London Journal of Research In Management & Business
London Journal of Research in Management & Business London Journal of Research in Management & Business is devoted to advancing an understanding of research in the management of global businesses, economics, providing practical, theoretical, and managerial implications useful for further research development. As a flagship scholarly journal, It is a peer-reviewed, international, indexed journal. The Journal publishes high-quality research papers that are double-blind refereed. Authors and readers include academic researchers and educators, as well as business professionals. The Journal publishes but is not limited to theoretical and empirical research addressing business strategy, comparative and cross-cultural management, risk management, organizational behavior, and human resource management. SUBMIT MANUSCRIPT
A Brief Study and Exploration of the Detailed Concepts of Social and Economic Cooperation with the Limited Opinions of Cooperative Economists on the Cooperation Principles Mansour Mozaffary
Background and Objective In this topic and research, several concepts of “cooperation” have been mentioned and presented with the opinions of economic scientists with more themes and numerous concepts, but rather the aim is to observe several specific opinions of economic experts. Method: It is derived from the method of content ratio coefficient (CVR) and content index (CVI) and in such a way that it has taken examples from the opinions of cooperative economists and in another method, it has also taken several cases from the history of economic ideas and economic institutions. Findings: The meaning and concept of cooperation have been intuitively presented to researchers in various forms and forms, and cooperation has been completely raised from a general concept to a specific concept, namely cooperative economics, and another finding is that with the economic and centralized tendency, namely cooperatives, the manifestation and form of economic and social has been achieved simultaneously. Conclusion: Based on the research findings and initial themes, basic concepts and theories of economic scientists, it is evident that the presentation of an economic and social system is completely dependent on cooperation and collaboration, especially unity, and in the end, if there is a disruption, it will originate from the lack of unity and unity of individuals.
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Unveiling Turning Points: A Cross-Sectional Regression Approach to Financial Inclusion and Development
This paper examines the corresponding roles of Traditional Financial Inclusion (TFI) and Digital Financial Inclusion (DFI) in driving socio-economic development across 97 developed and developing countries in 2014, 2017, and 2021. Most of the previous studies seem to deal only with the linear and non-linear relationships between financial inclusion and economic growth. In contrast, this study takes a multilayered approach by incorporating a Socio-Economic Development Index (SEDI). It analyzes the components of financial inclusivity, such as income, employment, and political stability, and how these factors contribute to social progress. The study ascertain show various dimensions of financial inclusion influence economic development by creating unique indices for TFII, DFII, and a combined Financial Inclusion Index (FII).Moreover, the paper utilizes a threshold estimation model to identify the key points where financial inclusion yields optimal socio-economic benefits. The results demonstrate that, thereby increasing savings and credit access as an agent of economic participation, the TFI is pivotal in countries with weaker financial systems. Meanwhile, DFI emerges as a powerful growth engine in economies with a strong digital infrastructure supporting mobile banking, fintech, and digital payment platforms for universal financial inclusion. Thus, the study advocates for an inclusive, multi-stakeholder approach to achieve sustainable financial inclusion. It underscores the requirement for investment in digital infrastructure to deepen financial inclusion and increasing focus on a progressive regulation that balances innovation with risk mitigation. This research offers crucial insights into how financial inclusion, in it straditional and digital forms, can serve as a prominent tool for equitable socio-economic development.
Comparative Analysis of Income Tax Planning under the New and Old Tax Regimes in India for Financial Year 2025–26: An Empirical and Behavioural Perspective
The introduction of the New Tax Regime in India aimed to simplify tax compliance while offering lower rates and limited deductions. With significant changes announced in Budget 2025–26, taxpayers face a complex choice between the traditional Old Regime and the simplified New Regime. This paper integrates a comparative tax liability analysis (for incomes ranging from ₹5 lakh to ₹25 lakh) with insights from recent studies on investor behaviour towards tax planning. Findings indicate that the New Regime offers clear advantages for low- and middle-income taxpayers without significant deductions, while the Old Regime continues to benefit high-income earners who can claim substantial exemptions. Behavioural factors, including awareness, investment habits, and risk appetite, strongly influence regime selection. Policy recommendations emphasize the need for financial literacy initiatives and tailored advisory support.
Effectiveness of Public Awareness Campaigns in Influencing University Students’ Attitudes and Behaviours
Public awareness campaigns are a strategic tool to inform, educate, and influence behavioural outcomes within targeted populations. University students represent a valuable demographic for such campaigns because they represent a critical stage of cognitive, social, and identity development. This paper provides a study of the effectiveness of public awareness campaigns in shaping attitudes and behaviours of students in “Aleksander Moisiu” University of Durres, in Albania. Referring to behavioural science theories, recent empirical research, communication studies, and primary analysis deriving from students’ participation in an online questionnaire, the paper discusses factors that influence campaign success. These factors include credibility, message framing, delivery channels, and engagement strategies. The study highlights that public awareness campaigns can significantly influence university students’ attitudes and behaviours when addressing issues perceived as immediate or personally meaningful and designed with intentionality, relevance, and student engagement in mind. Recommendations for designing effective campaigns tailored to university contexts are also synthesized.
