Search

Affected by the new coronavirus pneumonia from the year 2019 to 2022, the economic development of the tourism industry was bleak. According to data released by the Ministry of Culture and Tourism, domestic tourism revenue in 2019 was 5.73 trillion yuan. In 2020, under the impact of the epidemic, the domestic tourism market has entered a low stage, with annual domestic tourism revenue of 2.23 trillion yuan, down 61.07 % year-on-year. Judging from the situation of people's travel in recent years, the development of tourism is growing. Under the epidemic, the tourism industry was pressed the pause button and the expected recovery is full of uncertainty. The epidemic has brought great challenges to the tourism industry, but it is not impossible to break through. This will be a good time for transformation and upgrading. If the tourism industry wants to make more stable and better pace of development, more intelligent information construction services need to be created into it in order to achieve breakthrough and develop characteristic products. In the era of marine economy in the 21st century, island tourism is an important part of the marine industry group. It is favored because it gives tourists a psychological feeling of staying away from the hustle and bustle of the city and returning to nature completely. The island has become a popular attraction in the world. In view of this, it is of great significance to summarize the research on island tourism. Taking Nan'ao Island in Guangdong as an example, this paper analyzes the existing problems of island tourism and formulates corresponding marketing strategies, aiming at improving its competitiveness in the travel industry and forming differentiated competitive advantages. [ABSTRACT FROM AUTHOR]

Due to the level of unemployment rate in South African among the young, the paper seeks to assess the adoption of entrepreneurship education as a strategic approach to curb youth unemployment within a District Municipality public high schools in KwaZulu-Natal South Afrrica. The target population was 489 principals from high schools within the within the District Municipality. A mixed methods approach was used and a questionnaire was constructed and administered to participants via online platform. Also, an online one on one interviews were conducted with principals. All data was analysed using SPSS version 25 that generate data into table and bar graphs. The paper revealed that they are many challenges with the adoption of entrepreneurship and these challenges include financial challenge, lack of entrepreneurship education in public schools and lack of support. Small Enterprise Finance Agency (SEFA), National Youth Development Agency (NYDA), Department of Trade and Industry (DTI), Small Enterprise Development Agency (SEDA) and National Empowerment Fund (NEF) should run more awareness campaigns on media platforms used by students and the youth to promote entrepreneurship. [ABSTRACT FROM AUTHOR]

The study has addressed a major research gap existing in the implementation of block chain technologies in public administration. The paper has further focused on the impact of blockchain implementation on the shadow economy, for a sustainable future. Based on the defined research problem, the study objective entailed establishing the effect of blockchain adoption and implementation on the shadow economy, for a sustainable future. Thus, the research question went as follows: the effect the effect of block chain adoption and implementation on the shadow economy, for a sustainable future? The study went for a mixture of primary and secondary data. The study participants and data points entailed stakeholders and players in the cryptocurrency world, drawn from public administration. The data was coded and inputted in SPSS 2. This was followed with reliability test, descriptive statistics and a series of regression analysis. The regression analyses were run to test the hypothesis formulated from the conceptual framework. [ABSTRACT FROM AUTHOR]

With the introduction of democracy in 1994, South Africa was faced with significant issues that necessitated action to improve the levels of domestic and foreign direct investments required to accelerate economic growth. Moreover, the South African economy comprised a narrow range of exports and an over-dependence on primary production. These challenges hindered the growth within the country as well as the continent. The emergence of Special economic zones (SEZs) internationally as a policy to support industrial development targeted at incentivising economic and infrastructure development based on specific geographical areas and responding to the needs of a particular local area. This is especially useful when the government wants to extend incentives for particular activities outside designated zones. This paper is conceptual and seeks to make a critical analysis of the contribution of SEZ to the country's economy through the use of a literature review. The article further points out the extent to which jobs, foreign direct investments, and employment were triggered by SEZ use. [ABSTRACT FROM AUTHOR]

