International Journal of Professional Business Review 2024-04-08T14:05:10+00:00 Editorial Team [email protected] Open Journal Systems <p align="justify"><strong>International Journal of Professional Business Review (e-ISSN: 2525-3654, DOI: 10.26668)</strong>, aims to publish original research in order to contribute to the promotion and dissemination of key issues in professional business and related areas. The JPB Review is published by <a href=""><strong>Logos University International</strong></a>, Florida, United States of America. The <strong>JPB Review</strong>'s content aspires to be relevant and interesting to a wide readership, which adds to the understanding and discussion of professional business from all areas of knowledge and academia worldwide. To be published in the <strong>JPB Review</strong>, authors must adhere to high standards of research and contribute to theory and/or practice in related areas, regardless of whether the level of analysis is the organization, region or country.</p> <p align="justify">The <strong>JPB Review</strong> challenges potential authors to produce high quality distinguished research, well grounded in theory and with high methodological rigor. The demonstration of an effective conceptual contribution will be considered in the journal's editorial process.</p> <p align="justify">To submit your paper (<strong>English, Portuguese and Spanish language</strong>), please visit the online submission page (login and download template). All articles are subject to a double-blind review process. <strong>JPB Review Journal</strong> require a Contributer ID (see <strong><a href="" target="_blank" rel="noopener">ORCID and Redalyc ID</a></strong>) for all authors. ORCID is a persistent unique identifier for researchers and functions similarly to an article’s Digital Object Identifier (DOI). ORCIDs enable accurate attribution and improved discoverability of an author’s published work. The author will need a registered ORCID in order to submit a manuscript or review a proof in this journal.</p> <p align="justify">This journal <span style="text-decoration: underline;"><strong>is indexing and abstracting in: <a href="">SCOPUS</a></strong> </span>(discontinued and in the process of new indexing in Scopus), <a href=";tip=sid&amp;clean=0"><strong>SCIMAGOJr Q4</strong></a>, REDALYC (MEXICO), Directory of Open Access Journals (DOAJ), Latindex, Ebsco Host Publishing, Cengage Gale Learning, PKP Index, Google Scholar and OpenAire (See Indexing &amp; Abstracting page).</p> <p align="justify">In the drive to succeed in its mission, in addition to the traditional editorial, the journal offers:</p> <p>• Editorial Comments</p> <p>• Articles</p> <p>• Perspectives</p> INFLUENCE OF THE CHARACTERISTICS OF SMALL AND MEDIUM FAMILY BUSINESSES ON CRM IMPLEMENTATION: A CASE STUDY 2024-02-12T23:14:25+00:00 Chifae El Hail [email protected] Mustapha El Koraichi [email protected] <p><strong>Purpose:</strong> This paper aims to explore the customer relationship management (CRM) strategies adopted by Family Small and Medium Entreprises (SME), while highlighting the impact of their characteristics and their assets on the choice and the adoption of these CRM strategies.</p> <p> </p> <p><strong>Methodology:</strong> Since the unique case study approach allows in-depth, multi-faceted explorations of complex issues, we opted for it as a research strategy in order to develop a detailed understanding of the problem. Therefore, an in-depth case study was carried out within a small and medium family business in Morocco.</p> <p> </p> <p><strong>Findings:</strong> Through this study, we have highlighted causal links between the characteristics and specificities of the family SMEs and their impacts on the adoption and implementation of CRM tools and strategies. While some characteristics linked to the nature of family SMEs such as participatory management style, familiness, the desire to transmit the business to future generations and proximity to customers constitute assets for the implementation of CRM, other characteristics, such as the desire to maintain financial independence and recruitment policies that are most often in favor of family members despite their competence, can negatively influence the implementation of successful CRM projects.</p> <p> </p> <p><strong>Implications for Theory and Practice:</strong> The results of the present paper allow the authors to draw conclusions that are relevant to both academics and practitioners. As for the theoretical implications, this study highlights the relationship between the characteristics of family SMEs and the choice and implementation of CRM strategies, while relying on their strengths. Furthermore, developing a good understanding of the specificity of CRM adoption and implementation approaches within family SMEs has important managerial implications for family SME decision-makers, as it can help them make better decisions regarding the choice of relevant CRM strategies and to optimize the deployment of available human, financial and technological resources, while relying on their socio-emotional wealth and their motivation to perpetuate the company.