Modeling the Management Metaphor with Massive Deep Learning using Artificial Intelligence
In recent years, unprecedented global changes have occurred in the digital and traditional worlds, associated with a significant acceleration of the impact of digital transformations and artificial intelligence tools as one of the main factors of the evolutionary and revolutionary engines of modern civilization, which provides unprecedented opportunities, problems and challenges for everyone. The problem, in our opinion, is that the huge potential of using advanced digital transformations and artificial intelligence systems for mass deep lifelong learning, increasing the literacy and competencies of persons through the implementation of their long-term projects has still not found widespread application in practice. One of the methods and means of promoting the sustainable development of persons under the influence of increasingly rapid changes is our evolutionary approach to modeling a general mathematized metaphor of a dynamic science-based object, a long-term project, means “Massive Deep Learning Throughout the Life of Civil Servants of Ukraine”, namely: “Escalator of Sustainable Development of Unique Person-Centered Projects”. The aim of this study was to define in the mathematical constructs of our arrow theory, this Escalator, which represents the evolution of personal project trajectories relative to established planned results and aims to facilitate the search for the best first search for an exemplary solution based on best practices, allowing persons to timely understand their status quo and adapt to the future of learning, work and social life. Our arrow approach is based on the proposed mathematized method of horizontal and vertical reduction, system methodology, abstraction, analysis and synthesis, analogies, virtualization, methods from basic disciplines such as mathematics, psychology, digital pedagogy, lifelong learning, linguistics, computer science, project management. Project volume indicators for the next 3-5 years are determined.
Digital Marketing Strategies to Attract a New Generation of Tourists
The article examines the peculiarities of consumer behavior of Generation Z tourists, who predominantly use smartphones, prefer Instagram over other social networks such as Facebook, YouTube and Twitter, and spend a significant part of their time in the online space, using social networks as a source of information before traveling and for planning their trips. The article is aimed at studying the features of consumer behavior of Generation Z in tourism and developing digital marketing offers to attract Generation Z. The study revealed the importance of influencer marketing, since consumers are more likely to trust the recommendations of independent experts rather than directly brands. It is determined that the dynamic nature of the tourism industry requires flexibility in response to market changes and the development of original marketing approaches, and therefore causes the need to implement an influencer marketing strategy in social networks, which will contribute to influencing the purchasing decisions of consumers, in particular, Generation Z, which makes it an important tool in the tourism sector. As a result of the study, a number of specific characteristics of Generation Z as a promising group of active tourists were identified, namely: digitalization of travel, orientation to experience, activity in social networks, high expectations for personalization, focus on sustainable tourism, price sensitivity, flexibility in planning, inclination to travel in the company, trust in reviews and recommendations, multifunctionality. This made it possible to develop marketing areas for effective work with this market segment: digital presence and mobility, cooperation with influencers, environmental responsibility, individualization of offers, experience beyond comfort, gamification of interaction with customers, formats for digital nomads, fast and convenient service, flexible pricing policy, "Bring a friend" programs. Also, these areas are adapted to Ukrainian modern conditions. The implementation of these marketing proposals will increase the effectiveness of attracting Generation Z to tourist destinations. Overall, the study contributed to existing knowledge about influencer marketing and Gen Z behavior, providing valuable insights for industry professionals on how to engage this category of consumers and deepening understanding of this dynamic and influential demographic.
Marketing Metamorphosis: Bridging Traditional and Digital Sales Strategies in the Tech-Driven Age
From the billboard to the byte, from the handshake to the hyperlink, marketing has changed drastically in the vast theater of 21st-century business. This research article explores the dynamic juxtaposition and convergence of conventional and digital marketing and sales techniques, therefore highlighting the tectonic changes in customer involvement, campaign orchestration, and technology mediation. Influencer marketing, CRM automation, and influencer marketing as business ecosystems migrate from the analog inertia of print advertisements and field sales into the turbulent digital storm of AI-driven analytics necessitate not just adaptation but also change from the toolset perspective. This study seeks to outline the philosophical undercurrents, historical background, and technical progress that have collectively rewritten the marketing playbook, therefore acting as a compass for contemporary professionals�an intellectual ready reckoner. In its golden age, traditional marketing depended on wide brushstrokes�mass communications across stationary media like print, radio, and television. Designed to mesmerize the collective consciousness, the campaign was monologic, one-directional. Newspapers column inches, the famous tagline, the television jingle�they were the currency of credibility. Their philosophy rested on emotional resonance, persuasion, and aspirational identity. These approaches were sometimes castles constructed on sand�grand in intention but precarious in responsibility�limited capacity for feedback, and measures based more on intuition than evidence. Now enter the digital era, and the marketing landscape changed like molten lava cooling into fresh lines. Digital marketing presented to the customer a mirror�responsive, reflecting, and sharp. The traditional marketing order was disrupted when email marketing, SEO, social media platforms, artificial intelligence-powered analytics, and real-time participation arose. From fixed broadcasts, campaigns changed into dynamic interactions in which algorithms whispered insights and milliseconds evaluated participation. The speech evolved into a discussion, the broad pitch gave way to micro-targeted narrative, and data helped to dethroness intuition. By use of numerous axes�audience reach, cost structure, engagement philosophy, customization depth, communication