , Al-Marzouk Khaled Hussein , Mahmood Ehab A.
Published: July 2023

Purpose: The current study aims at examining the reality of bank credit, analyzing, and estimating investment and public spending in Iraq. The research also aims at showing the impact of bank credit on investment and public spending in Iraq.

Theoretical framework: Bank credit has an instrumental and effective part in financing most economic activities, which contributes to revitalizing the national economy by organizing and developing short, medium and long-term financing mechanisms. As for investment and public spending, they reflect the development of the economy and the extent of financial and monetary stability that the country has.

Methodology: For reaching the research methodology, the inductive approach was adopted to study the total facts through formulating economic analysis descriptively by using modern standard tools in economic analysis to show the impact of bank credit on investment and public spending.

Finding: It was concluded that bank credit has a key role, especially in financing investment projects that require great funds in order to create a favorable climate for investment. The relationship between bank credit and investment is a direct relationship.

Research, scientific and social implications: The study identifies investment financing and public spending and how bank credit can meet this financing through the bank strategies. The study also determines which of the two variables, investment and public spending, is most affected by bank credit.
Improve the Competitive Advantage Through Human Resources Management Practices in the Iraqi Banking Sector
Authors: Areej Saad Hasan Abunaila  , Kadhim Shaymaa Mahdi
Published: July 2023

Purpose: This study's objective is to assess this relationship in the context of the banking industry in Iraq. The human resources management practices (HRMPs)

Theoretical framework: in this study included recruiting and selection, training and development, performance appraisal, compensation and reward to testing relationship HRMPs.

Design/methodology/approach: in this study; We analysed by used a quantitative approach, and 246 employees were selected as a sample and given a questionnaire. The SPSS software was used to examine the data that were obtained from the questionnaire.

Findings: The study's findings revealed a variety of hypotheses and conclusions, including the following: competitive advantage (CA) is positively impacted by recruitment and selection. CA is considerably and significantly influenced by compensation and reward. Similar to how performance appraisal do, they significantly boost CA. However, it is important to note that training and development have a significant negative effect on CA.

Research, Practical & Social implications: Overall, it was shown that the Iraqi banking sector is benefiting from increased interest in HRMPs by enabling CA.

Originality/value: The Previous studies indicate that the number of publications in the HRMPs area is growing, Our current study attempts to bridge the research gap in this field, and that the originality in the research comes from the application of these variables in the Iraqi banking sector.
The Covid-19 Pandemic and its Impact on the Yields of Sharia Stock Business Portfolio in Indonesia
Authors: Insawan Husain , Abdulahanaa  , Karyono Otong , Farida Ida
Published: July 2023

Purpose: This research aims to examine the impact of the COVID-19 pandemic on the performance of stock portfolios in Indonesia, particularly the sharia stock portfolios and common stocks in response to information sentiment due to the COVID-19 pandemic on the Indonesian stock exchange.
 
Theoretical framework:  Research by Bash & Alsaifi (2019) and Shanaev & Ghimire (2019) examined the relationship between stock returns through the stock index on political activity or its connection with environmental exploitation (Alsaifi et al., 2020; Guo et al., 2020). The relationship between stock price changes with sports (Buhagiar et al., 2018) and disasters (Kowalewski & Śpiewanowski, 2020).
 
Design/methodology/approach:  The data used in this study were 564 stocks, consisting of 356 Islamic stocks and 208 common shares provided by the Osiris database. The model testing used panel data regression with a time lag approach, where information on the number of positive cases, deaths, and recoveries due to COVID-19 each week affected the performance of the stock portfolio on that day.
 
Findings: The testing of the performance of sharia and conventional stock portfolios showed that there is no significant difference in response to the COVID-19 pandemic information, but statistical statistics on Islamic stocks have a tendency to be more resistant to pressure from selling by investors in the Indonesian capital market compared to common stock portfolios, this is proven by the sharia stock correlation coefficient shown to be positive, on the other hand, the stock regression coefficient shows the opposite direction.
 
Research, Practical & Social implications: This research is expected to be a recommendation material that has benefits for the development of Islamic economics, primarily can be implemented by sharia-based banks in Indonesia and other countries.
 
Originality/value:  This research focuses on studying the performance of stock portfolios in Indonesia. This research responds to the impact of the Covid-19 pandemic on the performance of stock portfolios, which is focused on Islamic stock portfolios.
A Study on Role of Fintech Services Impact of Business Growth Selected a Public Sector Bank in Punjab
Authors: T Hareesh Kumar
Published: July 2023

Purpose: The aim of this study is to examine the role of Fintech services in the growth of Selected National Bank's business. The study looked at the 3G and 4G eras, from 2008-09 through 2021-22.
 
