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The study aimed to find out the effect of employee empowerment practices on the organizational citizenship behaviors of employees toward the organization and toward their coworkers (OCBP & OCBO). To support and establish the theory of the study, literature was reviewed. The study used the descriptive correlational research design and it used the questionnaires to gather the data. The study found that the empowerment practices of the Divine Word College of Laoag in terms of delegation of authority, autonomy, and self-efficacy self-management is high and even the different dimensions of organizational citizenship behavior are also high but not very high. Concerning the relationship between empowerment practices and organizational citizenship behavior of employees, the study was found to be significantly correlated. Therefore, the hypothesis of this study is accepted.  

<p><em>The success of SMEs is determined by the business capital and able to give value added to the business more productively. Various financing pattern schemes for SMEs have been provided in various regions and all economic sectors. However, the development of SMEs credit is still concentrated in several regions in Indonesia</em><em> t</em><em>his can lead to inequality in the growth of SMEs</em><em>. </em><em>This study aims to analyze the convergence of absolute beta and conditional beta in the Provinces in Indonesia and calculate the half-time or time required to achieve steady-state conditions of the SME credit convergence process. Convergence test used is beta conditional convergence and absolute convergence with the monthly time period during 2017.1 until 2017.7. The determinant of SMEs convergence of credit in Indonesia is a number of third-party funds. The model used is dynamic panel data regression and the estimation method used is Arellano-Bond Generalized Method of Moment (AB-GMM).</em></p><p><em>The results of the study show that during the study period, there has been a convergence credit process in Indonesia for both absolute and conditional convergence models. The conditional beta-convergence model provides a smaller beta value than the absolute model. The speed of credit growth convergence between provinces in Indonesia with half-time of 6,94 months for the absolute model and the half-time of 6,96 months for the conditional model. </em><em></em></p>

<p>The purpose of this article is to examine the impact of selected internal and external factors on a bank’s profitability. The research investigates the impact of operational size, liquidity, risk appetite, management efficiency, product diversification, concentration, GDP growth and inflation change on the profitability of sample of 4179 European commercial banks for the period between 2011 and 2015. The input data were obtained from the Orbis Focus and the World Bank databases. The determinants were used to construct two models with ROAA and ROAE as a proxies and regression analysis using between groups panel approach was conducted. It has been found that growing economy impacts banks’ profitability positively. The liquidity has been found to impact profitability positively, but statistically significant results were obtained only with the ROAA model. It has been robustly confirmed that management efficiency, product diversification, market concentration and inflation result in decreased profitability. The operational size has been found to be negatively linked to changes in net results but was confirmed only with ROAA model. Similarly, statistically significant results with regard to liquidity were found only for ROAA model and the correlation was positive. The strong negative impact of market concentration on profitability is an interesting finding allowing for further exploration of reasons for this unexpected vector of correlation.</p>

<p><em>This paper observes the impact of working capital management on profitability of industrial sector in Iraq. Four companies based in Iraq namely: Iraqi Date processing, Iraqi carton manufactories, Baghdad soft drinks and Iraqi for tufted carpets randomly selected and analyzed for the present study over the period 2007 to 2016. Annual reports of these companies have been studied and significant ratios calculated. The variables that were identified as independent for working capital were, current ratio and quick ratio, while return on equity ROE as dependent variable for profitability. The Ordinary Least Square (OLS) model used to examine the impact of working capital management on profitability. Results indicate that ROE is positively related with working capital variables.</em></p>

