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    1865 research outputs found

    INFLUENCE OF RECORD KEEPING ON THE PERFORMANCE OF MICRO AND SMALL ENTERPRISES IN THE CONTEXT OF THEIR AREA OF OPERATION: AN EMPIRICAL STUDY

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    Objective: The target of this paper is to look into how record keeping affects the performance of Micro and Small Enterprises (MSEs) in the context of their place of operation.   Theoretical Framework: After going through the literature, it is identified that not a single study has been done in the research area of this paper.   Method: In this study, a simple survey was conducted among 268 MSEs functioning in Karimganj District of Assam. Multiple regression analysis with SPSS 21 was used to analyse the data.   Results and Discussion: Result of the analysis shows that female participation is poor in the study area and there is a positive correlation with R2 = 0.460 implying that record keeping Practices in the context of their area of operation is 46% responsible for explaining the dependent variable i.e., Performance of MSEs.   Research Implications: The study suggests that maintaining proper records can significantly improve the performance of MSEs. Furthermore, the adoption of computerized accounting systems can provide a more efficient and accurate means of record keeping, which can lead to improved financial performance.   Originality/Value: The study revealed that the majority of micro and small businesses failed to keep accurate records of their commercial dealings. However, those enterprises that kept proper records had a better understanding of their business operations and could make more informed decisions

    UMA NOVA HEURÍSTICA PARA O PROBLEMA DE ALOCAÇÃO-LOCALIZAÇÃO DE FACILIDADES E MÁXIMA COBERTURA

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    Objetivo: Este trabalho tem como objetivo a apresentação de um algoritmo heurístico por meio de otimização combinatória, buscando soluções viáveis para o problema da alocação-localização de facilidades. Neste caso, o algoritmo será aplicado na coberttura de uma região plana através de círculos com raio de alcance definido.   Referencial Teórico: Existem exemplos clássicos de problemas que podem ser solucionados por otimização combinatória, destacando o problema da cobertura mínima por conjuntos e o problema de localização de máxima cobertura, associados a métodos heurísticos e suas técnicas estocásticas para soluções otimizadas.   Método: Técnicas de otimização combinatória na busca da solução ótima utilizando métodos heurísticos e estocásticos aplicados em problemas de alocação-localização e cobertura de centros de facilidades.   Resultados e Discussão: No fim do processo, o algoritmo define um conjunto de coordenadas cartesianas dos centros dos círculos de cobertura da região plana, que cobrirá os demais pontos que recebem os serviços resultando em uma área ampla de forma maximizada.   Implicações da Pesquisa: Devido a sua versatilidade e baixo custo computacional, este algoritmo demonstrou desempenho na busca de facilidades para determinação de centros cobrindo o máximo de uma região plana.  Como futuros trabalhos, este algoritmo pode ser aplicado em pesquisas de outras áreas e problemas clássicos da literatura.   Originalidade/Valor: Este algoritmo poderá ser aplicado a diversas áreas na busca de localização e mapeamento geográfico, pois uma característica importante deste algortimo, além de sua resposta numérica, está na geração de gráficos, facilitou a visualização da localização da cobertura das facilidades

    THE ROLE OF THE UNIVERSITY IN SUSTAINABLE DEVELOPMENT: A STATISTICAL ANALYSIS OF STUDENT AND FACULTY TRENDS AT THE UNIVERSITY OF TAMANRASSET

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    Purpose: This article studies and analyzes the role of the university in achieving the goals of sustainable development, by revealing the orientations of students and faculty members of the University of Tamanrasset regarding the contribution of higher education and scientific research activities to the economic, social and environmental development of Tamanrasset region and the challenges that prevent the university from performing its functions in the best possible way, in addition to presenting proposals that would contribute to the integration of the university into its local and national environment and keeping pace with changes at the global level.   Methodology: The descriptive approach was adopted in this study, where descriptive indicators of educational activity and scientific publications of professors and students of Tamanghasset University that serve the goals of sustainable development were analyzed. The study also used the questionnaire tool to arrive at a standard model that helps in accurately interpreting the results obtained through various statistical data.   Results: The results indicate the importance of the university's functions in achieving the sustainable development goals, as the correlation coefficient between them reached 0.7, with an emphasis on the greater impact of scientific research compared to higher education. The results also showed that the level of university education and scientific research is still modest at the University of Tamanrasset, which was reflected in its performance in achieving the sustainable development goals due to several reasons, the most prominent of which were the weakness of educational programs and curricula and the absence of incentives for individual and collective initiatives related to finding solutions to economic, social and environmental issues in the region.   Practical Implications: The study suggests that the university should support university education for sustainable development by undertaking specific activities that translate into the university’s work and its relations with the environment, and that educational programs and curricula should take into account labor market expectations and social and economic challenges, in addition to stimulating and valuing scientific research to solve issues with a local dimension and supporting individual and collective initiatives related to the environment through scientific clubs and student organizations to spread environmental awareness among students.   Originality/Value: This study contributes to the literature by providing a detailed analysis of the role of the university in achieving the sustainable development goals, which have become a topic of increasing interest due to the environmental challenges facing the world in recent years. The unique focus of the study on the University of Tamanrasset provides valuable insights and recommendations for valuing the outcomes of higher education and scientific research in Algeria in general and in the Tamanrasset region in particular to support sustainable development

