Understanding the fundamental building blocks that comprise a successful negotiation is an imperative that reaches farther than the business community. The ability to purposively and consciously apply those same concepts and principles is a learned skill that produces successful outcomes and benefits individuals and organizations. This article describes five key factors that impact every negotiation and then suggests six key insights for more effectively applying those factors. The paper provides a useful road map to approach the negotiation process and to navigate that process successfully.

This study is about analysis of the contribution and challenges facing SMEs in the Malaysia. Generally, the SMEs contribution is to create employment opportunities and provide stimulus to economic growth, and expanding entrepreneurial bases and developing human capital. The study also outlines the challenges faced by Malaysian SMEs in an increasingly globalized world.

Digital media in the 21st century has become obsessive communication tool and medium of young population. In an age of global information and communication the strategy of societies based on knowledge that permanently generate millions of information in order to improve competitiveness is promoted. In this context, in the R. Macedonia last decade is promoting the need to provide resources and infrastructure to ensure uninterrupted availability of the Internet and other digital media to online servicing the needs of citizens and business community. In this regard the National Strategy for Information Society Development is created in which an integral part also is e-education. That shifted the paradigm in terms of actualization of the need to integrate information technology at all levels of education in the process of acquiring new knowledge aimed at building a society based on knowledge and competitive business environment. The current situation regarding the new approach to using information technology in the teaching process of acquisition of knowledge is not satisfactory. Despite the implemented projects to train teachers to use ICT in teaching resistance to innovation is an indisputable fact that enables application of learning based on the development of projects, research, generating creative solutions that will contribute to the active involvement of the youth in the process of learning in which they should be active entity and by using information technology in the learning process will acquire the communications, information and social competencies necessary for active and competitive involvement in the business community. Taking into account the current situation in this scientific work subject is the application of ICT in the process of formation and learning of young people. Phenomenon under study is the current situation of young people in relation to the application of ICT. A problem which is investigating is the improper use of ICT by young people.

This is a doctrinal research which aims to look into Islamic estate planning, i.e. the paper utilizes descriptive approach of qualitative research methodology which relies on secondary data inform of text books, journals, newspapers, related websites etc. In Malaysia, there is an issue of accumulation of unclaimed property after deceased’s death which made many writers to call for a better way of handling this issue. In following the path of these writers, the researchers discussed some ways of Islamic real estate planning and provided suggestions on how to solve the issue of accumulation of unclaimed assets particularly in Malaysia. Thus, it is suggested that in order to solve the issue of accumulation of unclaimed property particularly in Malaysia, wasiyyah (bequest) may be used for real estate planning if the conditions are fulfilled. Moreover, it is suggested that hibahmay be used in estate planning only in situations where division based on fara’id after the owner’s death is cumbersome e.g. complexity of law, long process etc. in order to avoid accumulation of unclaimed assets. However, if the gift (hibah) is made in favour of the donor’s children, there shall be no discrimination between them as the Prophet (saw) requires equality when giving gift to children. But, in the absence of any valid reason, distribution based on Islamic law of inheritance (fara’id) shall be applied.

Organizations as social systems bear entropic characteristic, which is the tendency to wear off and die, over time. However, this paper examined organizational change management as a conscious tendency to negate possible entropy in organizations. The paper contends that organizational change management is a resilience seeking behavior to ensure survival and effectiveness. It identifies resistance to change as the most critical challenge in organizational change management. Resistance occurs because every human cluster is a political arena where individuals self-serving seek to superintend over others interest in the distribution of both advantages and disadvantages. The paper reviewed the extent literature on change management, and contend that a management culture that will evoke high employee engagement, involvement, pro-social behavior, commitment and ethically, to reduce unconstructive resistance should be enthronedin the firm.

