abrj: A Pathfinder

This is a computer-generated pathfinder created against the Distant Reader study called abrj.

Each Distant Reader study carrel is composed of many individual items. Each item is bibliographically described with author, title, date, summary, and keyword values. Below is a list of the items' most signficant keywords as well as lists of the items themselves. Purpusing the content of this pathfinder provides the student, researcher, or scholar with one way to get their heads around the scope of the carrel. The keywords include:

Development; Education; Management; Performance; Analysis; Model; Value; Nigeria; Impact; Capital; Marketing; Market; Data; Economic; Growth; Policy; Industry; Investment; Sustainability; Factors; Satisfaction; Service; Technology; Test; Intention; Companies; Information; Tourism; Table; Consumer; Government; Health; Accounting; Years

Depending on how this pathfinder was created, many of the bibliographic sections will include elaborations on the meaning(s) of the given keywords. These elaborations were generated by feeding the items' summaries to a large langauge model and asking the model to address the question, "What is X?", where "X" is the keyword. The result will be a few sentences of elaboration. Be forewarned. The elaborations are often plausible, but they should not be take as truth. Instead, they should be taken as points for consideration.

• Agricultural Value Added, Governance and Insecurity in Nigeria: An Empirical Analysis by Anwana, Edet Okon; Udo, Aniefiok Benedict; Affia, Samuel Effiong (2019) - Value added agriculture is a practice that enables farmers to align with consumer preferences with quality characteristics not found in conventional raw material products. Agriculture value added could be under serious threat under poor governance situation and insecurity. Keywords: agriculture; agriculture value; country; development; economic; governance; growth; journal; model; nigeria; run; security; study; test; value; variables
• Investigating the Motivating Factors of Youths-Students Interest to Become Entrepreneurs: A Case of Anambra State, Nigeria by Ajah , Simon Nnaemeka (2022) - Although the personality characteristics and entrepreneurial education are considered as vital in entrepreneurship development, government policy support creating a conducive macroeconomic environment and or windows of opportunity for new venture creation is imperative in the generation of entrepreneurial intention. Therefore, understanding students’ individual personality attribute and windows of opportunity or barrier as motivating factors for entrepreneurial intention is crucial for sustainable development in Nigeria. Keywords: attitude; business; development; education; efficacy; entrepreneurship; government; intention; interest; journal; nigeria; policy; research; self; students; study; support; youths
• Does Amnesty Programme in Niger Delta have Economic Benefit to Nigeria? by Tina C, Touitou, (2016) - Findings of the Study The study also exposes the gains accrued as a result of Amnesty, as well as the inability of the Federal government to fulfill its promises in Niger Delta region. One- Sample Kolmogorv-Smirnov (Z) test is used in testing the hypothesis: Amnesty programme does not have economic benefits to the Nigeria. Keywords: amnesty; amnesty programme; delta; development; government; militants; niger; niger delta; nigeria; oil; peace; programme; region
• A Study on the new Media Marketing Strategies of new Tea Beverage Companies: A Case Study of KF Cha by Zhou, Zi Qi ; Shia, An-Shin (2024) - Yi Nuo (2022) pointed out that although new media marketing applications are increasingly widespread, traditional media marketing cannot be completely replaced by new media marketing. New Media Marketing: Research on new media marketing began at the turn of the century. Keywords: analysis; beverage; brand; cha; consumers; development; figure; industry; marketing; media; product; strategies; tea
• Youth entrepreneurship and national development: Evaluating the effect and challenges of the Gambia's National Youth Service Scheme by Oghenekevwe, OGBETA Kingsley (2024) - Both groups generally agreed that the NYSS Scheme positively affects youth entrepreneurial development. The target group consisted of 73 individuals, including NYSS staff and management, past board members, employees of TVET partner institutions, regional area council staff, and NYSS regional committee staff. Keywords: challenges; corps; corps members; development; entrepreneurship; gambia; mean; members; nyss; past; staff; youth
• A Quantile Regression Analysis of Contributing Factors Influencing Agribusiness Growth and Entrepreneurship Development: Evidence from Rural China by Mensah, Owusu Samuel; Jianlin, Chen; Jun, Ji You (2019) - Asian Business Research Journal, 2019, 4: 10-16 14 © 2019 by the authors; licensee Eastern Centre of Science and Education, USA Table-4.OLS and quantile regression coefficients for covariates of Entrepreneurship Development (Y2). The results of the study revealed a significant positive correlation between agribusiness development, rural education, Research and Development (R&D), legalities, development of family households and intellectual properties. Keywords: agribusiness; development; distribution; growth; ols; quantile; regression; rural; study; table
• Re-Defining Youth and Women Empowerment: Interogating the NAFA Program Initiative in The Gambia by Omotosho, Oyejide Felix ; Abatan, Olajide Olusegun (2024) - Abstract With the extreme poverty level and its widespread in the Gambia as of 2012 and government’s concern to counter it, empowerment became one of the strategies to tackle the problem through social protection program, gazette as a policy for reduction of the shocks on the marginalized and the vulnerable. The Gambia’s journey to social protection program as a policy instrument or a social policy began in 2012 during the implementation of the 2010-2015 Millennium Development Goals (MDGs) which ushered in the “Programme for Accelerated Growth and Employment (PAGE)” under the Jammeh administration of the second republic when the concept of “Grow what you eat and eat what you grow” was lauded and embraced as a food sufficiency programme as well as policy towards “Girl child education” and “Women empowerment program” (UNDP Report, 2016, Omotosho, 2019). Keywords: development; gambia; government; implementation; nafa; national; pandemic; policy; poverty; program; project; protection; research; scheme; social; women; world
• Sustainable Agricultural Innovation in Uzbekistan Through the Helix Models by Chen, Xiuli ; Ryoo, Joohan (2025) - Universities in Uzbekistan support innovation in agriculture, such as the creation of creative procedures in Uzbekistan’s agro- industry, particularly in Tashkent province, which is vital for increased production and employment, improved quality of products, and decreased costs, competition both at home and abroad, thus improving the socio-economic conditions in agriculture (Narinbaeva et al., 2021). Moreover, a human-centric approach is essential for sustainable agricultural innovation. Keywords: agriculture; change; climate; countries; development; economy; ecosystem; education; environmental; global; helix; innovation; international; journal; research; sector; technologies; uzbekistan
• Research on Optimization Strategies for Cold Chain Logistics of Agricultural Products: A Case Study of H Company by Dong, Shi He ; Shia, An-Shin (2025) - Keywords: Agricultural products; Cold chain logistics; Supply chain management. Cold chain logistics refers to a specialized logistics model that maintains products under appropriate low- temperature conditions throughout their entire production, processing, storage, transportation, sales, and consumption stages. Keywords: chain; chain logistics; china; cold; development; equipment; logistics; product; table
• Diversity toward Unity and Sustainable Growth in Nigeria: Fostering Inclusivity for a Prosperous Future by Ukpe, Emmanuel (2025) - https://doi.org/10.1016/j.worlddev.2019.104755 Adenuga, G. (2022): The Indigeneity clause and the mismanagement of ethnic diversity in Nigeria. Inclusive educational practices should extend beyond textbooks to include extracurricular activities celebrating cultural diversity. Keywords: challenges; development; diversity; education; growth; inclusivity; journal; national; nigeria; unity
• Building National Digital Infrastructure to Promote Digital Economic Development of Localities in Vietnam by Trang, Vo Mai ; Chinh, Nguyen Hong (2025) - Many localities across Vietnam have issued plans for digital infrastructure development with the following objectives: (i) to establish broadband, ultra-broadband, universal, secure, sustainable, and open digital infrastructure (including broadband telecommunications infrastructure, data center and cloud computing infrastructure, digital technology infrastructure, and digital platforms serving infrastructural roles). It proposes solutions to further enhance digital infrastructure development in the forthcoming period. Keywords: development; digital; economy; ict; information; infrastructure; internet; national; telecommunications; vietnam
• The Gini Index’s Dynamics as a Reflection of India’s Income Inequality by Khan, Mohd Naved (2025) - The Consequences of COVID-19 The COVID-19 epidemic had a two-pronged effect on rural income inequality. Government Regulations and Social Initiatives Government policies and social activities have impacted urban income inequality; however, their consequences have been variable. Keywords: data; development; disparity; distribution; education; gini; growth; income; income inequality; index; india; inequality; national; policies; research; urban; wealth
• Theoretical Framework and Measurement Scale for Sustainable Tourism Development in the Mekong Delta Region, Vietnam by Thao, Nguyen Huynh Phuong ; Dung, Nguyen Thien ; Quang, Do Van (2025) - Abstract This study focuses on developing and validating a measurement scale to assess the factors influencing sustainable tourism development, with Long An province as a case study. This study contributes to the theoretical understanding of sustainable tourism development by providing a comprehensive framework for future research. Keywords: community; cronbach; development; factor; local; quality; research; resources; scale; total; tourism; tourism development
• Co-Creation with Ceramic Practitioner for Improving the Marketing and Enhancing the Customer Purchase Experiences by Qinghua, Yu; Nagai, Yukari; Yinghuang, Luo (2020) - As to Jingdezhen ceramic marketing, applying service design strategy to build an online-offline service platform is necessary to help integrating manufacture and sales resources as well as improving purchase experience. The second level questions were about ceramic marketing in Jingdezhen. Keywords: business; ceramic; design; development; groups; jingdezhen; marketing; offline; online; research; sales; service
• Financial Market Integration and Economic Growth: Assessing the Role of Cross-Border Investments in Africa by Olugbenga, Akomolehin Francis ; Innicent, Ofoama Chukwudi ; Bolawale, Akomolehin Victor ; Moyonuoluwa, Akintan Edamison (2025) - This study fills an important void by analysing the linkage between financial market integration and economic growth in the case of African cross-border investment. What impact, if any, does financial market integration have on economic growth in African economies? Keywords: african; border; capital; countries; cross; development; economic; flows; growth; integration; investment; journal; market; market integration; policy; research
• The Evolution of Impact Investing: Measuring Social and Financial Returns Across Sectors by Olugbenga, Akomolehin Francis; Bali, Oluwaremi Joel; Ofoama, Chukwudi; Rufus, Aluko, Olufemi; Aladesanmi, Adesuyi; Adeiza, Liasu Abdulraheem (2025) - Fintech and digital inclusion solutions tend to demonstrate financial returns, with the possibility for fast scaling and high market demand, but social impact returns such as broader access to financial services, or mobile banking infrastructure, for excluded demographics need to measureable in ways that are immune from “impact-washing”. All of these sectors have their own opportunities and challenges when it comes to measuring financial performance and social impact. Keywords: capital; development; education; energy; finance; fund; health; impact; impact investing; investing; investment; investors; iris+; market; measurement; metrics; outcomes; research; returns; risk; sdg; sector; social; sroi; value
• Harnessing Fintech Innovations for Renewable Energy: Revolutionizing Investment Models to Achieve Sustainable Development Goal 7 by Olugbenga, Akomolehin Francis (2025) - Conceptual Review The deployment of financial technology (fintech) in renewable energy finance is a game changer in how capital is raised, utilized, and managed for clean energy projects. Blockchain technology is the underlying infrastructure for transparency, security and disintermediation in renewable energy finance. Keywords: access; blockchain; capital; crowdfunding; development; digital; energy; energy finance; et al; finance; financing; fintech; innovation; investment; peer; platforms; research; sdg
• Microfinance Accessibility and Rural Poverty Dynamics: Evidence from Remote Village Communities in Vietnam by LE, Tuan Kiet (2025) - Supported The direct effect of microfinance accessibility on poverty reduction outcomes was significant and positive (β = 0.284, p < 0.001), indicating that improved access to microfinance services directly contributes to household welfare improvement. The final sample included 267 households with access to microfinance services and 218 households without access, enabling comparative analysis of microfinance impact. Keywords: accessibility; analysis; capability; capital; development; economic; effectiveness; journal; microfinance; microfinance accessibility; outcomes; poverty; reduction; research; theory
• Iraq’s Construction Industry and the Crucial Need for Development Strategies Which are Sustainable by AlShammery, Habib Abdul Hussain Habib; Barakat, Maha Sami (2025) - The analysis and discussion focus on their insights regarding various critical topics, including the challenges encountered in the implementation of sustainable construction practices, the advantages of such practices for Iraq, proposed design features for sustainable housing projects, community and stakeholder engagement, impact measurement strategies for sustainable construction initiatives, and the prospective benefits for the community derived from sustainable housing projects. In this context, adopting sustainable construction practices becomes. Keywords: construction; development; housing; industry; iraq; practices; projects; research; water
• The Impact of the 4S Theory on Marketing Optimization: A Case Study of Tuxi Express by Wu, Ming Jin; Shia, An-Shin (2025) - As defined by the national standard Logistics Terms, third-party logistics refers to the form of logistics services provided by specialized third-party organizations engaged in logistics service activities, which are independent of both the supplier and the demander of goods. This concept essentially reflects the trend towards the specialization of logistics services, with the actual service providers being logistics enterprises. Keywords: analysis; business; china; customer; development; enterprises; express; industry; logistics; management; marketing; party; research; satisfaction; service; sincerity; speed; study; table; tuxi
• Subsidy Reform and Private Investment in Nigeria’s Renewable Energy Sector: A Post-Petroleum Economic Perspective by Olugbenga, Akomolehin Francis; Bali, Oluwaremi Joel; Olutoye, Ebenezer; Ibitoye, Olusola Anthony (2025) - Second, policy briefs and technical reports issued by international organisations such as IRENA, World Bank, UNEP FI, African Development Bank, GIZ© have been incorporated, since they provide important indications of energy policy reform and investment movements in emerging markets. If done right, subsidy reform can serve both objectives by ending environmentally damaging subsidies and freeing up resources for clean energy investment. Keywords: development; economic; energy; fuel; investment; market; nigeria; policy; post; reform; sector; subsidies; subsidy; subsidy reform; transition; world
• Strategic Application of Sustainable Development Goals SDG#9 Innovation for Low Altitude Economy – Malan Lake Desert for Community Development by Yeung, Shirley Mo Ching (2025) - Skills Development and Innovation in Hong Kong and Asia The proliferation of drone applications underpins a pressing need for specialized skills and innovative talent. The proliferation of drone applications triggers the education sector to explore specialized skills and innovative talents for events involved with drone applications. Keywords: altitude; business; community; desert; design; development; drone; economy; hong; kong; management; references; research; tourism
• Digital Communication Networks and Women's Economic Empowerment: The Mediating Role of Social Capital in Vietnam by NGUYEN, The Song Ha (2025) - Secondly, social capital research has predominantly focused on offline networks, with insufficient exploration of how digital platforms may transform social capital accumulation and utilisation processes (Ellison et al., 2014; Hampton et al., 2011). Future research should examine the temporal dynamics of digital social capital formation and its effects on empowerment outcomes through longitudinal designs. Keywords: analysis; bonding; bridging; business; capital; communication; development; economic; empowerment; journal; networks; outcomes; relationships; research; resources; women
• Theoretical Basis and Definitions of the Pedagogical Terms ‘Personal Order’ and ‘Personal Disorder’, for Self-Management of Human Resources, and the Achievement of an Optimal Social Existence as Human Beings by Márquez, Chamaida Inés Tabares (2025) - Different main theories and approaches have been established to explain and show the relation between human needs, motivation, and so, personal development. So, Maslow established five different levels of hierarchy of human needs, starting at the lowest level with the ones known as physiological needs. Keywords: actions; development; disorder; education; environment; health; human; life; needs; order; people; personal; potential; property; research; resources; self; social; society; theory; truth; use; work
• Assessing the Impact of Government Spending and Human Capital Development on Nigeria’s Economic Growth by Alenoghena, Raymond Osi; Sadiq, Maryam Joyce; Imohi, Godwin Dele; Japinye, Abayomi Oluwaseun; Aliu, Fatai Oguntade; Adewale, Segun Amos, (2025) - The study utilizes economic growth as the dependent variable, with government spending and human development as the independent variables. The findings reveal that government spending has a negative and significant impact on economic growth. Keywords: capital; development; education; effect; government spending; growth; human; human development; impact; journal; nigeria; relationship; research; study; trade; variables
• The Professionalization of Compliance in Thailand: Barriers and Structural Constraints by Kohalny, Alon; Sayag, Gabriel (2025) - Keywords: Compliance profession, Governance, Professionalization barriers, Regulatory framework, Thailand. Initiatives such as the “Regulatory Room” project aim to increase regulatory compliance among SMEs through participatory digital platforms, highlighting the evolving role of compliance officers in navigating regulatory changes, promoting ethical business conduct, and sustaining investor confidence as Thailand’s financial sector continues to develop (Malesky et al, 2023). 2.1. Keywords: association; compliance; development; education; journal; officers; practices; professional; professionalization; research; sector; standards; thailand

