bluuebunny/crossref_metadata_2025 huggingface dataset:
INFLUENCE OF INVENTORY MANAGEMENT ON PERFORMANCE OF THE PRIVATE COMMERCIAL BANKS IN KENYA
Authors: Kithae Samuel , Achuora Dr. John
Published: January 2023

Purpose: The goal of the study was to examine the influence of inventory management on performance of private commercial banks in Kenya, with an aim of making recommendations on proper use of inventory management practices.Methodology: This research study adopted a descriptive research design approach. The researcher preferred this method because it allowed an in-depth study of the subject. The target population was all the 220 procurement officers in the private commercial banks in Kenya. From the three strata, a sample of 142 respondents was selected using simple random sampling. Data was collected using self-administered questionnaires. The data collected was analyzed by use of descriptive and inferential statistics. Multiple regression model was used to show the relationship between the dependent variable and the independent variables.Results: In regard to information technology, the regression coefficients of the study show that it has a significant influence of 0.752 on performance of private commercial banks. Second in regard to warehouse management system, the regression coefficients of the study show that it has a significant influence of 0.156 on performance of private commercial banks.With regard to the third objective, the regression coefficients of the study show inventory cycle counting has a significant influence of 0.06 on performance of private commercial banks. Lastly, in regard to the fourth objective, the regression coefficients of the study show warehousing management system  has a significant influence of 0.02 on performance of private commercial banks.Conclusion: The findings of the study concluded that information technology, inventory control techniques, inventory cycle counting and warehousing management system have a positive relationship with performance in private commercial banks.Policy recommendation: the study recommended that private institutions should embrace inventory management practices so as to improve their performance and further researches should to be carried out in other private institutions to find out if the same results can be obtained.
INFLUENCE OF SUPPLY CHAIN SUSTAINABILITY ON PERFORMANCE OF COMPANIES IN THE OIL INDUSTRY IN KENYA.
Authors: Ngugi Christine Afandi , Kihara DR. Allan
Published: January 2023

Purpose: The purpose of the study was to examine the influence of supply chain sustainability on performance of companies in the oil industry in Kenya with an aim of making recommendations on proper use of supply chain sustainability strategies. The study aimed at establishing how reverse logistics management, information technology adoption, early vendor involvement and green procurement adoption influences performance of companies in the oil industry. To achieve this, the study reviewed both theoretical and empirical literature and proposed the research methodology that addressed the gaps identified in literature as well as answer the stipulated research questions.Methodology: This research study adopted a descriptive research design approach targeting procurement staff at the 53 oil companies. This method is preferred because it allows an in-depth study of the subject. To gather data, structured questionnaire was used to collect data from 159 procurement officers, who were selected using simple random sampling, from the three strata. Once collected, data was analysed using descriptive and inferential statistics. Quantitative data was analysed using multiple regression analysis. The qualitative data generated was analysed by use of Statistical Package of Social Sciences (SPSS) version 22.Results: The response rate of the study was 75%. The findings of the study indicated that reverse logistics management, information technology adoption, early vendor involvement and green procurement adoption have a positive relationship with performance in companies in the oil industry.Contributions to policy and practice: The study recommended that companies in the oil industry should embrace supply chain sustainability so as to improve performance and further researches should to be carried out in other institutions to find out if the same results can be obtained.
INFLUENCE OF INNOVATION STRATEGIES ON PERFORMANCE OF INTERNET SERVICE PROVIDER COMPANIES IN NAIROBI KENYA
Authors: Kanyi Eric Gachari , Kihara Allan
Published: January 2023

Purpose: The main aim of this study was to assess the influence of innovation strategies on performance of Internet Service Provider Companies in Nairobi Kenya. The study specifically aims at assessing the influence of product innovation, process innovation, market innovation and technological innovation on performance of Internet Service Provider Companies in Nairobi Kenya. Despite the substantial number of empirical studies in strategic management, research on the relationship between innovation strategies and firm performance has not yet reached a definitive consensus on whether firms are better off remaining focused or diversifying in different businesses.

Methodology: The study adopted the Diffusion of Innovation Theory, Technology Acceptance Model, Resource Based View, Herman Kahn Scenario Thinking Theory and Theory of disruptive innovation. This research used a descriptive survey design. The study population was 228 managers from Marketing, IT, Product Development and Business Intelligence drawn from the 60 internet Service provider companies  licensed by Communication Authority of Kenya. The study adopted stratified sampling technique. The sample size was 146 respondents. This study used primary data obtained from the original sources using questionnaires. Data collected from the questionnaires was converted from responses to quantitative format for ease in analysis using statistical package for social sciences (SPSS). The statistics generated was descriptive statistics which included frequencies and percentages and inferential statistics which included a multiple linear regression. A multiple linear regression model was used to show the relationship between the dependent and independent variables.

Findings: The study revealed that product innovation strategy, process innovation strategy, market innovation strategy and technological innovation strategy positively and significantly influence performance of Internet Service Provider Companies in Nairobi Kenya.

