bluuebunny/crossref_metadata_2025_split huggingface dataset:
Assessment of the Profitability Indicators of Armenian Commercial Banks and the Forecast of Possible Scenarios to Increase Profitability
Authors: Bayadyan Anna Ashot 
Published: June 2023

Purpose: The main purpose of the study is the comparative analysis of total capital, total assets, net profit, return on assets (ROA), return on equity (ROE) and net interest margin (NIM) of 17 commercial banks operating in Armenia for several years are presented, the advantages and disadvantages of the banks with high and low results in the above-noted indicators have been briefly commented on.

Theoretical framework: Currently, the banking system of Armenia is the most developed one in comparison with other sectors of the economy, as the processes of attracting deposits, providing loans and fulfilling the standards set for commercial banks are regulated in line with the world experience. The object of study is operational environment of the banks.

Design/methodology/approach: The profitability indicators are considered to be the most basic tool for assessing the efficiency of operations carried out by commercial banks. Methodological tools of the study methods were interest income, interest expense and average annual return on profitable assets, which were analyzed separately.

Findings: The relevance of this scientific problem decision is that the negative consequences the COVID-19 pandemic within the business environment of the Armenian banking system have been studied.

Research, Practical & Social implications: In the context of new economic relations, the banking system holds an important part in ensuring the economic growth and economic development of any country, including the Republic of Armenia. Possible ways to increase the profitability of the Armenian banking system were suggested in this study, the existing challenges of the banking system were identified.

Originality/value: Based on the results of the research of the profitability indicators of the RA banking system and the conclusions drawn, several ways of increasing the profitability of banks were proposed.
Analysing the Impact Factors of Customer Loyalty Among Small and Medium-Sized Hotels (Smshs) in Dubai
Authors: Al Balushi Abdullah Ali Mohammed , Musa Haslinda 
Published: June 2023

Purpose: This study aims to identify the most important characteristics that contribute to customer loyalty in the hotel sector, specifically in Dubai's hotels.

Theoretical framework: Small and medium-sized hotels (SMSHs) were examined from the standpoint of their customers using customer loyalty as a performance metric. This research will shed additional light on how customer satisfaction and trust in SMSHs contribute to customer loyalty, particularly within Dubai's hotel sector SMSHs.

Design/methodology/approach: A quantitative study involves the use of statistical analysis and numerical data to test hypotheses and draw conclusions about the relationships between variables based on a sample of 372 respondents from SMSHs in Dubai.

Findings: The findings showed a positive and significant relationship between customer trust, service quality, customer satisfaction and customer loyalty in the SMSHs in Dubai. Also, customer satisfaction mediates the relationship between customer trust and customer loyalty, and customer satisfaction mediates the relationship between customer trust and customer loyalty in the SMSHs in Dubai.

Research, Practical & Social implications: To boost client satisfaction, hotels should undertake a more detailed service assessment of online hotel performance and improve the hotel's application system, which is prone to faults, by speeding up digital technology.

Originality/value: An original study on small and medium-sized hotels in Dubai would provide valuable insights into the unique challenges and opportunities faced by this segment of the hospitality industry in a highly competitive and dynamic market.
How should intellectual capital development? An islamic religious perspective
Authors: Prakoso Aryo , Triyuwono Iwan , Purwanti Lilik , Roekhudin Roekhudin 
Published: June 2023

Purpose: The objective of this study was to reconstruct Intellectual Capital to fill gap between Humans, Corporations and God.

Theoretical framework: Intellectual Capital in its form and development as part of intangible assets in the business world, both from commercial and non-commercial measurements, is part of accounting, considered a modern business perspective and a product of entity theory. This definition of Intellectual Capital shows the masculine side, the Value of Entity theory. The antithesis of this is Sharia Entity Theory which emphasizes responsibility toward the sole creator of the company's nature, specifically God. Spirituality or religion fills the gap behind critical accounting studies based on secular thinking.

Design/methodology/approach: This research uses the Islamic spirituality perspective paradigm, which is at heart and related to the organizational, social, and human environment in reconstructing Intellectual Capital.

Findings: The results of this study obtained that the construction of human Capital is positioning employees to have honesty, trustworthiness, ridho, demanding knowledge, shodaqoh, zakat, and ukhuwah Islamiyah. Second, structural Capital is a blessed business, not arbitrary to employees, welfare, business commitment to trustworthiness, sadaqah for business, the principle of ridho in the organization, and giving employee rights. Third, customer capital is a promise, doing good/service, honesty to customers, responsibility, ukhuwah Islamiyah, sadaqah for CSR, trustworthiness, and setting prices like for like.

