International Journal of Professional Business Review
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University Extension Beyond the Educational Axis: Contributions and Challenges for the Empowerment Process of the Working Classes in Brazil
Get PDFObjective: The objective of this article is to identify the contributions and challenges of the University Extension to the process of empowerment of the popular classes in Brazil.
Theoretical Reference: The authors studied point to the possibility of the University Extension proposing dialogs and transformations between the university and various sectors of society (Soares, 2011). Maciel (2010) clarifies that the University Extension contributes to the approximation of the university with society, which contributes to the democratization of knowledge and development of the critical sense of the population. However, there are still challenges and difficulties regarding the implementation of the extensionist actions, both in relation to the implementation of the actions, as well as the continuity of the proposals developed.
Design/Methodology/Approach: We research and study the articles on University Extension, from its genesis to the present day. A survey of articles on education in the capitalist society model was also carried out. The research was carried out from academic sites and periodicals.
Results: Although there is a significant contribution of the University Extension to the process of empowerment of the popular classes in Brazil, there are still difficulties as to the continuous and effective execution in this process. Both as regards long-term actions, as well as the impact of the contradictions that exist in this model of society, which still persists inequalities, injustices and arbitrariness.
Research, Practical and Social Implications: We suggest researches and in-depth studies on the theme, that make possible strategies for the Extension dialog with the community and be effective in a continuous and democratic manner.
Originality/Value: The studies point to significant importance of the University Extension in terms of a dialogical relationship with society, as well as collaboration in the process of empowerment of the popular classes in Brazil
EFFECT OF TACTICAL PLANNING ON THE PERFORMANCE OF MOBILE SERVICE PROVIDERS IN NIGERIA
Get PDFPurpose: The research aimed to examine the impact of tactical planning on the performance of mobile service providers in Nigeria.
Theoretical Framework: The theoretical framework employed in this research is rooted in the Resource-Based View (RBV) Theory. RBV offers a comprehensive framework for understanding how operational planning influences the performance of mobile service providers by aligning internal resources with external market conditions and contributing to sustained competitive advantage.
Design/Methodology/Approach: Employing a survey research design, the study utilized a multistage sampling technique to gather primary data from a sample of 350 randomly chosen employees representing the workforce of the four major mobile network operators in Nigeria—MTN, Globacom, Airtel, and 9Mobile—comprising the study's target population.
Findings: The result of the regression analysis established a positive and statistically significant (p<0.05) relationship between tactical planning and business growth in Nigeria's mobile communication sector. Based on the findings of the study, it was concluded that tactical planning is a substantial contributor to business growth in the telecom sector in Nigeria.
Research, Practical & Social Implications: The study suggests that Nigerian mobile service providers should invest in refining their tactical planning processes, regularly assess their strategies, foster a culture of continuous improvement, engage in employee training, collaborate with industry peers, and stay updated with technological advancements. Companies should invest in comprehensive training programs and knowledge-sharing initiatives to build the strategic capabilities of their teams, ensuring a more effective implementation of tactical plans.
Originality/Value: The findings of this study are likely to have practical implications for mobile service providers, informing their tactical strategies and decision-making processes for improved performance and competitiveness in the Nigerian market
ALIMENTACIÓN SALUDABLE Y ALCALINIZACIÓN PARA LA PREVENCIÓN DEL CÁNCER DEL ESTÓMAGO. UNA REVISIÓN SISTEMÁTICA.
Get PDFObjective: The objective of the study was to identify the most effective healthy eating practices in the prevention of stomach cancer, through a systematic review.
Theoretical Framework: Relevant studies on global patterns of tax evasion, the impact of the informal economy, and resource limitations in tax administration are explored. The literature highlights the importance of effective strategies to broaden the tax base, international cooperation, and the adoption of emerging technologies.
Method: This study is a systematic review, in which information collection was carried out through an exhaustive search in two reliable databases: Science Direct and Scielo. From this search, 27 articles were selected. From the review, it was found that the predominant research in this area is quantitative and qualitative in approach
Results and Discussion: Promoting healthy habits should be a priority in public health strategies, and education on these topics can empower people to make informed decisions that benefit their long-term health.
