Zakat is the giving of a portion of one's wealth by an individual. Zakat is obligatory when one's wealth reaches the nisab threshold and the haul period has passed. This study aims to analyze the role of productive zakat in fostering the economic growth of communities affected by the Covid-19 pandemic. Using a qualitative descriptive method, this research indicates that productive zakat significantly influences the efforts and welfare of recipients, as providing business capital enables them to generate income over the long term. As businesses grow, recipients will employ workers to facilitate their operations, which in turn affects the unemployment rate. When individuals have employment and clear income, it impacts their purchasing power, leading to an increase in Gross Domestic Product growth.

This study aims to explain the effect of price, product quality, and halal certification on increasing sales of Pontianak City MSMEs. Using a quantitative approach and a sample of 100 MSME respondents who have implemented halal certification in Pontianak City. Sampling using saturated samples (census samples). Data analysis techniques involve classical assumption testing, multiple linear regression analysis, hypothesis testing, and descriptive analysis. The findings of the study show that both separately and simultaneously, the variables of price, product quality, and halal certification have a positive and significant effect on the variable of increasing sales.

This article discusses the effect of sharia financial literacy and religiosity on interest in becoming customers of the Indonesian sharia bank pontianak branch. This research uses quantitative research with a descriptive approach. The results of this study indicate that partially the Sharia Financial Literacy variable has a negative and insignificant effect on the interest in becoming a customer of the Indonesian sharia bank pontianak branch with -0.90. The religiosity variable has no positive and insignificant effect on students' interest in saving at Bank Syariah Indonesia with the result of -0.067.

The current research aims to understanding the relationship between e-marketing and consumer behavior through study applied to a sample of Rafidain Bank customers, and the current research focuses on surveying the opinions of a sample of customers dealing with Rafidain Bank in three Iraqi governorates (Babil, Karbala, and Najaf), numbering (325) Customers. the researcher examined, through a set of hypotheses, the effects of the independent variable, which is electronic marketing, on consumer behavior, and consequently the effects of the latter on the bank’s profitability. A questionnaire was designed to survey the opinions of the individuals in the aforementioned research sample, according to a scale to be respected the quintet, and these phrases included five axes distributed between the study variables, demographic information of the study sample, elements of electronic marketing, elements supporting electronic marketing, indicators of the efficiency of banking services, and finally consumer behavior. The descriptive analysis resulted in tables that displayed the initial statistical results and analytical results that address the research hypotheses, whether negative or positive. the study reached the following conclusions the most important of which is that The dimensions of consumer behavior are arranged as follows: education, attitudes, perception, motives, and finally, the study proved the existence of a strong relationship between the independent variable and the mediator on the bank's profitability clearly, so the recommendations were confirmed that this relationship should be under the attention of the relevant parties in the upper and middle management and that they should take it into account when working on developing the marketing mix strategies for banking services at Rafidain bank to enhance its pioneering role in banking work at the level of Iraq and the world.

This study examined the relationship between linear programming and product mix of paint manufacturing firms in Port Harcourt. This study adopted a correlational survey research design. The population of the study was 10 selected paint manufacturing firms in Port Harcourt as retrieved from Nigerian business directory (2024). 3 managers were selected from each firm multiplied by 10 firms gives us a total of 30 respondents. Structured questionnaire was used in data collection. The result of the Cronbach's Alpha reliability test indicates .804 which is above .70 which implies that the items are reliable. Pearson product moment correlation was used to test the hypotheses using SPSS (statistical package social sciences). The study revealed that there is a significant relationship between Ellipsoid Linear Programming and Product Mix of paint manufacturing firms in Port Harcourt. There is a significant relationship between Graphical method Linear Programming and Product Mix of paint manufacturing firms in Port Harcourt. There is a significant relationship between Simplex Linear Programming and Product Mix of paint manufacturing firms in Port Harcourt. In conclusion, Linear programming is a powerful mathematical tool that can be effectively utilized by paint manufacturing firms in Port Harcourt to optimize their product mix and maximize profits. The paint manufacturing firms should conduct a thorough analysis of market demand for different types of paint products to identify profitable opportunities for product mix optimization.

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.

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. ....

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.

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.

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.