European Journals of Social Sciences Studies
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A STUDY ON THE OPERATIONALIZATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING WITHIN SIERRA MINERAL HOLDINGS LIMITED IN SIERRA LEONE
Full text linkThis study provides an assessment of the operationalization of Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Explicitly, this piece of work suggests strategies for the application of environmental management accounting systems practices that have been adopted by the management and how corporate social responsibilities are adopted. This study's findings indicated a high responsiveness to the importance and effectiveness of environmental management accounting and the application of codes of best practices to environmental practice. However, the government, being the regulatory body, should require the mining company to have a mitigation plan with mapped-out strategies that would be implemented to minimize the misery of endangered species not becoming extinct in the near future, and the government should closely monitor topography and noise performance indicators. The poor performance of the company not having a well-coordinated environmental system in place and the control systems to reduce emissions to a tolerable level should also be monitored by the government as these factors have the potential to cause serious environmental degradation and will have a negative effect on human lives in the community. The management of Sierra Mineral Holdings Limited should prepare a mitigation plan with clearly mapped-out strategies with deliverable timelines on the wildlife-protected areas and Cultural Properties Protection and enhance Topography and Noise Indicators to improve the application of the Code of Best Practices and application of Environmental Management Accounting to an acceptable norm. Article visualizations
FACTORS AFFECTING STATE MANAGEMENT OF YOUTH IN HO CHI MINH CITY, VIETNAM
Full text linkYouth is the vanguard force in socio-economic development, state management of youth in Ho Chi Minh City plays an important role in orienting, supporting, and promoting the potential of youth. This study aims to analyze the factors that directly affect state management of youth in the current context, including the leadership of the Communist Party of Vietnam, the administration of state management agencies, the impact of the market mechanism, the response and support of the whole society, and the participation of youth. The research results show that these factors interact and determine the effectiveness of youth work. In which, the leadership of the Party and the effectiveness of state administration play a leading role, while market factors, society, and youth themselves are the driving force to promote youth policies into practice. The study proposes several solutions to improve the effectiveness of state management of youth, including perfecting the legal framework, enhancing inter-sectoral coordination, promoting the participation of society and youth, and utilizing digital technology in youth work. Article visualizations
JOURNEY FROM IMPRISONMENT TO REFORMATION OF PERSONS DEPRIVED OF LIBERTY: A MULTI-CASE STUDY
Full text linkThis multi-case study investigated the lived experiences of transformation of the seven PDLs assigned at the Davao Prison and Penal Farm. Frequent, in-depth interviews chronicled participants' distinctive paths and formative experiences as they sought personal transformation while in prison. Four main themes were found through the analysis: lived experiences, personal difficulties, ways of coping, and significant insight. Participants described not being able to drink their worries away, of feeling sad, and that they could not move as they wished. In reaction, they utilized a variety of coping strategies, including coming to terms with their circumstances, praying, participating in leisure activities, abiding by the inner rules of the prison, engaging in rehabilitation activities, and enhancing their spiritual life. Over time, they came to important realizations: learning to accept their reality, using their time more purposefully, obeying the law, avoiding conflict, and showing respect to those around them. These realizations became instrumental in their ongoing reformation. The study underscored how deeply personal and multifaceted the rehabilitation process is within correctional environments. It called attention to the need for supportive, reform-focused settings that foster emotional strength, discipline, and moral growth. Ultimately, the findings offered meaningful insights into how incarceration can become a turning point for positive change—and how prison systems can better support that transformation. SDG Indicator: 16 (Justice, Peace, and Strong Institutions) Article visualizations
