The possible link between corporate social responsibility (CSR) and financial performance (FP) has been a debate that lingers in CSR discourse. Nevertheless, implementation of economic responsibilities (ER) by companies in Nigeria is crucial to sustainability of business. Thus, the study’s main objective was to examine the effect of economic corporate social responsibility on performance of quoted consumer goods companies in Nigeria. The specific objective was to: determine the degree of correlation that exists among ER of quoted Consumer Goods companies in Nigeria and ROE, ROA and ROI. The study employed a non-survey design. Secondary data were extracted from the NSE fact books from 2014-2023. Partial correlation and panel multiple regression techniques were used to analyse data. The major finding of the study revealed there was a strong, high and positive relationship among ER and ROE (0.8656), ROA (0.8751) and ROI (0.8117), respectively at p<0.05. The study concluded that economic responsibilities of quoted consumer goods companies in Nigeria have significant effect on financial performance. The study recommends that it is desirous that quoted consumer goods companies should sustain and strengthen their CSR capacity, through implementation of ER so as to meet the expectations of stakeholders.

This research aims to identify the impact of internal marketing in its dimensions (empowerment, internal communication, and teamwork) on customer value in its dimensions (service quality, customer relationship management, and the personal value of employees). It explores the role that internal marketing can play in influencing customers and enhancing their satisfaction with the services provided by the surveyed banks. The banking sector represents the research field, while the research population consists of customers holding bank accounts in the surveyed banks. A total of (150) questionnaires were distributed, of which (116) were returned and (109) were deemed valid for analysis. The data were processed using statistical methods through the SPSS software. The statistical analysis showed a correlation and impact relationship between internal marketing and customer value in the banks included in the study sample.

This study examined the extents to which tax aggressiveness affects earnings management of listed commercial banks in Nigeria. Ex-post facto research design and panel data was obtained for twelve (12) listed commercial banks from 2014-2023. Tax aggressiveness was measured using cash effective rate while two earnings management models were employed namely, Chang and Jones models. Data collected were analyzed through descriptive, post-estimation and inferential statistical techniques. The fixed and random effects regression models showed that tax aggressiveness significantly affects earnings management models. In view of the findings, it recommends the needs for management of listed commercial banks to dampen earnings management practices since it is negatively influenced by the level of tax aggressiveness. Furthermore, management of publicly listed commercial banks needs to engage in aggressive tax planning to enhance their performance; however such level of tax aggressive planning should be kept minimal as possible to further discourage tax fraud and evasion.

This paper empirically investigated the relationship between User-Generated Contents and Brand Loyalty of Skincare Products in Port Harcourt. Specifically, the objectives of the study were to determine how user authenticity and user engagement rate relate with customer satisfaction and repeat patronage of skincare products in Port Harcourt. The correlational research design was adopted and the population of the study was infinite. Topman’s formula was used to generate a sample size of 384 customers. However, only 262 respondents provided data for the study through questionnaire that was designed in the Likert 5-point scale of strongly disagree to strongly agree. Spearman Correlation (rho) was used to four hypotheses. From results of the analysis it was revealed that user authenticity and user engagement rate which are the proxies of user-generated contents positively and significantly relate with customer satisfaction and repeat patronage (i.e. measures of brand loyalty) of skincare products in Port Harcourt. Based on these findings, it was concluded that both factors have a very strong and positive impact on customer loyalty, with authenticity playing a particularly crucial role in shaping customer perceptions and trust. The strong relationship between user engagement and repeat patronage further highlights the importance of fostering active and meaningful interactions with customers. Therefore, the study recommended amongst others that skincare brands should encourage genuine customer reviews and testimonials by creating platforms where customers feel comfortable sharing their honest experiences. Authentic content resonates more with potential buyers, fostering trust and leading to higher customer satisfaction and repeat purchases.

The context of digital transformation has posed many policy requirements in the management of vocational education activities. In that context, the requirements for building and developing a team of teachers; requirements for innovation in training program content; changes in teaching and learning methods; and requirements for facilities and digital infrastructure equipment require the state to have appropriate vocational education development policies that meet the requirements of the digital transformation context. The purpose of this study is to assess: (i) The importance of vocational education development policies in the context of digital transformation in Ho Chi Minh City; (ii) The position and role of vocational education development policies in the context of digital transformation in Ho Chi Minh City; (iii) The contributions of policies to vocational education development in the context of digital transformation in Ho Chi Minh City; (iv) Some limitations in vocational education development policies in the context of digital transformation in Ho Chi Minh City. To achieve the set objectives, this study surveyed 137 people who are managers, teachers at several vocational education institutions and civil servants, public employees at several departments, branches, and business owners in Ho Chi Minh City. The study has shown that although Ho Chi Minh City has had many timely policies to develop vocational education, there are still limitations that have not kept up with the requirements of the digital transformation context. Therefore, the proposed solutions will contribute to perfecting Ho Chi Minh City’s vocational education development policies in the context of digital transformation.

The current research aims to study the impact of financial decisions represented by in its dimensions (Dividend Distribution Resolution decision Planning and forecasting) and its effect on Strategic flexibility represented by its dimensions(Resource flexibility, Flexibility of capabilities) Through an analytical study of a sample of Iraqi commercial banks, and for the purpose of identifying financial decisions and the extent of their impact on strategic flexibility, in addition to the tireless efforts made by the banks’ management, this research came as a contribution in this field, and the purpose was to test the research hypotheses, and the researcher distributed (150) questionnaires to a sample of employees who are at the level of (General Manager, Assistant General Manager, head of Department, head of Division, Head of Financial Unit) in the aforementioned field. (119) questionnaires were retrieved from them, and some of them were not Valid. (23) one Valid questionnaires represent (96) of the total distributed questionnaires, and they were analyzed using the statistical program (23. SPSS V). The study concluded with a set of conclusions, the most important of which are: Flexibility Strategy The characteristics of the commercial banks included in the study came at an average evaluation level for the variable as a whole, as well as for both dimensions that make up this variable, which explains that these banks are characterized by an average degree of flexibility. Strategy Regarding the two dimensions that make up this variable: Based on the recommendations presented by this study and its results, the researcher presented a set of studies proposed to be conducted in the future, such as conducting a study on the complementary relationship between financial decisions and flexibility. ....

This research aims to identify one of the important improvement approaches currently in the business world, namely Kaizen, which has achieved the enhancement of the quality of the organization's outputs and the achievement of the success it aspires to, which has been reflected in achieving profit and excellence, and effectively in improving the performance of human resources in particular, as we will learn about the mechanism of this, by reviewing the most important aspects related to the concept of the Kaizen approach, passing through to give a general picture of its impact on human resources performance, and reaching to shed light on the Japanese experience in managing human resources using the Kaizen approach. The study concluded that it is necessary to follow the Japanese experience in managing human resources, given its effective role in improving performance and keeping pace with the contemporary changes and challenges witnessed by the business environment.