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AUDIT COMMITTEE AND BOARD OF DIRECTORS: A SYNERGY FOR EFFECTIVE CORPORATE GOVERNANCE
Get PDFPurpose: The aim of this study is to examine the collaborative dynamic between the Audit Committee and the Board of Directors, focusing on its role in promoting effective corporate governance, enhancing transparency, accountability, and corporate performance.
Theoretical Framework: The study is grounded in the principles of corporate governance, which emphasize the importance of clear roles, responsibilities, and communication between governance bodies. It draws from theories related to organizational synergy, transparency, and risk management.
Design/Methodology/Approach: This research employs a qualitative approach, analyzing case studies, recent events, and examples of governance practices. The study evaluates the interactions between the Audit Committee and the Board, focusing on legal, financial, ethical, and social dimensions. The methodology includes data collection from diverse sources, such as corporate reports and interviews with governance experts.
Findings: The results suggest that effective collaboration between the Audit Committee and the Board of Directors leads to improved governance outcomes, such as enhanced decision-making, stronger internal controls, and better risk management. However, challenges related to divergent perspectives and interests between the two bodies can hinder optimal synergy.
Research, Practical & Social Implications: The study underscores the importance of fostering better communication and coordination between the Audit Committee and the Board to overcome challenges and improve governance effectiveness. It provides actionable recommendations for companies to enhance governance practices, ensuring long-term sustainability and better stakeholder engagement.
Originality/Value: The value of this study lies in its contribution to understanding the intricate relationship between the Audit Committee and the Board of Directors in shaping corporate governance. It offers insights into best practices for fostering synergy between these governance bodies, ultimately enhancing corporate performance and sustainability
INVESTMENT IN MANUFACTURING INDUSTRIES AND THEIR IMPACT ON THE FOOD SECTOR IN JORDAN
Get PDFPurpose: This research aims to demonstrate the impact of manufacturing growth, exports, and the GDP deflator on the food industry. Furthermore, it examines the influence of manufacturing growth on the food industry from 1983 to 2021.
Theoretical Framework: It should be highlighted that the global financial crisis, notably in the industrial sector, including the food sector, has had a negative impact on economic performance in 2021 (Central Bank, 2022). Jordan is still suffering from the economic consequences of events in neighboring nations.
Design/Methodology/Approach: The methods utilized in this study include descriptive methods and statistical analysis, which allow for the examination of the parameters impacting the research issue and the description and measurement of the relationship between them.
Findings: It is proven that the processing sector's production volume positively impacts the food industry by testing the hypotheses based on the research results. The GDP deflator has a positive impact on the food industry as well.
Research, Practical & Social Implications: It is advised that the food sector be given serious consideration as it has a significant impact on the country's economy and that several studies and research relating the GDP deflator to various other economic sectors be presented in order to identify and contrast the most significant economic sectors.
Originality/Value: The findings demonstrated that the expansion of exports in all economic sectors has a detrimental effect on the expansion of the food industry. The study also demonstrated that the impact of the GDP deflator on the food industry is favorable. It is advised that serious attention be paid to the food sector because it significantly impacts the country's economy. Research and studies that link the GDP deflator to various other economic sectors should be presented to identify and contrast the most significant economic sectors
OPTIMIZING PROJECT TIMELINES: THE IMPACT OF E-PROCUREMENT IN ACCELERATING PUBLIC SECTOR PROJECTS IN NIGERIA
Get PDFPurpose: E-procurement is recognized globally as a tool for enhancing efficiency and transparency, with major intergovernmental bodies advocating its adoption. This study investigates the impact of electronic procurement (e-procurement) on project completion times in the Nigerian public sector. The research focuses on e-tendering, e-invoicing, and e-sourcing, hypothesizing their effects on project completion times.
Theoretical Framework: The study employs a conceptual framework highlighting the interplay between e-procurement practices and government policies. Theoretical frameworks, including Innovation Diffusion Theory and Technology Acceptance Theory guided the study.
Design/Methodology/Approach: The study adopted a descriptive survey research design to collect primary data from 361 procurement staff from four agencies in Abuja using a structured questionnaire. Data collected were analysed using descriptive statistics and multiple regression analysis.
Findings: The results indicate a positive relationship between e-procurement practices and project completion times, with e-invoicing having the most significant impact. However, the introduction of government e-procurement policies as a variable diminishes the individual effects of e-tendering, e-invoicing, and e-sourcing.
Research, Practical & Social Implications: The study established a positive relationship between electronic procurement practices and project completion times, with higher implementation levels resulting in shorter project durations. However, organizations should evaluate their impact, balance oversight and efficiency.