Theoretical Framework: The study main focus on banks are offering various services to their customer’s like Mobile banking, Internet banking, ATM and other services using 3G and 4G technology. These banks have heavy competition among themselves in providing latest and user friendly digital services to their customers to make them satisfy.
 
Design/Methodology/Approach: The study took into account the six Fintech services related to business-to-customer. For the analysis of framed objectives, the study used a quantitative research approach. The study built the Banking Technology Index (BTI) using the six Fintech services and deemed it a proxy for the bank's operations.
 
Findings: The study looked over the entire time period and discovered that all Fintech services have a beneficial impact on SNB's business growth. The study reveals that bank can improve the customer’s satisfaction that ultimately have the positive ripple effect on the business growth.
 
Research, Practical & Social Implications: The study used bivariate correlation to measure the relationship of chosen Fintech services with the BTI and discovered that the majority of the services have a substantial positive link during the 3G and 4G periods. The OLS was employed to assess how Fintech services might affect BTI and it was discovered that in the 3G time, ATM influence was greater, while in the 4G period, credit cards played a critical part in SNB business growth.
 
Originality/Value:  The study provides the Fintech services during 3G and 4G period to the customer services Banking Technology Index, there is no literature that discusses the use of 3G and 4G services on modal to evaluate fintech banking services in the research area. As a result, the purpose of this paper is to make up for this void.
Prevailing Leadership Styles in Change Management: Evidences from Existing Research
Authors: Moosa Mariyam Dhooma , Moosa Visal , Faheem Shirmeena
Published: July 2023

Purpose: To study the evidences from the existing research regarding the prevailing leadership styles in change management.
 
Theoretical framework: The study explored the various leadership styles by reviewing the existing literature. It identified various leadership styles like Autocratic, Authoritarian, Bureaucratic, Laissez-Faire, etc. It discusses the importance and difference among the various leadership styles.
 
Design/Methodology/Approach:  The secondary literature used for analysis came from previously published sources. SCOPUS, Dimensions, and Google Scholar were the databases used to gather the research. The final group of publications for analysis was screened using the “Preferred Reporting Items for Systematic Reviews and Meta-Analyses-PRISMA” guidelines. Twenty different resources were chosen for more research, thematic analysis was used extensively in this investigation.
 
Findings: The findings of this research indicate a correlation between the two styles of “change management”: transformational and transactional leadership. The importance of the conventional bureaucratic styles of leadership declined. Not only do the results highlight the importance of leadership styles, but they also show that employee motivation is a key aspect in every successful business.
 
Research, Practical & Social implications: This article suggested that a highly engaged workforce is essential to the success of any change management initiative. Eventually, it became clear that most leadership styles could be traced back to the theoretical frameworks that Great Man theorists and Kurt Lewin developed.
 
Originality Value: This article is an academic contribution that allows an understanding that Great Man theory, Kurt Lewin’s paradigm having application in principle of contingency management while implementing transformations.
Recruitment Determinants For Central and Non-Local Auditors: an Analytical on the Tehran Stock Exchange
Authors: Union Ali Hilal , Al-Shiblawi Ghazwan Ayad Khalid , Abdulzahra Ali Noori
Published: July 2023

Purpose:  The object of this analysis is to investigate empirically the determinants of the audit selection by local or Non-local Auditor (NLA) and their effect on companies listed on the Tehran Bourses.
 
Theoretical framework: The selection of an independent auditor is influenced by numerous factors. The agency theory predicts that when firm size, debt leverage, and staff compensation costs rise, the likelihood of electing a qualified volunteer auditor in the ordinary general assembly will as well (Hassas Yeganeh & Heidari, 2008).
 
Design/methodology/approach:  The study seeks to examine whether local or NLA are chosen in companies mentioned on the Tehran Stock Exchange (TSE). The research sample contains 108 companies listed on the Tehran Bourses between 2013 and 2019.
 
Findings:  The findings show that the probability of contracting with a NLA decline to a considerable degree if there is a rise in the number of local auditor (LA) regardless of auditor rating. Also, the likelihood of choosing a NLA is lower for high-quality financial reporting companies. Besides, if a NLA is selected, audit fees (AF) are likely to be reduced.
 
Research, Practical & Social implications: Independence is a determinant of employment for central and non-local auditors. The studies focus on auditor independence, which non-local auditors may not have when compared to local auditors in companies in which the government contributes to financing part of its capital.
 
