bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Critical Study on Impact of Leadership Style of Sales Managers on Performance of Sales Teams
Authors: Kulat Gaurav , Kakwani Devendra , Shah Neeta , Naidu Kanchan 
Published: June 2023

Purpose: Sales department is one of the most important verticals for any organization it has a direct impact on both the top-line and the bottom-line of the organisation. Sales leadership has an important role to play to drive the sales executives to achieve the organisational agenda. Hence, it becomes important to maintain a positive relationship between sales managers and the sales executives.
so this study is to find out the impact of the leadership style of the sales managers on the performance of the sales team.

Theoretical Framework: This conceptual framework identifies major components like leadership, sales team & manager. The study focuses on the two major companies of the BFSI industry. The industry has performed well in past few years and the ICICI group of companies has been a major player in the industry.

Design/Methodology/approach: The conceptual framework has been proposed after identifying the components that are significant & analyses leadership style in two major domains – People Oriented Leaders and Task Oriented Leaders.

Findings: The components identified for this study & can be considered to have an influence on success.

Research, Practical and Social implication: The model attempts to achieve a good fitment of sales managers and sales teams in order to achieve continued good results.

Originality/Value: This article is a contribution to the industry has performed well in past few years and the ICICI group of companies.
Effect of Financial Independence on Reducing Risk of Financial Fragility
Authors: Al-Janabi Saad Majeed , Albander Mohammed Hamed Mohammed , Mashkour Saoud Jayed 
Published: June 2023

Purpose:This research aims to know and measure the impact of financial independence on financial fragility and to provide an applied knowledge framework that shows the relationship between these variables.

Theoretical framework: and the research problem was represented in several questions, such as can financial independence reduce the financial fragility of the research sample companies?; and what is the level of financial independence and financial fragility of these companies?.

Design/methodology/approach: Financial and statistical methods were relied on using the (SPSS) and (Excel) software. To answer these questions, test hypotheses and analyze the relationship between independent and dependent variables , several conclusions were reached, the most important of which is financial independence when companies reduce their dependence on debt and increase their dependence on internal resources as a main source of financing. Based on the conclusions, a set of recommendations was reached. The most important of which is the attention to restructuring the sources of financing for companies with high financial fragility, which contributes to increasing financial stability and reducing financial risks to a minimum.

Findings: The research was based on a sample consisting of (6) industrial companies listed in the Iraqi Stock Exchange for the period from (2011-2020).

Research, Practical & Social implications: The importance of the research lies in the fact that it has exploited the concepts of financial independence as it leads to reducing risks and assisting companies in reducing financial risks and reaching the required levels of performance, growth and continuity in a highly complex, unstable and limited environment, as well as contributing to urging companies to reconsider financial resources, and ways to benefit from it, which contributes to reducing costs and risks and increasing profitability.

Originality/value: The importance of the current research is highlighted by delving into very important topics for industrial companies, as the concepts of financial fragility and financial independence are of increasing importance in the current era, especially in light of the competitive environment, high costs and difficulty in obtaining financial resources.
Factors Affecting Responsibility Accounting: Evidence from Vietnamese Manufacturing Enterprises
Authors: Le Thi Yen Oanh , Hoang Thanh Hanh 
Published: June 2023

Purpose: This study aims to examine (i) the number of product lines and steps in the manufacturing process affect the responsibility cost center in a responsibility accounting system (ii) the level of technology application, the qualification of managers at all levels affect the budgetary control system integrated to the responsibility accounting system in Vietnamese manufacturing enterprises.

Theoretical framework: The research identifies and examined the impacts of the number of product lines, the number of steps in the manufacturing process on the number of responsibility cost centers, and the impacts of the level of technology application, the qualification of managers at all levels on the budgetary control system to contribute the responsibility accounting system theory.

Design/methodology/approach: A quantitative approach was applied with a sample of 108 Vietnamese manufacturing enterprises that is listed on the Vietnamese financial securities markets in 2020. OLS regression is applied to give a further analysis.

Findings: The regression findings support the significant positive impacts of the number of product lines and the number of steps in the manufacturing process on the number of cost centers as well as the significant positive correlation between the level of technology application and the effective budgetary control system, however, the effect of the qualification of managers at all levels is insignificant.

Research, Practical & Social implications: This study provides factors impacting the number of cost centers and the budgetary control system. The results of this study support the contingency theory.