Originality/Value: By focusing specifically on the Nigerian public sector, testing clearly defined e-procurement elements, collecting robust primary data, and generating new context-specific evidence, this study makes an original, timely and valuable contribution to knowledge on the impact of e-procurement adoption
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
Kaizen: Improving Productivity and Reducing Waste in a Manufacturing Company: a Practical Case Study
Get PDFPurpose: The goal of the research article is to reduce waste in the bandage winding machine. This is achieved through the application of the Kaizen methodology, which is based on continuous improvement and the participation of all employees by presenting a case study in a manufacturing company.
Theoretical Framework: The article presents a solid theoretical framework, including a review of the literature on Kaizen methodology and waste in production. The author cites well-known authors in these areas, such as J.A. García and J.L. Marín-García, who have researched the application of the Kaizen methodology in manufacturing companies.
Design/Methodology/Approach: The article uses a quantitative and descriptive approach. The author collects data by diagnosing the current situation, implementing strategies, applying the Kaizen methodology, and developing a preventive maintenance plan.
Findings: The results of the article are positive. The author manages to reduce the waste in the bandage winding machine by 1%. This is because the changes made in the speed of operation, the implementation of strategies, the application of the Kaizen methodology and the establishment of a preventive maintenance plan have all contributed to reducing machine downtime and defects in the bandages.
Research, Practical & Social Implications: The author demonstrates that the research is original and creative. The article presents a novel approach to reducing waste in production, which combines the Kaizen methodology with preventive maintenance. The results of the article have significant practical and social implications. Reducing waste in production can help improve efficiency, reduce costs, and increase product quality. In addition, the Kaizen methodology can be applied to other productive contexts, which could generate similar benefits.
Originality/Value: The item is original and valuable. The author presents a novel approach to reducing waste in production, which combines the Kaizen methodology with preventive maintenance. The results of the article are positive and have significant practical and social implications. Value in proposing concrete actions to address identified problems and improve the production process
The Accounting Reflection of the Investment’s Tax Benefits
Get PDFPurpose: The central objective is therefore to explain the tax benefits for investment and their reflection in the rendering of accounts, by understanding the broad concept of tax benefits, understanding the diversity that exists, with a particular focus on effectively demonstrating their applicability.
Theoretical Framework: In view of the Portuguese economic context, the government has systematically created new programs and adopted tax measures aimed at granting tax benefits to promote the growth and economic development of companies. According to Teixeira (2008), the legislator establishes tax benefits with the aim of protecting the environment, encouraging savings, fostering employment and vocational training, preserving culture and cultural heritage, making incentives in tax systems crucial. In Portugal there are various types of tax benefits, such as income tax, tax deductions, investment tax and others. There are around 600 tax benefits that you can take advantage of if you consider all the conditions for their use.
Design/Methodology/Approach: In this research, the tax benefit being analyzed will be investment, due to its importance in the business world and the complexity associated with it, making it an important instrument in terms of promoting competitiveness, supporting investment and, consequently, the economy of countries.
Findings: It was possible to conclude that, except for the BFCIP, all the benefits are processed via IRC tax’s deduction and can’t be combined with other benefits of the same nature, except for RFAI and DLRR, which can be combined with each other if the limits aren’t exceeded.
Research, Practical & Social Implications: This information can be used by any interested entitie to improve current conditions, optimize and enhance the usage of tax benefits for investment.
Originality/Value: Tax benefits are a hot topic in the business world and beyond, given that they are a special tax regime that allows companies to have a tax advantage or relief compared to the normal one, helping them to have a lower financial impact by bearing less tax
THE DOMINANT FACTOR OF THE GENDER MANAGEMENT IN THE QUR'AN PERSPECTIVE AT THE INTELLECTUAL AND PROFESSIONALISM MATURITY CAMPUS
Get PDFPurpose: Many people are confused and do not know about setting human roles, especially: what about gender status? Exploring Gender Leadership from a Quranic Perspective on Intellectual and Professional Maturity / Ulu Al-Albab University Campus. The purpose of this article is to describe gender terms and the management of equality in the Qur'an.
Theoretical Framework: The management of gender equality in the Qur'an or the perspective of efforts in the Ulu Al-Albab campus is interpreted and applied and implemented in all forms of that professionalism, which is reflected in the creation of intellectual professional and intellectual scholars as professional scholars. boys and girls alike. In all matters and fields, a life of depth of spirituality, breadth of knowledge, magnanimity, morality and maturity is presented with professionalism and coherence, enthusiastically enjoying and implementing the development of results.
