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1

Vargas-Hernández, José G., i Yoeslandy García Marsilio. "The separation of property and control and its costs a century old problem that seems modern". Journal of Business Strategy Finance and Management 1 and 2, nr 1 and 2 (28.12.2019): 16–23. http://dx.doi.org/10.12944/jbsfm.01.0102.02.

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The Agency Costs resulting from the conflict between principals and agents, due to the separation of ownership and control in the capitalist enterprise, was analyzed in many works of the last century. Could we assume that the current globalization of companies has increased the differences between principals and agents? Does this scenario lead to an increase in Agency Costs in those companies with the greatest presence in the global economy? The objective of this article is to compile studies that will allow us to answer these questions affirmatively and conclude that large transnational, multinational or global companies involve higher Agency Costs than those that remain within national borders.
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Chidaushe, Wilbert Kudakwashe. "The Impediments and Evolution of Derivatives in Sub Sahara Africa". Journal of Business Strategy Finance and Management 1 and 2, nr 1 and 2 (28.12.2019): 54–68. http://dx.doi.org/10.12944/jbsfm.01.0102.06.

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The research follows on the Arusha declaration of 2005 and the global financial crisis of 2008 and explored the impediments and the evolution of derivatives in Sub Sahara Africa with special attention onZimbabwe, Botswana and South Africa. The research has been based on a review of literature of the seminal authors and through a conduct of questionnaire surveys in each of the three countries of Zimbabwe, Botswana and South Africa. The purpose of the study was to identify any disparities in the evolution of commodities and financial derivatives in the Sub-Saharan African countries. The study uncovered that registered banks in Botswana and Zimbabwe relied so much on the forward agreement to protect against financial risk. Credit default swaps (CDS), currency options and simple foreign exchange swaps also were relatively used in Botswana by most commercial banks to hedge against risk. In South Africa, a wide variety of simple and complex futures and options products are effectively applied on commodities and currencies to protect against financial losses. Rodrigues, Schwarz and Seeger (2012) noted that the initiation of formal derivative markets can accelerate growth in the economies and decrease the fluctuations of the Gross Domestic Product.
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Jarrett, Jeffrey Edward, Xia Pan i Wenjun Du. "Using Analytical Hierarchy Process Methods in Cash Holding and Corporate Working Capital Management: an Asian Perspective". Journal of Business Strategy Finance and Management 1 and 2, nr 1 and 2 (28.12.2019): 01–15. http://dx.doi.org/10.12944/jbsfm.01.0102.05.

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Cash holding behavior is an important financial behavior of the company, which reflects the company's financial strategy and management strategy. What are the factors that affect corporate cash holdings? How does the change in these factors affect the change in corporate cash holdings? Starting from two aspects of national macroeconomic environmental factors and microeconomic environmental factors, this paper tries to analyze these factors and how they affect corporate cash holdings. Working Capital Management is an important part of the company's financial management, which is closely related to the value creation of the company. What is the content of working capital management? How to manage the working capital effectively? This paper expounds the contents of working capital management from the perspective of process management, and expounds how to effectively manage working capital from the perspective of situational management. To link these two areas ids the goal of this study.
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Loguinova, Kristina, i Koen Byttebier. "The dangers associated with Solvency II’s imitation of Basel II". Journal of Business Strategy Finance and Management 1 and 2, nr 1 and 2 (28.12.2019): 24–53. http://dx.doi.org/10.12944/jbsfm.01.0102.03.

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Ten years have passed after the last financial and economic crisis. As such, it is a good time to assess and to be reminded of the lessons that were learned and, more importantly, the lessons that were not learned, when it comes to the post-crisis reform of EU’s financial regulatory system. The current article aims at identifying the extent to which the Solvency II directive which codifies and harmonizes regulation regarding EU’s largest institutional investors, i.e. insurance undertakings, imitates its source of inspiration, Basel II, in order to introduce a critical way of thinking about the identified level of imitation. The main argument of this contribution is that since Solvency II is supposed to be revised this year, the EU legislator should embrace this opportunity to abstain from treating insurance undertakings as banks regulated under Basel II since Basel II did not prevent the financial and economic crisis of 2008 and arguably even added fuel to the fire. Moreover, the current article presents several other arguments as to why the regulatory model of Basel II is by no means a danger-free inspirational source for regulating insurance undertakings.
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Soundarya, M. Baby, S. Moghana Lavanya i S. Hemalatha. "Merger and Acquisition of Business Organization and Its Impact on Human Resources". Journal of Business Strategy Finance and Management 1 and 2, nr 1 and 2 (28.12.2019): 69–72. http://dx.doi.org/10.12944/jbsfm.01.0102.07.

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There is an assumption that, when merger and acquisition takes place, two companies join together will have greater value than the companies functioning alone, ie., to create synergy. Merger and acquisition among the companies are gaining its momentum, due to the enhanced competition among the corporates in domestic and the global market. This paper discusses about merger and acquisition and the motives behind it. Some mergers and acquisitions are unsuccessful due to some factors like financial, marketing and operational issues. Human resource problems in the merged companies also resulted in the failure of the mergers and acquisitions. So, this article proposes to discuss about HR issues at each phase of merger and acquisition, strategies to overcome the issues were also discussed.
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Khassawneh, Dr Osama, i Dr Tamara Mohammad. "The Impact of Humor on Work Efficiency at Workplace: An Empirical Examination in Tourism and Hospitality Sector in The United Arab Emirates". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 91–110. http://dx.doi.org/10.12944/jbsfm.04.01.08.

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Despite the ubiquitous observance of humor at workplace, there is paucity of scholarly attention in terms of the manner in which it affects the behaviour of employees. This study aims to explore the relationship between sense of humor and work efficiency by utilizing the benign violation theory (BVT) to posit that elaborative social information is attributed to in the humor of superiors across organizations. Additionally, the social information processing (SIP) theory was applied for forming the hypotheses. Despite the fact that superiors’ humor is suggested to have a positive correlation with superior-subordinate interchange and as a consequence, work efficiency, it could also point at the norm violation’s tolerability in a workplace environment. These insights, in turn, have a positive correlation with the deviance of subordinates. Furthermore, these indirect impacts are suggested to have been mediated by the violent humor of superiors. Data was sourced from three-wave field that were conducted in United Arab Emirates (UAE). The findings suggest that the humor can evince unexpected negative behavioral patterns.
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Shah, Dr Paresh. "Validating the Need of Social Welfare State in 21St Century". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 01–04. http://dx.doi.org/10.12944/jbsfm.04.01.01.

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The Indian Economy is under severe pressure for the last ten years. The reduction in demand for goods and services, and at the same time policies of the Government to create demand-driven economy results in the demand for goods being majorly restricted to the necessity and need. The demand for products and services for the improvement of the standard of living is restricted nearly among 70% of the population. The policies of the Government lead the situations towards the suffering by the orphanage, superannuated people, and that results in the productive population (between the age of 19 to 55) suffering a loss. These changes will largely determine and strongly suggest to move towards Social Welfare State, in the nearest years, to maintain the productivity of the country in the longer term. Such Indian cataclysms usually re-shape recently established trends, turning them into socially beneficial levels.
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Hasan, Fakhrul, i Mohammad Raijul Islam. "New Energy Vehicles from the Perspective of Market and Environment". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 38–51. http://dx.doi.org/10.12944/jbsfm.04.01.04.

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New energy vehicles have received extensive attention from consumers in today's society. In recent years, the strong rise of pure electric vehicles and hybrid vehicles has brought considerable changes to the entire automotive market. This research mainly focuses on the theme of new energy vehicles and explores the competitive advantages and challenges of new energy vehicles for traditional vehicles from both market and environmental perspectives. This research adopts the method of secondary research, collects data and information from websites, books, journals and academic papers, uses quantitative analysis to analyze the sales and share of new energy vehicles in the global and Chinese markets, and explores the impact of new energy vehicles on the traditional Challenges and impacts of automotive-related industries, exploring the impact of new energy vehicles on the environment and energy, and our results shows that the competitive advantages of new energy vehicles mainly lie in: energy saving and environmental protection, government policy support, and future trends.
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Anjum, Nishath, Md Mizanur Rahman i Md Saidur Rahaman. "Challenges for HR Professionals in the Post-COVID-19 Era". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 05–11. http://dx.doi.org/10.12944/jbsfm.04.01.02.