Originality/value: These findings can be useful for Vietnamese manufacturing enterprises to take measures to strengthen cost control through the responsibility accounting system, thereby improving business efficiency.
A Study on the Customers Perception About Advertisement of Organic Toddler Food
Authors: Radhika Priya K P  , A Dharmaraj 
Published: June 2023

Purpose: This study assesses the impact of organic toddler food labelling on customer attitudes towards advertising, brand loyalty, and purchase intentions as well as consumer perceptions of healthiness and tastiness.

Theoretical Framework: These advertisements negative effects on the lower middle class are significantly more severe. Quite frequently, these food products develop snob appeal, and people from less affluent backgrounds are persuaded to buy them as dietary supplements and a means of ascension.

Design/methodology/approach: Researcher used Purposive sampling technique This study concentrates on the impact and awareness of advertisement in organic toddler foods. Both ancillary and principal data were used in this study. Researcher has taken 384 as a sample for research study which is greater than the minimum statistically accepted sample size. The data were analyzed using the SPSS_22.

Pearson’s Coefficient of Correlation
Chi-square

Findings: Study reveals that there is no association between demographic variables and legal consideration of advertisement. It depicts that unlike gender and age, qualification has association opinion about legal consideration of advertisement. There exists a high positive relation between attitude toward advertising of toddler organic foods and awareness about legal issues related to toddler organic foods.

Research, Practical and Social Implication: Customers should evaluate the value of advertisement and take buying decision. They should be given a clear picture on the myths and reality and identify the source and authenticity of advertisement. They should understand the legality related to advertisement.

Originality/value: The importance of health in customers food shopping decisions has increased as their interest in health-related problems has increased.
Leverage Analysis, Investment Opportunity Set, and Ownership of Company Value
Authors: Tangngisalu Jannati , Halik Abdul , Marwan  , Jumady Edy 
Published: June 2023

Purpose: This study examines the effect of leverage, investment opportunity sets, and managerial ownership on firm value with dividend policy as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange.

Theoretical framework: The general framework of this research includes two theories on it firstly, Signaling Theory which is an action taken by management to guide investors about how management views the company's prospects in the future (Taleb, 2019), and secondly, Dividend Policy Theory is part of the company's spending decisions, primarily related with the company's internal spending, this is because the size of the dividends distributed will affect the size of retained earnings. Retained earnings are one of the company's internal funding sources (Lumapow & Tumiwa, 2017).
Methodology: We use a quantitative approach with a survey approach. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. In this study, the sample was taken using a purposive sampling method. The purposive sampling method limits the selection of sampling based on specific criteria.
Findings: This study found a positive and significant relationship between leverage and investment opportunity sets on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Meanwhile, managerial ownership and dividend policy have a positive and insignificant effect on the company's corporate value in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Leverage does not have a significant adverse impact on firm value through dividend policy.
Research, Practical & Social implications: This study analyzes and evaluates the Effect of Leverage on Firm Value. That is, companies that have a high level of leverage can increase firm value because investors assume that the value of companies that have high debt are large-scale companies and the influence of dividend policy on substantial value, namely the use of debt, can increase the firm value if the profits are more significant than costs. Used at the time of use of debt.

Originality/value: The findings show a positive and significant relationship between leverage and investment opportunity sets on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Influence does not have a significant adverse effect on firm value through dividend policy. Dividend policy cannot mediate the impact of power on solid value.
Banking Risk Management In Jordanian Commercial Banks In Accordance with the Basel Accords
Authors: Dabbas Motasem Mohammad Naji Al 
Published: June 2023

Purpose: The aim of this study is to shed a light on risk management in Jordanian commercial banks in accordance with the Basel Accords.

Theoretical framework: The researcher reviewed the relevant literature related to risk management

Design/methodology/approach: The descriptive analytical approach was adopted. The questionnaire was used as a data collection tool. The sample consists of all the public administrations in banks and employees in risk management and control. It consists from 120 individuals.