dynamics, and technology enablers�this study explores the relative architecture of conventional and digital marketing. It compares the non-linear, convoluted buyer path of today with the once-linear sales funnel. From relationship-centric field sales to digitally fluid social selling, where artificial intelligence scores leads, chatbots foster interest, and predictive analytics anticipate customer needs even before they are expressed, the research questions this viewpoint. Likewise important is the conceptual framework supporting this transformation of marketing. Rooted in a mass-psychology paradigm influenced by economic models of supply and demand, enhanced by cultural motifs, and driven by aspirational storylines, is traditional marketing. It grew best on monolithic branding and consistent message. Conversely, digital marketing comes out of the hyper-personalisation paradigm�nimble, fractal, and influenced by behavioral psychographics. Here, co-authored by people, carefully chosen in real-time, and sensitive to emotion, narrative is not a script but a mosaic. From the post-industrial consumption boom to the aspirational consumer of the 20th century, this research also examines the financial, psychological, and sociological elements defining the roots of conventional marketing. It then graphs the emergence of digital disruptors, highlighting events such the release of Google AdWords, the climb of social media, and the inclusion of artificial intelligence into consumer service, content production, and campaign management. Every one of these developments is more of a jump into a marketing multiverse where the buyer's path is nonlinear, multichannel, and always changing than a step forward. A key part of the article examines how the digital revolution has caused a cognitive and operational rewiring of marketing strategy, therefore transcending simple tool or platform change. Data is now a real-time dashboard driving strategy, innovation, and budget allocation, not a retroactive report card. The article looks at how technologies such CRM systems, artificial intelligence-driven chatbots, AR/VR interfaces, and blockchain-based verification have changed the connection between marketer trust, immediacy, and immersion. Likewise, the report emphasizes in certain situations�be it rural outreach, premium branding, or experiential campaigns�the ongoing importance of conventional marketing methods. Trade exhibits, direct mailings, in-person presentations, and brand jingles still have impact, particularly in areas or demographics where tactile confidence dominates digital dazzle. The study supports a hybrid paradigm, a symphonic mix in which digital rhythms of automation, scalability, and analytics harmonises with classical virtues of customization, believability, and human touch. Furthermore, investigated in terms of sales architecture is this hybridisation. With its reliance on human intuition, relationship-building, and verbal persuasion, traditional field sales contrasts with the digital speed of social selling�where value propositions are algorithmically tailored, leads are scored by artificial intelligence, and customer relationships are managed through dashboards. The report suggests a confluence: a sales approach embracing the accuracy of tech-enabled interaction but keeping the subtlety of face-to--face persuasion. Content ideation and narrative are yet another important question this study begs. Content in old marketing was static, defined by copywriters and distributed via set routes. Content in digital marketing is polyphonic, live, alive. Users create it; algorithms curate it; it runs on blogs and podcasts as well as on Twitter threads, TikHub reels. Now, tools like Canva, Figma, and Lumen5 enable even non-designers to create striking images and films, hence democratizing content production and blurring the line between producer and consumer. This paper also looks at marketing as an open-ended experience ecosystem rather than as a closed-loop transaction. Omni-channel approaches, user-generated content, and influencer marketing are rewriting the brand-consumer relationship into a cooperative narrative in which relatability outshines glamor and authenticity overcomes perfection. This demands a change in perspective from campaign thinking to community development from ROI to resonance. By combining these multifaceted concepts, the paper offers a complete framework for contemporary marketers�a pragmatic but philosophical manual that fits strategy with technology, creativity with data, and tradition with innovation. It exhorts marketers to become navigators of paradox: to honor heritage while embracing innovation, to tell tales while crunching figures, and to create connections in a society progressively mediated by code. This study ultimately supports an adaptable, integrated marketing strategy wherein the canvas of tradition and the brushstrokes of innovation join together to create a masterwork of relevance, authenticity, and effect. In this age of marketing metamorphosis�where brands are both broadcasters and listeners, both symbols and influencers�the marketer is no more just a communicator but a mapper of meaning in a marketplace without boundaries.
Unclear and Uncertainty: A comparative Analysis of the Somali Petroleum Authority and Global Petroleum Regulatory
This paper critically evaluates the institutional effectiveness and limited operational mandate of the Somali Petroleum Authority (SPA) in the governance of Somalia�s emerging oil and gas sector. Although Somalia holds significant hydrocarbon potential, capturing these economic opportunities requires a transparent regulatory framework and competent oversight institutions. The 2020 Petroleum Law assigns the SPA key responsibilities, including license administration, compliance enforcement, and oversight of upstream activities. However, the Authority has struggled to execute these functions, resulting in diminished transparency and slow sectoral progress. Using a qualitative, comparative case study methodology, the research analyzes legal provisions, institutional documentation, and academic sources to examine the SPA�s designated functions and assess whether its shortcomings arise from legislative constraints, weak implementation, or authority overlap�particularly with the Ministry of Petroleum and Mineral Resources. Comparative insights from established regulatory models in Ghana and Uganda provide contextual benchmarks. Findings indicate that, despite a seemingly comprehensive legal mandate, the SPA�s effectiveness is undermined by ambiguous institutional arrangements and overlapping responsibilities. This dysfunction has contributed to opaque licensing practices, inadequate contract monitoring, and weak enforcement of due diligence requirements, including the failure to revoke non-compliant agreements. Such governance deficiencies risk deterring investment, eroding public trust, and compromising sustainable resource management.
