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Objective: The purpose of this study was to determine the relative importance of different employability skills for business graduates seeking initial employment. Method: Semi-structured survey questionnaires were administered to human resources representatives from industry, business lecturers, and graduating business students to determine gaps in perceptions between the three stakeholder groups. Results: There was some alignment and moderate discrepancies in perceptions of the relative importance of different employability skills between the three stakeholder groups. There were statistically significant differences in perceived importance of communication, teamwork, and interpersonal skills between graduating students and employers. There is evidence that employers were satisfied with the level of academic skills possessed by business students at the time of graduation. However, there was significant difference in perception between employers and graduating students on the extent to which perseverance and initiative and risk-taking were fully developed among business graduates. Conclusions: By increasing their self-awareness and critical reflection on their learning experiences, graduating students can take proactive steps to enhance their positional advantage in the labour market. The various stakeholders, including academics, can lead a social dialogue towards a deliberate approach to developing graduate employability. Implications: Acquiring in-demand soft skills is one side of the employability coin; the other is developing dynamic psychological-social capital, such as self-awareness, self-directness, proactivity, adaptability, and resilience, that is underpinned by lifelong learning. Both are needed to navigate multiple job transitions and career challenges throughout one's career span.

This paper calculates the effects of the COVID-19 pandemic on educational outcomes for undergraduate business programs in Mexico. We use administrative data from the National Association of Universities and Institutions of Higher Education and a difference-in-differences empirical strategy to estimate the impact. We find a negative effect on intake, enrollment, and graduation outcomes. We also examine heterogeneous effects, showing that top business schools increased the number of intakes with respect to non-top schools. Furthermore, public schools were more negatively impacted than private schools in terms of graduation outcomes, while synchronous-learning programs reported a higher decrease on graduation rates than asynchronous-learning programs.

TPAC is a small third party health claims business that was seeking avenues for revenue growth and opportunities to increase efficiency. One course of action that management selected to achieve these goals was a change in the software application used to process claims. The new application was adopted to increase the speed and accuracy of claims processing. Given the enthusiastic motivation of the claims department manager, Susie Jeffer, and the importance of the new application to the Claims department; Susie was selected to lead the project. The case details the challenges the organization faced by selecting a leader for this critical project that had no project leadership experience or IT background. The implications of this decision on the business operations are presented and then solutions to the situation are explored. This case is targeted for an MBA IT management or strategy course; but could be used in an introductory course, a systems development course, or a senior-level undergraduate IS/T capstone course.

Purpose: This study assesses the effects of junior enterprises (JEs) on the entrepreneurial attitudes and intentions of engineering higher education students, compared to a group of social sciences students. Design/methodology/approach: This research analyses a sample of 132 students enrolled in engineering higher education courses in Portugal and Brazil, while 83 of the respondents being involved in a JE and 49 not. The authors compare this group to another group of 176 social sciences students from several higher education courses, while 93 being enrolled in JE and 83 not. Findings: The results show that students enrolled in JEs show higher levels of entrepreneurial intention (EI), as well as their antecedents such as attitude towards the behaviour (ATB), perceived behavioural control (PBC) and social norms (SN), and the impact of this extracurricular activity is higher on engineering students than on social sciences students. Also, country and gender differences were found in some variables. Research limitations/implications: Further studies are needed to confirm the results in a broader population and in other countries. Also, the study addressed attitudes and intentions but not actual behaviour due to the time lag problem. There is also the risk of self-reported bias on the answers due to social desirability bias, for example. Finally, because JEs have their own recruitment process, there is a possible "self-selection problem" of students who might have previously developed some of entrepreneurial attitudes and skills assessed by the questionnaire. Practical implications: The results have important implications for engineering higher education institutions. Despite many of them provide entrepreneurship training courses, they should also encourage students to join extracurricular activities or even create their own at their institution to complement their skills' development. Also, teachers should be encouraged to integrate these activities into their subjects, avoiding a major barrier to the participation in extracurricular activities which is the students' time constraints. Finally, participation in extracurricular activities can be promoted by institutions in many ways, such as allowing students to obtain academic credits or through supporting financially or logistically the organisations that promote these activities. Social implications: This study contributes to the discussion on how to promote the development of entrepreneurial competences in young people that soon will enter the labour market. Originality/value: This study contributes to the discussions on the value of extracurricular activities, such as the enrolment in JEs, to the development of entrepreneurial attitudes and intention on the training of the next generation of engineers capable of facing future worlds' challenges.

The aim of this paper is to provide an overview of the introduction, implementation, evolution, hybridization, and initial research into the constructivist instructional models deployed within a secondary (high) school in Australia. A concomitant aim is to relate some of the consequences of whole school pedagogical change, which have included the implementation of project- and problem-based learning, the flipped classroom, and a derivative hybridized form, referred to here as "flipped PBL." Moreover, after a decade of using constructivist approaches, we initiated educational research to better understand some of the effects of these changes and to explore the reasons behind the successful implementation of the models. While still in its infancy, the nature of this research and some of the preliminary findings are detailed here.

