WSEAS Transactions on Business and Economics最新文献

{"title":"Effect of Compensation Administration on Employee’s Performance of Private Universities in North Central Nigeria","authors":"Ogbonnaya Simeon Chizoba, Cross Ogohi Daniel, Saji George","doi":"10.37394/23207.2024.21.82","DOIUrl":"https://doi.org/10.37394/23207.2024.21.82","url":null,"abstract":"Compensation has a significant impact on employee job satisfaction and performance. The impression of being paid what one is worth predicts job satisfactions. However, it is unclear how compensation affects employee performance, which may have led to many disagreements. This concentrate subsequently looked to lay out the impacts of remuneration on workers' exhibition in private universities in north-central, Nigeria. The study's objective was to investigate how compensation administration affects employee performance at private universities in the central part of Nigeria. The review utilized an engaging exploration plan. Defined irregular examining was utilized to choose an example size of 1290 representatives drawn from the objective populace of 1312. Reactions were gathered through the organization of a poll. The legitimacy and unwavering quality of the survey were improved through a pilot concentrate on completed in chosen private universities. Both face and content legitimacy were utilized to guarantee the legitimacy of the instruments. SPSS was used to classify and code the collected data before tabulating it. Means frequency tables, percentages, and descriptive statistics were used to analyze the qualitative data. Competitive salaries were established, and the study came to the conclusion that incentive plans motivate workers to work at a higher level of efficiency and productivity, as well as increase productivity and reduce employee turnover. It can work on the work process and work techniques, The review suggests that the college organization can impact Representative execution by conveying to the workers that they esteem their commitment and furthermore reassuring representative cooperation in the dynamic course of the pay organization framework at the universities. At the point when representatives feel that their viewpoints are esteemed at their employers, they will generally show unwaveringness and responsibility because of the feeling of belongingness and trust from the administration.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":" 77","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140683454","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":"Assessing Impacts of University Autonomy Policies on Universities’ Competitiveness in Vietnam","authors":"Nguyen Anh Tuan, Nguyen Ngoc Trang","doi":"10.37394/23207.2024.21.80","DOIUrl":"https://doi.org/10.37394/23207.2024.21.80","url":null,"abstract":"This research aims to assess the impacts of factors in university autonomy policies on universities’ competitiveness in Vietnam. It has been revealed that since university autonomy policies were implemented, universities have paid greater attention to the formation and improvement of their competitiveness, targeting sustainable and stable development. The survey related to Vietnam’s universities’ competitiveness was administered to 486 individuals. Through exploratory factor analysis (EFA) and confirmatory factor analysis (CFA), five factors affecting institutions’ competitiveness were identified, including Academic and training autonomy, Financial autonomy, Organization and staffing autonomy, International cooperation autonomy, and Quality assurance autonomy. Hypothesis testing and regression analysis showed that institutions granted great autonomy tend to focus more on forming and improving their competitiveness, and financial autonomy is the factor with the biggest impact on their competitiveness. As a result, from the authors’ perspective, it is crucial that the Ministry of Education and Training quickly accelerate autonomy delegation, and each university invests more time and effort in forming and improving their competitiveness based on the level of autonomy granted.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"10 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140712350","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":"Assessing Strategic Business and IT Alignment: Validation of a Novel Model across Moroccan Enterprises","authors":"Aouatif Benkhayat","doi":"10.37394/23207.2024.21.78","DOIUrl":"https://doi.org/10.37394/23207.2024.21.78","url":null,"abstract":"Strategic alignment between Business and IT remains a critical factor for organizational effectiveness, but measuring it often presents a complex challenge. This paper evaluates the model we proposed in previous work to measure the degree of alignment between Business strategy and IT initiatives. We applied the model to a selection of Moroccan companies. We compared the alignment scores obtained with those from the established Strategic Alignment Maturity Model (SAMM) using Cohen’s Kappa and simple linear regression for comparative analysis. This study demonstrates our model’s effectiveness in evaluating continuous scores and provides substantial concordance in categorical maturity assessments. Our validation confirms that our model can apply to various business contexts, paving the way for further refinement to evaluate business-IT alignment strategies.