• Determinants of Owner-manager Competencies for Small Business Operations: Evidence from a Small Restaurant Business in Tanzania by Elias, Ruth; Leonard, Wilhelm; Mwakujonga, Joshua (2018) - These results are in accord with earlier observations which showed that competencies of small business owners can be improved through education programs (Ahmad, 2007; Mitchelmore and Rowley, 2010; Sarwoko et al., 2013). Small business owners: Too busy to train? Keywords: attainment; business; characteristics; competencies; education; family; journal; manager; owner; performance; research; study
• Determinants of Job Satisfaction of Colleges of Education Lecturers: A Study of Nasarawa State College of Education, Akwanga by Umaru, Rebecca I.; Ombugus, Danjuma A. (2017) - (iii) In College of Education, Akwanga, work environment affect lecturers job satisfaction in commitment, efficiency, psychological stress and facilities but does not necessary affect the lecturers’ motivation, interpersonal relationship and productivity. Abstract The main purpose of this study was to assess the level of job satisfaction among lecturers in College of Education, Akwanga. Keywords: college; education; job; job satisfaction; lecturers; mean; satisfaction; study; work
• Demographic Factors and Personal Income Tax Compliance in South-West States, Nigeria: Empirical Analysis by Augustine, Adekoya A. (2024) - Tax compliance is taxpayer’s deliberate behaviour of adhering to tax laws with utmost willingness to promptly pay taxes (Amaning et al., 2021). Tax compliance is an individual act which rest on honesty, accuracy, truthfulness, and timely compliant with the relevant tax laws or regulations. Keywords: age; compliance behaviour; education; factors; gender; individual; influence; journal; level; pit compliance; states; study; tax compliance; taxpayers
• Enhancing Quality of Teacher Services through Strengthening Knowledge Management, Interpersonal Communication, Organizational Support and Job Satisfaction by Hermawan, Andi (2025) - Indirect Influence Zcount Ztable Decision Conclusion Knowledge management (X1) on teacher service quality (Z) through job satisfaction (Y) 4.860 1.966 H0 is rejected H1 is accepted Proven to mediate Interpersonal communication (X2) on teacher service quality (Z) through job satisfaction (Y) 4.678 1.966 H0 is rejected H1 is accepted Proven to mediate Organizational support (X3) on Teacher service quality (Z) through job satisfaction (Y) 4.608 1.966 H0 is rejected H1 is accepted Proven to mediate 4.10. The research method used is a survey method with a path analysis test approach to test statistical hypotheses and the SITOREM method for indicator analysis to determine optimal solutions for improving teacher service quality. Keywords: communication; education; hermawan; indicator; job; journal; knowledge; management; quality; research; satisfaction; service; strengthening; support; teacher; test
• Social Media Marketing and Perceived Customer Value Proposition of Selected Private Higher Educational Institutions in the National Capital Region, Philippines by Tolentino, Eivin B. ; Matias, Rock Bryan B. (2025) - The parameter of the exogenous variables under social media marketing were informational accessibility, contents/campaign in social media, interaction, and influence, while the parameters of endogenous variables under customer value proposition is functional, emotional, economic, and symbolic values. Abstract This research examines the direct effects of social media marketing on the customer value proposition of private higher educational institutions in the Philippines' National Capital Region. Keywords: business; customer; customer value; education; effects; influence; information; interaction; journal; marketing; media; media marketing; research; social; students; value; value proposition
• Artificial Intelligence and Its Significant Contributions in Engineering and Marketing Applications: A Review - Challenges and Future Prospectives by Garalleh, Hakim AL ; Attiyah, Hatem Z. ; Bannan, Aliaa O. ; Bagood, Huda A. ; Tayeb, Lujain S. ; Almanabri, Mahdi F. ; Halawani, Omayma S. ; Simsim, Rinad M. ; Alomran, Roaa S. ; Al-fateeh, Sanaa M. (2025) - This sort of maintenance is very beneficial for AI systems as the ability to maintain itself adds to the concept of high availability This is because with greater levels of decision- making autonomy, it becomes increasingly likely that the behavior of AI systems will deviate from what their designers had intended, with unforeseen and potentially undesirable results. Keywords: applications; artificial; business; data; design; doi; education; energy; engineering; example; future; human; industry; intelligence; journal; learning; machine; maintenance; manufacturing; methods; research; review; science; systems; technology; work
• Are Entrepreneurs Born or Made? A Systematic Review of Theoretical Perspectives and Empirical Evidence by Kawimbe, Sidney (2025) - Though all the above-mentioned definitions of entrepreneur define the term in more or less similar way, but still there are some restrictions in them, which refer to the fact that entrepreneurs cannot be found in every field, like education, medicine, law, engineering social work, etc. These sources are organized into categories based on their stance on the born or made dichotomy, providing a structured approach to understanding the diversity of viewpoints in the field of entrepreneurship studies. Keywords: business; education; entrepreneurship; learning; research; success; traits
• Business Model Development Strategy of Padjadjaran University with Canvas Business Model Approach by Mulyana, Budi; Daryanto, Arief; Purwito, Agus (2018) - SWOT analysis stage conducted to nine block BMC building in order to analyze UNPAD PTN BLU business model and UNPAD PTN BH business model. Data Processing and Analyses Technique The main analysis tool used to reveal and describe UNPAD business model was BMS nine building blocks adopted from nine building block of business model canvas (Osterwalder and Pigneur, 2010) and also SWOT analysis. Keywords: block; building; business; education; key; model; ptn; revenue; unpad; value
• The Digital Divide and Learning Inequality: A Cross-Regional Study of E-Learning Access and Quality in Sub-Saharan Africa by Olugbenga, Akomolehin, Francis; Rufus, Aluko, Olufemi (2025) - This emphasizes the need of digital education policies which are inclusive and context sensitive and in order to strengthen infrastructure, monitoring system to motivate regional policy harmonization. The discussion of the findings is divided into five sections according to these major thematic areas (Table 1) and reflect the structural and functional elements of digital education policy in SSA. Keywords: access; africa; analysis; countries; digital; education; equity; framework; implementation; infrastructure; journal; learning; outcomes; policies; policy; research; strategies; study
• Influence of Endogenous Human Capital on China’s Economic Growth by Li , Zhao (2020) - Human capital accumulation is a key factor in determining the economic growth potential of a country or region, and education is the most important way for the accumulation of human capital. The household allocates total income between consumption, physical capital investment, and human capital investment. Keywords: accumulation; capital; economic; education; elasticity; growth; human; investment
• Challenges in the Attainment of Qualitative University Education in Nigeria: A Case Study on Nnamdi Azikiwe University, Awka by Okoye, Faith Ogechukwu; Nonso, Anachuna, Obinna (2021) - However, in the context of this research, the focus would be on the emerging problems which border on excessive workload for university lecturers, overcrowded student population and politicization of university education in Nigeria. Findings from the research showed that university lecturers are over-stretched with excessive workload within an academic session, overcrowded student population impinge on learning outcomes and that university education is politicized in Nigeria the study noted that engaging more manpower to handle Self-sustaining programmes of the university will give lecturers lease of life to perform better. Keywords: agree; education; lecturers; male; mean; nigeria; population; university; university education

