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Since independence, Burundi has endured civil war episodes, five successful and two unsuccessful coup d’états. The instability resulted in the collapse of the economy despite the consummation of the Arusha Agreement. This study moves away from the propensity to only view the security challenges as pitting Tutsis and Hutus.  Such an analytical tendency generates distortions. This study was qualitative and employed a systematic review research methodology in identifying relevant texts. Document analysis was then used to interpret meaning from documents giving them voice over the study area. The main findings were hinged on conflict causes, key assumptions, violence and instability in the past, impunity and governance, the approach to political realism, truth and reconciliation constraints. This study concludes that although power-sharing could be a necessary move as a measure of building confidence, sharing power is not an adequate condition for sustainable development and peace.

The Second Language (L2) research has presented vast curiosity to learners and their judgments on L2. The numerous directions of learner-focus study, however, have not been sufficient to emphasize the learning experiences of learners in relation to their social and economic context, particularly in third world countries. This research explores the perspectives and experiences of school learners in second language learning in the peripheries of Bangladesh. In addition, this research demonstrates how socio-economic drawbacks of students’ family affect their English subject scores in secondary school certificate examination. Educational background of parents also contributes to achieve the better scores in L2. A close relationship is found between learners’ family education, parents’ occupation, and family income and their achieved scores in English in board examination.

Business is a risk. There is no guarantee the business is run By the board of Directors who will always bring profit. One day profit, no profit, and another time can lose. When business decisions are taken by the board of Directors losses especially in significant amounts can be ascertained will happen nervousness on the board of Directors of the Company. State-Owned Enterprises established for business purposes in the full operation of risk. Law No. 19 of 2003 concerning State-Owned Enterprises does not regulate the protection of the Board of Directors of the Company, meanwhile, Law No. 40 of 2007 on Limited Liability Companies regulation of the protection of the Board of Directors of its implementation gives rise to multi-interpretation. Business decisions made by the Board of Directors of the Company in accordance with the principles of Business Judgement Rule are business risk, should get legal protection. The purpose of this research is to find out the weaknesses of this legal protection. This research includes normative legal research with a statutory approach with The analysis technique in this research is investigation strategy. The results show that there is no legal certainty regarding business decisions taken by Directors who experience losses in business transactions so that the Government / DPR must amend the BUMN Law by adding articles on the legal protection of the Directors of Persero.

This paper examined the effect of working capital management practices on the operational performance of selected supermarkets with the national network in Kenya focusing on inventory and creditors’ management as well as receivables and liquidity practices. The paper was pegged on Agency Theory, Iceberg Theory of Money Management and Cash Management Theory. Guided by descriptive research design, 52 branch managers were sampled from four major supermarkets using both the stratified and random sampling methods. Data were analyzed using both descriptive and inferential statistical analysis. Findings revealed that inventory and creditors management practices had a very low effect on the operational performance of supermarkets in Kenya. The study, therefore, recommends that supermarkets should introduce a system where managers are fully equipped with working capital management skills. This should be done continuously to prevent the occurrence of severe liquidity challenges which have witnessed in the past.

This study sought to determine the link between Performance Contracting and implementation of strategic objectives in Kenyan Public Universities. The main objective was to establish the extent of utilization of the Performance Contract (PC) as a tool for implementation for strategic objectives in Kenyan public universities. The study was anchored on the Balanced Score Card theory and used a combination of descriptive survey research design and correlation research design. The target population for this study included thirty-one (31) public universities in Kenya; a sample of 62 respondents was drawn from senior management and officers in charge of PC and strategy implementation in each University as well as 10 key informants from the Ministry of Education and the Public Service Performance Management and Coordination Office. Primary data was collected using structured questionnaires. The data were analyzed using descriptive statistics; correlation and regression analysis was computed to determine the degree of association between the performance of Kenyan public universities in performance contracting and implementation of their strategic objectives. Methodological triangulation and pilot testing were adopted to test for validity while Cronbach Alpha reliability Correlation Coefficient was used to test the reliability of the data. The study established that utilization of Performance Contracts contributes to 74.2% of the changes in strategy implementation in Public Universities in Kenya. It recommends that the universities should focus on the PC as a tool to enhance strategy implementation, allocate more funds for strategy implementation and improve their financial standing by engaging in more income-generating activities.