Research, Practical & Social implications: First, management in developing the company can change the company's philosophy through intellectual capital which is based on God's will. Second, it is important to treat human resources, organizational structure and relational capital by aligning the soul, nature and God as a manifestation of added value.

Originality/value: An important finding in this research is that spirituality is the most important thing in positive change for the world in which we live. Intellectual Capital in creating value should be the result of human work that is blessed by God.
Maneuvering of Digital Transformation: Role of Artificial Intelligence in Empowering Leadership - An Empirical Overview
Authors: Abasaheb Sabale Anjali , Subashini Rajagopal 
Published: June 2023

Purpose: Digital transformation introduces businesses to the risks of changing strategic initiatives and adapting to technological advances such as AI (AI). AI is expected to revolutionize the future workforce. This study examines how Artificial intelligence Empowering Leadership.

Theoretical framework: The examination and quantitative method were used to develop a research design. A self-administered questionnaire was used to collect data from companies’ leaders that used AI systems to empower their Leadership. Companies have increased empowering their employees as necessary in today's business environment. The role of Leadership has shifted in tandem with the trend-forward into organizational empowerment.

Design/methodology/approach: The study sample consisted of all 150 leaders, chosen by random sampling. The current study was conducted using a quantitative methodology. To achieve the study's objectives, the researcher created a questionnaire with (10) items divided into three categories: usage of AI, Leadership oriented questions and demographics.

Findings: The results of the literature analysis are used to develop the questionnaire. The main participants in this study were the leaders of the organization.

Research, Practical & Social implications: According to interviews, empowering Leadership, specifically autonomy and innovation assistance, is beneficial in navigating AI-induced change.

Originality/value: The value of the study to expected to revolutionize the future workforce by exploring the role of AI in empowering leadership.
The Impact of Ownership Structure on Bank Profitability and the Diversity of Products: new Evidence from Iraqi Banks
Authors: Al-Harishawi Zainab Hamid Kati , Zoghlami Faten 
Published: June 2023

Purpose: The objective of this study was to identify the impact of the ownership structure on the profitability and the diversity of banking products in commercial banks listed on the Iraq Stock Exchange.

Theoretical framework: Investigating the factors affecting bank performance is an important debate these days. The literature refers to the importance of the ownership structure in deriving various types of performance in companies. However, there is still much to investigate and learn about the sensitivity of the performance of banks to various types of ownership structures.

Design/methodology/approach: Using a linear regression model, we analyzed the relationships between ownership structures and the company’s profitability, as well as product diversity for the period span from 2011 to 2020. We focused our investigation on commercial banks listed on the Iraq Stock Exchange.

Findings: The empirical findings show that the ownership structure has a mixed effect on Iraqi bank profitability measured by return on assets, return on equity, and Q-Tobin ratio. Nevertheless, the result confirm the significant influence of the ownership structure on the diversity of banking products.

Research, Practical & Social implications: The results indicate that Iraqi banks’ regulators and supervisors should give more attention to the sensitivity of banks’ performance and diversity of the products to the effect of ownership structure.

Originality/value: This study is among the first to investigate the relationships between ownership structure measured by the concentration of ownership, institutional ownership, and administrative ownership on the Iraqi commercial banks’ performance, whether financial or non-financial such as the bank's profitability and diversification of its products.
Managerial Knowledge and Skills Transfer Practices in Bangladesh
Authors: Alam Md. Ashraful , Ahmed Razu , Sarkar Shakhawat Hossain 
Published: June 2023

Purpose: The favorable attitude of the trainees and a transfer-friendly climate are highly expected for effective training transfer. Therefore, the purpose of this study was to examine the characteristics of trainees and the work environment in transferring managerial knowledge and skills to the job.

Theoretical framework: This study focuses on three factors considering both the characteristics of trainees and the role played by their peers and supervisors, in relation to the transfer of training based on the theories of training transfer.

Methodology: Data was collected from service holders who completed an MBA degree from a weekend/evening program, using a structured questionnaire. The number of usable questionnaires was 302.The Garret ranking method and structural equation modeling (SEM) with Amos 23 was used to analyze the research data.

Findings: This study found that peer and supervisor assistance for training transfer was not satisfactory. Lack of autonomy, shortage of the required materials in the workplace, as well as an excessive workload, were identified as noteworthy impediments in the transfer of training.

Research, Practical and Social implication: This study could increase recognition among coworkers and managers about the significance of supporting fellow workers in applying their recently acquired knowledge and abilities on the job. Additionally, the authorities might receive advice on how to create a congenial environment for training transfer in their organization.