Findings: The results of the study showed that the field of "The application of banking risk management in Jordanian commercial banks in accordance with the Basel Accords" ranges from strong to medium, while the field of "Techniques and principles of banking risk management applied by Jordanian commercial banks" ranges from strong to moderate,

Research, Practical & Social implications: This study allows Jordanian commercial banks to improve their abilities in managing risks based on Basel accords

Originality/value: This study is important because it is one of the few studies that shed a light on Basel Accords along with risk management
Application of Using the Activity-Based Costing System on Product Development in Jordan’s Manufacturing Listed Manufacturing Firms
Authors: Masadeh Ali 
Published: June 2023

Purpose: The aim of this research was to examine how the Activity-Based Costing system (ABC) affected product development in Jordanian manufacturing public shareholding companies.

Design/methodology/approach: According to the monthly statistical bulletin of the Amman Stock Exchange and the Securities Depository Center, the study population for the year 2022 included (56) Jordanian industrial firms. The questionnaire was distributed to the financial manager, production manager, sales manager, and accountant. In comparison to the total number of circulated questionnaires, (132) were authorized for statistical analysis. Regression analysis and correlation were used to analyze the data and extract results related to the statistical methods used in the study, namely, descriptive statistics, Cronbach's alpha equation, Pearson's correlation coefficient, and linear regression analysis.

Findings: The study revealed that there is a connection between the ABC system and product development in Jordanian industrial companies, where this approach contributes to the improvement and development of products by tracking the stages of production since its inception and concentrating on activities that add value to the company and eliminating activities that do not add any value, naturally improving the competitive position of the company.

Research Practical implications: Hence, one of this study's main findings suggests developing strategies for methodically and practically gathering comprehensive data on the company's operations. The study advised that Jordan's industrial public shareholding companies stay up with recent advancements in the field of activity-based costing.

Originality/value: This study recommends that for the company to stay up with the acceleration in advancement in the areas of activity costs and the employment of latent capabilities for the company's advantage, the study also recommended that the company train its employees to develop their capabilities to serve its strategies. As the findings also reveal that most of the manufacturing firms in Jordan have the infrastructure to adopt and implement the ABC system.
Digitisation of Marketing and Logistics Activities of Manufacturing and Trading Enterprises
Authors: Spivakovskyy Sergiy , Järvis Marina , Boiko Olha , Robul Yuriy , Liulchak Zoreslava , Salo Yana 
Published: June 2023

Purpose: The study aims to explore the benefits of digitisation and provide insights into how companies can successfully implement digital strategies to improve their marketing and logistics functions.

Theoretical framework: The study utilizes a comparative analysis of information systems used by manufacturing and trading enterprises to understand the digitalisation process.

Design/methodology/approach: The research methodology involves defining the scope of digitalisation, assessing the current state, developing a digitalisation strategy, planning the implementation, executing the implementation, monitoring progress, optimizing the process, and continuously reviewing and improving.

Findings: The proposed algorithm consists in defining the scope of digitalisation, assessing the current state, developing a digitalisation strategy, planning the implementation, executing the implementation, monitoring progress, optimising the process, and continuously reviewing and improving. The effectiveness of digitalisation is evaluated using objective mathematical models and Key Performance Indicators specific to the goals of the digitalisation process.

Research, Practical & Social implications: The article provides an example of how the mathematical model for digitalisation can be implemented in a real-world scenario. The mathematical model is represented as an equation that maximises the value generated from the digitalisation of marketing and logistics activities subject to constraints such as budget, efficiency improvement, and customer satisfaction improvement.

Originality/value: This article provides insights into the digitisation of marketing and logistics activities in manufacturing and trading enterprises. It offers a systematic approach and a mathematical model for evaluating and implementing digitalisation strategies, contributing to the existing knowledge on digital transformation in the business domain.
Ethical Issues of Vietnamese Auditors: Applying the Fraud Triangle Model
Authors: Nguyen Trong , Nguyen Binh Van 
Published: June 2023

Purpose: The article analyzes the impact of the factors affecting the fraud of Vietnamese auditors applying the fraud triangle model, providing more empirical evidence on the factors affecting the fraud of the auditors. Vietnam.

Theoretical framework: This paper uses the the fraud triangle model.

Design/methodology/approach: Research method using questionnaire survey of managers and auditors of Vietnamese auditing firms, the survey results collected 250 questionnaires. After eliminating invalid questionnaires due to There are many blank cells, the author chooses to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software.

Findings: Research results show that pressure perception factor has higher standardized Beta coefficient (0.390) than all other factors. The normalized Beta coefficients of the remaining factors are: Perception of opportunity (0.289), Rationalization (0.267)

Research, Practical & Social implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors.