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"112 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140709454","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":"Summary on the Development of Accounting and Auditing Practises towards IFRS-IAS/ISA in Jordan: Historical and Theoretical Perspective","authors":"E. Alharasis, Hossam Haddad, Husni K. Al-Shattarat, N. Al-Ramahi","doi":"10.37394/23207.2024.21.81","DOIUrl":"https://doi.org/10.37394/23207.2024.21.81","url":null,"abstract":"In this article, we take a look at the evolution of accounting in the Middle East [ME] region, with a focus on Jordan. We shall examine the major events in this region’s history and see how they relate to the global accounting agenda, changes in the local and international economic landscape, and other relevant developments. Pay close attention to how cultural and historical factors, in addition to worldwide accounting principles, impact the local accounting environment. The adoption of “International Financial Reporting Standards” [IFRS] by MENA nations is examined, along with the reasons and motives behind it, and the effects on the auditing and accounting professions as a whole. This marks a significant milestone in recent history. This article looks at the history of accounting and auditing in Jordan and how it has developed in relation to the International Accounting and Auditing Standards. It also discusses potential future advances in this field.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"17 46","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140712007","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 Influence of Long-term and Short-term Variables on the Oil Prices, Money Supply, Policy Rates, Output Gaps, Rupiah Exchange Rate and Gross Fixed Capital Formation on Inflation in Indonesia","authors":"Heru Wahyudi","doi":"10.37394/23207.2024.21.79","DOIUrl":"https://doi.org/10.37394/23207.2024.21.79","url":null,"abstract":"This study examines the influence of long-term and short-term variables on oil prices, money supply, policy rates, gross fixed capital formation (PMTB), rupiah exchange rate against the dollar, and output gaps on inflation in Indonesia. Indonesia is one of the countries with the highest population in the world as well as one of the countries with the most significant oil wealth in the world. However, Indonesia is still classified as a developing country. One of the indicators in a country’s economy is the inflation rate. This study used secondary data from 2006:Q1-2018:Q4 with the Error Correction Model (ECM) analysis method. The result of this study is that the variable oil prices and money supply in the short and long term have a positive and significant effect on Indonesia’s inflation. In the short and long term, variable policy rates negatively and significantly impact Indonesia’s inflation. Gross fixed capital formation and the output gap in the long and short term have an insignificant positive impact on Indonesia’s inflation.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"22 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140710113","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":"Self-Efficacy, Alertness and Work-Family Conflict Toward Women Entrepreneurial Success","authors":"Maliani Mohamad, Rusnifaezah Musa, A. Bakar, Siti Nur Zahirah Omar, Razli Ramli, Che Mohd Syaharuddin Che Cob","doi":"10.37394/23207.2024.21.77","DOIUrl":"https://doi.org/10.37394/23207.2024.21.77","url":null,"abstract":"Over the last few decades, the rise in women’s entrepreneurship has been influenced by greater access to education, changing societal attitudes, advancements in technology, and initiatives aimed at empowering women in the business world. The increasing number of women entrepreneurs worldwide, is attributed to technological advancements and a decrease in job opportunities in both government and private sector. As a developing country, Malaysia also has a considerable number of women entrepreneurs taking advantage of entrepreneurial opportunities due to limited prospects and desire to have more quality time with their families. This research delves into the correlation between self-efficacy, alertness, and work-family conflict toward the success of women entrepreneurs. Recognizing that women play a crucial role in family management and business, this study investigates the moderating effect of work-family conflict on the relationship between self-efficacy, alertness, and the success of 300 women entrepreneurs in Malaysia. 300 successful women entrepreneurs participated through an online survey method and the data gathered were analyzed through the Statistical Package of Social Science (SPSS) version 22 and SmartPLS 3.0.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"51 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140740632","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":"Market Risk Analysis - Microeconomic Aspect of Vegetable Farms in Guri i Zi Administrative Unit, Shkodër in Albania","authors":"Teuta Çerpja, Arif Murrja","doi":"10.37394/23207.2024.21.74","DOIUrl":"https://doi.org/10.37394/23207.2024.21.74","url":null,"abstract":"The risk of entrepreneurship in agriculture is complex. The purpose of this study is to identify and analyze the primary market risks that farmers face, which will help them better understand these risks and make informed decisions to mitigate them. The research uses a mixed methodology involving descriptive statistical analysis and multifactorial regression analysis to examine four critical risk factors: changes in consumer preferences, price fluctuations, high competition, and shifts in consumer incomes. The findings show that only high market competition is statistically significant and has a substantial impact of 79%. Farmers can use this information to adjust their production focus towards areas of comparative advantage in a single crop to improve their financial stability. In summary, market risk analysis is an essential tool that empowers farmers to understand and manage risks effectively to safeguard their income streams.