Overcoming the impact of the Covid pandemic on Islamic banking in Indonesia, management must take strategic steps based on predictions and previous performance identification. Identify performance, information on the factors that affect the performance of Islamic banking in Indonesia is needed. Several aspects that are considered to affect Islamic banking performance that management must consider are capital, liquidity aspects, credit risk, and efficiency. This research examines the influence of the aspects of capital (Capital Adequacy Ratio and Third Party Funds), liquidity (Finance to Debt Ratio ), credit risk (Non-Performing Financing).) and operational efficiency (BOPO) on the performance of Islamic banking in Indonesia 5 (five) years before the Covid pandemic occurred in Indonesia (2015-2019). The results showed that these five aspects had a simultaneous effect on Islamic banking performance in Indonesia, with a termination coefficient of 94.4%. Of the five variables, CAR, FDR, NPF, and BOPO significantly affect performance, while TPF has no significant effect on performance (Return on Assets).

This study examines the relationship between the working capital management practices and sustainability of Barangay Micro Business Enterprises (BMBEs) in Ilocos Norte, Philippines. This study employed a correlational-descriptive research design. Data were gathered using a self-constructed questionnaire, which has been pre-tested to 30 other microenterprises and validated using Cronbach alpha. The participants were the owners of the 301 registered BMBEs in Ilocos Norte. This study was conducted from July to December 2020. The findings demonstrated that most of the BMBEs belong to the wholesale and retail trade sector, are registered as single proprietorships, and have no employees. The results also showed that the BMBEs have low economic, social, and environmental sustainability. Moreover, the study revealed that cash management was significantly related to economic and social sustainability, while accounts receivable and inventory management were significantly related to economic, social, and environmental sustainability.

Managing career development across various industries constantly changes to address varying employees’ needs and it became more difficult with the career disruptions caused by the demands to deal with the environmental conditions, globalization, and output expectations. To keep up with these challenges, this study aims to propose a strategic career development model that will address the need to come up with a framework that will guide human resource management practitioners in identifying appropriate activities that will cater to the interest of employees.

This research aims to observe current inventory management applied by one of the medical equipment distributors specializing in eye health devices, and provide recommendations for an optimal inventory management system to achieve cost efficiency afterward. The method used in this research is quantitative, focusing on processing and analyzing numerical data obtained from the company to calculate safety stock and the number of orders. In addition, ABC classification is also used in data processing to group items based on their value. Items belonging to class A (having a value of 80% for the company) will be used in the data processing. The next step is to conduct forecasting simulations for demand forecasts. The results of the forecast will be used for calculating the safety stock and order quantity. The output from the results of data processing and analysis in this study shows 67 items included in class A, which will then be processed using Minitab software for forecasting. Based on comparing the four forecasting methods, the one with the lowest error value is Trend Analysis. If the company can apply the storage method according to the fixed-time period model calculation, there is a potential savings of US $ 717,133 or 63% of the total overstock

The Covid-19 pandemic restricted the people around the world's boundaries. Therefore, online learning's importance increased in the current era, an essential topic for current research. Students are actively using Massive Open Online Courses (MOOCs) while restricted at their homes during the Covid-19 pandemic. This research investigates the Unified Theory of Acceptance and Use of Technology model (UTAUT) and quality factors to predict the users perceived satisfaction and reuse intentions toward MOOCs in the Covid-19 pandemic. We collected data from three public universities in Wuhan, China and 298 users who were actively using MOOCs participated in this research. The proposed hypotheses were tested by using PLS-SEM. The findings revealed that effort expectancy and social influence directly impacted users' reuse intentions while performance expectancy and perceived course quality positively impacted users' reuse intentions through perceived satisfaction toward MOOCs. This research found the critical role of perceived satisfaction in the current pandemic era. Finally, this research provides important theoretical implications for the researchers and practical implications for the developers, technologists, and policymakers for developing effective systems and strategies in online environments. In addition, this study revealed some limitations and future research guidelines for the researchers.

This paper intends to investigate the existence of daily return anomalies and the weekend effect within Boursa Kuwait, Kuwait’s stock exchange.  Kuwait as an economy has continued to be opened up to foreign investment and as foreign funds being to flood into the market; return anomalies akin to those within international markets begin to materialize, bringing new opportunities for abnormal returns and arbitrage. The premise of this paper is the existence of the January effect and the Weekend effect, and uses econometric methods in support of their existence, bringing into question the challenges to market efficiency and the changing landscape for investors and their strategies.