Research Implications: Recommendations include that implementing these changes in diet and lifestyle can not only reduce the risk of cancer, but also contribute to a healthier and fuller life.
Originality/Value: Exploring relevant studies on stomach cancer prevention through healthy eating is based on evidence that certain behaviors and choices can have a significant impact on reducing risk.Objetivo: El objetivo del estudio fue identificar las prácticas más efectivas de la alimentación saludable en la prevención del cáncer de estómago, mediante una revisión sistemática.
Marco Teórico: Se exploran estudios relevantes sobre la prevención del cáncer de estómago a través de la alimentación saludable se basa en la evidencia de que ciertos comportamientos y elecciones pueden tener un impacto significativo en la reducción del riesgo.
Método: Este estudio es una revisión sistemática, en la cual la recolección de información se llevó a cabo a través de una búsqueda exhaustiva en dos bases de datos confiables: Science Direct y Scielo. De dicha búsqueda se seleccionaron 27 artículos. A partir de la revisión se encontró que las investigaciones predominantes en este ámbito son de enfoque cuantitativo y cualitativo.
Resultados y Discusión: La promoción de hábitos saludables debe ser una prioridad en las estrategias de salud pública, y la educación sobre estos temas puede empoderar a las personas para que tomen decisiones informadas que beneficien su salud a largo plazo.
Implicaciones de la Investigación: Las recomendaciones incluyen la implementación de estos cambios en la dieta y el estilo de vida puede reducir el riesgo de câncer y tambien contribuye a una vida más saludable y plena.
Originalidad/Valor: Este estudio aporta una perspectiva comprensiva sobre cómo la alimentación saludable y su repercusión en la prevención del câncer del estómagoObjetivo: O objetivo do estudo foi identificar as práticas de alimentacão saudável mais eficazes na prevenção do câncer de estômago, por meio de uma revisão sistemática.
Referencial Teórico: Estudos relevantes sobre padrões globais de evasão fiscal, o impacto da economia informal e as limitações de recursos na administração tributária são explorados. A literatura destaca a importância de estratégias eficazes para ampliar a base tributária, a cooperação internacional e a adoção de tecnologias emergentes.
Método: Este estudo trata-se de uma revisão sistemática, em que a coleta de informações foi realizada por meio de busca exaustiva em duas bases de dados confiáveis: Science Direct e Scielo. A partir desta busca foram selecionados 27 artigos. A partir da revisão constatou-se que as pesquisas predominantes nesta área são de abordagem quantitativa e qualitativa.
Resultados e Discussão: A promoção de hábitos saudáveis deve ser uma prioridade nas estratégias de saúde pública, e a educação sobre estes temas pode capacitar as pessoas a tomarem decisões informadas que beneficiem a sua saúde a longo prazo.
Implicações da Pesquisa: As recomendações incluem A implementação destas mudanças na dieta e no estilo de vida pode não só reduzir o risco de cancro, mas também contribuir para uma vida mais saudável e plena.
Originalidade/Valor: Explorar estudos relevantes sobre a prevenção do câncer de estômago através da alimentação saudável se baseia na evidência de que certos comportamentos e escolhas podem ter um impacto significativo na redução do risc
FACTORS INFLUENCING THE DETERMINATION OF AUDITORS' FEES IN ALGERIA (FROM THE PERSPECTIVE OF PROFESSIONALS) - AN EMPIRICAL STUDY USING DEMATEL ANALYSIS
Get PDFObjective: This study aims to identify the factors influencing the determination of auditors' fees in Algeria from the perspective of the practitioners, by understanding the relative importance of these factors.
Theoretical Framework: The theoretical aspect addressed the most important factors influencing the determination of auditors' fees in Algeria, which are: the duration of the audit process, the size of the audited institution, the reputation and fame of the audit office, the quality of the audit office, and the risks of the audit process.