• The impact of working capital management to profitability of chemicals companies listed on the Vietnamese stock market by Hung, Dinh The ; Thu, Ngo Anh (2024) - How does working capital management impact profitability on total assets because chemical enterprises have to use many assets in their operations? From there, recommendations for Working Capital management to increase improve business efficiency of chemical enterprises. Keywords: acp; capital; capital management; ccc; dih; impact; management; profitability; roa; variables; working
• Analysis of Crisis Management Strategies for Cosmetic Brands: A Case Study of Florasis Incident by Huang, Zi Yi ; Shia, An-Shin ; Chen, Huan (2024) - The Florasis incident, as a microcosm of corporate crises, highlights the complexity and importance of brand crisis management in the new media environment. The important role of brand crisis management. Keywords: brand; companies; company; consumers; crisis; crisis management; florasis; management; media; new; public; research; response
• Effect of Fleet Vehicle Tracking on Operational Performance of Road Transporters in Mombasa County by Kinyua, Nancy N. ; Arani, Wickliffe ; Egessa, Mathew M. (2024) - Fleet vehicle tracking encompasses key practices such as monitoring speed limits, optimizing vehicle routing, and effective dispatching. The study concludes that vehicle tracking systems foster accountability, decrease fuel consumption, and boost overall productivity. Keywords: effect; fleet; fleet management; management; mean; performance; research; road; speed; systems; technology; tracking; vehicle; vehicle tracking
• The Impact of Earnings Management Behavior on the Performance of Listed Companies on the Hanoi Stock Exchange (Hnx) in Vietnam by Hung, Dinh The ; Dung, Le Viet ; Nhi, Le Phuong (2025) - Therefore, based on previous studies, this research expects a positive correlation between BIG4 auditing and corporate performance: Hypothesis H3: Companies audited by BIG4 firms have a positive impact on company performance. However, the second perspective argues that larger boards can enhance company performance by improving managerial oversight and providing more human resources for managerial advice. Keywords: accounting; board; business; companies; company; earnings; impact; journal; management; performance; research; size
• Measuring Supply Chain Performance by Alkhawaldeh, Ahmad Esoud (2025) - Today, supply chains have become an important aspect of competitiveness; this has necessitated increased attention from business organizations to evaluate and track supply chain performance to prevent failure or weakness in achieving their strategic goals (Sosa et al., 2019, 69). Supply chain performance is defined as the results of the supply chain's ability to meet the desires of the end consumer and to efficiently convey consumer desires (Hong et al., 2019). Keywords: chain; chain performance; indicators; journal; management; measurement; performance; supply; supply chain
• Epistemological Reconfiguration of ESG Integration: A Multi-Theoretical Analysis of Investor Decision-Making Paradigms in Vietnam's Emergent Sustainable Finance Ecosystem by Nguyen, Minh Khue (2025) - The findings reveal significant relationships between institutional isomorphic pressures, ESG information asymmetry, perceived ESG value attribution, and sustainable investment decision-making behaviors. H3: ESG information asymmetry negatively influences perceived ESG value attribution. Keywords: analysis; asymmetry; attribution; decision; esg; esg information; esg integration; esg value; et al; finance; information; integration; investment; investors; journal; knowledge; management; market; research; sophistication; stakeholder; sustainability; value
• Breaking into the Mainstream: The Rise of ESG in Business Management by Rhaman, Md. Khalilur ; Haque, Mahfuzul ; Darda, Md. Abud (2025) - The study further delineates the interplay between shareholder expectations (particularly governance standards), societal demands, and environmental imperatives, demonstrating how these factors converge within ESG frameworks. ESG principles in business management. Keywords: business; compact; environmental; esg; framework; global; governance; international; investing; investment; journal; management; nations; principles; reporting; research; responsibility; sustainability; united
• Analysis of Digital Transformation in the Iron and Steel Industry: A Case Study of B Steel Zhanjiang by Zhong, Xin Tong; Wang, Qiu Yue; Yan, Xiao Li; Zhao, Meng Jie; Shia, An-Shin (2025) - In response to the issue of skill mismatches among B Steel employees and the fact that some employees are accustomed to traditional production models and lack proficiency in digital technologies, the company should strengthen employee training, particularly in digital skills, to enhance employees' ability to master new technologies. This study examines the practices and challenges of digital transformation in the iron and steel industry, using B Steel Zhanjiang Iron & Steel (B Steel) as a case study. Keywords: capacity; costs; environmental; industry; maintenance; management; market; production; research; steel; technologies; technology; transformation
• Business Intelligence Adoption and Strategic Performance Enhancement: Evidence from Vietnam's Retail Transformation by NGUYEN, Ngoc My Lien (2025) - The theoretical framework synthesises the technology-organisation-environment (TOE) framework with dynamic capabilities theory to explicate the complex pathways through which BI adoption influences operational efficiency, customer relationship management, and competitive advantage. The theoretical urgency of this research stems from the need to develop more sophisticated frameworks that can accommodate the complexity of BI adoption in emerging market contexts. Keywords: adoption; business; capabilities; data; factors; implementation; management; organisations; outcomes; performance; research; support
• The Role of Open Book Accounting and Blockchain Technology in Developing Cost Accounting Systems and Achieving Greater Transparency in Supply Chains – An Applied Study in Iraqi Airways by Shihab, Waleed Khalid (2025) - Study Gap In spite of number of studies focusing on blockchain technology and its impact on accounting systems and cost management, few have sufficiently analyzed the application of open book accounting enhanced by blockchain and its impact on developing cost accounting systems and enhancing transparency in supply chains, especially in the aviation sector. According to this study seeks to bridge this gap by executing an applied study at Iraqi Airways, providing an extensive understanding of how blockchain supported open book accounting can improve cost accounting systems and improve transparency in supply chain management. Keywords: accounting; airways; blockchain; book; cost; cost accounting; data; efficiency; iraqi; journal; management; study; supply; supply chain; system; technology; transparency
• Trade War Threat Perceptions and Strategic Transformation: Adaptive Responses and Performance Outcomes in Vietnamese Export-Oriented Enterprises by TRUONG, Le Dung (2025) - The fsQCA results identify three distinct configurational pathways to high performance, suggesting equifinality in strategic responses to trade uncertainties. The seizing dimension encompasses firms' abilities to mobilise resources and execute strategic responses to environmental changes (Eisenhardt & Martin, 2000). Keywords: adaptability; adaptation; analysis; capabilities; firms; journal; learning; management; perceptions; performance; research; resource; responses; threat; trade; war
• Business Process Reengineering Resources and the Performance of Quoted Brewing Firms in Nigeria by G. U., Akam,; M. N., Okeke,; M. E., Kekeocha,; A. N., Onuorah, (2018) - Following the Kassahun (2012) BPR perspectives, the study grouped BPR resources into financial, human and technological resources. The regression result indicated that BPR resources have 94% significant effect on the performance in brewing firms in Nigeria. Keywords: bpr; brewing; business; firms; google; human; journal; management; nigeria; performance; process; reengineering; resources; scholar; study; usage; view
• Assessing the Effectiveness of Management Consultancy in Operations of Construction Firms: A Case of Willy Enterprises Ltd in Arusha Tanzania by Jokakuu, Mbonde Anthony (2018) - Technology Another area that Willy Enterprises Ltd seemed to be user-friend of Management Consultancy services is on Information Technology. 26 © 2018 by the authors; licensee Eastern Centre of Science and Education, USA Asian Business Research Journal Vol. 3, 26-32, 2018 ISSN(E): 2576-6759 DOI: 10.20448/journal.518.2018.31.26.32 © 2018 by the authors; licensee Eastern Centre of Science and Education, USA Assessing the Effectiveness of Management Consultancy in Operations of Construction Firms: A Case of Willy Enterprises Ltd in Arusha Tanzania Mbonde Anthony Jokakuu Department of Accounting and Finance, School of Business Studies and Economics, University of Dodoma, Dodoma – Keywords: business; company; consultancy; management; management consultancy; respondents; services; study; tanzania
• Comparative Analysis of Stakeholder Engagement Strategies in Implementing Green Reverse Logistics: A Study of Paper and Packaging Manufacturers in Asia and Europe by M., Karunawardhana,; C., Kasturi Arachchi; A., Bhaumik (2025) - Hence, this study attempts to reveal how stakeholder engagement strategies could strengthen the effectiveness of green reverse logistics practices. To compare and contrast interplay between stakeholder engagement strategies and green reverse logistics practices in Stora Enso and ITC. Keywords: companies; engagement; enso; grl; itc; journal; logistics; management; packaging; practices; research; stakeholders; stora; strategies; sustainability; waste