Within the context of the telecom industry, this teaching case is an active learning analytics exercise to help students build hands-on expertise on how to utilize Big Data to solve a business problem. Particularly, the case utilizes an analytics method to help develop a customer retention strategy to mitigate against an increasing customer churn problem in a telecom company. Traditionally, the forecast of customer churn uses various demographic and cell phone usage data. Big Data techniques permit a much finer granularity in the prediction of churn by analyzing specific activities a customer undertakes before churning. The authors help students to understand how data from customer interactions with the company through multiple channels can be combined to create a "session." Subsequently, the authors demonstrate the use of effective visualization to identify the most relevant paths to customer churn. The Teradata Aster Big Data platform is used in developing this case study.

Purpose – This study aims to evaluate the presence of abnormal returns due to stock splits or reverse stock splits in the Brazilian capital market context. Design/methodology/approach – The event study technique was used on data from 518 events that occurred in a 30-year period (1987–2016), comprising 167 stock splits and 351 reverse stock splits. Findings – The results revealed the occurrence of abnormal returns around the time the shares began trading stock splits or reverse stock splits at a statistical significance level of 5%. The main conclusion is that stock split and reverse stock split operations represent opportunities for extraordinary gains and may serve as a reference for investment strategies in the Brazilian stock market. Originality/value – This study innovates by including reverse stock splits, as the existing literature focuses on stock splits, and by testing two distinct “zero” dates that of the ordinary general meeting that approved the share alteration and the “ex” date of the alteration, when the shares were effectively traded, reverse split or split.

The research work, through its structure, aims to achieve several objectives: following the evolution of the insurance market in Romania during the period 2015 - 2022, a period in which the pandemic generated by Covid-19 left its mark on several sectors of activity, the analysis the correlation between the indicators that define the insurance market and GDP/capita, and finally, with the help of the statistical program Eviews, we will create a multiple linear regression model.

This study investigates how to integrate sustainability into indirect procurement and develop an efficient sustainability audit process. Using a qualitative approach, the research analyzes relevant articles, reports, and regulations from various countries. In today's business environment, incorporating sustainability into procurement is essential for enhancing corporate responsibility and efficiency. The study highlights the importance of audits in identifying and mitigating environmental and social risks in indirect procurement. Comprehensive audit procedures, including supplier evaluations, compliance checks, and performance monitoring, are crucial for promoting sustainable procurement practices. The findings show that a well-structured audit approach ensures adherence to sustainability standards, promotes transparency, and fosters continuous improvement in the supply chain. The paper concludes with recommendations for effective audit strategies to achieve sustainable indirect procurement. Global economic development varies, and corporate governance sets rules to ensure transparency and security for investors. Non-financial reporting is increasingly important, with companies evaluated on social and financial metrics, leading to more sustainability reports following GRI standards.

In recent years, a predominantly European research movement known as Constructivist Market Studies (CMS) has been gaining projection within the field of Marketing. Influenced by Michel Callon’s performativity thesis, this movement establishes a line of research that explores how marketing knowledge produces market realities. However, the emergence of neoliberal markets by the hegemonic Management School of Marketing seems to go unquestioned, even with the proliferation of criticism aimed at these versions of the market developed by academia and society in territories marked by colonial experiences. Based on this gap, this article aims to look into how the concept of “border thinking” can be used to decolonize the market performativity produced by the Management School of Marketing. To this end, an initial effort has been made to provincialize the emergence and consolidation of the dominant marketing school of thought in the United States, subsequently revealing its dimensions of coloniality. Such dimensions help explain why it is so difficult to perform alternative market realities. In this sense, the goal is to contribute to the Constructivist Market Studies movement in Brazil by not only producing neoliberal market realities, but also fairer and more inclusive pluriversal alternative versions that should benefit and ensure better conditions for the majority of lives, both human and non-human, in both the Global South and North.

The importance of developing employability skills of graduates has become a strategic priority in higher education. Knowledge of Geographic Information Systems (GIS) tools is a valuable skill for graduates both in terms of the specific skillset it provides and of the wider transferable skills. This paper discusses the importance of GIS as an interdisciplinary and employability skill within the setting of a weeklong intensive GIS course taught in the School of International Development at UEA. GIS as an employability skill within a commercial setting is discussed, with the focus on how to teach GIS most effectively in this setting.

Purpose This study aims to investigate how board diversity affects financial reporting quality by examining the relationship between board size, composition, and independence. Methodology The panel data of 32 firms from the Agriculture, Consumer Goods, Industrial Goods, Natural Resources, and Oil and Gas sectors were obtained from two published sources - the Nigerian Exchange Group (NXG) and audited financial statements of the companies from 2012 to 2021. The heteroskedasticity-corrected – the panel corrected standard error approach was used to test the firm-level data Findings The result shows that board size and structure have a negative and significant impact on earnings management, while the impact of board independence is positive but not significant. This indicates that a negative significant influence on earnings management corresponds to improved financial reporting quality, while a positive significant influence corresponds to deteriorated financial reporting quality. Therefore, only board size and board structure are considered as board characteristics that impact financial reporting quality. Conclusion The study concludes that quality financial reporting is important for participants in the capital markets to make informed decisions. The paper offers regulatory bodies more insights to support direction for support reforms, policy-making, and enforcement.