The Covid-19 is a new virus found in Wuhan, China at the end of 2019, to be precise in December.  This virus spreads very quickly to various parts of the world, causing access between countries to be closed in anticipation of the transmission of covid-19. Covid-19 can be transmitted from one person to another by touching objects that have been exposed to a person with Covid-19 and can also catch it through coughing or sneezing droplets from that person. The existence of Covid-19 has led to changes in the order of life from normal to having to comply with health protocols implemented by the government in various places to anticipate the spread of covid-19, for example in implementing health protocols in places of worship and in crowded places.  In terms of performing worship in a mosque environment, a person is obliged to obey the protocols that have been implemented but in reality, many people don’t comply with health protocols and don’t care about the safety of others. If this is the case, then the mosque administrators or as takmir of the mosque must be responsible for the violations that occur because they are supposed to enforce health protocols in the mosque environment which is their obligation. The research method used by researchers is normative legal research with a statutory and case approach. The takmir of the mosque as the person in charge of all activities carried out in the mosque must fulfill its responsibility in a civil manner towards public disobedience to health protocols that aren’t obeyed because the mosque takmir should strictly enforce the health protocol

This article aims to test and provide empirical evidence of the moderated mediating role that plays moral identity in explaining auditor’s ethical decision making based on Jones' model of moral intensity. Therefore, this research proposes a moderated mediation model where moral identity accessibility mediates the relationship between perceived moral intensity and auditors’ moral judgment. Moreover, Moral identity centrality is tested as a moderator variable for this socio-cognitive model. This study used random sampling methods for external senior auditors operating in audit firms in Morocco. Data obtained by 125 respondents and processed with SmartPLS. The results show that the impact of an auditor’s perceived moral intensity on his moral judgment is fully mediated by moral identity accessibility and moderated by moral identity centrality. Auditor’s moral intensity perception seems to trigger the access to moral identity which in turn affects positively the moral judgment based on how central is moral identity to the individual.

This study aims to examine and analyze the effect of diversification, corporate governance and intellectual capital on sustainability performance, either directly or indirectly, by involving financial performance as a mediating variable. This study uses secondary data on Islamic Commercial Banks in Indonesia which are registered with the Financial Services Authority from 2011 - 2018, with a sample size of 10 Islamic banks that meet the criteria using the purposive sampling method so that 80 observations are obtained. Data is obtained from annual reports, sustainability reports, and reports on the implementation of good corporate governance. The data analysis technique used SEM-PLS with the help of WarpPLS 7.0 software. The results of the study provide empirical evidence that both the quality and quantity of corporate governance, intellectual capital and financial performance have a positive effect on sustainability performance.

This study examines the impact of new digital-only competitors on the Swiss banking business models and value chain. Despite various studies and articles available in the literature about the impact of new digital competitors on the banking industry, there is little research focusing on the Swiss market. The comprehensive research conducted in this study and the data collected through the survey provides a foundation to gauge the impact of the new digital competitors’ pressure on business models and value chain in the Swiss banking industry. The design of the research instrument employed for collecting the primary data has been achieved through a survey shared with 75 managers and experts working in the Swiss banking industry including Swiss banks, FinTechs, BigTechs, and other financial services and consultancy firms. One sample z-test and descriptive statistics have been applied to the survey results to gain a deeper understanding. The outcome of the analysis suggests that the competitive pressure of BigTechs and FinTechs is expected to have a significant impact on the Swiss banking industry, and mainly BigTechs are anticipated to be significantly dominant with disruptive impact.  The obtained results also strongly indicate that the cross-industry ecosystems and close partnerships with the new digital competitors are the potential key strategies to be pursued as the future Swiss banking business models. Besides, the disruptive new market entrants are anticipated to be highly likely to gain significant market share in certain market segments of the banking industry and also to create an “ecosystem” accordingly. The area of Personal and Corporate Banking is found out to be more vulnerable to digital disruption in comparison with the other banking areas.  

Liquidity risk is the potential that an entity will be unable to acquire the cash required to meet its short and intermediate-term obligations. Deposit-taking Savings and Credit Cooperative Organisation (SACCOs) face liquidity risk when they are unable to fund their operations and lending requirements to their members as and when circumstances demand. Given that liquidity is a key phenomenon on the optimal functioning and financial performance of deposit-taking SACCOs, this study critically analyzed the effect of liquidity risk on the financial performance of DT SACCOs in Kenya. The study used a descriptive survey design and employed regression methods to model the relationship between liquidity risk and financial performance of DT SACCOs. The data were analyzed at a 5% level of significance. The study findings revealed that at a 5% level of significance, liquidity risk had a statistically significant influence on the financial performance of deposit-taking SACCOs. Basing on the findings, DT SACCOs are encouraged to focus on enhancing the mobilization of deposits to ensure that an asset portfolio that minimizes liquidity risk is maintained.