• Corporate governance and banking performance: A comparative study between Islamic and conventional banking sector in the context of Bangladesh by Sultana, Israth (2023) - Corporate governance and performance: A brief review and assessment of the evidence for a link between corporate governance and performance. The purpose of this research is to look at the state of corporate governance (CG) in banking sector of conventional banks and Islamic banks. Keywords: bangladesh; banking; banks; board; governance; islamic; journal; performance; roe; study
• Corporate governance and financial performance of oil and gas firms: The Nigerian experience by Onmonya, Lucky ; Ebire, Kolawole ; Lawal, Kehinde (2024) - Several disagreements exist regarding the link between corporate board size and financial performance. Effect of board characteristics on financial performance of non-financial firms listed at the Nairobi Securities Exchange, Advanced Journal of Social Science, 11(1), 1-12.https://doi.org/10.21467/ajss.11.1.1-12 Habtoor, O. S. (2022). Keywords: audit; board; committee; effect; firms; gas; nigeria; oil; performance; roa; size
• Determinants of business performance of listed information technology companies in Vietnam by Hung, Dinh The ; Tram, Pham Ngoc Thuy (2024) - Miruna Florina (2020) indicated that profitability, asset utilization efficiency, and capital structure are related to company performance. 2576-6759 DOI: 10.55220/25766759.170 © 2024 by the authors; licensee Eastern Centre of Science and Education, USA Determinants of business performance of listed information technology companies in Vietnam Dinh Keywords: business; business performance; capital; companies; company; factors; impact; journal; model; performance; research; structure
• Capital Sources for Small and Medium Enterprises in Somalia and the Effect on Their Performance: A Case Study of Mogadishu Based Businesses by Fidow, Abdikadir Noor (2024) - The multiple linear regression results of the study showed that, saved capital variable was significant in predicting small business performance, β =0.083, t(372)=2.24, p< 0.05. The researcher found that capital sources has investing limitations, certain expectations for returns, and deferring motivations that drive their funding decisions. Keywords: business; capital; financing; interest; investors; performance; research; study; venture
• Strategic Capital Allocation, Innovation Intensity, and Market Valuation Dynamics: Evidence from Vietnam's Transitional Economy by PHAM, Nguyen Tuan Minh (2025) - Abstract This study investigates the intricate relationships between strategic capital allocation decisions, innovation intensity measured through research and development expenditure, and market valuation dynamics within Vietnam's rapidly evolving transitional economy. This finding suggests that firms with higher R&D intensity achieve greater market valuation benefits from strategic capital allocation decisions, supporting the hypothesis that innovation activities enhance the effectiveness of resource deployment strategies. Keywords: allocation; analysis; capital; capital allocation; decisions; innovation; intensity; market; performance; relationships; research; valuation; vietnam
• Navigating Digital Disruption in Emerging Markets: The Mediating Role of Demand Forecasting Accuracy in Big Data Analytics Capabilities-Supply Chain Performance Relationships within Vietnam's Fashion E-Commerce Ecosystem by TRAN, Nguyen Tien Minh (2025) - Abstract This research investigates the complex interplay between big data analytics capabilities, demand forecasting accuracy, and supply chain performance within Vietnam's rapidly expanding fashion e- commerce sector. Drawing upon resource-based view theory and the dynamic capabilities framework, this study examines how demand forecasting accuracy mediates the relationship between big data analytics capabilities and supply chain performance, specifically stockout reduction. Keywords: accuracy; analytics; analytics capabilities; capabilities; chain; chain performance; commerce; data; data analytics; demand; demand forecasting; fashion; forecasting; forecasting accuracy; performance; research; supply; supply chain
• A Study on the Impact Mechanism of Emotional Intelligence on Employee Performance: The Mediating Role of Employee Commitment by Yulei, Liu; Ponnapalam, Perema Kumari A/P S.; SU, Chih-Seong; Zhou, Meng (2025) - Future research could explore expanding the model by introducing moderating variables (such as work stress and organizational culture), or conducting longitudinal studies to examine the dynamic process of changes in employee emotional intelligence and performance, to gain more comprehensive and in-depth insights. The variance proportion of constant for dimension 1, 2 and 3 is 0.00, 0.03 and 0.97, the variance proportion of employee intelligence for dimension 1, 2 and 3 is 0.00, 0.89 and 0.11, whereas the variance proportion of organizational commitment for dimension 1, 2 and 3 is 0.00, 0.17 and 0.83. Keywords: analysis; commitment; employee; employee commitment; employee performance; impact; intelligence; job; journal; performance; relationship; research; study; table; variable
• Corporate Social Responsibilities and Firm Performance by Ogunjimi, Joshua Adeyemi (2020) - It was also found that several benefits accrue to MTN in Ibadan as a result of carrying out CSR activities. Furthermore, the correlation coefficient revealed a strong positive relationship between MTN’s Corporate Social Responsibility (CSR) and her organizational performance in Ibadan such that an increase in CSR activities would improve its performance. Keywords: business; company; csr; firm; ibadan; journal; mtn; nigeria; performance; respondents; responsibility; study
• The Role of Brand Image Orientation, Innovativeness and Sustainability Marketing Commitment on Company Performance: Moderating Influence of Sustainable Leadership by Thaenthao, Poomthan (2021) - The goal also includes the moderating role of sustainable leadership among the nexus of brand image orientation, innovativeness and sustainable marketing commitment. This study also examined that impact of sustainable marketing commitment on the performance of mobile phone companies in Thailand. Keywords: brand; business; commitment; companies; image; innovativeness; journal; leadership; marketing; marketing commitment; orientation; performance; study; sustainability