This study explores the differences in perceived motivation levels between managers and Generation Y knowledge workers. Using data collected from 275 Generation Y employees and 95 managers, the research examines if these differences are statistically significant. The findings suggest that managers tend to have a more positive perception of employee motivation levels compared to the employees' self-perception. The study highlights the need for aligning managerial perceptions with the reality experienced by employees to improve overall motivation and performance within organizations.

El objetivo de este artículo, es describir una propuesta de innovación comercial para garantizar la sostenibilidad de una asociación de mujeres rurales - ASOMMUC - localizada en una zona rural alejada de los principales centros urbanos del suroccidente de Colombia. La metodología empleada es la ruta de innovación social del PCIS (Parque Científico de Innovación Social de la Corporación Universitaria Minuto de Dios), donde se construyó junto a la asociación, una propuesta de innovación comercial para aumentar las ventas de sus productos. Esta propuesta fue validada en el mercado con un PMV (Producto Mínimo Viable) instalado en un corredor comercial perteneciente a una nueva ruta gastronómica de la región, con el fin de realizar ventas directas, evitar la intermediación y respaldar una mayor rentabilidad en las ventas de la asociación. El PMV resultó con ingresos superiores en un 67% respecto a experiencias de ventas similares en la asociación. Finalmente, con la sistematización de esta experiencia, se propone un modelo conceptual para dinamizar la comercialización de los productos de asociaciones rurales, el cual puede ser escalable a otras organizaciones latinoamericanas, con los respectivos ajustes a sus propios contextos territoriales.

El escenario del conflicto armado interno en Colombia se mueve en un entorno inestable y cambiante, caracterizándose de esta manera en la sigla VICA, (Volátil, Incierto, Complejo y Ambiguo), el estado a través de la fuerza pública centra el máximo de esfuerzos por desmantelar, capturar, desmovilizar o neutralizar estructuras guerrilleras, paramilitares o delincuenciales generadoras de violencia en el territorio nacional. Actualmente los grupos al margen de la ley mantienen disputas territoriales a raíz del control de rutas de narcotráfico, control de poblaciones de alto valor colaborativo, zonas de alto valor económico entre otras. Dentro de los grupos al margen de la ley rural encontramos las disidencias de las FARC-EP, La Segunda Marquetalia, Ejército de Liberación Nacional, Ejército Popular de Liberación, Clan del Golfo, Autodefensas Colombianas, entre otros, en el ámbito urbano se ubican algunos como Los Shotas, Espartanos, La Local, La empresa, entre otros. La trascendencia de mencionados grupos generadores de violencia se origina a raíz de la aplicación de estrategias de guerra basadas en el comportamiento de la sociedad, cambios políticos, inclusión de leyes, nacimiento de nuevas células ilegales, estrategias de guerra optadas por la fuerza pública entre otras. Teniendo en cuenta las anteriores variantes los grupos ilícitos utilizan a su favor estrategias como la de usar la masa de poblaciones civiles con el fin de generar alteraciones en el proceso de erradicación de planta de coca, esto con el propósito de evitar una afectación a sus fuentes de financiamiento.

For many years, economic growth has been one the main objectives of economies around the world. Recently, the central focus has diverted from the quantitative to the qualitative approach. Mainstream research acknowledged that institutional quality along with country risk is among the most significant factors that contribute to the achievement of high economic development rates. Country risk is associated with the probability that investors or companies from a certain country will face greater instability or losses and includes financial, economic, and political risks. Lower political risk ranks first in the category of main drives that enable countries to attract more foreign direct investments and allow markets to operate efficiently. This article examined the recent evolutions in terms of the concept and main antecedents of the political risks, considering the current negative disruptions that economies were forced to experience, covering aspects related to health, wars, and economic downturns. The analysis identified that a high political risk negatively impacts demographics, environment, and the health system. The ability of countries to bounce back and develop a strong resilient economy toward adverse shocks depends on the institutional quality and the effectiveness of policymakers, who are responsible for elaborating efficient economic policies.

En este estudio, se aborda la creciente tendencia global hacia el urbanismo y la economía circular, enfocándose en cómo estas disciplinas, junto con el desarrollo económico sostenible, pueden contribuir a la construcción de un modelo de resiliencia económica que favorezca un entorno bajo en carbono y promueva un avance sustentable. Mediante la revisión de 77 documentos, se exploró cómo la integración del urbanismo sostenible, que atiende a la mitigación de los impactos urbanísticos y al uso eficiente de los recursos, junto con los principios de la circularidad, que promueven la reducción de residuos y la optimización de los recursos naturales, pueden fundamentar un enfoque que armonice el crecimiento con la sostenibilidad y la equidad social. Esta investigación propone un Modelo Económico Resiliente que sintetiza estos enfoques con estrategias de desarrollo sostenible, destacando la importancia de políticas y acciones coordinadas entre gobiernos, empresas y la sociedad para lograr un equilibrio entre el bienestar económico, la justicia social y la protección del medioambiente, al tiempo que se señalan los desafíos en la comprensión e implementación de estas prácticas integradas y la necesidad de inversiones significativas y educación en sostenibilidad.