The objective of this study was to assess the exploitation of small economies by global digital firms through tax evasion. It explored the obstacles and suggests how small economies can address these challenges posed by global digital firms that leverage the nature of their service and technology to evade tax. Qualitative research methods were applied with the use of key informant interviews and secondary data collection from relevant literature and reports. Five key informants purposefully selected from Zimbabwe Revenue Authority (ZIMRA) were interviewed. The paper also classifies the nature of services provided by different digital economies. It highlights the challenges being faced by small economies such as the shift in the global business models, tax concept and evasion, international tax regulations, and lack of capacities thereof. The findings indicate how small economies are being taken advantage of by digital giant firms through operating in their jurisdictions, capitalizing on profits, and circumventing tax payments due to non legally binding instruments that compel global firms to comply. Tax evasion by these firms leads to the shrinking of the small economies' tax base. A possible solution to this tax deceitfulness is the adoption of the Organisation for Economic Cooperation and Development (OECD) Pillar One proposal to address and overhaul the current international tax regulations. [ABSTRACT FROM AUTHOR]

This paper analyses the theoretical issues of financial sustainability on several levels. First of all, the variety of definitions of sustainability is discussed. After that, the concept of financial sustainability is clarified and the main elements of financial sustainability are indicated. Finally, the map of financial sustainability concepts is presented and three main approaches to financial sustainability (at international, national, and company levels) are identified. In addition, the relationship between the application of financial derivatives and a company's financial sustainability is briefly discussed. [ABSTRACT FROM AUTHOR]

Recently, much attention has been paid to the unification of accounting at the international level. The growing role of international integration in various sectors of the economy requires the harmonization of accounting and reporting practices in different countries and their transparency. The paper analyzes different theoretical-methodological, practical problems of financial accounting in enterprises. Furthermore, different mechanisms and concepts have been determined that influencing the financial relations of the country. Oil and gas reserves are one of the key factors in Azerbaijan's economy, cultural development and improving the socio-cultural welfare of the population. Financial management of oil and gas industry in Azerbaijan has been chosen for identifying the main directions of the audit system. SOCAR and SOFAZ are the significant company that enhance Azerbaijan's economy by importing and exporting oil and gas worldwide. The reason why SOCAR has been selected for investigating is the company's aim focuses on ensuring the fuel and energy security of the Republic of Azerbaijan. At the same time, due to the growing financial resources of the country, strategic infrastructure projects of international importance are being successfully implemented, which create conditions for the modernization of transport infrastructure not only in Azerbaijan but in the region as a whole. [ABSTRACT FROM AUTHOR]

The Division of Meeting, Incentive, Conference and Exhibition (MICE) is increasing around the world, especially in Khon Kaen. It is featured as the high consumption, high profit, little seasonal difference and strong industry relevance, so it plays an increasingly important role in the economic development. The city could hold the MICE tourism to improve the visibility and reputation effectively and there is a large room for revenue growth from the business, exhibition, incentive tourism of the foreign visitors and local large-scale team building in Thailand. The local area and region are investigated for the impact of Khon Kaen on the MICE tourism. Most tourists are concentrated in urban areas and such tourism is mainly applied to the exhibition groups, enterprise groups and institutions. However, the local MICE convention and exhibition faces the opportunity and challenge, so the sufficient preparation shall be carried out. In this paper, the authors take the MICE tourism of Khon Kaen as the research objective and the SWOT is selected to judge the management of the local MICE tourism for analysis. The authors will define the development trend and scale based on the basic characteristics of the strategic planning, and detemine the area to be studied, to highlight the strength of MICE. [ABSTRACT FROM AUTHOR]

