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issue Volume 8, Issue 2 (March-April 2024)


  • A Study on Growth and Venture Capital Financing in India
    Original Research Article
    Country INDIA
  • Pages 01-05
  • Dr. Mohan Megavath
  • Abstract | pdf Pdf
  • Starting a business is a challenging endeavour. An entrepreneur needs to deal with a lot of changes. The first funding needed for a company endeavour has always presented a greater difficulty for the companies. Venture capital has historically been a major source of funding for new businesses. Venture capital is money given to new businesses with the hope of helping them grow over time and in the long run because of their special business strategy. Investment in companies that require equity capital allows venture capitalists and venture capital funds to generate revenue. Venture capital funds will recognize these companies and offer expansion and financial support to ensure the business is executed successfully. Venture capital is becoming one of the most important resources for newly founded, creative businesses. It is associated to an increased risk factor. The paper explains how to comprehend the venture capital phenomenon in India.

    • Determinants of Gen Z employee voice on social media
      Original Research Article
      Country Vietnam
    • Pages 06-20
    • Nguyen Minh Hoa || Pham Thi Khanh Linh || Dao Trang Anh || Dao Thu Trang || Vu Quyet Thang || Dang Ngoc Thanh Huong
    • Abstract | pdf Pdf
    • This article investigates the factors that prompt Gen Z employees to express their dissatisfaction with their company on social media. Qualitative research, including in-depth interviews, and social media were conducted to collect data related to the complaint behavior of students and develop a survey questionnaire. After that, an online survey was conducted with 300 Gen Z participants working in different companies in Hanoi, Vietnam. Data from 275 usable surveys were analyzed by SPSS and AMOS software and a series of statistical techniques to identify determinants of Gen Z employee voice on social media. The research results show that four variables, including three individual factors - self-realization, individualism, job insecurity, and one work-related factor – task performance significantly affect Gen Z employee voice on social media. Implications for company managers to better understand and manage Gen Z employee behavior are discussed.


    • Corporate Social Responsibility, Operating Environment, Employee Empowerment: A Causal Model on Business Performance of Mining Companies in Region XI
      Original Research Article
      Country Philippines
    • Pages 21-39
    • MARY JENNIFER LAORDEN ODIAS || WILLIAM T. SUCUAHI, CPA
    • Abstract | pdf Pdf
    • This study aimed to identify the best-fit model for business performance among 400 managers, supervisors, and lead personnel within mining companies in Region XI. The study assessed the relationship between the exogenous variables, namely corporate social responsibility, operating environment, and employee empowerment, and the business performance as endogenous variable. The research utilized a standardized survey instrument using a quantitative, non-experimental design and a descriptive-correlational technique. The data collection process employed a stratified random sampling technique through both face-to-face and online methods. Various statistical analyses, including Pearson product-moment correlation, mean, and structural equation modeling, were employed to fulfill the study's objectives. The study's findings show that operating environment, corporate social responsibility, and business performance exhibited a very high result, while employee empowerment got a high result. Furthermore, all three exogenous variables were significantly associated with the endogenous variable of business performance. Among the different models assessed, Model 5 emerged as the best-fit model. This model highlighted corporate social responsibility, focusing on legal and ethical aspects, the operating environment considering industry regulation and competition, and employee empowerment, emphasizing meaningfulness and competence. Notably, profit and sales growth indicators represented the business performance model, which remained integral to the model's structure.


    • The Influence of Tax Planning on Company Profits
      Original Research Article
      Country Indonesia
    • Pages 40-48
    • Mahagiyani || Finuri Ulya Mufida Akmalia || Sugiono
    • Abstract | pdf Pdf
    • Taxes are contributions from the people to the state treasury which are indirect and used for state expenditure. Laws and regulations that apply to taxpayers. Companies usually carry out tax planning to reduce costs and as a step in implementing profit management. The Company seeks tax planning to reduce tax costs which affect the Company's profit for the period. Profit information in financial reports is generally important, especially for those who use financial reports for contractual purposes and making investment decisions. This data collection method uses interviews and literature studies. Literature study was carried out with company documents related to research. The results of this research show that tax planning activities influence company profits because tax is one of the factors reducing company profits. Tax planning efforts in companies also require increased efforts so that the results can be maximized.