</p> <p> </p> <p><strong>Originality:</strong> This paper is one of the first to explore CRM strategies adopted by family SMEs. The authors present a conceptual framework that can help researchers and practitioners better understand how the family business nature can influence decisions about CRM tools and strategies implementation.</p> 2024-04-03T00:00:00+00:00 Copyright (c) 2024 Chifae El Hail, Mustapha El Koraichi SUSTAINABILITY-ORIENTED INNOVATION AND CSR: A QUANTITATIVE RESEARCH IN BRAZILIAN MULTINATIONALS 2024-03-14T22:48:09+00:00 Karen Esteves Fernandes Pinto [email protected] Moacir Miranda Oliveira Junior [email protected] Carolina Cristina Fernandes [email protected] <p><strong>Objective: </strong>The purpose of this study is to analyze the relationship between Sustainability-Oriented Innovation (SOI) and Corporate Social Responsibility (CSR) in Brazilian multinationals.</p> <p> </p> <p><strong>Theoretical Framework: </strong>The theoretical framework provides relevant information on CSR and SOI, which forms the basis for the development of hypotheses.</p> <p> </p> <p><strong>Method: </strong>To collect data, an e-survey was conducted with Brazilian multinationals operating in various industries and segments, resulting in 60 valid questionnaires. The data was analyzed through multivariate analysis, employing canonical correlation and multiple linear regression procedures.</p> <p> </p> <p><strong>Results and Discussion: </strong>The results of the multivariate analysis empirically supported five hypotheses (h1, h2, h3, h4, and h5). However, the results did not support the hypothesis that predicted a positive correlation between SOI practices and CSR as a differentiation strategy.</p> <p> </p> <p><strong>Research Implications: </strong>The practical and theoretical implications of this research are significant, particularly in shedding light on emerging market multinationals, with a specific focus on Brazilian companies. By specifically examining Brazilian multinationals, this research fills a crucial gap in the literature, offering insights into the unique challenges and opportunities faced by firms from an emerging market like Brazil.</p> <p> </p> <p><strong>Originality/Value: </strong>The findings of this study provide valuable guidance for Brazilian multinational corporations seeking to enhance their CSR initiatives and SOI practices. By understanding the relationships between CSR, SOI, and other key variables, these companies can develop more effective strategies to navigate global markets while simultaneously addressing social and environmental concerns.</p> 2024-04-03T00:00:00+00:00 Copyright (c) 2024 Karen Esteves Fernandes Pinto, Moacir Miranda Oliveira Junior, Carolina Cristina Fernandes ECOALDEAS: SOSTENIBILIDAD ORGANIZACIONAL Y FACTORES DE ÉXITO 2024-03-12T21:06:16+00:00 Jimmy Sánchez Reyes [email protected] Jeisson Fabián Fonseca Ordúz [email protected] Youseline Garavito Hernández [email protected] <p><strong>Objetivo:</strong> Esta investigación se enfoca en analizar los determinantes que más influyen de manera directa en la sostenibilidad de las ecoaldeas, comunidades cuyos pilares fundamentales son la búsqueda de una armonía entre la sostenibilidad ecológica, social y espiritual; y es dentro de su sostenibilidad social que se consideran aspectos relacionados con la gestión administrativa.</p> <p> </p> <p><strong>Marco Teórico:</strong> Con el apoyo de teorías de la organización y el desarrollo sostenible, se investigan los factores que explican el éxito de estas organizaciones, medido por su permanencia en el tiempo.</p> <p> </p> <p><strong>Método:</strong> Mediante el análisis detallado y la interpretación de la información obtenida directamente de ecoaldeas ubicadas alrededor del mundo, se realiza una regresión logística binaria, donde se determinan las variables que tienen significancia y que se explican como “atractores” de la gestión administrativa.</p> <p> </p> <p><strong>Resultados y Discusión:</strong> Los resultados evidencian que, la cultura y la motivación son los determinantes que explican y determinan la permanencia de las ecoaldeas, resaltandosé por encima de otras variables.</p> <p> </p> <p><strong>Implicaciones de la Investigación:</strong> Se contribuye a la teoría de la organización al enmarcar las ecoaldeas como organizaciones y sus variables de la dimensión social como variables también de la gestión administrativa, lo que a su vez ayuda a entender las organizaciones que requiere el desarrollo sostenible.