Unique contribution to theory, practice and policy: Based on the findings, study recommended that Internet Service Provider Companies in Nairobi, Kenya should stipulate policies that provide and enhance platforms for marketing innovation so as to improve performance in the internet service provider companies. There is need also to invest in marketing innovation strategies including pricing, future customer engagement, product placement and product promotional avenues so as to improve performance in the internet service provider.
ROMANO-PARTHIAN MACHINATIONS FROM CARRHAE TO THE ASSASSINATION OF JULIUS CAESAR
Authors: GRAHAM DARYN
Published: January 2023

Purpose: The purpose of this article is to reveal the scheming and plotting behind the veneer of the narrative of an earth-changing era in Roman history, in a new way, by demonstrating that Roman and Parthian worlds influenced, and impinged upon, each other in ways not always covered in extant modern literature.

Methodology: The methodology applied throughout this article is that of historical analysis, using ancient sources in light of modern scholarship. However, this is done in a unique, learned sense, in that it seeks to look at the period covered by this article in a more broad sense geographically than most treatments on the Late Republic do, but doing so still by focussing upon an aspect of history, namely the historical interchange between Rome and Parthia.

Findings: This article finds that Roman politics was not performed in a vacuum. Rather, it existed in a world where examples, and precedents, inspired a range of remonstrations, and official duties. Thus, it is shown that the worlds of Rome and Parthia were closer, politically, than is often recognised during the period covered by this article.
Information Technology - A Veritable Tool For National Development
Authors: Musa Bweseh Benjamin , Maihankali Munura
Published: January 2023

Purpose: Information Technology has become an indispensable tool in the achievement of remarkable feats - advances in health, agriculture, education, effective and efficient business solutions in the western world; whereas, in the African domain, only meager efforts has been made to exploit and leverage the merits of IT. The focus of this paper is to elucidate the concept of IT, its evolution, and challenges in the African setting; and ultimately a roadmap is proffered on how to leverage IT for National development.Methodology: To produce tangible inferences tailored at the solutions to the challenges mitigating the optimal utility of IT in the African setting,  relevant data focused on IT, its evolution, challenges, advances, current state, and usage were gathered from literature most relevant to the subject matter via eBooks, articles, and first-hand observation. The modeled concept here constitutes a discuss on the meaning and applications of IT; the evolution of IT; a survey of national development constraints of African countries, threats and impediments to IT utility in the African domain; and ultimately a roadmap for IT in improving National development with better policies in Africa.Results: Based on the problem domain, the findings of this study imply that the drawbacks to the optimal utility of IT in the African setting are primarily socially induced, economic-related, driven by lagging policies, and less of technicalities or gadgetry. The proffered solutions focus on the adjustment of regulations, policies, and individual efforts that promote healthy IT practices to facilitate National development.Unique contribution to theory, policy and practice: This study brings to light the major drawbacks mitigating the leveraging of IT in National development in the African setting; it further demonstrates that a blend of an adjustment of policies and regulations, and healthy IT practices/habits by individual as novel approach play a key role in curbing the challenges in question and ultimately yield a significant improvement in the utility of IT in fostering National Development in the African setting.
REGULISANJE PITANJA DRŽAVNE IMOVINE I VLADAVINA PRAVA – DA LI JE USTAVNI SUD BIH OTIŠAO PREDALEKO? / REGULATION OF STATE PROPERTY AND RULE OF LAW - WAS THE CONSTITUTIONAL COURT OF BIH GOING TOO FAR?
Authors: Nurkić Benjamin , Hasanović Faris
Published: January 2023

The aim of this paper is to consider the relationship between the regulation of state property and the rule of law, and for this purpose the authors analyze the Decision of the Constitutional Court of BiH No. U-4/21 which declared certain provisions of the Law on Forests of Republika Srpska unconstitutional. The paper discusses not only the issues of the relationship between state property and the rule of law, but also the issues of judicial activism and the rule of law. In particular, the authors analyze the extent to which the courts, and in this particular case the Constitutional Court of BiH, in order to protect the rule of law, may interfere in the competences of the legislature. In this context, the authors consider the justification of judicial activism of the Constitutional Court of BiH in case U-4/21, considering whether the Constitutional Court of BiH has the right to protect the principle of the rule of law in such a way. Finally, the authors explain why judicial activism is necessary when it comes to the relationship between constitutional and legislative power and why judicial activism of the BiH Constitutional Court was necessary in the case U-4/21.
KOME PRIPADA BOSNA? / TO WHOM DOES BOSNIA BELONG?
Authors: Memišević Hamza
Published: January 2023

