CBERROGE August 2023

Brand positioning has been acknowledged by practitioners and academics to be an important element of brand management. Firstly, this study aims to investigate the relationship between three brand positioning strategies (benefit brand positioning strategy, feature brand positioning strategy and surrogate brand positioning strategy) and joint effect of the five dimensions of brand positioning effectiveness, namely, favourability, dissimilarity, uniqueness, credibility, and sustainability. Secondly, this study investigates the separate relationship between the three brand positioning strategies and the five dimensions of brand positioning effectiveness in the case of high street fashion apparel retail brands. To empirically test the proposed framework adapted measurement scales were used. Data from 607 young consumers in Pakistan were collected. Empirical findings confirm that benefit brand positioning strategy and surrogate brand positioning strategy have a greater effect on brand positioning effectiveness. However, a significant positive relationship was found between all three brand positioning strategies and brand positioning effectiveness. These findings also indicate varied yet insightful relationships between brand positioning strategies and five dimensions of brand positioning effectiveness. Marketers can benefit from these findings as a means to understand brand positioning strategies from a consumers’ perspective thereby making use of these results in articulating branding strategies as a way to generate and communicate a distinctive competitive perception for their brands. 

This paper focuses on the current topic of consumer behavior changes influenced by the COVID-19 pandemic. The purpose of the research was to explore how the factor of fear affected consumers and analyze their response to shopping habits. Design/methodology of the research was based on a survey conducted on a sample of 252 consumers in Slovak republic. Findings in the study map the individual changes in consumer behavior that occurred during the pandemic with special focus on changes related to panic buying. Up to 82% of consumers reported an increase in amount of goods they bought in 2020, however, this form of panic buying significantly decreased in later years of the pandemic. Results show that male consumers were less likely to experience panic buying, however, they men expressed concerns about the negative impacts of the pandemic on the state's economy to a greater extent than women. The majority of consumers were concerned by health threats and related risks, but it was discovered that they feared more for others than themselves which resulted in an increased tendency to prefer unaccompanied shopping. Practical implications of this research provide guidelines for businesses that need to adjust their strategies according to the new reality in the post-pandemic era. Findings can also provide foundation for further risk management measures that companies need to consider should a similar situation arise again in the future to be better prepared and to design a flexible response.

The study was conducted to identify the opinions of consumers’ regarding deceptive advertisements and the extent to which they considered it immoral. It aimed to collectively examine the impact of deceptive advertisements on consumers’ perceptions and their ability to make an ethical decision regarding buying behavior. A cross-sectional design is conducted in order to gather data from respondents. The digital advertisements were shown to 378 respondents through web survey designs. SEM (structural equational modelling) was used to analyze the data. The results depicted that advertiser make use of moral decoupling strategies in developing countries as it becomes easier for the consumers to get influenced by a transgressor. After identifying the deception in an advertisement, it becomes necessary to analyze the role of consumers’ ethical decision-making abilities in order to determine their buying behaviors. Moral intensity, perceived risks and moral judgements have a significant impact on consumers’ ethical decision-making abilities. However, consumers’ perception regarding a deceptive claim was not found to have any significant impact on their buying behavior. The relation only becomes significant in the presence of consumers’ ethical decision-making abilities.

Financial products and services have been an essential component of an individual's life for decades. Earlier people use to save money in the form of gold, silver, property, etc. The growth within those assets was huge then. Individuals were heavily invested in these assets and have witnessed wealth creation within their lifespan. With time the asset allocation for wealth creation took a jump from such assets to other financial assets. These assets still reap good returns, but other financial products and services can provide better returns and can help an individual in generating wealth. Internet and other digital platforms have entered the market and have established an example of enriching the market with a flood of new customers. It has helped in focusing on the target customers and makes them aware of the best opportunities that they could grab within the available financial products and services. Currently, very few individuals and youth are involved in financial products and services, they need more awareness regarding financial literacy that can help them to understand better products and services for themselves. Currently, youth has been growing in the field of the internet and digital platforms which has even enlarged the market for financial products and services. This states that such products have high potential within the market and there is a huge gap between the target market and the products and services that can be fulfilled with the help of the internet and digital platforms that tend to flourish all over the world. The future for the financial inclusion of the youth is bright as these products and services are penetrating the market at a very fast pace. The availability of the internet and digital technology makes their marketing and reach very large and fast which suggests its future to be bright with a growing number of youths getting involved with such products and services to generate wealth for their future.

Purpose: The study presents a comparison of the financial impact of the COVID-19 lockdown restrictions on Gauteng-based SMMEs in the restaurant industries using a South-African bank’s point-of-sale (POS) de-identified data.

Research: The positive research philosophy was preferred. Due to the participating bank's existing data, quantitative research method applied. This research study comprised both exploratory and descriptive objectives. It was longitudinal in nature because it investigated the financial impact of the COVID-19 lockdown restrictions on Gauteng-based SMMEs in the restaurant industry over time (April-May 2020 and April-May 2021). The longitudinal time horizon was from April 2020 to May 2021 (a year into the lockdown period). 

Results: The study found that the restaurant industry was adversely financially impacted, based on turnover sales transacted through POS devices during the two periods of April to May 2020 and April to May 2021. According to the study, during the COVID-19 pandemic lockdown periods Gauteng-based SMMEs relied heavily on the benefits of the Fourth Industrial Revolution (4IR), such as POS devices, for customer payments.

Conclusions: Based on a monthly turnover comparison the restaurant industry had the second-highest turnover, following the supermarket industry with the highest turnover. When the alert level 5 lockdown was declared on March 23, 2020, some restaurants shut down temporarily while others adjusted their operational protocols to safeguard their employees and customers.

Study originality: However, the restaurant industry turnovers increased in 2021 compared to 2020, indicating that there was some adaptation or rather innovation around mitigating the COVID-19 pandemic challenges.

Practical implications: Restaurants took additional measures by persuading consumers to order ‘takeaways’ online through delivery App platforms. The restaurant industry COVID-19 digital strategies remain relevant in South Africa today even after the removal of the COVID-19 lockdown restrictions because customers still make use of these digital services.

The study aimed to determine perceptions of tourists towards the performance of Small and Medium-sized Tourism Enterprises (SMTEs) in the Eastern Cape Province. Eastern Cape Province is a tourist attraction area with several tourists from various countries visiting it. The study used a quantitative research approach. The study participants comprised 99 tourists that visited the province in which convenience sampling was employed. The empirical data was gathered using a semi-structured questionnaire distributed to all participants. The quantitative data was analysed using SPSS, in which descriptive statistics and regression analysis (multiple and logistic) were undertaken. Tourists indicated that SMTEs had poor infrastructure to access accommodation facilities, the location of facility, and service provided varied from one business owner to another.

It is recommended that there must be training of the SMTEs in various aspects such as business planning, financial management, and efficient and effective operations of the business to improve their performance for getting profit and sustainability. Small business owners should apply and strengthen intuitive competitive intelligence practices for identifying clients, suppliers, and competitors as well as trying to outperform their rivals. The local government, through its different units and departments, must promote the tourism industry by providing full support to enhance the economic growth of the province. The Government should improve the road and technological infrastructure to ease access. In addition, the study should be replicated in other provinces to compare the results and learn from best practices in the tourism industry, specifically in the accommodation sphere. 

One of the fundamental aspects of any government is to have a national development plan that establishes the guidelines that will guide the destiny of the nation. In the case of Mexico, each six-year presidential term has a national development plan that may or may not have continuity, where one of its main objectives is economic growth. 

The attraction of foreign direct investment is one of the pillars of economic growth, however, it can be affected by various national and international factors. This research analyzes the behavior of foreign direct investment during four presidential terms in Mexico from 1999 to date. The first twelve years were governed by the national action party (PAN, right wing political party), from 2012 to 2018 by the institutional revolutionary party (PRI, center-right political party) and from 2019 to date by the MORENA political party (left wing political party).  The methodology applied for this research was an autoregressive process of order one.

We highlight that the arrival to the presidency by the PAN in the year 2000 brought large flows of foreign capital during its six-year term, however, during the period from 2006 to 2012 also governed by the PAN there is a decrease in the attraction of FDI of 27% in relation to the previous period. Likewise, a 16% drop in FDI is also observed during the period from 2012 to 2018 governed by the PRI and a drop of almost 5% from 2019 to date, a period governed by the political party MORENA.

As a conclusion, we can argue that the drop in FDI in the period studied can be attributed to various factors such as organized crime as well as the distrust of investors derived from the arrival of a leftist political party to the government.