• Strategic Price Perception Dialectics and Consumer Value Attribution in Artisanal Cultural Heritage Markets: A Multi-Paradigmatic Analysis of Palm-Leaf Conical Hat Industry in Vietnam's Transitional Economy by Ha, Chi Manh (2025) - Consumer value: A framework for analysis and research. Throsby (2003) conducted a seminal empirical study examining willingness-to-pay for cultural heritage preservation, demonstrating how cultural value significantly influences price thresholds independently of income levels or standard demographic predictors. Keywords: analysis; authenticity; capital; consumer; consumer value; craftsmanship; dimensions; effects; frameworks; heritage; intention; journal; knowledge; market; model; perception; price; price perception; products; purchase; quality; relationships; research; value; vietnam
• Financial Literacy and Digital Consumer Decision-Making Nexus: A PLS-SEM Analysis of Behavioural Dynamics in Vietnam's Emerging Peer-to-Peer Lending Ecosystem by NGUYEN, Thi Thanh Huyen (2025) - Financial Literacy: Empirical Findings and Measurement Approaches Empirical research examining financial literacy has documented significant and persistent knowledge gaps across global populations. Fernandes et al. (2014) conducted a meta-analysis of 168 papers examining financial literacy effects, finding a statistically significant but relatively modest relationship between financial literacy and financial behaviours (r = 0.21). Keywords: adoption; analysis; behaviour; digital; effects; journal; knowledge; lending; literacy; model; platform; relationship; research; risk; self; technology; trust; users
• Behavioral Determinants and Cultural Cognition in Investment Decision-Making: Evidence from Vietnamese Retail Investors in an Emerging Digital Financial Ecosystem by LE, Nguyen Phuong Vy (2025) - Key findings indicate that cultural collectivism moderates the relationship between overconfidence bias and investment decisions, while digital platform characteristics significantly mediate the effect of financial literacy on investment performance. Results suggest that cultural cognition serves as a critical lens through which behavioral biases manifest in investment decisions, particularly within digitally-mediated financial environments. Keywords: analysis; behavior; bias; cognition; constructs; decision; digital; effectiveness; financial; investment; investors; making; model; platform; research; validity; values; vietnamese
• Reviving the Lost Art: Historical Foundations and Future Pathways for Bespoke Service in Luxury Retail by Burnstine, Andrew (2025) - This literature review reveals that while components of luxury service are well-studied, a focused, integrative analysis of historical bespoke service models as a foundation for future innovation remains an underexplored area. Initially, an in-depth, idiographic analysis of each exemplar was conducted to understand its unique history, culture, and service model. Keywords: analysis; bespoke; bespoke service; business; client; customer; future; human; journal; luxury; marketing; model; new; principles; research; retail; service; sustainability; term; value
• Factors Influencing the Adoption of Natural Language Processing of Commercial Banks in Vietnam by Hung, Dinh The; Quang, Nguyen Danh; Tuan, Tran Minh; Nghi, Nguyen Khoa (2025) - and I possess sufficient knowledge and experience to handle potential issues when using NLP technology UDCN 5 - There are adequate policy mechanisms for digital transformation - applying NLP in banking. Enhancing awareness of cybersecurity risks, establishing secure processing protocols, and implementing appropriate data security measures are necessary to ensure the sustainable development of NLP technology. Keywords: adoption; analysis; banking; banks; business; data; factors; language; language processing; model; nlp; processing; research; results; team; technology; vietnam
• Herding Behaviour and Volatility Transmission Mechanisms: Evidence from Vietnam's Emerging Stock Market by NGUYEN, Nhu Quan; NGUYEN, Ngoc Nhu Y (2025) - The positive correlation between herding behaviour and volatility (0.234) provides initial support for the Asian Business Research Journal, 2025, 10(9): 88-98 94 © 2025 by the authors; licensee Eastern Centre of Science and Education, USA study's central hypothesis that collective investor behaviour influences market volatility patterns. Test Statistic p-value Interpretation Pesaran CD 15.234 0.000 Cross-sectional dependence present Friedman 1234.56 0.000 Cross-sectional dependence present Frees 2.345 0.000 Cross-sectional dependence present Modified Wald 2345.67 0.000 Heteroskedasticity present Wooldridge AR(1) 145.67 0.000 Autocorrelation present Cross-sectional dependence testing reveals significant correlation patterns across firm-specific residuals, indicating that common factors beyond included regressors influence Vietnamese equity market volatility patterns. Keywords: analysis; behaviour; characteristics; effects; finance; financial; firms; herding; information; journal; market; mechanisms; patterns; periods; research; size; trading; transmission; volatility
• Operationalization of Internal Analysis Using the VRIO Framework: Development of Scale for Resource and Capabilities Organization (Case Study: XYZ Company Animal Feed Business Unit) by Ariyani, Widya; Daryanto, Arief; ., Sahara (2018) - VRI Analysis Resource/Capability V R I Strengths or Weaknesses Economical Performance Clear Mission and Objective of the Animal Feed Business Unit √ √ - Temporary Competitive Advantage Above Normal Big Corporate Loan capacity √ √ - Temporary Competitive Advantage Above Normal Big corporate asset and capital √ √ - Temporary Competitive Advantage Above Normal Advanced factory technology and facility √ - - Competitive Parity Normal Good spatial arrangement of the animal feed factory √ - - Competitive Parity Normal Strategic location of the animal feed factory √ - - Competitive Parity Normal The reliable capability of R&D in creating livestock feed formula √ √ √ Proceed to organization analysis Above Normal Qualified and well experienced experts of the company √ √ - Temporary Competitive Advantage Above Normal Loyalty of the company employees √ - - Competitive Parity Normal Employees motivation √ - - Competitive Parity Normal Sophistication of finished goods technology √ - - Competitive Parity Normal Sophistication of raw materials quality control technology √ √ - Temporary Competitive Advantage Above Normal Sophistication of finished goods quality control technology √ - - Competitive Parity Normal Supplier loyalty √ - - Competitive Parity Normal Raw materials transportation system √ - - Competitive Parity Normal Big raw materials warehouse storage capacity √ √ - Temporary Competitive Advantage Above Normal Big production capacity of the company √ √ - Temporary Competitive Advantage Above Normal Good administration of the company √ - - Competitive Parity Normal The lack of adequate transportation infrastructure for animal feed distribution - - - Competitive Disadvantage Below Normal Finished Goods warehouse storage capacity √ - - Competitive Parity Normal A strong brand identity has been recognized in a longer time as high quality animal feed producer √ √ √ Proceed to organization analysis Above Normal Credit Term is too short - - - Competitive Disadvantage Below Normal Products pricing is the most expensive in its class - - - Competitive Disadvantage Below Normal An extensive marketing networks √ √ √ Proceed to organization analysis Above Normal Position as market leader √ √ - Temporary Competitive Advantage Above Normal Product assurance and guarantee √ - - Competitive Parity Normal Asian Business Research Journal, 2018, 3: 9-14 12 © 2018 by the authors; licensee Eastern Centre of Science and Education, USA Technical support reliable and well experienced √ √ √ Proceed to organization analysis Above Normal CSR to the community/academic/farmers √ - - Competitive Parity Normal Good corporate financial management capability √ √ √ Proceed to organization analysis Above Normal Ability for retaining company employees from Hijacking √ - - Competitive Parity Normal Ability to improve the quality of employees skill (training, seminars, etc.) √ - - Competitive Parity Normal Ability to adopt the latest Information Technology system √ - - Competitive Parity Normal Ability to anticipate raw material price volatility √ √ - Temporary Competitive Advantage Above Normal Lack of ability to continuously obtain high quality raw materials - - - Competitive Disadvantage Below Normal Speed in unloading of raw materials √ - - Competitive Parity Normal Ability to improve production efficiency √ - - Competitive Parity Normal The lack of ability to promote the product - - - Competitive Disadvantage Below Normal Source: Researcher’s approach, 2018 We can categorize the strengths or weaknesses of a company's resources or capabilities based on its competitive and economic performance. Lingkar Kampus-Kampus IPB Darmaga, Bogor 16680, Indonesia Abstract Finding the source of competitive advantage has become an essential area in the research of strategic management. Keywords: advantage; analysis; company; parity; resources; view

• An Optimization Study on the Marketing of Outfit Short Video Content - Taking Xiaohongshu as an Example by He, Dan Dan ; Shia, An-Shin ; Bao, Jie (2024) - Keywords: AISAS model, Optimization, Short video marketing, Xiaohongshu platforms (XHS). Short Video Marketing Research on short video marketing is abundant both domestically and internationally, with a focus on strategic discussions for selling products in various fields. Keywords: aisas; attention; bloggers; consumer; content; marketing; model; outfit; platform; product; research; short; users; videos; xhs
• Research on the Relationship between Institutional Pressures and the Level of Corporate Social responsibility Disclosure: Empirical Evidence from Listed Companies on the Stock Market in Vietnam by Thu, Pham Thi Bich ; Hương, Tran Thi Lan (2025) - This disparity in CSR disclosure levels reflects varying degrees of institutional pressure on businesses. Furthermore, this research is significant for policymakers, as it provides empirical evidence to refine regulatory frameworks, creating incentives for companies to disclose CSR information more comprehensively and accurately. Keywords: business; csr; csr disclosure; disclosure; factor; impact; information; level; model; pressure; research
• Optimizing Storage and Picking Routes in Dual-Zone Warehouses Using Genetic Algorithms: A Case Study of YY Company by Ye, Jia Hui ; Liu, Chang Jun ; Shia, An-Shin (2025) - Regarding storage location optimization, Bortolini., et al (2015) introduced a novel integer linear programming model tailored for earthquake-prone industrial zones. To demonstrate the effectiveness of the improved genetic algorithm in solving the storage location optimization problem, a specific dataset is formed by randomly selecting customer orders, and the path distances before and after storage location optimization are compared. Keywords: algorithm; goods; location; model; optimization; order; path; picking; research; storage; storage location; table; warehouse
• The Impact of Customer Demand Orientation on Digital Transformation of Enterprises by Chen, Wenshuai; Wang, Haochen; Zeng, Saixing (2025) - Data In this paper, we take the data of A-share listed manufacturing enterprises from 2010-2021 as a sample, and refer to the practice of existing studies, excluding the samples with missing main variables, with 16,783 effective observations to study the impact of enterprise customer demand orientation on the level of digital transformation. Building digital incentives for digital customer orientation in platform ecosystems. Keywords: concentration; customer; customer demand; data; demand orientation; digital; enterprises; industry; interaction; investor; journal; level; market; model; needs; orientation; research; transformation
• Exploring Factors Affecting Wellness Tourists' Behavioral Intention in Guangxi by Zheng, Yun; Daud, Izdihar B. Baharin @ Md.; Wang, Dongju; Lei, Jun (2025) - Research Framework and Hypothesis Development Based on the Expectation-Confirmation Theory, this study explores the factors influencing the satisfaction and subsequent behavioral intentions of wellness tourists in Guangxi, and constructs a research framework involving tourist experience quality, perceived wellness value, tourist satisfaction, and post-travel behavioral intentions of tourists. Within this framework, the study hypothesizes that tourist experience quality, perceived wellness value, and tourist satisfaction are identified as three direct affective factors affecting tourists' post-consumption behavioral intentions; meanwhile, tourist experience quality and perceived wellness value are two direct factors influencing tourist satisfaction and tourists' post-travel behavioral intentions. Keywords: experience; intention; journal; model; quality; research; satisfaction; study; tourism; tourists; value; wellness; wellness tourists; wellness value
• Determining the Differences in the Impacts of Factors Affecting Sovereign Credit Rating: A Case Study of Developing ASEAN and Developed Countries by Lam, Quynh T.P. ; Nam, Quoc T. ; Nguyen, Khoa D. (2021) - Besides on that, there is no difference in the impact of the factors demonstrates the efficiency of governance on sovereign credit ratings in developing ASEAN countries compared to developed countries. Keywords: Sovereign credit rating, Ordered logit regression model, Factors affecting the sovereign credit rating, ASEAN country, Credit rating, Efficiency in government management. Keywords: asean; countries; credit; credit rating; factors; impact; model; rating; research; variable