The text is a review of the book: Review of the book Bosnia and Herzegovina and the Western Balkans - Aspects of Geopolitics and Hybrid War, by Ahmed Kico/Miralem Kapetanović, Atlantic initiative, 2019.
ULOGA KONGRESA U OBLIKOVANJU VANJSKE POLITIKE SAD-A PREMA SFRJ 1990. I 1991. GODINE / THE ROLE OF US CONGRESS IN SHAPING AND FORMULATING THE US FOREIGN POLICY TO SFRY IN 1990 AND 1991
Authors: Karčić Hamza
Published: January 2023

The goal of this paper is to analyze the role of Congress in the formulation of American foreign policy towards Yugoslavia with special reference to the situation in Bosnia and Herzegovina in 1991. The paper is based on currently available Congressional archival materials, archives of individual former Senators, and media reports from that period. This paper will try to prove that some key members of the Senate started following the events in Yugoslavia very early on and that through their activities in the Senate they tried to shape the US foreign policy towards Yugoslavia in 1991.
INSTITUCIONALNI DIZAJN AMERIČKOG PREDSJEDNIČKOG SISTEMA / INSTITUTIONAL DESIGN OF THE AMERICAN PRESIDENTIAL SYSTEM
Authors: Toromanović Amna
Published: January 2023

The United States of America has a specific model of political system. It differs from other political systems due to its consistent separation of powers with a strong role of the president, and due to a stable traditional two-party political system. In order to understand the prospects for the development of new democracies, it is necessary to study the American presidential system and to look into experiences of American constitutionalism. The intention of this paper is not just to present the system to be implemented and then to expect desirable effects, but to understand that this successful model is the result of a long lasting fight for the respect of the Constitution and rights. This has been predicted and guided by the founders of the American Constitution, for whose outcome the most important was the democratic spirit of American man and American society. The basic method used in writing the paper is the historical method. In the study, the comparative method or the comparative law method was used and was of immeasurable importance. The application of the sociological method was also very important while writing the paper. The conclusions were presented emphasizing that the existing political institutions in the USA today are in direct connection with the institutions that preceded them in their long historical development, which testifies to their exceptional stability, because there are no essential changes in their physiognomy.
Hipertexto e suporte digital: novas formas de leitura
Authors: Rodrigues Daniele Nunes , Fachin Paulo
Published: January 2023

O crescente uso das mídias digitais no nosso cotidiano possibilitou mostrar como a manifestação da linguagem está se modificando. Por isso, este trabalho buscou discutir como os novos suportes ligados a tecnologias digitais estão modificando a prática da leitura, focando em uma tipologia de texto muito recorrente nas Internet: O hipertexto. Com uma estrutura que possibilita uma maior interação (leitor-autor-texto) e que o leitor seja mais ativo na sua leitura, o hipertexto proporciona um vislumbre de como os novos textos diferenciam-se dos textos impressos. Como fundamentação teórica, recorremos a concepção de gênero postulada por Bakhtin (2003), as reflexões sobre suporte de Marcuschi (2003) e Araujo (2006), e as concepções de hipertexto a partir de Koch (2007) e Coscarelli (2005) e a análise de um enunciado. Neste artigo constatamos a diferenciação do suporte impresso/offline e online e como isso influencia na caracterização do gênero/enunciado. Assim como o hipertexto e suas características possibilitam uma nova forma de leitura, de maneira mais ativa e interativa. 
 
ABSTRACT
 
The growing use of digital media in our daily lives has made it possible to show how the manifestation of language is changing. Therefore, this work sought to discuss how the new supports linked to digital technologies are modifying the practice of reading, focusing focusing on what the object of this research is: The hypertext. With a structure that allows a greater interaction (reader-author-text) and the reader can be more active in their reading, hypertext provides a glimpse of how new texts differ from printed texts. As a theoretical foundation, we resort to the concept of genre postulated by Bakhtin (2003), the reflections on support from Marcuschi (2003) and Araujo (2006), and the concepts of hypertext from Koch (2007) and Coscarelli (2005) and the analysis of a statement, a blog post that with its features and elements make it a hypertext. In this article, we could see the difference between printed/offline and online support and how this influences the characterization of the genre/utterance. As well as hypertext and its characteristics enable a new way of reading, in a more active and interactive way.
Recursos estratégicos no setor de serviços: Um estudo sobre a diferenciação entre as nutricionistas da cidade de Maringá
Authors: Bastos Marina de Souza , Augusto Cleiciele Albuquerque
Published: January 2023

O objetivo deste artigo é compreender como os recursos e capacidades, influenciam na estratégia de diferenciação de nutricionistas que atuam na cidade de Maringá. Para tanto, identificou-se as principais bases de diferenciação presentes no trabalho das nutricionistas investigadas, bem como os principais recursos das firmas selecionadas, a fim de analisar o seu potencial competitivo, com base em seu valor, raridade e imitabilidade. Metodologicamente, optou-se por uma pesquisa qualitativa e descritiva, envolvendo a realização de entrevistas semiestruturadas com sete nutricionistas mais seguidas no Instagram da cidade de Maringá. Os resultados evidenciaram que a principal base de diferenciação explorada é o marketing de conteúdo, bem como a customização dos serviços fornecidos. Quanto aos recursos, observou-se que os mais importantes são os recursos humanos e físicos, notadamente os tecnológicos. Em tempo, verificou-se que o pioneirismo pode contribuir para a vantagem competitiva das empresas investigadas, tanto em termos de liderança tecnológica, como pela abordagem profissional inédita. Conclui-se que as mídias sociais auxiliam na captação do cliente e na criação de públicos-alvo, além de auxiliarem na comunicação quanto a personalização dos atendimento das nutricionistas, apesar do número de seguidores não estar diretamente relacionado à posse de recursos estratégicos e ao potencial competitivo das empresas.
 