With high unemployment rates in South Africa, research into agribusiness entrepreneurship has become relevant. Despite their job creation dimension, agribusinesses are essential for realizing food security in both rural and urban contexts.  The study aimed to explore the question: How do cultural elements affect small agribusiness entrepreneurship in rural areas? This question was prudent owing to the restrictions to open business that arose from the Covid-19 induced lockdowns and restricted movements. A rural context was the basis for the study taking note that in most rural areas in Africa, agricultural activity forms the backbone of socioeconomic life. The study followed the qualitative research approach based on the case study design of a selected rural community. The actual data collection method was based on two focus group discussions of the cultural elements that affect agribusiness entrepreneurship among members of the rural community. The findings show that culture is a strong deterrent of success agribusiness entrepreneurship in rural areas. Evidence collected pointed out that the history of a community, family backgrounds as well as the external environment influences its culture which then affects agribusiness entrepreneurship in rural environments. These shape the beliefs, values, behaviour, and values of a community. The apartheid era instilled psychological inhibitions such as the rejection of self-identities and the belief that self-employment is not possible among Blacks. It emerged that families influence the orientations of respondents especially through tales, stories, and shared totems. The study shows that the external environment and its factors such as globalisation, technology and economic development also influence values, beliefs, and agri-entrepreneurship behaviour

Accountability has been one of the eroding virtues across organisations. As such, the credibility of those involved in managing such organisations is often questioned by society. In the corporate sector, a lot has been alluded to in terms of poor governance principles. However, other unassuming institutions such as NPOs in general, and churches in particular, have also been indicted. This paper explored the necessity and ways in which accountability can be heightened in NPOs and church settings. A qualitative research methodology in the form of interviews occurred where church managers were participants. A total of 26 church managers were interviewed and data subsequently analysed through the use of thematic analysis and the Atlas ti software. The strategic management control processes of churches were analysed for their prowess and necessities. A strategic management control process is further proposed as a tool to curb lack of accountability in church settings. This is as extension of contributions in terms of both agency and management theories in both NPOs and churches.

Personnel management refers to the development and use of such an organizational system that will contribute to the full disclosure of people's characteristics and capabilities and effective employment in the direction of achieving the organization's goals. This system includes the entire system of personnel selection, distribution, and employment. In order for the organization to successfully achieve its goals, it is not enough to solve organizational, technical, resource issues and attract qualified personnel; Along with all this, it is necessary to organize the work process in such a way that every worker shows effort and interest in achieving the set goals. All this leads to the demand for qualified personnel who provide production and development of products and services. Human resource management includes the measures that the manager applies to attract and retain employees in the organization, to ensure their effective work and their fulfillment of organizational goals. The manager is responsible for staffing, developing, protecting, and using the resources that are necessary for effective work.

Human resources include all members of the organization from the top manager to the lowest ranking employee. An experienced manager knows how important human resources are, he actively works to develop and effectively use the organization's human resources.

The main purpose of the research is to find out how much planning of personnel management is done in the organizations operating in Georgia, the development of strategies for working with personnel, the creation and formation of the organizational environment of companies, to highlight the problems and perspectives of personnel management, to develop a system of personnel evaluation indicators, personnel differentiation and evaluation-analysis, which will guarantee that the efficiency of the organization's work will be significantly expanded, human resources will be more mobilized and labor-oriented;

The scientific originality of the paper is:

- the conditions for the innovative development of the modern human resources management systems of the organization are determined.

- the overseas experience of working with the personnel reserve in the organization as a management innovation is analyzed.

QWL describes how individuals are with their jobs. It is a relatively recent term since in previous centuries the jobs available to individuals were often predetermined by the occupation of their parents. QWL implies doing a job one appreciates, doing it well, and being suitably rewarded for one’s efforts. QWL in a job further implies enthusiasm and happiness within the work one is performing. While the QWL concept was first brought forward and gained considerable importance as from the 1960’s, the parameters through which it is measured kept changing with changes in prevailing business and socio-economic conditions. (See Nanjundewsar swamy and Sandhya, 2016)

From the 1980’s the world faced radical changes in business with the emergence of globalization, information technology, world business competitiveness, and scarcity of natural resources. While the business community was still grappling with these changes, they were made to face with yet an unprecedented circumstance of a pandemic. The new normal which had to be adopted lasted for nearly two years and also had an unprecedented impact on the labour force worldwide, forcing all organisations to employ “new ways of working”.

Such drastic changes in the world of work changed the perception of businesses, employers and also workers who, by that time, had developed new perceptions about work, work conditions and thus eventually, QWL.

In the light of the above, we attempt to scrutinise extant literature on QWL from the year 2000 and try to showcase its evolution as a multi-dimensional dynamic construct. After thorough analysis of existing literature, we discuss the various parameters which influence QWL and argue whether there has been any change in the parameters influencing QWL before and after the Covid 19 pandemic.

The Collective Investment Scheme (CIS) industry plays a significant role in South Africa's savings and economic landscape, with substantial growth and assets under management in recent years. However, the tax treatment of CIS portfolios has become a subject of concern, as incorrect approaches could lead to substantial revenue losses for the fiscus. This study examines the proposed amendment to section 25BA put forward in the 2018 Draft Taxation Laws Amendment Bill, which aims to introduce a new tax treatment for the proceeds of sales of financial instruments held by CIS portfolios for less than 12 months.

Through a comprehensive analysis of the proposed amendment, this study explores the potential implications and challenges that may arise if the amendment is implemented. It also investigates the common law principles in South African case law regarding capital and revenue determination and assesses their applicability to CIS managers and portfolios. By doing so, the study highlights the need for clarity and consistency in tax methodology to ensure fair treatment within the CIS industry.

In response to the identified issues, the study proposes alternative solutions that align with existing legislative frameworks and uphold precedents set by case law. These alternative solutions aim to promote tax compliance, transparency, and efficiency within the CIS industry, while avoiding the potential drawbacks associated with the proposed amendment.

The findings of this study contribute to the ongoing discourse surrounding tax and provide valuable insights for policymakers, regulators, and stakeholders within the CIS industry. By critically examining the Proposed Amendment, analysing its implications, and offering alternative solutions, this research contributes to a better understanding of the complexities surrounding tax treatment in the CIS industry and facilitates informed decision-making.

Artificial intelligence (AI) approaches offer effective support for online learning and teaching, including personalizing learning for students, automation for instructors’ routine tasks, and fueling personalized appraisals of students. However, while the opportunities for AI are promising, the impact of AI systems on the culture of expectations and interactions between students and instructors are still vague. In online learning, learner–instructor interaction has a profound impact on students’ satisfaction and learning outcomes. Therefore, identifying how students and instructors perceive the impact of AI systems on their interaction is important to identify any gaps, challenges, or barriers preventing AI systems from achieving their intended potential and risking the safety of these interactions. For the purposes of this research paper and to address this need we will conduct interviews with 10 graduate online students and 2 instructors on their perception of AI in online learning. 

The free movement of capital and labour, the proliferation of technologies, and the rise of the mass media all contribute to globalization, creating a dynamic and competitive economic environment. Human resource management (HRM) has become more critical to the success of contemporary businesses, with many companies seeing it as a crucial component of economic sustainability and competitive advantage. The research aims to analyze the effect of globalization and changing economy on HRM and its effects on the economic sustainability of organizations. The research shows that HRM functions correlate positively with economic sustainability. Based on the findings, HRM is a vital resource for ensuring the economic sustainability of organizations.

The study aimed to investigate transformational leadership’s influences on employee performance and motivation in supply chain management (SCM). Considering the effectiveness of transformational leadership traits in motivating subordinates in every organization, the purpose of the current research was to criticize how transformational leadership facilitates motivating employees in supply chain workplaces. A mixed approach methodology based on qualitative-interpretive and quantitative-positivism research design was chosen to gather data from the participant’s group. A randomly selected sample of 12 top, middle and bottom-level managers from supply chain organisations was chosen as the participants for the qualitative open-ended in-depth interviews and the quantitative survey-based questionnaires.

Interview findings were analysed using thematic analysis. On the other side, statistical analysis of the survey findings reported the impacts of transformational leadership on enhanced employee productivity, employee motivation, employee turnover and supply chain management business. The study found that all the transformational leadership characteristics are necessary to motivate alongside improving operational efficiency among the employees in a supply chain workplace. Overall results concluded that with their Intellectual simulation, Idealised Influence, Inspirational Motivation, Individualized consideration, Contingent Reward, and Expectation Management. transformational leaders and managers ensure employees are motivated to pursue agility and overall performance of supply chain management is improved via brand position in the market. In terms of practical implications, the study recommended that SCM organisations need optimized procurement and allocation of resources at different processes to leverage on impacts of transformational leadership.

To survive in this very dynamic business environment, organizations including NGOs have to develop, adapt, and react to new challenges. Besides, Egypt aims to achieve and sustain development; NGOs play a critical role in achieving this goal. It is critical for NGOs to create contemporary HRM practices to enhance their employee’s involving in business activities, thereby, achieving the organization’s strategic goals. The purpose of this research is to explore the impact of HRM practices on employees’ intention to leave.

This research employs a quantitative methodology. Using non-probabilistic convenience sample techniques of 388 employees from the NGO organizations sector to test hypotheses using appropriate statistical techniques. The results of this research indicate that HRM practices significantly and negatively impact employees’ intention to leave.

Purpose: This article presents a review of recent research on factors that influence employee innovation behavior at the workplace. From the review of existing studies, this paper defines the concept of employee innovation behavior, explaining why these behaviors are so important for organizations and discusses the determinants of innovation behavior.

  Design/Methodology, based on a literature search on 15 peer-reviewed journals published during the period 2014-2021 and other relevant materials, it summarizes and discusses individual characteristics, employee competency and organizational level factors that have been found to influence innovativeness in organizations.

  Conclusion: Innovation has been recognized as one of the main strategies for organizations to remain competitive in today’s competitive economy. Employees’ innovative behavior is the key driver for organizational-wide innovation. Innovation behavior is the production of usable products, processes, or services originating from identifying problems to generating ideas. From the review of existing studies, this paper defines the concept of employee innovation behavior, explaining why these behaviors are so important for organizations and discusses the determinants of innovation behavior.