Design/Methodology/Approach: The research method used a quantitative approachor naturalist in field education, and bibliography study type.
Findings: Research results indicate that the Qur'an signals with the terms "men" and "women", which are properly masculine and feminine, with additional knowledge not based on gender, with the terms "oldest" and "newest" when necessary, which is closely related to the type of gender or not (role), which prioritizes professionalism.
Research, Practical & Social Implications: Gender management from the perspective of the Qur'an, interpreted and implemented in the Ulu Al-Albab campus and applied in all forms of professionalism reflected in the creation of intellectual professional and intellectual scholars as professional scholars equally among boys and girls. All things and aspects of life bring deeper spirituality, broad knowledge, high morals and maturity, professionalism and enthusiastic togetherness to develop and make results.
Originality/Value: This study is unique because it focuses on UIN Maulana Malik Ibrahim Malang, the only Islamic university in Indonesia based on the general concept of Ulu al-Albab (intellectual and professional maturity)
FOSTERING LOYALTY AMONG YOUNG CONSUMERS: STRATEGIC APPROACHES FOR BANK SUSTAINABILITY
Get PDFObjective: This study examines the influence of service quality, satisfaction, bank image, and trust on bank loyalty among youngsters in Malaysia, represented by university students.
Theoretical Framework: This study integrates cognitive and behavioral approaches from the Learning Theory to model customer loyalty. Cognitive processes involve assessing service quality for future decisions, while behavioral aspects focus on observable actions. Both perspectives are essential for understanding and predicting consumer behaviors in the context of loyalty.
Method: Using a sample of 290 university students, data was collected through a self-administered survey and analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM).
Results and Discussion: The results reveal that only bank image and trust significantly affect loyalty, while satisfaction, bank image, and trust are influenced by service quality but not on students’ loyalty. Interestingly, bank image also influences satisfaction. These findings suggest that banks should prioritize building a positive image and trust among customers to enhance loyalty, rather than solely focusing on service quality and satisfaction.
Research Implications: The study offers practical implications for Malaysian banks, highlighting the importance of loyalty for long-term sustainability and targeting undergraduate students as future assets. It contributes to the literature by exploring these relationships specifically among undergraduate students in Malaysia, offering insights for banks to consolidate their market share and tailor products and services for young consumers
Originality/Value: This pioneering study examines how service quality, satisfaction, image, trust, and loyalty interrelate among Malaysian undergraduate students, offering insights for banks targeting young consumer
NÍVEL DE FALHAS NOS SERVIÇOS EM HOTÉIS QUATRO ESTRELAS DA CIDADE DE CAMPOS DE JORDÃO/SP
Get PDFPurpouse: This research aims to investigate, using the Servqual model, the level of gaps in services offered by four-star hotels in a winter season city, characteristic of Switzerland, called Campos do Jordão/SP, Brazil.
Teorical Framework: Quality of service is crucial to the success of any service organization. As customers participate in the delivery and consumption of services, they closely interact with various aspects of organizations, critically evaluating the services they provide. Customers assess the quality of a service they receive by comparing it with the service they desire. Thus, quality of service plays a critical role in adding value to the overall service experience.
Metodology: This research uses qualitative and quantitative data. The data collection instrument was a Servqual questionnaire published by Parasuraman et al. (1988), which was applied to eight hotels (owners, managers, and customers). In this way, we verify significant dysfunctions and service results about the competitive factors that customers value.
Findings: This research sought to investigate the level of gaps in the services offered by hotels in the city of Campos do Jordão, the size of gaps related to competitive, strategic, and operational dysfunctions in the businesses surveyed, and to test a set of hypotheses. All of the hypotheses were confirmed. The research did not observe significant dysfunctions pointing to strong adherence among the agents, so much so that the medians of all the gaps were null. From the results, it can be concluded that the competitive gap is influenced equally by the operational and strategic gaps.
Research, Paratical and Social Implicantions: This research sought to investigate the level of gaps in the services offered by hotels in the city of Campos do Jordão, the size of gaps related to competitive, strategic, and operational dysfunctions in the businesses surveyed, and to test a set of hypotheses. All of the hypotheses were confirmed. The research did not observe significant dysfunctions pointing to strong adherence among the agents, so much so that the medians of all the gaps were null. From the results, it can be concluded that the competitive gap is influenced equally by the operational and strategic gaps.
