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The aim of this study is to examine the dynamic relationships among alternative investment instruments in Turkey using advanced time-series methods. The findings indicate evidence of granger causal relationships among some of the variables. However, the direction and statistical significance of these relationships vary across the variables examined. The analysis employs monthly data covering the period from February 2010 to December 2018. The stationarity properties of the variables were examined using the Augmented Dickey–Fuller (ADF) test. Causal relationships among the variables were subsequently investigated using the Toda–Yamamoto causality test. The findings indicate that there are statistically significant short-term and long-term relationships among alternative investment instruments. It was determined that the exchange rate and gold prices have on the stock market. Furthermore, its interest rates play in both financial markets and housing prices. This study contributes to the literature by examining the relationships between alternative investment instruments using linear methods. Moreover, the results offer researchers and policymakers important implications for financial stability for investors' portfolio diversification strategies at both the national and international levels.

This study investigates the impact of financial and pension factors, including funding ratios, pension accounting modifications, and anticipated future cash flows, on disclosure practices in accordance with International Financial Reporting Standards (IFRS). Although previous studies have provided significant insights into the correlation among pension variables, corporate attributes, and disclosure levels, empirical information in IFRS jurisdictions is still few. To rectify this deficiency, we examine the factors influencing key actuarial estimate (CAE) disclosures and the actual variations in discount rates and anticipated asset returns, utilising panel data from 173 German companies (DAX, MDAX, SDAX), encompassing 1,057 and 1,352 firm-year observations, respectively. Employing the deferred remuneration theory as a framework, the findings reveal that greater firm size and regulatory status enhance the sensitivity of discount rates and anticipated returns, whereas extensive litigation disclosures diminish both. Profitability is positively correlated with sensitivity, whereas a weaker financed status exerts a mitigating influence. The correlations are most robust and consistent among DAX and MDAX companies, but less so among SDAX companies. The model exhibits a high overall fit, with R² values between 0.38 and 0.72. The results indicate that management of larger, regulated enterprises must be particularly vigilant about the formulation and dissemination of pension-related assumptions, as disclosure decisions can significantly affect market reactions. This study enhances comprehension of the factors and implications of pension assumption disclosures by presenting comparative evidence from significant German indices, thereby proposing practical recommendations for company policy and regulatory supervision. This work theoretically expands the deferred remuneration theory (DRT) by illustrating that the intensity and orientation of compensation–disclosure interactions differ systematically based on firm size, governance structure, and financial attributes. This indicates that the amount and direction of the relationship between remuneration and disclosure are not consistent, contrary to DRT's assumption. Instead, they exhibit consistent variation based on firm size, governance frameworks, and critical financial performance metrics.

This study investigates the use of artificial intelligence (AI) to improve operational performance in Zimbabwean road haulage enterprises, with a focus on driver training as a moderator. As the logistics industry faces new difficulties, AI technologies have great promise for increasing efficiency and decision making. However, the usefulness of these technologies is determined by the skill levels of the drivers using them. This study demonstrated how extensive driver training improves the capacity to comprehend AI-generated insights, resulting in better route management, lower operating costs, and increased safety. This study examines how AI affects key performance variables such as cost savings, productivity, customer happiness, and environmental sustainability, using real data from road haulage companies. Key findings demonstrate how AI is transforming decision-making, improving operational effectiveness, and optimizing routes. The research highlights several noteworthy obstacles in addition to their obvious advantages, such as budgetary limitations, difficulty in obtaining pertinent data, and the need for more regionalized AI solutions. The findings, which are based on case studies and performance data from diverse enterprises, indicate that (i) organizations that invest in both AI and driver training benefit from a synergistic impact, resulting in higher operational outcomes, (ii) there is need to combine technical improvements with human experience to achieve maximum performance in Zimbabwe's competitive road-haulage market and finally (iii) this study offers helpful recommendations for successfully integrating artificial intelligence (AI) into haulage processes, along with insights into best practices and alternative approaches to overcome current obstacles. This study emphasizes the importance of context-specific solutions in emerging regions, enhancing the expanding corpus of knowledge on AI applications, particularly in logistics.

High unemployment levels means that graduates are now encouraged to consider entrepreneurship as a career, and it is necessary to understand how entrepreneurship education influences their career choices. We investigated the relationship between entrepreneurial education and entrepreneurial intentions of business management students at selected Universities of Technology (UoT) in KwaZulu-Natal, South Africa.  We used quantitative research questionnaire to survey the entrepreneurial intentions and skills of students of 224 students enrolled in business courses and had completed a module in entrepreneurship at undergraduate level. Regression analysis of entrepreneurial education variables and entrepreneurial intention was conducted. The findings of this study indicated that Entrepreneurial intention is positively affected by entrepreneurial skills, creativity, leadership, and business experience but negatively by financial knowledge. These results show that while higher levels of financial knowledge have a negative impact on entrepreneurial intention of business students. Therefore, the university curriculum must cultivate traits like resourcefulness, leadership, and ambition which encourages beneficial outcomes of entrepreneurial intention amongst students.