<p><em>Worldwide, Small and medium-size enterprises (SMEs) exhibit inimitable financial needs. While SMEs remain fundamental to economic growth, their mortality rate in Kenya approaches 90% by the second year, mainly owing to lack of credit. However, scholarly endeavors exploring the impact of alternative finance (AF) on managerial competency - efficiency nexus for manufacturing SMEs have received little attention in Kenya. To resolve this conundrum, a thorough study to investigate how AF impacts managerial competency - efficiency nexus is necessary. The study used a cross-sectional research design, employing both qualitative and quantitative research approaches. The target population was 171 SMEs registered with Kenya Association of Manufacturers. The accessible population was 136 SMEs owners/managers. A semi-structured questionnaire was used to collect primary and secondary data. Data envelopment analysis was used to measure efficiency, multiple regression modeling used to analyze the direct relationships while hierarchical moderated multiple regression analysis employed to test moderation. Partial Least Squares Structural Equation Modeling was used to test robustness of our results. The findings of this study demonstrate that managerial competency positively influences efficiency (β = 0.150, t-value =10.246, P<0.05), and that alternative finance does moderate managerial competency relationships with efficiency (R-Square change of 21.7%).We suggest trainings for manufacturing SME owners/managers in Kenya on the pivotal role of alternative finance to facilitate SMEs achieve higher efficiencies and accelerate economic growth.</em></p>

Section 24 of the Constitution of the Republic of South Africa guarantees everyone the right to an environment that is not harmful to health or well-being. It further requires the state to take reasonable measures to prevent environmental degradation, protect natural resources, and promote sustainable development. Despite this constitutional commitment, South Africa continues to experience increasing climate risks and environmental challenges. Small businesses, particularly those operating in informal and urban settings, are both contributors to and affected by these challenges. Their activities may contribute to environmental harm through poor waste management, inefficient energy use, and limited access to sustainable practices. At the same time, they remain vulnerable to climate impacts such as flooding, water shortages, and extreme weather events. This study examines how weaknesses in climate policy implementation undermine the practical realization of environmental rights under section 24. Using qualitative doctrinal and policy analysis, the study evaluates constitutional provisions, environmental legislation, climate policies, and governance frameworks. Literature reveal that South Africa has developed strong legal and policy frameworks, but implementation remains limited by weak enforcement, fragmented governance, inadequate institutional capacity, and poor coordination across government spheres. These challenges create a gap between constitutional commitments and the lived environmental realities of vulnerable communities and small businesses. Moreover, with appropriate support, these enterprises can adopt sustainable practices, improve resilience, and contribute to broader climate objectives. The study concludes that environmental rights under section 24 cannot be fully achieved through legislation alone. Effective implementation requires stronger accountability, coordinated governance, and practical support mechanisms. It recommends integrating small businesses into climate planning, improving access to climate education and green technologies, and providing incentives for sustainable practices. These measures can strengthen climate resilience, reduce environmental harm, and ensure that the constitutional right to a healthy environment is realized in practice.

Street food plays a vital role in the informal economies of many African countries, especially South Africa. However, evidence suggests that this food poses significant public health risks due to being prepared and sold under unsanitary conditions. This paper explored food safety challenges for street food vendors in Tshilamba, a rural township in Limpopo, South Africa, within the broader Southern African Development Community (SADC) context. This paper used a triangulated method to collect data from primary and secondary sources. It collected primary data from 23 street vendors and insights from 4 key stakeholders. The results indicate that over 80% of street food vendors work in informal, high-traffic areas such as bus terminals and marketplaces that often lack basic sanitation and infrastructure. This situation reflects comparable challenges faced by countries within the SADC region, such as Kenya, Malawi, Mozambique, Zambia and Zimbabwe. In these contexts, vendors operating under analogous conditions are often subjected to eviction because of non-compliance with food safety regulations. Despite existing initiatives, food control programs throughout various regions of Africa continue to exhibit significant weaknesses and require substantial reform. Thus, the paper recommended the incorporation of informal food vendors into established food safety frameworks, the enhancement of regulatory oversight, and the allocation of resources towards the development of infrastructure that facilitates hygienic food vending practices. These actions are vital for improving public health and supporting informal livelihoods.

