European Journals of Social Sciences Studies
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    2071 research outputs found

    AUTOMATION OF PRICING MANAGEMENT IN RETAIL BASED ON DATA ANALYTICS

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    This article examines the changing processes of pricing management in retail trade under the influence of digital transformation and the growth of data volumes. The potential of using data analytics and intelligent algorithms for automating pricing decisions is investigated. Pricing models are analyzed, including heuristic rules, regression methods, and machine learning algorithms, particularly reinforcement learning. Particular attention is given to the technological infrastructure that enables the integration of data sources and the implementation of pricing strategies in real time. The effects of introducing analytical tools are identified, including increased margin, accelerated inventory turnover, and improved adaptability of companies under market volatility.JEL: L81, M31, C6

    THE EFFECT OF FINANCIAL REPORTING PRACTICES ON FINANCIAL ACCOUNTABILITY IN THE PUBLIC UNIVERSITIES IN KENYA

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    This study evaluated the impact of financial reporting on financial accountability in public universities in Kenya. The study was anchored on Accountability Theory and Financial Accounting Theory. The target population comprised 409 respondents drawn from finance officers, council chairpersons, vice-chancellors, internally generated income coordinators, accountants, and internal auditors. A sample of 202 participants was determined using Yamane’s formula. Employing a descriptive research design, primary data were collected through structured questionnaires. Data were analyzed using descriptive and inferential statistics. The linear regression model showed a negative and significant effect of financial reporting on financial accountability (unsupported expenditure) in the public universities in Kenya, with a regression coefficient of -0.287. The study concludes that effective application of financial reporting practices enhances financial accountability by curbing unsupported expenditures in Kenyan public universities. It recommends structured capacity-building for accounting staff and the establishment of robust authorization and approval frameworks to strengthen fiscal discipline and governance integrity. JEL: G30, M42, H83, D73  Article visualizations

    THE IMPACT OF THE MANAGERS' LEADERSHIP AND MANAGEMENT STYLES ON THE SUCCESS OF THE ORGANIZATION IN THE PRIVATE SECTOR IN THE ARAB SECTOR IN ISRAEL

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    This research study examines managers' leadership and management style effects on the success of organizations in the Arab private sector in Israel. Because a leadership gap has developed over time between organizations' traditional leadership practices and their striving towards modern organizations' measures of success, this research contributes to theoretical and practical discussions of leadership effectiveness in culturally situated contexts. Using inductive qualitative methodology and semi-structured interviews, focus groups, and document analysis with a range of managers and employees from a sample of different private organizations, the research unveiled five major themes. The transactional and authoritarian leadership styles were the most pervasive, leading to constrained creativity and employee motivation. The research concluded that effective organizational leadership is vital for an organization, not just in terms of strategic outcomes, but also in developing the emotional and cultural workplace climate. In summary, organizational leadership today should emphasize transformational leadership, including leadership development that (a) values and utilizes emotional intelligence, (b) is inclusive for decision making and employees at all levels or functions, and (c) is adaptive to one guiding mission or way of working toward and evaluating organizational success. For training and leadership development, the research has organizational implications for leadership planning and stimulating long-term growth trajectories in dynamic and culturally grounded private sector contexts.  Article visualizations

    CURRENT SITUATION AND SOLUTIONS TO STRENGTHEN MASS MOBILIZATION WORK IN THE KHMER ETHNIC MINORITY REGION IN AN GIANG PROVINCE, VIETNAM

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    Mass mobilization work in ethnic minority areas has a critical position and role. It is a part of the Party's mass mobilization work to strengthen the close relationship between the Party and the people. An Giang is a mountainous, border province with a large population of ethnic minorities, especially Khmer people. Realizing this, the An Giang Provincial Party Committee has determined that mass mobilization work in Khmer ethnic minority areas plays a particularly important role in strengthening the trust of ethnic minorities in the leadership of the Party and the management of the State, consolidating national defense, maintaining political security, social order and safety, promoting the strength of the great national unity bloc, contributing to the successful implementation of the tasks set out by the An Giang Provincial Party Congress.  Article visualizations