The purpose of this study is to shed light on how exploitative leadership impacts employee well-being. Studying the effect of exploitative leadership on employee well-being helps researchers and organizations understand the harmful consequences of poor leadership practices on staff members' mental and physical health.

The research focuses on the Egyptian dairy industry, which is a substantial contributor to the country's economy. A sample of 353 employees are randomly chosen in Dina Farms and Juhayna owing to their dominance in Egypt's dairy business. Structural Equation Modelling (SEM) is used to investigate the impact of variables on each other.

Based on the statistical analysis, exploitative leadership, and employee well-being have a negative significant relationship. Therefore, it is recommended that managers should follow a few approaches to eliminate this type of behavior such as developing clear policies and procedures, encouraging better communications with continuous feedback, and creating a supportive work environment that values the well-being of its employees.

Sustainability means intersecting our own needs without negotiating the ability of future generations to meet their own needs. In addition to natural resources, we also want social and economic resources. Sustainability is not just green politics. Sustainability is the progression of living within the limits of existing, natural, physical, and social resources in ways that allow the living organizations in which humans are fixed to thrive in endlessness. Purchase intention refers to a customer's willingness to purchase a specific good or service. The dependent variable, purchase intention, is influenced by both internal and external variables. An indicator of a respondent's attitude towards making a purchase or using a service is their purchase intentions. The research goals are to test the impact of sustainability on consumers’ purchase intention.by applying it on mineral water consumers to test this impact, Data were collected through a structured questionnaire of 25 questions and answered by 138 respondents. Data were analyzed through Reliability Analysis, Normality test and Correlation test.

The research summary indicates that there is a direct relationship between sustainability and purchase intention. It also indicates that there is a positive impact of sustainability on purchase intention.

It is challenging for a woman to obtain a worthy platform for herself in a patriarchal culture with values that are primarily male dominated. As a result, gender issues have gained significant attention in the field of management studies. The glass ceiling phenomenon that prevails in businesses is one of these salient gender issues. This research reviews many papers on the glass-ceiling effect and groups them into one of the following four categories: (i) Proof of the "glass ceiling" occurrence. (ii) The origins of the glass ceiling; (iii) the effects of having a glass ceiling; and (iv) what happens when a glass ceiling breaks (iv) Strategies for breaking the glass ceiling at work. This research makes a significant contribution to the quantity of knowledge already available on the glass-ceiling issue, and it will also assist future researchers in streamlining their research directions.

Purpose: The study intends to examine the movement of digital currency prices over time and compare it to the movement of financial indicators in various stock exchanges to determine whether or not modern digital currencies can represent a global alternative to investing in financial stock exchanges, given their low transaction costs and information confidentiality, which makes them more appealing to some investors.

Hypotheses: The research is based on testing two basic hypotheses (1) There is no statistically significant relationship between the movement of digital currency prices and stock index fluctuations. (2) Digital currencies cannot be used as a substitute for stock market investing.

Methodology: The statistical study was conducted from January 1, 2010, to July 15, 2022, using a sample of thirteen MENA region countries' indices, as well as three global indices represented by Nasdaq, Dow Jones, and American Standard & Poor's, to represent the fluctuations of these indices. The movements of financial stock exchanges, as well as the ten most active digital currencies in terms of transaction volume at the time of the research, were used as indicators. The STATA statistical program was also employed for correlation analyses.

Results: Standard deviations of samples showed that traditional currency markets are more stable than virtual ones. Because of this, it's clear that financial stock exchange traders can't use digital currencies as an alternative investment.

The paper aims to highlight the most important factors affecting using computer‑assisted auditing tools and techniques with special attention given to three levels covering these factors: environmental level, audit firm level, and individual level. This requires two steps. The first one is to argue the models used in the adoption and implementation of technology. The second step is to review the academic literature on auditing that examine the factors affecting the usage of computer‑assisted auditing tools and techniques. The researcher has presented a conceptual framework for a comprehensive understanding of factors affecting using computer‑assisted auditing tools and techniques which is a benefit for professional bodies and audit firms as well as researchers.

Sustainability has become increasingly important in today's world, as societies face numerous challenges caused by rapid technological advancements, globalization, short-term thinking, and, therefore, the character of labour itself. While many companies around the globe concentrate on materialistic approaches to form a sustainable human resource plan and a stable workforce, the aspect of Spirituality often goes overlooked. This paper explores the connection between workplace spirituality and sustainable human resource planning, analyzing its implications over recent years. Workplace spirituality extends beyond faith and encompasses a broader sense of purpose, meaning, and interconnectedness. It involves recognizing and nurturing the spiritual dimensions of employees, fostering community, and aligning individual values with organizational goals ethically. By integrating Spirituality into the workplace, organizations can create a harmonious environment that promotes well-being, engagement, and sustainability. The pioneering study by Mitroff and Denton (1999) titled "A Study of Spirituality in the Workplace" sheds light on the influence of Spirituality on organizational outcomes. This paper explored Spirituality as a non-material benefit that an organization can imbibe in its staff to create a positive work culture. Past studies have tried to study the implication of Spirituality in HRM, but we have explored the long-term benefit of sustainability by reviewing the related papers. We strongly believe that people have started looking for non-monetary benefits, and Spirituality can be seen as a driver for motivation and satisfaction within the workforce.

The purpose of this study is to review the existing literature on the impact of artificial intelligence (AI) on business growth. With the rapid advancements in Al technology, businesses across various sectors are increasingly adopting Al to enhance their operations, improve efficiency, and drive growth. This literature review aims to provide a comprehensive understanding of how Al influences different aspects of business growth and the challenges and opportunities it presents. It enables organizations to automate repetitive tasks, optimize processes, and gain valuable insights from large volumes of data. Al-driven technologies, including machine learning, natural language processing, and robotics, have the potential to revolutionize various industries by enabling predictive analytics, personalized customer experiences, and efficient resource allocation. However, the adoption of Al is not without challenges. Organizations must address concerns related to data privacy, security, and algorithmic bias. Additionally, the integration of Al into existing business models requires strategic planning, investments in infrastructure, and workforce upskilling. The study highlights the need for businesses to develop comprehensive Al strategies that align with their overall objectives, foster collaboration between human employees and Al systems, and promote ethical Al practices. This paper concludes by emphasizing the importance of embracing Al technologies as a means to achieve sustainable business growth. It provides recommendations for organizations to navigate the complexities of Al implementation successfully. By leveraging Al's capabilities effectively, businesses can gain a competitive edge, unlock new revenue streams, and adapt to the evolving market landscape.

The use of offensive advertising is a growing trend adopted by some advertising agencies, with the attempt to “cut through the clutter”, to gain consumers’ attention. However, marketers fail to consider the effect of offensive advertising on consumers' attitudes in other cultures, such as the Islamic culture. This research attempts to integrate the advertising practices with the Islamic business ethics, through discussing the applications of offensive advertising in the light of Qur'an and Hadith of Prophet Muhammad (PBUH). A questionnaire was distributed using non-probability sampling technique, among 384 post graduate students in great Cairo. Results showed that religiosity has a significant effect on Muslim consumer response toward offensive advertising.

Businesses in Egypt are operating in complex environments to cope with trends and advancements in technology especially in high competition markets such as the Electrical industry. Capital Lights Company for Electrics was facing high resistance to change in the HRM system. Therefore, the current study aims at investigating several employee’s responses towards change and how the effective utilization of the trait mindfulness can help in fostering change inside the business. Such an aim can be achieved through measuring the level of employees’ mindfulness and its impact on their current response to change. Trait Mindfulness was measured through the Five Factor Model to investigate attributes of mindfulness and non-reactivity. While responses towards change was measured using the Readiness Section in the Organisational Change Theory. The variance model was applied by a cross-sectional survey based on the census method of interviewing the targeted population. Findings reveal that Mindfulness is a compelling personality trait that fosters positive responses towards current change and hinders negatives responses to facilitate its adaptation in the business. Such a trait helped the management of Capital Lights to reach a successful adaptation of the advanced HRM system. Further implications were highlighted for future research and practitioners to investigate the relationship profoundly.

This empirical research reports on a lengthy longitudinal study that examined how publicly owned companies have responded to continuing calls for disclosure about the financial impacts of cybercrime.  It documents significantly enhanced disclosures in financial statements over the past 15 years that likely resulted from increased stakeholder pressure for greater transparency about firms’ cybercrime costs.

The adoption of digital technology for financial transactions has created a unique pathway for exploitation by white-collar criminals.  Cybercrime, often a silent villain, is nonetheless a multi-trillion-dollar drain on the U.S. economy.  Tech-savvy thieves pose a clear menace to security in the corporate arena.  The rapid increase in computer interconnectivity has revolutionized the way organizations communicate and conduct business.  It also has enabled a dramatic rise in criminal activity that manipulates digital functionality to garner reap illicit gains.

Fifteen years ago, the U.S. Government Accountability Office (GAO) conducted a major study of cybercrime.  GAO researchers concluded that cyber threats were a significant generator of negative economic impacts that ranged into billions of dollars annually.  Recognizing that affected entities face a plethora of challenges in addressing cybercrime, the GAO’s conclusion was that the precise cost of cybercrime is unknown because it is so rarely disclosed/reported by those impacted.  This is a surprising outcome given that there are regulatory requirements for full disclosure of financial activity by publicly owned enterprises.