• Are Stock Prices Aligned with Investors’ Expectations? Evidence from Financial Sector by Bahhouth, Victor ; Gonzalez, Rebecca ; Thomas, William Stewart (2022) - The second step examines the co-movement of financial measures volatility with stock prices during the same period. The purpose of this paper is to examine if financial measures volatility better explains stock prices volatility during financial market crash period. Keywords: assets; correlation; market; measures; price; return; stock; value; volatility
• The impact of intangible assets on stock prices on Bulgarian stock exchange: A panel data analysis by Stoykova, Ani (2024) - mailto:ani_qankova_st@abv.bg https://www.doi.org/10.55220/25766759.168 Asian Business Research Journal, 2024, 9: 16-23 17 © 2024 by the author; licensee Eastern Centre of Science and Education, USA Oryina and Suleiman (2020) investigate market value relevance of intangible assets in Nigeria and prove that computer software is positively related to market value. Aulia et al. (2020) confirm that most investors use and pay attention to the earning value and more to intangible value as a basis for consideration of their investment decision making on the Indonesian stock exchange. Keywords: accounting; assets; book; companies; market; panel; prices; share; stock; value
• The Impact of Fund Characteristics on Environmental, Social, and Governance (ESG) Risks: An Empirical Analysis by Infante, Juan ; Curto, Tomás ; Arenas, Carlos (2025) - Fund size is found to positively influence certain ESG risks, while geographical location and investment focus play crucial roles in determining the level of ESG risks. While these studies have provided valuable insights into the financial implications of ESG integration, they have largely overlooked the specific influence of fund characteristics—such as size, category, and investment area—on ESG risks. Keywords: average; esg; fund; governance; investment; journal; points; risk; value; variables
• Indirect Tax and Employment Generation in Nigeria by Chioma. B., George-Anokwuru Chidinma; Ubaka, Olisa Felix ; Bidemi, Obayori, Joseph (2020) - Meanwhile, before the 1970s, indirect tax revenue from non-oil sector was the principal source of financing government budget in Nigeria. Akhor and Ekundayo (2016) used ECM to consider indirect tax revenue and Nigeria GDP for the period 1993-2013. Keywords: duties; employment; generation; growth; nigeria; revenue; tax; test; value; vat
• Effect of Debt to Equity Ratio and Return on Assets on Earnings per Share with Firm Value as a Moderating Variable in Various Industrial Sub-Sector Manufacturing Companies Indonesia by Larasati, Citra ; Rivai, Abdul ; Suharto (2020) - A company can be said to have maximized company value if the earnings per share (EPS) obtained continue to experience a high increase in EPS, then the company's performance will be better and can show investors about the company's prospects better (Kukuh, 2015) which states that earnings per share (EPS) affects firm value. Company value is one of the most important things that investors should pay attention to when making investment decisions in a company. Keywords: company; debt; der; earning; eps; equity; ratio; roa; share; value
• Doing Good, Choosing Better: Perceived Value and Consumer Intentions by Sali, S Ismail; Wallter, Mukoka Ronald (2023) - Consumer perceived value: The development of a multiple item scale. These framing-induced cognitive evaluations are closely tied to perceived brand value, a central construct in consumer decision-making. Keywords: brand; cause; consumers; donation; framing; gain; intentions; journal; marketing; messages; purchase; value

• Determinants of Budget Implementation in Nigeria by KOLAWOLE, Joseph Seun ; ALABI, Adeyemi Wasiu ; FALANA, Gbenga Ayodele (2025) - Conversely, Kenya’s adoption of digital tools and enhanced monitoring mechanisms increased budget implementation rates by 25% over five years, showcasing the transformative role of technology (Mwangi et al., 2023). The study focused on interest rates and budget implementation rates. Keywords: bank; budget; budget implementation; corruption; data; debt; economic; exchange; implementation; inflation; interest; journal; nigeria; rate; study; variables
• Impact of Population Growth, Poverty and Unemployment on Economic Growth by Bala, Umar ; Ibrahim, Aminu ; Hadith, Nazeef Bala (2020) - The relationship between population growth, unemployment and poverty on economic growth, is a very common debate in the economic literature. Using the Autoregressive distributed lag approach to cointegration, the study revealed that population growth and population density positively and significantly affects economic growth, economic growth negatively and significantly affects population growth, natural increase rate positively and significantly affects population growth, also that net international migration negatively and significantly impacts population growth. Keywords: gdp; growth; impact; level; nigeria; population; poverty; run; test; unemployment; variables

• Services for a sustainable lifestyle targeting Generation Z by Qinghua, Yu ; Tao, Zhu (2024) - Email: tao.zhu@bytedance.com Abstract This research proposes a service design named Retrend with the purpose of promoting sustainable lifestyles by assisting Generation Z users in discovering vintage clothing within their local communities. Through desk research and interview methods for data collection, interviews were conducted with subjects to clarify the daily life needs of Generation Z users. Keywords: clothing; consumption; design; generation; impact; needs; research; service; test; user; vintage
• Explore Factors Affecting Domestic Tourists' Choice of Spiritual Destination in Nghe an, Vietnam by Dao, Quang Thang ; Van Thi Thuy Hoang (2025) - Spiritual tourism destinations (DLTL) in Nghe An have been attracting domestic and foreign tourists, satisfying the need to explore and find a place of spiritual peace. Hypothesis H3: Promotional activities of spiritual tourism destinations have a positive impact on tourists' spiritual tourism attitudes. Keywords: behavior; choice; decision; destination; factors; hypothesis; impact; journal; motivation; nghe; research; tourism; tourists; travel
• The Oil Price-Stock Market Volatility Connection: Evidence from G20 Economies by Frikha, Ikram Ghamgui ; Amar, Mohamed ben (2025) - The frequency of shocks and volatility between oil markets and stock markets in selected G20 countries such as Japan, Mexico, Russia, and so on, and a few alternative G20 countries, were evaluated through two GARCH family models. Our study found no evidence of transmission from oil markets to stock markets in most of the countries we examined. Keywords: changes; countries; crisis; impact; markets; oil; oil market; oil prices; period; research; stock; stock markets; stock prices; volatility
• Transparency in Corporate Sustainability Reporting: Evaluating Metrics, Accountability, and Social Impact by Judijanto, Loso (2025) - The concept of transparency in corporate sustainability reporting (CSR) is both complex and contested. This study adopts a qualitative literature review approach to critically explore the dimensions of transparency, metrics, accountability, and social impact within the context of corporate sustainability reporting. Keywords: accountability; disclosure; esg; et al; governance; impact; journal; literature; metrics; reporting; reports; stakeholder; sustainability; sustainability reporting; transparency

• Business Analytics and Financial Leverage Optimization: Empirical Evidence from Vietnamese Corporate Debt Decision-Making by LE, Hien Trang (2025) - Abstract This study examines the influence of business analytics capabilities on corporate financial leverage optimization within the Vietnamese business environment. This dynamic environment provides an ideal laboratory for investigating how business analytics capabilities influence corporate debt decision- making processes. Keywords: analytics; business; business analytics; capabilities; capital; debt; decisions; firms; leverage; relationship; research; structure; test

• The Impact of Psychological Influences on Consumer Buying Behavior of SMEs’ Products: A Case Study of the Manufacturing Sector in Zimbabwe by Karedza, Godwell; Sikwila, Mike; Bhebhe, T.B. (2017) - Govers and Schoormans (2012) further probed whether consumers‟ preference would be influenced when their self-concept is in conformity with product personality. Product personality and its influence on consumer preference. Keywords: attitudes; behaviour; brand; consumer; google; journal; marketing; personality; products; research; scholar; smes; study; view
• The Perception and Approach of Bangladeshi Ready-made Garment Factory in the Current Context of Digital Marketing by Zannat, Meheraz ; Iqbal, Tareq ; Tasnim, Tamanna (2024) - Thus, a new and final hypothesis is developed here: H3: There has been significant relationship between suppliers’ digital marketing initiatives and initiatives taken by the factory on digital marketing. Results of fisher’s exact test and odds ratio for capabilities to digitalize, worthiness of the investment benefits and suppliers’ digital marketing initiatives with initiatives taken by the factory on digital marketing. Keywords: b2b; bangladesh; business; commerce; data; digital; factories; factory; garment; industry; information; initiatives; journal; marketing; media; presence; research; rmg
• Digital Marketing in the Promotion of Tourism in Bahía de Caráquez by Davila, Iranian Standard See ; Zambrano, Lilia Moncerrate Villacis (2024) - In the same sense, (Burgos, 2019) in his research entitled Contribution of digital marketing in strengthening the Campos hostel in the Sucre canton, Leónidas Plaza Parish, states that digital marketing strategies on social networks are the most common and the ones that large companies are using to reach their customers, these strategies allow for greater reach and greater acceptance by customers, in addition, it reaches out massively and you can know if customers are happy or not with the service. On the other hand, Lemoine and Rosado (2024) tell us that nowadays many businesses seek success through marketing techniques and tools, so it is essential to develop digital marketing strategies in order to direct increasingly competitive strategies that from their conception allow to provide a competent and timely customer service, in addition to providing more effective digital marketing strategies (p. 255). Keywords: bahía; caráquez; digital; marketing; people; strategies; tourism
• Green Marketing and Communication Strategy: Navigating the Sustainability Challenges in the Palm Oil Industry by Judijanto, Loso (2025) - Challenges faced by smallholders in achieving sustainable palm oil certification in Indonesia. Consumer preferences for segregated and mass balance certified sustainable palm oil. Keywords: business; certification; challenges; communication; consumer; et al; global; green; industry; journal; marketing; oil; palm; palm oil; strategies; sustainability

• A Review of Palm Oil Export Resilience Mechanisms under Asymmetric Trade Wars by Judijanto, Loso (2025) - Literature Review The academic discourse on palm oil trade has evolved significantly over the past two decades, particularly in response to growing geopolitical complexities and shifting global trade dynamics. These mechanisms, spanning diplomacy, infrastructure, policy innovation, and technology, are reshaping the governance architecture of palm oil trade in the Global South. Keywords: articles; certification; countries; et al; export; global; indonesia; journal; malaysia; market; mechanisms; oil; palm; palm oil; policy; research; resilience; review; supply; sustainability; trade