“Difficult Joy” in Mountain Tourism: Rethinking Experience through Energy Flow toward a Physical, Emotional, and Cognitive Bidirectional Model of Energetic Exchange
This study explores mountain tourism as a multidimensional and dynamic phenomenon, integrating insights from literature, primary research, and interdisciplinary theory. Drawing from 453 survey responses and 16 international conferences (1998�2024), the research identifies eight foundational principles that shape mountain tourism, emphasizing sustainability, seasonality, and human transformation. The tripartite model�physical, emotional, and cognitive�frames tourism as an energetic exchange between the Individual and the Whole, oscillating between relaxation and exertion, self-confirmation and self-transcendence. Factor analysis reveals two meta-factors: relaxation/ease and exercise/difficulty, which correlate with demographic variables such as age, gender, income, and education. The study proposes a conceptual framework based on energy flow, defining tourism as a pursuit of joy expressed through material, emotional, and cognitive transformation. It distinguishes between individual-centered (passive) and whole-centered (active) tourism work, linking harmonious energy exchange to health and sustainability, and imbalance to pathological conditions. Recommendations include designing balanced experiences, fostering community engagement, and developing educational initiatives. Future research directions involve modeling tourism as a system of oscillating dipoles and constructing a dynamic personality theory rooted in cognitive, emotional, and behavioral dimensions
Artificial Intelligence in Education – Opportunities, Challenges & Legal Implications
Introducing Artificial Intelligence (AI) into the field of education opens up a promising new path filled with numerous opportunities, yet it also brings forth considerable challenges and requires careful ethical considerations. This review examines the diverse landscape of AI incorporation in education, emphasizing its ability to transform established teaching methods, customize learning experiences, and simplify administrative functions. However, it also highlights the difficulties associated with implementation, such as concerns over accessibility, data privacy, and the digital divide. The possibilities that AI offers in the educational sector are extensive and groundbreaking. AI-powered technologies can tailor instruction to match individual learning preferences, thus improving student engagement and academic performance. Furthermore, AI tools can take over administrative responsibilities, enabling teachers to devote more time to enriching interactions with their students. Despite these advantages, the application of AI in education brings forth ethical issues that need thorough investigation. There are significant worries regarding data protection and security as educational institutions gather and scrutinize large volumes of student information.�
Artificial Intelligence and Counselling in Nigerian Schools: Confronting Challenges while Unlocking Prospects
Counselling in Nigerian schools remains constrained by limited personnel, inadequate training, and infrastructural challenges, leaving many students underserved in their academic, psychological, and socio-emotional needs. With counsellor�student ratios far exceeding recommended standards, traditional approaches struggle to meet the demands of Nigeria�s rapidly expanding school population. This paper explore Artificial Intelligence and Counselling in Nigerian Schools: Confronting Challenges while Unlocking Prospects.� Artificial Intelligence (AI) offers promising solutions through tools such as chatbots, predictive analytics, and intelligent tutoring systems, which enhance accessibility, efficiency, and early identification of at-risk students. Drawing on the Diffusion of Innovations (DOI) framework, this paper examines both the opportunities and constraints of integrating AI into Nigerian school counselling, including issues of cultural localisation, ethical governance, infrastructural readiness, and sustainability. The discussion highlights hybrid models that combine AI-driven interventions with human expertise as the most viable pathway, ensuring empathy, ethical judgment, and cultural sensitivity are preserved. By outlining benefits, risks, and implementation strategies, the paper argues that responsible AI adoption can transform Nigeria�s counselling ecosystem, bridging gaps in student welfare and promoting equitable, inclusive educational outcomes.
Housing Affordability and Workforce Stability in the NHS: Evidence from England
NHS� employees in England are now under financial constraint due to the high cost of decent housing, as many of them are unable to afford suitable accommodation in their operational regions, particularly in London, the North East, and the North West. Therefore, the study examined the economic effect of rising housing cost on selected employees of National Health Service in England. The study sampled four-hundred (400) NHS employees by limiting the study areas to three areas of the nine in England, including London, the North East, and the North West, using the Taro Yamane approach (1967). Thereafter, logit regression analysis was applied. The descriptive analysis showed that 73.3% of sampled respondents were within an economic active age, while NHS has various unit of department and employees that ensures each residents in England receive comprehensive and universal health care services. The logit regression showed that housing cost as independent variable had an inverse effect on financial status and NHS retention, while utility charges, services charges and council tax showed direct effects. Also, house cost showed a direct effect on NHS recruitment. Implying that, when there is one-unit increases in housing cost, the employees is likely to see their income decrease by approximately 52.4%, while, rising housing cost among recruited employees of NHS is likely to reduce employee retention by 24.5%. The study concluded that rising housing cost among NHS employees worsen their financial status, as well as, reduced employees� retention in the organisation. The study recommended that the NHS� administration should embark on policies that provide housing options for its employees through provision of reasonable housing allowance that reflect economic reality or partnership with developers to provide moderate house for her employees.
Measuring the Costs of Faculty Turnover, Teacher Absenteeism and their Implications for the Performance of Higher Education Institutions: A Case Study at the Faculty of Economics, Uon
The research �Measuring the Costs of Faculty Turnover and Teacher Absenteeism and Their Implications for the Performance of Higher Education Institutions� aims to demonstrate the costs arising from turnover at the Faculty of Economics, University 11 de Novembro (FEUON). This study is relevant for institutional management as it allows the identification of dysfunctions that undermine organisational efficiency and financial sustainability. It is a descriptive�exploratory study with a qualitative approach, conducted through field research. Data collection was carried out using semi-structured interviews applied to the heads of the Human Resources, Financial, and Scientific departments, as well as to the teaching and research units, including both active and former faculty members. The information was analysed using statistical techniques that enabled the explanation of the cause�effect relationship between faculty turnover and absenteeism and the costs incurred by the institution. The findings revealed hidden costs amounting to AOA 6,501,607.20, most of which were intangible and identified through the application of the SOF Method. It was observed that faculty turnover not only increases the visible cost structure but also results in productivity loss, disruption of the teaching�learning process, and organisational demotivation, thereby compromising academic quality and institutional performance. The analysis, grounded in socio-economic and behavioural theory, demonstrates that the absence of effective policies for the retention and appreciation of human capital raises hidden costs, undermining the competitiveness and sustainability of FEUON in the medium and long term.