The study explores the use of entrepreneurship and Culture in the development of elderly people’s homes in Benin City, Edo State, Nigeria. The major objective of the study is to determine the cultural impediments to the development of elderly people’s homes in Edo state, Nigeria. The other objective is to ascertain the entrepreneurial skill requirements for the elderly. Findings revealed that there is no significant relationship between culture and development of elderly people’s homes in Edo State, Nigeria. It’s more of perception issues. The study also revealed that the elderly need special skills to be relevant to themselves, society, and family

Despite core banking, banks also engage in off-balance-sheet (OBS) market activities. In many developed banking industries, OBS activities have grown to be significant during the last two decades. This paper provides rather scarce evidence on the competitiveness among banks for OBS activities and its impact on the degree of banking sector competition in Sri Lanka. Panzar-Ross H statistic approach employing in this study to estimate bank competition used a comprehensive set of bank-level data of the whole commercial banking sector in Sri Lanka covering the period 1996-2018. The first-round analysis of the study uncovers substantial differences among banks concerning the OBS activities. EGLS panel estimation procedure applied in this study provides evidence for a lower level of competitiveness among Sri Lankan banks for OBS activities. More interestingly, the findings further reveal that the degree of competitiveness for OBS activities has a significant positive impact on the overall competitiveness of the banking sector in Sri Lanka.  These results suggest banking institutions re-visit their business models with greater emphasis on nonconventional banking activities in enhancing bank-level efficiency and hence positively contributing to the overall competitiveness of the banking sector.

The study aimed at assessing the influence of Access to credit as provided by Youth Enterprises Development Fund (YEDF) on the growth of entrepreneurial youth group-based enterprises and moderating effect of group dynamics on the relationship between access to credit and the growth of entrepreneurial youth group-based enterprises. A cross-sectional survey research design was adopted and it used both quantitative and qualitative data. The accessible population comprised group leaders and Youth development Officers. This study employed stratified random sampling on a population of 255 subjects and a sample size was 156 group leaders out of which 121(77%) questionnaires were returned. The statistical package for social sciences (SPSS) version 21 was used to analyze data. YEDF is a government fund initiative with a nationwide presence in Kenya with Nairobi County as the smallest, most populous, has the highest uptake of the YEDF loans amounting to 2.3 billion, and has the highest loan repayment rate of 48%. The analysis of data revealed that access to credit was significant in explaining the growth of entrepreneurial youth group-based enterprises in Nairobi County. Access to credit had an R of 0.222 and contributed only 4.9% to the growth of entrepreneurial youth group-based enterprise. The study established that when group dynamics was introduced the model remained significant and R improved from 0.222 to 0.390. The study concludes that Access to credit significantly influences the growth of Entrepreneurial youth group-based enterprises in Nairobi county while group dynamics have a predictive effect but has no moderating effect.

The main purpose of this study is to evaluate the correlation of perceived security, benefits, and usefulness that has been associate with the cashless transaction attitude. The chosen mode for this research is a quantitative approach. This method is favored because of its simplicity and systematic approach, The primary data were collected by distributing the respondents' questionnaires, A self-administered survey is a questionnaire that was developed exclusively for a respondent. This questionnaire is the most suitable approach for this research because respondents respond comfortably and don't need to make appointments with respondents. However, This study involves 120 participants from several locations in Selangor University, DarulHikmah Library at IIUM in the Gombak area, and Shah Alam area. In the part of the analysis, there is two measurementss that would be tasted in the context of demographic component and assess the relations between the structures and how independent variables affect the dependent variable. On the other hand, the mode of analysis is descriptive statistics and multiple regressions. Also, Both the results are presented by using the statistical tools which are IBM Social Science Statistical Package (SPSS) version 25.0. The findings indicate that the benefits perceived and the adoption of cashless transactions are linked positively and are of perceived importance and acceptance. From the study, this paper discovered that perceived protection correlates negatively. For future research of this subject, a greater variety of independent factors and more detailed models may have been used and further analyses required for the factor analysis. This can lead to further findings that will give the next generation a wider range of knowledge.