ARCHITECTURAL AUDIT OF HIGH-LOAD FINTECH SYSTEMS: ASSESSMENT METHODOLOGIES, COMMON VULNERABILITIES, AND REFACTORING RECOMMENDATIONS
Full text linkThis article examines the approach to architectural auditing of high-load FinTech systems, taking into account the specifics of their operation under increased load and compliance with regulatory standards. The main methods of architectural assessment are studied, including expert-based and metric-oriented approaches, as well as the application of hybrid strategies that combine quantitative analysis with simulation testing. A range of typical architectural vulnerabilities is explored, such as excessive component coupling, lack of isolation for critical services, insufficient scalability readiness, and inadequate protection against failures and attacks. Recommendations for architectural refactoring are provided, aimed at enhancing system resilience and security in the long term. JEL: G21, L86, C8
CLIMATE CHANGE PERFORMANCE AND ECONOMIC DEVELOPMENT: A COMPARATIVE ANALYSIS / İKLİM DEĞİŞKLİĞİ PERFORMANSI VE EKONOMİK KALKINMA: KARŞILAŞTIRMALI BİR ANALİZ
No full textThis study comprehensively examines the complex and contradictory relationship between economic development and environmental sustainability through the Human Development Index (HDI) and the Climate Change Performance Index (CCPI). The analysis reveals that countries with high levels of human development generally pursue a development model that is not environmentally sustainable, due to high carbon emissions and intensive natural resource consumption. In contrast, some economically less developed countries show more positive results in terms of environmental indicators; however, they also face fundamental structural challenges in terms of social and economic welfare. This situation emphasizes that the relationship between economic and social development and environmental sustainability is not linear and one-directional; on the contrary, it varies depending on structural and regional factors. In this differentiation, the nature of economic growth plays a critical role: while growth supported by renewable energy sources and sustainable production models positively affects environmental performance, growth models based on unsustainable resources such as fossil fuels seriously threaten environmental sustainability. In this context, attention is drawn to the inconsistency between current global climate targets and the policies being implemented, and the ongoing significant shortcomings in countries emission reduction and renewable energy transition policies are highlighted. It is especially emphasized that developed countries, with their high carbon footprints and excessive resource consumption, are pushing the planet's ecological boundaries. Therefore, it is stated that for sustainable development to be achieved, countries must not remain limited to policy discourse but must transform these into effective and concrete practices.JEL: Q01, Q48, Q58, O15, O44Bu çalışma, ekonomik kalkınma ile çevresel sürdürülebilirlik arasındaki karmaşık ve çelişkili ilişkiyi, İnsani Gelişme Endeksi (İGE) ve İklim Değişikliği Performans Endeksi (İDPE) üzerinden kapsamlı bir şekilde incelemektedir. Analiz sonuçları, yüksek insani gelişmişlik düzeyine sahip ülkelerin genellikle yüksek karbon salımı ve yoğun doğal kaynak tüketimi nedeniyle çevresel açıdan sürdürülebilir olmayan bir kalkınma modeli izlediklerini ortaya koymaktadır. Buna karşın, ekonomik açıdan daha az gelişmiş bazı ülkeler çevresel göstergeler bakımından daha olumlu sonuçlar sergilemekle birlikte, sosyal ve ekonomik refah açısından yapısal sorunlarla karşı karşıyadır. Bu durum, ekonomik ve sosyal kalkınma ile çevresel sürdürülebilirlik arasındaki ilişkinin doğrusal ve tek yönlü olmadığını, aksine yapısal ve bölgesel faktörlere bağlı olarak değiştiğini göstermektedir. Bu farklılaşmada ekonomik büyümenin niteliği belirleyici bir rol oynamaktadır: yenilenebilir enerji kaynakları ve sürdürülebilir üretim modelleriyle desteklenen büyüme çevresel performansı olumlu yönde etkilerken, fosil yakıtlar gibi sürdürülemez kaynaklara dayalı büyüme modelleri çevresel sürdürülebilirliği ciddi şekilde tehdit etmektedir. Bu bağlamda, mevcut küresel iklim hedefleri ile uygulanan politikalar arasındaki tutarsızlığa dikkat çekilmekte ve ülkelerin emisyon azaltımı ve yenilenebilir enerjiye geçiş politikalarındaki önemli eksiklikleri vurgulanmaktadır. Özellikle gelişmiş ülkelerin yüksek karbon ayak izi ve aşırı kaynak tüketimiyle gezegenin ekolojik sınırlarını zorladığı ifade edilmektedir. Dolayısıyla, sürdürülebilir kalkınmanın sağlanabilmesi için ülkelerin politika söylemleriyle sınırlı kalmayıp bu söylemleri etkili ve somut uygulamalara dönüştürmeleri gerektiği belirtilmektedir. Article visualizations