This study investigates the intricate relationships between transformational leadership behaviours (TLB), job satisfaction (JS), organizational commitment (OC), and organizational citizenship behaviours (OCB) within the context of county governments in the United States. Drawing on a theoretical model that hypothesizes both direct and indirect effects of TLB on OCB, mediated by JS and OC, this research employs structural equation modelling to analyze survey data collected from 372 matched leader-follower pairs across various county governments. The findings substantiate the hypothesized model, revealing that TLB indirectly influences OCB through the mediating effects of JS and OC. Specifically, the study underscores the pivotal role of job satisfaction and organizational commitment as conduits through which transformational leadership exerts its positive impact on organizational citizenship behaviours. This research contributes to the literature by empirically validating a comprehensive model within the public sector context, thereby extending our understanding of the mechanisms through which transformational leadership fosters a conducive work environment that promotes OCB. The study's implications for leadership development and organizational policy within public sector organizations are discussed, alongside limitations and directions for future research.

This study investigates how organisational and geographical factors affect the efficacy of business architecture in enterprises. Employing a quantitative research methodology, the research analyses data from a diverse range of organisations using ordinal logistic regression. The findings validate the hypothesis that factors like organisational alignment, industry sector, geographic region, organisational size, and adoption duration significantly influence business architecture's maturity and strategic impact. The study contributes to the understanding of business architecture's role in organisational strategy, highlighting the importance of contextual factors. It suggests that business architecture strategies should be tailored to specific organisational contexts, offering valuable insights for policy formulation and organisational strategy development. This research provides a foundation for future studies and practical applications in business architecture and enterprise transformation, emphasizing the need for a nuanced approach considering different organisational and regional characteristics.

This study aims to review values congruence in supply chain management. Values congruence, commonly described by researchers as the sameness of object, idea, and people, are challenging to identify, measure and prove because values are inherent intangibles in people and only seen in one’s behaviour. As an exploratory study, this paper concentrated on the supply chain management process critical path identified as specifications, sourcing, evaluation, adjudication, contract management, and administration. The study also aims to investigate the extent of values congruence at every supply chain management critical path stage.  The data were coded, organized, and analyzed by applying the principles of the content analysis method. The main findings in this study revealed that Value congruence increased performance and projected profits, the environment, and society on the one hand. On the other hand, values incongruence contributed to poor organizational performance, malpractices, corruption, bankruptcy, and liquidations.

The paper’s purpose was to assess whether the effects on the regulatory capital of the ECL model in European banks differs among those that adopted IRB or standardized approaches to credit risk management. The empirical tests revealed that there was a significant reduction in the level of capita buffers of European banks when the IFRS 9 was first adopted, and that this reduction was more pronounced among banks using a standardized approach to credit risk than for those that relied on an IRB approach. Further testing confirmed the premise that there was an underestimation of capital requirements in the period prior to the adoption of the ECL. The study fills a gap in literature, by evaluating the difference in the impact of adopting the ECL model on the banking system, as a function of the credit risk management approach for capital purposes. The assessment of what happened in the European banking system can be used as a guidance to other jurisdictions still in transition to the ECL model.

The detrimental impact of childcare institutions (CCIs), or orphanages, is well known. Despite deinstitutionalisation strategies in Uganda, CCIs remain the predominant intervention method employed by Western actors responding to the needs of children there. Reforming this approach requires contextualised critical understandings of the children’s experiences and perspectives of their institutionalisation, to reduce the misidentification and misappropriation of children as orphans. Therefore, operationalising the theoretical lens of Bourdieu within critical hermeneutic analyses, this article draws upon the narratives of 30 children living within an orphanage in Kampala, to enhance critical understandings of their experiences, perspectives, and behaviours throughout transition from home to an orphanage, via the streets of Kampala, illuminating how and why they come to be living there. Guided by Ricœur’s critical hermeneutic approach, the study found that poverty drives children to the streets in search of economic opportunity and organisations perceived to offer access to basic services of which they are deprived, such as education. Education, as a form of cultural capital, is understood amongst participants as ensuring an elevated position within society, or a means of overcoming poverty. Within this transition from home to the orphanage, whilst on the streets, socially acquired dispositions and harmful stereotypes contribute to the manifestation of the ‘street kid’ construct, for which the children are marginalised, and experience physical and sexual abuse. Girls are most at risk, whereby gender inequality contributes to their exploitation and the normalisation of rape. However, for the children entry into a CCI from the streets means relinquishing agency and social capital that is integral to them, often.