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"28 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140740793","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":"Demand Deposit Contracts and Probability of Bank Runs in Nigeria","authors":"O. Ifeanyi, Awonuga Adesola Rukayat, Akande Folorunsho Ilesanmi, Ademola Olufemi Christopher","doi":"10.37394/23207.2024.21.75","DOIUrl":"https://doi.org/10.37394/23207.2024.21.75","url":null,"abstract":"The problem of bank runs is a global phenomenon and often damaging to the banking systems both in developed and developing countries. Monetary authorities always find it very difficult to resolve such a crisis; hence, it became imperative to examine this scenario in the case of Nigeria. Therefore, we examined the effect of demand deposit contracts on the probability of bank runs in Nigeria. This is considered a major contribution to the literature on finance from the perspective of an emerging market economy (EME). In this study, a multilevel Tobit regression approach was employed. This study identified statistically significant and positive effects of liquid assets (total assets) and total loans (total deposits) on bank runs in Nigeria. Based on the results, the study concluded that bank-specific factors have an effect on bank runs, and from these variables, liquid assets/total assets and total loans/total deposits have significant effects on bank runs. As a sequel to the findings and conclusion of this study, it was recommended that to avoid such a banking crisis, there is a need for deposit money banks in Nigeria to maintain adequate liquid assets and ameliorate the high level of deterioration in the quality of risk assets as well as the cost of funds.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"212 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140740310","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 Ethics: Insights into External Auditor Compliance from Financial Managers and Internal Auditors in Jordanian Companies","authors":"Abdel Razaq Farah Freihat","doi":"10.37394/23207.2024.21.76","DOIUrl":"https://doi.org/10.37394/23207.2024.21.76","url":null,"abstract":"This study aims to assess to what extent Jordanian external auditors comply with the Code of Ethics for Professional Accountants, as perceived by financial managers and internal auditors. The hypotheses are tested using one sample and an independent sample t-test for a sample of 53 industrial public shareholding companies listed on the Amman stock exchange during 2020–2023. The study utilized the survey instruments to collect the necessary data from 200 participants. The findings show that the external auditor complies with the code of professional ethics at a high to moderate level per the Relative Important Index from the viewpoint of both financial managers and internal auditors. Moreover, the outcomes also show there are no significant variances between their beliefs regarding the adherence of external auditors to the code of ethics. The study consequences indicate that the enacted regulations that organize the work of the auditors can effectively enhance the compliance of Jordanian auditors with the code of professional ethics. Nevertheless, it emphasized the need for more shared efforts for more compliance with professional ethics in the auditing profession. The study suggests Many recommendations to enhance auditors’ compliance such as continuous oversight of auditor compliance from the Jordanian Association of Certified Public Accountants, ethical awareness, research and development in the area of ethics, and training programs to explain ethical complexities. This study assures the importance of enhancing ethical compliance in the auditing profession in an emerging country to increase public trust, attract investment, and improve financial statements integrity.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"36 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140740029","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":"Recommendations on the Application of the World’s Best State Support Practices in Russian Organic Agriculture","authors":"Natalya F. Zaruk, E. S. Kolomeeva, M. Kagirova, Yulia N. Romantseva, R. A. Migunov","doi":"10.37394/23207.2024.21.72","DOIUrl":"https://doi.org/10.37394/23207.2024.21.72","url":null,"abstract":"Climate change and the growing human impact on the environment, leading to environmental problems, are a threat to all countries of the world. In this regard, it is necessary to develop effective solutions in the field of organizing production processes, introducing resource-saving technologies, and expanding production volumes using advanced scientific achievements in the fields of ecology, chemistry, breeding, digitalization, etc. Organic agriculture is recognized on the world stage as the most important factor in solving environmental problems. The authors of this article substantiate the need for state support to increase the efficiency of organic production in the development of a green economy. Based on the analysis of the successful experience of regulating the organic products market in leading countries, which are characterized by high growth rates, it is concluded that the formation of a state support mechanism will contribute to the development of organic agribusiness, will allow producing higher quality products with less negative impact on the environment and increase the efficiency of organic production. This article has practical value, and provides an idea of the current level and prospects of state regulation of organic agriculture.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"32 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140366990","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}