E-tax system and the manual system are two systems that can be used in collecting taxes and social security contributions. The taxes and contributions collected using the e-tax system are different from those collected by using the manual system due to different reasons based on economic and non-economic factors. Effective from July 2012, Rwanda Social Security Board(RSSB) transferred the collection of social security contributions in Rwanda Revenue Authority by utilizing e-tax system. Therefore, present study examined the effect of e-tax system payment on effective collection of social security contribution in Rwanda, determines the effects of e-tax filing system on contribution efficiency in Rwanda and identifying the ways of mitigating the challenges of e- tax system usage on contributions collection efficiency in Rwanda. Through this study, the results demonstrated that the contributors knew the major role of e-tax system in collection of social security contributions in terms of time management and reduction of related costs and consequently e-tax service system helped them to comply on time without any punishment like payment of penalties; it helped the government of Rwanda to know where the priorities to enforce in terms of social security and tax collection, and the findings of the research helped the researcher to get more knowledge about the e-tax system significant effects on the contributions increment and reduction of challenges daily met in this task as well as the self-keeping of files. To realize the study, the researcher used descriptive research study design which based on approach of qualitative and approach of quantitative for exhaustive analysis of data. The total population was 1,599 while the sample size to take was 85 respondents. The primary and secondary sources of data were used like survey questionnaires and documentary analysis. The qualitative data was analyzed using content analysis. For the quantitative data, the codification of information was done utilizing the coding structure. The analysis of the responses from survey questionnaires collected from sampled employers and employees of RSSB showed a success, where the results showed that e-tax system is well used by both RSSB employees and employers and has positive impact on the side of RSSB like increase of contribution collected, reduction of staff costs allocated to the contribution collection, paperless, saving of files space, improved customer services delivery, reduction of customers’ long line queue at RSSB offices and time management while on the side of contributors through e-tax system they got quick services and all activities related to mandatory taxes are done in one stop center without moving away, which is money saving and time management. This led to the reaching of general and specific objectives of the research RSSB is recommended to work closely with the partners especially RRA and other services providers of network, internet connectivity for providing full network and internet connection 24/24hours so that it can be accessible by everyone at any time and everywhere. This research finding is recommended to be a helpful reference to the future researchers who are interested in the similar area.

The purpose of this paper is to identify the domain of total quality management practices that best influences the corporate reputation of commercial banks. Employing quantitative, non-experimental research design and correlational technique, the study surveyed 110 randomly selected employees from six identified commercial banks in Tacurong City, Sultan Kudarat. Data were collected through personal survey using standardized, contextualized questionnaires and were analyzed using the mean, Pearson’s r and regression. Results showed that the total quality management practices and corporate reputation of the respondents are at a very high level suggesting that the measures of both variables are always manifested. The findings of the study also revealed that total quality management practices is correlated with and has significant influence on corporate reputation. When independently regressed, it was found that human resource management of the total quality management practices best influences the corporate reputation of commercial banks.

This paper presents the results of a literature review of the combination of the words "project – benefit – value – growth". The selected set of relevant papers published during the last ten years was extracted using the systematic literature review. Findings from the sample confirmed the topic's relevance but also a significant research gap. Most of the previous research primarily concentrates on a limited number of aspects related to the contribution of benefits without establishing a connection to value creation and growth. The work presented here advocates the need for comprehensive future studies on the described keywords and provides potential directions and gaps to be addressed. Results from such studies are highly relevant to guiding the practice towards the success of project-oriented companies and the project economy.

The main objective of this study is to establish a best-fit model to determine the factors that will boost the operational performance of the real estate industry in the SOCCSKSARGEN region. The paper employed a quantitative research design utilizing a descriptive-correlational design and structural equation model (SEM) technique. Structured survey questionnaires were distributed to 400 real estate practitioners in the SOCCSKSARGEN region. The respondents were selected using a proportionate stratified sampling method. The statistical tools used for data analysis were mean, standard deviation, and structural equation models. The results revealed that the level of work attitude is high, the level of systems thinking is high, the level of organizational agility is high, and the level of organizational performance is high. All latent exogenous variables, work attitude, systems thinking, and organizational agility, have significant relationships with the endogenous variable of organizational performance. The regression weight of the three generated models, structural model number 3, was found to have a direct causal relationship with organizational performance. Model number 3 depicted the direct causal relationship of work attitude ( Organizational commitment and job satisfaction), systems thinking ( Connection and elements), and Organizational agility ( Operational agility and Customer agility), which was found to be the best fit.

This study aims to determine the relationship between credit risk management and the profitability of lending institutions in Panabo City. This study used a quantitative descriptive correlational research method to know the relationship between the two variables by sampling fourty-six lending institutions in Panabo City. The study administered research questionnaires of both variables, which were interpreted using weighted mean and Pearson-r statistical tool. The level of credit risk management of lending institutions with an indicator of credit risk identification, control, assessment, and mitigation has gathered an overall mean of 4.86, with the descriptive equivalent of very high, while the level of profitability of lending institutions with an indicator return on asset and return of equity with an overall mean of 4.91 which both has a descriptive equivalent of very high. Therefore, the finding shows that there is a significant relationship between credit risk management and the profitability of lending institutions in Panabo City.