The deprivation, adversity, and lack of protection for children on the streets of urban Uganda are well known; as is the reality that most of their support is facilitated by Western Missionary operated, non-government organisations (NGOs). However, their approach is problematised as ineffective, oppressive, and colonial. Yet there is a dearth of research from the children’s perspectives, capturing the meaning of such actors’ interventions within their lifeworld’s, and no such literature within the Ugandan context. Therefore, this case study focuses on the ‘Mzungu Phenomenon’, a theme unearthed from critical hermeneutic analyses of the life stories of 30 former street children within an orphanage in Kampala, Uganda. The Mzungu phenomenon refers to the meaning and influence of the Western Missionaries and volunteers that feature within the children’s experiences, captured within their narratives. Underpinned by Ricœur’s narrative philosophy, this study illuminates and problematises the way in which Western NGO actors feature within the children’s lifeworld’s, and the wider ramifications from postcolonial, and postcolonial feminist theoretical perspectives. This includes the perpetuation of colonial legacies, ideologies, and praxis, that contribute to disempowerment for children, their families, and their communities, and the dual oppression of women. Therefore, this piece argues that despite a need to enhance child protection measures in Uganda, the current approaches that do not align with national and international rights-based policies must be further critically examined, challenged, and reformed, to ensure the wellbeing of the children.

Using Q investment model to scrutinize investment-cash flow sensitivity, a measure of financial constraint, has been a subject of controversy in literature. By using an alternative model called Error Correction model, this study aims to check the sensitivity between firm’s internal finance and investment level for the case of lower middle income country. Literature has shown that firms’ specific characteristics affect the relation between investment and cash flow of the firms. By considering the unique characteristics of Pakistani corporate sector, this study further target to check whether the investment-cash flow sensitivity differs across size of the firms, group affiliation of the firms and dividend policy of the firms. Our findings indicate that Pakistani listed firms are financially constrained. We find a strong relationship between investment and cash flow for small and non-dividend-paying firms; whereas group-affiliation does not affect investment- cash flow sensitivity of firms.

This paper employs the R software in identifying the most suitable ARMA model for forecasting the growth rate of the exchange rate between the US dollar and a unit of the British pound. The data is systematically split into two distinct periods identified as the in-sample period and the out of sample period. The best model selected for the in-sample period is used to make forecasts for the out of sample period. Both traditional and rolling window forecasting methods are employed. This research uses the MSE, MAE, MAPE and correct sign prediction criterion to compare the forecasting performance of the rolling window forecasting method and the traditional forecasting method. The results obtained suggest that the traditional forecasting method performs better judging by MSE, MAE and MAPE. In other words, the traditional forecasting method is more suitable for predicting the magnitude (i.e., size) by which the US /UK exchange rate changes over time. However, the results also suggest that the rolling window forecasting method performs better based on the correct sign prediction criterion. In other words, the rolling window forecasting method is more appropriate for predicting the changes in the sign of the US /UK exchange rate. 

 This paper utilizes the Least Squares Dummy Variables (LSDV) technique in investigating the effect of financial depth on economic growth within a sample of middle-income countries, over the period 2005–2017. The research finds that financial depth has a negative impact on real GDP growth within middle-income countries. This result is robust to the use of alternative measures of financial depth, the use of per capita GDP growth as a proxy for economic growth, the inclusion of dummy variables to control for the 2007–2010 global financial crisis, the exclusion of countries with high average growth as well as across income levels. Based on its findings, this study recommends the need for robust regulations to ensure that the credit facilities of domestic financial institutions are channeled towards productive investments rather than debt servicing.

This paper attempts to explore and improve the success of Facebook technology in undergraduate Sociology classes to enhance students’ engagement. Teaching Sociology in Bangladeshi colleges faces several challenges particularly in using Facebook which has been critically presented in this paper where student engagement has been defined from different aspects i.e. systematically and conceptually. It is found that Facebook is effectively used in various settings for strengthening academic achievements but is not used equally in developing countries like Bangladesh. Nevertheless, the scope of applying ICT technology like Facebook is widening as the use of devices becomes popular gradually. But for achieving the target a suitable plan and sincere efforts is essential which may ensure quality education and the output will be a valuable outcome in the ICT based globalized world

The COVID-19 pandemic is anticipated to continue to the year 2022 and could lead to several business failures if entrepreneurs do not respond adequately. Thus, the purpose of this study is to introduce a framework that captures the impacts and potential responses to the ongoing pandemic. To do that, we conducted telephone interviews with ten entrepreneurs who operate enterprises within Nigeria. Data collected for analysis were transcribed, chronologically arranged, coded, and thematically analyzed using NVivo. Our findings revealed that, during the pandemic, businesses experienced limited opening hours, a decline in their clients' patronage, lower turnover, and employee demotivation. In response, business owners should consider re-strategizing their business activities, maintaining connections with clients, and exploiting available support measures. Our findings have profound theoretical and practical implications. For entrepreneurs and policymakers, they offer insights into the form of challenges confronting businesses during a pandemic. It also provides response activities that entrepreneurs could adopt to mitigate the impact of an epidemic on their enterprises’ performance. For the field of entrepreneurship, it advances the need to integrate public health (health-related issues) into entrepreneurship study and consider its multiple levels of influence on the performance of businesses.

