Management (Montevideo) (Journal)
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Enhancing Risk Prediction Framework for Corporate Financial Management Using Optimized Neural Network Strategies
Get PDFRisk prediction is crucial in corporate financial management, influencing strategic decision-making, investment optimization, and proactive mitigation. Traditional models struggle to handle modern financial data\u27s complexity, nonlinearity, and temporal volatility. To address these limitations, this research proposes an advanced, intelligent risk prediction framework based on a Siberian Tiger Optimization-driven Temporal Convolutional Neural Network (STO-TCN). The framework is specifically designed to improve predictive accuracy, adaptability, and robustness in fluctuating financial environments. Research utilizes a comprehensive dataset comprising publicly available corporate financial statements, stock exchange disclosures, and macroeconomic indicators across diverse industry sectors. To enhance data integrity and model performance, two preprocessing techniques were applied: z-score standardization to ensure uniform data scaling and outlier detection to minimize the distortion caused by anomalous data entries. The TCN component effectively captures sequential patterns in financial time-series data, while the STO algorithm optimizes model hyperparameters and network weights, accelerating convergence and reducing overfitting. Experimental results demonstrate that the STO-TCN framework significantly outperforms traditional models with an accuracy of 0.9844, particularly in highly dynamic market scenarios using Python. This predictive framework offers a scalable and adaptive solution for corporate financial risk assessment, with practical applications in investment planning, regulatory compliance, financial governance, and enterprise sustainability. Further investigation incorporates real-time data streams and evaluates performance in small and medium-sized enterprises (SMEs) to broaden its applicability
Financial Risk Prediction for Agricultural Enterprises Using Intelligent Modeling and Dynamic State Analysis
Get PDFAgricultural enterprises have financial uncertainties due to market volatility, climate disruptions, and changes in policies; therefore, farming operations must use timely and accurate forecasts, as they are particularly vulnerable to external economic shocks and environmental variability. Standard forecasting methods usually cannot capture nonlinear dependencies and dynamic shifts in risk profiles; therefore, there is a need to consider intelligent, adaptive systems. Research proposes a novel financial risk prediction model using the Sooty Tern Optimization Algorithm Attention-Based Long Short-Term Memory (STOA-Att-LSTM). Financial risk data were collected, which included agricultural enterprise financial records, national weather databases, and commodity market indices. To ensure data integrity and modelling efficiency, two essential pre-processing techniques were employed. Handling missing values was performed using linear interpolation to reconstruct incomplete sequences, particularly in time-series financial and climatic data, to standardize variables, facilitating efficient model training and convergence. The STOA algorithm was used to optimize the hyper-parameters of the Att-LSTM model, enhancing its generalization and predictive accuracy. The attention mechanism enabled the model to dynamically focus on critical time-dependent features influencing financial risk. Dynamic state analysis further strengthened the framework by capturing temporal shifts in enterprise conditions. Model evaluation using Python-based implementation of error metrics and classification accuracy (0.9899) showed better results compared to traditional and baseline deep learning (DL) models. The proposed framework offers a robust, adaptive tool for proactive financial risk assessment in agricultural enterprises, supporting sustainable decision-making in uncertain environments
Legal Governance of Digital Currencies in Malaysia
Get PDFAmid the global surge of digital currencies, Malaysia, as a key Asian economy, is actively exploring legal regulatory frameworks for their governance. This article reviews the global development of digital currencies such as Bitcoin and Digital RMB, and analyzes Malaysia’s current regulatory landscape, including the "Digital Assets Guideline", the Anti-Money Laundering Act, and capital market regulations. Despite Malaysia’s open stance, existing regulations face challenges such as definitional gaps, limited public trust, insufficient technological infrastructure, payment system incompatibility, and financial crime risks. By comparing regulatory approaches in the United States, China, and Singapore, the study identifies differences and shared challenges. It further proposes policy recommendations for Malaysia, including introducing the "Digital Ringgit", enhancing public awareness, fostering financial innovation, improving regulatory frameworks, and engaging in international standard-setting. Ultimately, Malaysia must balance innovation and regulation to promote healthy digital currency development and financial modernization
Firm structural traits and stock performance of agricultural sectors quoted in the Nigerian Exchange Group
