Reconstructing Meaning in Absurdity: an Albert Camus–Inspired Framework for Safeguarding Mental Health Among Individuals with Substance Use Disorder Original Research Article Country Philippines
In contemporary mental health discourse, experiences of meaninglessness and existential distress remain insufficiently integrated with philosophical interpretations of recovery, particularly within substance use disorder contexts. Although Camus’ concept of absurdity explains the tension between human search for meaning and life’s indifference, limited empirical work has examined how this is lived by individuals in addiction recovery. This study explored how persons with substance use disorder experience meaninglessness and construct meaning within Camusian absurdity in relation to mental health and recovery. A qualitative phenomenological design was used involving eight recovered individuals in Cagayan de Oro City selected through purposive sampling and interviewed using semi-structured interviews, with data analyzed thematically. Findings show that participants initially experienced meaninglessness as suffering marked by emotional distress, identity disruption, anxiety, and relational detachment, often leading to substance use as escapist coping. However, recovery emerged when meaninglessness was consciously acknowledged, enabling acceptance, self-awareness, and behavioral change. Participants reinterpreted suffering as a catalyst for transformation, reconstructing purpose through sobriety, human support, gratitude, service, and spiritual grounding. Consistent with Camus, meaning was found to be not discovered but actively created through conscious engagement with absurdity. Overall, confronting meaninglessness functioned both as a source of distress and as a foundation for psychological resilience and recovery. These findings highlight the existential dimension of addiction recovery as both a psychological and philosophical process of meaning reconstruction. It is recommended that mental health interventions for substance use disorder integrate existential meaning-centered approaches and strengthen relational and spiritual support systems to facilitate meaning reconstruction and sustained recovery.
Does Money Supply Drive Inflation in Bangladesh? Evidence from ARDL Bounds Testing Approach. Original Research Article Country Bangladesh
This paper examines the relationship between money supply and inflation in Bangladesh using annual data from 1991 to 2023 obtained from the World Development Indicators (WDI). The Autoregressive Distributed Lag (ARDL) bounds testing approach is used in this study to evaluate the short- and long-run link between broad money and consumer price inflation. The Augmented Dickey-Fuller (ADF) unit root tests show that the variables - inflation and wide money - are stationary at levels, i.e., I(0), hence meeting the ARDL estimation criterion. The optimal lag length (lag 2) is determined by all lag length selection criteria (FPE, AIC, SC, HQ). The ARDL limits test (F-statistic = 5.21) exceeds the upper constraint at the 10% and 5% levels of significance, indicating long-run co integration between broad money and inflation. The long-run coefficient of broad money is 8.48 (p = 0.01), which means that a 1% increase in broad money causes an 8.48% increase in consumer price inflation in the long run. The coefficient of error correction is estimated at -0.71, implying that 71.06% of the error correction occurs within a year, confirming that the adjustment is very fast. Tests rule out serial correlation, heteroskedasticity and nonnormality of residuals. The CUSUM and CUSUM of Squares tests of stability show that the model remains stable throughout time. These findings provide strong empirical evidence in support of the quantity theory of money in Bangladesh, with consequences for monetary policy.
The Influence of Human Capital on Social Entrepreneurship Development Original Research Article Country Philippines
Human capital is a critical determinant in empowering students to engage in entrepreneurial endeavors, particularly in advancing the growth of social entrepreneurship. This study examined how key components of human capital—namely skills development, values integration, and professional readiness—affect essential dimensions of social entrepreneurship, including valuesbased education, sustainability, social impact, and entrepreneurial engagement. The primary objective was to assess the contribution and influence of these human capital components on the development, effective management, and long-term sustainability of social entrepreneurship initiatives. A mixed-method research design was employed, involving 326 respondents from Tagoloan Community College who participated through a structured survey questionnaire. The collected data were analyzed using frequency count and percentage, weighted mean, ANOVA, Pearson correlation coefficient, and multiple linear regression to determine the strength, direction, and significance of relationships among variables. Findings revealed that human capital significantly contributes to the development of social entrepreneurship among students. In particular, sustainability and values-based education emerged as strong predictors of students’ entrepreneurial mindset and their active engagement in socially responsible business practices. The results highlight that enhancing students’ knowledge, competencies, and ethical values fosters the formation of socially responsible entrepreneurs and supports broader community development.