The study of the influence of financial literacy on financial inclusion and rational financial decisions and their impact on the MSME's financial performance is needed to obtain a more comprehensive understanding. The research aim is: 1) Analyze the direct influence of financial literacy on financial inclusion, the rationality of financial decisions, and the financial performance of MSMEs; 2) Analyze the two path indirect influence of financial literacy on financial performance through financial inclusion or rational financial decisions in MSMEs; and 3) Analyze the three path indirect influence of financial literacy on financial performance through financial inclusion and rational financial decisions in MSMEs. This research design is explanatory research, explaining the causal relationship between several variables through hypothesis testing. The instruments used were financial literacy questionnaires, financial inclusion, rational financial decisions, and MSME financial performance. The techniques used inferential analysis using Structural Equation Modeling- Partial Least Square (SEM PLS). The research result shows that financial literacy influences the financial inclusion, rationality of financial decisions, and financial performance of MSMEs. The results of this study indicate that financial inclusion and financial decisions can mediate the effect of financial literacy on MSME performance in parallel and serially.

The research aim is to analyze the role of entrepreneurial orientation in enhancing competitive advantage and financial performance. This research design is explanatory research, explaining the causal relationship (cause and effect) between several variables. This research is a cross-sectional study in which all research variables were measured during the same period. The object of this research is entrepreneurial orientation, competitive advantage, and financial performance. This research is in the Sarbagita area of Bali. The instruments used are entrepreneurial orientation, competitive advantage, and financial performance questionnaires. The research instrument uses 5 Likert scales. The sampling technique used is the purposive sampling. The sample consisted of 100 traditional village businesses following the objectives and needs of the research in the Sarbagita area of Bali. The analysis technique used is descriptive and inferential analysis with SEM Pls. The study results show that entrepreneurial orientation, competitive advantage, and financial performance of traditional village enterprises are quite good. Entrepreneurial orientation has a significant positive effect on the competitive advantage. Entrepreneurial orientation has a significant positive effect on financial performance. Competitive advantage has a significant positive effect on performance. Entrepreneurial orientation influences financial performance through the competitive advantage of traditional village enterprises.

This study examines the relationship between corporate practices and financial stability within Nigeria's oil and gas sector, aiming to fill a gap in the literature by providing empirical evidence and practical recommendations for enhancing financial resilience. Utilizing a descriptive and explanatory research design, the study leverages on secondary data from financial statements, industry reports, and regulatory filings to analyze the impact of governance, risk management, and operational efficiency on financial stability. The research examines a purposive sample of ten oil and gas companies operating in Nigeria between 2014 and 2023, selected based on criteria such as company size, operational duration and data availability. Descriptive and inferential statistical techniques, including regression analysis and diagnostic tests, were employed to assess the strength and direction of relationships between variables. The findings reveal that robust corporate governance, effective risk management strategies, and high operational efficiency are critical determinants of financial stability in the sector. The study concludes by recommending that firms enhance their governance practices through transparency, accountability, and the adoption of international best practices. This research contributes to the existing body of knowledge by offering a comprehensive analysis of how corporate practices influence financial outcomes in Nigeria's oil and gas sector, a key component of the national economy

The research uses econometric modeling and data from 33 observations to examine the impact of key economic variables on LFPR. The variables include GDP growth, FDI ratio; inflation and trade ratios. The results indicate that foreign direct investment (FDI) and long-term fixed rate mortgages are related, and that total lending appears unrelated; effects of GDP growth and the inflation prove less clear. The study also accounts for potential econometric model issues such as heteroskedasticity and autocorrelation in highlighting the complexity of labor market behaviour modeling. The findings also go a long way toward filling gaps in our understanding of the economic dynamics underpinning labor force participation, offering policymakers some idea regarding how to make the labor market more inclusive and effective. The conclusions of this analysis indicate that when developing policies one must take all the different social, demographic and economic aspects into consideration which influence labor force dynamics.

The Abstract of the descriptive study on neural networks in smart contracts of accounting information system concentrating on financial credit card fraud detection is as follows: Recent after emerging technology the global business trends to develop accounting and managerial system in age artificial intelligence and one of the important duties of accounting is transparency and security issues which main subject of this paper to concentrate on financial fraud detection using machine learning, particularly neural network architectures such as Convolutional Neural Networks and Recurrent Neural Networks , have shown promising results. These models have gained attention for their effectiveness, Convolutional Neural Networks excel at feature extraction through layers of convolution and pooling, allowing them to capture intricate details in data, while Recurrent Neural Networks are well-suited for processing sequential data, enabling them to analyze transaction sequences and identify irregular patterns indicative of fraud. This study provides insights into the effectiveness of neural network models, particularly in credit card fraud detection, emphasizing their potential to enhance the security and efficiency of fraud detection processes, As Smart contracts improve the security of credit card transactions by enhancing efficiency, reducing reliance on third parties, and making transaction resolutions faster. They can also strengthen consumer protection by providing clarity on each party’s exact obligations from inception. technology too improves the security of credit card transactions by providing decentralized security measures, increasing visibility and transparency, enhancing regulatory compliance, and enabling secure data sharing and collaboration to insure developing and quality of new accounting information system in age of artificial intelligence.