Get PDFThe study investigated firm structural traits and stock performance of agricultural sectors quoted in the Nigerian Exchange Group. The firm structural traits in this study are return on assets, firm size, firm leverage, business risk, asset structure and firm age and market capitalization. The quantitative research utilized in the study aims to employ the pairwise comparison technique so as to analyze how firm structural characteristics influence stock performance. Pairwise comparison is the technique of contrasting the performance output of one individual firm against the output of the rest of the firms in the sample. In realising this, the study will aim at utilising a longitudinal and ex post facto research design. The study is done on NGX firms as of 31st December 2023. The NGX has 5 agricultural quoted firms. The sampling method that was used in this research study was purposive sampling. In order to carry out this study the 5 firms, where the available and accessible annual reports are available, covering the period of the study, 2020-2023, were utilized hence 2020-2021 was considered the COVID year and the other period, 2022-2023, was considered the post-COVID year. The finding reveals that ROA had an almost significant negative relationship with the stock performance during COVID-19 and an insignificant relationship with the stock performance post COVID, indicating that profitability did not play a significant role in the recovery period. The study concluded that the agriculture sector displays a strong predictability of SP during and after COVID-19. It was recommended in the study, firms ought to engage in growth strategies to enjoy economies of scale
Design of an attitude scale to measure transformational marketing
Get PDFThis research poses the challenge of generating a proposal for the measurement of transformational marketing through the validity of content and calculation of the reliability of an attitude scale. To achieve the proposed objectives, a content validation was carried out, the reliability calculation (Cronbach\u27s alpha) of the scale proposal, the reliability calculation (Cronbach\u27s alpha) of the responses of the members of academic associations in Latin America, and the findings related to the attitudes of the interviewed subjects were carried out. A sample of 1112 members of academic associations was obtained, with a margin of error of 2.77% and a confidence level of 95%. Once the reliability test is run, it can be seen that Cronbach\u27s alpha value is 0.96
Communications Efficiency Within Digital Landscape of Organizational Behaviour: Culture, Practice, and Tools
Get PDFIntroduction: The relevance of the study lies in the need to rethink the impact of digital technologies on the culture of organizational communication, as changes in communication practices and ethical norms affect the effectiveness of internal interaction in organizationsObjective: The purpose of the article is to identify and evaluate the specific effects of digital communications on the culture of organizational communication, taking into account the transformations of social norms and ethical principles in the digital age.Methods: The study used qualitative and quantitative methods. For theoretical substantiation, there was used a synthesis of literature sources, systematization and generalization methods to analyze the impact of digital solutions on organizational culture. The quantitative research included an online survey of 104 employees, with data analysis using indices of trust, satisfaction, and ethical comfort, as well as correlation analysis to test hypotheses about the impact of digital tools on the quality of communication.Results: The quantitative analysis revealed a high level of digital engagement (4.51), communication satisfaction (4.46), ethical comfort (3.95), and an average level of trust (3.28), indicating an uneven impact of digital tools on various aspects of the communication environment. The correlation analysis revealed statistically significant positive correlations between digital activity and satisfaction (r = 0.571, p < 0.001) and communication effectiveness (r = 0.514, p < 0.001), while trust and ethical comfort showed weaker and more variable relationships, in particular with openness (r = 0.200, p < 0.05) and sense of security (r = 0.242, p < 0.05). Therefore, the results confirm the positive impact of digital activity on communication satisfaction, while pointing to the need for more detailed research on the relationship between digital tools and trust and ethical comfort.Conclusions: Digitalization is significantly transforming the culture of organizational communication, forming new ethical guidelines, models of interaction and management, which are based on flexibility, mobility and technological integration, setting strategic vectors for the development of modern organizations. Therefore, based on a quantitative analysis, there can be proposed the integration of digital communication tools that contribute to strengthening ethical interaction, increasing the transparency of intra-organizational dialogue, and forming an adaptive communication culture focused on the values of the digital age
Strategic Assessment of ESG and CSR Attitudes on Human Resource Performance
Get PDFIntroduction: Corporate Social Responsibility (CSR) and sustainability have significantly reshaped the fields of finance and accounting, steering the movement toward sustainable finance embraced by institutional investors and individual stakeholders who prioritize strong environmental, social, and governance (ESG) practices. Objective: The objective of this study is to explore the connection between ESG performance and financial outcomes, specifically examining how a firm\u27s CSR orientation influences this relationship. Companies are increasingly facing expectations from stakeholders to act responsibly towards society and the environment, making ESG performance substantially important.Method: The study utilized a Kaggle dataset, analyzing ESG and financial metrics from 1,000 global firms across nine industries and seven regions, covering the period from 2015 to 2025. It employed advanced statistical methods, including regression frameworks and a novel multi-level analytical approach, to identify patterns and account for industry-specific dynamics.Result: The research found a generally positive association between ESG scores and CSR performance, though this relationship exhibits considerable variability depending on specific ESG components and industry contexts.Conclusion: This study reinforces the increasing importance of ESG practices in influencing CSR performance and meeting stakeholder expectations. It provides valuable insights for practitioners and researchers by highlighting the central role of the environmental dimension of ESG, the varying impacts across industries, and the influence of methodological choices on observed relationships