Incorporating Making to Yourselves Friends of the Mammon of Unrighteousness into Business Ethics Education: A Theological Ethical Perspective on Teaching Capital Stewardship
This study explores how theological ethics can enrich business ethics education, using the biblical injunction in Luke 16:9��make to yourselves friends of the mammon of unrighteousness��as a framework for teaching capital stewardship. In Nigeria, business ethics has long struggled with challenges such as corruption, greed, and corporate scandals, which weaken both economic progress and public trust. Traditional business education often prioritizes technical competence and profit maximization while neglecting moral formation. As a result, many graduates remain vulnerable to covetousness and unethical practices. This paper argues that theological ethics�especially the principle of stewardship�offers a transformative approach to reorient business education toward accountability, integrity, and social responsibility.By presenting wealth as a divine trust, students can begin to view profit not merely as personal gain but as a tool to promote justice, fairness, and sustainable development. The study also acknowledges the challenges of embedding theological perspectives in secular curricula, including resistance from curriculum designers, the misuse of prosperity theology, and concerns about inclusivity in Nigeria�s religiously plural society. Despite these obstacles, the research contends that integrating stewardship into business curricula can foster ethical leadership, reduce materialism, and promote transparency in economic management. The paper concludes by recommending curriculum reforms, interdisciplinary teaching, and policy support that align theological insights with professional standards. In doing so, it envisions a generation of business leaders who pursue wealth with responsibility, transforming resources into instruments for communal well-being.
Twenty-Five Years of Direct Tax Reforms in India (2001-2025)
Tax receipts are needed to meet the basic functions of the State. During the last twenty-five years a number of reforms have been introduced in the arena of direct taxes. Direct taxes are grouped under two heads-corporation tax and taxes on income other than corporation tax. Direct tax reforms in India mainly comprise of reforms in corporation tax and reforms relating to exemption limit/threshold limit, rate structure, standard deduction, expanding tax base, improving tax collections and administrative reforms. Companies which comprise of domestic and foreign companies are subjected to flat rate. reforms in this area have mainly comprised of reduction in tax rates. An attempt has been made in India to make the concept of income as broad as possible and tax is levied on �slab system basis�. During the last twenty five years, the general trend has been to increase the exemption limit /threshold limit, revise the tax slabs tax rates in different income slabs, revise the period of holding and rates in respect of capital gains tax and has made tax administration more transparent, efficient and tax-payer friendly . As a result tax base has expended and direct tax collections have gone up considerably. However, certain areas of concern still remain which include nearly constant tax-GDP ratio, lower tax buoyancy, continued tax avoidance and evasion and problems of arrears of assessment and collections, as also pendency of appeals.� Broadening of tax base is necessary to ensure growth of revenue . there should be sustained expansion of coverage and judicious use of differential rates. There should be complete integration of agricultural and non-agricultural incomes for tax purposes. The fight against tax evasion and corruption should be continuous and sustained and family should be the unit of assessment.�
Cost Management as A Strategy for Competitiveness in Private Higher Education Institutions in Cabinda
This dissertation, which addresses Cost Management as a Strategy for the Competitiveness of Private Higher Education Institutions (PHEIs) in Cabinda, aims to demonstrate its importance as a strategic tool for enhancing competitiveness. The study seeks to understand how efficient cost management practices promote the rational use of resources and improve institutional performance, considering that PHEIs in Cabinda face a high dependency on student tuition fees and a predominantly fixed cost structure, which limits the precision of expense allocation. A qualitative case study approach was adopted, focusing on the Instituto Superior Polit�cnico de Cabinda (ISPCAB), with a descriptive and explanatory nature, based on the hypothetical-deductive method. Data collection was carried out through semi-structured interviews and document analysis, involving financial, administrative, and operational managers, as well as internal ISPCAB documents. Findings revealed that the implementation of the Activity-Based Costing (ABC) system enabled a more effective allocation of costs by activity and subsequently by academic program, ensuring greater cost traceability to support decision-making. Cost management showed a direct positive impact on the institution�s operational efficiency and financial sustainability. The main hypothesis was validated, confirming that effective cost management enhances competitiveness by optimizing resource use and improving profitability. A balanced relationship was identified between operational costs and revenues (17.5%), as well as positive profitability across the programs analyzed, with particular emphasis on the International Relations course, which recorded the highest profit margin (85.61%). Additionally, the application of internal benchmarking, based on the ABC methodology, proved to be a valuable complementary strategic tool by enabling the identification of internal best practices and significant performance disparities among academic programs. It is concluded that cost management, particularly through the ABC system, is crucial for the efficiency, sustainability, and competitive advantage of private higher education institutions in Cabinda, as it empowers more coherent and proactive decision-making at ISPCAB.
Momo Data promoter agent and MTN Ivory Coast.