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Because of the unexpected changes in business practices tempted by the COVID-19 pandemic, human resource (HR) specialists are working hard to guide and help employees in adapting to the new way of working. On the other hand, HR managers must be prepared to cope with the issues that may occur as businesses adjust to the new normal. The goal of this article is to look at the issues of human resources in the post-COVID-19 era. The study identifies and defines some unique problems that any organization's HR department will confront following the pandemic. Secondary data for this narrative literature study was acquired from various sources, including published articles, reports, and websites. The study's findings are the result of a rigorous review of pertinent data. Remote working concerns, workforce engagement, maintenance, more flexibility, maintaining work-life balance, and raising employee morale were highlighted as long-term Human Resource Management (HRM) challenges in the COVID-19 new normal by this study. The importance of this research lies in the implications it has for businesses as they respond to change. HR professionals can use the study's findings to develop successful methods for adapting to the new reality created by the COVID-19 epidemic. This could assist HR leaders in being better prepared for the post-pandemic new business age.
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Anjum, Nishath, Md Saidur Rahaman, Mahmudul Islam Choudhury i Md Mizanur Rahman. "An Insight into Green HRM Practices for Sustainable Workplace in the Banking Sector of Bangladesh: The Role of Electronic HRM". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 66–80. http://dx.doi.org/10.12944/jbsfm.04.01.06.

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This study aims to get insight into Green HRM practices in Bangladesh's banking sector using electronic HRM to contribute to workplace sustainability. The study also looks at the challenges in such practices and proposes some suggestions for successful adoption of GHRM through E-HRM in the banking industry. The study employed the inclusive one-to-one interview approach for collecting data from the banking professionals. A semi-structured in-depth interview with fifteen banking professionals was done by the researchers. The study was thematic with the goal of making meaning of the participants' reactions. The study relied on the manual analysis to draw its conclusions due to the small sample size. The results indicate that most banks have already embraced the Green HRM functions with the help of E-HRM. However, the significant barriers in adopting GHRM using E-HRM in the banking sector are lack of knowledge, cost factor, technical issues, poor organizational support, etc. The study recommended some solutions as creating awareness, ensuring organizational support, developing technical skills, effective monitoring, rewarding etc. for effectively adopting GHRM practices through E-HRM. The study will surely be beneficial for the policymakers to understand the current scenario of GHRM and E-HRM practices in the banking sector of Bangladesh and therefore take appropriate measures to ensure workplace sustainability.
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Eniola*, Sule Olatunji, i Omoankhanlen Joseph Akhigbe. "Green Human Resource Management Practices and ProEnvironmental Behavior of Knowledge Workers in Selected Private Organisations in Ogun State, Nigeria". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 111–23. http://dx.doi.org/10.12944/jbsfm.04.01.09.

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This study investigated how green human resources management practices (GHRMP) related to pro-environmental behaviour (PEB) of knowledge workers in selected organisations in Ogun State, Nigeria. All the knowledge workers in the selected private organisations formed the population but for convenience and guide against contravening government social distancing rule of COVID-19, the questionnaire were sampled via email on twenty-five (25) knowledge workers in each of the six (6) organisations studied. The sample used was 150 knowledge workers. Questionnaires were administering on respondents in each of the chosen organisation. Hypotheses were tested with Pearson Product Moment Correlation. Findings indicated that positive relationship amongst GHRMP and PEB and it was rightly recommended that every organisation must encourage green human resource management that will improve its workforce pro-environmental behaviours.
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Mahaboob, Syeda Amtul. "The Effect of Covid 19 on Worker’s Compensation – Evidence from Gcc Countries". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 52–65. http://dx.doi.org/10.12944/jbsfm.04.01.05.

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The year 2020 has turned the world upside down with the outbreak of the disease COVID 19. It forced the companies to shift their work focus from office to work from home. Every sector of the economy got affected by the pandemic and a financial crisis was faced by almost every firm. To deal with the financial crisis, many firms have altered their compensation packages. The world of The Middle East is nowhere left behind. The firms of GCC (Gulf Cooperation Council) countries known for their attractive pay packages were forced to make modifications, adjustments, and variations to their compensation. The current paper analyzes various amendments made by firms in the Gulf Countries like Saudi Arabia, Kuwait, UAE, Qatar, Oman, and Bahrain to their compensation management system to cope with the challenges of the pandemic. It also highlights the remittances provided by the governments of these countries to tackle the situation. Analysis was done based on secondary data which includes the Gulf Health Council Report, International Labor Organization reports, Mercer Consultant Report, publication of Arab Reform Initiative, OECD (Organization for Economic Cooperation and Development) publication on MENA countries, and World Bank report (2018). The findings highlighted the turbulence experienced by employees working in gulf, as majority of GCC countries lacked in providing pay protection and job protection. It also describes to what extent the remittances provided by the government in these countries were helpful to the expatriates.
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Wamai, John, Rosemary James i Joshua Tumuti. "Data Integration Capabilities and Performance of Commercial Banks in Kenya". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 149–58. http://dx.doi.org/10.12944/jbsfm.04.01.12.

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The purpose of this paper is to present an empirical evaluation of the effect of data integration capabilities on the performance of commercial banks in Kenya. An explanatory non-experimental design was applied to conduct a census of the 43 commercial banks in Kenya. A semi-structured questionnaire supported in collection of primary data. Secondary data from commercial banks annual financial results for period 2013 to 2019 was compiled using data collection sheet. SPSS tool was applied for analysis of data. The regression results disclosed that data integration capabilities positively and significantly affect performance of commercial banks. It was recommended that the managers of commercial banks and other stakeholders should continue investing and adopting data integration capabilities as it is an effective performance enhancement strategy. Further, the policymakers and regulators should employ policies that support data integration capabilities adoption to augment performance.
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Alagah A D, Alagah A. D. "Management Development and Workers’ Efficiency of Insurance Companies In Nigeria". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 139–48. http://dx.doi.org/10.12944/jbsfm.04.01.11.

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This study sought to examine the stimulating influence of management development on workers' efficiency of the insurance industry in Rivers State. Correctional research design was applied. The Krejcie and Morgan sample size determination table was employed in a bid to determine the sample size. Hence, the sample size is fifty-six; 27 managers and 28 supervisors drawn from the population size of 62 from the 10 insurance companies under review. The outcome of the analysis led to the finding that experiential learning, management training, and technology has significant effects on workers’ efficiency. The Spearman’ Rank Order Correlation Coefficient was used via the aid of Statistical Package for Social Sciences. It was recommended that: Experiential learning should be encouraged as it gives room for critical thinking, enhances problem solving and increases decision making skills which will translate into workers' efficiency for the insurance companies. Management should be consistent with having management trainings as this will help boost employees’ confidence, while creating the ability of the trainee to implement company strategies and mitigate avoidable damages that could result in workers' inefficiency. Technology should be introduced into management development as will improve existing processes, while revealing newer ways to accomplish tasks with the aim of harnessing the potentials of the employees despite seeking workers’ efficiency.
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Spender, J. C., i Jeroen Kraaijenbrink. "The Paradox of Strategizing: Embracing Managerial Agency without Throttling it". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 12–37. http://dx.doi.org/10.12944/jbsfm.04.01.03.

