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This study sought to establish the influence of fraud risk management practices in regard to preventive, detective and corrective controls on the level of fraud occurrence on listed firms in Kenya. This is because limited research had been conducted in the context of listed firms in Kenya and limited attention paid on how corrective controls influences fraud occurrence. A causal research design was applied. Data was obtained from a sample of 275 senior managers by using structured questionnaires. The findings revealed that only preventive and corrective controls had a profound negative effect on the degree of fraud occurrence on listed companies in Kenya. Conversely, detective controls did not considerably reduce fraud occurrence on listed companies in Kenya. The key implication of the findings noted by this study is that the proper implication of the most effectual anti-fraud measures can only be realized when the management are committed to do so. Additionally, corrective controls must be seriously looked into as an effective strategy of curbing fraud since they indeed are instrumental in curbing fraud. Future studies should be extended to the public sector in regard to the government ministries and the distinctive partitions of the private sector such as the insurance, real estate, manufacturing, automobile sectors among others respectively. Moreover, future studies can explore how firm size in terms of asset size or employee size moderates the relationship between fraud risk management practices and the level of fraud occurrence.

This paper focuses on the phenomenon of suicide ravaging Nigerian society. It specifically espouses the causes, manifestations, and feasible panacea to the scourge of suicide in the context of students in higher education in Nigeria. It adopted the content analysis methodology whereby existing secondary data on suicide were comprehensively reviewed and major strands and themes in the data analyzed were used as the basis for the discourse in this paper. The results of the reviewed data reveal that the major causal factors of the upsurge in suicide in Nigeria are attributed to a myriad of problems bedeviling Nigerian society such as; the comatose economy, abject poverty, anomie, globalization, get-rich-syndrome, peer influence, stress, and anxiety associated with socio-economic and political realities of the Nigerian society. These systemic and personal problems negatively impact the youths especially those in the higher institutions of learning because of the rigors associated with academic pursuits in Nigeria. A feasible panacea on how to stem the tide of suicide in Nigeria was discussed at the end of the paper.

Spiritual well-being is the affirmation of one’s life in a relation to external world, one’s ownself and a transcendental power like God. It reflects positive feelings, attitudes, and perceptions leading to a sense of identity, wholeness, peace, harmony, and purpose in life. In this study, it is predicted that individuals with high spiritual well-being will be more spiritually resistant during the COVID-19 pandemic, which is one of the most noteworthy periods when people need to be psychologically strong and resilient. In this study, resilience has been defined as the individual endurance against difficulties and the ability to bounce back and even get better. Hence we hypothesized that spiritual well-being of individuals will be effective on their resilience. We conducted our study in Turkey among adults older than 20 years old. We obtained 384 usable data and we analysed our date by using SPSS 20.0 program. Results confirmed the assumption of this study, regarding spiritual well-being/ resilience relationship.

The recruitment process is more of an issue for many businesses. The process of determining the appropriate candidate to hire is often a costly, time-consuming process. Besides, due to incorrect decision-making or lack of objectivity in hiring processes, recruitment processes may not proceed effectively. Businesses are trying to use technology in their recruitment processes to avoid these problems. Currently, many businesses use internet and software technologies to receive applications and evaluate candidates. But despite these technologies, it takes time and additional personnel costs for people to coordinate all processes. Due to these and similar situations, there has been an increase in the use of artificial intelligence technologies in recruitment processes in the world recently. The use of artificial intelligence in recruitment processes has the effect of reducing costs and decision-making errors and appears to be beneficial in saving time. In this study, the use of artificial intelligence in the recruitment processes of businesses in Turkey was examined. In this context, interviews were conducted with the human resources managers of 22 businesses. According to research results, it was understood that artificial intelligence was benefited only as an auxiliary element in recruitment processes. It has been found that businesses do not rely much on artificial intelligence in their recruitment processes, so they do not use it or partially use it.