Early in 2011, the U.S. Senate Committee on Commerce, Science, and Transportation asked the U.S. Securities and Exchange Commission (SEC) to consider issuing guidance to registrants regarding their responsibility to disclose data on information security risks, including material computer network breaches and other malicious cyber-attacks and confidential data breaches.

The SEC’s Division of Corporate Finance issued cybersecurity disclosure guidance on October 13, 2011.  One of the most significant financial elements connected with the threat of cybercrime is the risk these incidents have on company operations and the firm's financial results.  According to the SEC, successful cybercrime attacks create substantial economic costs and other negative consequences.  These untoward outcomes include outlays for remediation, increased cybersecurity protection expenditures, lost revenues, litigation threats, and widespread reputational damage.

This study examines whether firms in the U.S. retail merchandising industry—a known target for large-scale cyber-attacks—disclose their assessment of cybercrime risks to stakeholders in annual reports filed with the SEC.  Data for the years 2010 through 2022 were gathered from Form 10-K filings for all publically traded domestic companies with 2010 sales that exceeded $1 billion.  Currently, this industry is a nearly $7 trillion sector of the U.S. economy.  The study group includes firms that accounted for over 60 percent of all the revenues generated in the retail sales market during 2022.

The firms studied would have known about the SEC guidance for cybersecurity risk disclosure starting with financial reporting for the year 2011.  The year prior to the SEC action (i.e., 2010) is included as part of the analysis so that an assessment can be made regarding the impact of the SEC guidance announcement.

This research makes a contribution to our understanding of how firms react to disclosure guidance that is promulgated by the SEC, but not mandated.  Financial market participants impound decision-relevant disclosures in an efficient manner, so cybercrime impact information provided by management in publicly available venues like Form 10-K should assist investors in making economically rational trading decisions.  The outcomes of this study help us understand the influence that government financial reporting guidance has on the voluntary disclosure posture of management.

The fourth industrial revolution (Industry 4.0) has transformed global value chains, turning them into adaptive business networks.

 To remain competitive, companies need to integrate themselves into these networks, which requires more flexibility in terms of reorganizing the business structure and expanding the portfolio of competencies.

This paper tries to find links between Industry 4.0 concepts.

This new perspective helps to understand the role that skills play in developing the necessary methods as part of this new context.   Spatial proximity offers unique opportunities for such interactions that cannot be emulated by remote digital technologies.

Experts note that the fourth industrial revolution began with the emergence of artificial intelligence and robotization in various fields, "3D-printing," the use of drones, increased use of renewable energy sources, an increase in electric cars and the appearance of unmanned vehicles. The fourth industrial revolution, called the digital revolution, will minimize the role of humans in all spheres. Robotization in the "Industry 4.0" era will be accompanied not only by the loss of human jobs, but also by the creation of new opportunities in a variety of business areas - management, IT, robotics, and engineering, electric power, marketing, and sales.

 The current era requires us to think about new strategies to face the growing competition. Because the competition rules of the Industrial Revolution IV economy are different from those of previous periods. To withstand the competition here, we must apply innovation in all forms.

The IV industrial revolution gives Azerbaijan the opportunity to change and strengthen its position in the global economic competition. This is possible by making full use of the existing potential of the country's economy and applying innovations.

Thus, new directions of development and new areas of specialization are formed in education and science, their organization and management, the use of digital technologies, the expansion of online/distance education becomes necessary. At the same time, in accordance with the requirements of the working environment in the education system there is a need for hybrid (specialized in two or more directions) personnel. "According to traditional approaches a narrow but deep specialization in one direction was considered important, but today this approach has changed and, on the contrary, has led to a greater demand for more qualified personnel in the labor market.

Micro, Small and Medium Enterprises (MSMEs) are considered to be major contributors to the economy, especially in the area of job creation and poverty alleviation. These enterprises deserve the needed support that will nurture them through the formative years of business and help transform them into even larger companies through sustainable growth. The government must provide an enabling environment for them through the formulation of policies/regulations that are favourable to their operations. Therefore, the purpose of this study is to investigate regulatory dynamics and its influence on MSMEs sustainable growth in Nigeria. In this study, we observed that the productivity output of MSMEs records a growth rate of 17.41% from the period of 2006 to 2017, which appears to be low. More so, a report of collaborative survey by Small and Medium Enterprises Development Agency of Nigeria (SMEDAN) and the National Bureau of Statistics (NBS) in 2022 revealed a total of 39654385 MSMEs in Nigeria in the year 2020 as against 41543028 in 2017. This indicates a decrease of about 4.5% of the total number of MSMEs operating in Nigeria. More so, MSMEs in Nigeria contributes about 47% of GDP in 2013 as against 43.3% of GDP in 2020 also indicating a decrease of about 4.3%, which is partly due to the inappropriate implementation of enormous government regulations as well as frequent policy changes. Therefore, the government must provide an enabling environment in the formulation of policies/regulations for MSMEs to strive.

In view of the above, it is suggested that: efforts should be made to curb regulatory infractions against MSMEs by government regulatory agencies by making them more transparent; the bureaucratic bottleneck experienced by operators of MSMEs in registration and licensing  should be simplified because time is money; conflicting roles of government agencies regulating MSMEs such as SON and NAFDAC should be eliminated; foreign exchange management policies of the CBN should be liberalized to give more access to MSMEs and attract more investments; access to information about changes in regulations should be made available to MSMEs at minimum cost by regulatory bodies; and regulations that are highly unfavourable to the sustainable growth of MSMEs such as high fuel price, multiple taxes, power supply, withdrawal of subsidies, demolition of structures etc should be reconsidered by the government.

The country’s total population of transgender people reported in the sixth Population and Housing Census of Pakistan is 10,418 that is 0.005% of the total population of over 207 million, but their community has rejected the results of census that raises question on why all of them have not included in the census. This study focuses on the problems faced by transgender people in Pakistan. For this purpose, in-depth interviews were conducted. The results show that they don’t have proper education facilities, and as a result no equal job opportunity that become a barrier to Socio-Economic Sustainability. They don’t have good standard of living but some of them don’t even think of all this because of the societal mindset that don’t even consider them as an equal human being. Although a bill was passed in 2018 to protect the rights of transgender people in Pakistan administered by Ministry of health and enacted by Parliament of Pakistan but still after five years the bill is getting criticism from general public

This study examines the determinants of corporate contribution towards activing the UN SDGs in 25 emerging markets. They investigates where corporate ESG practices are most relevant to the SDGs and how their firm characteristics ultimately impact their contribution to the SDGs. Findings indicate that profitable, larger, and less leveraged companies are more capable and willing to adopt responsible business activities and strategies that contribute to the realization of the SDGs. Such findings will enable organizations and managers to become more aware of how to utilize their specific characteristics to best support the SDGs.

Service-learning is a teaching approach that gives students the opportunity to participate in a service that meets community needs as well as being relevant to the curriculum content and to reflect on the service-learning activity (ies) and experience. While the discipline specific content is determined by the National Approved Curriculum for the respective Degree, Diploma or Certificate programme, activities which contribute towards concretising concepts and thus, marry theory with real-life challenges are jointly designed and agreed upon by the subject lecturer and the specific community partner. As pre-service teachers engage in service-learning activities, they experience personal and professional growth through: (i) taking leadership roles in service-learning activities; (ii) exposure to- and awareness of the real-life environment in which the 21^st Century teaching profession has to operate; (iii) engaging in and participating in authentic real-life centred teaching practices; (iv) acquisition of new dispositions necessary for a 21^st Century teacher; and (v) exposure to- and the relevance of service-learning as a teaching/learning pedagogy.

This study investigates the relationship between managerial accounting techniques, cost systems, and their impact on achieving intermediate profitability in manufacturing enterprises. By implementing effective managerial accounting techniques and robust cost systems, organizations can gain valuable insights into their financial performance and make informed decisions. The research categorizes Managerial Accounting Techniques (MATs) into four stages based on the IFAC 1998 study, providing a structured framework to analyze their roles in cost determination, financial control, managerial planning, waste reduction, and value creation.

The empirical analysis is based on survey data collected from 82 medium and large-sized manufacturing enterprises in Kosovo. Various statistical techniques, such as factor analysis, structural equation modeling, regression analysis, t-tests, and determination coefficients, are employed to evaluate models, establish the significance of factors, and test study hypotheses. The findings reveal a positive relationship between the cost system and profitability in manufacturing enterprises. Furthermore, a statistically significant positive relationship between the cost system and management accounting techniques is observed. However, while management accounting techniques influence profitability, they do not mediate the relationship between the cost system and performance.

This study makes a significant contribution to organizations by providing insights into the relationship between managerial accounting techniques, cost systems, and achieving intermediate profitability. The findings offer valuable knowledge for organizations to enhance their financial performance through effective implementation of managerial accounting techniques and robust cost systems.