    • Node Classification Algorithms in Complex Networks Using Graph Embedding
      Original Research Article
      Country China
    • Pages 49-69
    • MUSTAFA MAHYOUB SAEED MOHAMMED || SOROUSH AQA MAHDI
    • Abstract | pdf Pdf
    • This research introduces a novel approach to node classification in complex networks, aiming to enhance accuracy and adaptability across diverse network applications. The Dual Autoencoder Learning Method for Attribute Network Representation is proposed, leveraging two autoencoder channels to capture both structural and attribute information. The first channel uses a multi-hop attention mechanism to incorporate local and global structural aspects, while the second channel employs low-pass filtering to extract attribute information guided by structural characteristics. The innovative fusion process integrates representations from both channels, addressing limitations in existing methods. Experimental validation demonstrates superior performance compared to existing algorithms, highlighting the potential of this approach to improve node classification accuracy and adaptability. This research contributes to advancing graph embedding and node classification techniques, providing a foundation for further exploration in dynamic network environments.


    • Exploration of Financial Challenges and the Entrepreneurial Path of Startups
      Original Research Article
      Country Morocco
    • Pages 70-78
    • MIHRAJ Zineb || ALAOUI MDAGHRI Abdelouahed
    • Abstract | pdf Pdf
    • This article is a literature review, offering a comprehensive and in-depth view of the start-up landscape in a context of growing uncertainty, highlighting the challenges, opportunities and singular dynamics that influence this constantly changing entrepreneurial sector. It examines start-ups in a context of uncertainty. It eliminates the confusion between startups and small and medium-sized enterprises, and examines the factors that favor the emergence of these companies, such as technological evolution, socio-economic changes and the increased availability of venture capital. In addition, it highlights the particular requirements faced by start-ups, highlighting the complexity and diversity of their financial operations. The article also examines the startup journey, highlighting the various stages and the appropriate mode of financing at each stage. It also highlights the importance of investors in the startup journey, taking a close look at the different types of investors, their motivations and their influence on the growth and development of startups. Finally, this article looks at the management of uncertainty within startups, highlighting the strategies and practices essential for success in an environment marked by increasing volatility and complexity.


    • Digitalization Utilization and Behavioral Dysfunctionality Contexts in Workplaces
      Original Research Article
      Country Nigeria
    • Pages 79-86
    • Miebi Ugwuzor
    • Abstract | pdf Pdf
    • This paper explored the nature of behavioral dysfunctionality contexts in the utilization of digitalization in work environments. The advent of digital technology has in no small measure transformed many traditional work processes that were hitherto manually operated. The stake has also increased for firms to comply with global standards in order to survive in the highly competitive business environment forcing them to adopt many and varied novel digitalized strategies. Suffice it to say that in spite of all the laudable benefits of such strategizing, there are challenging behavioral issues of digitalization utilization in workplaces in Nigeria, a major player in the quest for dignity, justice and prosperity in Africa, that should be addressed squarely. Any attempt at digitalization must be driven by people for people and their behavioral expressions should be tuned towards enthusiastically optimizing work processes. Participant observation, as well as textual analysis, were utilized to contribute to the knowledge of the distinctive understanding of the behavioral matters relating to the practical world backdrop of digitalization utilization in workplaces. Practical ways forward were suggested in each thematic context.


    • The Link between Learner Support Services and University Student Satisfaction with Online Learning in Kenya: A Case Study of Zetech University
      Original Research Article
      Country Kenya
    • Pages 87-92
    • Dr. Catherine Njoki Chege
    • Abstract | pdf Pdf
    • The aim of this study was to determine the link between learner support services and university student satisfaction with online learning in kenya. The independent variables of the study included awareness of where information on course administration is found, knowledge of a student support office and enhancedacademic support. The dependent variable was university student satisfaction with online learning. The study was anchored on “Transactional Distance Theory (TDT)”. The study’s target population was 10,000 students registered for different courses at Zetech University. Simple random sampling was used to sample 385 respondents. Primary data was collected using a semi structured questionnaire.Regression analysis was conducted using STATA statistical software. Findings indicated that there is a strong link between learner support services and university student satisfaction with online learning. Results of the study indicate that awareness of where information on course administration is found, knowledge of a student support office and enhanced academic support have a significant link with student satisfaction with online learning in kenya. This study will benefit researchers and management of Universities in Kenya.