Method: In order to determine the interrelationship between the influencing factors that contribute to the determination of auditors' fees in Algeria, the "DEMATEL" method was used, which relies on the opinions of experts (audit experts). Mathematical techniques represented in matrices were employed to identify the most influential factor among the following: the duration of the audit process, the size of the audited institution, the reputation and fame of the audit office, the quality of the audit office, and the risks of the audit process.
Results and Discussion: Through the cause-and-effect relationship, the study concluded that the "reputation and fame of the auditing office" is the most important perspective for evaluation with the highest impact value (5.942), while the "audit process risk factor" is the least important perspective with an estimated value of (4.392), in order to reach the appropriate input for determining the fees of auditors in Algeria.
Research Implications: The study results highlight the importance of the factors influencing the determination of auditors' fees in Algeria. As it is necessary to understand the degree of influence of each criterion in determining these fees, and consequently to identify the necessary solutions to reach a unified model for fees in Algeria based on the influencing factors, instead of subjecting the fees of auditors in Algeria to the method of specifications.
Originality/Value: This study contributes to the literature on the factors influencing the determination of auditors' fees in Algeria by providing empirical evidence from Career experts in Algeria and analyzing it using mathematical methods to identify the most significant influencing factors, enabling policymakers to formulate the necessary policies
FACTIBILIDAD TÉCNICA DE LA IMPLEMENTACIÓN DE LOS SUDS PARA MITIGACIÓN DE INUNDACIONES
Get PDFObjetivo: Explorar y analizar la factibilidad técnica de implementación de los Sistemas Urbanos de Drenaje Sostenible (SUDS) en la mitigación de inundaciones en zonas áridas y semiáridas, tomando como caso de estudio la ciudad de Mexicali, Baja California, México.
Metodología: La metodología de seis pasos incluyó la identificación del área de estudio, revisión de los SUDS más utilizados, selección de variables determinantes, criterios de factibilidad y diseño, análisis de mantenimiento requerido y evaluación final de factibilidad técnica.
Resultados y Discusión: La implementación de SUDS en Mexicali es viable, destacando técnicas como las celdas de biorretención y estanques de retención. No obstante, la falta de evidencia y sitios de demostración refuerza la necesidad de más estudios para optimizar su eficacia.
Implicaciones de la investigación: Los SUDS, como celdas de biorretención y estanques de detención, optimizan el manejo del agua. Aunque enfrentan barreras como los costos iniciales y la falta de evidencia cuantitativa, sus beneficios a largo plazo incluyen ahorro económico, desarrollo de políticas públicas más sostenibles, y una mejor gestión de residuos sólidos. La investigación subraya la necesidad de estudios adicionales para maximizar su eficacia.
Originalidad/Valor: la factibilidad técnica de los SUDS adaptados específicamente a las condiciones áridas de Mexicali, destacando la gestión del agua y residuos bajo estas particularidades. Su valor reside en ofrecer soluciones locales y prácticas, respaldadas por un análisis técnico detallado, que aporta un enfoque único para abordar las limitaciones climáticas y económicas de la región
THE IMPACT OF KNOWLEDGE MANAGEMENT PROCESSES IN MAKING INTELLIGENCE DECISIONS AT AL-MANASEER GROUP IN JORDAN
Get PDFObjective: The purpose of the study is to clarify the impact of knowledge management processes in all domains (Acquire knowledge. Store knowledge. Share knowledge & application knowledge) in making intelligence decisions within its domains (Artificial intelligence & Database management) “at Al-Manaseer group in Jordan.
Theoretical Framework: The study discussed the concepts of knowledge management processes as well as making intelligence decision with all the related domains.
Method: To achieve the aims of the study, a questionnaire was developed containing (30) items, to collect data from (180) emoployees presenting the sample (180) from both middle and higher management. Based on this, data was gathered and analyzed as well as testing hypotheses through SPSS program and other statistical measures such as means and simple regression.
Results and Discussion: The results obtained revealed that [Knowledge management process and making intelligence decisions had high relative importance in all their domains. There is significant a statistical impact of knowledge management processes on making intelligence decision at the Manaseer Group.
Research Implications: The results may lead to pay attention to the need of intelligence decision making, since they are important in an era characterized by massive data; and the need to make intelligent decisions by using artificial intelligence and the ability to manage databases.