Esta investigación se enfoca en medir la calidad de la información financiera en empresas del sector manufacturero colombiano mediante la aplicación de los modelos Beneish M-score, Probit y Logit. El objetivo de este estudio consiste en aplicar los modelos de puntaje M, Probit y Logit para identificar y medir posibles perfiles manipuladores basados en la calidad de la información financiera. La investigación se clasifica como exploratoria, con un diseño no experimental y un enfoque cuantitativo. La muestra representativa abarcó a 470 empresas del sector manufacturero colombiano que presentaron sus estados financieros entre 2016 y 2020. Los resultados obtenidos mediante la aplicación de los modelos Beneish M-score, Probit y Logit revelaron prácticas contables que comprometen la calidad de la información financiera proporcionada por las empresas analizadas. La combinación de estos modelos permitió identificar con alto grado de certeza los perfiles de empresas que manipularon la información financiera durante el periodo establecido. Como conclusión, este estudio respalda la confiabilidad de los modelos Beneish M-score, Probi ty Logit como herramientas eficaces para detectar posibles casos de fraude contable.

La actual guerra comercial entre las dos economías más grandes del mundo y los intentos recientes de algunos países de la región Latinoamericana por restringir el comercio mediante la aplicación de aranceles, sugieren que la discusión sobre el impacto de las barreras comerciales en el crecimiento económico sea un tema que requiere de investigación permanente. El objetivo es evaluar los efectos de las barreras arancelarias en el crecimiento económico en Perú, período 1980-2022. Recurriendo al método econométrico se analizó la relación entre el producto bruto interno per cápita (como proxy para el crecimiento económico) y el arancel promedio nominal (como proxy para las barreras comerciales). Para estimar los parámetros se recurrió a la transformación de Box-Cox y luego a la corrección de heterocedasticidad. Conforme los resultados, existe evidencia empírica de una fuerte relación inversa significativa entre el arancel promedio nominal y el crecimiento económico. Asimismo, se logró un mejor ajuste en el modelo cuando se corrigió la heterocedasticidad pasando de un R2 ajustado = 0,889805 a 0,970223 y de un criterio de información de Akaike = 691.3418 a 173.6755. Se concluye que los elevados aranceles promedio nominales pueden afectar el crecimiento económico, haciendo que este sea más lento y que el gobierno, en lugar de recurrir al proteccionismo, debería incentivar la exportación de productos en los que el país tiene ventajas comparativas, así como promover buenas relaciones comerciales con los demás países para aprovechar las innovaciones que estas permiten y utilizarlas para promover el crecimiento económico.

Purpose – The aim of the study was to analyze the performance of Black-Litterman (BL) portfolios using a views estimation procedure that simulates investor forecasts based on technical analysis. Design/methodology/approach – Ibovespa, S&P500, Bitcoin and interbank deposit rate (IDR) indexes were respectively considered proxies for the national, international, cryptocurrency and fixed income stock markets. Forecasts were made out of the sample aiming at incorporating them in the BL model, using several portfolio weighting methods from June 13, 2013 to August 30, 2022. Findings – The Sharpe, Treynor and Omega ratios point out that the proposed model, considering only variable return assets, generates portfolios with performances superior to their traditionally calculated counterparts, with emphasis on the risk parity portfolio. Nonetheless, the inclusion of the IDR leads to performance losses, especially in scenarios with lower risk tolerance. And finally, given the impact of turnover, the naive portfolio was also detected as a viable alternative. Practical implications – The results obtained can contribute to improve investors practices, specifically by validating both the performance improvement – when including foreign assets and cryptocurrencies –, and the application of the BL model for asset pricing. Originality/value – The main contributions of the study are: performance analysis incorporating cryptocurrencies and international assets in an uncertain recent period; the use of a methodology to compute the views simulating the behavior of managers using technical analysis; and comparing the performance of portfolio management strategies based on the BL model, taking into account different levels of risk and uncertainty.

Purpose- The study sought to establish the indirect effect of trust in government on the relationship between the tax service quality and tax compliance among SMEs in North Rift Economic Bloc, Kenya. Design/Methodology- Based on the social contract theory, this study has a positivist philosophy that is informed by an explanatory research design. The target population was 21,232 SMEs; the sample size used in this study consisted of 393 SME owners/managers selected through a stratified sampling technique. Data were collected using a self-administered questionnaire, and Cronbach's alpha with factor analysis was used to establish the instrument's reliability and validity. Descriptive and inferential statistics were employed to test the hypothesis, and hierarchical regression using the Hayes Process macro was performed. Findings-The study revealed that tax service quality (β =.541, p=.000

This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital. Among the available research methods, hypothesis verification procedures based on panel models have been selected. It is found, that in the times of economic prosperity, the phenomenon of earnings management does not occur as it is not necessary. In tough years, when the actual financial result becomes unsatisfactory, shaping the result is used as a tool for its correction. Interpretation of the results requires caution due to their sensitivity to the adopted research methodology. They should be treated as an incentive to a thorough analysis of the content of financial statements and to research into the earnings management of tourism businesses.