This paper attempts to explore the issue of enhancing pedagogical skills among the college teachers of Bangladesh through CPD. This is a literature review paper that divided the topic into different themes and sub-themes in order to analyze the issue properly. After analyzing 60 studies including journal articles, conference proceedings, and research reports of different authors and organizations this study found several positive impacts of CPD on the teachers regarding uplifting their professional skills. It has also found some challenges of implementing CPD for college teachers identifying the scarcity of resources at the heart of all the challenges. Finally, the paper ends up with some recommendations to enhance the teachers’ professional skills through CPD in Bangladeshi colleges

Ghana, like most other developing countries, is not isolated from the global financial crisis through the impact of such a crisis on economies. This paper examines the financial sector reforms and its effect on the Ghanaian economy, within the developing country context in general and in sub-Saharan Africa (SSA) in particular. The paper seeks to enhance the understanding of relevant policy measures and reflects on what else could be done. The article further studies the effect of change in the institutional environment on bank governance practices primarily to improve the industry’s supervision and regulation, related to the post-crisis exit strategies. This paper discusses the development of ICT infrastructure and application as a basis for the main dimension of Ghana’s digital transformation in financial services. This paper is, therefore, motivated by the lack of empirical studies that examines how the impact of the banking reforms play a substantial role in promoting innovative digital payment systems to replace cash transactions. From the perspective of institutional theory, the study looked at why (and how) a number of policy measures have a significant impact on the financial performance of banks? And how the applications of e-finance in ICT and financial practices, provides several benefits within the banking sector improve the sector’s image and leads to a broader, faster and more efficient market? The application of Koppenjan and Groenewegen (2005) ‘s four-layer model ‘levels of institutional analysis’ perspective seems to be the most useful starting point, which provides the basis for an improved understanding of revealing the inefficient delivery of Ghanaian banking industry in the past. A combination of a review of secondary and empirical data, interviewed used in the analysis. Findings indicate that the financial and banking sector reforms help the industry   advance digital banking culture and impact on the general expansion of the financial and the infusion of financial inclusion in Ghana. These conclusions would be particularly useful in a similar picture in other developing countries, as well as by the bank authorities to create their future policy. It also joins the debate on the impact of the banking reform, a key turning point towards better regulation to refine crisis prevention and resolution mechanisms.

In this study, 396 university students in Turkey are surveyed online regarding their attitudes towards financial issues, their level of financial knowledge, and their financial behavior. The latest version of OECD/INFE Financial Literacy Survey (2018) is used in the study. Using SPSS and LISREL. Factor analysis, Cronbach's Alpha, and Structural Equation Modeling (SEM) are used to analyze the relationship between financial knowledge of the participants with their financial attitude and behavior as well as the mediation effect of financial attitude in this relationship. In line with the common wisdom that the relationship between knowledge and behavior is higher if knowledge is better reflected in the attitude of the individual, the mediation effect of financial attitude strengthens the financial knowledge and financial behavior relationship.

The purpose of this research paper is to explore the factors that influence Saudi users to adopt and use online video games. We developed a theoretical framework based on the Technology Adoption Model (TAM) to examine 6 hypotheses through a survey of 106 video game users. The results indicate that social norms, perceived enjoyment, and social interaction play a positive and significant role in influencing the perceived usefulness of online video games for end users. Also, price value, game quality, and internet speed were all factors that influence end-user perceived ease of use of online video games. Both perceived ease of use and perceived usefulness were all of the significant influence on the attitude to use online video games. Furthermore, perceived usefulness and attitude to use online video games influenced the behavioral intention to use online video games which in return influenced the actual use.

Data quality in banking and financial sector is one of the most researched topics nowadays. With the increasing regulatory burden and increased importance of targeted sales, data quality directly influences funds and performance of banking system. In this paper, the author is aiming to define universal reasons and causes of data quality problem and apply the case to local Azerbaijani banks taking into account local managers’ personal view based on their banking experience. Key finding of the research is that unintegrated software, wrong data insertion, aging of data with the growing speed of market, corporate governance and inability to calculate true costs of low data quality to the local banks are the reasons of data quality issue in the local banks. Moreover, main costs of the data quality issue are time and money, appearance of hidden data factories, obstacles to apply and measure KPIs, uncorrelations in sensitivity analysis and ineffective marketing strategies.