The current European context is still characterized by the disparities between the Member States, economic and social cohesion being one of the priorities of the European Union, which is found among the key objectives of European and national policies. The Structural Funds are the most important economic policy measure adopted by the European Commission, and their management, which represents an opportunity for socio-economic development, is the responsibility of all Member States. In the national context, the responsibility for a sustainable local development must be placed on the community, one of the most effective tools for achieving the community’s development being social programs, implemented through social projects. The aim of this paper is to carry out an analysis of the projects contracted under the Human Capital Operational Programme, Priority Axis 4 - Social inclusion and combating poverty, for the 2014-2020 programming period, at the level of Romania's development regions. For our country, the European Structural Funds are the main source of funding of the operational programmes which facilitate the socio-economic development at national, regional and local level, based on the premise that the development of social projects can lead to improved living conditions for the citizens of local communities. [ABSTRACT FROM AUTHOR]

Hunger continues to be a major problem in developing countries despite various efforts. Countries with differing socioeconomic profiles, as reflected in their level of development, seem to respond differently to identical programs. The aim of this paper is to therefore propose a new conceptual tool, namely our hunger-management model, which takes into account a country's developmental level. To investigate the role of a country's developmental level in making progress in its GHI score over time, data for 124 developing countries were gathered. These countries were divided into two groups according to whether they used a high or low number of "criteria" (i.e., approaches such as school meals and direct food aid) to fight hunger. To assess the effect of this distinction, repeated measures ANOVAs were applied for the various GHI scores and outcomes for a selection of representative years. To reveal any differences between the years, a post hoc analysis was conducted using Bonferroni correction. The findings suggest that (i) the rate of change for a country's GHI score and other examined indicators depends upon its developmental level, and (ii) there is a direct relationship between the hunger-management model and the level of hunger in developing countries. [ABSTRACT FROM AUTHOR]

A lot of people who need a short escape with full experience make a theme park always wanted to visit. Located in Bogor city, nearby the capital city of Indonesia makes Junglefest is one of the urban destinations to be visited. In order to increase the number of visitors, they planned to add more attractions inside their territory, and will be called "Creative Park". This paper is giving a short review regarding the planning development of this Creative Park in a form of a theme park. Starting with mapping the potential analysis, planning steps, development steps, and evaluating steps by looking into the impact arising from the activities done in the park. [ABSTRACT FROM AUTHOR]

The business enterprise sector has been known as a key supporter in the achievement of the economic evolution in the world at large nowadays. The small and medium scale enterprise in particular have attracted the attention of many governments in our world of today as a key source of employment and economic steadiness. Small and medium enterprises (SMEs) play an important role in the economic growth in Ghana. SMEs contribute to economic development in various ways: by creating employment for rural and urban growing labour force, providing desirable sustainability and innovation in the economy as a whole. The success or failure of new business is often dependent on overcoming a series of potential barriers, such as securing financial backing, adequate and appropriate guidance and training (Fielden et al, 2000). In line of these challenges, this paper sought to evaluate the influence of receivable management on performance of small and medium scale enterprises in Kumasi Metropolis in Ghana. This study adopted a descriptive design with cross sectional survey. According to Churchill (2011), cross sectional survey affords the researcher to capture the relevant information from almost all the key stakeholders within the SMEs across the Metropolis to be able to do a critical assessment. The study sought to collect data from the SMEs at one point in time and determine the impact of management accounting practices on financial performance of SMEs in in the Kumasi Metropolis in Ghana. The study established Receivable management practices were effectively followed by the selected SMEs, and there was a statistical significant effect of receivable management practices on firm performance. [ABSTRACT FROM AUTHOR]