    • The Influence of Site Popularity, Personal Integrative Benefits, and Social Integrative Benefits on repurchase Intention of E-Commerce Productsin Banda Aceh: Satisfaction Asmediator
      Original Research Article
      Country Indonesia
    • Pages 93-103
    • Sri Indah Lestari || Jasman J Ma'ruf || Ahmad Nizam
    • Abstract | pdf Pdf
    • The purpose of this study is to investigate how site popularity, personal integrative benefits, and social integrative benefits affect the repurchase intentions for e-commerce products in Banda Aceh. The study also explores the role of customer satisfaction as a mediator in this relationship. The research was conducted among all residents of Banda Aceh City and its surroundings who have shopped online on e-commerce platforms, such as Shopee, Tokopedia, Lazada, Blibli, Bukalapak, and others, more than once. A sample of 216 people was selected using Purposive sampling. The Structural Equation Modeling (SEM) was used to analyze the model. The results of the test indicate that site popularity, personal integrative benefits, and social integrative benefits do not have a direct influence on repurchase intentions. However, all three factors have a direct influence on customer satisfaction. Customer satisfaction, in turn, has a direct influence on repurchase intentions. Additionally, this study found that customer satisfaction mediates the relationship between site popularity, personal integrative benefits, and social integrative benefits on repurchase intentions. The limitation of the study is that it only focuses on the Theory of Reasoned Action (TRA) theory in the repurchase intention variable. Future researchers can expand the scope of the model and contribute to the literature on why consumers repurchase from a platform.


    • The Effect of Green Human Resource Management on Green Creativity with Pro-Environmental behavior and Ethical Leadership Style as a Mediating Variable: A Study On Employees at the Banda Aceh City Hotels
      Original Research Article
      Country Indonesia
    • Pages 104-112
    • Mutiara Kinanti || Amri || Iskandarsyah
    • Abstract | pdf Pdf
    • This study aims to see the green human resource management (GHRM) impact on green creativity, both directly and indirectly, through pro-environmental behavior(PEB) and ethical leadership style. Respondents were the employees of Hermes Palace Hotel, KyriadMuraya Hotel, and Oasis Hotel, determined using a census with a total of 120 employees, while the SEM (Structural Equation Modeling) AMOS was used to test the model. The result concludes that GHRM, PEB, and ethical leadership style have a significant influence on green creativity. Then, GHRM affects green creativity indirectly through PEB, and GHRM affects green creativity indirectly through an ethical leadership style. These explain the variables of PEB and ethical leadership style act as partial mediation for the GHRM influences green creativity. These findings are the premise resulting from verification through verification of the model for increasing green creativity, which is proven to be a function of increasing GHRM, strengthening PEB, and strengthening Ethical Leadership Style. This model can be a basis for developing theories related to GHRM, PEB, Ethical Leadership Style, and green creativity, by adding new variables to operationalize variables related to other research subjects.


    • The Influence of Organizational Commitment and Employee Engagement on Employee Performance and it’s Impact on the Performance of Pt Sinar Desa
      Original Research Article
      Country Indonesia
    • Pages 113-120
    • Muhammad Afdhal || Muhammad Adam || Mukhlis
    • Abstract | pdf Pdf
    • This study aims to examine the effect of organizational commitment and employee engagement on employee performance and its impact on the performance of PT Sinar Desa. The population in this study were all employees of PT Sinar Desa, totaling 155 employees. The sample was determined using the census technique where the entire population was sampled. Data were processed using Structural Equation Modeling (SEM) through AMOS for direct effect tests and the Sobel calculator for indirect effect tests. The results showed that organizational commitment, employee engagement, and employee performance affect organizational performance, and also Employee performance mediates the organizational commitment and employee engagement effect on organizational performance partially. These results prove that the performance improvement model of PT. Sinar Desa is a function of increasing the commitment and engagement of its employees so that it can help improve employee performance. This model explains premises that can contribute academically to the development of theory in the field of companies and can be a practical basis for developing business strategies, especially regarding the variables being tested. Research limitations lie in the variables studied. From the survey data, several results can be recommended for the research subject.