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Strategizing implies making agentic choices in some middle ground between un-analyzable free will and agency-denying determinism. Paradoxically, neither view can capture the strategist’s situation or process. So how are strategy theorists approach agency? In our opening sections, we review the mainstream literature and find seven main arguments or tracks. Five, by improving methodological accuracy and reducing variance, effectively throttle or deny the strategist’s agency. The two other tracks offer agency an ontological or epistemological place in the analysis but underplay the synthetic nature of the strategist’s practice. In our final sections, we treat strategizing as handling the practice-based constraints to the strategist’s agency. A positivist approach makes little sense here for ex definition strategy supposes a finite option-space into which the strategist’s agency is ‘thrown’. Practitioners focus on their choices within this space rather than on the application of a generalized ‘theory of strategy’. There is little new here; but analyzing it means moving away from causal modeling and towards exploring the options remaining after all reasonable determining causes have been identified - leaving the strategist with the under-determined middle ground s/he ‘synthesizes’ from incommensurable theories and empirically justified heuristics. Concluding, we propose a novel track of theorizing for those strategists seeking to engage their agentic capabilities rather than theorizing about agency as a component of a rigorous academic model.
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Jacob, Didi Adeyinka, i Friday Buradum Tende. "Corporate Culture, Employee Stress, and Leadership Support: En Route Organizational Psychotherapy". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 81–90. http://dx.doi.org/10.12944/jbsfm.04.01.07.

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Organizations are increasingly concerned about the level of stress that their workers are under. This is because, a high level of stress has been linked to a faster heart rate, breathing difficulties, hypertension, stroke, and even death. Hence, organizations are becoming mindful of losing employees in this regard. This study examined the influence of corporate culture on aiding leadership support with the view of eradicating employees' stress in the workplace. The study adopted the sociotechnical systems theory and the work Demand-control, support model to serve as an undergirded theory for this study. Extant literature on corporate culture, employee stress, and leadership support was reviewed, and the link between them was established. It was discovered that withdrawal behaviors such as quit intentions, absence from work, tardiness, and a loss of devotion to organizational operations are detrimental to the organization's existence and survival in any form. It was concluded that organizations are required to induce, establish, facilitate, and integrate a "caring component" into their culture, as a "caring culture" tends to encourage employee commitment to organizational activities that will assist them in achieving established process and result-focused organizational goals, especially through behavioral, cognitive, humanistic, and integrative or holistic therapies.
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Akhter, Ireen, Md Baktiar Rana i Raihan Sharif. "An Empirical Study on the Impact of Covid-19 on Work-Life Stress of Managers". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 124–38. http://dx.doi.org/10.12944/jbsfm.04.01.10.

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Stress is now common word and issues for everyone in this pandemic situation regardless of their age and gender. The aim of this paper is to examine the level of work-life stress among managers, because of work demand from job and support provided by the organization to complete the job. The developmental workplace stressors assessment questionnaire has been used for collecting data from 197 working managers who are working with different organizations, through standard Google form between May to August, 2020. The nature of job in some cases are work from home at this COVID situation. For analyzing data, simple descriptive, inferential and bivariate analysis were done. No signification relationships have been found between age and gender with stress. However, correlations have been found moderate to high among some of the factors responsible for creating stress among managers. This study has been done entry to the mid-level management with the selective factors of developmental workplace stressors assessment questionnaire which was not found in earlier research on work-life stress measurement in the context of Bangladesh. Future researchers may explore work-life stress with remaining set of factors (variables) with different set of sample composition.
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Ibelegbu, Anthonia Ngozi, i Friday Ekahe Abanyam. "Human Resource Management: Impact of Employees’ Relationsand Training Practices of Listed Deposit Money Banks’ (LDMB) Performance in Adamawa State, Nigeria". Journal of Business Strategy Finance and Management 04, nr 01 (8.06.2022): 159–71. http://dx.doi.org/10.12944/jbsfm.04.01.13.

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This study ascertained the impact of employees’ relations and training practices of Listed Deposit Money Bank (LDMBs) performance in Adamawa state, Nigeria. A survey research design was employed. The population of the study consisted of 120 employees of the entire 14 branches of LDMBs listed in the Nigerian Stock Exchange for the year 2019. Prior to the study, a sample size that provided a high effect size was ascertained through the use of GPower 3.1 software based on effect size d = 0.8, power (1–b = .95). Hence, 112 employees were studied. A structured questionnaire, with 28 items was developed by the researcher. The questionnaire was structured on a 5-point scale. A pilot study was carried out to predict the power and moderation effect of the variables by conducting a test using mean, independent t-test, and Analysis of Variance statistics. The real limit of the mean values was used to make decisions on the entire item. Independent t-tests and analysis of variance were used for in-depth data analyses. It was concluded that employee relations, training and development practices have a positive impact on the performance of LDMBs in Adamawa State. Based on the findings and conclusions of the study, the researchers recommended amongst others that listed deposit banks in Adamawa State should align their human resources management philosophy with a societal culture so as to achieve required corporate results as well as bottom-line performance.
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Abasilim, Angela Nneka. "Impact of State Government Development Scheme for Economic Empowerment on Community Dwellers of Anambra State Nigeria". Journal of Business Strategy Finance and Management 1 and 2, nr 1 and 2 (28.12.2019): 131–43. http://dx.doi.org/10.12944/jbsfm.01.0102.09.

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The study examined the impact of Anambra Government Grassroots Development Scheme on economic empowerment of community dwellers especially the youths and women, in all the local governments of Anambra state, in Southeastern Nigeria. The purpose was to assess the major beneficiaries of the development scheme and determine the impact of the scheme on the common people especially the youth and the women. The work is anchored on community development theory which emphasizes holistic approach to development through participation of all tiers of government, from the federal administrative office to the regional and local governments to community dwellers at grassroots level. Primary data was used for the study. The questionnaire was used for collection of data. The number of respondents for the study is 975. Descriptive and inferential statistics were used for data analysis. The result of the study showed that a lot of the common people benefitted from the grassroots development scheme of the Anambra state Government. The hypothesis stated was tested at 0.05 level of significance to determine if the development scheme was beneficial to community dwellers of Anambra State using one sample Kolmogorov Smirnov Z test and it was rejected because the p value was less than 0.05 (Z=0.6.913, p=0.00). The research findings also showed that the development scheme of the Anambra state government had also impacted positively on the people of the state, especially the youth and the women. The statistical significance of this result was determined using Pearson Chi square coefficient. The hypothesis was because the p value was less than 0.05 (X2=887.779, df =125, p=0.00). The study, therefore, concludes that the first tier of the grassroots development scheme of government in Anambra state impacted positively on the life of the community dwellers of Anambra state, particularly the youth and women. The study recommends that more of such development scheme should be embarked upon by different tiers of government and other states in Nigeria should replicate same in their own states. This will be a way of boosting the economy, reducing unemployment, and diversifying economic activities.
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Choon Teo, Dr Teck. "Bridging Academic Entrepreneurship and the World of Work? Perspectives from Contemporary Educator". Journal of Business Strategy Finance and Management 1 and 2, nr 1 and 2 (28.12.2019): 115–30. http://dx.doi.org/10.12944/jbsfm.01.0102.10.

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This contribution of this study investigates how the use of the AE toolkit can take the lead to a greater appreciation of the university spin-off venture into the real world of work. Nevertheless, no conceptual framework can explain how the technology-market matching proceeds from one stage to another. A longitudinal survey design involving four focus groups was chosen to monitor the development process of group spin-off creation in context. Data collection is also derived from the literature review, in-depth interviews, and a series of workshops and focus group discussions on the Malaysian and Cambodian higher education sectors. Finding shows that the AE toolkit is organized around four mutually dependent themes: (1) the structure of an enterprising university and its culture, (2) university spin-offs (USOs) and applied research, (3) the attribute of academic entrepreneurs and entrepreneurial ecosystem, and (4) spin-off development and community engagements. These theories may offer a more comprehensive insight into the AE process in conjunction with each other. The beliefs of each notion hint at significant consequences for further research on AE and the world of work as a general rule.
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Mohsin Jadah, Hamid, Mohammed Faez Hasan i Noor Hashim Mohammed Al-Husainy. "Dynamic Panel Data Analysis of Capital Structure Determinants: Evidence from Iraqi Banks". Journal of Business Strategy Finance and Management 1 and 2, nr 1 and 2 (28.12.2019): 102–14. http://dx.doi.org/10.12944/jbsfm.01.0102.08.