Originality/value:  The research adds to the literature on corporate governance by emphasizing that Board oversight is not a good alternative to auditor monitoring of Financial Statements (FS) credibility and indicates that an auditor may have licensing criteria.
Elucidating the Factors Affecting Entrepreneurs’ Intention to Adopt Social Media in Their Business: A Perspective from Indonesia
Authors: Rizkalla Nosica , Lestari Elissa Dwi , Othman Norashida , Joremi Leylawati , Arinto Boby
Published: July 2023

Purpose: This study aims to identify the factors that influence the incorporation of social media into business activities by Indonesian Millennial. In Indonesia, although the adoption of social media can bring many advantages for the business, only a small portion of Indonesia's small and medium enterprises have fully utilized social media in their business. Most of them only use social media only to market or showcase their product. Meanwhile, only 15% of them have used social media in the selling and transaction process. This is unfortunate as it has been proven that the adoption of social media in the business can help SMEs in day-to-day operation, as well as help them to escalate their business performance.
 
Theoretical Framework: The integration of UTAUT and TAM models was employed to understand entrepreneurs' intentions in applying social media to their businesses. Performance expectancy, effort expectancy and social influence were proposed as the predictor of attitude toward using social media in business, which in turn would influence the intention to adopt social media in business.
 
Design/Method/Approach: This study employed the conclusive research design, specifically descriptive research design, as the objective of the research is to examine the relationship between proposed antecedents and the outcome variable. Three hundred and sixty-two valid responses were acquired through an online survey. PLS-SEM analysis was then conducted to test proposed research hypotheses using smartPLS software.
 
Findings: From the hypotheses testing, it is found that all proposed predictors were proven to be able to affect social media adoption intention, in which social influence was found to contribute the most. This study emphasizes the importance of performance expectancy, effort expectancy, social influence, and attitude in encouraging the adoption of social media in business for millennial entrepreneurs in Indonesia. This study also gives insight to the Government or policy maker regarding how to use these factors in designing the strategy to increase social media adoption in millennials business in Indonesia.
Special Education Classrooms: Can Technology Use Inspired?
Authors: Nordin Mohd Norazmi , Idris Nor Hidayati , Yusof Junaidah , Wahab Norwaliza Abdul , Wahab Jesmin Abd , Ba’ai Nazirah Mohamad , Ali Firkhan Ali Hamid
Published: July 2023

Purpose: This study aim to explore the inspiration of technology in conducting learning process for special education studens in classroom.
 
Framework: It is common knowledge that education today requires teachers to be more creative in delivering learning and teaching in the classroom.
 
Methodology: This study use qualitative approach in gathering the data. 12 teachers were interview in this studies.
 
Findings: The result shows the rapidity of technology is now to some extent helping teachers find fresher ideas to conduct teaching in the classroom. The existence of various types of technology including gadgets, software, video applications and others are seen to be able to attract the interest of students in turn can achieve teaching objectives. However, some studies show that some teachers are less effective in the use of technology when teaching in the classroom.
 
Implications: In addition to speeding up the process of obtaining information, the use of technology also actually helps understanding and attracts students to learning. It is hoped that the findings of this study can help future researchers to conduct further research.
 
Value: This to some extent shows a loss to student learning. The use of technology should be utilized and used properly because space and opportunities for access to technology are now readily available.
Social Media's Effect on Millennials and Generation Z's Green Purchasing Habits
Authors: Sethuraman Priya , G Arasuraja , M Rajapriya
Published: July 2023

Purpose: The purpose of researching the impact of social media on millennials' and Generation Z's green purchasing habits is to better understand how these platforms influence their attitudes and behaviours towards environmentally conscious consumer choices. This data can help businesses and marketers target and engage these demographic groups more effectively, as well as shed light on the role of social media in promoting sustainable consumption and driving positive environmental change.
 
Theoretical framework: There are two theories that can be used to understand the impact of social media on the green purchasing habits of millennials and Generation Z. Social Learning Theory suggests that individuals learn and adopt new behaviors by observing the actions and attitudes of others, including those they follow on social media and Norm Activation Theory states that Individuals are much more likely to engage in environmentally responsible behaviours when they believe such behaviours are the social norm and are supported by their peers and social media influencers.
 
Design/methodology/approach: A descriptive research design was used to investigate social media's impact on the green purchasing habits of millennials and Generation Z. The current study has conducted a quantitative analysis of the data that was gathered using a questionnaire survey. Based on the age category, the respondents were chosen using the purposive sample technique. Focusing on a particular age group that falls within the millennial and generation Z categories was done via non-probability purposive sampling. There were 600 respondents in the sample used for the study.
 