The Current Status and Future of Practicing Blitz Projects within Business and Industry: A Qualitative Study Original Research Article Country Slovenia
Organizations increasingly operate in environments characterized by rapid change, uncertainty, and strong
pressure for faster delivery. In such settings, conventional project management approaches may be insufficient when
immediate action, rapid coordination, and extreme schedule compression are required. This study examines the current
status and future of blitz projects within business and industry. Blitz projects are the most urgent type of project and are
typically associated with crises, emergencies, and other situations in which delay is unacceptable. Although previous
research has discussed blitz projects mainly in disaster response, pandemic management, and military contexts, their
relevance for business and industry remains underexplored. The study uses a qualitative design based on a literature
review and a focus group interview with experienced project managers from different industries. The literature review
synthesizes research on and around blitz project topics. The focus group provides practical insight into the feasibility,
value, and challenges of blitz project implementation. The findings indicate that blitz projects are still primarily associated
with crisis situations, but their logic may become increasingly relevant in industries exposed to innovation pressure and
urgent market demands. The study concludes that blitz projects are not yet in standard practice within business and
industries, but their future role may expand in selected business contexts as a strategic necessity
Budget Planning and Profitability of Registered Saccos in Kenya Original Research Article Country Kenya
Pages 55-59
Mwania Annastacia || Ngaithe Amon || Blessing Ndunge || Mutuku Lita || Priscah Suti || Stephen Savali || Andreas Mujei || Andreas Mujei || CPA/CS Evusa Zablon
Savings and Credit Cooperative Organizations (SACCOs) play a vital role in promoting financial inclusion and economic growth, and despite their strong expansion in Kenya’s economy, increasing competition and regulatory pressures have made effective budgeting practices critical for enhancing profitability. The study aimed to examine the relationship between budgeting practices and the profitability of registered SACCOs in Kenya, specifically assessing whether SACCOs that adopt structured and formal budgeting systems achieve higher profitability than those with weak or informal practices. It focused on key budgeting practices budget planning, implementation, expenditure tracking, and review and evaluated their influence on profitability indicators such as net surplus, return on assets, and member dividends. The study adopted both descriptive and explanatory research designs. It targeted a population of 174 registered deposit-taking SACCOs in Kenya licensed by SASRA. From this population, a sample of 52 SACCOs was selected. The study focused on SACCOs that were operational between 2022 and 2024 and had submitted their audited financial reports during this period. The study found that while planning variance and budget absorption rate were relatively stable across SACCOs, expenditure control ratio, review variance, and return on assets (ROA) showed significant variability, reflecting differences in financial performance. Expenditure control ratio emerged as the strongest and most significant predictor of ROA, with a direct and substantial impact on profitability, whereas planning variance, budget absorption rate, and review variance had minimal direct influence and contributed mainly indirectly through enhancing operational efficiency and financial discipline. Overall, the results indicate that SACCO profitability is largely driven by effective expenditure control, supported by consistent planning and monitoring practices.
Workforce Planning Practice and Employee Performance in County Governments in Kenya Original Research Article Country Kenya
Pages 60-66
Kenneth Kipruto Chelimo || Dr. Josphat Kwasira || Dr. Rael Mandago || Samson Nyangau Paul
The purpose of this study was to establish the influence of workforce planning practice on employee performance county governments in Kenya. The study was anchored on the Blended Workforce Model. The study employed a descriptive design. The target population for this study was all 4631 employees in 9 selected counties. Using statistical formulae, a sample of 369 employees was obtained which was allocated proportionately. Simple random sampling was then be used on the sample obtained across county departments. Self-administered questionnaires were used to collect primary data from the respondents. The data collection instrument was piloted on 37 respondents from Nyandarua, Kericho and Nyamira Counties who did not participate in the actual study. The data collected from the questionnaires were analyzed using both descriptive and inferential statistics with the aid of the Statistical Package for Social Sciences. The results of the survey were presented in tables. The study established that workforce planning practice had weak positive correlation with employee performance. The study concluded that workforce planning practice was a significant predictor of employee performance. The study recommends the need for county governments to expand their demand forecasting mechanisms to cover competitive aspect of the type and quantity of labor that will be needed in the future and to consider realigning their supply forecasting which help determine future quantities and types of labor to be supplied with expected future technology-oriented job requirements.