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This study investigates if the choice of capital structure of Iraqi banks could be interpreting through factors which have been studied by prior studies, which represented by determinants of capital structure choice (i.e., bank size, bank profitability, bank growth, tangibility, bank age). Using dynamic panel GMM for the period 2005 to 2019, this study maintains the explore on the determinants of capital structure of Iraq banks "developing country" that has circumstances likely to be quite different from those in developed and other major developing countries, particularly in terms of it deteriorating economic environment. The findings indicate that the bank size, bank profitability, bank age have a dominant role in explaining the variation in the long-term debt ratios of Iraqi banks. Meanwhile, only bank size, bank profitability, bank growth, bank age has a leading role in interpreting the variation of short-term debt ratios in the Iraqi banks. The current study has initiated some basis to discover the capital structure determinants of Iraqi banks upon which a more detailed evaluation could be based. Moreover, the experimental results can help Iraqi banks directors to choose the optimum structure of capital.
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Tajpour, Mehdi, i Elahe Hosseini. "Towards the Creative-Oriented University". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 07–14. http://dx.doi.org/10.12944/jbsfm.02.01.03.

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Entrepreneurial universities are the center of progressive organizations that have reconsidered themselves in order to adapt to complex environmental conditions. Thus, the purpose of this study is to investigate the towards the creative-oriented university. In this research, which has used descriptive methods, in order to understand the concepts of towards the creative-oriented university, the background of the subject has been studied in the form of library and documentary studies. Thus,conclusion show that the effect of entrepreneurial universities on a regional scale extends far beyond commercial outputs while a simple cost-benefit analysis can provide indirect and tangible results in terms of human capital attraction, entrepreneurial capital formation, informal networks, new ideas, and so on.
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Erokhin, Dr Vasilii. "Probing into Economic Development Studies in the Post-COVID Era". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 04–06. http://dx.doi.org/10.12944/jbsfm.02.01.02.

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Bilal, Muhammad, Zeng Jianqu i Junlan Ming. "How Consumer Brand Engagement Effect on Purchase Intention? The Role of Social Media Elements". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 44–55. http://dx.doi.org/10.12944/jbsfm.02.01.06.

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This paper examines the effect on consumer-purchase intentions of social media marketing components, including entertainment, engagement, eWOM, and trendiness. The study was conducted among Chinese consumers who have social media account and are aware of the effects of social media marketing on consumer purchase intentions. Data collected data from 260 experienced social media users in Beijing and Shanghai. We used structural equation modeling (SEM) to evaluate the connections with SMM components, customer brand engagement, and purchasing intention. The findings demonstrate that interaction, entertainment, eWOM, and trendiness are core factors that specifically affect customer brand interest and purchasing intention. Social Media is a marketing medium in sharing brand intention. However, it remains to be seen how appropriate these components are for these purposes -related knowledge and its function to enhance customer brand engagement and purchasing. This research contributes to the development of a model that will aid practitioners and researchers in evaluating and explaining the impact of SMM on Consumer Purchase Intention in China.
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Kanungo, Dr Anil Kumar, i Puneet Dang. "Periodic Analysis of the Relationship between Gold, Crude Oil, Exchange Rate and India’s Stock Market". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 28–43. http://dx.doi.org/10.12944/jbsfm.02.01.05.

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Purpose: The purpose of this paper is to find out the relationship between price of Gold, price of Crude Oil, Exchange Rate of India, and India’s stock market. The research has been done on Pre-COVID time periods to analyse the relationship in scenarios like pre-global financial crisis, during crisis and post crisis. The authors incorporate the data from pre-crisis phases i.e., 2005 to 2019, to find out the relationship between the variables using Granger causality test, Johansen’s Cointegration, and Vector Autoregression. To study the spill-over effect on India’s stock market, regression has been used. The empirical results indicate that for the Pre-Crisis and Post-Crisis periods, “Gold” does granger cause “USDINR”, for all three periods “Crude oil” does granger cause “Gold”, for the crisis and post crisis periods “Gold” does granger cause “Crude oil”, for the post crisis period “USDINR” does granger cause “Crude oil”. No other causality relationship was established with the help of this empirical analysis. Johansen’s cointegration test revealed that no cointegration exists amongst the three variables. The impact of exchange rate on India’s stock market has changed as compared to the previous time periods. Exchange rate was inversely related to the stock markets for the Pre-Crisis and Crisis periods and is directly related to the stock market for the Post-Crisis period. This study adds to the existing literature on the variables, by using phase wise data and performing empirical analysis to find out the relationship between the variables. Not many literature demonstrate together the relationship among these three variables in three different periods. This is a significant gap that the study aimed to address.
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Abdur Rahim, Prof Dr Sheikh, i Dr Md Kamrul Hossain. "Measurement of the Effectiveness of Training Programs of Private Commercial Banks in Bangladesh". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 68–77. http://dx.doi.org/10.12944/jbsfm.02.01.08.

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Training is essential to enhance the performance of employees in every organization, but it is essential to increase the performance of employees in private commercial banks in Bangladesh as they need to satisfy customers to conduct business activities successfully. The management of private commercial banks have provided various training to their employees to enhance their skills, knowledge, competency and so on. They have spent a substantial amount of budget in every year to conduct their training programs. They are continually trying to make their training program effective so that the employees can contribute more to the growth and development of their banks. Therefore, the main purpose of the study is to assess the effectiveness of the training programs of private commercial banks in Bangladesh. Structured questionnaire was used to collect the data/information from 97 bank officials randomly. Frequency distribution, correlation and multiple linear regression analysis were done to interpret the data and information in this study. The study findings show that there are some problems with the effectiveness of training programs of the private commercial banks in Bangladesh. Thus, the authors have conducted this study and provided some suggestions to the management of the banks to overcome these problems and make the training programs effective.
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Abasilim, Angela Nneka. "Impact of State Government Development Scheme for Economic Empowerment on Community Dwellers of Anambra State Nigeria". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 131–43. http://dx.doi.org/10.12944/jbsfm.02.01.13.

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The study examined the impact of Anambra Government’s Grassroots Development Scheme on economic empowerment of community dwellers especially the youths and women, in all the local governments of Anambra state, in Southeastern Nigeria. The purpose was to assess the major beneficiaries of the development scheme and determine the impact of the scheme on the common people especially the youth and the women. The work is anchored on community development theory which emphasizes holistic approach to development through participation of all tiers of government, from the federal administrative office to the regional and local governments to community dwellers at grassroots level. Primary data was used for the study. The questionnaire was used for collection of data. The number of respondents for the study is 975. Descriptive and inferential statistics were used for data analysis. The result of the study showed that a lot of the common people benefitted from the grassroots development scheme of the Anambra state Government. The hypothesis stated was tested at 0.05 level of significance to determine if the development scheme was beneficial to community dwellers of Anambra State using one sample Kolmogorov Smirnov Z test and it was rejected because the p value was less than 0.05 (Z=0.6.913, p=0.00). The research findings also showed that the development scheme of the Anambra state government had also impacted positively on the people of the state, especially the youth and the women. The statistical significance of this result was determined using Pearson Chi square coefficient. The hypothesis was because the p value was less than 0.05 (χ2=887.779, df =125, p=0.00). The study, therefore, concludes that the first tier of the grassroots development scheme of government in Anambra state impacted positively on the life of the community dwellers of Anambra state, particularly the youth and women. The study recommends that more of such development scheme should be embarked upon by different tiers of government and other states in Nigeria should replicate same in their own states. This will be a way of boosting the economy, reducing unemployment, and diversifying economic activities.
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Abdulsalalami, Lucky T., O. Vincent Ekhaguosa i Rebecca Adeh. "User’s Perception about Orientation Program of Academic Library". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 15–27. http://dx.doi.org/10.12944/jbsfm.02.01.04.