This paper provides an overview of empirical studies on process innovation in food through a systematic review of 63 articles published in English in several research journals. The main purpose is to understand the status quo of process innovation in food industry, suggest future research agenda, and propose a framework for describing food process innovations. The review is guided by Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). This study argues that reviewed literature has not adequately addressed process innovation in the food industry, especially with orientation to financing structures and financial performance. Moreover, the specific measurement scale for process innovation in the food industry is lacking. This paper enlightens scholars and practitioners in the agri-food industry on the current situation of process innovation and avenues for advancement. The major contribution of this study is the proposed framework for describing food process innovation. Several research agendas are suggested. The need for developing a specific measurement scale for food process innovations is contended.

Background: South African tax practitioners fulfil a worthwhile advisory role and have unique insights into and emotional responses to the challenges faced by small business owners (SBOs) regarding value-added tax (VAT). Aim: The study aims to understand the insights of tax practitioners around the challenges encountered by SBOs regarding VAT compliance. Setting: A combination of face-to-face and online interviews took place with tax practitioners who service SBOs situated in the Gauteng province of South Africa. Method: The study employed a qualitative research methodology and an interpretivism paradigm. Twenty-two semi-structured interviews were conducted with tax practitioners to gather their insights regarding challenges encountered by SBOs regarding VAT compliance. Results: Tax practitioners generally argue that SBOs struggle with compliance challenges. There is a lack of understanding regarding the basic principles of the concept of agency for VAT purposes. Operational needs often impel the SBOs to utilise the VAT monies for ongoing business concerns. Accounting for VAT on an invoice basis is difficult for SBOs. Also, at the compulsory VAT registration threshold of R1 million, the SBOs are not ready to handle the VAT compliance burden yet. Lastly, there are negative attitudes towards VAT powered by the view that VAT encompasses constant outflows of cash. Conclusion: Tax practitioners have important, yet complicated, interlocutor roles in ensuring VAT compliance. There needs to be a collaborative effort from all relevant role players to improve the day-to-day lived experiences regarding VAT compliance of SBOs. Contribution: The study’s philosophy adds differentiated dimensions around the key challenges facing SBOs regarding VAT compliance with a view towards alleviating these obstacles.

O objetivo geral deste artigo é apresentar o efeito que os editais de fomento a feiras de ciências e mostras cientificas do CNPq gerou. As feiras de ciências são responsáveis por estimular a pesquisa científica na educação básica e levar a ciência para diversas regiões do país. Partindo da análise documental, foi necessária uma investigação no portal do site do CNPq para compreender os dados disponibilizados de forma pública. O estudo aponta para uma dificuldade em apresentar dados corretos e de fácil compreensão para a população. Contudo, já existe preocupação dos órgãos responsáveis para melhoria da divulgação dos dados. Dessa forma não foi possível identificar o impacto que o edital de feiras pode atingir, devido à falta de informação claras, dados completos, padronização e divulgação de informações, o que impossibilitou a realização de uma avaliação de impacto para essa política pública.

This article describes and evaluates an interdisciplinary, experiential service-learning project that combined environmental studies and marketing courses at a liberal arts college over a 2-year period. The inherent tensions between these two disciplines regarding issues of environmental protection and conservation make this project's contribution unique. The project is in line with the increased emphasis on environmental issues as a key strategic consideration for both marketing academics and practitioners. Environmental studies students identified and prioritized solid waste streams. Marketing students developed social marketing initiatives aimed at reducing the high-priority waste streams. The two best initiatives were implemented by students via pilot projects in environmental studies and marketing courses. Students in environmental studies were able to identify and apply ways in which marketing tools can be employed to promote social causes and effect positive environmental behavioral change. Marketing students applied marketing concepts to a real-life situation, while gaining a greater awareness of environmental issues and the role of businesses in environmental stewardship. The authors summarize the project's learning objectives, planning and design, implementation, and assessment of learning outcomes. Challenges and obstacles encountered and recommendations for the development and implementation of similar learning projects are also discussed. (Contains 2 tables.)

Purpose: This study aims to focus on the role of learning activities on the development of Romanian students making the change from academia to the workplace, specifically focusing on the role of three learning activities: classroom teaching pedagogies ("in-vitro"); field experiences ("in-situ"); and self-development experiential activities. Design/methodology/approach: Using a 12-factor scale developed by the authors to measure the role of learning activities on professional identity (PI), 364 students in an English-language BBA program at a prominent Romanian university were surveyed via an online survey service. From this sample 97 valid responses were obtained and these were regressed on a measure of PI to test three main hypotheses. Findings: "In-vitro," "in-situ," and self-development experiential activities exhibited a positive relationship to PI. The two most significant predictors of PI were found to be membership of a professional student group and the use of case studies in class. Practical implications: The findings of the study have practical implications for the business community and business educators, for activities such as curriculum development, course design and delivery. The findings reinforce the need for more practical pedagogies. Originality/value: The paper makes an empirical contribution to the field of PI development in Romanian business students and by extension to students in similar post-Communist countries. To this date there have been no studies that link practical learning activities to the development of PI in a transition society. (Contains 5 tables and 1 figure.)