 
ABSTRACT
 
The purpose of this article is to understand how resources, bases of differentiation (BD), and social media can build a strategic approach based on the differentiation of nutritionists. In order to do so, the main differentiation bases present in the work of the investigated nutritionists were identified, as well as the main resources of the selected firms, in order to analyze their competitive potential, based on their value, rarity, and imitability. Methodologically, qualitative and descriptive research was chosen, involving semi-structured interviews with the seven most followed nutritionists on Instagram in the city of Maringá. The results showed that the main differentiation base explored is content marketing, as well as the customization of the services provided. As for resources, it was observed that the most important are human and physical resources, especially technological ones. In time, it was found that pioneering can contribute to the competitive advantage of the investigated companies, both in terms of technological leadership and the unprecedented professional approach. It is concluded that social media help in attracting customers and creating target audiences, in addition to assisting in communication regarding the personalization of nutritionists' care, despite the number of followers not being directly related to the possession of strategic resources and the potential competitive of companies.
Review on Pathology of Blood and Blood Born Diseases
Authors: M. G. Shinde  , Sanjay K Bais  , Samarth Shamrao Koyale
Published: January 2023

While red blood cell (RBC) transfusion is the most common medical intervention in hospitalized patients, as with any therapeutic, it is not without risk. Allogeneic RBC exposure can result in recipient alloimmunization, which can limit the availability of compatible RBCs for future transfusions and increase the risk of transfusion complications. Despite these challenges and the discovery of RBC alloantigens more than a century ago, relatively little has historically been known regarding the immune factors that regulate RBC alloantibody formation. Through recent epidemiological approaches, in vitro–based translational studies, and newly developed preclinical models, the processes that govern RBC alloimmunization have emerged as more complex and intriguing than previously appreciated. Although common alloimmunization mechanisms exist, distinct immune pathways can be engaged, depending on the target alloantigen involved. Despite this complexity, key themes are beginning to emerge that may provide promising approaches to not only actively prevent but also possibly alleviate the most severe complications of RBC alloimmunization.
An Updated Review on Quality Aspects of Herbal Drug and its Formulation
Authors: Sarfaraz Kazi  , Sanjay Bais  , Kishori Parade
Published: January 2023

Since a very long time ago, medicinal plants have been used to improve human health. Today, they are becoming more and more widely used as pharmaceuticals, supplementary and alternative therapies, food supplements, cosmetics, and, more surprising, medical gadgets. To assess a high-quality medicine, herbal formulations must be standardised. The total of all elements that directly or indirectly affect the safety, efficacy, and acceptability of the drug product makes up the quality of a herbal drug. The field of herbal drugs and formulations is developing quickly nowadays, and there is still much to learn about the standardisation of these products. However, the lack of a standardised parameter hurts herbal treatment. The major limitations are the lack of standardised raw materials, processing methods and of the final product , product formulation and lack of final products, product formulations, and lack of predetermined criteria for quality assurance. By applying current, suitable GMP standards, it is essential to evaluate the regulation of herbal medicine in order to ensure the quality, safety, and efficacy. The role of various spectroscopic, chromatographic, and electrophoretic methods in the standardisation and good quality assurance of herbal medicines and products was also discussed
MANGO AGRIBUSINESS DEVELOPMENT IN WEST JAVA PROVINCE, INDONESIA
Authors: Awaliyah Fitri , Saefudin Bobby Rachmat , Sulistyowati Lies , Rasmikayati Elly , Dwirayani Dina
Published: January 2023

Indonesia is a tropical country that has the fourth largest level of mango commodity production in the world, with a contribution rate of 4.8% to world mango production. One of its production centers in the Province of West Java. West Java has many opportunities and potential to develop the mango agribusiness sector. This study aims to see the extent of the development of mango agribusiness in West Java Province, thus providing an overview of the carrying capacity of the mango agribusiness subsystem in dealing with various current agricultural economic problems. The research method uses a survey method. The data analysis of this research used descriptive statistical analysis. The selection of the research location was done by using multi cluster random sampling method. Four mango production centers were selected as sample locations, namely Indramayu, Cirebon, Majalengka and Kuningan districts. Respondents in this study amounted to 200 farmers who were taken randomly. The results of the study illustrate that farmers are facing a significant increase in the price of production factors, facing the problem of decreasing production and productivity from the mango farming results. However, even so the condition of the marketing and supporting subsystems is still in a good state of development, so that mango farming carried out by farmers is still profitable and feasible to continue to be developed.
HABITAT AND THREATS TO THE ARBOREAL PANGOLIN POPULATION (PHATAGINUS TRICUSPIS) IN THE MONT KOUFFÉ PROTECTED FOREST (BENIN)
Authors: Georges NOBIME
Published: January 2023

