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This paper examined the mediating role of trust in government on the influence of public governance quality indicators (accountability, political stability, government effectiveness, regulatory quality, rule of law, and control of corruption) on tax compliance in Africa. Cross-country data obtained from 38 African countries for 2015 was used and analyzed using Ordinary Least Squares (OLS) regression analysis. The study found that accountability, political stability, control of corruption, and trust have a significant influence on tax compliance among the sampled African countries, but government effectiveness, regulatory quality, and the rule of law and have insignificant influence on tax compliance. The result of the mediating effects revealed that trust mediates the influence of accountability and political stability on tax compliance in Africa. However, it failed to mediate the influence of government effectiveness, regulatory quality, rule of law, and control of corruption on tax compliance among sample African countries. The study offers theoretical insights on the role of trust as a mediator on social exchange relationships from the context of public governance quality on tax compliance. It also implies to the policymakers that building trust is an important mechanism through which the impact of public governance on tax compliance would be more pronounced. The study further calls for replication of its findings in other continents such as the Americas, Asia, and Europe.

Cash(liquidity) management is at the heart of a firm’s financial management. It is a silver lining between the bankruptcy and the success story of a company. Therefore, this study intends to contribute some insights into cash management practices and how firms can use them to achieve sound financial performance. This study provides a comprehensive literature review on existing theories and cash management practices that are useful in decision making. After the analysis of the available literature, the study highlights important theories including trade-off theory (TOT), transaction model, precautionary measures, financial hierarchy, and cash flow theory. Furthermore, management practices such as stochastic cash management model, speeding up cash collections, centralization & decentralization of management, asset portfolio diversification, and cash disbursement are discussed.  The study suggests that a sound financial performance can be achieved through a hybrid approach and through adaptation and embracing innovations in cash management systems.

The study examined the role of training needs assessment on the training outcomes in the insurance sector in Kenya. A desktop methodology was used to carry out this study. This necessitated the use of secondary data obtained from publicly available sources such as published studies, reports, and statistics. This approach of data collection is used by many researchers since it saves time and lowers the cost of data collection. It is also quite reliable and has a wide variety of insights since it is compiled from well-known sources. The current study made use of online journals and libraries, both of which make secondary data readily available. The results revealed that there exist conceptual and geographical gaps relating to the study on the role of training needs assessment on the training outcomes in the insurance sector in Kenya. Most of the results from the empirical review revealed that the main role of training needs assessment on training outcomes is to ensure that the training programs implemented are effective, meet the employees’ needs and to improve the performance of the insurance sectors in Kenya. In addition, TNA enabled organizations to implement flexible, practical oriented training programs so as to keep the employees motivated. The results of the study will be of great significance to the management team of the insurance sector, since it will provide a good knowledge base on what training needs assessment involves and its role on training outcomes in the insurance sector in Kenya. Employees in the insurance sector will also benefit from the findings of this study since it will provide a well-detailed information on some of the employee needs that spearhead the implementation of training programs. The results of the study will also benefit the policymakers in the insurance sector by identifying the appropriate training needs assessment models that will improve the training outcomes of insurance firms in Kenya. Lastly, the findings of this study will serve as a foundation for literature review of researchers and academicians interested in carrying out a study related to these research topics.

The purpose of this paper is to investigate the relationship between the Gross National Happiness indicator and the actual lifestyle of the people of Bhutan. Gross National Happiness is a macroeconomic indicator calculated in Bhutan. It was constructed in contrast to the Gross Domestic Product. Gross National Happiness is designed to guide the country's public policies. Using visual methods in anthropology, this study proposes an immersion in Lamshey, a village in Bhutan. The daily life of the inhabitants is then observed and analyzed with the way gross national happiness is measured. The sociology of quantification provides a framework for analysis that reveals important and new implications. Indeed, to bring together the experience of happiness as it is lived by the Bhutanese, it will be appropriate to distinguish three complementary "Gross National Happiness", according to whether it is measured, lived, or in its ethical dimension.

This study discusses the trend about green human resource management (GHRM) conducted by researchers in international scope. This study aims to understand: (a) the distribution and research links about GHRM in the last 5 years; (b) the level of productivity of GHRM researchers; and (c) the distribution map and international publication of GHRM research according to the keywords. The data collection is done by conducting a data search through Scopus using the keywords of ‘strategic human resource management with the category, article title, abstracts, and keywords during the last five years (2016-2021). The data choice is only based on the articles that have been published and focused on the field of business, management, and accounting. The data is then exported into CSV (comma-separated values) format. The trend of the development of international publications in the GHRM field is analyzed using VosViewer software. The research results show that the development of the instrumentation field in 2016-2021 indexed by Scopus has the highest occurrence in 2020, which reached 78 publications (29.66%). The international publication of the GHRM field is mostly published by the Journal of Cleaner Production, while the most productive author in GHRM is Charbel Jose, Chiapetta Jabbour.