Originality/value:This study fills the gap in the Ethical issues of Vietnamese auditors: applying the fraud triangle model.
A Literature Review on Cooperative Learning to Improve EFL Students’ Learning Motivation
Authors: Lei Zhang , Ismail Lilliati , Razali Fazilah , Ghazali Norliza 
Published: June 2023

Purpose: The gender-related research discrepancy makes it clear that understanding why cooperative learning effectiveness differs by gender is one of the goals of the current study. Another goal is to investigate the changes in grade-level-based supportive knowledge effectiveness.

Theoretical framework: . A collection project's success is the outcome of the aids made by the participants and the guiding principles that they are all committed to. It may be difficult to include individual contributions in the evaluation and appraisal of the group's overall effort. Second, students with diverse backgrounds may have a range of cultures, values, worldviews, and life experiences.

Design/methodology/approach: A successful educational method that supports such an method is supportive knowledge, which consists of “some related methods of organizing classroom instruction to achieve common knowledge goals via cooperation”. This method to knowledge is based on the idea that individuals actively choose, change, and interpret the information.

Findings: As a result, they can settle disputes, make required changes, and eventually provide superior results. All learners can benefit from cooperative learning after these conditions have been satisfied, with certain variations owing to particular learner traits. The findings of this study provide educators with more empirical support for the use of effective interactive teaching techniques to boost student motivation and enhance learning outcomes.

Research, Practical & Social implications: Recent research has demonstrated that training based on constructivism and collaborative principles affects learning results in a variety of academic areas.

Originality/value: The outcomes of cooperative learning will be more likely and the findings will be more reliable. The gender-related research discrepancy makes it clear that understanding why cooperative learning effectiveness differs by gender is one of the goals of the current study.
Generation of Wind Energy in the State of Bahia, Brazil: Challenges and Possibilities
Authors: Rabelo Davi Rodrigues , Vidal Douglas Bitencourt , Torres Ednildo Andrade , De Jong Pieter 
Published: June 2023

A B S T R A C TBahia has been gaining more and more relevance in the Brazilian energy scenario. The state has been attracting investments in the wind generation sector and has became a national leader in the sale of wind farms in energy auctions. In addition to the wind farms distributed throughout its territory, Bahia has a base industry focused on the production of equipment for the wind sector. This paper performs a critical analysis of the socioeconomic impacts of the wind industry implementation on research in the State of Bahia, considering the state’s development in both the scientific and technological fields, and the problems faced by the sector. The methodology used was based on descriptive and qualitative research, seeking regional and national references on the subject, which was then analyzed and critically discussed. The results indicate the existence of a well-established base industry, with the prediction of a gradual increase in the participation of wind generation in the Brazilian electricity matrix. Bahia has important research agents that enhance research in the state. The main problem for the development of research is still the distancing of industry from the academic environment. However, the need for new energy sources still encourages the search for further research. Geração de energia eólica no estado da Bahia, Brasil: desafios e possibilidades R E S U M OA Bahia tem ganhado cada vez mais relevância no cenário energético brasileiro. O estado tem atraído investimentos no setor de geração de energia eólica e se tornou líder nacional na venda de parques eólicos em leilões de energia. Além dos parques eólicos distribuídos por todo o seu território, a Bahia possui uma indústria base voltada para a produção de equipamentos para o setor eólico. Este trabalho realiza uma análise crítica dos impactos socioeconômicos da implantação da indústria eólica na pesquisa no estado da Bahia, considerando o desenvolvimento do estado nos campos científico e tecnológico, bem como os problemas enfrentados pelo setor. A metodologia utilizada foi baseada em pesquisa descritiva e qualitativa, buscando referências regionais e nacionais sobre o assunto, que foram posteriormente analisadas e discutidas de forma crítica. Os resultados indicam a existência de uma indústria base bem estabelecida, com previsão de aumento gradual na participação da geração eólica na matriz elétrica brasileira. A Bahia possui importantes agentes de pesquisa que fortalecem a pesquisa no estado. O principal problema para o desenvolvimento da pesquisa ainda é a distância entre a indústria e o ambiente acadêmico. No entanto, a necessidade de novas fontes de energia ainda estimula a busca por mais pesquisas.