In Benin, due to habitat disturbance due to strong anthropogenic pressure, some pholidote species have become vulnerable or even threatened, as is the case with tree pangolins. Thus, the problem of wildlife conservation, especially that of pholidotes, becomes worrying. The overall objective of the study is to determine the preferred habitats and threats to the tree pangolin population in the Monts Kouffé protected forest. The method used to collect biogeographical data is based on surveys followed by forest surveys and interviews with the local population. Thus, clues of the presence of Phataginus tricuspis (smell of the animal, tree cavities, claws of the animal against trees in savannah, open forest, dense dry forest and gallery forest in the hunting areas of Manigri Ikanni, Manigri Oké, and Agbassa) were sought and this through excavations in the savannahs. The Menly Alpha Habitat Preference Index was calculated to determine the habitat preference of the tree pangolin and the frequency of threat observations on this animal population. The species frequents open forests, gallery forests, dense-dry forests, wooded savannahs, shrub savannahs. But nevertheless, it has a strong preference for dense dry forests with the Menly alpha index equal to 0.8. The decline of the species’ populations is facilitated by several factors that constitute direct or indirect threats affecting the distribution of the species. These threats are: deforestation (49.05%), illegal hunting (22.64%), human occupations (13.20%), transhumance (7.54%) and wildland fires (7.54%).
IS FINANCIAL ACCOUNT OF BALANCE OF PAYMENTS SUSTAINABLE?
Authors: Nga Hui Theng , Tang Tuck Cheong Tang
Published: January 2023

This study aims to investigate the sustainability of financial account balance of Balance of Payments (BoP) with global evidence. The sample covers 117 countries with quarterly observations ranging between 1945 and 2016. This study employs Augmented Dickey-Fuller (ADF) unit root tests with structural break. The empirical results suggest all of the sampled countries, except for China have their sustainable financial account balances. This finding is important from the policy perspective that the capital account liberalization, and macroeconomic policies are favourable in the long-run.
CULTURAL AND NON-CULTURAL HOLIDAY EFFECT IN JAPANESE AND SOUTH KOREA STOCK MARKETS
Authors: Sandara Segaran Renogadewi , Chia Chee Jiun
Published: January 2023

This paper investigated the existence of cultural and non-cultural holiday effect in Japanese and South Korea stock markets consisting of four selected stock indexes which are Nikkei 225, JASDAQ, KOSDAQ and KOSPI. Descriptive statistics and Ordinary Least Square (OLS) with dummy variables are adopted to examine the average returns and associated with the cultural and non-cultural holiday effect behavior. It is found that post-holiday and cultural post-holiday effects happened in Nikkei 225 while KOSDAQ only showed cultural post-holiday effect. On the other hand, insignificant holiday effect was found in JASDAQ and KOSPI. This holiday and cultural influences can be explained with the arguments from the trading behavior where both countries have their own cultural, own nation holidays and traditional days affecting the trading patterns in the stock markets.
HETEROGENOUS IMPACT OF GLOBALISATION ON INCOME INEQUALITY IN TURKEY
Authors: Ahmad Nurshila
Published: January 2023

Theoretical claims about the globalisation-income nexus imply that globalisation in general benefits all groups of countries, that more integrated economies tend to grow faster and economic growth usually improves economic performance, social and political relations. However, previous literature shows opposite findings, globalisation drops developing countries into an income inequality trap. As a developing country, Turkey qualifies as one of the more unequal economies. In view of this, the study suggests the impact of globalisation on income distribution in Turkey is Heterogeneous by implementing Quantile Regression (QR) analysis. In doing so, the possibility of effects of globalisation on unequal explains two levels of the income distribution, namely high-level income and low-level income. This finding provides a thorough explanation for each quantile response from the income distribution. It was determined that the impact of globalisation on the low-income level is greater than the impact on the high-income level in Turkey. In rapidly growing unequal distribution, the income gap between low and high-income levels is even in decline. Thus, Turkey’s government should pay greater attention to the low-income group in order to mitigate the negative effects of globalisation. As well as a policy recommendation, it is recommended that Turkey’s governments to reform and welcome globalisation activities such as trade and FDI. Due to this suggestion, Turkey is highly recommended to well prepare training workers, education platforms and tariff deregulations. In sum, foreign financing and integration with the international capital markets will increase the productive capacity in the low-level income group.
THE IMPACT OF MCO ON THE STOCK MARKET AND MORATORIUM ON BANKING SECTOR’S PERFORMANCE IN MALAYSIA: THE CASE OF COVID-19
Authors: Mohd Sah Nur Izzatie , Wong Wai-Yan
Published: January 2023