Ethics in Public Practice
Get PDFIntroduction: Ethics in public administration has been considered a fundamental pillar for transparency and accountability in governmental decision-making. In this sense, the study addressed ethics in the city council of Pátzcuaro, Michoacán, during the period 2021-2024, with the purpose of analyzing its influence on political decision-making. It was hypothesized that the degradation of ethics in the public servants of Patzcuaro was the result of various factors, such as social pressure, personal ambition and the influence of power. For this purpose, a bibliographic review on ethics in public administration was carried out and the regulations in force in Mexico were analyzed.Development: The research explored the origin and evolution of ethics in public service, highlighting its importance in the configuration of administrative principles. The values established by international organizations such as the OECD and the national codes of ethics governing the behavior of public servants in Mexico were identified. Likewise, an analysis of the municipality of Patzcuaro, its institutional values and its focus on improving the quality of life of citizens was presented. Through the study of these elements, the impact of ethics in municipal management and its application in practice was evaluated.Conclusions: The analysis evidenced that ethics is essential for the proper functioning of institutions and citizen trust in government. Although there are regulations and principles established to regulate the conduct of public servants, their effective application has been a constant challenge. Transparency, accountability and honesty were identified as fundamental values to avoid corruption and ensure that public administration works in the collective interest
The Impact of Leadership Effectiveness on Employee Commitment and Engagement Within Corporate Workplaces
Get PDFIntroduction: Effective Leadership is the foundation of corporate success, influencing attitudes among employees, performance, and engagement. However, many corporate workplaces struggle with disengaged employees and low commitment levels due to ineffective leadership practices. The research investigates the impact of managerial approaches on commitment and involvement of employee in business settings, concentrating on transformative, transactional, and servant leadership, and their impact on affective commitment and behavioral engagement.Methodology: Data were acquired by using structured surveys from 400 individuals across business organizations in the information technology (IT), financial, and manufacturing sectors. The Hypothesis (H1-H8) was developed, and implemented in IBM SPSS statistic version 26. Data analysis included Pearson correlation, descriptive data, Structural Equation Modelling (SEM) and multiple regression analysis to explore both direct and indirect relationships among variables. Results: The findings showed transactional leadership (TL) had the most impact on employee commitment (EC) with a path coefficient (0.40) and employee engagement (EE) 0.43. The Servant leadership (SL) and transactional leadership (TSL) with moderate impact with path coefficients in SL (0.22, and 0.19) for EC and EE, in TSL (0.16) for EC, and (0.13) for EE. Conclusion: The research by SEM reveals that leadership Effectiveness is an important aspect in influencing how employees act, underlining the need to engage in leadership development efforts that enhance compassion, interaction, empowerment, and ethical behavior to increase motivation, commitment, and engagement
Corrupt officials, invisible accomplices of pimping and trafficking networks
Get PDFThis research analyzes the existence of corrupt officials, invisible accomplices in pimping, and human trafficking networks in recent years. To this end, a qualitative methodology with a phenomenological design and a descriptive approach was used. The population consisted of prosecutors\u27 office officials and conveniently selected lawyers with law degrees as participants. Data collection was conducted through interviews using a semi-structured guide. The results reveal that corrupt officials, accomplices in pimping, and human trafficking have a neutral impact due to the lack of logical and human resources, the limited investment by the state in technology, resulting in the inability to obtain direct virtual evidence, the implementation of internal control mechanisms, and the strengthening of public ethics, which affects the physical and psychological personality of the victims. There are difficulties in obtaining direct evidence because this crime operates clandestinely and emotionally manipulates its victims, who are mostly minors, and who do not file complaints out of fear or economic or financial dependence. Municipal officials issue licenses to establishments that operate undercover, and to prevent this, internal control and auditing must be structural and sustained across all related entities. Within a rigorous regulatory framework, it is essential that cases of trafficking be better coordinated between criminal laws and policies