The underground economy, which includes unlawful activities such as fraud, illegal labour, and crime, has received much attention because of its economic and social growth consequences. This article will analyze the underground economy's components, size, causes, and impacts. The study employs comprehensive econometrics, statistical research, quantitative approaches, and real-world data from numerous countries. This study offers insight into the scale of the underground economy and its impact on society by examining descriptive statistics and doing cross-sectional studies. The underground economy is a vast and complex system encompassing various activities, from tax evasion and benefit fraud to counterfeiting and financial scams. It is estimated that the underground economy accounts for up to 30% of global GDP and can significantly impact economic growth, tax revenue, and public safety. The subsequent chapter examines the components of the underground economy, including fraudulent activities, counterfeit goods, and financial scams. It also discusses the challenges of detecting and preventing underground economic activity and the potential consequences of the underground economy for society. The paper calls for a more comprehensive approach to combating the underground economy, including measures to strengthen law enforcement, improve financial regulations, and educate the public about the risks of underground economic activity. This study investigated the relationship between the size of the population and the size of the underground economy in OECD countries. A quantitative research approach was used, and data were collected from secondary sources. The data were analyzed using SPSS software and EXCEL. The results showed a positive, linear relationship between the population and the underground economy. A stratified sampling method to collect data from OECD countries was used, where the data sources included government reports, tax records, academic research, and international databases. The data was analyzed using a simple linear regression model. The study concluded that there is enough evidence at a 95% confidence interval to suggest that the size of a country's population is directly proportional to the size of its underground economy. [ABSTRACT FROM AUTHOR]

This paper examines the contribution of the consumption share to GDP from 1970 to 2019 to assess how income groups contributed to the share's stability, as well as the factors influencing its path and policy implications. Because the dependent variable is expressed in percentages and is not normally distributed, the Beta regression finite mixed model is the best tool for detecting latent income groups. We used Robust standard error to ensure the stability of the consumption share (i.e. the average propensity to consume APC). The analytical tool predicts the discovery of three previously unknown income groups. The following three latent groups were identified by the group means following the analysis: 0.82, 0.87, and 0.90 represent low-, medium-, and high-income groups, respectively, with probabilities of 0.27, 0.47, and 0.26 for their share contribution. The explanatory variables include employment, human capital (hc), total factor productivity at constant national prices (rtfpna), and the share of labor compensation in GDP. Each estimated parameter has a high significance and the expected sign. The policy implication is that the consumption share should be reduced in favor of the saving share by increasing employment opportunities and total factor productivity because it is relatively high. Furthermore, fighting inflation increases consumption while increasing spending on health care, education, and training stimulates economic growth by increasing the percentage saving ratio but at different levels. [ABSTRACT FROM AUTHOR]

Instability in the movement of prices is a major concern in all countries. The rise in foreign exchange and prices of goods and services are among the key factors that causes fluctuation in the economic growth of a country. Thus, this paper adopted the ARDL model to examine whether real effective exchange rate, economic growth and money supply causes Inflation in the Gambia for the period 1985 to 2021. The finding reveals that all our variables causes inflation positively and negatively in the long run and short run respectively at a significant level of 1% except real effective exchange rate and money supply which is significant at 5% level in the long run. The recursive cumulative sum shows that the relationship was stable and the square recursive cumulative sum reveals instability in the relationship of our dependent and independent variables which could be as a result of exogenous shock in output and increase amount of public debts. The study recommends the Gambian government to be caution in taking increase amount of public debts and also the central bank of the Gambia to move from monetary targeting to inflation targeting so as to maintain economic growth and price stability. However, the central bank of the Gambia should assess the entire economy before implementing the policy. [ABSTRACT FROM AUTHOR]

Based on the four available household surveys from 1999 to 2018, this paper answers the main reach question: did Saudi economic growth spread evenly?. The aforementioned question was answered using the nonlinear autoregressive distributed lag model (NARDL) to account for the possibility of nonlinear effects of the explanatory variables on the dependent variable. The Gini coefficient is the dependent variable explained by real per capita income, squared real per capita income to examine the Kuznets inverted U shape hypothesis, and lastly the inflation rate. The results demonstrate that exogenous variables account for 99 percent of the variation in the dependent variable. The estimated coefficients are highly significant including the squared per capita implying the validity of the Kuznets hypothesis. The results have policy implications in that the economic growth path that began in the 1950s has had an impact on income and consumption magnitude in the Kingdom of Saudi Arabia, where economic policies such as free education and health services, exemption from income tax, Zakat distribution, and regulation of charity societies support the average Saudi family and reduce inequality. Jazan and Najran will need to put in even more effort to catch up to the other districts. [ABSTRACT FROM AUTHOR]