    STRUCTURAL EQUATION MODELING OF SUPPLY CHAIN MANAGEMENT IMPACT ON FIRM PERFORMANCE

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    Objective: This study aims to examine the impact of supply chain management (SCM) practices on firm performance within the agri-food industry, utilizing Structural Equation Modeling (SEM) to analyze the relationships between SCM factors and firm performance indicators.   Theoretical Framework: The study is grounded in the understanding that effective SCM practices can significantly influence firm performance in volatile and competitive markets, particularly within the agri-food sector.   Method: Data collection involved face-to-face questionnaires to ensure comprehensive responses from participants. Structural Equation Modeling (SEM) was employed for analysis, utilizing SmartPLS 3 software for data processing.   Results and Discussion: The results reveal significant positive relationships between SCM practices and firm performance indicators, including economic-financial and commercial dimensions. The discussion delves into the varying effect sizes observed and highlights the critical role of SCM in enhancing organizational outcomes.   Implications of the Research: This study offers valuable insights into strategies for improving operational efficiency and competitiveness within the agri-food industry, emphasizing the importance of effective SCM practices in driving firm performance.   Originality/Value: By shedding light on the interplay between SCM dynamics and firm performance in the agri-food sector, this research contributes to enriching our understanding of the field and provides practical implications for industry practitioners and policymakers

    ENTREPRENEURSHIP CASE OF PROFESSORS

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    Objective: The paper aims to analyse the stages and problems involved in the creation of a technology-based university spin-off by providing a real case study.   Theoretical Framework: The main concepts supporting the research are discussed, as well as the theoretical framework of reference. It addresses the stages of the process of setting up a university technology-based company, as well as the specific problems that it involves. All issues are presented in a real context.   Method: The methodology adopted for this research is based on a case study for teaching application. To this end, information is gathered through observation, direct interviews with the company under study, public documentation, and theoretical review through scientific databases of impact.   Results and Discussion: The results were reflected in the development of a university teaching activity with guidelines for the teachers coordinating its implementation, in terms of objectives and reference bibliographic material to be used. It was contextualised in the light of the theoretical framework, highlighting the implications, basically at the level of reinforcement and acquisition of competences.   Research Implications: The paper has essentially practical implications, providing information that reinforces the existing scientific literature on how the decision-making process that leads to the setting up of a technology-based university spin-off takes place and the problems associated with it. This allows a vision that enables a more effective and efficient execution of the entrepreneurial decision.    Originality/Value: This is a real case of application in the university classroom, which allows students to assimilate the issues related to the process of entrepreneurship and, specifically, to the setting up of a technology-based university spin-off, dealing with its specific problems. Students' skills are strengthened with a view to their incorporation into the world of professional life. Pepe, Juan, Alfonso y Beatriz son profesores universitarios no doctores que comparten inquietudes y han estado en el mismo grupo de investigación trabajado aspectos relacionados con la tecnología química. Ahora pertenecen a dos universidades distintas situadas en el sur de España, pero no han perdido el contacto entre ellos. Un día se encuentran reunidos para debatir sobre el curso de las investigaciones que llevan a cabo conjuntamente. Pepe alude a la demanda existente en la empresa; mientras, Beatriz lista las ventajas que supone lanzarse a cubrirla creando una spin-off; Juan y Alfonso no están totalmente convencidos, en silencio piensan sobre las dificultades. “¿Merecería la pena crear la spin-off?”. El trabajo pretende dar respuesta a esta cuestión planteando un caso docente basado en un hecho real.Pepe, Juan, Alfonso e Beatriz são professores universitários sem doutorado que compartilham interesses e estiveram no mesmo grupo de pesquisa trabalhando em aspectos relacionados à tecnologia química. Agora eles pertencem a duas universidades diferentes localizadas no sul da Espanha, mas não perderam o contato entre si. Um dia, eles se encontram para discutir o curso de sua pesquisa conjunta. Pepe se refere à demanda existente na empresa, enquanto Beatriz enumera as vantagens de se arriscar criando uma spin-off; Juan e Alfonso não estão totalmente convencidos, pensando silenciosamente nas dificuldades. "Será que vale a pena criar a cisão? Este documento tem o objetivo de responder a essa pergunta apresentando um caso de ensino baseado em um evento real