With the negative effects of global financial crisis in 2008-2009 and recent Covid 19 pandemic, the need for stress management for individuals and business organizations is significantly increasing. However, the latest advances in digitalization and digital transformation of service companies are reshaping and redesigning the working conditions. This study aimed to explain how stress and burnout syndrome affects the individuals and business organizations. It is also aimed to maintain a theoretical perspective on burnout syndrome models. Main contribution of the paper to literature is its theoretical perspective with fundamental theories and models of burnout syndrome.

The aim of the paper to investigates the reason for business failure using Nokia as a case study. The paper applies the explanatory conclusive research design since there are cause and effect relations that seek to provide a better understanding of the reasons for the market failure. The mobile manufacturing sector is the most interesting and innovative of all in the “Information & Communications Technology” sector (ICT). Nokia was once known as the market’s dominant company, leader, and pacesetter until it underwent a tremendous market failure. The aim of this research is to shed light on Nokia’s failure in the market due to its complacency & fear of change, lack of innovation moving too slowly in terms of being too late in making decisions & inventing of the iPhone. Paper elaborately discusses and analyses the failure reasons supported by a literature review in addition to the characteristics of this industry and its market structure. Finally provide advice for business makers

Employer branding is an important issue that businesses cannot neglect, as it is the process of creating a brand for employees and potential candidates. Especially with the development of technology, it has become easier to reach many resources. However, it has always been more difficult to reach talented human resources. At this point, discovering, attracting, and working with talented employees for a long time has attributed a key role to the employer brand. In this direction, the aim of the study is to investigate the roles of employer branding practices in attracting talents to the company in job applications. Content analysis, which is a qualitative analysis method, was used in the study. Maxqda 20 software program was used to access the findings of this analysis. In the research findings, it was seen that concepts such as reputation, communication, awareness, and the concept of Employer Brand were used together intensively. As a result of the research; It has been understood that businesses that want to attract talented employees to the company use the employer brand and communicate effectively with the external environment. It has been seen that this interaction supports the corporate reputation and this has played an important role in increasing the awareness of the company and in the preference and reliability

The purpose of this paper is to compare three contemporary accident causation models, namely the Swiss Cheese, HFACS, and Fu (2018) Model-based on two accidents existing in the literature. The accidents reviewed are a mine explosion accident and an electrical plant accident. In this way, the validity of the models can be evaluated and weaknesses and strengths revealed. This study discussed the advantages and possible limitations of these models, and according to this discussion, all these models include human and organizational factors and have been found scientific and systematic. According to the results, Fu (2018) and HFACS are more modern, since they were developed based on Swiss Cheese. The product of this research will be a recommendation for safety investigators and accident inspectors which way to turn when choosing the most applicable accident analysis method

The purpose of this study is to examine the impact of the financial risks local governments are exposed to within the scope of financial risk management practices. Istanbul Metropolitan Municipality (IMM) was selected for this study because it is the largest local government with the highest budget. In the study, the development of financial risk performance of IMM between the years 2008-2018 was examined in the light of the risks IMM is exposed to. The main results regarding the risks faced by IMM during the period are as follows: Financial data obtained from the financial statements of IMM were used to examine the performance of listed risks& effects they have on the budget of IMM. The results indicate that (i) risk of dependence on shares from the central budget revenue; (ii) IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of dependency was high in terms of counterparty risk.

Airline employees also carry the risk of losing their jobs in times of crisis that closely affect the aviation industry. Therefore, it is important to investigate the burnout syndrome experienced by airline workers in times of crisis. This study aims to evaluate the burnout syndrome of airlines. Findings show that airline flight crews who experienced high levels of burnout syndrome during normal periods experienced less burnout syndrome during crisis periods. It is understood that the reason for this situation is that they cling to their jobs more tightly against the risk of losing their jobs.