• Autonomous Intelligence in Fashion: A Comprehensive Analysis of Agentic AI Across the Fashion Ecosystem by Burnstine, Andrew (2025) - Agentic AI can be precisely defined as AI systems specifically engineered to autonomously make informed decisions and take decisive actions with minimal direct human oversight, effectively blending the inherent flexibility and contextual understanding of large language models with the precision and reliability of traditional programming paradigms (IBM, n.d.). As agentic AI systems become more sophisticated, their ability to autonomously make decisions, adapt to changing circumstances, and pursue complex goals will only increase. Keywords: agentic; customer; data; farfetch; fashion; hilfiger; human; industry; learning; n.d; research; systems
• Financial Strategies and Key Factors contributing to the success or failure of Start-ups – A study in Indian perspective by Sharma, Anil Kumar ; Nayak, Jogendra Kumar (2025) - All over the world, these ventures are facing financial hardships and ups and downs before attaining the growth stage. Analysis and Discussion As stated above, the present study is based upon both primary and secondary data which has led to understanding the Start-ups landscape and draw meaningful inferences about these enterprises in general and about India in particular. Keywords: business; data; factors; failure; funding; funds; government; india; innovation; journal; research; role; sources; start; study; success; ups; ventures
• Leveraging Machine Learning for Tax Fraud Detection and Risk Scoring in Corporate Filings by Sun, Tiejiang; Wang, Mengdie; Chen, Jiaying (2025) - https://doi.org/10.55220/2576-6759.637 Asian Business Research Journal, 2025, 10(11): 1-13 2 © 2025 by the authors; licensee Eastern Centre of Science and Education, USA The use of natural language processing (NLP) and textual analysis in fraud detection models has broadened the analytical scope of fraud detection to include numerical indicators. Keywords: Corporate filings, Financial compliance, Machine learning, Risk scoring, Tax fraud detection. Keywords: data; detection; et al; filings; fraud; fraud detection; learning; machine; models; research; risk; systems; tax; zhang; zhou

• The Analysis on Singapore’s Capability in Deft Maneuvering between China and the West by Huang, Wenwei (2025) - First, remarkable economic growth post-independence in 1965 positioned Singapore as a model of prosperity under single-party governance. (USD Billion) Singapore Exports to USA (USD Billion) USA Exports to Singapore (USD Billion) 2003 10.5 8.2 12 15 2004 11 8.5 12.5 15.5 2005 12 9 13 16 2006 13 9.5 13.5 16.5 2007 14 10 14 17 2008 15 10.5 14.5 17.5 2009 16 11 15 18 2010 17 11.5 15.5 18.5 2011 18 12 16 19 2012 19 12.5 16.5 19.5 2013 20 13 17 20 2014 53.1 48.5 20.6 25 2015 54 49 21 25.5 2016 55 49.5 21.5 26 2017 53.1 50 22 26.5 2018 54 50.5 23 27 2019 55 51 24 27.5 2020 52 51.5 24.5 28 2021 53 52 25 28.5 2022 51.2 52.5 28.9 29 2023 52 53 29.5 29.5 Source:The abovedata provided come from reliable organizations such as the United Nations COMTRADE database, Observatory of Economic Co mplexity, and Singapore's Department of Statistics. Keywords: china; cold; economic; relations; role; singapore; stability; trade; war; west
• Fluctuations of Oil Prices and Gross Domestic Product in Indonesia by Hussain, Najihah (2020) - In the present research, the researcher has intended to determine the impact of oil price fluctuations to the growth domestic product of Indonesia. In order to comprehend the current research phenomenon, the researcher has collected time series for oil price fluctuations and GDP for ten years. Keywords: economic; fluctuations; gdp; indonesia; oil; oil prices; prices; research; study
• Uncertainty, Financial Development and FDI Inflows: France Evidence by Smith, Francois (2021) - However, after analyzing the situation of world uncertainty and economic policy uncertainty in France, it is found to be crucial to examine the role of economic policy and world uncertainties in defining FDI and financial development. Present study thus attempts to investigate the impact of economic policy uncertainty and world uncertainty on FDI and financial development in France. Keywords: economic; epuc; fdi; policy; policy uncertainty; study; uncertainty; variables; world; wuc

• Global Economic Freedom in 2025: An Analytical Framework for National Efficiency and Accountability by Gyulasaryan, Mikayel; Matevosyan, Ashot; Grigoryan, Ani; Matevosyan, Mane (2025) - Ultimately, the IEF demonstrates that sustainable economic growth and social welfare are closely intertwined with the advancement of economic freedom, making it a critical reference point for global economic policy in the decades ahead. The index, based on twelve sub-indicators under four pillars—Rule of Law, Government Size, Regulatory Efficiency, and Open Markets—offers a multidimensional perspective on the state of economic freedom worldwide. Keywords: armenia; countries; efficiency; freedom; growth; ief; index; policy

• Examining the intersection of national health policy and the delivery of emergency healthcare services in the Gambia by Oghenekevwe, OGBETA, Kingsley (2024) - The study concludes that National Health Policies impact emergency healthcare services in The Gambia. This research aims to critically examine emergency healthcare services through the lens of the Gambia national health policies. Keywords: emergency; emergency healthcare; gambia; health; healthcare; healthcare services; national; policy; services
• Development of Central Bank Digital Currencies: The review of Contemporary Trends and Perspectives in Central Banking by Svilokos, Tonći; Mehić, Azra (2025) - Keywords: Central bank digital currency (CBDC), Digital payment systems, Financial inclusion, Financial stability, Monetary policy, Regulatory frameworks, Digital innovation. Central bank digital currency and the future of monetary policy. Keywords: bank; cbdcs; central; currencies; currency; digital; global; monetary; money; policy; research; stability; systems

• Digital Transformation Strategy in the Logistics Sector of Emerging Markets: A Case Study of Indotrans, Vietnam by Dung, Nguyễn Ngọc ; Duc, Phan Minh (2025) - The factors influencing digital transformation have been extensively studied and are commonly categorized into six core dimensions: managerial capacity and attitude, digital transformation strategy, employee competency, organizational culture, technological infrastructure, and transformation-related pressure. With the advent of the Fourth Industrial Revolution and the COVID-19 pandemic, digital transformation (DT) has become a strategic imperative for logistics enterprises to enhance operational efficiency, reduce costs, and maintain competitiveness. Keywords: business; digital; enterprises; industry; itl; journal; leadership; logistics; nguyen; research; sector; service; transformation; vietnam

• Using the Spatial Econometric Approach to Study Impacts of FDI on Poverty in Vietnam by Hưng, Nguyễn Việt (2025) - The formula for the poverty severeity index is as follows: 2 2 1 1 N i i G P N z=   =      On the basis of the poverty index mentioned above, , Foster, Greer and Thorbecke (1984) has generalized a family of poverty measures as follows: 1 1 N i i G P N z   =   Data on poverty measures are calculated based on the Vietnam Living Standards Survey (VLSS) dataset, which is conducted by the National Statistics Office every two years. Keywords: foreign; index; investment; poverty; severity; spatial

• Cost-Effectiveness of Implementing Sustainable Practices and Technologies in Warehousing Operations by Tan, Albert; Wahab, Siti Norida; Gerth, Florian (2025) - Familiarity with sustainable warehouse practices. Sustainable warehouse practices and its effects on financial performance. 4.8. Keywords: cost; operations; practices; research; respondents; sustainability; technologies; term; warehouse; warehousing
• Measuring the New Governance Pillar of Agrarian Sustainability at Farm, Sectoral and National Level in Bulgaria by Bachev, Hrabrin (2020) - Keywords: Governance sustainability, Assessment, Agriculture, Subsectors, Agro-regions, Agro-ecosystems, Farming organizations, Bulgaria. 3. Results and Discussion A multiple indicators assessment of the Governance sustainability level of Bulgarian agriculture indicates that the Index of Overall Sustainability is 0,51 - this represents a close to the lower (“Satisfactory”) but still a “Good” level of Governance sustainability of the sector Figure 2. Keywords: agrarian; agriculture; assessment; bachev; bulgarian; governance sustainability; indicators; journal; level; sustainability; system

• Mediated Effect of Employee Job Satisfaction on Employees’ Happiness at Work and Analysis of Motivational Factors: Evidence from Telecommunication Sector by Butt, Rehan Sohail; Wen, Xuezhou ; Hussain, Rana Yassir (2020) - This study, therefore, sought to examine the effect of employee job satisfaction on employee’s happiness at work among telecommunication workers in Pakistan. Also, the study found that employee job satisfaction has a positive and significant influence on happiness at work. Keywords: available; business; employee; employee job; factors; happiness; influence; job; job satisfaction; journal; relationship; satisfaction; study; work
• The Mediating Role of Experiential Quality between Tourism Motivation and Revisit Intention: Evidence from Tourists in Hainan, China by Wang, Dong Ju; Baharin, Izdihar; Zheng, Yun; Yang, Zai Jia; Zhu, Ye (2025) - Push and Pull Theory Research on tourist motivation emphasizes that tourism behavior is not only influenced by external environmental factors but also, more profoundly, derives from individuals’ psychological needs and intrinsic drives (Horner & Swarbrooke, 2020). Among the many theories of tourist motivation, the Push-Pull Theory has been widely applied to explain tourist behavior. Keywords: behavior; destination; experience; experiential; factors; hainan; intention; journal; motivation; pull; push; quality; research; revisit; revisit intention; satisfaction; study; theory; tourism; tourism experience; tourism motivation; tourists