Tax Deadlines and Financial Performance of Listed Tea Firms in Kenya Original Research Article Country Kenya
Pages 67-75
Naomi Wangari Kuhora || Neddy Soi || Ronuke Bonuke
The tea industry plays a critical role in the Kenyan economy since tea is the leading foreign exchange earner for the country. Therefore, the performance of the leading tea firms is of paramount importance. Hitherto, statistics indicate that the listed tea companies in Kenya have been experiencing either poor, fluctuating or declining financial performance. This study was conducted against the backdrop of limited or no empirical evidence linking the stated performance to tax payment and filing deadlines. The study’s objective was to assess the effect of meeting tax deadlines on the financial performance of listed tea firms in Kenya. The economic valueadded model grounded the study. A cross-sectional research design was adopted. The study also adopted quantitative methods. Whereas the unit of analysis was the four listed tea firms, the unit of observation comprised accountants and finance officers working in these entities. The study was based on primary data, which were collected using a structured questionnaire. The Statistical Package for Social Sciences was employed to descriptively and inferentially analyse the collected data. There existed a moderately strong and statistically significant correlation between meeting tax deadlines and financial performance (r = 0.548; p = 0.000 < 0.05). The stated predictor explained 28.3% of the variability in the listed tea firms’ financial performance. The effect of meeting tax deadlines on financial performance was established to be statistically significant at p-value = 0.05 (t = 5.440; p = 0.000). The results led to the rejection of the null hypothesis, which stated that the effect of meeting tax deadlines on the financial performance of listed tea firms in Kenya was not significant. It was concluded that meeting tax deadlines led to a moderate and substantive improvement in the listed tea firms’ financial performance. The study recommended that the aforementioned firms should always ensure that they paid and filed their corporate taxes within the stipulated time to avoid penalties, which would otherwise negate their financial performance
Financial Planning Challenges in the Gig Economy: An Exploratory Factor Analysis Original Research Article Country Philippines
Pages 76-84
Reil S. Romero || Nicole Villamera || Marc Victor Mamac
This study examines the specific financial planning challenges faced by independent contractors and freelancers in the rapidly growing gig economy. While gig work offers compelling advantages such as flexibility and autonomy, this research aims to analyze how the shift from traditional employment models impacts the ability of Davao City-based freelancers to achieve long-term financial security. This study uses a descriptive exploratory approach using Exploratory Factor Analysis through Principal Component Analysis (EFA-PCA). This study identifies financial knowledge, financial security, financial stability, financial behavior and insurance awareness as primary challenges towards financial planning of freelancers. Likewise, this research shows that despite the efforts exerted in budgeting and efficient financial management, freelancers and gig economy workers are vulnerable to economic shocks. The study concludes that current financial practices and social security systems are insufficient for this emerging workforce. It recommendssystemic reforms, including the development of inclusive financial products tailored for irregular income, governmentsupported portable benefits, and targeted financial literacy programs to ensure the sustained well-being and stability of freelancers in Davao City
ACCENTURE – an Approach to the Organization Original Research Article Country Portugal
Pages 85-90
Alberto Bertrán de Sayas || Hugo Serreta Argilés || Adalmiro Pereira || Tânia Teixeira || Liliana Fontes
Accenture has been selected for this analysis due to its position as one of the largest and most influential professional services companies worldwide. Accenture is widely recognized for its leadership in strategy, technology, digital transformation, and innovation-driven consulting. The main objective of this paper is to analyze Accenture as a business organization from a strategic perspective. The analysis focuses on the company’s historical development, current market position, internal and external environment through a SWOT analysis, corporate strategy, and leadership model. This approach makes it possible to understand how Accenture has built and sustained a competitive advantage in a highly dynamic and demanding industry.
Assessing the Student’s Business Feasibility Study on Entrepreneurial Ventures Original Research Article Country Philippines
This study aims to assess the quality of students’ business feasibility studies and determine how this influences their entrepreneurial ventures, particularly in terms of start-up creation. The research focuses on evaluating how well-prepared feasibility studies contribute to students’ ability to identify business opportunities, develop strategic plans, and implement viable entrepreneurial ideas. It specifically examines essential components of feasibility studies, including market analysis, financial requirements, operational considerations, and technical feasibility, which are crucial in determining the potential success and sustainability of a business venture. Through this evaluation, the study seeks to understand the role of feasibility studies in strengthening entrepreneurial competence among students. A quantitative research design is employed in the study, using a structured survey questionnaire as the primary instrument for data collection. The respondents consist of selected students who have completed or are currently preparing business feasibility studies as part of their academic requirements. The gathered data are analyzed using appropriate statistical tools to determine patterns, levels, and relationships between the quality of feasibility studies and students’ entrepreneurial capabilities, particularly in relation to start-up creation and business readiness. The findings are expected to reveal whether strong preparation in feasibility studies enhances students’ entrepreneurial skills, decision-making abilities, and confidence in establishing business ventures. Furthermore, the study aims to determine whether a significant relationship exists between feasibility study competencies and entrepreneurial outcomes. The results may provide valuable insights for educators and academic institutions in improving entrepreneurship education through practical and skills-based learning approaches that better prepare students to become competent and innovative future entrepreneurs.
Investigating Self-Efficacy and Self-Regulation As Predictors of Mathematics Performance in Students Original Research Article Country Philippines
Pages 107-123
SUSAN A. PASAY || JESWEET CHRISTIE A. ALFANTE || ADRIAN E. TABAL || LILIANNE DELA CERNA SORIANO
This study evaluated the self-regulation strategies and self-efficacy of Grade 10 students at Lusaran National High School and their impact on academic performance. Employing a descriptive correlational research design, we engaged 114 students who completed rigorously adapted and validated survey questionnaires. The data collected were analyzed using weighted means, standard deviations, and Pearson's r. The findings demonstrate a clear lack of significant correlation between self-efficacy, self-regulation, and mathematics performance. Despite students exhibiting high levels of self-regulation and confidence, these factors do not predict their success in math. To effectively enhance mathematical outcomes, we strongly recommend the implementation of additional support strategies, including individualized tutoring, collaborative group projects, and hands-on problem-solving sessions. It is imperative to establish comprehensive programs that target motivation, stress management, engagement, and self-regulation skills, alongside consistent teacher feedback. Furthermore, more research is essential to investigate other influences on math achievement, including socioeconomic factors and classroom dynamics.
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