�Business Process Management platforms are vital enablers supporting the efficient optimization of global supply chains because they provide fast application development, solid process automation, and end-to-end real-time visibility. It is thus crucial to explore the development of Appian solutions specifically customized to supply chain teams, assess the natural positive side of choosing to develop solutions within a BPM-based system, and the strategic justification of investing in low-code BPM solutions across the enterprise-level Appian. The analysis based on three trusted sources only allows for the synthesis of the results. It reveals how the visual modeling interface, inbuilt robotic process automation functions, and analytics dashboards provided by Appian facilitate and simplify the core supply chain functions, such as procurement, inventory management, and logistics coordination, ensuring visible gains in cycle times, data accuracy, and decision-making agility. The facts point to the fact that the organizations embracing Appian realize its substantial manual work reduction, decreased time to markets, and speedy investment returns.
Interaction of Rationality of Economic Behavior and Ethnic Preferences in the of Latvia
Sociological research aimed to understand the extent to which the values and norms of the practiced organizational culture adopted at the enterprises/organizations of Latvia are shared by economic actors as rational ways of organizing the economic space, forming solidary relations within the teams of the enterprises, regardless of the ethnic origin and ethnocultural identity of these actors. It was necessary to understand whether there are limitations in the universality of these rational rules, which are somehow connected with the ethno-cultural identity of economic actors. This is important also because the author of the article in his previous sociological study established the fact of the presence of ethnic favoritism in the economic life of Latvia. The sociological research was organized within the framework of the State research program "Vectors of social cohesion: from cohesion around the state-nation (2012-2018) to a cohesive civil community for the security of the state, society and individuals (2024-2025)" (No. VPP-KM-SPASA-2023/1-0002) in 2025, January 6-15. Conducting an online survey on employee cohesion in economic activity in the target group of Latvian employed persons � employees and employers. The total sample in the survey n=1008. The sample was formed according to gender, age and place of residence quotas. Most of the organizational culture parameters of Latvians and ethnic minorities that concern them coincide, which indicates a high degree of integration of these population groups into common values ??and norms determined by the economic space in Latvia. However, the content of these organizational cultural features of the Latvian population is related to their attitude towards values ??that are oriented towards achieving goals, which are determined by the very nature of the economic and production tasks of the enterprise and the organization. In situations that actualize their national and ethnic identity values ??in the business and interpersonal communication of employees, ethnic differences arise in the understanding of the existing organizational cultural practices. At the same time, the study revealed that the greatest differences in terms of organizational cultural values ??and norms, existing management practices in organizations and enterprises are related to the level of education of the respondents, gender differences and areas of professional employment.
Effect of Security on the Performance of Momo Data Promoter Agents at MTN Ivory Coast
This study aims to highlight the role of security in the performance of MTN Ivory Coast promoter agents. It focuses on a sample of three MTN network promoters residing in the municipalities of Koumassi, Adjam� and Yopougon. These promoters were subjected to the interview technique. The data from this operation were analyzed and followed by a synthesis. This reveals to us that security at the level of promoters and technical services play a key role in the performance of Momo Data promoters at MTN. This study recommands that managers of all compagnies take into account individual and IT security in oder to achieve satisfactory results.
A Framework for Dynamic ANN Index Lifecycle Management in Ad Retrieval
The digital advertising landscape requires exceptional scale and efficiency in candidate retrieval systems, where Approximate Nearest Neighbor indexes function as the core technology facilitating real-time ad matching across extensive inventories. Dynamic advertising catalogs face distinct challenges due to ongoing changes from campaign launches, budget modifications, and creative updates, requiring ANN indexes that can manage frequent insertions, deletions, and changes while ensuring optimal query performance. Current dynamic ANN implementations experience a gradual performance decline as update operations build up, resulting in heightened query latency and diminished retrieval accuracy that directly affects system efficiency. The suggested framework tackles these issues using a thorough method that merges smart index selection techniques with advanced lifecycle management strategies. The selection element assesses candidate ANN algorithms based on workload-specific traits, including degradation resistance as a key factor in addition to conventional static performance measurements. The management part employs a dual-layer architecture that differentiates real-time updates from batch optimizations, allowing for instant responsiveness while maintaining long-term performance traits. At the core of this framework is a re-indexing policy that is aware of degradation, which observes performance indicators and initiates reconstruction actions using predictive models and adjustable thresholds. Experimental validation shows the framework's efficacy in various scenarios that reflect production advertising environments, sustaining steady performance over long operational durations, whereas traditional methods need regular manual input. The framework allows for consistently high recall and minimal latency during millions of update operations, greatly surpassing conventional update-and-ignore methods typically used in dynamic indexing systems.
India�s electricity generation started based on technologies available in XIX century on coal. Strating with XX century oil and natural gases were introduced as new sources for energy production being mainly used for transport and industry. Like in other countries the energy sector was heavily regulated and under state control until last decade of XX th century. The actors of the market like electricity production plan, transmission and distribution networks, gas, oil and coal extraction industry were mainly state -owned. Strating with 1991 Indian federal government launch important reforms on economic sector in order to increase the importance of market economy, these reforms affecting also the energy sector. The Electricity Law issued in 1991 and lately amended was the first step for cease state monopoly on power generation allowing also the other companies state or private to step into this sector and to start generation without special license. Still at that time the state maintains its monopoly on transmission and distribution networks. The reforms continued and new Electricity Act adopted in 2003 enlarge the energy sector reforms allowing private investments also in transport and distribution networks having the final scope a better protection of the clients through competition. Present century due the global commitment of reducing GHG and CO2 emission determinate India to follow the general orientation through renewable energies.