This study examines the influence of COVID-19 on the KLCI and also the stock price of banks in Malaysia. We use the event study methodology to examine the impact of COVID-19 in the pre-and post-10 days of the event dates. Data on stock prices of are obtained from Bursa Malaysia. The findings show that the cumulative abnormal return (CAR) of the overall stock market decreased significantly after the announcement of the first Movement Control Order (MCO) in the country. This indicates that the economic and financial instability caused by COVID-19 has reduced investor confidence. The study also shows that blanket loan moratorium has resulted in a decrease of CAR for three major local banks. The MCO which was enforced to reduce the number of widespread cases was followed by the implementation of bank moratorium to assist the people due to their income reduction. Hence, our study empirically shows that banks were negatively affected by the implementation of moratorium.
DETERMINANTS OF FACTORS INFLUENCING TAX AVOIDANCE IN PREPARING FINANCIAL STATEMENT AMONG SME TAXPAYERS
Authors: Marimuthu Munusamy , Lee Su Hee
Published: January 2023

The tax avoidance cases in Malaysia increased year by year. The tax avoidance led to country revenue under collected. Therefore, this study aims to investigate the factors that lead to tax avoidance among SME taxpayers in Penang, Malaysia. The study is performed by adopting the Approach-Avoidance Theory model. This model widely used to explain the decision making by the taxpayers to involve in tax avoidance activities. The framework of the study focused on four level factors namely tax complexity, tax compliance costs, tax rate and government transparency spending and tax education and tax knowledge. The objectives of this study are to determine the level and the relationship of tax complexity, tax compliance costs, tax rate and government transparency spending and tax education and tax knowledge and tax avoidance. This study employed the quantitative method by distributing the surveys to the SME taxpayers in Penang state. The total sample of this study was 420 respondents. Collected data were analyzed by using SPSS statistic version 25. As a result, the findings from the regression analysis revealed that tax complexity, tax compliance costs and tax education and tax knowledge significantly on the tax avoidance activities among SME taxpayers in Penang state. However, the study discovered that there is an insignificantly relationship between tax rate and government transparency spending with tax avoidance activities in Penang state. The results of this research are used to develop awareness among the SME owners and to reduce the tax avoidance cases in Penang, Malaysia.
THE ACCEPTANCE OF DIGITAL FINANCE (DiFi) AMONG MUSLIM CONSUMERS IN MALAYSIA
Authors: Muchlis Gazali Haneffa , Jumadi Junisa
Published: January 2023

Digital Finance (DiFi) is a promising way of promoting inclusive finance. The internet plays a significant role in promoting advancement in the financial industry, especially digital finance. There are many benefits digital finance could offer, such as greater financial inclusion, expansion of financial services, affordability, security, and convenience. Although there is an increasing number of digital finance adopters in recent years, the acceptance has not been impressive in rural areas. Many consumers in rural areas still seriously suffer from digital finance exclusion. The purpose of this study is to explore and understand the Muslim consumers' intention to use digital finance by extending the Technology Acceptance Model (TAM) with Perceived Credibility and Subjective Norm. A secondary methodology is used for this study through library research by reviewing the concepts of digital finance adoption. This conceptual paper provides an understanding of the acceptance of DiFi among Muslim consumers in Malaysia. The conceptual model of this study could contribute to researchers keen on investigating the adoption of DiFi relating to Muslim consumers. The factors presented in this study are limited. Future research should consider more measures of digital finance adoption. This paper is one of the very few attempts that examined the acceptance of digital finance among Muslim consumers in Malaysia.
THE OUTBREAK OF THE COVID-19 PANDEMIC IN MALAYSIA: A CONCEPTUAL ANALYSIS
Authors: Sigang Gugkang Alesia , Chia Yee Ee , Lee Lilian Shiau-Gee
Published: January 2023

Leading to declining business activity, disrupted industrial supply chains, and employee quarantine, the COVID-19 outbreak not only raised health concerns but also had a significant economic impact on Malaysia. The objective of this conceptual paper is to discuss the overall impact of the COVID-19 pandemic on Malaysia's most vulnerable populations. This study proposes quantitative research approach based on statistical data to further explore our objectives. From 4th May 2020 to 30th April 2021, the key data on the total number of confirmed cases of COVID-19 and the total number of individual recovered cases were collected via the Ministry of Health Malaysia. This study concludes that recovery and stabilization measures are necessary in times of pandemic, where economic sectors have been allowed to open up under strict guidelines. Thus, the economy could be resurrected to meet today’s issues by implementing standard operating procedures (SOPs), stimulating investment and businesses, and restoring the economy in stages.
IMPACT OF BELT AND ROAD INITIATIVE ON ECONOMIC GROWTH
Authors: Ooi Ai-Yee , Azman Nur Shahirah , SAW Andrew Tek Wei , Teoh Kit Yik
Published: January 2023