Originality/Value: Assessment of training application and transfer practices would become helpful for Bangladesh to ensure progress and development as a developing country.
Impacts of Economic Development on the Awareness of Cultural Preservation of Ethnic Minority People in the Border Region of Northern Vietnam
Authors: Truong Bao Thanh , Nguyen The Kien , Pham Thi Minh Nguyet , Vu Van Anh , Dau Tuan Nam , Pham Thi Ngoc Dung , Le Sy Tho 
Published: June 2023

Purpose: The aim of this study is to examine how the Vietnamese government's economic development strategies affect ethnic minority people's knowledge of cultural preservation in the border area of Northern Vietnam.

Theoretical framework: The study focuses on three main driven factors of the awareness of cultural preservation that are economic changes, societal changes, and environmental changes from three economic fields: agriculture, industry, and trade and services.

Design/methodology/approach: The research sample was taken from ethnic minorities in Northern Vietnam's border area. For questionnaire administration, interviewees are selected at random from the population. Face-to-face, drop-off, and phone-calling approaches were used to disseminate the questionnaire. We received 544 completed returns out of 725 surveys sent out. The data was then cleaned and analyzed with SPSS 20 software using Partial Least Squares Structural Equation Modelling (PLS-SEM).

Findings: The results of a study of ethnic minority communities in seven provinces in Northern Vietnam's border region show that the development of agriculture, industry, trade and service significantly impacts ethnic minority people's awareness of cultural preservation issues due to environmental changes. In contrast, economic and sociological developments appear to have little influence on ethnic minority people's attention to cultural preservation. This phenomenon may be due to the long-term effects of economic and sociological changes, which mostly affect intangible cultural heritages. In contrast, environmental impats are felt swiftly and primarily on physical cultural heritages that can be seen.

Research, Practical & Social implications: The findings of the research provide policymakers with valuable insights on the effects of economic development on cultural preservation. The study's recommendations can inform policies that promote sustainable economic development while preserving the cultural heritage of ethnic minority communities.

Originality/value: The research focuses on the border region of Northern Vietnam, which is an area of strategic importance for economic development and cultural preservation. The study's unique focus on this region provides insights into the cultural and economic dynamics of a specific area that has not been extensively studied.
Exploring the Perceptions of Generations X, Y and Z about Online Platforms and Digital Marketing Activities – A Focus-Group Discussion Based Study
Authors: Gurunathan Anoop , Lakshmi K. S. 
Published: June 2023

Purpose: This study analyzes the perceptions and attitudes of GenX, GenY and GenZ towards online platforms and digital marketing activities.

Theoretical framework: This study is qualitative in nature and data were collected from three separate focus group discussions, one each among generations X, Y and Z. Secondary data sources like previous research articles, internet sources and books were referred.

Design/methodology/approach: This article is intended to get insights regarding the online platforms and digital marketing consumption patterns to understand the perceptions and attitudes of GenX, GenY and GenZ towards various online platforms. Group discussion was conducted among all generations with pre-planned questions prepared by the researcher; participants were from researcher’s personal and professional network. From transcripts were prepared and information regarding their perceptions on digital marketing and online platforms were obtained and thematic analysis was done using NVivo. Ten themes and sub-themes were identified from the chart presented through Nvivo.

Findings: The perceptions of three generations regarding online platforms and digital marketing activities differ significantly as GenX are digital migrants, GenY are digital natives and GenZ are mobile natives.

Research, Practical & Social implications: The emergence of internet and digitalization has forced companies to concentrate more on online platforms and digital marketing avenues. Different generations’ interest, traits, perceptions, habits, etc differ and hence there is a need to analyze and understand the perceptions of different generational cohorts for businesses to develop an effective digital marketing strategy. This study would pave the way for more studies and researches which would benefit both academics and industry.

Originality/value: This study would help to understand the perceptions of different generational cohorts for businesses to develop an effective digital marketing strategy.
Factors Affecting Business Performance: Expanding Theoretical Measurements
Authors: Thuy Vu Thi Thanh , Nhung Pham Thi Hong , Oanh Le Thi Tu , Hoa Ngo Thi Kim 
Published: June 2023

Purpose: The article aims to expand a scale system of factors that impacts on business performance.

Theoretical framework: The paper based on the empirical data collected from various types of participants, including accountants (for information providing), managers (for decision-making), sales staff (for work), and lecturers (for research) in Vietnam.

Design/methodology/approach: By descriptive and comparative statistical analysis of SPSS 20 software with 124 valid observations, the survey has proposed the scale system of influencing factors (03 groups of external factors, 05 groups of internal factors) and business performance measures (10 financial and 11 non-financial indicators).

Findings: This study points out the different evaluations according to the demographic features of survey subjects on the group of financial indicators. Specifically, the group of accountants (representing information providers) obtains a lower score than the group of information users. Likewise, the post-graduated participants show stricter assessments of financial indicators in comparison to the rest of the group.