Transition to a low-carbon economy became a focal point in the agenda for sustainable development. In this context, fiscal and monetary policies are developed and implemented as supporting tools for transition. As Central Banks face a tradeoff in meeting macroeconomic policy goals, the transition to a low-carbon economy has key policy implications. The aggregate costs associated with a transition to a low-carbon economy are anticipated to be noteworthy.  As a result of supply and demand shocks, climate change affects both the real and financial sides of the economy as a whole with unpredictably high costs.  In this direction, forecasting the costs of this process with reflected measurements, projections, scenarios, and policies may lead to reduce the cost of this process. This study aims to examine the interaction between climate change and the transition to a low-carbon economy under monetary policy to identify appropriate measurements. To do this, it is expected to contribute to the theory gap in the literature.

There seems to be no more interesting, but uncertain topic within academia than Artificial Intelligence. Some camps see it as downright demonic, suggesting that it will severely undermine academic integrity and reduce if not eliminate schools’ ability to assess student learning in any credible way (NY Times 2023). Others are more welcoming and are attempting to find ways to not only leverage AI but view it as a means to truly revolutionize pedagogy and faculty efforts in a truly dynamic way (Nietzel, 2022)

Like many embryonic innovations, the implementation and outcome of AI will most likely reside somewhere in between these two extremes. And while we agree that all institutions of Higher Learning will undoubtedly contend with this technology, how they perceive, prioritize, and even promote it will be determined by inter and external institutional factors (Wang, Liu & Tu, 2021).

To help develop this discussion we have created four categorical responses to AI in Higher Education. The first we label the Excluders; those that seek to eliminate AI and attempt to eradicate its use by all institutional stakeholders. The second group we label the Examiners, that seek to explain AI as to be more fully prepared for its impact, both negative and potentially advantageous. The third are the Encouragers that view Artificial Intelligence as an opportunity to transform their educational offerings and approaches and initially identify ways to employ AI in multiple aspects of their operations. The fourth category, the Exceeders, are proactive and prodigious in their treatment of AI and are already attempting to position themselves at the boundaries of this technology. Their desire is to be ready and actively involved in AI evolution.

In our efforts, we discuss these categories further and also seek to discern variables that would incline organizations to be best characterized in one of these four subgroups.

We hope through our work to therefore not only predict organizational approach to AI but also possibly prescribe means by which institutions of Higher Learning can become more active in this new realm of reality.

Citations

NY Times (2023) https://www.nytimes.com/2023/01/16/technology/chatgpt-artificial-intelligence-universities.html

Nietzel, (2022). https://www.forbes.com/sites/michaeltnietzel/2022/10/01/colleges-are-turning-to-artificial-intelligence-to-improve-enrollment-and-retention/?sh=4278d7331285

Wang, Y., Liu, C., & Tu, Y.-F. (2021). Factors Affecting the Adoption of AI-Based Applications in Higher Education: An Analysis of Teachers Perspectives Using Structural Equation Modeling. Educational Technology & Society, 24(3), 116–129. https://www.jstor.org/stable/27032860

Small and medium-sized enterprises (SMEs) are widely acknowledged as key contributors to economic growth and job creation. High-growth SMEs and new SMEs are more likely to generate jobs in South Africa, which has one of the highest unemployment rates in the world. However, SMEs face unique financing challenges which is a major obstacle for their growth and long-term survival. Stock exchanges are continuous trading platforms, which could improve the sustainability, growth, and liquidity of companies. Few studies have explored the role of stock exchanges in the performance of SMEs. The JSE AltX is marketed as a funding platform for high-growth potential SMEs that provides an opportunity for SMEs to raise capital and grow. This research analysed the role of the JSE AltX as a platform for growth and sustainability for delisted, listed, and migrated companies. Nineteen ratios that measure sustainability and growth were calculated for 38 listed, 55 delisted and 37 migrated JSE AltX companies. This was done using a quantitative research design approach. The findings of the study suggest that the JSE AltX is not a strong platform for achieving sustainability and growth for these high-growth potential SMEs. This research contributes to the understanding of the role of the JSE AltX in the growth and sustainability of high-growth potential SMEs. The results of this study may be useful in providing insights for companies, the JSE, investors, policymakers and academics on stock exchanges intended for SMEs.

Inflation has emerged as a central economic problem of the post covid 19 eras. After decades of low inflation, in 2021 started to unexpectedly increase and destabilize the economy. Throughout 2021, inflation continued to climb from 2.2% in January to 8% by December hitting a 7% year-over-year increase. In 2022, we didn’t see any slowdown in inflation as it peaked at 9.1% in June. However, starting in August, inflation began to fall slightly, though it still sat at 7.5% in 2022 - the reading of the previous twelve months is over 6%. As inflation began to rise in 2021, many economists pointed to the covid 19 pandemic as the culprit. The pandemic and related shutdowns, they argued, led to temporary supply-chain issues that were creating “transitory” price increases. Today supply-chain issues have been diminished but inflation remains stubbornly high, suggesting the problem isn’t transitory – as Federal Reserve (FED) governor Jay Powel maintained. The main concern was the high inflation rate was induced by the new monetary policy actions, whether the super low interest rate, the high money growth, or the big balance sheet expansion. All agreed that the Fed was now behind the curve.       

 This inflation dynamic – the highest in 40 years has produced an outpouring of analyses of why inflation has risen and where it might be heading in the future  and the question was when and how rapidly the economy get back on track.

A central feature of my analysis has placed the FED and its monetary policy as the main focus of this induced inflation problem. In this paper, I argue that throughout the decade we had enormous expansionary monetary policy, massive quantitative easing (QE) and 0% interest rate policy – the architect   of inflation. QE is a novel form of monetary policy – unprecedent policy in U.S. history that came into wide application after the financial crisis of 2007. The goal was to push lower interest rates, create a “wealth effect” that would produce higher stock market return that would push growth and prosperity. After the height of the pandemic, despite an increase in inflation the FED was injecting more liquidity in the economy and kept at 0% interest rate for extended period time. The FED kept low interest rates throughout the decade - since the Great Recession         of 2007 and increased its balance sheet from $1 trillion in 2009 to over $9 trillion in 2023. To date the FED has increased the discount rate to 5% and the FED started QE again. The current inflation is due to these ultraloose monetary policies of the decade, and many economists claimed that the Fed’s zero-interest-rate policy (ZIPR) and QE program would deliver historic levels of inflation. The result of this paper suggests that our current framework for understanding inflation dynamics rests on optimal monetary policy, positive real interest rate and decline in QE.

FDI inflows appear to be countercyclical in the short and long run, but the countercyclical effects are more significant in the short run relative to the long run. In the short run, FDI inflows are influenced by the timing of investment decisions. During economic contractions or downturns, foreign investors may take advantage of lower asset valuations and invest in positioning themselves for future growth. The countercyclical behaviour in the short run reflects the opportunistic nature of investors capitalizing on undervalued assets. However, in the long run, FDI decisions may be driven by more fundamental factors such as market potential, infrastructure, and policy stability, which can dampen the countercyclical effect.

The study examines the crucial drivers that make Vietnam a preferred FDI destination over India following the ‘China plus one’ strategic initiative by the global MNCs to diversify their supply chains and expand operations beyond China. Findings reveal that Vietnam offers numerous benefits, including closeness to China, competitive manufacturing costs, a favorable investment climate, and excellent manufacturing capabilities. However, challenges like infrastructural development and talent shortages must be addressed. In addition, labor, trade, and financial freedom are the prospective areas where India need to expedite its reforms to provide conducive business environment.

Purpose of the research: Sustainability has become the most crucial issue across the world. Due to business operations, negative impacts are encountered to the society and environment while emphasizing more on economic orientations. Considering the business impacts, the research aims at satisfying sustainable measures towards sustainable corporate management. The research highlights the different issues affecting negatively on sustainability and proposing the corporates to seriously concentrate on these issues and ensure their own sustainability.

Methodology: The research is entirely based on the literature relevant to sustainability and sustainable management across the world with an emphasis on corporate sustainability management. About 350 scholarly papers have been critically reviewed to identify the negative impacts towards economic, society and environmental sustainability, and proposed sustainable business management as well as corporate sustainability. The basic issues of sustainability have been carefully linked with corporate strategies in ensuring sustainable corporate management.

Findings: Conducting an extensive search through literature, the research has particularly identified that with more focus on economic/financial gains, business operations often neglect the social and environmental issues of sustainability. The research also finds that on many occasions, corporates are damaging the environment and giving minimal attention to societal issues. The research has shown that through proper business ethics and sustainability reporting tools, corporates can easily attain sustainable management. The research has also established the link between the UN SDGs and corporate sustainability management.

Originality and implications: This vigorous research is very worthy, firstly, it has gathered the negative impacts from business operations, secondly, it has established a linkage between sustainability and corporate management, , and thirdly, the research has guided the corporates in ensuring sustainability measures through different strategies adaptation in ethics, legal and compliance, competitive advantage, resource allocation, change management, transparent supply chain management, and product differentiation for sustainable production and consumption.

In recent years, there has been a growing concern about the potential replacement of humans by robots and the shadow of the potential loss of jobs due to the impact of Artificial Intelligence (AI) on Organisational Behavior (OB) components in the workplace. If the tale between myth and reality is the debate of the risk whether technology will replace human skills only or people as well, then training human labor for more skills would be the solution to this waving risk from most employers ‘perspective. But is it that easy for organizations nowadays to face the fierce battle of AI invasion to all aspects of work life? Well, the answer is debatable as change is a constant fact of life, so the urging need for the updated development of humans’ skills is inevitable as the impact of AI on OB context at workplace is complex and multifaceted reflecting both positive and negative implications. This research paper examines quantitatively the impact of Artificial Intelligence (AI) as an independent variable on three organisational behavior components as dependent variables: job satisfaction, personality, and attitudes. The sample of our study includes alumni graduates of the past two years reflecting on post-covid19 era as young workforce from Cairo, Egypt.

