{"title":"Formal and Substantive Coherence of Accounting Items Used for Management Purposes: Option or Necessity?","authors":"Maria Silvia Avi","doi":"10.47363/jesmr/2024(5)244","DOIUrl":"https://doi.org/10.47363/jesmr/2024(5)244","url":null,"abstract":"The formal and substantive coherence of the accounting items in the documents based on which managers' decisions are made identifies a necessary element for decision-making to be based on data that allow the best decisions to be made so that the effect of the company's efficiency is maximized and planned objectives are achieved. However, this coherence is not the only one that must distinguish the company. Coherence between planned and actual actions,coherence between what is verbally, even informally, illustrated and what is carried out at the operational level, coherence between company contracts entered into with workers and company behaviour implemented toward them, coherence between what is indicated in sustainability reporting and the actions carried out by the company in favour of the environment, character in terms of the activities carried out by management and the actions carried out by workers hierarchically subordinate to those managers, are examples of coherence that is in addition to the need for formal and substantive coherence within the items used in the integrated information system. Coherence must permeate every company area: organizational, logistical, accounting, production, commercial, etc. The absence of coherence, even in only one business area, can cause serious harm to business management which, is characterized by gaps and inconsistencies, will not be able to be carried out in a thoroughly efficient and effective manner and, consequently, will not be able to allow the achievement of the company's income, financial and equity objectives planned in the strategic plan and annual budget.","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141795540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Navigating the Nuclear Renaissance Economic Viability, Zero Emissions, and the Future of Nuclear Energy with Generation IV Reactors and SMRs with Artificial Intelligence Integration","authors":"Bahman Zohuri, Farhang Mossavar-Rahmani","doi":"10.47363/jesmr/2024(5)245","DOIUrl":"https://doi.org/10.47363/jesmr/2024(5)245","url":null,"abstract":"As global efforts intensify to combat climate change and achieve sustainable energy goals, nuclear power is re-emerging as a vital component of the energy mix. This article explores modern nuclear technologies' economic and environmental potential, focusing on the nuclear fuel cycle, Generation IV reactors, Small Modular Reactors (SMRs), and the transformative role of Artificial Intelligence (AI). The nuclear fuel cycle, encompassing fuel production, utilization, and disposal, is evolving to become more efficient and sustainable, reducing costs and environmental impacts. Generation IV reactors and SMRs represent significant advancements, offering enhanced safety, efficiency, and flexibility, making nuclear power more accessible and adaptable. AI integration revolutionizes nuclear operations by optimizing performance, predictive maintenance, and safety monitoring. These technologies collectively enhance nuclear power's economic viability and environmental benefits, positioning it as a cornerstone of global zero-emission strategies. The return on involvement in nuclear energy is substantial, driven by economic growth, energy security, and technological advancements. Continued investment and innovation in these areas are essential for realizing the full potential of nuclear energy in a sustainable and carbon-neutral future. This article underscores the importance of nuclear power in achieving global climate objectives and fostering a sustainable energy landscape.","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141795292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"To Establish the Effect of Organizational Citizenship Behavior on Employee Performance: A Moderated Mediation Model of Talent Management and Employee Commitment","authors":"Dinah A Liech, Catherine Mugenda","doi":"10.47363/jesmr/2024(5)216","DOIUrl":"https://doi.org/10.47363/jesmr/2024(5)216","url":null,"abstract":"","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359523","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Public Satisfaction with Land Acquisition at Komodo Airport, Labuan Bajo, West Manggarai: Case Study","authors":"Abel Asa Mau, Thomas Bustomi","doi":"10.47363/jsmr/2024(5)214","DOIUrl":"https://doi.org/10.47363/jsmr/2024(5)214","url":null,"abstract":"The quality of public services is a variable that affects public satisfaction. Land acquisition for the development of Labuan Bajo Airport seeks to maintain a dynamic relationship between developers and land owners. This research focuses on 5 (five) indicators of public satisfaction with the airport development