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This study examines the awareness of the orientation program of the academic library towards the attainment of performance of undergraduates. The research exposes the facts to both students and academic staff on the importance of the library orientation towards understanding the right information usage to aid performance and also create awareness of the image to the social, economic, and educational value of library orientation in Nigerian universities. Five Research objectives were formulated; they are: to know the perception of users about the library orientation programs, to find out how orientation programs are designed towards helping the need of students on proper information utilization, to find out how orientation program impacted to student's academic performances, to examined the challenges occurring in academic library orientation, to formulate solutions to challenges occurring in academic library orientation. The instrument was subjected to face and content validation by three experts, from Library and Information Science, requesting to examine the clarity of expression used as well as the appropriateness of the language used in the instrument. Cronbach alpha method was used to determine internal consistency of the questionnaire items and a coefficient of 0.978 was obtained. With this reliability coefficient yielded, it was deem fit for the research to be conducted using the questionnaire designed for the data collection. The study took a survey of orientation programme of Federal University of Lafia using a descriptive method to analyse data collected, selecting one hundred and thirty-nine (139) research instruments distributed out of which 132 copies were collected for analysis. The population was sampled using simple random sampling technique, and questionnaire was distributed to the selected sampled respondents. The findings of the results obtained from the analysis are that user orientation has an impact vividly on students' academic programs. The orientation has introduced students to libraries around the University for the Information Resources and services provided therein, including the way of accessing and uses. It particularly enhance and improved the use of the library for students in pursuance of their education 100(75.8%) opine that Orientation confirms students access, while 108(81.8%) posits that it creates awareness on how to use the library. It also finds out challenges associated with the exercise; such as unqualified personnel to handle the program, inadequate time to treat all programs, more alarming the lack of collective curriculum amongst universities, uncooperative attitudes of some staffs 86(65.2%) indicated inadequate time to treat all programs. 96(72.7%) considered the use of unqualified personnel. In conclusion, user orientation and instruction has become important in all the tertiary institution in Nigeria, more so it’s assist patrons to know how to maximize the use of our libraries for self-motivated and self –reliant clientele.
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Rasekhi, Saeed, i Nasim Nabavi. "Do Derivatives Hinder the Financial Contagion? A Case Study of Developed Countries’ Stock Markets". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 89–101. http://dx.doi.org/10.12944/jbsfm.02.01.10.

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The main purpose of this study is to test the effect of the derivative instruments on financial contagion in developed countries including France, Germany, South Korea, Spain, the Netherlands and the United Kingdom, considering the United States as the source of the crisis. Therefore, at first, existence of the contagion in the markets was investigated using the ARMA-GARCH-COPULA method, and then, the effect of the derivative instruments on the contagion for the selected countries was examined during the time period 01: 2007: to 08:2018. The results confirm the negative effect of the derivatives on the contagion.
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Mahaboob, Syeda Amtul. "Total Quality Management Practices in Boosting Performance of Corporate Hospitals - A Study". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 78–88. http://dx.doi.org/10.12944/jbsfm.02.01.09.

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The Healthcare industry is on its boom in the city of Hyderabad. People not only from various cities of India but also from foreign countries come to Hyderabad for their medical treatment. There are various corporate Hospitals in the city catering to the needs of the people. The management of the Corporate Hospitals being very keen about delivering quality services is maintaining a quality department. Total Quality Management Practices are adopted as one of the ways to ensure quality. The present study is conducted in five Corporate Hospitals of the city to know whether Total Quality Management Practices has any effect on the Organizational Performance of the Hospitals. The data was collected in the form of responses from nurses, doctors, supporting and admin staff of the Hospitals by stratified random sampling method. It was found that there is a positive influence of the total quality management practices on the performance of the Hospitals.
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Domingues, Nuno. "The Contribution of Natural Gas to the Paradigm of Energy Transition in Portugal: Economy, Continuity of Supply and Welfare". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 56–67. http://dx.doi.org/10.12944/jbsfm.02.01.07.

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The present paper presents an analysis on the role of Natural Gas (NG) in Portugal facing the new requirements. The analyses is based on the economic, societal and environmental aspects, being the major reasons to align the Government strategy, define policies and reproduce the EU directives. The analyses do not reflect on the pandemic and financial crisis because the author considers that these factors are outside of the energy system and have not been steady along the period in study, thereby it can mislead the conclusions. This study relies mostly on non-empirical research, in which the research adopted both inductive and deductive reasoning to theorize logical assumptions about the Portuguese energy market. Building on reflection and personal observation on the field, the researchers carried out this article by gathering relevant data (i.e., statistics) through critical studies, systematic review of literature and meta-analysis on the theme. Therefore, the methodology used is based mainly on qualitative exploration of secondary sources and data, out of which one will pull out insights. The novelty of the study is to take in consider-ation all the above factors and produce results that are more adequate to reality, as all of them are interconnected and by changing one of them it will be changes in the remain. The open literature mainly focusses on the economic, the energetic, the social or the environmental aspects and neglects the others. One can conclude that there is economic advantage on efficiently distributing and consuming NG. Also, the impact of NG on a society welfare is positive. Last, the NG brings flexibility to the grid, which is more and more important in the perspective and ambition to increase the share of intermittent renewable energies.
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Teo, Teck Choon. "Bridging Academic Entrepreneurship and the World of Work? Perspectives from Contemporary Educator". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 115–30. http://dx.doi.org/10.12944/jbsfm.02.01.12.

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This contribution of this study investigates how the use of the AE toolkit can take the lead to a greater appreciation of the university spin-off venture into the real world of work. Nevertheless, no conceptual framework can explain how the technology-market matching proceeds from one stage to another. A longitudinal survey design involving four focus groups was chosen to monitor the development process of group spin-off creation in context. Data collection is also derived from the literature review, in-depth interviews, and a series of workshops and focus group discussions on the Malaysian and Cambodian higher education sectors. Finding shows that the AE toolkit is organized around four mutually dependent themes: (1) the structure of an enterprising university and its culture, (2) university spin-offs (USOs) and applied research, (3) the attribute of academic entrepreneurs and entrepreneurial ecosystem, and (4) spin-off development and community engagements. These theories may offer a more comprehensive insight into the AE process in conjunction with each other. The beliefs of each notion hint at significant consequences for further research on AE and the world of work as a general rule.
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Jadah, Hamid Mohsin, Mohammed Faez Hasan i Noor Hashim Mohammed Al-Husainy. "Dynamic Panel Data Analysis of Capital Structure Determinants: Evidence from Iraqi Banks". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 102–14. http://dx.doi.org/10.12944/jbsfm.02.01.11.

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This study investigates if the choice of capital structure of Iraqi banks could be interpreting through factors which have been studied by prior studies, which represented by determinants of capital structure choice (i.e., bank size, bank profitability, bank growth, tangibility, bank age). Using dynamic panel GMM for the period 2005 to 2019, this study maintains the explore on the determinants of capital structure of Iraq banks "developing country" that has circumstances likely to be quite different from those in developed and other major developing countries, particularly in terms of it deteriorating economic environment. The findings indicate that the bank size, bank profitability, bank age have a dominant role in explaining the variation in the long-term debt ratios of Iraqi banks. Meanwhile, only bank size, bank profitability, bank growth, bank age has a leading role in interpreting the variation of short-term debt ratios in the Iraqi banks. The current study has initiated some basis to discover the capital structure determinants of Iraqi banks upon which a more detailed evaluation could be based. Moreover, the experimental results can help Iraqi banks directors to choose the optimum structure of capital.
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Prasad, Dr KDV. "Remote Working Challenges and Opportunities During Covid-19 Pandemic". Journal of Business Strategy Finance and Management 2, nr 1 (30.06.2021): 01–03. http://dx.doi.org/10.12944/jbsfm.02.01.01.