Originality/Value: The results help stimulate new research on the quality of services and facilitate an analysis of the procedures used to meet the expectations of hospitality in hotels. Finally, this study has presented some initial considerations and guidelines for the elaboration of specific projects that allow quantifying the quality of services and developing actions that reduce or even eliminate competitive dysfunctions, as well as contributing to future studies regarding the proposition of new models for the evaluation of the quality of services.Esta investigación tiene como objetivo investigar, utilizando el modelo Servqual, el nivel de brechas en los servicios ofrecidos por hoteles de cuatro estrellas en una ciudad de temporada invernal, característica de Suiza, llamada Campos do Jordão/SP, Brasil. Esta investigación utiliza datos cualitativos y cuantitativos. El instrumento de recolección de datos fue un cuestionario Servqual publicado por Parasuraman et al. (1988), que se aplicó a ocho hoteles (propietarios, administradores y clientes). De esta manera verificamos disfunciones significativas y resultados de servicio sobre los factores competitivos que los clientes valoran. Un cuestionario de Servqual midió la calidad del servicio utilizando cinco dimensiones: tangibilidad, confiabilidad, prontitud, seguridad y hospitalidad. Los resultados indicaron una perfecta interacción entre los agentes de los hoteles encuestados respecto a las disfunciones científicas. Esta investigación buscó investigar el nivel de las brechas en los servicios ofrecidos por los hoteles en la ciudad de Campos do Jordão, el tamaño de las brechas relacionadas con disfunciones competitivas, estratégicas y operativas en los negocios investigados, y probar un conjunto de hipótesis. Todas las hipótesis fueron confirmadas.
Esta pesquisa tem como objetivo investigar, por meio do modelo Servqual, o nível de lacunas nos serviços oferecidos por hotéis quatro estrelas em uma cidade de inverno, característica da Suíça, chamada Campos do Jordão/SP, Brasil. Esta pesquisa utiliza dados qualitativos e quantitativos. O instrumento de coleta de dados foi um questionário Servqual publicado por Parasuraman et al. (1988), que foi aplicado a oito hotéis (proprietários, gestores e clientes). Dessa forma, verificamos disfunções e resultados de serviço significativos sobre os fatores competitivos que os clientes valorizam. Um questionário Servqual mediu a qualidade do serviço usando cinco dimensões: tangibilidade, confiabilidade, presteza, segurança e hospitalidade. Os resultados indicaram uma interação perfeita entre os agentes dos hotéis pesquisados quanto às disfunções científicas. Esta pesquisa buscou investigar o nível de lacunas nos serviços oferecidos pelos hotéis da cidade de Campos do Jordão, o tamanho das lacunas relacionadas a disfunções competitivas, estratégicas e operacionais nos negócios pesquisados e testar um conjunto de hipóteses. Todas as hipóteses foram confirmadas
 
DIGITAL TRANSFORMATION POTENTIAL: THE ROLE OF ARTIFICIAL INTELLIGENCE IN BUSINESS
Get PDFPurpose: The integration of Artificial Intelligence (AI) into business operations has become a pivotal driver of innovation and efficiency. This research paper explores the multifaceted landscape of AI implementation in businesses, examining the benefits of AI implementation.
Theoretical Framework: The methodology adopted for this research comprises Semi-structured interviews with six key stakeholders’ executives, AI project managers, and digital transformation staff. Six additional globally businesses were chosen for case studies based on AI adoption maturity and digital transformation performance. Additionally, a qualitative content study of AI and digital transformation literature was conducted.
Results and Discussion: The study revealed that as businesses continue to integrate AI, a balanced approach considering workforce implications is crucial to realizing the full potential of AI. The study also found out that the adoption of Artificial Intelligence in business is a nuanced process shaped by a confluence of factors. Organizational leadership, culture, resource availability, perceived benefits, regulatory considerations, data security, technology evaluation, and workforce readiness all play intricate roles. Thus, a holistic understanding of these factors empowers organizations to navigate the complex space of AI adoption, unlocking its transformative potential.
Research Implications: The study's findings have many practical implications to businesses adoption of AI. AI, managers must promote innovation and adaptability. AI implementation requires human and technology capital. To reduce AI risks, legal and data security measures must be followed. To prepare employees for an AI-enabled workplace, organizations should adopt comprehensive training and development programs. Businesses may overcome AI implementation challenges and capitalize on its disruptive potential by addressing these five pragmatic elements.
Originality and Value: This study contributes to the literature by offering insights into the nuanced landscape of AI adoption in businesses, emphasizing the crucial role of workforce considerations. It provides a comprehensive understanding of the multifaceted factors shaping AI implementation. The relevance and value of this research are evidenced by the holistic approach and contributes valuable guidance for organizations navigating the complexities of AI adoption, fostering innovation and efficiency while prioritizing workforce integration