</p> <p> </p> <p><strong>Originalidad/Valor:</strong> Esta investigación aporta a través de un método riguroso como es la regresión logística al entendimentos de las variables determinantes en la permanecia de este tipo de organizaciones que no han sido estudiadas por la ciencia administrativa.</p> 2024-04-03T00:00:00+00:00 Copyright (c) 2024 Jimmy Sánchez Reyes, Jeisson Fabián Fonseca Ordúz, Youseline Garavito Hernández WORKING CAPITAL MANAGEMENT AND FINANCIAL PERFORMANCE: EVIDENCE FROM ALTERNATIVE ENERGY FIRMS IN THE UK 2024-03-01T11:46:38+00:00 Kolawole Ebire [email protected] Lucky Onmonya [email protected] Christopher Ofikwu [email protected] Deborah Adegbenro [email protected] <p><strong>Purpose:</strong> This study examined the impact of working capital management on the financial performance of alternative energy in the UK from 2015 to 2022. The proxy used includes receivable turnover, payable turnover, inventory turnover and return on asset. The study employs an ex-post facto research design using panel data from the sampled firms' annual reports.</p> <p> </p> <p><strong>Methodology:</strong> The panel data were analysed using descriptive statistics, correlation matrix and panel regression analysis. The Hausman specification test showed that the fixed effect was more appropriate.</p> <p> </p> <p><strong>Findings and Conclusion:</strong> The findings show that receivable turnover has a significant positive impact on the return on assets of the alternative firm in the UK. In addition, payable turnover has a significant negative effect on return on assets, while the findings on inventory turnover have an insignificant impact on return on assets. These findings imply that working capital management significantly affects the financial performance of alternative energy firms in the UK. Based on the conclusion, the study recommends that oil and gas firms increase their net cash flow from operating activities to increase their financial performance.</p> <p> </p> <p><strong>Originality/Value:</strong> Globally, it is acknowledged that many companies fail due to poor working capital management. This study contributes to knowledge by examining the effect of working capital management on the financial performance of alternative energy firms in line with sustainable development goals in achieving a sustainable UK economy. This has not been previously studied.</p> 2024-04-03T00:00:00+00:00 Copyright (c) 2024 Kolawole Ebire, Lucky Onmonya, Christopher Ofikwu, Deborah Adegbenro WORK STRESS AND ITS INFLUENCE ON THE EMPLOYEES OF A SERVICE COMPANY IN THE CITY OF MANIZALES 2024-04-03T13:05:33+00:00 Jairo Toro Diaz [email protected] Jairo Carmona Grajales [email protected] Elvia Margoth Echeverry Soto [email protected] Gabriel Eduardo Escobar Arias [email protected] <p><strong>Objective:</strong> The study seeks to determine the levels of work stress in the employees of a service company, describing the causes and their financial impact.</p> <p>&nbsp;</p> <p><strong>Theoretical Framework:</strong> The concepts of work stress defined as a general state of tension that triggers different emotional, cognitive, physiological and behavioral reactions are addressed, as well as some causing factors such as: Physical Environment, Job Demand, Knowing the tasks and interpersonal relationships.</p> <p>&nbsp;</p> <p><strong>Method:</strong> The study has a mixed approach, where qualitative categories were given quantitative management of the data, to find numerical evidence and be able to explain in more detail the presence of the event. The ILO-WHO Work Stress scale was used as an instrument, which was applied to 33 employees of a Contact Center company in the city of Manizales.</p> <p>&nbsp;</p> <p><strong>Results and Discussion:</strong> The results obtained revealed that work stress is below the limit of the intermediate stress range (81.09 / 90.02) and that due to Absenteeism and Turnover, the company has had costs of $43,995,586 COP according to approximate calculations.</p> <p>&nbsp;</p> <p><strong>Research Implications:</strong> The evidence from the study showed information that allows companies in the service sector to generate strategies for stress management and contribute to reducing costs due to absenteeism and turnover, the above could be used in other sectors or companies in the region.</p> <p>&nbsp;</p> <p><strong>Originality/Value:</strong> The value lies in contributing to the development of the state of the art on the subject and as a reference for future studies since the state of the art shows little research in Contact Center companies in Latin America, likewise for companies generating well-being strategies and the management of the stress.