Using a large sample of U.S. firms during 1987–2011, we find robust evidence that the issuance of seasoned equity is associated with abnormally high future stock price crash risk. The association between seasoned equity offerings and crash risk is stronger among offerings that involve the sale of secondary shares (existing shares sold by insiders or large blockholders). We also find that recent seasoned equity issuers are far less likely to experience sudden positive price jumps relative to firms that have not recently issued equity. Our findings of elevated crash risk and diminished jump risk, when taken together, are consistent with a heightened propensity for firms to hoard bad news but not good news when issuing equity.

The purpose of this research paper is to extensively investigate and examine the effect of the CAMEL model variables on the profitability and financial soundness of the thirteen Jordanian commercial banks for the period of 2013 to 2019, the primary data were collected from the published audited financial reports of the Jordanian commercial banks. The study uses CAMEL model variables of Capital adequacy, Asset Quality, Management efficiency, Earnings ability, and Liquidity management to rank banks as per their overall performance and measuring their effect on banks’ profitability measures of Return on Assets and Return on Equity separately through applying the fixed effect regression model. It is concluded that the ranking approach shows that Bank of Jordan was in the top position followed by the Capital Bank of Jordan. Jordan Ahli Bank was in the lowest rank in most positions. Furthermore, the empirical results indicates that Non-Interest Income to Total Assets and Net Interest Income to Total Loans and Advances have significant positive relationships with both profitability measures whereas cost to Total Income and Non-Interest Income to Total Assets have strong negative relationships with the profitability measures. In addition, Equity to Total Assets has strong negative relationship with ROE. The study suggests that Jordanian commercial banks can improve their profitability through the concentration on main activities, efficiently managing their capital adequacy, maintaining high quality level of lending policy, and utilization of full assets. Additionally, the current study recommends conducting more studies on banks’ performance determinants with an expanded scope and using more financial models besides the CAMEL model.

The escalating competitiveness within the healthcare industry and the growing financial burden necessitate public hospitals, which serve as crucial entities in this sector, to enhance the efficiency of their resource utilization. Public hospitals are mandated to determine their levels of activity, utilize cases of inactivity as benchmarks, and formulate strategies to ensure their active engagement. This study focuses on doing a performance and cost analysis of health institutions affiliated with the Turkish Republic Ministry of Health, namely the public hospitals in the Bakirköy area of Istanbul. The evaluation of activity and productivity is practiced to assess the performance and cost-effectiveness of these institutions. According to the data enveloping analysis method, it is evident that approximately 80% of health institutions affiliated with the Istanbul Bakirköy district public hospitals Union general secretary are fully operational and efficient. However, 20% of these institutions face challenges in effectively utilizing their resources. It is well acknowledged that teaching and research hospitals exhibit high levels of productivity and activity since they effectively utilize their resources in a sensible manner.

Medical tourism is a global phenomenon in many parts of the world. It features an activity where individuals travel from home country to the host country to seek or receive medical healthcare. Being the third largest sector, medical tourism has a significant contribution towards economic development in the Southeast Asia (SEA) region. However, the literature review depicts a scarcity of research on niche areas among the top player in this region. This study aims to explore the development of the medical tourism industry in the SEA region. An in-depth interview with stakeholders and private hospitals were conducted and analyzed using thematic analysis coupled with document analysis from various secondary data. Four SEA regions were chosen namely Malaysia, Indonesia, Thailand, and Singapore which offer specific niche markets to promote the medical tourism industry. Interestingly, these countries are complementing and not competing with each other in the same industry. This study is vital in enriching the literature in the field of medical tourism in showcasing the niche market of medical tourism in the SEA region. This study also contributes greatly to comparative analysis between these countries in the medical tourism sector. 

The present study aims to propose a model suitable for Turkish organizational culture using observations, a qualitative research method. The reason behind this is that observation is frequently used in ethnographic studies, i.e. studies analyzing culture. An ethnographic study revealed the foundation of the organizational culture of the observed ABC firm. These factors can be listed as fear, fear-driven paternalism, pressure, silence, intimidation, ennui, insensitivity, and apathy and gossiping. It is possible to say that an abusive level of productivity is aimed at the organization and an authoritarian understanding of management.

