Since the information presented in the financial statements only shows the past operating performance of the enterprises, it was insufficient to meet demands of current and potential investors. However, current and potential investors need not only financial statements containing information that integrates financial data and sustainability data, but also a reporting system that includes environmental, economic and social impacts. In other words, investors need an integrated financial statement that includes information on social, environmental and economic fields as well as financial information. The reasons for the emergence of this integrated reporting, the definition and purpose of integrated reporting, the reasons for the emergence of integrated reporting, the advantages and disadvantages of the historical development of integrated reporting in Turkey are given

The dividend payout ratio is the percentage of the amount of return from profits in the form of dividends to investors. Profit from investments made by investors in their activities on the capital market is a return of funds known as a return. Investment is made to get a return from the company, both in the form of dividend income and income from capital gain that are accumulated as the difference in selling shares price to the purchase shares price. There are many factors that have effect management's decision in distributing profits in the form of cash dividends. The leverage ratio is a ratio used to measure how company’liabilitiesare covered by their assets (current assets or fix assets). This study aims to analyze the effect ofcash ratio, leverage ratio, return on equity, and total asset turnover to dividend payments.The sample in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period and determined using the purposive sampling method. According to certain criteria, as many as 85 samples are gathered over the past three years. The hypothesis in this study is tested by multiple linear regression analysis. The results of this study find that the cash ratio and return on equity have effectto the dividend payout ratio, while leverage ratio using debt to equity ratio and total assets turnover have no effect on dividend payout ratio.

The militaries played an essential role in the political life of Turkey.Namely, they intensively interfered with it for they appeared the most active defenders of the Kemalism idea. It is true that the Republic of Turkey is a secular country, but the vast majority of its population are Muslim. Hence, shortly after Mustafa Kemal’s death, Muslim political parties came to the fore, trying more and more intensely to establish themselves in the politics of the country and, consequently, to limit secularism. The Turkish military servicemen could not tolerate the Muslim parties attempting to seize power. As faithful defenders of the Kemalist ideology, they often overthrew such governments. Similar casestook placefour times in Turkey in the last century. Turkey's“Justice and Development Party” (AKP) which is the ruling party nowadays, represents a moderate Islam follower. Therefore, the leader of the party, President of Turkey Recep Tayyip Erdogan tried to restrict the militaries yet in 2011, and hepartially suceeded. In 2016, when the lastattempted military coup, the Turkish militaries failed. One of the reasons for this is a thought as if the Turkish president knew about the attempted military coup in advance and he needed it to limit the Turkish militaries. Too shortly after the attempted coup, many high-ranked military officials (including doctors, teachers) were arrested or fired form their working places. After that, the attempted coup by the Turkish military was almost neutralized and in this way the "threat" to Erdogan's government was eliminated.

This study aims to determine and prove the effect of reward, job satisfaction and work environment on employee performance at STIK Siti Khadijah Palembang with work motivation as a mediating variable. The population in this study were all STIK Siti Khadijah Palembang employees of population is 42 people. Sampling in this study used the Saturated Sample technique, namely as many as 42 people as the research sample. The results of this study indicate that Reward has an effect on Work Motivation, Job Satisfaction has an effect on Work Motivation, Work Environment has an effect on Work Motivation, Reward has an effect on Employee Performance, Job Satisfaction has an effect on Employee Performance, Work Environment has an effect on Employee Performance, Work Motivation affects Employee Performance. Rewards on Employee Performance have an indirect effect on Motivation Performance as a mediating variable or intermediary variable. Job Satisfaction on Employee Performance has an indirect effect on Work Motivation as a mediating variable or intermediary variable. As well as the Work Environment on Employee Performance has an indirect effect on Work Motivation as a mediating variable or intermediary variable.

The healthcare industry has undergone, and continues to experience, a substantial degree of change in response to numerous economic, cultural, and political factors. Employees inside healthcare organizations can regularly engage in organizational citizenship activities that scholars have identified in literature as altruism, courtesy, conscientiousness, sportsmanship, and civic virtue to foster real progress, competent functioning, and excellent job results: behaviours that cover beyond those behaviours often noted in formal job descriptions (Ozsahin& Sudak, 2015; Turnipseed &Vandewaa, 2012).

The main objective of the study was to carry out an analysis of influence of corporate governance practices on financial performance of petroleum industries in Kenya. Specifically the study sought to establish the effects of corporate accountability on financial performance of petroleum industries in Kenya. The study will be based on stakeholder theory. The study adopted a descriptive research design. The sample consisted of was 112 operation managers that one from each of petroleum industries. From the study, it was established that there was significant and positive relationship between corporate accountability and financial performance (r=0.413, p=0.000) from the finding, the study recommended that petroleum firms in Kenya should embrace corporate accountability.

Zombie firms are those that can only operate normally withcontinuous support from banks and governments. It occupies a large amount of social resources and has a crowding-out effect on other firms through unfair competition means, which is not conducive to the development of other new market players. Accurate identification of zombie firms and acceleration of exit from the market at the best time may contribute to protecting the interests of employees and creditors, reducing the burden of governments and banks, and better allocation of social resources. This paper identifies 20 listed companies in the iron and steel industry during 2014-2018. We find that the number of zombie firms decreased in 2014-2016, while the number of zombie firms increased in 2016-2018. Finally, we propose the following suggestions from three perspectives of the formation, identification, and selection of four different exit paths for zombie firms.In terms of the formation of zombie firms, enterprises should cooperate with governments and banks to achieve de-zombization from the root cause of zombie firms. In terms of the identification of zombie firms, regulators should continuously improve the identification method based on local conditions. In terms of exit path selection, the appropriate exit path should be selected according to the actual development of the enterprises to maximize the interests of all related parties. Keywords: Chinese Steel