It is important to note that there is no sufficient data regarding the impact of AI on OB testing this bracket of young population workforce, and highlighting specific components in the study of OB. Therefore, the utility of this research on the academic level highlights the fact of identifying major concerns and formulations of essential conclusions to get a deeper understanding of the relationship between the different variables stated. On the practical level, it sheds light for several organisations on the danger of technology replacement of employees due to the invasive impact of AI usage.

Purpose: The purpose of this study is to comprehend the digital transformation phenomenon from stakeholders’ perspectives and explore their lived experiences towards digital maturity.

Methodology: This study uses the Wealth Management services sector as a case study, the study adopts qualitative techniques to collect primary data from practitioners at various levels from the four leading firms from the chosen case study sector of the London region. The selected sample size for semi-structured interviews is thirty participants includes from management executives, internal and external executives, and customers from various age mixes. The results were analysed through thematic analysis and emerging themes are capsulated into the GINC framework, designed to analyse the connection of results from each group towards research aim. The aim of the study is to explore the perspectives and perceptions through the lived experiences of stakeholders in adapting to the digital transformation phenomenon in Wealth Management Services firms.

Findings: The outcomes yielded from this study exposes the various underlying human side of challenges and constraints experienced by various stakeholder in the organisation which acts as a springboard for the failure of digital transformation projects and in developing a digital mindset.

Practical Implications: The rationale behind this study is to explore underlying critical issues which hinder the process of digital adoption causing failed transformation projects, this study will be helpful in mitigating digital project failures and developing the right mindset and environment.

Conclusion: Results derived from this study confirms irrespective useability of technology, the success of adoption and implementation of the digital transformation is strongly linked to the human mindset 

Originality: To the best of the researcher’s knowledge, this is the first study focussing on the Wealth Management services sector from a phenomenological lens to understand why successful and traditional organisations fail in achieving digital transformation despite available digital expertise and capabilities.

Purpose: Youth unemployment in South Africa has risen to crisis levels. Social entrepreneurship has the potential to help South Africa to create jobs and reduce the rampant youth unemployment in the country. Despite government efforts to encourage social entrepreneurship, participation in social entrepreneurship by millennials remains low. Entrepreneurship starts with intentions, and exploring the factors that influence those intentions is key to improving entrepreneurship. The purpose of this paper was therefore to investigate the factors that determine the intentions of South African millennials to engage in social entrepreneurship.

Methods: Structured questionnaires were used to collect cross sectional data from 150 millennial social entrepreneurs who were registered under the incubation hub, the Shanduka Black Umbrellas database in Gauteng. Regression analysis was employed to estimate the determinants of social entrepreneurial intentions among South African millennials. The findings of the paper revealed that millennials have high intentions of engaging in social entrepreneurship, but low risk tolerance and perceived lack of entrepreneurial government support as a challenge in translating their intentions into actions. The paper also found that millennials are more likely to engage in social entrepreneurship if they have access to educational support and perceive that the government is supportive of entrepreneurship.

Findings: The paper's findings have practical implications for policymakers, educators, and the government. Policymakers can use the findings to develop policies that support social entrepreneurship, such as providing tax breaks or grants to social enterprises. Educators can use the findings to develop curriculum and programs that teach students about social entrepreneurship.

Recommendations: This paper recommends that for the South African Government to encourage social entrepreneurship successfully, they need to adopt innovative communication strategies to reach the majority of young South Africans.

Value: The South African government can cultivate a more conducive environment for entrepreneurs by reducing regulations, providing financial incentives, and making it easier to access capital. By taking these steps, social entrepreneurship potential among millennials can be unlocked to address youth unemployment in the country.

Purpose: The purpose of this study is to examine the relationship between social proof and the profitability of a company, with a specific focus on the case of Vichy. Fear of Missing Out (FOMO) is a psychological phenomenon triggered by social proof. The study emphasises the significance of social proofing, a marketing strategy that analyses consumer preferences and behaviours.

Methodology: The research paradigm used in this study is positivism, with a deductive approach. The sample size is made up of 50 employees from the company. To achieve the best research results, both quantitative and qualitative research methods were used. In-depth interviews were conducted with two Vichy managers to better understand the use of social proof to boost company performance.

Findings: The study demonstrates organisational growth and profitability in a competitive business environment through the use of social proofing. As a result, it comprehends current organisational conditions and emphasises business expansion in the digital business economy. Furthermore, ANOVA test indicate that there is an existence of a direct or indirect relationship between social proof and brand profitability.

Study originality and implications: To attract customers and increase profits, UK skincare retailers widely use social proof such as case studies, customer reviews, awards, and influencer marketing. Companies can easily reach their target audience by using this marketing technique. However, there has been little or no research in this area, particularly in the context of a luxury brand such as Vichy. As a result, the findings are highly original, with significant academic and organisational implications. Companies can use the findings to implement effective social proof marketing strategies to increase profits.

Purpose – The primary goal of this systematic literature review is to examine the existing literature on the key characteristics of consumer behaviour in the context of hotel check-in and check-out processes. It seeks to identify how specific positive influential factors can contribute to ultimate vacation experiences and thus provide a competitive advantage to be used at the operational level.

Design/methodology/approach – Reviewing and summarising the existing literature on the various factors that influence consumer behaviour using a rigorous and structured methodology. It entails systematically searching for relevant studies, evaluating their quality and relevance, extracting, and analysing data, and synthesising the findings to provide a thorough and objective summary of the current state of knowledge in the field. Reviewing a total of 36 scholarly articles published in the last 20 years in an English-indexed publication.

Findings – The research identified five individual factors that can affect consumer behaviour. These factors were classified into different categories such as positive, negative, dependent, and bipolar. The data suggest that these influential factors, namely first impression, smile, staff, service and waiting time have a high impact on consumer behaviour and the business operation as well.

Practical implications – The provided service critically affects the overall satisfaction of the consumer. To identify influential factors, it is crucial to review existing literature in order to identify positive and negative influential factors that affect the outcome of the provided service. Therefore, the organisation with the consideration of positive service components and the minimisation of negative factors can provide exceptional service which enhances consumer loyalty.

Originality/value– This study represents the first academic research in the reflection of a systematic literature review that depicts various influential factors that affect consumer behaviour and their implication for its success.

This paper analyses lecturer perspectives about skills and credentials relevant in the teaching of entrepreneurship in a university-based business school/department. The theoretical approach of this paper observes Myles Mace’s profile dating from 1947 at Harvard Business School as one of the first pioneers in the teaching entrepreneurship at university. In addition, other profiles, and theoretical frames of teaching entrepreneurship in business schools are engaged. The research employs a case study design to answer a research question: What skills and credentials are relevant in teaching entrepreneurship, successfully, in an unequal society and within a business school? Seven (7) in-depth semi-structured interviews with academics at a university-based business-school and in the business management department were conducted. Different perspectives were documented. These fresh perspectives depart from the externalist agency views that tend to apply in determining the desirable skills and credentials of an entrepreneurship lecturer. The findings in this study show that experience in years of teaching plays a key role in the lecturers’ abilities to teach the subject dynamically, confidently, and critically. The study concludes that the lecturer’s academic qualification and experience enhance the relevance of their teaching and enable them to explore societal issues such as inequality in relation to entrepreneurship. The range of qualifications amongst interviewees in this study show no evidence that specific qualifications and credentials are more relevant than others, rather displays that lecturers in entrepreneurship find their unique voice and areas of interest. This research contributes to scholarly debates about what it takes to be a credible “teacher” in entrepreneurship. The practical implications of this study propose better support for entrepreneurship lecturers through focused development programmes, affiliation in progressive entrepreneurship networks and capacity building beyond KPIs. Future research must

Students, particularly those that are classified as disadvantaged, face many struggles in higher education. These are students from low-income backgrounds and often rely on the campus facilities to enrich their university experience and to make up for some of their disadvantages. Since the Covid-19 pandemic research in higher education has been following the trends in student life experiences and development. Most of this research suggests that Covid-19 has created new challenges for students and the university. While this is true most of the challenges were already present but only amplified by the Covid-19 pandemic. This paper argues that Covid-19 has only been a season of hard “reboot” into resilience. Qualitative data from thirteen (13) semi-structured interviews with South African university students is used to demonstrate the Covid-19's re-awakening of resilience amongst disadvantaged students. This data is also analysed to understand the effects of resilience in the broader student experience in higher education. The data shows that students have concerns about on and off-campus experiences, turbulent online learning, and limited funding as well as the livelihood strategies they have had to adopt. The findings show the lived experience of performing against all odds amongst disadvantaged students. It is also evidence that while this is embraced by society and some research it normalises student hardship and campus inequities. In conclusion the blind-spots in student hardship and as exacerbated by Covid-19 are highlighted. This paper assists researchers, university management and student development officers to meet halfway the student resilient efforts in a meaningful way. In practice this research provides university entrepreneurship mentors and student development practioners with tangible student needs to consider when dealing with students amidst a crisis, but also when mentoring students to become entrepreneurs in a difficult period.