Belt and Road Initiative (BRI) has been proposed by president of China in 2013, as the purpose of boosting developments and trade activities in China, Asia, Europe, Middle East and Africa. The study focuses on examining the impacts of BRI strategy towards the economic growth of 60 participated countries. Panel data analysis is used to determine the relationship of foreign direct investment, government expenditure, international trade, exchange rate and inflation rate with gross domestic production. We divide the sample into pre-and post-BRI covering from 2008-2013 and 2014-2020 respectively to better dissect the impact of BRI on economic growth. Our findings show that the impact of foreign direct investment and exchange rate on economy growth are significant during the period of pre-BRI while after BRI foreign direct investment, exchange rate, government expenditure and inflation are found significantly associated with economic growth. The findings also demonstrate the expected sign of the relationship with theory; merely government expenditure shows unexpected negative sign. The study covers almost full sample of participated countries lead to the highly reliable panel regression results. The finding perhaps can be the guideline to those countries who intend to be part of BRI in the future.
EXCHANGE RATE MISALIGNMENTS IN ASEAN-5 COUNTRIES
Authors: Mohamed Azali
Published: January 2023

The purpose of this paper is to estimate the exchange rate misalignments for Indonesia, Malaysia, Philippines, Singapore and Thailand before the currency crisis. By employing the sticky-price monetary exchange rate model in the environment of vector error-correction, the results indicate that the Indonesia rupiah, Malaysian ringgit, Philippines peso and Singapore dollar were overvalued before the currency crisis while Thai baht was undervalued on the eve of the crisis. However, they suffered modest misalignment. Therefore, little evidence of exchange misalignment is found to exist in the second quarter of 1997. In particular, Indonesia rupiah, Malaysia ringgit, Philippines peso and Singapore dollar were only overvalued about 1 to 4 percent against US dollar while the Thai baht was only 2 percent undervalued against US dollar.
The Painting "Jamuan Kerinduan" by Nurali, a Regional Artist Who also Enlivens Contemporary Art in Indonesia
Authors: Septyana Risa , Sakre Tantra
Published: January 2023

This writing is motivated by the art world today, that contemporary art is an art movement that gives freedom to art connoisseurs and art creators in creating works and assessing beautiful art. Independence which gives freedom to work, both in terms of: concept of work, ideas, visual/visual forms, techniques, character of visual language, freedom of expression, and other freedoms. The purpose of this paper is to find out the results of the analysis of visual forms in contemporary paintings. Where the discussion is focused on the artist Nurali and examines one of his paintings entitled "Jamuan Kerinduan". The results obtained in writing are to examine the visual analysis of the painting using art science and the principles of contemporary art. The conclusion is the result of an analysis by using art science on the principles of contemporary art, the painting "Jamuan Kerinduan" by Nurali and that work, entered into contemporary art which has the freedom to work, both freedom in images/visuals, techniques, concept and so on. Has distinctive features and characteristics according to the concept of its creator. The depiction of marginal creatures/figures, the hallmark of Nurali's depiction is the depiction of humans, which becomes the concept of the work that comes from an understanding of the surrounding environment.
New Ancol Logo Design, Brings the Meaning of “Happiness” or “Disappointment” for Indonesian People
Authors: Chandra Edy , Mutiara Maitri Widya
Published: January 2023

Discussing the brand of a company, of course, it will begin with a face called a logo. Ancol as one of the companies that focuses on local Indonesian tourism has taken a stand to change its image to the community.  With one of his efforts to change the visual appearance of the Ancol logo with a new design. Unfortunately, the results of the hard work of Ancol Public Relations failed to win sympathy from the community. Some people expressed their dislike through a response on twitter. It turned out that the impact of the visual change actually received a negative response from most Indonesians who had had experience visiting Ancol before. This is a formulation of a problem that questions how the picture of the negative response of the Indonesian people to the visualization of the new Ancol Logo and the development efforts of Ancol public relations.

 

Through a qualitative research method approach with the form of case studies that are explored through various mass media reports and progress on existing social media. In the discussion, there was a fact of opinion from a practitioner who stated the discrepancy of the change in the use of the originally colored to monotonous shades of blue.  The next hope is that ancol public relations can listen and further develop the Ancol logo to a better form.
Regression analysis of residents’ perception on willingness to pay (WTP) for improved water supply: a case from Nigeria
Authors: Akeju Tolulope , Adeyinka Samson , Oladehinde Gbenga , Fatusin Afolabi
Published: January 2023