    MONEY LAUNDERING AND WAYS OF DEALING WITH IT

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    Money laundering is a tactic used by money launderers in order to legalise money they have acquired illegally. Laundering is a global phenomenon, and its impact is extremely important for the well-being of a country and its citizens. The methodology of the research is a literature review. More specifically, articles from international scientific journals, studies from international organizations and reputable websites are studied. The importance of the issue lies in the fact that illegal activities account for a significant proportion of the world's GDP. Most of this money comes from illicit activities such as drugs, terrorist financing, trafficking in women and smuggling, the results of which have a significant impact on the societies of states. The main conclusions of the article are that money laundering is an area that affects tax revenues and, by extension, the well-being of citizens. For this purpose, there are international organizations that deal with money laundering practices and ways to combat them. The ways of money laundering are many and should be carefully studied by the supervisory authorities in order to deal with them. International cooperation at the state level, the specialization of personnel, staff training with a particular emphasis on new technologies, the criminalization of duty breaches, and the obligation of financial institutions to provide information are among the most effective tools in combating money laundering.  Article visualizations

    BEYOND THE BUST: A DEEP DIVE INTO THE EXPERIENCES OF PDEA ENFORCERS IN THE CONDUCT OF DRUG OPERATIONS

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    This study explored the lived experiences of Philippine Drug Enforcement Agency (PDEA) enforcers conducting anti-drug operations. Through in-depth interviews and analysis of themes, the study revealed the experiences, challenges, and insights that the forefront agents faced daily in their efforts to eradicate the illicit drug trade. The study employed qualitative interviews with 10 drug enforcement personnel from Region 11, Davao City, with prior experience or involvement in anti-illegal drug operations. Purposive sampling was used to select the Philippine Drug Enforcement Agency (PDEA) Regional Office participants 11. The result of the study revealed that the interview produced 11 primary themes based on their experiences. The emerging themes related to the lived experiences of participants involved in drug operations include compromising personal security in exchange for a sense of fulfillment and ongoing learning and growth. Throughout their journey, they encountered challenges and obstacles while carrying out their responsibilities, highlighting the following themes: lack of manpower, weather, environment, the security of the enforcers' lives, time, and case filing. The PDEA enforcers shared valuable lessons and insights from their experiences in conducting anti-drug operations. These are divided into three themes: Collaboration and Teamwork, Excellence-driven and Accountable public servants, Training, Commendations, and Promotions. As a result, PDEA enforcers emphasized the value of achieving high standards of excellence and accountability in their roles as public servants. By embodying professionalism and integrity, they strived to earn and hold the trust and confidence of the public they serve.  Article visualizations

    NATURE-BASED SOLUTIONS AIMED AT SAVING NON-RENEWABLE RESOURCES; THUS, LIMITING THE NEGATIVE EXTERNALITIES THEIR EXPLOITATION CAN ENTAIL: ONLINE INFORMATIVE AND EDUCATIONAL DOCUMENTS