The College of Business and Economics at the University of Idaho conducted a pilot study that used commercially available encryption software called Securexam to deliver computer-based examinations. A multi-step implementation procedure was developed, implemented, and then evaluated on the basis of what students viewed as valuable. Two key aspects in this procedure raised some concern. First, the faculty team conducting the study (the authors of this article) preferred that the encryption software itself not negatively affect students (for example, their score on an examination or their individual psychological response). Second, the authors wanted to provide meaningful support in the form of help with the technology for students to facilitate their use of the encryption software while not biasing their exam scores. The authors based the conceptual links between faculty support activities and the students' examination performance and psychological attributes on the Technology Acceptance Model (TAM). The purpose of this research was not to empirically test the model but to provide the conceptual linkages between practical methods faculty can employ and outcomes associated with students' use of examination encryption software. The results of this study show that giving students the opportunity to practice using encryption software before taking an examination reduces their anxiety, improves their attitudes toward the software, and improves their perceptions of their performance on the examination. Faculty encouragement in using the encryption software also positively affected student attitudes toward the software. Furthermore, none of the faculty activities influenced student grades on the examination, implying that these faculty activities do not bias performance on the exam despite their positive effects on student attitudes. (Contains 2 tables, 1 figure, and 14 endnotes.)

A new era of banking in Indonesia has arrived with digital transformation in the banking sector. Digital banks are the main choice of young people, especially millennials and Generation Z. How to choose the ideal digital bank? This research tries to answer the question by understanding the role of customer engagement on repurchase intention. The author connects digital bank applications with customer satisfaction and customers will be committed to attaching themselves to the selected digital bank application. The author uses structural equation modeling (SEM) to test the research model with a sample of millennial and Generation Z customers (n = 200). The study results show a significant positive influence of customer satisfaction on customer engagement and repurchase intention of this generation of customers. These findings can provide input for application development and marketing strategies that suit customers, especially millennials and Z generations. Other digital application companies in Indonesia can conclude what the expectations of millennial and Generation Z customers are. To the author's knowledge, there have not been many articles discussing digital banks, the relationship between application use which is an antecedent effect on customer satisfaction, and the effect of customer engagement on repurchase intention in Indonesia.

Purpose: The buffer allocation problem (BAP) arises in the design of production systems; it involves analyzing and defining the optimal distribution of buffers within a production line. This paper presents a BAP formulation in a parallel series line from a cup sublimation process with unreliable operating conditions. The main objective of this study is to develop a new BAP solution proposal, considering the optimization of the OEE indicator used in Lean Manufacturing. Design/methodology/approach: The BAP was analyzed under an optimization approach from two different criteria: firstly, the maximization of the OEE indicator (Overall Equipment Effectiveness) utilized in Lean Manufacturing, as well as the maximization of the average production rate (Throughput). The case study involves unreliable operating conditions. Process times, and timeframes between failures and repairs, consider normal distribution functions. The evaluation method employed in the study includes the use of simulation meta-models built from experiment designs and production line simulations; on the other hand, the nonlinear GRG algorithm is used to solve the mathematical models. Findings: In the study carried out, it is shown that the OEE indicator can be affected when more buffers are allocated than necessary, hence it is important to calculate and establish the best configuration for them through an analysis such as the one proposed in this document. Research limitations/implications: The research is limited to a case study of an unreliable production line from a cup sublimation process. Practical implications: The proposed solution established in this study can be used in other production lines with configurations different from the one analyzed, considering the optimization criterion of the OEE indicator. Originality/value: Seeking that the allocation of buffers within the production line improves the OEE indicator is something new in the literature, therefore, the results achieved in this research become even more relevant.

In the wake of the global COVID-19 pandemic, the world has witnessed unprecedented challenges and transformations across various sectors. This research embarks on a comprehensive exploration of the multifaceted dynamics that shape organizational readiness for change, innovation capability, and sustainable performance in the post-pandemic era. Drawing upon a systematic literature review, a conceptual model is proposed, elucidating the interconnectedness of organization size, intangibility in assets, leadership styles (with a focus on authentic and servant leadership), financial performance, individual openness to change, implementation of public policy, innovation capability, and sustainable performance. The study underscores the pivotal role of leadership in fostering adaptability and change readiness within organizations, highlighting the significance of authentic and servant leadership styles. It illuminates the value of intangible assets, such as intellectual property and innovation, in driving financial performance and sustainable outcomes. Moreover, the research emphasizes the importance of well-crafted public policies and their impact on risk management, market liquidity, and overall organizational performance. Individual openness to change emerges as a critical factor, influencing the success of policy implementations and innovation initiatives. The study underscores the need for organizations to cultivate cultures of adaptability and resilience to thrive in a rapidly changing landscape. Innovation capability, a cornerstone of competitiveness, is found to be influenced not only by resources but also by leadership styles and intangible assets. Sustainable performance, in this context, extends beyond economic measures to encompass social and environmental responsibility. This research offers a theoretical framework that advances our understanding of the complex interplay among variables shaping organizational resilience and success. While recognizing the limitations inherent in the literature review method, this study provides valuable insights and directions for future empirical research and practical implications for organizations seeking to navigate and prosper in the dynamic post-pandemic world.