Tax revenue is a function of tax rate. As tax rate increases tax revenue increases, peaks, and then falls. This paper presents an empirically observed relationship between corporate income tax rates and tax revenues. Infrastructure plays a critical role in economic growth and development. Infrastructures such as public facilities that include endogenous capital stock of knowledge, machines, computers, recordings, etc. are commonly the result of government investments. Money for these investments is obtained from tax revenues. One such tax is corporate income tax. The tax rate that corresponds to maximum revenue from taxes is determined to be 32%. It is proposed that this is a false optimum as the preferred objective should be to maximize economic growth where the corresponding maximizing rate is 26%. [ABSTRACT FROM AUTHOR]

This study aims to analyze a range of influential challenges to realize AI based economic transformation, thereby producing a comprehensive AI development strategy to maximize the benefits of AI with the minimum possible risk. Research data was obtained from interviews, observations, literature studies, and data triangulation. Based on the results of the study, it was found that the Indonesian Government needs to take several strategic steps in an effort to realize AI optimization to support economic transformation by strengthening the availability of equitable digital infrastructure to support AI implementation, increasing the availability of skilled human resources equivalent to AI technology capacity, providing conducive policy and regulatory support for AI investment and research, and optimizing the ecosystem that supports Innovation and technology startups for the development of AI-based products and services, in order to increase national economic growth. [ABSTRACT FROM AUTHOR]

President Joko Widodo inherited many domestic and foreign political problems and opportunities inherited from the previous President. This article aims to analyze Indonesia's foreign policy during the first term of President Joko Widodo. This research is qualitative research that utilizes data to find solutions to problems based on existing social realities using scientific methods. The findings are that the Indonesian government under President Joko Widodo has carried out foreign cooperation, especially focusing on the pillars of security and peace, economic and maritime diplomacy, protection of Indonesian citizens and legal entities abroad as well as ASEAN cooperation to strengthen Indonesia as the world's maritime axis. Apart from that, cooperation with various countries in East Asia focuses on economic opportunities and infrastructure development, especially from China and South Korea. This tendency will give rise to rivalry in the East Asia region, making it difficult to build a strong regional organization that is needed for harmonious ASEAN-East Asia cooperation because these two regions are close together. [ABSTRACT FROM AUTHOR]

Waste management is a worldwide issue other than climate change and global warming. In the ASEAN, there is an extraordinary increase in solid waste traced to urbanization, industrial development, and economic growth. While the Philippines enacted the Ecological Solid Waste Management Act, local governments passed the Environment Code. This study determined the extent of implementation of the city ordinance on solid waste management of communities in terms of the variables assessed by a sample size of 67 implementers and 384 residents identified by stratified random sampling. It also investigated the challenges encountered by the respondents in the implementation. Likewise, the differences were determined according to the geographical location of coastal, upland, and lowlands and when respondents were grouped according to designation. Using descriptive analysis, the results revealed that, as a whole, implementation of the provisions of the city ordinance is, to a great extent, with waste generation as the highest while handling and on-site storage the lowest, but several challenges were encountered. The comparative analysis revealed no significant difference in the extent of implementation when respondents were grouped according to designation in all areas except waste disposal. However, there was a significant difference when communities were grouped by geographical location, with lowland residents rating higher than the rest. Three groups of challenges emerged from the study: administrative, procedural, and policy issues. [ABSTRACT FROM AUTHOR]