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    The article presents free online documents on the negative externalities observed as a consequence of non-renewable natural resources exploitation. Some of the documents presented deal with studies aimed at mitigating such negative externalities. Water is a declining basic resource; its mismanagement results in, e.g. aquifer depletion, soil salinisation, and reservoir siltation. Some documents presented, inter alia, deal with water saving in agriculture, aquifer recharge, and the importance of forests in generating rainfall. The exploitation of fossil fuels is associated with negative externalities, including climate change and armed conflicts. Some documents suggest the utilisation of biomasses for bioenergy, and describe the strategy used in Sweden where a part of the forest residues is used for this purpose. Some residues are left in the forest where they assist regeneration and biodiversity; over time they naturally decay and release CO2 into the atmosphere. The CO2 emitted by forest residues harvested and then utilised for bioenergy is offset by the avoided emissions from fossil fuels they replace. In Sweden, the use of fossil heating fuel has dropped by more than 90%, and in case of wildfires the previous removal of forest residues results in less dangerous fires. In Nauru, mining phosphate fertilisers resulted in an environmental devastation of the forest and of the reef surrounding the island, and left the land uncultivable. With less people employed in farming and fishing, their physical activity declined dramatically, while people switched from natural to processed food. Unsurprisingly, this resulted in very high levels of obesity and diabetes, and many other related health adverse effects. Several documents deal with best practices in the management of phosphorus fertilisers, considered a non-renewable resource, and nitrogen fertilisers whose production is so energy intensive. A good management of these resources may also reduce marine eutrophication and hypoxia.В статье представлены бесплатные онлайн-документы о негативных внешних эффектах, наблюдаемых в результате эксплуатации невозобновляемых природных ресурсов. Некоторые из представленных документов посвящены исследованиям, направленным на смягчение таких негативных внешних эффектов. Вода является сокращающимся основным ресурсом; неправильное управление ею приводит, например, к истощению водоносных горизонтов, засолению почв и заиливанию водохранилищ. Некоторые представленные документы, в частности, касаются экономии воды в сельском хозяйстве, пополнения водоносных горизонтов и важности лесов для получения осадков. Эксплуатация ископаемых видов топлива связана с негативными внешними эффектами, включая изменение климата и вооруженные конфликты. В некоторых документах предлагается использовать биомассу для получения биоэнергии и описывается стратегия, применяемая в Швеции, где часть лесных остатков используется для этих целей. Часть остатков оставляют в лесу, где они способствуют восстановлению и биологическому разнообразию; со временем они естественным образом разлагаются и выделяют CO2 в атмосферу. Выбросы CO2, образующиеся при заготовке и последующем использовании лесных остатков для получения биоэнергии, компенсируются выбросами ископаемого топлива, которое они заменяют. В Швеции использование ископаемого топлива для отопления сократилось более чем на 90 %, а в случае лесных пожаров предшествующая уборка лесных остатков приводит к снижению опасности возгорания. На Науру добыча фосфорных удобрений привела к экологическому опустошению рифа, окружающего остров, леса и оставила землю неплодородную. Поскольку в сельском хозяйстве и рыболовстве было занято меньше людей, их физическая активность резко снизилась, а люди перешли с натуральной пищи на обработанную. Неудивительно, что это привело к очень высокому уровню ожирения и диабета, а также ко многим другим негативным последствиям для здоровья. В нескольких документах рассматриваются передовые методы управления фосфорными удобрениями, которые считаются невозобновляемым ресурсом, и азотными удобрениями, производство которых требует больших затрат энергии. Правильное управление этими ресурсами может также уменьшить морскую эвтрофикацию и гипоксию.L'articolo presenta documenti online gratuiti sulle esternalità negative conseguenti allo sfruttamento di risorse naturali non rinnovabili. Alcuni dei documenti presentati riguardano studi volti a mitigare tali esternalità negative. L'acqua è una risorsa di base sempre più scarsa; la sua cattiva gestione comporta, ad esempio, esaurimento delle falde acquifere, salinizzazione del suolo ed insabbiamento dei bacini idrici. Alcuni documenti presentati riguardano, tra l'altro, risparmio idrico in agricoltura, ricarica delle falde acquifere ed importanza delle foreste nel generare precipitazioni acquose. Lo sfruttamento dei combustibili fossili è associato ad esternalità negative, tra cui il cambiamento climatico e conflitti armati. Alcuni documenti suggeriscono produrre bioenergia dalle biomasse e descrivono la strategia utilizzata in Svezia, dove una parte dei residui forestali viene utilizzata a questo scopo. Qui, alcuni residui vengono lasciati nella foresta dove contribuiscono alla sua rigenerazione ed alla biodiversità; col tempo si decompongono naturalmente e rilasciano CO2 nell'atmosfera. La CO2 emessa dai residui forestali raccolti e poi utilizzati per produrre bioenergia è compensata evitando emissioni dei combustibili fossili. In Svezia, l'uso di combustibili fossili per il riscaldamento è diminuito di oltre il 90%. Inoltre, eventuali incendi forestali qui sono meno gravi grazie alla rimozione preventiva di una parte dei residui. A Nauru, l'estrazione di fertilizzanti fosfatici ha provocato la devastazione della foresta, della barriera corallina che circonda l'isola ed ha lasciato la terra incoltivabile. Con meno persone impiegate in agricoltura e pesca, l'attività fisica della popolazione è molto diminuita; al contempo, si è passati dagli alimenti naturali a quelli trasformati. Non sorprende che questo abbia portato livelli elevatissimi di obesità e diabete, nonchè molti altri effetti negativi sulla salute. Diversi documenti trattano le migliori pratiche nella gestione dei fertilizzanti a base di fosforo, considerato una risorsa non rinnovabile, nonchè di azoto la cui produzione è molto energivora. Una buona gestione di queste risorse può anche ridurre eutrofizzazione marina ed ipossia.  Article visualizations