MODERATING EFFECT OF INSTITUTIONAL SIZE ON THE RELATIONSHIP BETWEEN EQUITY FINANCING AND LENDING PROPENSITY OF MICROFINANCE BANKS IN KENYA
Full text linkGlobally, bank lending remains a critical issue, sparking continuous debate in both policy and academic circles. The lending propensity of financial institutions, including microfinance institutions (MFIs), averages 133.8% of GDP globally, while Sub-Saharan Africa lags at 45.5%. In Kenya, lending as a percentage of GDP has declined from 35.22% in 2015 to 12.2% in 2023, despite policy interventions such as interest rate caps. Given that over 75% of GDP is driven by credit availability, this trend presents a significant economic concern. Existing studies have explored factors influencing lending, with mixed findings regarding equity financing and institutional size. However, most research is based on data from developed economies, while studies in emerging markets, including Kenya, focus primarily on commercial banks rather than microfinance banks (MFBs). Moreover, limited research on Kenyan MFBs examines lending propensity. Consequently, a knowledge gap exists on whether equity financing and institutional size affect the lending behavior of MFBs in Kenya. The primary objective of this study was to examine the influence of institutional size on the lending propensity of MFBs in Kenya. Specific objectives include assessing the impact of equity financing and institutional size on lending propensity, and evaluating whether institutional size moderates the relationship between equity financing and lending propensity. The study is grounded on the Bank Capital Channel Theory and Pecking Order Theory. A correlational research design was employed, using secondary data from 10 purposively sampled MFBs between 2015–2023, yielding 90 observations. Moderated Multiple Regression was used for analysis. Findings show equity financing negatively affects lending propensity (β = -0.421), institutional size positively influences it (β = 0.251), and size significantly moderates the relationship (β = 0.108). The study recommends strengthening capital buffers, pursuing mergers, and advocating regulatory reforms.JEL: G21, G32, L25, O16 Article visualizations
LAUNCHING A MANUFACTURING STARTUP: ECONOMIC AND MANAGERIAL ASPECTS OF CREATING A COMPETITIVE ENTERPRISE
Full text linkThis article examines the economic and managerial aspects of establishing a competitive manufacturing startup. The stages of business planning, financing and formation of the organizational structure of a new enterprise are analyzed. Special attention is paid to market entry strategies, including marketing positioning, selection of promotion channels and development of a sales system. Risk management mechanisms related to financial instability, operational efficiency, supply chains and competitive dynamics are being investigated. Various models of sustainable growth are being studied, taking into account technological innovations, production automation, strategic partnerships and market expansion. JEL: L26, M13, L60 Article visualizations
PERSONNALITE DE L’ENTREPRENEUR ET SON IMPACT SUR LA REUSSITE DES MICRO-ENTREPRISES DE KINSHASA EN RDC
Full text linkL’étude a expliqué la personnalité de l’entrepreneur et son impact sur la réussite des micro-entreprises (ME) de Kinshasa. Pour collecter les données, l’étude a recouru à l’échantillon occasionnel de 120 entrepreneurs des ME de Kinshasa avec une mortalité estimée à 47,1%. Le questionnaire et l’entretien sont des instruments qui ont permis la collecte des données. Les données collectées ont été analysées par l’analyse de contenu et l’analyse statistique. Les résultats ont montré que les entrepreneurs des ME de Kinshasa ont des personnalités constituées des caractéristiques sociodémographiques, des attitudes personnelles et des profits entrepreneuriaux différents qui contribuent significativement et positivement à la réussite de leurs petites et moyennes entreprises dans la mesure où ces entreprises ont connu l’augmentation de la taille de vente, de la part de vente dans le marché, de nombre des clients, de chiffre ou capital d’affaire, de la réputation, des bénéfices enregistrés par jour, par semaine et par mois ainsi que la bonne santé financière. Les entrepreneurs cibles affichent plus les personnalités investigatrices, réalistes, entreprenantes et conventionnelles. Les entrepreneurs font face à plusieurs défis. Il s’agit des défis liés à la qualité des produits ou services, au