Binong Jati is one of the creative tourism urban villages created by the Bandung city administration as part of a program to boost the tourism industry. After 58 years, rebranding was required to alter the image of the Binong Jati knitting industrial center into the Binong Jati creative tourism urban village. This study sought to evaluate the impact of rebranding on brand image through repositioning, renaming, redesigning, and relaunch dimensions. One hundred twenty-nine visitors to the Binong Jati creative tourism urban village were polled online using quantitative research and purposive sampling. Multiple linear regression was used to analyze the data with IBM SPSS Statistics 25. According to the findings, rebranding affected brand image by 60%. The brand image was significantly impacted by repositioning, renaming, and relaunch, with relaunch having the most effect. These results can be used by management to strengthen the rebranding effort and better how the general public perceives the community.

Abstract Online retailers in emerging markets like South Africa are adopting Bitcoin payments. This study explores factors driving consumer adoption and word-of-mouth (WOM) recommendations for Bitcoin in online transactions. Using an integrated model combining valency theory, social contagion theory, and the technology acceptance model (TAM), we analyse data from 521 South African online shoppers. Findings reveal that perceived usefulness, ease of use, social pressures, trust, and perceived risk significantly influence both adoption and WOM. Importantly, self-efficacy moderates the relationship between these factors and behaviour. This research contributes to the literature by offering a comprehensive understanding of Bitcoin adoption. For business and policy actors, enhancing consumer self-efficacy can foster trust, ease concerns, and encourage positive WOM, ultimately aiding successful Bitcoin implementation and promotion.

The purpose of this study is to examine the elements that strengthened market attractiveness in Romania, between 2000 and 2022. To fulfil this, we considered a selection of variables upon which we carried out a Principal Component Analysis that allowed to underline the factors associated with Romanian market attractiveness. After exploring the correlation between Foreign Direct Investment, Gross Domestic Product, Labor Force Participation Rate, Logistics Performance Index and Political Stability, the PCA unveiled five components, with the first two accounting for 83.01% of the total variance in the data. Formulated on the initial variables' loadings on these components, FDI, GDP, LFPR, LPI, and POLSTABILITY appear to be significant factors that promoted market attractiveness in Romania. Still, a more in-depth analysis and interpretation of the data is required to fully comprehend the factors that make attractive the Romanian market.

Companies face a diverse range of challenges and opportunities that have a significant impact on their long-term sustainability. This range includes factors such as climate change, resource limitations, urbanization and technological advances. Investors should evaluate the impact of these factors on companies to guide their investment choices. Stakeholders worldwide are looking to assess how companies manage sustainability risks and opportunities. They need access to standardized, comparable data, essential information in the decision-making process. The paper explores integrating sustainability standards in investment and governance, focusing on the ISSB's impact. Objectives include assessing their effectiveness for investor information, enhancing transparency, and promoting sustainable finance. The research analyzes the evolution, specific goals, and implications of these standards on decision-making and reporting.

Green entrepreneurial orientation (GEO) and green supply chain management (GSCM) have emerged as important strategic tools for environmental management. Integrating the sustainability capabilities of GEO with GSCM practices, such as green purchasing and green supply chain integration, is crucial for optimizing both environmental and commercial outcomes. Yet, how the interface of GEO and GSCM drives corporate environmental and financial performances remains underexplored. We draw on the Natural/Resource Based View to argue that the environmental and financial performance consequences of GEO may be channelled through green purchasing under varying conditions of green supplier and customer integration. We test our model using survey data from 225 SMEs in a sub-Saharan African country. We find a direct positive effect of GEO on the environmental but not on financial performance. Further results reveal that the environmental and financial performance benefits of GEO are more salient when channelled through green purchasing, particularly under greater levels of green supplier and customer integration. The theoretical and practical implications are discussed.

AbstractThis study aims to investigate the correlation between components of financial inclusion and the growth of manufacturing microenterprises in Bogotá, focusing on the period from 2012 to 2016. Utilizing data sourced from the ‘Annual Survey of Micro Establishments’ provided by National Administrative Department of Statistics, the research includes an extensive literature review, a meticulous comparison of the financial inclusion components employed by these microenterprises and an evaluation of their impact on business growth using a linear panel data model with random effects. Findings suggests that microenterprises utilizing financial products exhibit sustained growth over time compared to those that do not. Furthermore, this study introduces an innovative perspective by quantitatively addressing the relationship between financial inclusion and the business growth of such companies in developing countries. As a recommendation, microenterprises should focus their efforts on establishing robust financial management practices, formalizing through RUT (Single Taxpayer Registry), adopting digitalization strategies and advocating for equitable financial inclusion policies. While the study contributes to the literature on financial inclusion, a more in-depth qualitative exploration of cultural and idiosyncratic factors is advised.