Purpose. The purpose of this paper was to investigate residents’ perception on willingness to pay (WTP) for improved water supply in Owo Local Government Area of Ondo State, Nigeria using regression analysis.
Methodology / approach. Data were collected from 512 households through multistage sampling from eleven political wards in Owo. The data were analysed using descriptive statistics and stepwise regression.
Results. Findings showed that 44.9 % of the residents obtained water from public utility while 21.5 % and 18.8 % obtained water from well and borehole respectively. Majority of the residents (72.6 %) were of the opinion that public water supply were irregular and unreliable but were willing to pay for improved water supply (74.6 %). Residents were willing to pay an average sum of N972 (US$2.7) per month for improved water supply services.
Originality / scientific novelty. The results of stepwise regression analysis revealed that age, income, access to water supply, education, quality of water, frequency of water supply and gender were the factors influencing residents’ willingness to pay (WTP) for improved water supply services in the study area. There is need for government to create enabling policy for public-private partnership in the improvement of water supply in the study area.
Practical value / implications. The implication of these findings is that government and public-private organisation should consider age, income, access to water supply, education, quality of water, frequency of water supply and gender when evaluating residents’ willingness to pay in the study area.
Стратегічне управління трудовими ресурсами аграрних підприємств на засадах маркетингу
Authors: Kalyuzhna Julia , Pisarenko Denis , Nesterenko Sergey
Published: January 2023

Мета. Мета статті – охарактеризувати теоретичні аспекти стратегічного управління трудовими ресурсами аграрних підприємств на засадах маркетингу; виявити окремі чинники впливу на трудові ресурси та побудувати схему ефективного стратегічного управління трудовими ресурсами у взаємозв’язку з маркетинговою діяльністю підприємства.

Методологія / методика / підхід. У процесі написання статті використано такі методи: логічного узагальнення – для теоретичного обґрунтування сутності маркетингової діяльності, трудових ресурсів; статистичного аналізу – для оцінки чинників, а саме міграційного руху трудових ресурсів із сільської місцевості, що впливає на функціонування аграрних підприємств; системного аналізу – для дослідження та обґрунтування ефективного стратегічного управління трудовими ресурсами на засадах маркетингу – як основного елемента діяльності підприємства.

Результати. Нині в Україні однією з основних проблем ефективного ведення агробізнесу є залучення та використання трудових ресурсів. Оскільки трудові ресурси є головною продуктивною силою під час вирішення питань конкурентоспроможності, економічного зростання й забезпечення ефективної діяльності підприємства. Управління трудовими ресурсами є складним процесом і має свої специфічні властивості й закономірності та повинно мати системний характер і завершеність на основі розробки стратегічного управління. Застосування стратегічного управління трудовими ресурсами на засадах маркетингу в аграрних підприємствах дозволить ефективно використовувати економічні, організаційні й технічні можливості виробництва.

Оригінальність / наукова новизна. Здійснено спробу дослідити вплив міждержавного міграційного приросту (зниження) сільського населення як негативного фактора зниження трудових ресурсів в аграрних підприємствах і зроблено прогноз на перспективний період.

Практична цінність / значущість. Визначено прогнозний рівень міграційного руху трудових ресурсів із сільської місцевості. Розроблено схему взаємозв’язку елементів маркетингу й трудових ресурсів, що сприятиме збільшенню прибутковості підприємств. Запропонована оновлена схема стратегічного управління маркетинговою діяльністю підприємства при використанні основаного елемента – трудові ресурси.
Influence of competitive strategies on corporate performance of small and medium enterprises: a case from Nigeria
Authors: Kowo Solomon , Sabitu Olalekan , Adegbite Ganiu
Published: January 2023

Purpose. The objectives of the study were to identify whether adoption of cost leadership strategy assist in reducing the cost operation of small and medium enterprises and also to determine the effect of differentiation strategy on the sales turnover of SMEs, Series of questions were asked using the questionnaire adopted by the researcher.
Methodology / approach. Two hypotheses were proposed and tested in the study. Samples of 125 were drawn. The data were analyzed using simple frequency tables and regression analysis. However, for the purpose of this study the Statistical Package for Social Sciences (SPSS) was employed. To ensure the accuracy of the study this research used the Yamane formula in determining sample size. The coefficient alpha (Cronbach’s alpha) was used to test the reliability of the measurement scale.
Results. The study critically examined the influence Competitive Strategies on Corporate Performance of Small and Medium Enterprises. The research found out that cost leadership strategy has significant effect on cost reduction of small and medium enterprises indicating that when firms are adopt good cost leadership strategy, they tend to reduce their cost of operations.
Originality / scientific novelty. The results of regression analysis revealed that adoption of competitive strategies usually impacts positively on the performance of the SMEs and that competitive strategy has significant relationship on company’s market share. Therefore it is important for small and medium enterprises to learn more innovative ways of pleasing and satisfying the needs of employees at work to increase sales turnover of their business.
Practical value / implications. This study has further proven that organizations achieve a great efficiency gain by engaging in high differentiation strategy by creating products to respond to the evolving market. Based on the above findings, it is recommended that Competitive Strategies should be adopted in a way that would boost the performance of the SMEs organizations in general.