Maintaining adequate liquidity while preserving profitability remains a central challenge for commercial banks because liquid assets strengthen resilience but typically generate lower returns than loans and other earning assets. This study investigates the effect of liquidity on the profitability of U.S. commercial banks using 8,000 quarterly bank observations for 2010–2024. Profitability is measured by return on assets (ROA), with return on equity (ROE) used for robustness, while liquidity, capital adequacy, the loan-to-asset ratio, and bank size are modeled as explanatory variables. Pooled OLS, fixed-effects, and random-effects estimators are compared, and diagnostic tests support a two-way fixed-effects model with standard errors clustered by bank and quarter. The preferred estimates show that a one-percentage-point increase in the liquidity ratio reduces annualized ROA by 0.0183 percentage points (SE = 0.0031; p < 0.001). A one-standard-deviation rise in liquidity, equal to 5.52 percentage points, lowers ROA by approximately 0.101 percentage points, representing 9.2% of the sample mean ROA of 1.097%. Capital adequacy increases ROA by 0.0530 percentage points, and the loan-to-asset ratio increases it by 0.0148 percentage points, both at p < 0.001, whereas bank size is insignificant (β = 0.1008; p = 0.352). The ROE robustness model also yields a negative liquidity coefficient of −0.1074 (p < 0.001). The findings confirm a measurable liquidity–profitability trade-off and support risk-sensitive liquidity regulation that protects financial stability without encouraging persistently excessive holdings of low-yield liquid assets.

The aim of this study was to determine the adoption level, barriers, and opportunities related to the digital transformation of tax administration in food-processing Small and Medium Enterprises (SMEs) in Harare, Zimbabwe. In particular, the research focused extent of adoption of digital tax systems, challenges faced in using them and how the digitalisation could be used to enhance the level of tax compliance. The research design adopted a quantitative approach involving the use of a structured questionnaire as the data collection method on a sample of 65 randomly selected SMEs. The data was analysed using SPSS with descriptive statistics, correlation and multiple regression analysis. Findings showed that digital tax tools, such as e-filing and e-payment were moderately adopted while significant barriers including poor internet connectivity, high ICT cost, limited digital skills, usability challenges, and system downtimes were identified to have a negative impact on adoption. Although SMEs were aware of the benefits of digital tax systems in terms of efficiency, accuracy, and transparency, the lack of infrastructural and capacity-based factors restricted the adoption of the system. The study recommended that policymakers and Zimbabwe Revenue Authority (ZIMRA) reinforce digital infrastructure, lower the cost of access to technologies, improve the usability of digital platforms, and offer ongoing training in digital skills to facilitate the successful and extensive adoption of digital tax administration systems in Zimbabwe. The research is important as it offers a better understanding of the major barriers and opportunities associated with the adoption of digital tax administration among food-processing SMEs in Zimbabwe adding to the local and regional knowledge of e-tax systems. Practically, the findings inform policymakers and tax authorities on critical areas needing attention, including infrastructural improvement, capacity building, and system reliability to improve SME compliance.

Small, Medium, and Micro Enterprises (SMMEs) play a vital role in economic development by creating jobs, driving innovation, and alleviating poverty. Despite their significance, many SMMEs experience high failure rates due to limited resources, inadequate managerial practices, and insufficient innovation capacity. This study examines the combined effect of transformational leadership and human resource systems in driving innovation within SMMEs. The study is grounded in the Resource-Based View (RBV), which emphasises the importance of internal organisational resources such as leadership capability and human capital development in achieving competitive advantage. A qualitative exploratory research design was adopted within the interpretive paradigm to understand the experiences of SMME owners and managers in the Vhembe District of South Africa. Data were collected through semi-structured interviews with 16 participants across various sectors, including information technology, construction, agriculture, manufacturing, and healthcare. Thematic analysis was used to identify patterns and insights related to leadership practices, human resource development, and innovation activities. The findings indicate that transformational leadership behaviours, particularly intellectual stimulation, inspirational motivation, and individualised consideration, play a significant role in encouraging creative thinking and problem-solving among employees. Furthermore, effective human resource systems, including training, learning orientation, and human capital development, enhance employee skills and facilitate knowledge sharing, which supports innovative practices. The study concludes that the synergy between transformational leadership and strategic human resource systems fosters an environment that promotes product, process, and organisational innovation in SMMEs. These findings provide valuable insights for entrepreneurs and policymakers seeking to strengthen innovation-driven growth and sustainability in the SMME sector.