Originality/Value: This study contributes to the literature by bridging the gap in local studies regarding knowledge monument decision and its effect on making intelligence decisions in the Jordanian business sector
THE EMOTIONAL AND SOCIAL IMPACTS OF UNIFORMS ON COLLEGE STUDENTS: EVIDENCE FROM SAUDI ARABIA
Get PDFPurpose: The study's purpose is to assess how wearing uniforms affects college students psychologically and socially, with an emphasis on comfort, productivity, self-worth, and social relationships. It specifically looks at Saudi male college students' inclination for traditional clothing over uniforms and considers the policy and practice consequences.
Methodology: Purposive sampling was used to gather survey data from 249 Saudi male college students as part of the study's quantitative methodology. Respondents answered questions about uniform comfort, price, usefulness, and social integration. Three hypotheses about uniforms' psychological, social, and academic implications were tested through data analysis using SPSS.
Findings: The results show that uniforms significantly negatively impact students' academic achievement (H3), social perception (H2), and emotional wellness (H1). Uniforms were seen as constrictive and unpleasant, which negatively affected self-esteem and output. Where traditional clothing were favored because of their utility and cultural value. The findings highlight the necessity of ergonomic and culturally aware uniform designs to balance student welfare and institutional goals.
Practical & SocialImplications: The study gives educational leaders practical advice on updating uniform regulations while including cultural considerations and adaptability to students' preferences. Future studies should investigate the long-term psychological effects of uniforms across genders and cultures, building on various samples.
Value and Originality: This study fills a knowledge gap by investigating the cultural and psychological impacts of uniforms on Saudi Arabian college students. It advances knowledge of how uniforms affect students' social and academic experiences and aids in creating culturally inclusive policies
RESPONSABILIDADE SÓCIOAMBIENTAL NO DESCARTE DE ÓLEO LUBRIFICANTE
Get PDFObjetivo: O objetivo geral dessa pesquisa é avaliar a gestão de resíduos de óleo lubrificante em oficinas mecânicas, considerando a conformidade com a legislação ambiental.
Estrutura Teórica: O artigo se baseia na contabilidade ambiental, discutindo a responsabilidade social ambiental, junto com os princípios ambientais.
Método: O método de pesquisa foi através de revisão bibliográfica, como também análise qualitativa.
Resultados e Discussão: Os resultados demonstram que existem deficiências na gestão dos resíduos sólidos, contudo, se descartado de maneira correta acarreta em melhorias econômicas e reduz os impactos negativos ao meio ambiente.
Implicações para a Pesquisa: O estudo evidenciou a importância do descarte correto de resíduos gerados na atividade de oficinas mecânicas, pois se descartados de forma inadequada podem comprometer tanto o meio ambiente, quanto a qualidade de vida da população. A responsabilidade socioambiental é o compromisso das organizações com a sociedade e o meio ambiente, que se concretiza por meio de uma atuação sustentável e social e está relacionada ao conceito de sustentabilidade nos negócios. A sustentabilidade tornou-se um dos pré-requisitos para o desenvolvimento eficaz dos mais diversos setores, inclusive no ramo de oficinas mecânicas.
Originalidade/Valor: Este estudo é original, o que contribui para o desenvolvimento da literatura no campo da contabilidade ambiental. O valor desta pesquisa está no fato de que ela contribuirá para a melhoria da consciência voltada as questões ambientais
TAX REFORM IN INDONESIA: THE TRANSFORMATION FROM DIRECTORATE GENERAL OF TAXES TO THE STATE REVENUE AGENCY
Get PDFObjective: This article is a critical review of tax reform in Indonesia which began in the early 1980s with various fundamental changes such as the formation of new laws, the start of the self-assessment tax collection system, organizational structure reform, modernization of the taxpayer service system. However, in reality, Indonesia's tax ratio, especially in the last 10 years, is still quite low compared to neighboring countries in ASEAN.
Theoretical Framework: Positive theoretical relationship between tax revenue, tax ratio, tax reform and agenda setting of the establishment of the State Revenue Agency which is directly responsible to the president. The agenda setting of this tax issue is to describe the issues that are considered necessary to be implemented.