marketing, à la gestion financière, au pouvoir d’achat de la population, à la concurrence, à l’inflation du taux d’échange, à l’accès à l’énergie hydro-électrique, à l’insécurité, aux taxes et à la tracasserie de l’autorité communale et provinciale et au financement.The study explained the personality of the entrepreneur and its impact on the success of micro-enterprises (MEs) in Kinshasa. To collect the data, the study relied on a convenience sample of 120 entrepreneurs from MEs in Kinshasa, which has an estimated mortality rate of 47.1%. The questionnaire and the non-directive interview are instruments that facilitated the collection of data. The data collected was analysed through content analysis and statistical analysis. The results showed that the entrepreneurs of MEs in Kinshasa possess personalities characterized by distinct sociodemographic traits, personal attitudes, and entrepreneurial profits that significantly and positively contribute to the success of their MEs. This success is evidenced by increases in sales volume, market share, customer numbers, revenue or capital turnover, reputation, and daily, weekly, and monthly profits, as well as overall financial health. Target entrepreneurs are predominantly identified as having investigative, realistic, enterprising, and conventional personalities. The entrepreneurs of MEs face numerous challenges, including those related to the quality of products or services, marketing, financial management, the purchasing power of the population, competition, inflation rates, access to hydroelectric energy, insecurity, taxes, bureaucratic hassles from local and provincial authorities, and financing. Article visualizations
INTERACTIVE EFFECTS OF MIGRANT REMITTANCES AND GROSS FIXED CAPITAL FORMATION ON ECONOMIC GROWTH IN NIGERIA
Full text linkThe previous studies in the relationship between inflows of migrant remittances, gross fixed capital formation, and economic growth in the literature have increased the mixed empirical outcomes in the field of economics. However, very little attention has been given to the interactive effect of migrant remittances and gross fixed capital formation on economic growth, especially in the case of Nigeria. As such, this study mainly examined the long-run interactive effect of migrant remittances and gross fixed capital formation on the economic growth in Nigeria over the period of 1990 to 2023 in a multivariate framework. To avoid spurious results, the study tested the stationarity properties of the variables with the Autoregressive Dickey Fuller (ADF) and Phillips Perron (PP) methods that allow for more complex models in the regression equation. Next, the Autoregressive Distributed Lags Model (ARDL) bounds co-integration test was used to examine the extent of the long-run relationship among the variables used in the study. Also, the econometric technique of Fully Modified Ordinary Least Squares (FMOLS) was used to investigate the coefficients of the explanatory variables on economic growth. Findings show that both migrant remittances and gross fixed capital formation promote the economic growth of Nigeria. JEL: O40, O49, F30 Article visualizations
DIMENSIONALITY OF PERSONAL FINANCIAL MANAGEMENT OF TEACHING AND NON-TEACHING PERSONNEL IN A HIGHER EDUCATION INSTITUTION
Full text linkThis study addressed the issue of poor personal financial management practices among teaching and non-teaching personnel in higher education institutions. The main objective was to explore the underlying factors influencing their financial behaviors through data-driven analysis. Employing a quantitative research design, the study involved 333 teaching and 238 non-teaching personnel from a higher education institution. Simple random sampling was used for the survey, and data were analyzed using Exploratory Factor Analysis (EFA) to identify latent financial management dimensions. The results for teaching personnel revealed key factors such as budgeting discipline, savings behavior, and investment awareness. For non-teaching personnel, the analysis highlighted retirement planning, purchase discipline, and insurance awareness as dominant factors. Both groups demonstrated similarities in budgeting practices and saving habits, but differed in financial priorities, with teaching personnel focusing more on investment and non-teaching personnel on protection planning. These findings imply the need for differentiated financial education programs that consider role-specific financial concerns, aiming to enhance financial well-being across all employment categories in educational institutions. SDG #: 1 No Poverty; 4 Quality Education; 8 Decent Work and Economic Growth Article visualizations