Although much scholarly research has probed into the dynamics of inter-organizational knowledge sharing via international alliances, significant gaps still prevail. To eliminate these gaps, the current study explores how knowledge acquisition is affected by factors such as cultural intelligence, language barriers, disagreements, and workplace camaraderie emanating from the nexus of local and foreign partners. The research also examines the interplay between knowledge acquisition and the dynamic capabilities of local organizations and accounts for the moderating role of knowledge integration. This research further bridges the gap by examining the mediating role of knowledge acquisition between its aforesaid determinants and dynamic capabilities. Data for this two-wave time-lagged study is collected in a survey from 167 key position holders working in different organizations in the Information Communication and Technology (ICT) sector of Pakistan. WarpPLS 7.0 has been used to perform statistical analysis and empirically test the hypotheses proposed in this research.  The study found that both informal and formal knowledge governance approaches have a significant relationship with innovation speed and innovation quality through absorptive capacity. Further, environmental dynamism moderates the relationship between absorptive capacity and both innovation speed and innovation quality.  The findings add to theoretical underpinnings by creating a vinculum between determinants of organizational learning and its consequences i.e., dynamic capabilities. The results also provide empirical support for the hypothesized relationships. Organizations can consider this research for designing strategies to improve their knowledge base and dynamic capabilities.

Digitalisation of the economy presents both unprecedented and spectacular opportunities as well as challenging and demanding conditions for development. Value Added Tax is one of the levies consistently plagued by avoidance and evasion as existing mechanisms are prone to abuse. After exhausting most of the conventional methods the legislator resorted to more sophisticated and modern solutions. They include application of the new technologies for inter alia tax registration, declaration, invoicing, or auditing purposes. These solutions are relatively fast spreading across countries either as binding measures or optional good practises. Simplification of certain procedures is also planned to be a further benefit of their implementation.

Many countries make extensive use of digital means in data processing, analysis or in order to enhance cooperation on the national and international scale (e.g., between tax authorities, governments, taxpayers). Tax technology is already having a strong impact on the functioning of both tax administration and taxpayers. New strategies, however, need to be adopted, new priorities set, and existing cooperation networks require further enhancement. Digital technology has a great potential by facilitating or monitoring compliance and identifying tax base. There are nonetheless some restrictions and requirements on its usage. Governments may confront some obstacles while expanding legal framework to cover its operation, educational programs must be put into practice and infrastructure upgraded.

The main aim of this paper is to evaluate the recent trends in the digitalisation process in relation to value added taxation. It gives insight into selected measures such as the systems applied for exchanging information, registering, reporting, and auditing. Attention in the paper will be directed in particular to such digital VAT solutions that are aimed to reduce VAT fraud, simplify taxpayers’ obligations, and secure tax collection.

In the wake of the COVID-19 pandemic, organizations have witnessed an unprecedented acceleration in technological transformation. Embracing this wave of change has become paramount for organizations striving to maintain agility and competitiveness in the post-pandemic landscape. This research explores the intricate relationship between technological transformation, change management, and organizational agility, aiming to provide insights into navigating change effectively and unleashing the full potential of technology in the post-pandemic era.

Through a comprehensive analysis of existing literature and empirical studies, this research investigates how organizations can successfully navigate change to leverage the benefits of technological transformation. It examines the role of change management practices in facilitating smooth and effective adoption of technology, mitigating resistance, and fostering a culture of agility. By identifying key challenges and barriers encountered during the implementation of technological changes, this study offers practical recommendations to overcome them.

The research methodology combines qualitative and quantitative approaches. Qualitative data is gathered through in-depth interviews and case studies with organizations that have undergone significant technological transformations, uncovering their change management strategies, experiences, and lessons learned. Quantitative data is collected through surveys administered to a diverse sample of employees from various industries, measuring their perceptions of change management practices, technological adoption, and organizational agility.

The expected findings of this research will shed light on the critical role of change management in unleashing technological transformation for organizational agility. It is anticipated that effective change management practices will positively influence the adoption and integration of technology, leading to enhanced agility in organizations. The identification of common challenges and barriers will provide valuable insights into developing strategies to overcome resistance and drive successful technological transformations.

This paper aims to evaluate and identify the significant role any e-consultation platform can play to aid first-time parents to overcome their parenting challenges in terms of raising their first-born child, focusing on the developing country- Bangladesh. Along with that this research paper aims to determine the scope of developing appropriate strategies for potential providers to capitalize and increase purchase of e-consultation among the first-time parents as one stop parenting solution if there is a strong need among these parents exist. The study figures that among the six constructs which are- service cost, service time, ease of use, reliability, assurance, and barriers to users, three of them are proven to have significant influence on first-time parents’ attitude toward e-consultation. And these three are- service cost, reliability, and barriers to users. Furthermore, the study also reveals that first-time parents’ attitude have a positive relationship with sales of e-consultation and have a direct impact on it.

Purpose of the Research: This study aims to provide an understanding of the factors underpinning electronic Word of Mouth (eWOM) communication in a social forum frequented by young adults with a common interest. Conceptually, this study explores the extent to which the antecedents of homophily, tie strength, trust and interpersonal influence, as identified in the literature, impact the effectiveness of electronic Word of Mouth messaging in the aforementioned context.

Methodology: A hypothetico-deductive method was adopted to empirically test the conceptual framework which was constructed based on the insights gleaned in the literature review. A survey with a questionnaire as the research instrument was developed, using multipoint measurement scales, to measure each of the constructs in the model. The survey reached a sample of 100 respondents, the data for which was used for empirical testing of the conceptual model using Partial Least Squares (PLS-SEM) analysis. PLS-SEM is a popular technique, often used in consumer studies, to predict and understand causal relationships and allowed for the relationships to be tested in a systematic and robust manner.

Results: Trust and the susceptibility to interpersonal influence (i.e., being receptive to the

personal experience of others) appear to be significant drivers of effective electronic Word of Mouth engagement in the context of this research. Tie strength and homophily were not found to have this effect. (Homophily, only minimally and falling short of the conventional standard of statistical significance.) Tie strength may well be due to online forums having a curtain of anonymity and at least some participants not spending enough time engaging on these forums to foster deeper level relationships with other members, particularly if just information gathering.

Practical Implications and Conclusions: This study helps to shed light, using scientific analysis, on what drives the effectiveness of electronic Word of Mouth in a forum frequented by young adults with a common interest. The antecedents were found to be of varying intensity such that some drivers (i.e., trust and the susceptibility to interpersonal influence) were more potent than others (i.e., tie strength and homophily). It goes without saying that hypothetico-deductive methods are far better suited to probing ‘what’ rather than ‘why’. Follow-up qualitative research is therefore advocated to further explain the latter.

The study examined the impact of monetary and fiscal policies on the stock market capitalization in 5 selected African economies with highest market capitalization namely, Egypt, Morocco, Kenya, Nigeria, and South Africa. Notwithstanding the positive development in African stock market, it still encounter problems noted with high inflation and uncertainty in the business environment which erode purchasing power, the study tend to establish the relationship between the monetary and fiscal policy on stock market capitalization. The data employed in this study are annual panel data spanning from 2000 to 2022. The study utilized panel VEC of the underlying panel VAR model to distill insightful results. The panel cointegration results indicate that both the monetary and fiscal policies and stock market capitalization have long run equilibrium association. Specifically, monetary, and fiscal policy only have statistically significant impact on stock market capitalization of the 5 selected African economies in long run. In the short run, all the monetary and fiscal policy instruments are statistically insignificant. The policy implication of these results is that policy stakeholders in these understudied economies are more concerned with long term policies than the policies of short term. That is the implementable monetary and fiscal policies should be a long-term program rather than short term.

The current UK educational environment is wide spreading with the diverse students; hence, it should give a priority to reconstruct the policies and procedures for student retention, success, developing Equality Act and creating inclusive teaching and learning environment. It is identified that the adoption of the cultural change, implementation of inclusive teaching and learning strategies and improvement in the various legal matters to sustain today’s educational environment are significant factors to motivate and empower the diverse learners in UK Higher Education Community. Moreover, Many educators have claimed that the adoption of cultural change and implementation of rules to enhance the diverse learning environment have facilitated the learning difficulties, engaged diverse learners, and maximised the outcomes at personal, economic, and social level.

This study presents the roadmap in terms of constructing and enhancing the inclusive teaching and learning in the UK higher education by expediating the research activities across 20 higher education institutions of the UK; overseeing how they have performed in defining the inclusive teaching and learning so that this can foster the engagement of the staffs and students. This study acknowledges that the higher education sectors have worked harder for involvements of the individual learners, the use of innovative approaches to foster inclusive practices; however, there are some cases of dyslexic learners and learners with ADHD issues, which are not adequately addressed.

This study deploys previous literature of inclusive practices in teaching and learning activities, information from the websites and some primary sources. This study heavily discusses the need of redefining the diversities, improving the Equalities Act, and adopting the improved policies to foster inclusive approaches so the UK higher education together can bring the positive results for diverse learners, staff, institutions, economy, and community.