Institutional Evaluation. Strategic Anticipation. Higher Education
Civilisations ; performance ; nepotism ; sociometry ; culture.
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To Study the Effectiveness of the Training Program for Communication and Soft-Skill Competencies in the Healthcare Sector for Healthcare Professionals: Learning by Doing
The emphasis of theory-based training on application-basedtraining has its importance in the healthcare sector. Relationship building and a patient-centric approach have taken the core area for organizational commitments to improving their services.When the acquisition of the new set of skills by the participants is used in daily tasks, at low cost, in a dynamic format, the theories are achieved by active participation, and it enables the context to be adapted right habits.As a cluster training program, the participants of the soft skill training programhad an opportunity to link with 4 major clusters such as intrapersonal communication, interpersonal communication, adaptability and developing comfort zone and stress management, and risk reduction in communication. This research study provides insights into the training methodology of soft skill competencies for future healthcare professionals. It helps in assessing the effectiveness of the training program by adapting learning by doing methodology. By adapting Northouse & Northouse�s health communication model, data collected about preparation for the course by the participants, information delivered, and adequacy of inputs provided, Overall rating of the training program conducted as parameters. The research emphasizes the 3 main areas as skill-based learning, tool-based learning, and problem-based learning in the learning-by-doing methodology. This research study provides details on the effectiveness of the training program for communication and soft-skill competencies to be logical, systematic, replicable, focuses on the priority problems, and generative of data that is measurable and action-oriented.
Investigating the Motivations Behind users' Photo Sharing on Social Media
Social media platforms have transformed communication and interaction, leading to the trend of photo posting. This paper aims to develop and validate a research model examining the factors influencing user intention to post photos on social media and its impact on social commerce.This study integrates media functions and social processes to create a comprehensive research model, exploring social presence, media richness, use and gratification, self-disclosure, and boast motive as key elements shaping user behavior on social media.Data was collected through a survey of social media platform users to measure the constructs within the research model. Data analysis was conducted using SmartPLS to validate the model and examine relationships between the constructs.The study provided empirical evidence supporting the research model, highlighting the significant influence of social presence, media richness, use and gratification, self-disclosure, and boast motive on photo posting intention.The study offers insights for e-commerce and social media research, guiding effective marketing strategies and user engagement tactics. It also provides social media managers and marketers a framework to enhance user engagement and loyalty by understanding user motivations and preferences.
Enhancing Sustainability through Efficient Public Spending: Polish Procurement Perspectives
Sustainability is a leading criterion in sustainable financing decisions, both for financial markets and private actors as well as for public finance. State and local government actors play a key role in implementing and supporting the concept of sustainable finance, but also recognise the special role of non-financial risks (so-called ESG risks - Environmental, Social, Governance), within which environmental, social and governance risks are distinguished. The integration of sustainability and inequality into the public procurement system has brought with it the need for changes in the hierarchy of values affecting the public spending process. One of the demonstrated goals of using sustainable public procurement is to increase the efficiency of public spending. In order to demonstrate and research efficiency gains in the indicated area, it becomes necessary to analyse the role of axiology in the public procurement law system while recognising risks and threats.� In 2015, the United Nations (UN) adopted the 2030 Agenda for Sustainable Development. This created a new pathway to improve the lives of countries and societies. The Agenda includes a set of goals that include, among others, eradicating poverty, reducing inequality, improving health and well-being, protecting the planet and ensuring human well-being . All the goals contained in the 2013 Agenda have been grouped into 17 Sustainable Development Goals (SDGs), with the overall goal of creating a better world not only for present but also for future generations .� The public procurement procedure has evolved from a typical economic tool to a complex tool that embodies and implements several dimensions of sustainable development, being now a "multi-purpose instrument" . Changes in the sustainability paradigm, the impact of non-financial factors, changes in the perception of the role of finance in financing sustainable development, the need to preserve the financial stability of the public sector, the need to integrate the public financial system with the safety net and, above all, changes in the perception of the environment and the human position in it imply changes in the public finance and procurement paradigm. The analysis underpinning the conclusions is based on the use of quantitative research methodology. In order to collect information and data, the research method of document analysis and analysis of literature was used, which includes in particular reports, regulations of European law, including EU law, and Polish law. The analysis of the quantitative data, in particular the legal analysis, was carried out in order to draw final conclusions and determine the results of the research.
Human Resource Management (HRM) and Cameroon Civilisation : Case of Customs Administration (CCA)
The aim� of our study is to identify and apprehend deeply the concept of civilization in Cameroon in order to determine the� link in between civilization and human resource in Cameroon public Service. This will enable to understand how civilization and phenomena such as tribalism, nepotism, favouritism are linked. It will also be question to explore nepotism�and favouritism as causes of ineffective system of accountability and ineffective HRM management in the Cameroon Customs. At the end of our scrutiny we shall formulate possible recommendations�concerning the link between civilization and HRM in the CCA. Our study presents three main interest respectively an academic interest, a professional interest and finaly a socio-political interest. Our study falling in the domains of ethnography and mangement, three main methods were employed which� are�participant observation, interviews, and archival research in order to collect reliable data for our research. The study confirms that in specific sensitive public service such as customs, tribalism�and hate speech seem to be rising and it kills competence. �Corruption practices,�nepotism�and�favoritism, as well as�tribalism, have grown to levels previously unknown. It is therefore recommended among others to multiply and effectively implement recommandations from studies on Cameroonian culture with regards to political, administrative and socio economic impact�; carry out an analysis of cultural identities in the CCA�: this implies a chart on the ethnical representations in the said administration in order to identify demographic and strategic data for HRM policy and put in place a cultural HRM policy to efficiently use the various civilizational resources�. Also, it would be relevant valueing the strenghts of different cultures to put in place mechanisms to tackle the identified weaknesses. The innovation here is that �it proposes a cultural map and ethnical analysis of an organization in order to understand the strenghts and weaknesses of each culture so as to put it at the service of the general interest.