In neo-classical studies, we often speak of the concept of human capital. It is considered as a full-fledged component in the economic growth equation and is a barometer of the governance of countries vis-à-vis this component. As such, it has been the subject of much theoretical and empirical research. However, several approaches have been used to measure the territorial human capital stock in a country at a given time, which often biases the results obtained. Typically, we see measures that neglect the health dimension. In this essay, we have established a composite and synthetic indicator of macro-economic measures of territorial human capital integrating not only the educational dimension but also the health dimension in two groups of countries, in this case the Southern and Eastern Mediterranean Countries and the Emerging Asian Countries. [ABSTRACT FROM AUTHOR]

Community outreach serves as a core function of higher education institutions which helps promote sustainable development goals worldwide. In the Philippines, universities have been mandated to provide extension activities and reach the most vulnerable communities in the country. Thus, the study used descriptive, comparative, and correlational approaches to determine the level of awareness, the extent of involvement, the degree of motivation, and the challenges in community outreach in a Catholic Higher Education Institution in the areas of spiritual-moral, education, sociocultural, health, economic, and environment. Using stratified random sampling, 459 students, faculty, and administrators participated in the study through a modified-standardized instrument. Mean, standard deviation, frequency, percentage distribution, Kruskal Wallis, and Spearman rank were used to analyze the data. The findings of the study unveiled that the respondents of the university have a very high level of awareness, a moderate extent of involvement, and a very high degree of motivation. The topmost challenge is time constraints. This signifies that members of the academic units are generally very aware of and highly motivated in community outreach, but involvement has yet to be enhanced. Findings suggest revisiting the community outreach plan and enriching its strategies to attain a more inclusive and progressive involvement among university stakeholders. [ABSTRACT FROM AUTHOR]

Taking a historical perspective, we analyze the economic growth of GAFA companies, and how they fit into the indicators that measure global human development. We explore the limits of growth -assuming that economic growth is inherent to good economic performance- by studying these cases, which are relevant insofar as they lead global economic growth in the new digital-based ("ethereal") economy. Our methodological approach contrasts the growth patterns of GAFA companies with general human growth parameters. This case-to-global study finds clear trends, suggesting that the ethereal economy is constrained only by the limits of human growth. [ABSTRACT FROM AUTHOR]

At the local level, the promotion of sustainable economic development by creating a favorable business development climate and new employment opportunities is necessary to increase the well-being and development of communities. The economic and social mechanism of the real estate market guides economic agents' activity, being influenced by its relationship with other sectors of the economy, such as construction, trade, tourism, the financial banking system and, last but not least, the management of local public administrations, which allow the development of various types of investment projects. The aim of this article is to carry out an analysis from a dynamic perspective of the real estate market at the level of the economic agents in Constanța County, which operate in the field of real estate transactions, showing how their economic effects influence local development. The results of this research show that companies in the real estate transactions sector, together with the construction sector, play an important part in the development of the local economy, and that there is a positive relationship between the real estate market and the construction market. [ABSTRACT FROM AUTHOR]

The contemporary world is undergoing profound processes of change, many of them unprecedented in terms of the scale on which they occur and their content or effects. In such a troubled context, the issue of security is becoming more acute by the day. All these changes involving a multidimensional security environment have generally become more acute with the (at least apparent or provisional) end of the Cold War. In that context, the bipolar world disintegrated in a very short space of time, the global security environment was suddenly unsupported and the balance of power was upset. The post-Cold War world needed a new global balance of power, but this was slow to emerge and the state of conflict in the international environment grew more and more tense. Alongside the classic challenges to (inter)national security, new problems have emerged, such as the demographic explosion, the increasingly bleak prospect of a global food crisis, worsening social problems of all kinds, mass migration, the growth of terrorism and new forms of terrorist action (most recently with the possibility of using unconventional weapons from the NBC spectrum), the emergence of global climate change and a whole host of other effects from all these phenomena. Thus, security concerns have become ever greater as traditional security paradigms have collapsed one by one. [ABSTRACT FROM AUTHOR]