    • The Impact of Creativity Management on Employee Performance in Jordanian Telecommunication Companies
      Original Research Article
      Country Jordan
    • Pages 121-131
    • Prof. Refat Alfaouri || Heba Alqudah
    • Abstract | pdf Pdf
    • The aim of this study is to identify the impact of the creativity management in its dimensions (Problem Solving, Risk acceptance, Ability to change, encouraging creativity)on the employee’s performance in the Jordanian telecommunication Companies. The quantitative approach was used by designing a questionnaire distributed to 100 employees from Zain Company in Irbid Governorate. The results of the study proved that the variables affecting employee’s performance that were included in the study (Problem Solving, Risk acceptance, Ability to change, encouraging creativity) were high and positive, as encouraging creativity came to occupy the highest arithmetic average this indicates the presence of interest in encouraging creativity in Jordanian telecommunication Companies, also ability to change performance with high arithmetic mean, which indicates that the level of ability to change was medium in Jordanian telecommunication Companies. The study recommends the need to encourage workers in Jordanian telecommunications companies to generate new ideas that contribute to improving their performance. Telecommunications companies must also pay attention to the strength of experience of managers and workers and benefit their employees from the harvest of their work so that they are able to confront problems and develop appropriate solutions.


    • Examination of Elements that Enhance University Student Satisfaction with Online Learning in Kenya: the Role of Assessment Methods.
      Original Research Article
      Country Kenya
    • Pages 132-136
    • Dr. Catherine Njoki Chege
    • Abstract | pdf Pdf
    • The aim of this study was to examine the elements that enhance university student satisfaction with online learning in Kenya with a special focus on assessment methods used by the university. The independent variables of the study included clearly defined grading system, administration of written assignments and exams linked to objectives. The dependent variable was university student satisfaction with online learning.The study was anchored on “Self Determination Theory (SDT)”. The study’s target population was 10,000 students registered for different courses at Zetech University. Simple random sampling was used to sample 385 respondents. Primary data was collected using a semi structured questionnaire. Regression analysis was conducted using STATA statistical software. Findings indicated that Assessment methods play a significant role in university student satisfaction with online learning. Results of the study showed that there was a statistical positive significant relationship between online student satisfaction and clearly defined grading system-p-value= 0.0050: Administration of written assignments- p-value= 0.0730 and exams linked to objectives- p-value= 0.0040. This indicated that a clearly defined grading system, administration of written assignments and exams linked to objectives contribute greatly to student satisfaction with online learning in kenya. This study will benefit researchers and management of Universities in Kenya.


    • Exploring the Psychological Determinants of Audit Quality: The Mediating Role of Self-Efficacy in the Well-Being-Quality Relationship
      Original Research Article
      Country Canada
    • Pages 137-151
    • Jonathan Muterera || Julia Ann Brettle || Anna Przednowek || Tracy Ashfield
    • Abstract | pdf Pdf
    • This study investigates the impact of auditors' well-being and self-efficacy on audit quality within a high-stakes financial reporting context. Recognizing a gap in existing literature, which often examines these psychological constructs separately or outside of auditing, this research integrates them to assess their collective influence on audit outcomes. Through a survey of auditors, the study explores how well-being affects self-efficacy and audit quality and examines whether self-efficacy mediates the relationship between well-being and audit quality. Employing Structural Equation Modeling, the paper analyzes responses from a sample of auditors in southern African nations, providing a robust framework for understanding these dynamics. The findings reveal that well-being directly influences self-efficacy, which in turn enhances audit quality, highlighting self-efficacy as a key mediator. This study contributes to academic discourse by linking psychological factors to professional efficacy in auditing and offers practical insights for audit firms to improve auditor performance through targeted psychological and organizational support. The conclusions suggest that integrating well-being and self-efficacy into training and policy frameworks can significantly boost the effectiveness and reliability of audits in demanding environments.


    • The Impact of Human Resources Management Practices on Knowledge Economy
      Original Research Article
      Country Malaysia
    • Pages 152-161
    • Ahmed Elzeideyeen || Maged Mustafa Al-Dubai || Barjoyai Bardai
    • Abstract | pdf Pdf
    • This study examined the impact of human resources management practices on knowledge economy in the Jordanian Telecom Company. The Pfeffer, 1998 study served as the basis for the HRMP variables that were employed in this examination. This study employs the quantitative method for its examination and a questionnaire survey as its research approach. After the surveys were successfully collected, 321 were total. To analyze the collected data, the Structural Equation Modeling (SEM) Tool was used (AMOS). According to the results of the hypothesis analysis, the practices that are used to manage human resources have been determined to have a major impact on the knowledge economy. In addition, the findings indicate that two out of the three independent variablesnamely, Compensation Policy (CP), and Selective Hiring (SH)serve as significant predictors of the outcome. Whereas the knowledge economy is not affected by job security in any way.