Consumers highly value environmentally-conscious companies in today's world. These businesses announce their environmental awareness through various marketing tools such as advertising, public relations, sponsorship, social responsibility projects. These methods provide support to environmentalist images of brands since they are informative yet in some cases, they are perceived as unnatural by consumers. It is possible to say that being consistent and plain for actions taken for environmental activities have a direct impact on whether these activities are unnatural or sincere. In the article, the effects on brand and corporate image of green marketing practices of businesses were examined. While examining the image created by the green marketing practices of the brands in the consumer's mind, it is also important to examine the actions taken for social responsibility. Therefore, the green marketing application processes of the corporate social responsibility approach are examined. In this article, a fuel company's advertising film, which is known as environmentally friendly with green marketing practices, has been examined according to the semiotic analysis method.

The importance of Savings and Credit Cooperatives (SACCOs) cannot be underestimated. Despite their importance, they are faced with numerous challenges among them financial distress which threatens their very existence. The current research sought to establish the role of board characteristics in the financial distress suffered by Deposit Taking SACCOs in Nairobi County. The study is anchored inter alia on Agency Theory. Descriptive research design was adopted while Nairobi County was purposively chosen and a census was carried out on deposit taking SACCOs in the county. Secondary data was collected from SASRA using a data collection sheet and a panel data analysis performed using STATA software. The findings were presented using tables. The study concluded that there was a relationship between board characteristics and financial distress of Deposit Taking SACCOs where board composition, board education and board tenure have statistically significant and negative influence on financial distress. In conclusion SACCOs need to have lean boards, Board composition should also be improved by including more women on boards, there should be more inclusion of members with high and relevant education credentials, and SACCOs should have term limits for their members while an analysis too based on the Altman’s Z score models should be adopted for SACCOs. Another research may be carried out to establish other factors causing financial distress and how to turn around the SACCOs already in distress.

Among the various online services provided by the government, e-tax system is one of the commonly used e-government platforms, which offers significant benefits to government and citizens by reducing costs, eliminate human errors, and reduce the turnaround time for processing income tax returns. Despite these plausible benefits, some reservations have been articulated regarding the continuance usage intention of e-tax system. Thus, we investigate the most critical factors of e-tax continuance usage in this paper. We developed an integrated theoretical model based on the technology continuance theory (TCT) extended with social influence and perceived risk. The proposed conceptual model was empirically validated with data collected from a sample of 345 e-tax service users in Bangladesh. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze the collected data. The study findings suggest that user satisfaction, perceived usefulness, and attitude have a direct impact on continuance usage intention where confirmation, ease of use and social influence have indirect influence on continuance usage intention of e-tax system. This paper discusses some contributions to theory and practice based on our findings

In contemporary global liberal economic systems, interest is recognized as an essential and indispensable tool. Ontologically speaking, there is no imperative to eliminate interest from within the system, although debates may arise concerning its rates. The notion that interest in history is considered a need beyond the norm is almost unheard of. Muslim societies integrated into the global economic system have adopted practices to normalize the use of interest, despite acknowledging that it conflicts with their beliefs. However, these efforts have not been successful in reducing interest rates or providing interest-free options to Islamic individuals and institutions. Although the compatibility of interest-free financial institutions and instruments developed under the liberal economic system and Islamic law requires further research, these entities are alleviating the root causes of interest rate restrictions. This study addresses the specific reasons behind the prohibition of interest and explores ways to eliminate these issues while remaining within the system. Using the document analysis method, which is commonly used in qualitative research for methodological purposes, this study will examine basic works in the field and provide evaluations.

This paper focuses on social security threats brought by the Rohingya refugees in Malaysia especially on healthcare services.  First, a brief historical background of Rohingya ethnic and how this ethnic became refugees is discussed. Secondly, this paper provides a preview of Rohingyas during post-Myanmar’s political transition. and a short background of Rohingyas in Malaysia. Third, this paper examines the healthcare services among the Rohingya refugees in Klang Valley, Malaysia, and the accessibility of healthcare.