process, including aspects of tangibles, Reliability, responsiveness, assurance and empathy. This study used a qualitative observational approach. The data collection method used interviews, surveys, observations and Focus Group Discussions on airport service users. The study results show that five indicators, tangibles, Reliability, responsiveness, assurance and empathy, have been carried out well in implementing land acquisition for airport development.","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140416171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Artificial Intelligence at Work: Transforming Industries and Redefining the Workforce Landscape","authors":"Farhang Mossavar-Rahmani, Bahman Zohuri","doi":"10.47363/jesmr/2024(5)213","DOIUrl":"https://doi.org/10.47363/jesmr/2024(5)213","url":null,"abstract":"Global industry transformation is occurring due to the adoption of Artificial Intelligence (AI) in the workplace, bringing a new era of productivity, creativity, and revolutionary change. AI technologies are evolving into essential tools that improve workflows, automate repetitive operations, and enhance human capabilities in various industries, including finance, human resources, and manufacturing. AI-driven robotic systems in manufacturing improve speed and precision, boosting output and economy of scale. Artificial intelligence (AI) algorithms that analyze large datasets and provide insights into market patterns, risk, and investing strategies benefit the financial sector. AI-powered chatbots are revolutionizing customer care by offering prompt, customized support. This article explores the multifaceted impact of Artificial Intelligence (AI) on the contemporary workforce, briefly examining its transformative influence on various industries.","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140416572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Study on The Impact of Women’s Empowerment on Food Security: Based on The Perspective of Agricultural Production Diversity","authors":"Yanfang Huang, Xiangping Jia","doi":"10.47363/jesmr/2024(5)204","DOIUrl":"https://doi.org/10.47363/jesmr/2024(5)204","url":null,"abstract":"This study analyzed the role of women's empowerment in diversifying households' diets through their production. Based on the survey data of 1185 rural households of Yunnan, Guizhou, Shaanxi, and Gansu provinces in 2021, this paper measured women's empowerment level from five dimensions: agricultural production, credit resources, income control, leadership, and time allocation. It targeted food safety and further analyzed the role of agricultural production diversity in the pathway of women's empowerment impact on households' food security. The estimation showed that improving women's empowerment enhances diet quality and increases agricultural production diversity. Meanwhile, agricultural production diversity was conducive to improving the food security level of households. After carrying out the mediation effect test, the paper found that agricultural diversity partially mediates the effect of women's empowerment on food security and a total mediation effect on women's empowerment and food security in the poor group. Furthermore, agricultural diversity could further promote households' food and nutrition security based on women's decision-making ability","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139590879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Factors Affecting the Choice of Eco-Tourism Destinations by Hanoi Residents: A Case Study of Dong Do Lake - Soc Son","authors":"Hoang Thanh Tung, Nguyen Ngoc Hoa Anh","doi":"10.47363/jesmr/2023(4)195","DOIUrl":"https://doi.org/10.47363/jesmr/2023(4)195","url":null,"abstract":"Dong Do Lake is an ecotourism destination exuding pristine beauty, enveloped by the lush greenery of nature. Beyond admiring the unspoiled landscapes, visitors to Dong Do Lake can engage in a multitude of captivating activities, including camping, boating, and indulging in BBQ feasts. In order to investigate the determinants of choosing Dong Do Lake ecotourism destination by Hanoi residents, the research team employed a quantitative research method based on data collected from a survey of 300 individuals, including 159 people who had previously visited Dong Do Lake for ecotourism purposes. The data was cleaned and processed using SMARTPLS software. The research results indicate that, with a 95% confidence level, the \"Attitude towards the Dong Do Lake ecotourism destination\" (ATT) has the strongest impact on the decision to choose Dong Do Lake ecotourism destination by Hanoi residents, with an impact level of 0.357. Next is the factor \"Communication Strategy of the Dong Do Lake ecotourism destination\" (CS) with an impact level of 0.249, followed by the factor \"Travel Costs\" (TC) with an impact level of 0.225, and the factor \"Reference Group\" (RG) with an impact level of 