</p> 2024-04-03T00:00:00+00:00 Copyright (c) 2024 BIBLIOMETRIC ANALYSIS OF VENTURE TEAMS OF TECHNOLOGY-BASED FIRMS 2024-03-02T17:27:58+00:00 Ana Lucía Alzate-Alvarado [email protected] Gabriela Ribes-Giner [email protected] Ismael Moya-Clemente [email protected] <p><strong>Purpose:</strong> Due to its growing impact on the economic development of countries, research on venture teams in new technology-based firms - TBFs has been increasing in recent years, seeking to identify the success and failure factors of this type of firms, given their high mortality rates. This paper ana-lyzes the changes that have occurred in the intellectual structure of this discipline.</p> <p> </p> <p><strong>Methodology:</strong> The bibliometric method was used to analyze the theme of venture teams in the new TBFs. The information collected was extracted from the main collection of the Web of Science (WoS) and SCOPUS databases from 1987 to 2020. The Nvivo and VOSviewer softwares are used to perform the initial analyzesas well as the analysis of citations, co-citations, co-authorship, etc.</p> <p> </p> <p><strong>Findings and Conclusion:</strong> The advances associated with the main authors, sources and countries, the general citation structure and the development of this field are presented. The results show a growing publication trend as of 2009, seeing a higher production of articles between 2014 and 2019. USA is the most influential country, followed by China and Italy. The"Research Policy" and " Strategic Entrepreneurship Journal"are the most influential sources.</p> <p> </p> <p><strong>Originality/Value:</strong> The main contribution of this work is to show the evolution of this theme, so that researchers can use it in the future in their theoretical and research frameworks.</p> 2024-04-03T00:00:00+00:00 Copyright (c) 2024 Ana Lucía Alzate-Alvarado, Gabriela Ribes-Giner, Ismael Moya-Clemente ARTIFICIAL INTELLIGENCE APPLICATIONS IN E-COMMERCE: A BIBLIOMETRIC STUDY FROM 1995 TO 2023 USING MERGED DATA SOURCES 2024-03-23T12:48:57+00:00 Ikhlass Boukrouh [email protected] Abdelah Azmani [email protected] <p><strong>Purpose:</strong> The aim of this study is to conduct a comprehensive review of scientific articles concerning artificial intelligence (AI) applications in electronic commerce through bibliometric analysis.</p> <p> </p> <p><strong>Theoretical Framework:</strong> The current study utilized both the SCOPUS and Web of Science (WoS) databases to enrich the analysis with a wider selection of papers in the field, incorporating an examination of the most cited documents.</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> The dataset for analysis was selected according to the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework, integrating data from Scopus and WoS through R software, specifically using the biblioshiny library. It includes 8372 papers published from 1995 to 2023. This study's data analysis used two approaches: descriptive analysis to examine the data quantitatively and scientific mapping to explore the intellectual and social structures within the dataset.</p> <p> </p> <p><strong>Findings:</strong> The results reveal significant trends in the application of artificial intelligence in e-commerce, highlighting the rapid growth of interest in this area over the last decade. China emerges as the country with the highest number of citations, with ZHANG Y identified as the most relevant author and HU M as the most cited author. Furthermore, the study identifies prevalent keywords used by the authors, including sentiment analysis and recommendation systems.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> This study underscores the transformative potential of AI in enhancing e-commerce practices, offering insights for both academic researchers and industry professionals by providing valuable perspectives on current trends and contributions.</p> <p> </p> <p><strong>Originality/Value:</strong> The value of the study lies in its comprehensive bibliometric approach, which integrates two major databases to explore AI's applications in e-commerce. This deviation from previous reviews, which often rely on a single database, provides a deeper understanding of the current landscape and future directions in this field.</p> 2024-04-04T00:00:00+00:00 Copyright (c) 2024 Ikhlass Boukrouh, Abdelah Azmani IDENTIFYING BARRIERS IN PUBLIC SECTOR DIGITAL TRANSFORMATION: A CASE STUDY IN INDONESIA CITY OFFICE FOR POPULATION ADMINISTRATION AND CIVIL REGISTRATION (COPACR) CONTEXT 2024-03-16T06:57:54+00:00 Agus Imam Sonhaji [email protected] Maria Anityasari [email protected] Mahendrawathi ER [email protected] <p><strong>Purpose:</strong> This paper presents a case study of the Surabaya City Office for Population Administration and Civil Registration (COPACR), which is currently undergoing digitization and digital transformation across all its civil registration service lines. This research identifies internal and external barriers relevant to digital transformation in the context of Surabaya COPACR.