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Remote working or working from home is now buzz the world across the globe as the Covid-19 pandemic changed the working topography enormously. In Remote work, where the staff or professional works beyond the traditional office settings, not necessary from a particular location. Several organizations across the globe irrespective of the type of organizations asked their employees to work from home wherever possible. Lockdowns were imposed in several counties which significantly affected the economies. The organizations allowed the employees more flexibility to work from home and have their schedules. The organizations are flexible even to modify the policies and procedures to get adjusted to this new environment. Eventually, the working class also adjusted to the Covid-19 pandemic environment and tried their best to deliver their respective outputs to meet the objectives of an organization balancing his/her requirements. It was reported that there remote working yielded much more productivity saving the commuting time as the employee have reasonable control and plan their activities in such a way that employee’s personal and professional life existed peacefully, where he/she can work in full potential and personal satisfaction
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Sufi, Tahir. "Disrupting the Disruptors - Implications of Chatgpt for Future Organisations". Journal of Business Strategy Finance and Management 05, nr 01 (10.07.2023): 01–02. http://dx.doi.org/10.12944/jbsfm.05.01.01.

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Oyombe, Grace Georgine, Zachary Bolo Awino, Martin Ogutu i James Muranga Njihia. "Realizing Competitive Advantage Through Leagile Strategy: A Survey of Construction Companies’ Supply Chains in Nairobi-Kenya". Journal of Business Strategy Finance and Management 05, nr 01 (10.07.2023): 40–57. http://dx.doi.org/10.12944/jbsfm.05.01.05.

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There is cost-effective reasoning for designing a leagile supply chain (SC) strategy which refers to the synchronized application of both lean and agile approaches. Leagile strategy has been suitably applicable to manufacturing and has also been adopted by organizations in the optimization of deliveries of prefabricated building projects1,2. Companies equally embrace leagile strategy towards improving their competitiveness and realizing success3. Objective: This paper is an empirical study that examines the Supply Chains of Construction Companies to determine how Leagile Strategy impacts Competitive Advantage. Methodology: From a population of 4,015, stratified and simple random sampling procedure was employed to obtain a sample of 323 construction companies located in Nairobi-Kenya which were surveyed vide a cross-sectional approach. Diagnostic tests were conducted which revealed the reliability and validity of the questionnaire. Using structured questionnaires formulated in a five-point Likert Type scale to collect data, inquiries were directed to 323 respondents who were Supply Chain Managers and Directors or their representatives obtaining response from 260. Analysis of information was done vide Statistical software for social sciences version 22, generating both descriptive and inferential statistics. Correlation, and a linear regression model were used to test the hypothesis. Findings: This study found that leagile strategy influences competitive advantage in the construction companies’ supply chains. The findings further showed that other additional factors besides leagile strategy influence competitive advantage. Conclusion: A major conclusion was drawn that competitive advantage is significantly influenced by leagile strategy in construction companies’ supply chains. It was further concluded that through leagile strategy implementation, construction companies improved their competitiveness, outperformed competitors and alleviate the various problems hindering survival. Furthermore, the study established that besides leagile strategy, there are other factors which are contributing to competitive advantage. Implications: There is an exposition of the existence of a significant influence on competitive advantage by leagile strategy. The finding enhances conceptual understanding on the association between those two variables and increases knowledge in strategic management. There is fresh literature on the fact that leagile strategy vide its attributes such as waste removal, TQM, strategic planning, flexibility, responsiveness, IT systems, economies of scale, etc. impacts on competitive advantage. Additionally, leagile strategy has the capabilities of attaining competitive advantage by reducing costs, differentiating products, enhancing customer service level and shortening the lead times. The study also compliments knowledge concerning methodology in terms of the use of stratified sampling procedure, diagnostic tests which ensure research instrument’s reliability and validity as well as the Statistical software for social sciences version 22 to confirm how leagile strategy influences competitive advantage. Limitations: However, major limitations such as the outbreak of COVID-19 pandemic hindered the smooth data collection process and may have affected the response rate. This study recommends that construction companies should embrace leagile strategy to improve their competitiveness, outperform competitors and survive in the tumultuous business environment. This can be done through the implementation of practices which focus on reducing costs, differentiating products, increasing customer service level and shortening lead times. This research proposes that future studies should be conducted across other multiple industries and sectors using different methodologies from the current study.
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Eniola, Sule Olatunji, i Oshi Joseph E. O. "Green Pay/Reward Techniques and Corporate Non-Financial Performance: A Case Study of South-West, Nigeria Deposit Money Banks". Journal of Business Strategy Finance and Management 05, nr 01 (10.07.2023): 03–12. http://dx.doi.org/10.12944/jbsfm.05.01.02.

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This study will be establishing how corporate non-financial performance could be affected by the green pay/reward techniques among banks that concentrate in deposit of money alone in the entire South-West geopolitical area of Nigeria. We adopted quasi-experimental survey research design by looking at the managerial staff of those banks as our population of which we used 330 for the sample. We tested three hypotheses with SEM-AMOS after retrieving those questionnaire administered through simple random sampling method. The study discovered a link between operational efficiency and innovation as measures of corporate non-financial performance and green pay/reward system while the same link could not be established between employee satisfaction and green pay/reward system in Nigeria South-West deposit money banks
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Orok, Akaninyene Billy, Effiong Asuquo Okon i Idongest Tim Titus. "Optimizing Bank Performance through Loan Recovery in Nigeria: A Comprehensive Analysis of Loan Recovery Strategies of Ecobank Plc." Journal of Business Strategy Finance and Management 05, nr 01 (10.07.2023): 23–39. http://dx.doi.org/10.12944/jbsfm.05.01.04.

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Banks have significant difficulties in recovering debt, especially when consumers are no longer available following loan disbursement. This study carefully examines the effects of debt management and recovery on bank performance, paying particular attention to the applicability of the credit theory of money. The study's main goals are to thoroughly comprehend the various debt recovery strategies used in Nigeria's banking industry and investigate the connections between outstanding debt, recovered funds, loan client retention, and bank performance. To evaluate the given hypotheses and determine the relationships between these variables, the Chi-Square test was used. The data show that outstanding debt has a considerable influence on bank performance, supporting the credit theory of money. Additionally, a positive correlation between bank performance and loan client retention is discovered and the study finds a link between bank profitability and client relationships. The development of strong, dependable, and good customer connections improves the bank's reputation by increasing client satisfaction, loyalty, and confidence in the bank's dependability as a lender. Credit officers are advised to constantly monitor ongoing debt to avoid payment defaults as part of the study's recommendations. Finally, credit officers should pay frequent visits to borrowers to make sure the money from the loan is being used for what it was intended.
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R., Pallavi D. "A Study on Assessment of Business Process Modeling Tool with the Application of the Grey Relational Analysis". Journal of Business Strategy Finance and Management 05, nr 01 (10.07.2023): 13–22. http://dx.doi.org/10.12944/jbsfm.05.01.03.

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Business Process Modelling (BPM) plays a crucial role in connecting corporate policies with IT platform implementation to ensure business benefits. By integrating procedure, functional, organizational, and information perspectives with key metrics such as costs, cycle times, and responsibilities, BPM provides a foundation for assessing value chains, activity-based costs, bottlenecks, critical routes, and inefficiencies. In today's business landscape, both management and BPM are increasingly recognized as vital components. To facilitate the integration of modelling partners and BPM technologies, BPM tools have emerged as effective solutions. These tools enable the presentation and operational management of associated models to relevant parties. The Multi-Criteria Decision-Making (MCDM) is used to analyse the data and deriving the results. In the context of Multi-Criteria Decision-Making (MCDM), selecting the most suitable business activity modelling tool among the available options becomes imperative. This study proposes an approach based on the Grey Relational Analysis (GRA) method to assist businesses in making informed decisions and choosing the optimal business policy modelling technology. The objective is to enhance the effectiveness, affordability, and security of the business procedure modelling process. Using GRA analysis, this research ranks a set of BPM tools, namely GDToolkit, JPetriNet, and ADONIS: CE, TimeNet, Jfern, and GreatSPN. The findings reveal the following order: GDToolkit (1st), JPetriNet (2nd), ADONIS: CE (3rd), TimeNet (4th), Jfern (5th), and GreatSPN (6th). The analysis indicates that GDToolkit is the preferred BPM tool, offering the most desirable features, while GreatSPN is considered the least preferred option. Overall, this research demonstrates the effectiveness of employing Grey Relational Analysis as a decision-making tool for selecting appropriate BPM technologies. By utilizing GRA, businesses can make informed choices that lead to more effective, affordable, and secure business process modelling, thereby enhancing their operational efficiency and competitiveness.
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Shah, Fenil. "Financial Accounting for Management, Third Edition, Paresh Shah, Oxford University Press". Journal of Business Strategy Finance and Management 05, nr 01 (10.07.2023): 58–61. http://dx.doi.org/10.12944/jbsfm.05.01.06.