AbstractWith the rising rate of youth unemployment worldwide, the situation has become unbearable, with the majority of them engaging in various social vices to sustain themselves. The governments of various nations, including Ghana and Sierra Leone, have devised a variety of policies to encourage the development of local industrial capacities, as local industrialization significantly enhances the availability of employment opportunities. These local industries are only sustained if their products are consumed, and those to lead the way should be the inhabitants through the consumption of those products. This research, therefore, sought to assess the ethnocentric tendencies of tertiary students in Ghana and Sierra Leone who are expected to be looking for jobs upon completing their programmes of study on their consumption patterns and then provided some recommendations to increase the appetite for local products. Respondents were randomly sampled and mixed-ended questionnaires were admitted. The results showed that tertiary students are aware of the unemployment situation among tertiary graduates among genders in both countries. They are also aware of the positive contribution of consumption of local products towards the creation of jobs in their localities. However, there were significant differences in gender and factors such as quality and price that could compel them to consume local products. It is therefore recommended that the government develop strategies to reduce the cost of doing business if they want to whet the appetite for the purchase and consumption of locally manufactured products without necessarily thinking that ethnocentrism will propel it. Managers of local industries should also develop and implement strategies to reduce prices and improve the quality of their operations.

AbstractThis study provides a comprehensive review of the intellectual structure and current dynamics of onboarding and socialization research. Using the Web of Science (WoS) database, we found 452 research articles that met the inclusion criteria. Biblioshiny R-package and VOSviewer were used for the bibliometric analysis. We lay out the most prolific authors, journals, institutions and articles in this rapidly growing field. We find that current research is scattered all over different topics and disciplines. We identify five research fronts that authors have pursued in the last 5 years. Researchers have focused on: psychological contracts; the role of networks and relationship building; the changing work contexts in which organizational socialization takes place; the effects of newcomer proactivity and interactions with supervisors; onboarding in distinct areas like software engineering. Promising research avenues in this field can be distinguished in: different groups of newcomers; examining interactive effects between newcomers and socialization agents; and analyzing the evolving area of digital and virtual onboarding and organizational socialization.

AbstractThis study analyzed whether gender is an important factor in explaining the behaviour of taxpayers towards tax compliance. The study extended the theory of planned bahaviour to establish the factors influencing the behaviour of taxpayers towards tax compliance across gender. Primary data was collected from 390 taxpayers using a closed-ended questionnaire set. Descriptive and inferential statistical tools were used to analyze the data. Descriptive data were presented using the mean and standard deviation, while inferential data were analyzed using a multivariate regression analysis and a univariate and independent t-test. Findings from the survey showed that the predictor variables contribute 51% in explaining the taxpayers towards tax compliance of which 84.23% is for male taxpayers while 71.86% is for female taxpayers. The results further revealed that there is a statistical difference in the behaviour of taxpayers towards tax compliance. Female taxpayers are more influenced by tax knowledge, perception of government spending and roles of tax authority while male taxpayers are more influenced by tax penalties, economic factors and tax rates. Gender contributes 55.1% to taxpayers’ beheviour towards tax compliance. The study contributed to the current literature by establishing the predictor variables that influences the behaviour of taxpayers towards tax compliance which can be used as a basis when designing a tax compliance policy and program.

AbstractThe relationship between financial leverage and dividend pay-out is very crucial to support the stock market development. The most of the literatures concentrated on the relationship between equity and dividend payout. This study aims to investigate the connection between financial leverage and dividend payout among manufacturing firms listed at Dar es Salaam Stock Exchange (DSE) in Tanzania. The research employed a longitudinal research design with a quantitative approach. The study used a total of 105 firm-year observations from 7 manufacturing companies, ranging from 2006 to 2020. The research employed document review to assemble the data required for the research. The data from this study were analysed descriptively and inferentially using panel data regression. The research found that the financial leverage of manufacturing companies affected dividend pay-outs (P

A masculinidade vai sendo forjada enquanto identidade de gênero em cada etapa de interação social – inclusive aquelas intermediadas pela comunicação midiática. Por isso, as revistas de moda, através de seus editoriais, reforçam ou editam características identitárias através do consumo de imagens. Estas imagens que representam sujeitos embebidos em uma doxa (BOURDIEU, 2014) e se dá neste mesmo contexto – que, por sua vez, está estruturada na cultura, nas representações imagéticas dos editorais e, consequentemente, no corpo. A moda, enquanto campo do simbólico, se apresenta como um espaço de manifestação destas masculinidades, que se mostram transgressoras, ainda que incorram em manutenções conservadoras. Estas análises foram possíveis a partir da análise de discurso (BARDIN, 1977) aplicada em editoriais de moda masculina indexados pela plataforma Fucking Young (2015 e 2023). Desta forma, percebem-se as diversas narrativas que podem ser entendidas como manifestações, portanto, linguagens culturais (CANTU; GOMES, 2023).