An important aspect of the interaction of pathogens with a macroorganism is the bacteria’ resistance to the host innate immunity. Namely against attack from macrophages, killer cells, interferons, acute phase proteins and other factors, the main task of which is the recognition of a foreign antigen and the synthesis of high-affinity antibodies. The highly specific antibodies are the main defense against bacteria. Quite a lot of tests have been developed to assess the host's ability to resist infection. The classic model for studying the mammals immune response to foreign antigens remains the determination of the various mice’ strains primary immune response (PRI) to corpuscular antigen, most often sheep red blood cells (SRBCs) [ 1, 2, 3]. Traditionally, the mice PRI to SRBC study is carried out without preserving the animal life, since the technique includes, first of all, determining the antibody-forming cells (AFCs), rosette-forming cells (RFCs) number in the spleen and bone marrow [ 6, 7, 11]. We have proposed a method for monitoring the formation of the immune response of experimental animals to a thymus-dependent antigen – SRBC, based on the leukocyte migration index (LMI) in the SRBC lysate presence. This method saves the animal life and is distinguished by the fact that the value of the LMI clearly corresponds with the animal's PIR to SRBC and has dynamics similar to the number of the immune RFCs accumulated in the spleen and the blood serum hemagglutinins' titer level ( log2T) [ 4, 5 ]. In addition, we investigated the nature of the macroorganism immune system’ reaction to the Staphylococcus aureus autoclaved culture (SAAC) introduction. In particular, it has been shown that leukocytes of intact and immunized with SAAC mice in vitro respond to the presence of SAAC ‘ lysate in the culture medium with an increase in LMI [10]. So, SAAC’ mice immunization finishing with the adequate immune response formation. In this regard, we assumed that an SAAC is quite suitable for the corpuscular antigen role.

Exchange Traded Fund is a fund that operates according to the fluctuations of a reference index such as a stock index, or a certain type of asset. In financial markets around the world, ETFs are one of the most attractive and capital-attracting investment channels. However, in Vietnam, ETFs are gradually becoming a popular investment tool, especially for investors who advocate passive investment. The article focuses on studying the investment status of ETFs in the Vietnamese stock market according to the following criteria: (1) The amount of ETFs in the Vietnamese stock market, (2) Asset size and net asset value, (3) Simulation index, (4) Volume of listed and registered securities, (5) Fund management fees and (6) Investment efficiency. On that basis, the article draws out the achieved results, remaining limitations and proposes 3 groups of solutions (1) For the Government, (2) For fund management companies and (3) For investors to promote the development of ETF funds, contributing to the goal of upgrading the Vietnamese stock market.

The paper will compare the Great Depression of 1929 and the Global Financial Crisis of 2008, arguably two of the most pivotal economic crises of all time. While these two crises took place in such different times, the state of the social, economic, and technological atmosphere surrounding them was unique to each condition and event. Looking into the various causes, developments, and aftermath of both events, this research is done by observing some of the societal and governmental responses that were occurring during each. It points out the differences between the two periods in terms of economic structure and how the crises were handled differently, drawing especial attention to some of the lessons learned from the Great Depression that influenced responses in 2008. This paper furthers the analysis of how Greece was affected by the crisis of 2008, given the peculiar challenges that had presented as a result of its macroeconomic imbalances and fiscal issues. The comparative analysis underlines similarities and differences between the two crises. It concludes that, while the effects of both were really serious on a global scale, in 2008, the already globalized economy made policy responses more coordinated and effective to avoid a deeper and longer economic downturn. Lessons learned from these crises point out the necessity for proactive action in order not to face further disasters in the economy.

Credit risk is one of the most significant banking risks, which entails the borrower's failure to meet contractual obligations. Credit risk and bank performance in Philippine rural banks from 2018 to 2022 are examined in this study. The Bangko Sentral ng Pilipinas' rural banks' publicly available financial statements are used to evaluate this association. The study utilizes a quantitative research method. The data were analyzed using the Kendall's Tau correlational research design. The study encompasses a total enumeration of 92 rural banks in the Philippines. Bank performance is measured using return on equity. The loanloss provision ratio quantifies the credit risk. Moreover, the results demonstrate that credit risk exerts a detrimental and somewhat substantial impact on bank performance. As the level of credit risk rises, the financial performance of rural banks declines. This implies that Philippine rural banks must adequately and carefully manage their credit risk to ensure financial stability and performance.