The purpose of this paper is to investigate the relationship between the Gross National Happiness indicator and the actual lifestyle of the people of Bhutan. Gross National Happiness is a macroeconomic indicator calculated in Bhutan. It was constructed in contrast to the Gross Domestic Product. Gross National Happiness is designed to guide the country's public policies. Using visual methods in anthropology, this study proposes an immersion in Lamshey, a village in Bhutan. The daily life of the inhabitants is then observed and analyzed with the way gross national happiness is measured. The sociology of quantification provides a framework for analysis that reveals important and new implications. Indeed, to bring together the experience of happiness as it is lived by the Bhutanese, it will be appropriate to distinguish three complementary "Gross National Happiness", according to whether it is measured, lived, or in its ethical dimension.

The study examined the role of training needs assessment on the training outcomes in the insurance sector in Kenya. A desktop methodology was used to carry out this study. This necessitated the use of secondary data obtained from publicly available sources such as published studies, reports, and statistics. This approach of data collection is used by many researchers since it saves time and lowers the cost of data collection. It is also quite reliable and has a wide variety of insights since it is compiled from well-known sources. The current study made use of online journals and libraries, both of which make secondary data readily available. The results revealed that there exist conceptual and geographical gaps relating to the study on the role of training needs assessment on the training outcomes in the insurance sector in Kenya. Most of the results from the empirical review revealed that the main role of training needs assessment on training outcomes is to ensure that the training programs implemented are effective, meet the employees’ needs and to improve the performance of the insurance sectors in Kenya. In addition, TNA enabled organizations to implement flexible, practical oriented training programs so as to keep the employees motivated. The results of the study will be of great significance to the management team of the insurance sector, since it will provide a good knowledge base on what training needs assessment involves and its role on training outcomes in the insurance sector in Kenya. Employees in the insurance sector will also benefit from the findings of this study since it will provide a well-detailed information on some of the employee needs that spearhead the implementation of training programs. The results of the study will also benefit the policymakers in the insurance sector by identifying the appropriate training needs assessment models that will improve the training outcomes of insurance firms in Kenya. Lastly, the findings of this study will serve as a foundation for literature review of researchers and academicians interested in carrying out a study related to these research topics.

This paper aims to address the effects of organizational change as one of the key issues in management ethics today. The paper is based on the deductive and inductive approaches. The comparability analysis of the data was done with the application software for statistical analysis SPSS as a tool for data entry, organizing the entry of received data through which the similarities and differences between the different variables in relation to the purpose of the research are applied. This paper highlights that organizational ethics comprises the guidelines on how an organization responds to the external environment. The main implications of the paper: (i) Cultural changes are the factor that is usually not taken seriously during the changes that occur in the Bank, therefore the organizational structure created in the institution has determined the need for that culture to change in accordance with new changes so that the staff of the organization is in line with those changes; (ii) better change management skills are not only desirable, but they are also necessary for achieving vital improvements in the Bank; (iii) Ensuring that all staff members are informed of what changes will be made by management is a kind of "selling" of the changes through good and regular communication to the audience within the Bank

This paper examines the concept of symbiosis in Islamic history as developed by Schlomo Dov Goitein, the 20th-century Jewish German scholar in the area of Jewish and Arabic studies, and discusses its application to the identity sourcing of Prophet Muhammad in particular. The aim of the study is to review the historical outline briefly on the background and formation of “symbiosis” preceding and in the aftermath of Goitein’s conceptualization and context, following a qualitative research approach with an intertextual criticism to his references and discussing their possible philological aspects in his mindset. The study found that, while the Islamic historical sources presented the relations between Jews and Muslims in the Madina period of Islam as negative, in Goitein’s works, the Jewish perception of early Islamic history is positively grounded on a mid-eight century Jewish messianic-apocalyptical text, namely, The Secrets of Rabbi Simon ben Yohai as traditionally understood in Judaism for describing Ishmaelites as the savior of Jews from Christian oppression.  This finding seems to be in explicit contradistinction to the concept of innovative “creative symbiosis” with subversion of historical experience.

Amid the outbreak of the Covid-19 virus, there are still many people who do not comply with health protocols, so this condition has prompted the Indonesian government through the Ministry of Health to create a #changeusirwabah campaign with a risk communication approach. This study aims to determine what and to what extent the factors in the campaign can change people's behavior to live a healthy life based on the Health Belief Model and TRA (Theory of Reasoned Action) theory. This study uses a quantitative research approach with regression analysis techniques carried out by taking 170 samples of people in DKI Jakarta who are aware of the Change Banish Outbreak campaign. The role of mediation in this study is an exciting research finding. The perceived risk variable used as a communication approach by the Ministry of Health has a vital role in encouraging the influence of campaign messages on behavioral intention. The results in this study can be used as guidelines for an institution to change public health behavior through health campaigns using a risk approach.