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I as a reviewer of this book, would like to reiterate the words of Albert Einstein – “Creativity is seeing what others see and thinking what no one else ever thought”. The golden rule of accounting become disastrous when non-commercial background practitioners and management team members is faced with discontinuous change since 15th centuries. This work is conceptualised and authored under the new pedagogical tool named as ‘Modern Approach of Accounting’, by Paresh Shah. The nature of account is emphasis on the five parts as per Modern Approach of Accounting (MAA) and replaced the age-old traditional concept of three types of account. This book demonstrates throughout in his book, that Modern Approach of Accounting – believes in dichotomies – the sum of left-hand side of arithmetic equation equals the sum of right-hand side of arithmetic equation, - five types of nature of accounts, - debit and credit word itself has no meaning and significance, in the today’s state-of-art-technology, and for better and lucid understanding of accounting and in turn its use in decision-making. The legacy of conquest of Modern Approach of Accounting must be reckoned with the same way the Golden rule of accounting trying to reckon with three types of traditional accounts. The book is quite useful for non-commerce background reader, management students, and computer software and state-of-the-art technological software developer in the field of Information, Communication and Technology (ICT). Keywords: Accountancy; Accounting process; Adopted approach, Event; Five parts of accounts; Modern Approach of Accounting; Traditional Approach.
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Oyombe, Grace Georgine, Zachary Bolo Awino, Martin Ogutu i James Muranga Njihia. "How Leagile Strategy and Strategic Partnership Affect Competitive Advantage of Construction Supply Chains". Journal of Business Strategy Finance and Management 04, nr 02 (5.01.2023): 184–201. http://dx.doi.org/10.12944/jbsfm.04.02.02.

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Objective: This study aimed at assessing the moderating influence of strategic partnership on the relationship between leagile strategy and competitive advantage in the supply chains of construction companies in Nairobi City County, Kenya. Methodology: Using a cross-sectional descriptive survey strategy and stratified sampling procedure, a sample size of 323 was obtained. Data from 260 companies were collected vide structured questionnaires and analyzed utilizing descriptive analysis and linear regression. Statistical software for social sciences version 22 was used for data analysis and the hypothesis was also tested. Findings: The results revealed strategic partnership had no moderating influence on the relationship between leagile strategy and competitive advantage. Further, strategic partnership was found to have a direct influence on competitive advantage as an independent variable. Conclusion: It was concluded that leagile strategy and strategic partnership influence the competitive advantage of construction supply chains in Nairobi City County as independent variables. A further conclusion was that there are additional factors attributed to the achievement of competitive advantage in construction supply chains besides leagile strategy and strategic partnership. Implications: The study provides a platform for advancing theory and research in strategic management by showing that leagile strategy and strategic partnership are significant contributing factors to the achievement of competitive advantage in the supply chains of construction companies in Nairobi City County Kenya. It adds to the existing literature, on the aspects which influence Competitive Advantage in the supply chains of Construction Companies. Managers and practitioners find this information useful in providing a comprehensive guide on the achievement of competitive advantages and survival by companies. Policymakers are made aware of ways in which the construction industry could attain competitive advantages and solve the myriad problems using a blend of leagile strategy and strategic partnership among other strategies. The government and construction industry may benefit by utilizing the findings as a basis for reforms to improve the competitiveness of companies in the sector and beyond.
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Esmail, Zaid Mohammed, i S. M. Imamul Haque. "The Influence of the Business Risk-Based Auditing Application on the Audit Process: An Empirical Investigation in the Yemeni Context." Journal of Business Strategy Finance and Management 04, nr 02 (5.01.2023): 214–28. http://dx.doi.org/10.12944/jbsfm.04.02.04.

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This paper examines the impact of the modern audit approach, "Business risk auditing (BRA)," on the audit process. The cost of the BRA application and the impacts of this approach on the analytical procedures, internal controls, and audit evidence are the primary issues of this study. An empirical design using a structured questionnaire has been adopted to collect the data required to test the study’s hypotheses. The data was analyzed using the PLS-SEM technique, a hybrid of the partial least squares that is based on structural equation modelling. The study found that the high costs resulting from the BRA approach represent significant obstacles to implementing this methodology in the Yemeni audit context. However, auditors in Yemen believe that applying the BRA approach positively impacts the conduct of audits. The findings revealed a significant influence of the BRA approach on each audit procedure and audit quality in general. The present study has practical implications where it could raise the Yemeni auditors' awareness of the BRA approach, which is directly related to many International Auditing Standards (IAS). Therefore, BRA adoption will also assist in meeting ISAs' prerequisites. In addition to being the first study that looks at the advanced audit methods in Yemen, it is one of the few to examine the spread of BRA in developing nations.
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Tende, Friday Buradum, i Adomale Deme. "Cognition, Self-Efficacy, and Problem-Solving Strategies: A Harmonistic Framework for Sustainable Competitive Advantage". Journal of Business Strategy Finance and Management 04, nr 02 (5.01.2023): 229–41. http://dx.doi.org/10.12944/jbsfm.04.02.05.

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Purpose: This review examinesthe ways in which cognition, self-efficacy, and problem-solving strategies can bring about sustainable competitive advantage. Methodology: The systematic literature review was adopted to identify, select, and evaluate relevant literature in a transparent manner. Findings: Exploring cognition, self-efficacy, and problem-solving strategies are critical to addressing potential fundamental issues that bedevil efforts of organisations to gain sustainable competitive advantage.Limitations: Bradley (2015) proposed the dimensions of entrepreneurial resourcefulness as use of cognitions and self-instructions, application of problemsolving strategies, ability to delay immediate gratification, and belief in one’s ability to self-regulate internal events (self-efficacy). However, only cognition, self-efficacy, and problem-solving strategies were adopted, applied and discussed independently. Contributions: Cognition, self-efficacy, and problem-solving strategies enhances the capabilities of organisations to pursue and take advantage of opportunities.
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Sufi, Tahir, Seema Bhardwaj, Dilip Kumar i Mariya Malik. "Content Analysis of Management Doctoral Thesis in Indian Universities". Journal of Business Strategy Finance and Management 04, nr 02 (5.01.2023): 172–83. http://dx.doi.org/10.12944/jbsfm.04.02.01.

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The discipline of Business management is witnessing a considerable increase in the number of applicants in Ph.D. programs in Indian Universities.Amidst the growing demand for studies based on content analysis of doctoral thesis, this study explores the trends in management thesis submitted during the last twenty years in Indian Universities. The study utilizes quantitative content analysis on dissertations published by Indian Universities within the last twenty years (2000–2020) to present a research business thesis submitted in Indian Universities. The results from the quantitative content analysis of the business management thesis shall help the researchers understand scholarship expectations and identify deficiencies for better policy and practices.
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Boro, Francis Eele, i Ikechi Kelechi Agbugba. "Economics of Artisanal Fish Production in Gokana Local Government Area of Rivers State, Nigeria". Journal of Business Strategy Finance and Management 04, nr 02 (5.01.2023): 202–13. http://dx.doi.org/10.12944/jbsfm.04.02.03.