</p> <p> </p> <p><strong>Theoretical Framework:</strong> This study combines qualitative and quantitative methods to identify internal and external barriers relevant to the implementation of digital transformation in the COPACR sector. The barriers are validated through Focus Group Discussions (FGDs) applying the Analytic Hierarchy Process (AHP) and Expert Choice tools. Priority barriers are determined based on the highest relevance weight values from the perspectives of Top Management and Field Officers.</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> This research adopts an action research methodology, leveraging the researcher's position within the system to directly intervene and facilitate change. A mixed-method approach is employed, combining qualitative and quantitative methodologies. Twenty literature sources are utilized to identify internal and external barriers within public sectors to adopt digital transformation. A total of 63 barriers (33 internal and 30 external) are categorized and their relevance tested through Focus Group Discussions (FGDs). Barrier priorities are selected using the Analytic Hierarchy Process (AHP) method and expert choice tools.</p> <p> </p> <p><strong>Findings:</strong> The Surabaya COPACR in developing countries exhibits characteristics such as low employee motivation, inadequate officer competency, rigid bureaucratic structures, and limited innovation. With these conditions, the internal priorities for adopting digital transformation in Surabaya COPACR include lack of political support, traditional bureaucracy, organizational complexity, and lack of competency. External barriers include inflexible regulations, bureaucracy, lack of data standardization, and inadequate funding allocation.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> This research contributes theoretical insights into internal and external priority barriers that need to be considered to adopt digital transformation in the COPACR context of developing countries. The identified barriers can serve as references for public sectors with similar organizational characteristics in developing countries to design strategies for adopting digital transformation effectively.</p> <p> </p> <p><strong>Originality/Value:</strong> This study identifies internal and external barriers to digital transformation in the Surabaya COPACR context, involving assessments from both strategic (Top Management) and technical (Field Officer) perspectives.</p> 2024-04-04T00:00:00+00:00 Copyright (c) 2024 Agus Imam Sonhaji, Maria Anityasari, Mahendrawathi ER EVALUATING THE IMPACT OF INNOVATION ON BILATERAL TRADE IN NIGERIA 2024-02-28T11:00:07+00:00 Khalid Garba [email protected] <p><strong>Purpose:</strong> the study examined the impact of innovation categorised into copyright, patents, and innovation index, on bilateral trade flows and trade costs on manufactured bilateral trade in Nigeria.</p> <p> </p> <p><strong>Theoretical Framework:</strong> challenges facing the international trade such as high import and export tariff, taxes, deflation and inflation, unemployment and in one way or the other affect the economic growth of Nigeria. There is need to investigate the impact of innovation on bilateral trade flows and trade costs on manufactured bilateral trade in Nigeria.</p> <p> </p> <p><strong>Methodology:</strong> the study adopted an ex post facto research design. Data were subjected to various diagnostic test ranging from descriptive statistics, unit root test, using Micro-soft excel and E-View 10 and econometric modelling. The researcher employed an econometric method of analysis which makes validation to become necessary. Because it outlines the summary statistics which will display the statistical summary and properties of the variable included in the model.</p> <p> </p> <p><strong>Findings:</strong> Some research found a positive but non-significant relationship between technological innovation and economic growth and others showed just a positive relationship. Digital advancement was also shown to exhibit a significant effect on economic growth in Nigeria.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implication:</strong> The most consensus recommendation, was an increase in budgetary allocation for the technological development.</p> 2024-04-04T00:00:00+00:00 Copyright (c) 2024 Khalid Garba JOB CREATORS OF FRESH GRADUATES IN TECHNICAL INSTITUTIONS 2024-03-12T06:31:38+00:00 Irdayanti Mat Nashir [email protected] Ramlee Mustapha [email protected] Mohamad Amiruddin Bin Ismail [email protected] Sudiyatno Dikas Partodiwiryo [email protected] Wan Nurlisa Wan Ahmad [email protected] <p><strong>Objective:</strong> The main objective of this research is to explore the elements of technical graduates who want to create their own jobs after graduated.