    EXPLORING THE INFLUENCE FROM FINANCIAL KNOWLEDGE FOR RETIREMENT AND RETIREMENT SELF-EFFICACY ON LIFE SATISFACTION THROUGH THE MEDIATOR - RETIREMENT READINESS AMONG WORKING ADULTS IN CHINA

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    Objective: The main purpose of this study is to explore the influences of Financial Knowledge for Retirement and Retirement Self-efficacy on Life Satisfaction, with a specific focus on the mediating role of Retirement Readiness among working adults in China.   Theoretical Framework: The study is grounded in the context of China’s aging population and slowing economic growth, highlighting the increasing importance of Retirement Readiness. It posits that Financial Knowledge for Retirement and Retirement Self-efficacy are key determinants of Retirement Readiness, which in turn impacts Life Satisfaction.   Method: Utilizing a quantitative research methodology, data were collected from a stratified sample of working adults in China, covering diverse age groups, regions, and occupational backgrounds.   Results and Discussion: The findings confirm all five proposed hypotheses, demonstrating that both Financial Knowledge for Retirement and Retirement Self-efficacy have a statistically significant impact on Retirement Readiness. Retirement Readiness, in turn, has a statistically significant influence on Life Satisfaction. This suggests that enhancing financial knowledge and self-efficacy in retirement planning can improve Retirement Readiness and, consequently, Life Satisfaction among working adults in China.   Research Implications: The study highlights the importance of financial education and tailored guidance for retirement planning. It suggests that working adults, policymakers, educators, financial advisors, and researchers should focus on improving Financial Knowledge for Retirement and Retirement Self-efficacy to help individuals better prepare for retirement.   Originality/Value: This study provides a comprehensive investigation into the determinants of Life Satisfaction among working adults in China, with a particular emphasis on the mediating role of Retirement Readiness

    THE IMPACT OF LIQUIDITY RISK ON PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

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    Objective: The study examined the relationship between liquidity risk and the profitability of Nigeria's listed deposit money banks in Nigeria over a 16 years period from 2008 to 2023.   Method: Panel data on cash reserve ratio, liquidity ratio, loan to deposit ratio, and return on equity were collected from the annual reports and financial statements of the five systemic banks listed on Nigerian Exchange Group from 2008-2023. Ordinary least square regression analysis, panel unit root test, Hausman test were used in analysing the data.   Results: The study found a significant positive relationship between the cash reserve ratio, loan to deposit ratio and profitability of Nigerian deposit money banks. But liquidity ratio has a negative but insignificant relationship with profitability of deposit money banks in Nigeria.   Conclusion: Based on the findings, the research recommends that the Central Bank of Nigeria (CBN) must act quickly to lower cash reserve ratios in order to help Nigeria's deposits banks operate more effectively. Banks should engage competent and qualified personnel in order to ensure that right decision are adopted with regard to the optimal level of liquidity and the loan-to-deposit ratio should be fully utilized by banks to support sales initiatives

    25 YEARS OF THE NATIONAL ENVIRONMENTAL EDUCATION POLICY (PNEA): A CASE STUDY ON THE IMPLEMENTATION OF FORMAL ENVIRONMENTAL EDUCATION IN THE DAILY SCHOOL LIFE OF 120 PUBLIC SCHOOL TEACHERS IN THE MUNICIPALITY OF CABO FRIO, RJ