Purpose. The purpose of this study was to examine how generalized perceptions of COVID risk and perceptions of financial wellness support were related to work engagement. It also sought to understand whether financial wellness and COVID risk interact in their relationship with work engagement.

Methodology. 106 employed persons in Egypt were surveyed. Regression analyses and structural equational modeling methods were used to test a new scale measuring financial wellness support.

Findings. Results showed that, consistent with theory on perceived organisational support, perceptions of financial wellness support were positively related to work engagement. A significant interaction was also found, such that at high levels of financial wellness, COVID risk perceptions were not related to engagement; however, at lower levels of financial wellness, COVID risk was positively related to engagement.

Originality. This study introduced a new scale, measuring employee perceptions of financial wellness. It also examined HR practices in Egypt in a wide range of industries.

Study implications. Findings suggest that the use of financial wellness programs are related to employee engagement, and that the relationship between financial wellness and engagement varies according to level of perceived COVID risk.

There is an extensive debate regarding the notion that gender diversity on boards improves business performance.  Numerous forums and platforms have discussed the answer to this question, but no definitive conclusion has yet been reached. The purpose of this research is to evaluate the corporate governance literature, focusing on gender diversity on boards, analyze the studies conducted by a variety of researchers, evaluate the development of board gender diversity literature, and comprehend the relationship between firm performance and Board Gender Diversity. Furthermore, it investigates major theories mentioned in the literature relating to board gender diversity and sheds light on the role, characteristics, and significance of the company's board of directors. Additionally, it presents evidence from both developed and developing economies based on an investigation of prior research in order to demonstrate how board gender diversity affects the business performance. This research adds to the expanding body of board gender diversity literature and provides a deeper insight of gender diversity on corporate boards. In addition, it provides insights to policymakers to develop policies intended at empowering women in businesses.

The Sustainable Development Goals (SDGs) of the United Nations seek to make sure that everybody across the world has the necessary skills to support sustainable growth. Educations is number four and considered at the heart of united nations SDGs. It promotes sustainable lifestyles which encourages the consciousness of sustainable consumption. That refers to the utilization of services and goods that minimize their impact on the environment. It requires integrating the competencies related to sustainability into marketing education. Despite the growing number of studies on the link between sustainability and consumption, few studies have examined the effects of incorporating sustainability into marketing education and its impact on students' consciousness about sustainable consumption with the perceived sustainable behavior as a moderator on the relationship between sustainability marketing education and students’ consciousness for sustainable consumption. The author has developed a conceptual framework to address this gap that aims to investigate the effect of Sustainability marketing education and perceived sustainable behavior on the student’s consciousness for sustainab1e consumption. Quantitative research utilized a convenient sample of 422 students at private universities in Egypt. The results of this research revealed that there is a significant positive impact of Sustainabi1ity Marketing Education on Students’ consciousness for sustainab1e consumption. In addition, students have to be exposed to sustainability marketing education to help them become more sustainable in their consumption. The significance of this research is to define the significance of sustainability marketing education in Egyptian private universities in promoting students’ perception of sustainable behavior and change their consumption patterns toward more sustainable behaviors.

The objective of this study is to study the impact of managerial support on affective commitment of employees at the workplace. This study also investigates the sequential mediation of prosocial motivation and collective thriving between managerial support and affective commitment. A cross-sectional questionnaire based primary study was conducted to collect data from 586 employees working in 76 teams in diverse sectors. The hypotheses were tested using the Model 6 of Process Hayes, direct and mediating effects between managerial support and affective commitment were tested. The results showed that managerial support has a significant positive relationship with mediator’s (i.e., prosocial mediation and collective thriving) and affective commitment. The results of the study depicted that organizational manager must demonstrate managerial support towards employees to accomplish the expected positive organizational outcomes. The impact of this positive attitude by managers is reciprocated by increased prosocial motivation, collective thriving and affective commitment. Future research directions and practical implications have been discussed in the light of the study.

Cooperatives as a social enterprise through their interrelationship with the local community have a clear advantage for financial inclusion through rural development and creating opportunities for employment and income generation.

Purpose Of the study

1. To analyse the financial inclusion efforts of credit cooperatives in an Indian context.

2. To identify the contribution of credit cooperatives through diversified activities, by making use of the home town advantage

3. To analyse the government's involvement in diversified activities of credit cooperatives

4. To make a content analysis of the regulatory involvement in credit cooperatives to understand the involvement of the principle of concern for the community in the legislation.

Research Methodology

The necessary secondary data were taken from books, articles, reports, websites, various laws, reports, circulars and orders from the government.

Primary data were collected from members and executive members of the Credit Cooperative in Kerala by employing a multistage Stratified proportionate random sampling and tools like the Relative Importance Index, One sample T-test were employed and a grounded model is also developed.

Results Findings

Regulators are the facilitating or Interfering factor. Cooperatives in Kerala can be set as a model for diversified activities.  But, the interference by regulators is impairing the freedom of decision making which directly affect the functioning of cooperatives. Hence a proper balance has to be maintained.

Practical Implications and Conclusions

The relevance of financial inclusion and ways of imparting the same through credit cooperatives is illustrated. The contributions that can be made by the credit cooperative by making use of the home town advantages are also analysed. It also comes up with innovative ways and means through which the same can be implemented to contribute towards developing a resilient society.

After world war trade was given as much importance as was given to IMF and World Bank.44 countries were signatories to IMF but presently there are 160 countries on board with IMF. Srilanka and Pakistan have gone down so measurably that they did not have even a single dollar even in foreign reserve. The bailout has to be done essentially by IMF as per the charter of IMF. It is doubtful whether the third world war countries expect for the concession given for preferential trade. They would have really contributed in strengthing the trade. The theme for which was laid in 1944 the time of setting up the GATT.GATT was mitigating between the 2 countries through two main points like MFN and the tariff agreement. The growth in services and intellectual property rights could not be accommodated in construction of GATT and hence could not be accommodated in the constitution of GATT and hence WTO was to be given an appropriate importance to decide rules of trade in goods and services and intellectual property .United States, European Union ,Canada and other G7 countries would not have any difficulty in agreeing to free trade expected to take palace under WTO. United States being a larger country among G7 has suffered a setback with the astronomical speed of China. In WTO it is expected that the trade is happening on equal terms most preferably the reduction in tariff. Presupporting that the economies are market oriented, but China was found to be a black sheep because it is still a non-market being deceived on the issue of trade.

For university administrators creating an engaging online course where students feel part of an online community can be challenging even for the most experienced online educator. Online discussions are a common tool used to connect students in online courses, but it is often limited to text-based posts. This research paper will study compared the use of text-based versus video-based discussions in online courses to ascertain students’ perceptions of social presence in the course-room. This paper will discuss which method of discussion would be an appropriate exchange for a live classroom discussion, this is not always the case online. In fact, research has demonstrated that text-based discussions often do not promote genuine communication and an alternative to text-based discussion forums is video-based discussion. The strategy of text-based discussion is employable in most popular learning management systems such as Canvas or Blackboard or with a variety of other tools such as YouTube or Voice thread to accommodate use of video discussion in online courses. The purpose of this research paper was to compare the sense of community experienced by online students taking part in text-based versus video-based discussions.

During the last decade, the global growth in industrial activities has led to the increase of fuel usage and high carbon emission, resulting in the climate change problem and disturbance in the ecological balance. Further, organizational environmental footprints can be dramatically enhanced through corporate social responsibility in the form of Green Human Resources Management adoption. Since corporate social responsibility is known to enhance organizations’ reputation, this research aims to examine the effect of Green Human Resources Management on employer branding. Electronic questionnaires are used to collect data from the Egyptian education sector. The researcher distributed the survey link to over 384 respondents to test the effect of Green Human Resources Management on employer branding. Structural Equation Modelling (SEM) is used to test the research hypotheses. The statistical analysis of this study lead to the acceptance of the research hypotheses. Green HRM has a significant positive impact on all dimensions of employer branding including social value, development value, application value and economic value. Finally, this research gives insights into the relationship between green HRM practices and employer branding, which can help organizations develop effective strategies to improve their reputation as socially responsible employers. Based on the findings of this research Human resource (HR) managers are recommended to implement practical activities to enhance an employer's branding by emphasizing candidate's appreciation for green values during recruitment and selection processes as well as other HR practices.

This research paper explores the pivotal role of strategic endowment fund management in elevating the quality assurance standards within higher education institutions. Quality assurance in higher education is of paramount importance, especially in a global context where educational excellence is a driving force for socioeconomic development. Endowment funds have emerged as a vital financial resource capable of shaping the quality landscape of educational institutions.
Drawing from an extensive analysis of case studies across diverse geographical regions and institutional types, this research identifies key strategies and best practices that have yielded tangible improvements in educational quality. It explores the innovative ways in which endowment funds are established, managed, and leveraged to address specific quality assurance challenges faced by higher education institutions. Furthermore, it examines the ethical considerations inherent in fund allocation and distribution, ensuring equitable access to resources for quality enhancement.
This research paper not only underscores the critical association between endowment fund management and higher education quality assurance, but also provides a repository of practical insights and best practices that can guide policymakers, educational leaders, and philanthropic organizations in their efforts to sustain and elevate the quality of higher education worldwide. As higher education institutions grapple with the challenges of the 21st century, strategic endowment fund management emerges as a powerful tool in ensuring that educational quality remains at the forefront.