Confronting Challenges in Foresight: Deciphering the Intricate Relationship between CPA and Strategy in Higher Education Institutions
The intersection between institutional evaluation and strategy is an underexplored field in scientific literature, characterized by the lack of studies deeply investigating this relationship. This article aims to fill this gap, identifying the critical variables that restrict the participation of the Self-Assessment Commissions (CPAs) in the strategic anticipation process in higher education institutions. The literature review covers the main authors who discuss the practice of foresight and those who analyze the relationship between evaluation and strategic planning in academic environments. Using a mixed-methods approach, focusing on descriptive statistics and the coding proposed by Grounded Theory, this study highlights the lack of incentive for the strategic participation of CPAs - the main quality assurance in Brazilian higher education - on the part of the investigated institutions. The conclusions highlight theoretical and practical contributions, especially by pointing out the critical conditions that can be used by institutions to improve the strategic training.
The Playtech Edu Platform and the Consequences of Technology for Data Monitoring and Improving Educational Indexes in the Municipality of S㯠Miguel Dos Campos - Alagoas
This article aims to evaluate the impact of the PlaytechEdu platform on educational indicators in the municipality of S�o Miguel dos Campos - Alagoas, demonstrating how this platform positively influences data monitoring and demonstrating the importance of these technologies in achieving improvements in municipal education. The research will demonstrate, based on descriptions of the features of the PlaytechEdu platform, how it has been implemented in the municipality of S�o Miguel dos Campos - Alagoas, based on a data analysis and comparison with municipal educational indicators before and after the implementation of the platform. Finally, it will seek to discuss the role of startups and govetechs in public management innovation, and their influence on the improvement of public services. The research uses a mixed research line, graphically demonstrating the improvement resulting from the implementations, based on a documentary analysis of reports, spreadsheets and data provided by the education department of the municipality of S�o Miguel dos Campos. Thus, the research seeks to show how the implementation of PlaytechEdu is a significant factor in the search for educational quality in the municipality of S�o Miguel dos Campos, corroborating the digital technological potential in educational transformation and improvement of local results.
The Impact of Food Insecurity on Workers' Productivity in South Sudan
This paper examined how food insecurity affects worker productivity in South Sudan, a country with a largely agricultural economy that relies on informal employment, but which is currently undergoing civil war and struggling with severe economic problems. Relying on secondary source data and data from the World Bank, and UN agencies databases, the study applied quantitative and qualitative approaches to examine the impact of food shortage on workforce health, truancy, and productivity. While descriptive and correlation analyses showed a negative relationship between FFS and productivity variables. Notably, high levels of food insecurity (60%) were significantly negatively related to both GDP per worker Pearson r =- 0.75, and elevated absenteeism; Pearson r= +0.68. Furthermore, from the interviews, while food insecurity played to the detriment of the workers� productivity, some of its effects including tiredness, anxiety, and lack of focus are associated with signs of depression and anxiety and these did display a physical and psychological nature. Comparing the findings with other countries in the East African region brought out how deep the productivity problem is in South Sudan, where workers were over twice as likely not to attend work. In light of this analysis, the paper can definitively establish that food insecurity devastatingly erodes workers� output in South Sudan, thereby perpetuating economic near-stagnation. They include supporting agriculture systems, enhancing the structures of food supply to promote a healthy civilian labour force, and nutrition-specific interventions. They could help stabilize the development of the South Sudan economy through the reduction of the direct causes of food insecurity in the workforce.
Evaluation of the Communication Skills Module for Future Health Care Administrators for Enhancing Patient Care in the Hospital Sector
Today's healthcare administrators are not just managers; they are innovators operating within a dynamic and creative environment. Their approaches elevate the healthcare management sector and significantly contribute to social security by acting as vital knowledge partners in transformational initiatives. The training programs are designed as an effective blend of academic rigor and industry-relevant insights, providing a critical understanding of corporate culture and amplifying the importance of healthcare managers in the evolving job market. In response to the rapidly changing landscape, new skill sets identified include communication, collaboration, change management, team leadership, motivation, analytical thinking, and logical reasoning, have emerged that emphasize the need for ongoing learning, unlearning, and relearning. The curriculum is shaped by comprehensive competency mapping, ensuring alignment with the demands of modern healthcare.
Legal Acculturation in the Field of Literary and Artistic Property in Africa: Outline of an Analysis of Legal Anthropology and Comparative law
Comparative intellectual property law distinguishes between two systems of protection. On the one hand, the �Copyright� system, and on the other, the �Droit d'auteur� system. Through a process of legal acculturation, the opposition between these two systems has been transposed to Africa, despite similar cultures and socio-economic conditions. This opposition is tending to become less pronounced, but closer resemblances are worth considering.