</p> <p> </p> <p><strong>Theoretical Framework:</strong> The study aims to list down the elements of technical graduates who want to create their own jobs using Delphi Technique. Kajian ini menggunakan Entrepreneurship Theory, Supply and Demand Theory, Human Capital Theory, Innovation Theory dan Structural Unemployment Theory sebagai asas dalam pembangunan kerangka tersebut.</p> <p> </p> <p><strong>Design/Methodology/Approaches:</strong> This study uses primary data where elements are obtained from articles, journals, books related to entrepreneurship, career, and employability. The approach used in this study is quantitative and the Delphi Technique has been applied in collecting and validating the collected elements. The quantitative approach used is to use a cross-sectional survey design where a set of questionnaires has been distributed to 331 graduates in technical fields in Malaysia to answer the main purpose of the study which is to identify students' perceptions of 17 elements that have been confirmed by experts and to find if there are a significant relationship between parents' occupational background to these 17 confirmed elements among students.</p> <p> </p> <p><strong>Findings:</strong> The data obtained was analysed using descriptive and inferential statistical analysis, which is Mean, Median, Interquartile Range and Standard Deviation to answer each stated research objective. Overall, technical graduates have an average perception of the elements of creating a job. They lack this element in themselves as a job creator. The conclusion of this research, it is hoped that the interest groups involved in curriculum development, the administrators as well as the students themselves can improve themselves with skills and business knowledge so that the spirit of entrepreneurship increases among students and at the same time can reduce the unemployment rate and matching in the job and the business field that is engaged with the field that have been studied in institution.</p> <p> </p> <p><strong>Originality/Value:</strong> This study is more relevant and practically applied to education institutions who want to offer new programs to graduates and create courses or programs related to student competence.</p> 2024-04-04T00:00:00+00:00 Copyright (c) 2024 Irdayanti Mat Nashir, Ramlee Mustapha, Mohamad Amiruddin Bin Ismail, Sudiyatno Dikas Partodiwiryo, Wan Nurlisa Wan Ahmad IMPROVING COMMUNITY WELFARE THROUGH THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY 2024-02-19T08:45:29+00:00 Ida Bagus Made Agung Dwijatenaya [email protected] Aini [email protected] Yonathan Palinggi [email protected] Musmuliadi [email protected] Srikandini Narulita [email protected] Silvana Kardinar Wijayanti [email protected] <p><strong>Objectives:</strong> This paper aimed to analyze the influence of corporate social responsibility (CSR) and social capital on community welfare and the influence of corporate social responsibility (CSR) through social capital on community welfare.</p> <p> </p> <p><strong>Theoretical Framework:</strong> The focus of this research was to examine the direct and indirect influence of CSR implementation on community welfare. The direct influence of social capital was community welfare. Some of the concepts used are welfare, social capital and CSR, as well as several empirical studies to support the model.</p> <p> </p> <p><strong>Research Methodology:</strong> This research applied a quantitative research design with an inferential statistical approach. Data was collected in the form of secondary and primary data. Data was collected through in-depth interviews based on questionnaires, observation and literature review. The sample used was 97 people. Data analysis applied SmartPLS version 3.</p> <p> </p> <p><strong>Findings:</strong> The study found that CSR has a positive and significant effect on community welfare and social capital. Social capital had a positive but insignificant effect on community welfare, and CSR had a positive but insignificant effect on community welfare through social capital.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> This research focused on community welfare, CSR and social capital that influence it.</p> <p> </p> <p><strong>Originality/Value:</strong> This study provided additional value for those who were active in improving welfare through community empowerment. CSR is a form of community empowerment that has a positive and significant effect on social capital and welfare. For this reason, social capital could be utilized optimally for the welfare of society.