0.196. Based on the analysis results, the research team provides some discussion points to promote the decision to choose Dong Do Lake ecotourism destination for both people in general and Hanoi people in particular","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139132547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Internationalization and Market Value-Added of the Banking Industry in Nigeria","authors":"I. Akintoye, G. Ogundajo","doi":"10.47363/jesmr/2023(4)190","DOIUrl":"https://doi.org/10.47363/jesmr/2023(4)190","url":null,"abstract":"Bank shareholders now regard market value-added as a wealth gauge that reflects the value that banks have accumulated over time. This keeps the management of banks apprehensively unsettled having exhausted the domestic market, leading to consideration of the internationalization of banking operations. However, the effectiveness of internationalization to increase market values are full of uncertainties. As a result, this study looked at the impact of internationalization on the banking industry’s market value in Nigeria. The study used secondary data gathered from the financial statements of eight banks given internationalization license by the Central Bank of Nigeria during a 15-year period from 2007 to 2021. The study used random-effect generalized least square regression, and the results showed that internationalization had a convincing influence on the market value-added of the Nigerian banking business. The research proposed that bank management consider optimizing the internationalization of banking choices in order to develop a broader variety of banking services outside boundaries and so boost the market value-added of the Nigerian banking industry","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122984569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Non-Traditional Agricultural Export Performance in Ghana. Exporting SMEs’ Characteristics, Export Mode, and Institutions","authors":"R. Abban, S. Omta, J. Aheto, V. Scholten","doi":"10.47363/jesmr/2023(4)187","DOIUrl":"https://doi.org/10.47363/jesmr/2023(4)187","url":null,"abstract":"Increasing focus of African economies, including Ghana, on non-traditional agricultural exporting (NTAE) small and medium enterprises (SMEs) to counter declining earnings from traditional exports fall short to expectation. This study investigates this gap by looking at unstructured data, and the drivers of NTAE SMEs that can enhance performance and support sector policy initiatives. The research question to be answered is: Which SME characteristics, export mode and institutions (services and finance) are positively related to export performance in the NTAE sector in Ghana? This study applied PLS SEM analysis. The drivers of significance are export knowledge, corporate governance, product development, and professional and technical support. Although building social networks and export modes were found to be significant, they negatively affected the export performance. The cost implications limit the research to a cross-sectional study. Perceived export performance was used because the respondents did not provide export statistics. Most research on NTAEs in Ghana has focused on either subsectors or SMEs. This study adds value by focusing on SMEs in the NTAE sector, providing insights to policymakers and the government for intervention and policy formulation. Government policy implications include direct investments in shipping and air freight, tax rebates, concessions, and access to finance for NTAE SMEs. Managerial implications show that knowledge of export processes, export market regulations, and international consumer preferences is essential","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114419042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Impact of FDI Inflows on GDP Growth Rate and Unemployment Rate in India During 1991-2023","authors":"Debesh Bhowmik","doi":"10.47363/jesmr/2023(4)186","DOIUrl":"https://doi.org/10.47363/jesmr/2023(4)186","url":null,"abstract":"The paper examined to relate the impact of FDI inflows in India on the unemployment rate and the economic growth as measured by GDP per capita during the study period from 1991 to 2023 using Johansen cointegration and vector error correction analysis. Moreover, the behaviour of India’s FDI inflows was studied by applying nonlinear trend, Hamilton’s decomposition model and tested ARIMA(p,d,q) model. The paper found that there is at least one cointegrating equation which tends to equilibrium insignificantly. The vector error correction showed that FDI inflows is positively related with GDP per capita and negatively related with unemployment rate. There is a short run relation between FDI and GDP per capita. There is no impulse response of FDI to unemployment rate and GDP per capita.","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124464876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}