The university institution arose in the Old World, at the moment at which the Europe of dogmas and feudalism began its course in the direction of the Renaissance, whose mark was the knowledge and scientific rationality evolution. It was, therefore, contemporary of transition from Mercantilism to capitalism. In Brazil, the University emerged in the 19th century, with the arrival of the Portuguese royal family who settled in the country and took as a model the German university proposed by Humboldt. During the last two centuries, the Brazilian University has experienced significant changes, especially from the Constitution of 1988 and measures adopted by the Government in the second half of the decade of 1990. The opportunity of creation of new institutions of higher education and the reorganization of those ones existing in the form of University Centers and universities, the financing of courses for the least privileged population socioeconomically, programs that increased the vacancies in public universities were responsible for the expansion of access to higher education. To meet the increasing number of students, the Brazilian universities had to organize its management system and proceed to the adoption of new pedagogical technologies. This work, developed in the second decade of the 21st century, has as its objective to analyze the expectations of managers and researchers from Higher Education Institutions (HEIS) regarding the Brazilian and American innovation which will mark the future of these institutions in the next 10 to 20 years. An exploratory research was performed, which had as an instrument of data collection an open interview, in which these subjects expressed their point of view. The interviews were recorded, transcribed and their content encoded, defining categories that guided the results analysis. Regarding to the planning and vision of the future, it seems that the Brazilian Higher Education Institutions are concerned with the inclusion of new students and the promotion of resources to promote learning, while in American universities, the proposal is focused on research, which shows a close relationship with the business community and whose results support the teaching and extension. Regarding innovation, the Brazilian and American institutions emphasized the technological innovation, both in digital teaching practice as well as in management, pointing out, among other resources, the financial control via artificial cognitive intelligence. It is also verified, that both in Brazilian universities as well as in the U.S., the active methodologies were considered important for research production and dissemination. It was also possible to verify that the internationalization represents a dominant trend both in Brazil and in American universities, and derives from the economy globalization process, which demanded the knowledge universalization. The survey, which studied a small number of institutions, can be complemented with studies that address a larger number of managers and researchers from different units.

One of the important concerns of teachers and instructional developers or designers should be the students’ style of learning, as research found that the quality of a learning material is enhanced if it is designed taking into account learners’ individual learning styles. Thus, this paper aimed to explore the different learning styles and strategies of students, and how these can be accommodated in the design and development of instructional and learning materials in English Language Teaching (ELT) or English as a Second Language (ESL). In the study, there were 128 respondents who were freshman college students taking English 16.1, a basic English course offered in Xavier University, a reputable university in Northern Mindanao, Philippines in which the study was conducted. The method used in the study was a combination of quantitative and qualitative methods done through a survey questionnaire. The instrument utilized in the study is called, The Learning Style Survey designed by Cohen, Oxford and Chi published by the Center for Advanced Research on Language Acquisition at the University of Minnesota. Results and findings revealed that the Visual Learners dominate the freshman college students who have preference for seen or observed objects including pictures, diagrams, paradigms, demonstrations, displays, handouts, films, and flip-charts, and can work well from checklists, written directions/instructions, scripts and texts. Therefore, the most effective and appropriate materials for these types of learner are maps, flow charts and webs. The use of highlights, color codes, book/marginal notes are effective strategies. Moreover, being in the era where the hype of technology is observable, students are comfortable in studying with visual contextual information not just by seeing or reading the material but also seeing materials that are animated or moving. The use of technological materials for studying helps students in their creativity in the use of different gadgets and applications in many ways.

Intangible Assets, Intellectual Property and Estimating Cash Flow and Rates of Return are concerned with the inability and inaccuracy of earnings and financial forecasts. Financial reporting is the major source of data utilized by economic forecasts, accountants and financial managers to predict future cash flow and earnings (whether per share or in aggregate). However, the records and studies of analyst forecasts have produced often dismal performance. Previous studies focused on historical analysis of past earnings forecast methodology or on generating evidence that accrual accounting justifies better forecasting performance. Objections to these areas of study come in several forms. Justifying accrual accounting by concluding that they perform well is not appropriate when important factors going into earnings forecasts are absent from the methods utilized. Also, the financial reporting of intangible assets is often misleading or is not reported at all. Economic forecasters know that if the reporting of assets that greatly affect cash flow and in turn earnings forecasters is a serious source of error in forecasting. Using sophisticated models for forecasting with error adjustments may improve forecast accuracy as shown previously by others, the absence of studying intangible assets will still produce inaccurate results. Estimation theory will aid us in solving this problem and will induce accountants too properly report finding about Intellectual Property Rights and similar assets.

Until now, Micro, Small and Medium Enterprises (SMEs) are considered to still not have high competitiveness, even though they have the potential to increase income and absorption labor. They still face obstacles both internally and externally. Several factors that are expected to improve MSME competitiveness have been identified in several studies. This study aims to confirm the design of the model and its indicators that can affect the competitiveness of SMEs through primary data which are then processed quantitatively. Based on data from 522 SMEs in 8 regencies/cities in Banten Province, Indonesia. Six main variables that make up SME competitiveness are identified, namely the availability and condition of the business environment, business capability, policy and infrastructure, research and technology, financial support and partnerships, and variables performance.