Findings: According to the study's findings, social media has a substantial impact on shaping the attitudes and behaviours of generation y and z groups towards environmentally conscious consumer choices.
 
Research, Practical & Social implications: Businesses and marketers can use the findings of this research to better target and engage these demographic groups in promoting environmentally conscious consumer choices. We can gain a better understanding of the role of social media in promoting sustainable consumption and the potential for these platforms to drive positive change towards more environmentally responsible behaviours by investigating the impact of social media on the green purchasing habits of generation y and z groups.
 
Originality/value: The originality and value of this study investigating the impact of social media on millennials' and Generation Z's green purchasing habits derive from its potential to inform strategies for promoting sustainable consumption and driving positive change towards a more environmentally responsible future.
The Impact of Green Manufacturing Strategies on Organization Competitive Performance: a Comparative Study of Opinions of A Sample of Departments Operating in (Northern Cement Associate) and (Southern Cement State
Authors: Madah Nasrat A.
Published: July 2023

Purpose: The research aims to determine the extent to which green manufacturing strategies are applied in two Iraqi companies belonging to the public sector, as well as diagnosing the level of competitive performance in the two companies under study, in addition to shedding light on the impact of applying these strategies in reducing the costs of products and their role in providing a large financial return for the company and in a way that contributes to enhancing its competitive performance and increasing its productivity.
 
Theoretical Framework: Green manufacturing is a comprehensive system for all production stages embodied in the form of a sustainable approach to the design activities involved in the process of producing or developing products or operating the system in order to reduce environmental impact, reduce the depletion of natural resources, rationalize the use of raw materials and recycle them to make those products more efficient.
 
Design/Methodology/Approach: The study sample was represented in (190) views in the two companies (Northern Cement Associate and Southern Cement State Company), as the answers obtained from the aforementioned sample were analyzed through the statistical analysis package (SPSS).
 
Findings: One of the most prominent results of the research is the presence of a state of convergence between the two companies regarding the variables in general, which is due to a basic element that the two companies follow the same reference represented by the Iraqi Ministry of Industry and therefore the performance adoptions in its general framework are almost similar, including instructions, general directions and strategies that are adopted by the supervisory institution It is the responsibility of the operating departments to adopt them and work under the general policies of the ministry.
 
Research, Practical & Social Implications: One of the most important recommendations of the research is that the Ministry of Industry and Minerals adopts a policy that obliges its affiliated companies to provide clean products that contribute to reducing environmental pollution and enhance their competitive performance, as well as adopting control systems that follow the process of applying green manufacturing strategies from before these companies.
 
Implication/ Originality/Value: The Originality of this research is examines impact of applying green manufacturing strategies in reducing the costs of products in the two companies under study, and the role that these green manufacturing strategies in providing a large financial return for the company and enhancing its competitive performance and increasing its productivity.
Effect of Executive Compensation on Financial Performance of Listed Non-Financial Firms in Nigeria
Authors: Mohammed Sha'awa , Ibrahim Abbas Umar , Maitala Faiza
Published: July 2023

Purpose: Examine the effect of executive compensation on the financial performance of listed non-financial firms in Nigeria.
 
Theoretical framework: The continuous rise in compensation of executives in Nigeria without a corresponding increase in firm performance has continued to generate intense debates and controversial opinions within the corporate environment. Consequently, the need to understand the degree of relationship between executive compensation (measured by salary emolument, bonuses, stock-based compensation and pension) and firm performance (measured by return on equity).
 
Design/methodology/approach:  A correlational research design was used based on a filtered census population of 63 firms listed on Nigeria’s stock exchange. Secondary data was obtained from the annual financial reports of these firms and analyzed using the generalized methods moments.
 
Findings: The study found salary emoluments, bonuses and stock-based compensation, as measures of executive compensation, have negative impact on the return on equity of listed non-financial firms in Nigeria. Where executive pension claims a positive impact on the return on equity of listed non-financial firms in Nigeria.
 
Research,  Practical  &  Social  implications: Regardless of executive compensation being an incentivizing tool for the executive team, which  has a significant impact on company strategy, decision-making, and value creation as well as enhancing executive retention, different components of executive compensation exert different effect on the financial performance of firms as confirmed by this research.
 
Originality/value: The research points out different executive compensation measures have different impacts on performance. Consequently, the need for stakeholders to determine the perfect combination of the compensation measures that best drive performance.