Method: The research methodology used is a qualitative descriptive method. In conducting this study, researchers used primary data and secondary data. Primary data by interviewing several executive officials at the Directorate General of Taxes. While secondary data was obtained from the Annual Report, Performance Report and Financial Report of the Directorate General of Taxes during 2016 - 2023, scientific articles, books, information from the mass media or organizations (OECD, IMF, Asian Development Bank), and other relevant sources of information.
Results and Discussion: This research finds out that the trend of the tax ratio after several decades of tax reform in Indonesia has fluctuated and tends to far away from Indonesia's ideal tax ratio of 15%. Therefore, it is important for the government to critically focus on the formation of a state revenue agency that is directly responsible to the president after several decades of the state revenue agency being responsible to the Ministry of Finance.
Research Implications: It is recommended to implement a State Revenue Agency that is directly responsible to the president with a good governance concept to increase the tax ratio in Indonesia.
Originality/Value: The change of government of the elected President in October 2024 is the right momentum to realize the formation of a state revenue agency that is directly responsible to the President which aims to increase state revenue, which will have an impact on increasing Indonesia's tax ratio, this will have social and economic benefits. And can be a new milestone for Indonesia in order to increase the ability to mobilize state revenue sources and increase the state's ability to realize Indonesia's development in the future
LIMA TOURS, TURISMO Y CRISIS SOCIOPOLÍTICA: LA GESTIÓN DE UN TOUR OPERADOR EN CONTEXTOS CAMBIANTES (PERÚ, 1980-2011)
Get PDFObjetivo: El trabajo pretende describir y analizar, para fines del siglo pasado e inicios del actual, los problemas internos y externos que tuvo que enfrentar un operador de viajes en el Perú: Lima Tours, que ha sido y es relevante en el mercado local.
Método: La metodología adoptada para esta investigación es de tipo cualitativo, bajo un enfoque histórico. Está basada en entrevistas a los implicados, y la revisión de diversas fuentes primarias (periódicos, revistas e informes de la época) y secundarias (como libros y artículos), las que analizadas historicamente han permitido la redacción del texto en función a los objetivos planteados.
Resultados y Discusión: Se estudia, en una época de desarrollo del turismo y de los grandes mayoristas de viajes en el mundo, la importancia de la crisis económica y la violencia política peruana de fines del siglo pasado, así como los problemas de conducción de la empresa por parte de la familia propietaria. Plantea las diversas estrategias desarrolladas para sortear las dificultades, y examina las principales claves que permitieron evitar su quiebra y conseguir su consolidación.
Originalidad/Valor: La investigación puede contribuir a delinear ciertas características de gestión desarrolladas por las empresas peruanas de turismo, en el contexto de una crisis social, violencia política, transformaciones de mercado y recambio generacional.Objetivo: El trabajo pretende describir y analizar, para fines del siglo pasado e inicios del actual, los problemas internos y externos que tuvo que enfrentar un operador de viajes en el Perú: Lima Tours, que ha sido y es relevante en el mercado local.
Método: La metodología adoptada para esta investigación es de tipo cualitativo, bajo un enfoque histórico. Está basada en entrevistas a los implicados, y la revisión de diversas fuentes primarias (periódicos, revistas e informes de la época) y secundarias (como libros y artículos), las que analizadas historicamente han permitido la redacción del texto en función a los objetivos planteados.
Resultados y Discusión: Se estudia, en una época de desarrollo del turismo y de los grandes mayoristas de viajes en el mundo, la importancia de la crisis económica y la violencia política peruana de fines del siglo pasado, así como los problemas de conducción de la empresa por parte de la familia propietaria. Plantea las diversas estrategias desarrolladas para sortear las dificultades, y examina las principales claves que permitieron evitar su quiebra y conseguir su consolidación.
Originalidad/Valor: La investigación puede contribuir a delinear ciertas características de gestión desarrolladas por las empresas peruanas de turismo, en el contexto de una crisis social, violencia política, transformaciones de mercado y recambio generacional