• A Comprehensive Model for Measuring Customer Satisfaction of E-Banking Services in Bangladesh by Bashir, Md Abdul ; Morshed, Md. Golam ; Shafiulla, Md. Adam ; Sarkar, Pijush Kumar ; Ferdous, Nahida (2024) - The aim of this study is to propose a comprehensive model for measuring customer satisfaction with e-banking services in Bangladesh. The study concludes that it is a comprehensive model for measuring customer satisfaction with e-banking services in Bangladesh. Keywords: bangladesh; banking; customer; journal; quality; research; satisfaction; service; technology
• Does Electricity Access Relate to Stakeholders’ Satisfaction? Empirical Evidence from Small and Medium Enterprises in North-West, Nigeria by Sabo, Abubakar; Lekan, Olusegun Kazeem (2019) - The result revealed that firm age has a significant weak positive correlation with SMEs stakeholder satisfaction. The results suggest that firm leverage has comparatively lesser positive but significant correlation to SMEs stakeholder satisfaction. Keywords: access; deviation; electricity; firm; leverage; power; research; satisfaction; size; smes; stakeholder; study; supply; years

• Service Quality Delivery of Rural Banks: Perception of Customers in Emerging Economies by Quarshie, Michael Ayikwei; Djimatey, Reginald; Abakah-Anaman, Ama (2018) - Lastly, the rural banks should continue to organize regular in-service training for their staff to equip them with new trends in customer services. Effect of customer service on customer satisfaction: A case study of fidelity Bank, Adum, Kumasi. Keywords: banks; customers; delivery; high; journal; quality; respondents; rural; service; study

• Strategic Application of Sustainable Development Goals SDG#3 Wellness and #9 Innovations for Chair Yoga Services for Silver Economy by Yeung, Shirley Mo Ching (2025) - Based on selected literature selected in the past 5 years on chair yoga and yoga intervention with technology, it is found that the key factors identified via Nvivo analysis related to Chair Yoga Sustainable Wellness Business are: Yoga Technology for Socialization via Chair Poses, Multimodibity Care, Mental Focus for Dementia and Yoga Lifestyle for Functional Fitness. Chair Yoga and Functional Benefits After COVID-19, emotion stability and social relationship have been a concern not only appear in young generation, but also among older adults, especially those managing multiple chronic conditions (multimorbidity) that their social lives may be affected. Keywords: adults; anxiety; business; chair; chair yoga; lighting; references; s12877; technology; wellness; yoga

• Effects of Music Dimensions on the Customer's Behavior Visiting Commercial Centers by Moderating Factors: Case Study Retail Stores in District 1 of Tehran, Iran by Samverdi, Mohammad (2025) - Dimension KS Significance level Effect of the physical dimension of music on the customer's behavior 2/304 0/000 Effect of the preferential dimension of music on the customer's behavior 2/220 0/000 Effect of the dimension of music style on the customer's behavior 2/203 0/000 Effect of music on the customer's behavior 1/862 0/002 As shown in Table 2 and according to the results of Kolmogorov-Smirnov statistic, it was found that the data had no normal distribution. Dimension Z-statistic Significance level Effect of the physical dimension of music on the customer's behavior 566/3- 000/0 Effect of the preferential dimension of music on the customer's behavior 412/3- 100/0 Effect of the dimension of music style on the customer's behavior 133/13- 000/0 Effect of music on the customer's behavior 537/10- 000/0 To answer the question, does music affect the customer's behavior? Keywords: age; behavior; customer; dimension; effect; groups; music; results; test

• The Impact of Digital Financial Literacy on Fintech Adoption among Students in Hanoi by Hung, Dinh The ; Nam, Tran Nguyen Nhat ; Nam, Tran Vu Hoang (2025) - Abstract This paper aims to investigate the impact of digital financial literacy on the adoption of financial technology (Fintech) among secondary and tertiary students in Hanoi, Vietnam. Based on empirical findings, the authors propose recommendations to enhance digital financial literacy among students, highlighting its pivotal role in expanding access to and adoption of modern financial services. Keywords: behavior; financial; fintech; intention; iuf; knowledge; literacy; research; services; students; use
• Determinants of Online Apparel Purchase Intention in an Emerging Economy: An Empirical Study of University Students in Vietnam by Phuong, Le Nguyen Hong; Cuc, Ly Thu (2025) - Abstract This study identifies the key determinants of online apparel purchase intention among university students in Vietnam’s rapidly growing e-commerce market. Hypothesis Development Building on this theoretical background and insights from previous empirical studies, this research proposes six hypotheses concerning the determinants of online apparel purchase intention. Keywords: apparel; fashion; intention; online; product; purchase; purchase intention; research; social; students; study; trust; university
• Determinants of Online Apparel Purchase Intention in an Emerging Economy: An Empirical Study of University Students in Vietnam by Phuong, Le Nguyen Hong; Cuc, Ly Thu (2025) - Abstract This study identifies the key determinants of online apparel purchase intention among university students in Vietnam’s rapidly growing e-commerce market. Hypothesis Development Building on this theoretical background and insights from previous empirical studies, this research proposes six hypotheses concerning the determinants of online apparel purchase intention. Keywords: apparel; fashion; intention; online; product; purchase; purchase intention; research; social; students; study; trust; university

• Institutional Ownership, External Auditor Reputation, and Income Smoothing: Evidence from Indonesia by Setiana, Sinta ; Wijaya, I Nyoman Agus ; Rinaldy, Hansel Octavius (2025) - Based on research results that are still varied, this research intends to reexamine the influence of institutional possession and external auditor reputation on income smoothing of non-financial companies selected for the LQ45 Index from 2017 to 2022 by treating company size as a control variable Based on the statistical testing outcome, this study infers the negative tendency of institutional ownership and external auditor reputation toward income smoothing. Keywords: auditors; companies; et al; income; ownership; smoothing; study

• The Need for Agile Relationship Lending between Small Business and Banks, towards a More Engaged Relationship: A Case Study in Khayelitsha, South Africa by Langa, M.T.; Govender, Krishna K (2019) - Cookie cutter vs. Character: The micro structure of small business lending by large and small banks. Banks tend to be reluctant to offer loans and financial assistance if, based on their assessment of financial statements, the small businesses do not have the ability to repay loans, caused by the level of “opaqueness” of information that the banks have about small businesses, which has resulted in the introduction of the concept of „relationship lending.‟ Keywords: africa; banks; business; credit; finance; information; lending; relationship; small; south

• Towards Halal Tourism: Orientation towards the “Titik Nol Nusantara” Destinations by Nurjanana, Nurjanana ; Wayhuni, Sri ; Gafur, Abdul (2024) - The development of halal tourism destinations in Indonesia: Potentials, opportunities and challenges. Abstract The purpose of this article is to study the effect of interest and awareness on halal tourism which is mediated by Islamic leadership and religiosity. Keywords: awareness; business; destination; effect; halal tourism; i&a; indonesia; interest; islamic; journal; leadership; muslim; percent; religiosity; tourism; tourists

• Optimal Job Selection and Scheduling in Hybrid Manufacturing Systems using Linear Programming and Sensitivity Analysis by Sultan, Maha Hasan (2025) - Multiobjective studies during the COVID period include such constraints as social distancing of workers into parallel machines models and provides direct impacts on profit and annual scheduling (Bazargan-Lari et al., 2022). 𝑤𝑗 = job weight and priority (in simplest case 𝑤𝑗 = 1 or by Optimization_Category) . Keywords: 3/18/2023; capacity; energy; job; manufacturing; objective; scheduling; table; time; ∈ 𝐽; ∈ 𝑇; 𝑦𝑗,𝑡

• Interest in Using Online Loans and Underlying Factors by Wijayanti, Tri Cicik ; Ashari, Ihsan ; Darma, Dio Caisar (2025) - Impact of Consumer Awareness on Interest in Online Loans Recent findings regarding the impact of consumer awareness on interest in online loan are supported by Hwang and Park (2023), who demonstrate that a high level of consumer awareness enhances the likelihood of utilizing online loan services. Abstract The trend of online loan services in Indonesia indicates a high level of public adoption of digital finance. Keywords: access; adoption; article; awareness; consumer; ease; et al; financial; fintech; interest; journal; literacy; loan; research; services; trust; use

• Demand for Healthcare Services and Resultant Costs of Treatment by Public and Private Providers in India: An Inter-State Analysis of National Sample Surveys for 1986-87, 1995-96, 2004, 2014 and 2017-18 by Gumber, Anil; Krishna, Swathi (2025) - The dependence on public providers for outpatient care services is consistently lower than the reliance on public inpatient health care services across all the rounds. The prominent cited reason for not availing public health care for inpatient care is the unsatisfactory quality of the available services both in rural and urban India. Keywords: care; cost; government; health; health care; healthcare; india; inpatient; nadu; percentage; pradesh; residents; rural; services; states; treatment; urban

• Development of the Motives of Long-Term Customers of Health-Oriented Fitness Companies During Membership by Zarotis, George F. ; Tokarski, Walter (2025) - Athletes' unique preferences can be taken into consideration when creating offers thanks to insights from studies on motivations in fitness sports. The knowledge gained also contributes to the long-term success of fitness clubs and to improving the image of fitness sports in general. Keywords: complaints; fitness; health; membership; motivation; motive; people; respondents; sport; training; years; zarotis

• Cash VS. Accrual Accounting for Freelancers: An Analysis from the UAE Corporate Tax Perspective by Fernandez, Manuel; Joseph, Robinson (2025) - From a compliance standpoint, the UAE's corporate tax regulations do not explicitly mandate which accounting method freelancers must use, allowing them to choose the method that best suits their financial circumstances. Keywords: Accounting methods, Accrual accounting, Cash accounting, Freelancers, GCC, Middle east, Tax compliance, UAE corporate tax. Keywords: accounting; basis; cash; corporate; freelancers; tax; uae; visa

• Benefits and Consequences of Diversification: Evidence from Financialzed Commodity Portfolios by Handika, Rangga; Ekananda, Mahjus (2019) - For monthly series, only few average numbers of commodity portfolio VaR are reported to be more accurate than single commodity VaR. While there are recent works by Ghorbel and Trabelsi (2014) and Siburg et al. (2015) investigating portfolio VaR from energy markets, this paper differs from their works by developing various portfolios consisting of selected commodities and focusing on the diversification benefits and consequences of commodity portfolios. Keywords: average; commodities; commodity; gold; percent; portfolio; sample; soybean; var; years

Epilogue

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Created: 2025-12-23