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The study economically analyzed artisanal fish production in Gokana Local Government Area (LGA) of Rivers State, Nigeria. Specifically, the study described the socio-economic characteristics of the artisanal fishers; determined the profitability of artisanal fishing; examined the technical, allocative and economic efficiency of artisanal fishers; and identified the constraints militating against artisanal fish production. Multistage sampling technique was employed in selecting cross-sectional data from a total of 140 fishers in the area. Descriptive and inferential statistics were employed in analysing the data for the study. Gross margin analysis indicated that the fishers earned N2, 060,277.50 (5,679.84 USD), per year and net returns of N1, 891,110.83 (5,213.47 USD) per annum with an average of N157, 592.65 (434.46 USD), per month. The benefit-cost ratio was 2.71 with rate of returns as 71%. The maximum likelihood estimated for the technical efficiency of the fishers indicates that gears, kerosene, bait, outboard engine were significant in the fish catch function (P<0.01). Age, gender, household size and mode of operations were significant factors defining the level of efficiency as revealed by the inefficiency functions of the fishers. The mean technical efficiency, average allocative efficiency and average economic efficiency recorded 0.77, 0.91 and 0.82, respectively. The study concludes that artisanal fish production is profitable and lucrative. The study recommends that in order to raise the level of efficiency amongst fishers, government and financial institutions should grant more credit facility to practicing fishers as lack of funds and inadequate capital are constraining factors facing the fishers.
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Sufi, Tahir. "Revisiting Organizational Empathy". Journal of Business Strategy Finance and Management 05, nr 02 (15.01.2024): 62–64. http://dx.doi.org/10.12944/jbsfm.05.02.01.

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Vemuri, Sritha, Jahnavi P, Lingala Manasa i Pallavi D. R. "The Effectiveness of Influencer Marketing in Promoting Sustainable Lifestyles and Consumer Behaviours". Journal of Business Strategy Finance and Management 05, nr 02 (15.01.2024): 95–114. http://dx.doi.org/10.12944/jbsfm.05.02.05.

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Influencer marketing is a kind of marketing across social media platforms involving endorsements, recommendations, support, and product placement from influencers. Influencers are usually people online that have a large following on social media and use this identity to influence the opinions and behaviours of their audience. Influencer marketing is a powerful tool to reach the people in this generation, and that can also be used to promote sustainable lifestyles and consumer behaviour. Influencers have the potential and effectiveness to alter consumer mindsets. When influencers promote sustainable products and practices, they can reach a large audience and positively impact the environment. Although the effectiveness of influencer marketing depends on some factors including the credibility and trustworthiness of the influencer, the content of the message given by them, and the target audience, the impact nevertheless is huge. This study uses a survey questionnaire to gather data on 200 consumers in India. The primary responses were collected all over India using a structured questionnaire consisting of questions to understand consumer behaviour, sustainability, and the role of an influencer marketer. It examines influencer marketing exposure, purchase behaviour, and brand perception. The review of literature for this topic focuses on the impact of influencer marketing on sustainable lifestyles and consumer behaviour between 2000-2023. There are certain challenges and ethical implications concerning influencer marketing that are explored in the paper, along with people's responses and acceptability towards a sustainable lifestyle. The empirical study also focused on the effectiveness of influencer marketing in promoting sustainable lifestyles and consumer behaviours. Influencer marketing can be a valuable tool for promoting sustainable lifestyles and consumer behaviour in this generation. Incorporating influencer marketing as a tool has two faces and it is essential to understand both aspects.
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Aktar, Afroja, i Md Saidul Islam CDCS. "Moving Towards Digital Trade Transformation in Bangladesh Prospects and Challenges for Implementing Digital Trade". Journal of Business Strategy Finance and Management 05, nr 02 (15.01.2024): 115–42. http://dx.doi.org/10.12944/jbsfm.05.02.06.

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Bangladesh is currently making preparations to transform its entire trade onto a digital platform. Bangladesh is prepared to initiate this transformation through the implementation of logistics, legal, technological, and knowledge-based support mechanisms. This study examines the ways by which the implementation of these supports can be compelled within the structure of international frameworks. To find that possible ways the article seeks to evaluate the evidence that supports including updated laws and regulation, customs house etc., the notion that digital trade is predominantly a tradeable and compatible platform, aligning with the established framework of traditional paper-based transactions. This study employs digital technology to investigate the transformative impact it has had on international trade procedures. This research also investigates the effects of digitization in trade transactions on the global competitiveness of Bangladesh. This research also identifies and analyze the challenges and opportunities associated with the implementation of digital trade in comparison to traditional trade operations, which is associated with the implementation of the Bangladesh Single Window (BSW) system within the entire transformation of trade in ASYCODA (The Automated System for Customs Data) World Systems. The BSW & ASYCODA systems are designed to enhance the interchange of information and promote connectivity between public and commercial trade-related bodies in Bangladesh. To understand the perceptions of the stakeholders’ primary data has collected through a descriptive research where a survey questionnaire has used for this purpose, along with that secondary data sources are also used to achieve the desired outcome. This study finding will enhance our comprehension of the effects of digitization on global trade and offer vital insights that will assist stakeholders in attaining sustainable growth and fostering innovation. The digital trade transition represents a new and promising possibility in the context of Bangladesh in the area of trade transactions. This study identified how a nation undergoes a steady transition from traditional trade practices to digital transformation.
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Datta, Agnideep, Surjadeep Dutta, Gokul Santhanam, Sarthak Sengupta i R. Arivazhagan. "Leveraging Linkedin Networking Tools for Optimal Talent Acquisition in the Banking Industry: A Conceptual Study". Journal of Business Strategy Finance and Management 05, nr 02 (15.01.2024): 68–75. http://dx.doi.org/10.12944/jbsfm.05.02.03.

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LinkedIn is an effective tool for recruiting and networking. Job seekers can participate in industry-related conversations, interact with professionals in their sector, and establish engaging profiles. They can also follow businesses that interest them and look for job openings. LinkedIn gives recruiters and companies a place to advertise job openings, highlight company cultures and locate and engage with applicants via tools like LinkedIn Recruiter. It's a go-to place for people and businesses in the professional sector since it's an excellent tool for establishing business relationships and streamlining the recruiting process. The purpose of this conceptual study is to investigate and comprehend how Human Resources (HR) professionals use LinkedIn networking tools to find the best candidates for positions in the Banking sector.LinkedIn has become a vital recruitment tool at a time of digital transformation and heightened competition for top people. The goal of this study is to identify the approaches and techniques HR specialists in the banking industry use to make use of LinkedIn's networking features, which include corporate pages, job listings, and applicant searches. In addition to examining the potential and difficulties that come with this strategy, the research will look into how much it helps recruit competent personnel. This study intends to provide insightful information on how LinkedIn is used in the banking industry's hiring process. By doing so, it hopes to improve HR procedures and the process of choosing and onboarding qualified individuals in a cutthroat market.
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Alfalasi, Alhassan, i Bincy Baburaj Kaluvilla. "Comparison of the Longevity of Food and Beverage Outlets- Comparison between Dubai and Newyork". Journal of Business Strategy Finance and Management 05, nr 02 (15.01.2024): 143–58. http://dx.doi.org/10.12944/jbsfm.05.02.07.

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The beverage and food sectors in both Dubai and New York exhibit a wide range of offerings and play a significant role in bolstering their respective economic landscapes. This study examines the durability of food and beverage establishments in Dubai and New York. Utilising a design based on qualitative data has been selected as the chosen methodology for the investigation. Furthermore, a decision was made to carry out semi-structured interviews. A total of ten interviews were conducted, with five conducted with restaurant managers in New York and the remaining five led by cafe managers in Dubai. Thematic analysis was chosen for analysing the gathered data in this research study. Research has demonstrated that marketing and branding are crucial in determining food and beverage enterprises' sustainability and financial prosperity. Furthermore, it has been revealed that a strategy utilised by Dubai food and beverage businesses is offering extraordinary dining experiences. Food and beverage enterprises in New York City often stress and emphasise the importance of quality. Meals and beverage establishments in New York and Dubai prioritise offering exceptional quality meals and beverages to attract clients and justify higher pricing. Moreover, employing technology and thoroughly analysing its current path to attain successful businesses is crucial. Theoretical aspects can provide businesses with a comprehensive understanding of a subject, leading to potential benefits such as producing productive outputs and maintaining a competitive position in the market. The present analysis focuses on the food and beverage industry in Dubai and New York, examining the various aspects of these industries, including food and beverage outlets. Additionally, the study explores the longevity of these F&B industries and provides a comparative analysis of the food and beverage industry in Dubai and New York.
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