The difference between youth and adult unemployment can be based on the high-level job mobility caused by the globalisation process, as well as the higher possibility of passiveness among the younger generation. The inactivity rate is quite diverse in different countries and is directly linked to youth unemployment. To compare adult and youth inactivity in the European Union, youth perform at a four times higher rate than the adult population. Higher inactivity usually has a direct link to entering into formal education. The transition process in this chapter describes the period from educational institutions to a stable working position. The transition period generally reflects the processes itself and how young people enter the labour market, along with how entry to the labour market is regulated and what the general consequences are for young job-seekers during this time. During the transition period, individual resources and the background of the person play an essential role while also coming with some consequences and barriers. [ABSTRACT FROM AUTHOR]

Agritourism is the perception of the two sustainable development goals, Goal No. 2 on Zero Hunger and Goal No. 8 on inclusive economic growth, leading to agriculture policy reform that encourages farm operation diversification through tourism to generate income. The integrated farm is very much related to agritourism. Its various existing agricultural enterprises will create different activities and attractions for visitors that are unique and different from other types of tourist attractions, a powerful tool for enhancing profitability. So far, no agritourism study and program has been conducted nor implemented in Toboso, Negros Occidental. Hence, the study assessed the viability of the internal (management, technical, marketing, socioeconomic and environmental) and external (opportunities and challenges) factors of Salamanca Organics Integrated Farm (SOIF) as an agritourism site and to assess the financial performance as an agricultural production farm. The descriptive research design was utilized to determine the viability of Salamanca Organics Integrated Farm (SOIF) as an agritourism site. The primary data was collected using a researcher-made questionnaire which was accomplished by 183 participants composed of tourists selected by random sampling and complete enumeration sample to obtain the data of the barangay council, tourism development experts, farm owners, and SOIF owners. Secondary data analysis on the farm's financial performance was presented in financial ratios (profitability, liquidity, and solvency) from the audited financial statement. The overall findings revealed that all factors (internal factors: management, technical, environmental, marketing and socioeconomics and external factors: opportunities and challenges) were very highly viable that imposed the viability of Salamanca Organics Integrated Farm (SOIF) as an agritourism site. However, the financial performance described by the financial ratios (profitability, solvency, and liquidity) of the farm revealed weak financial performance as a production farm, implying that farm operation was financed by debts and resource translation to profit and wealth was struggling. The findings provide information and data to farm owners and local government officials as a basis for an agritourism viability action plan. [ABSTRACT FROM AUTHOR]

The research aims to demonstrate the impact of applying this measurement in improving the transparency of financial reporting and its application in Iraqi companies. A high level of transparency in the financial statements has been shown. It has been concluded that the level of transparency of the financial statements when choosing the fair value measurement is higher than the level of transparency when choosing the historical cost measurement, which helps in comparing the financial statements of the different economic units, and that the basis of comparison between it and the measurement based on Historical cost is to achieve the required amount of appropriateness characteristic and honest representation. [ABSTRACT FROM AUTHOR]

Most of them are incomplete in terms of construction. The phenomenon is considered to be a topic of study and analysis because it has given an inappropriate picture of the public view, distorted the city's aesthetic image and become a contaminated phenomenon in the field of visual pollution. The importance of this study lies in trying to understand the real causes of this urban phenomenon and identify the social dimensions and elements of it, economic and cultural that have contributed to its aggravation at the national level. The topic also dealt with the study and analysis of Law 08/15 aimed at finding effective solutions to the phenomenon of incomplete construction and settling the status of buildings of several levels, the most important of which is real estate settlement, conformity and issuance of building permits and others. The field study that touched the city of M'sila through the neighborhood of 295 dwellings (Lamayar neighborhood), which served as a model for this study, also found the reasons for the exacerbation of this phenomenon. At the level of real estate status, at the level of physical and economic capabilities The population, as well as the level of urban culture. [ABSTRACT FROM AUTHOR]