</p> 2024-04-08T00:00:00+00:00 Copyright (c) 2024 Ida Bagus Made Agung Dwijatenaya, Aini, Yonathan Palinggi, Musmuliadi, Srikandini Narulita, Silvana Kardinar Wijayanti RE-ADJUSTMENT OF STRUCTURAL DESIGN IN THE TEACHING AND LEARNING PROCESS OF ARCHITECTS: CURRICULAR CUTTING 2024-04-08T13:57:13+00:00 Érika Stella Silva Menezes [email protected] Luiz Roberto da Cunha Freitas [email protected] José de Souza Júnior Souza [email protected] João da Costa Pantoja [email protected] <p><strong>Research Objective:</strong> Discuss the reassessment of the structural conception in the process of teaching and learning two architects, with views not aprimoramento and association with a new reality in the field of construction.</p> <p><strong>Theoretical Framework</strong>: Construct a brief history on the design of structures for graduate courses in architecture, using surveys pointed out in the main works published in the area, to highlight the importance of readjusting the two courses to new market demands.</p> <p><strong>Methodology:</strong> The applied methodology is not present article and bibliographic research, which consists of the analysis of literature related to thematic addressed systematically on the subject of teaching-learning of structures for graduate courses, in architecture. It is important to highlight that bibliographic research, in accordance with rigorous scientific standards, becomes essential for the construction of quality scientific work, updated, consistent and theoretically founded. Foram used books, newspapers, articles and Internet sites, among other sources.</p> <p><strong>Results:</strong> There are several problems not in the teaching of structures in schools of architecture and urbanism, such as purely expository classrooms and teaching programs distant from current professional practice, which leads us to conclude that the Structural Chain of Two Courses presents gaps in its composition, for not making integration between other disciplines, not being updated with new market demands or the adoption of didactic resources with qualitative knowledge on structural behavior, or which results directly in failures in the technological training of architects.</p> <p><strong>Theoretical and Practical Contributions:</strong> Faced with new market demands and surveys put forward during the research, or present work possibly relevant to the topic.</p> 2024-04-08T00:00:00+00:00 Copyright (c) 2024 THE MODEL OF STRATEGIC MANAGEMENT OF A RELIGIOUS TOURISM DESTINATION IN FUNCTION OF SUSTAINABLE DEVELOPMENT 2024-04-08T14:05:10+00:00 Tomislav Korov [email protected] Marko Šostar [email protected] Berislav Andrlić [email protected] <p><strong>Objective:</strong> This study aims to explore the significance and potential of religious tourism in Croatia for sustainable development, highlighting the absence of a strategic approach in managing this tourism sector. The primary goal is to assess the current state of religious tourism, identify challenges, and recommend strategic directions for enhancing religious tourism destinations.</p> <p>&nbsp;</p> <p><strong>Theoretical Framework:</strong> The research is anchored in the theories and models of sustainable development, tourism management, and cultural heritage preservation. These theories provide a comprehensive understanding of how religious tourism can contribute to economic growth, cultural preservation, and community engagement in a sustainable manner.</p> <p>&nbsp;</p> <p><strong>Method:</strong> Employing survey research and analysis of relevant resources, this study systematically examines the current landscape of religious tourism in Croatia. It focuses on stakeholder coordination, promotion strategies, infrastructure development, and cultural heritage preservation efforts.</p> <p>&nbsp;</p> <p><strong>Results and Discussion:</strong> The investigation reveals a fragmented approach to managing religious tourism, characterized by poor coordination among stakeholders, inadequate promotion, underdeveloped infrastructure, and challenges in cultural heritage preservation. These findings suggest that a more cohesive and strategic approach could significantly bolster sustainable development, enhance economic opportunities in rural locales, and foster cultural heritage appreciation.</p> <p>&nbsp;</p> <p><strong>Research Implications:</strong> The study underscores the necessity for stronger collaboration among religious communities, tourism organizations, and governmental authorities. It advocates for enhanced promotional efforts, infrastructure investments, and robust measures for cultural and religious heritage conservation, offering valuable insights for policymakers, tourism developers, and community leaders.