    • Evolutionary game of green behavior of fresh agricultural product retailers considering public supervision under the perspective theory
      Original Research Article
      Country China
    • Pages 162-181
    • Zhang Sainan
    • Abstract | pdf Pdf
    • Studying the green behavior of fresh agricultural product retailers is of great significance in ensuring high- quality supply and efficient distribution of agricultural products. This article integrates knowledge from prospect theory, evolutionary game theory, and breaks the limitations of traditional game models that assume complete rationality and evolutionary game models that do not involve consumer supervision. It constructs an evolutionary game model for green behavior of fresh agricultural product retailers considering public supervision under prospect theory. By analyzing the evolution trajectory and stability of strategy choices between local governments and retail enterprises, and using Matlab software for simulation analysis, the impact of key parameters on the evolution results was explored, confirming that public participation in supervision has a positive impact on promoting the green development of fresh agricultural product retail enterprises. Finally, based on the evolutionary conclusions, reference suggestions are proposed for government departments and retail enterprises to promote the green development of upstream and downstream enterprises in the fresh agricultural product supply chain.


    • Influence of Political Forces on Procurement Performance in Nyandarua County Government in Kenya
      Original Research Article
      Country Kenya
    • Pages 182-188
    • Teresia Kubai || Margaret Waruguru
    • Abstract | pdf Pdf
    • The extent to which procurement in public organizations achieves optimal performance depends on a great diversity of factors. This study sought to examine the influence of political forces on procurement performance of County government of Nyandarua, Kenya. The study was anchored on systems theory. Moreover, a descriptive survey research design was adopted on a target population of 44 procurement employees and Chief Officers in Nyandarua County government. A census was undertaken where the overall population was taken as the study respondents. The study utilized a structured questionnaire constructed on a Likert scale items as the primary data collection instrument. The collected data was cleaned and analyzed with the help of statistical package for social sciences (SPSS). The findings of the study demonstrated that political forces had positive significant relationship with procurement performance in the county government of Nyandarua. Further, regression analysis demonstrated that political forces had significant effect on procurement performance. The study concluded that political forces have significant effect on procurement performance in Nyandarua county government. It was recommended that the county leadership should be in control of the political forces in procurement function.


    • Supplier Selection and Segmentation Practices on Performance of Star Rated Hotels in Nakuru County, Kenya
      Original Research Article
      Country Kenya
    • Pages 189-206
    • LILIAN ATIENO OPANDE || DR. MARGARET WARUGURU, PhD
    • Abstract | pdf Pdf
    • Supplier Relationship Management (SRM) plays a crucial role in the performance of companies across various industries, and the hotel industry is no exception. Given that the hotel industry heavily relies on the supply of services and products, effectively SRM is vital for success. The primary aim of this research was to explore how Supplier selection and segmentation practices impact the performance of star-rated hotels situated in Nakuru County, Kenya. The study was based on the Theory of Constraintsand Goal Setting Theory to inform its investigation. Employing a descriptive survey design, the research sought to assess the impact of supply selection and segmentation practices on the performance of star-rated hotels in Nakuru County by surveying a comprehensive sample of 87 procurement managers from such establishments. Primary data was collected using a structured questionnaire that was administered via a drop and pick data collection procedure. The researcher adhered to research ethics by first obtaining data collection letter from JKUAT graduate School which was used for obtaining research permit from NACOSTI. Data was analyzed through descriptive statistics and regression analysis methods. The findings were then presented using tables. The results revealed that supplier selection significantly influenced the performance of Star Rated Hotels in Nakuru County (β = 0.186, p = 0.038). Similarly, the examination of supplier segmentation coefficients indicated a significant impact on the performance of these hotels (β = 0.364, p = 0.007). From the researchers’ findings it is recommended that the government should develop a clear policy framework to guide supply selection process in the Tourism sector. Second, the researcher recommends that in practice, the suppliers should be guided by supplier previous supplies lead time, capabilities that meets the technical requirement of the hotel, value addition to the products and services to be supplied to the hotel and history of supply reputation in the hotel sector.