Research, Practical & Social implications: These results suggest the scale system for measuring influencing factors toward business performance in enterprises for further research.

Originality/value: The value of the study is providing an expansion of the factors affecting the efficiency of an enterprise and points out a commonly used set of financial performance measurement indicators. Research results provide useful references for research on related issues.
Factors Influencing the Auditor Independence and Affects to Audit Quality of Supreme Audit Institution of Vietnam
Authors: Vu Doan Anh , Hung Nguyen Xuan 
Published: June 2023

Purpose: The aim of this study is to explore the factors affect to auditor independence, and impacts auditor independence to audit quality of Supreme Audit Institution (SAI).

Theoretical framework: This study explores factors affecting the auditor independence in public sector based on articles pertaining to public sector audits that were published in major publications in the 20th century. The theories were applied in order to build up research model about factors influencing the auditor independence and affects to SAI’s audit quality.

Design/methodology/approach: Research using complex techniques to analyze complex relationships in the SEM model. This result tests research model in Vietnam from the perspective of the state auditors’ perception with 225 valid responses.

Findings: The result found out three primary factors that affect the independence of public-sector auditors: political hegemony, auditor tenure and relationships with auditees. These factors have negative impact on state auditor’s independence, meanwhile auditor independence has a positive impact on SAI’s audit quality.

Research, Practical & Social implications: The study contributes to existing literature by providing empirical evidence for there is no suitable audit quality measurement framework for SAIs.

Originality/value: The results highlight strong importance of the auditor independence so that SAI Vietnam can have effective solutions to protect independence of state auditor from threats and improve the audit quality of SAI.
Environmental Management Control Systems and Environmental Performance: Direct and Indirect Effect
Authors: Daromes Fransiskus Eduardus , Ng Suwandi 
Published: June 2023

Purpose: This study aims to examine the effect of environmental management control systems on environmental performance. Testing is carried out directly or through the environmental strategy mediation role.

Theoretical framework: In contrast to previous studies, this research focuses on managerial activity processes that enable, encourage, ensure how a company and facilitate practices that achieve environmental performance and strategies to achieve it. The research model is built on the basis of stakeholder theory and contingency theory.

Design/methodology/approach: The research was conducted through an online survey of hotel managers in Makassar City, Indonesia. Data analysis was performed by regression, path analysis and Sobel test.

Findings: The results of the study prove that the environmental management control system has a positive and significant effect on environmental strategy and environmental performance. The Sobel test also proves that environmental strategy mediates the influence of environmental management control systems on environmental performance.

Research, Practical & Social implications: This research covers hotels in Makassar, not all of them in Indonesia; therefore, generalizing the findings of this study should be exercised with caution. Secondly, this study assumes hotel homogeneity and does not consider hotel type. The findings of this study also provide recommendations on public policy and business practices to integrate environmental issues into managerial processes and decision-making as well as corporate control. Further research can expand this research by considering contextual and other contingency aspects. In addition, future research may use a larger sample and longitudinal data which allows to investigate changes in strategic environmental management control system policies over time.

Originality/value: Improvements in research on environmental management control systems have become a very important issue in supporting the themes of sustainability in business practices globally. The originality of this research focuses on managerial processes to support sustainability practices in business, especially business practices in hotels.
The Impact of Talent Recognition on the Intention to Stay in Work Context: Empirical Overview
Authors: Shayrine H. , Venugopal Pulidindi 
Published: June 2023

Purpose of the Study: The aim of the paper attempts to contribute to an overview of the methods and strategies adopted by organizations to maintain a talented and engaged workforce globally.

Theoretical framework: The study is based on a review of the literature, which is described in the article. Use all methods to retain personnel. Talent Development must be researched whether it enhances Job Satisfaction, Employee Engagement, and Empowerment, which increases Intention to Stay.

Design/methodology/approach: The researchers apply the convenience sampling technique to acquire primary data from employees utilizing a questionnaire as a research instrument. Data analysis is used in this study through the help of (the PLS) technique (SEMs). A five-component scale with a some-object measurement model has been verified inside the study

Findings: Our findings demonstrate there is a favorable strong connection. in the effect of appreciation on retention in the job role between employers and employees. Theoretical and managerial implications are discussed in the mild of the findings
Research, Practical & Social implications: Today, almost every organization is driven by technology, but human resources are needed to do work through technology. It is the challenge of an HR manager to keep working for a long time in an organization in a dynamic environment.

Originality/value: The value of the study reveals that, fulfilment is regularly tied to its capability to attract, retain, and recognize talented and effective employees.