    RISK EXPERIENCES OF POLICE OFFICERS PERFORMANCE ON THE WAR ON DRUGS

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    The war on drugs was an important program of President Duterte, even calling on the Philippine National Police or police officers to kill drug users and dealers to mitigate the drug abuse problem. the Police crackdown affected both the Philippine National Police personnel and the families of the victims of the fatal shooting. Because of this, the study documented the risk experiences of Philippine National Police Personnel during a buy-bust operation and coping mechanisms after a drug operation. Also, Expert Insights were gleaned from their experiences using in-depth interviews and a focus group of 15 Philippine National Police personnel. The results revealed five themes: exposure to deadly and critical situations, dealing with court hearings and lawsuits, being subject to negative public perception, and lacking logistics and community support. The community plays a crucial role in the war against drugs. The implications of the study include the vital role of collaboration and cooperation in the community and other sectors of society. The illegal drugs were prevalent in the community because they did not concern them. Thus, it shows the contribution of police officers in maintaining peace and order in the community.  Article visualizations

    THE MYTH OF AMERICAN CHILL: FROM COOL-HEADED FREEDOM TO AUTHORITARIAN ICE—AND BACK

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    The American ideal of “chill,” once a myth of resilience, tolerance, and laid-back freedom, has been hollowed out by the combined forces of hyper-agency, punitive chivalry, and rising authoritarianism. Through cultural myths, legal frameworks, and media narratives, agency has been distorted into isolation, chill into coldness, and strength into domination. Drawing on examples from pop culture, legal policy, and tragic real-world failures—from family courts to drill rap to school shootings—this paper traces how the American dream of effortless cool was weaponized against the citizenry, men in particular. Yet even amid decay, hope remains. By recovering the relational roots of chill, tempering agency with compassion, and restoring principled skepticism toward power, a quieter, freer path can still be reclaimed. The foundational myth that once sustained America has led her astray, but it can be remade, and with it, a better destiny reclaimed.  Article visualizations

    MICROFINANCE CONTRIBUTIONS IN THE PERCEIVED QUALITY OF LIFE IN ENUGU CITY, NIGERIA

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    This study examined the contributions of microfinance to the perceived quality of life of clients in Enugu City, Nigeria, with a focus on both economic and social dimensions, as well as the challenges faced by clients and microfinance institutions (MFIs). Guided by Sen’s (1985) Capability Approach, the research employed a mixed-method design, combining a quantitative descriptive survey and qualitative case study. A sample of 311 clients was drawn from a population of 1,604 to respond to a structured questionnaire with a Cronbach alpha of 0.875, while interviews were conducted with 18 employees from four MFIs and 15 randomly selected clients. Findings revealed that microfinance significantly provided clients with opportunities to invest in their businesses; however, it did not substantially translate into higher income levels, indicating a mixed economic impact. Socially, clients reported increased involvement in community development projects but limited empowerment to assume leadership roles. The major challenge confronting clients was the lack of acceptable collateral, as many lacked conventional assets typically required for loan access. On the institutional side, MFIs were largely constrained by high loan default rates, which threatened their financial sustainability and operational efficiency. The study concluded that while microfinance contributes positively to clients’ entrepreneurial opportunities and community participation, its economic benefits remain constrained by structural challenges. Recommendations included introducing tailored training in financial and business management, adopting flexible collateral frameworks, promoting leadership development among clients, and strengthening risk management mechanisms through credit assessments and financial counseling. The study reiterates the need for policy reforms and institutional innovations to enhance the effectiveness of microfinance in improving the quality of life of clients in Nigeria.JEL Classification: G21 – Microfinance Institutions; I31 – General Welfare and Well-Being; I32 – Poverty Measurement and Analysis; O15 – Human Development and Income Distribution; O55 – Africa.  Article visualizations

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