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    Objective: The objective of this study is to carry out a critical analysis of the National Environmental Education Policy based on a Case Study with 120 Teachers who are in the classroom, in Public Schools of the Education Network in the Municipality of Cabo Frio, RJ, Brazil. Theoretical Reference: There are several theories and authors who research and write about EA. Historically, it can be said that the first person studied to describe and teach about AE was Raquel Carson, in her book “Silecious Spring” where she described the problems caused by pesticides. Subsequently, there were several international meetings that gave rise to treaties and guidelines on the predatory way in which man deals with the environment in his capitalist model of production. Among the multilateral documents signed by Brazil is the EA Treaty. Currently, we have in practice the EAF resulting from philosophical understandings arising from Federal Law No. 9,795/99 “the EA law”. In contrast to the traditional EA model, our main source of analysis is the theories of “Critical EA”, aimed at building knowledge, awareness, critical cognitions and autonomy of people in relation to their interaction with environmental goods in a sustainable and sustainable way. perennial. Method: The methodology adopted for this research comprises exploratory field research. The technique used in the research was the “Case Study”. The quantitative method was used in the analysis of data obtained from the application of the field research instrument, namely: the questionnaire. Being applied to this statistical analysis. Each proposed question generated a table and a graph where the statistical percentages of the responses of the Teachers who answered the questionnaire are presented. A quantitative and qualitative analysis of the results was then carried out. Results and Discussion: The results obtained confirm the hypotheses raised, as they demonstrate a lack in the training of undergraduates in undergraduate courses in relation to the EA theme, as well as an incipient and ineffective practice of formal EA in the daily lives of the Teachers surveyed. Implications of the Research: The practical and theoretical implications of this research are visible given the demonstration of a reality of the researched that is replicated throughout the education network of the researched municipality and possibly of Public School Teachers throughout the State of RJ. Originality/Value: This study significantly contributes to enriching the theory and practice of EAF, as it portrays the current scenario of teaching practice in relation to EAF in municipal schools with actuality and truth, demonstrating the obstacles, flaws and ways to be taken to make a constitutional right effective, namely the right to EA

    AN ANALYSIS OF BRAZILIAN SCIENTIFIC STUDIES ON STORAGE OF MATERIALS AVAILABLE ON GOOGLE SCHOLAR IN 2023

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    Purpose: This study aimed to analyze the scientific productions on storage in the Google Scholar database in 2023.   Theoretical Structure: The study's theoretical structure focused on the conceptual and operational aspects of the storage process in its various dimensions and analytical categories, enabling the understanding of the main aspects of the national scientific production published in Brazilian journals, platforms, and repositories on storage.   Design/Methodology/Approach: The conceptual bibliographic method was used in its four stages: the formulation of research questions, with exclusion criteria and appropriate response standards, data collection in scientific databases, organization of data in figures and other diagrammatic schemes where the responses generated can be visualized, and presentation of the results in specific communication products for evaluation by the scientific community.   Findings: The results showed that a) the most frequently discussed topics in the publications were storage, storage, and specific aspects of stored materials, b) theoretical-empirical studies were predominant, c) several different methods were used to generate the findings, with the experimental method prevailing, d) most of the studies aimed to apply the knowledge generated, e) only one-third of these publications were in journals and proceedings of scientific events.   Research, Practical, and Social Implications: The findings show that Brazilian journals and scientific communities prioritize theoretical-empirical studies, especially those that have the potential to be transformed into techniques and technologies. The implications are much more impactful if the production is geared towards agribusiness.   Originality/Value: The study shows the theoretical-empirical trend of research on storage, mainly because it is primarily carried out by engineering areas, which seek to solve problems that the agribusiness industry has faced in its challenges of increasing the efficiency of its production process combined with the increasing quality of its products

    EMPLOYEE PERFORMANCE MODEL THROUGH JOB SATISFACTION IN HEALTH OFFICE IN NORTH SUMATRA

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    Purpose: The aim of this study is to examine for This research was conducted to analyze and explain Employee Performance Model Through Job Satisfaction: Distributive Justice, Procedural Justice, Interactional Justice, Organizational Culture And Work Discipline in Padang Sidempuan City Health Office in North Sumatra   Theoretical Framework: The collecting data using a questionnaire of as many as 285 respondents in health office.   Design/Methodology/Approach: The research method used in this study is descriptive analysis and SEM (structural equation modeling) analysis with the help of the SmartPLS program   Findings: The Results showed that there was an important positive direct effect of Interactional Justice on job satisfaction, Distributive Justice on job satisfaction, Procedural Justice on job satisfaction, Interactional Justice on Job Satisfaction, Organizational Culture on job satisfaction, Work Discipline on job satisfaction and job satisfaction on employee performanceon   Research, Practical & Social Implications: The study in this research is a positive and important indirect effect of Distributive Justice on Employee Performance through Job Satisfaction, Procedural Justice on Employee Performance through Job Satisfaction, Interactional Justice on Employee Performance through Job Satisfaction, Organizational Culture on Employee Performance through Job Satisfaction, Work Discipline on Employee Performance through Job Satisfaction   Originality/Value: The value of the study is most important positive direct effect of Interactional Justice on job satisfaction, important positive direct effect of Interactional Justice on Employee Performance and important positive indirect effect of Interactional Justice on Employee Performance through Job Satisfaction

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