</p> <p>&nbsp;</p> <p><strong>Originality/Value:</strong> This paper contributes original insights into the underexplored domain of religious tourism in Croatia, offering a structured analysis of its current state and potential for sustainable development. Its strategic recommendations provide a foundation for future initiatives to harness religious tourism as a vehicle for economic and cultural sustainability in Croatia.</p> 2024-04-08T00:00:00+00:00 Copyright (c) 2024 ORGANIZATIONAL ATTRACTIVENESS: A THEORETICAL REVIEW OF THE MOST RELEVANT EMPIRICAL RESEARCH FROM AN INTERACTIONIST PERSPECTIVE 2022-10-07T18:22:30+00:00 Paloma Martinez-Hague [email protected] <p><strong>Purpose:</strong> This research aims to analyze and deepen the study of the Organizational Attractiveness construct, identify the main gaps in the field, and propose possible future research in this regard.</p> <p> </p> <p><strong>Theoretical Framework:</strong> The shortage of talent in companies, the growing competition, and the new normality have made attracting talent a strategic but critical element for companies. In this sense, Organizational Attractiveness is recognized by various authors as a relevant construct to understand the attraction. In addition, these authors highlight some academic and empirical problems in this field of study.</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> The literature review of more than 300 articles from the Scopus, Web of Science, and Google Scholar databases allowed us to analyze the content and identify 12 articles that discuss the measurement of Organizational Attractiveness under the conceptual models and theoretical framework identified.</p> <p> </p> <p><strong>Findings:</strong> This theoretical research process has allowed us to identify four main gaps in this field of study. The gaps found are based on the comprehensive view of the dimensions of Organizational Attractiveness, the approaches to the study of Organizational Attractiveness, the methodology applied, and the sample studied. </p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> Future research is proposed to resolve the gaps.</p> <p> </p> <p><strong>Originality/Value:</strong> Although attraction and Organizational Attractiveness have proven strategic and critical, there is little research in the literature that acknowledges the gaps in the field of study. Identifying and closing these gaps could help companies better attract talent.</p> 2024-04-09T00:00:00+00:00 Copyright (c) 2024 Paloma Martinez-Hague ACCOUNTING INFORMATION DISCLOSURE: HOW FAR IS SO FAR 2024-01-27T17:55:20+00:00 Folorunso Ilesanmi Akande [email protected] Titus Andy Okwu [email protected] Ashiemamho Johnson Egwakhe [email protected] Jones Emakpor Umukoro [email protected] <p><strong>Purpose:</strong> Accounting information asymmetry increases moral hazard, agency costs, shareholders’ discontent, and further aggravates the discomfort of minority shareholders. As such, how far is so far when connecting information disclosure with firm characteristics has remained a debate. This study thus investigated the nexus between firm characteristics and accounting information disclosure with emphasis on the banking sub-sector in Nigeria.</p> <p> </p> <p><strong>Theoretical Framework:</strong> Accounting information disclosure is not hidden from theoretical discussions within the corridors of opportunistic behaviors, agency-theory and information asymmetry or information failure theory</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> Annual reports of eleven top banks in Nigeria were analyzed covering a period of 5 years from 2010 to 2014 using the firm characteristics – size, profitability, age, and international presence. A disclosure checklist consisting 137 voluntary items was developed and multiple regression analysis performed.</p> <p> </p> <p><strong>Findings:</strong> The results revealed a positive significant relationship between accounting information disclosure with age, international exposure, and a negative significant relationship was observed for profitability and size. Generally, the level of disclosure in the banking sector was found to be high at 62%.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> This study recommends accounting information democratization and sharing to build and restore confidence in banks’ activities and public perception.</p> <p> </p> <p><strong>Originality/Value:</strong> The investigation on how far is so far in accounting information disclosure should be perceived from the eye of the stakeholders investments. Be that as it may, it is only fair and ethically moral for persons/groups that have invested in a business and or in a bank to regularly have access to concrete and verifiable mandatory and voluntary information disclosure on the financial position of their hard-earn funds to make reasonable decisions.</p> 2024-04-11T00:00:00+00:00 Copyright (c) 2024 Folorunso Ilesanmi Akande, Titus Andy Okwu, Ashiemamho Johnson Egwakhe, Jones Emakpor Umukoro