The level of economic and social development of a country is closely linked to the degree of urbanization. Continuous urbanization will bring new opportunities for and challenges to sustainable development, which is closely correlated with the general level of economic and social development. Thus, the global urbanization trend has been accompanied by changes in employment, representing both a goal and a means of sustainable development at the level of all the branches of national economies. A major test for all the countries was the crisis caused by the Covid-19 pandemic, which severely impacted the labor market in Europe and beyond. This research aims to produce an overview on the employment situation in urban and rural areas for 31 countries in Europe, as well as on the impact of the Covid-19 pandemic on employment for the analyzed countries. Although cities are development centers for their countries in terms of economics and quality of life, there is also a need to improve the living conditions of rural residents and increase the attractiveness for all population segments, in order to reduce the ruralurban imbalance in terms of employment opportunities. [ABSTRACT FROM AUTHOR]

The study was focusing on the impact of training and development on employees' performance at the Bureau of Public Service and Human Resource Development. The overall objective of the study was to determine the effect of training and development on employees' performance. The study used mixed approach and applied both primary and secondary data sources. The primary data collected from BOPSHRD through self-administered questionnaire for 156 selected experts and middle level managers through simple random sampling technique and semi- structured interview question exploited for human resource process owner and training coordinator through interview. The collected data were analyzed using statistical tools (SPSS-Version 23). Both descriptive and inferential statistics were used for the data analysis. The findings showed that training and development were positively correlated and claimed statistically significant relationship with employees' performance. The study concluded that training and development have positive effect on employees' performance. The findings of the study also indicated that there was no sounding and effective training and development practices in the area of the study, consequently the result disclosed the given training and development processes have been unsystematic. Therefore, the researcher recommended that the top Management and other training coordinators should apply systematic and authentic training and development practices. All in all, the study recommended that training and development have to be strategic and systematic in order to achieve bureau's desires and objectives. [ABSTRACT FROM AUTHOR]

The development of Special Economic Zones (SEZs) is a way for many countries to increase their economic growth and competitiveness. Indonesia has been one of the countries that has developed the SEZ model since 2009, although long before the economic zone model in other forms had been implemented. SEZ's main activities currently cover the processing and tourism industries. However, the development of SEZs in Indonesia has not been entirely able to become a driving force for the economy to increase economic growth and regional and national competitiveness. This study aims to identify the determinants and design strategies that can improve the competitiveness of SEZs in Indonesia. The qualitative multiple-case study method was applied to answer the research problem. Focus Group Discussions, Group Interviews, in-depth interviews, and document studies were carried out to obtain data, then processed by compiling them into open coding, axial coding, and selective coding, and then identification, looking at the patterns formed and interpretation of the existing data using techniques cross-case synthesis analysis. There are six determinant factors in research findings: innovation, collaboration, human resources, governance, location, and incentives. Furthermore, these six factors become the basis for designing strategies to improve the competitiveness of SEZs in Indonesia. [ABSTRACT FROM AUTHOR]

The major objective of this study is to check the effect of external debt on the GDP growth of Pakistan. For this purpose annual time series data were used for the period 1980 to 2020. Augmented Dickey Fuller test was applied to check the stationary status of the data and least square method was applied for the results estimation. For the analysis GDP growth rate was taken as a dependent variable and other variables, such as economic growth (Annual %), inflation rate (CPI %), Foreign Direct Investment net inflow (% of GDP), multi-literal debt services (% of public and publically generated debt service), Total debt service (% of GNI), Short term debt (% of total reserves) were taken as explanatory variables. Findings revealed that the total debt and multilateral debt negatively affect the GDP growth rate, whereas, FDI and short term debt positively associated with growth rate. It is suggested that to improve the economic growth Pakistan should focus on investing projects and there is need of implementation better policies for foreign debt utilization. [ABSTRACT FROM AUTHOR]