This article investigates the main concepts and activities of information, while it is in the strategic decision making system, treated by literature. Since information has become the source of value of the global economy for organizations, information plays a key role in contributing to the development of organizations performance by selecting business relevant information. The relationship between strategic information management and business activities contributes to the strategic decision making process for a more effective and efficient decision making process. Understanding the importance of information as a strategic resource in the management of organizations is becoming more important for strategists, than the formulation of strategic models, of industrial society. In the 21st century no Manager will be able to define and implement the strategy successfully, without a basic understanding of information for strategic decision making.

The article analyzes the theoretical foundations, features, methodology for accounting for foreign exchange transactions during export operations in business entities engaged in export activities. There are also suggestions and recommendations for improving the accounting of foreign exchange transactions in export operations.

The article discusses the organization of audit in the Republic of Uzbekistan in the digital economy. It is also based on the fact that in the context of the digitalization of the economy, significant changes will occur in the theoretical aspects of audit, its practice, methods and the audit process.

The study analyzes the interactive processes between politicians and managers in the context of local authorities. Starting from the literature that deals with dichotomous or complementary models, the aim of the research is to explain the different political and administrative actors logic that characterize these organizations. The nature of the relationships between these subjects constitutes an important element for understanding managerial processes and the approaches in acquiring accounting innovations. The research, through a qualitative approach, presents the case of an Italian local authority. The way in which subjects perceive these dynamics in the strategic and operational planning phase was evaluated and interpreted, highlighting some characteristics and criticalities of the dialectical process.

This study aims to test empirically whether accounting information systems, system quality and service quality affect the satisfaction of users of mobile banking-based applications for BCA customers. In this study primary data is used. The sample of this study is customers at BCA Bank who download and use Mobile Banking Based Applications using the Slovin formula method. There are 100 respondents who were studied as research samples. This research uses quantitative methods. The research variables used are accounting information systems, service quality system quality, and user satisfaction. The test used is multiple linear regression analysis using the SPSS version 23.0 application program. The results of this study indicate that accounting information system variables, system quality and service quality significantly influence the satisfaction of users of mobile bankingbased applications for BC customers both partially and simultaneously.

The effect of the Eid homecoming ban on migrants as a way to suppress the spread of Covid 19 in Indonesia. The purpose of this study was to determine and analyze the effect of the Eid homecoming prohibition on migrants as a way to suppress the spread of Covid 19 in Indonesia, Laranngan Lebaran and have an influence on the number of spread of Covid 19 in Indonesia.

This article discusses theoretical approaches to studying the nature of commercial bank liquidity. The article also discusses the essence of the Banks economic content, liquidity and solvency. A comparative analysis of the liquidity management methods of a commercial bank is analyzed.

Lord Prof. PhD PhD Momtchil Dobrev-Halachev and Prof. Mariola Garibova-DObreva developed 2006 Theory of socio-humanism by developing the creation of a new human society with a new political, economic, social, health, educational, environmental system, a new system of control of political and other decisions - direct democracy, creating a system of direct democracy in the judiciary, in the legislative system, Prof. Momchil Dobrev and Prof. Mariola Garibova created in 2006.

This article is devoted to the theoretical and legal aspects of the liquidation of business entities in the Republic of Uzbekistan and the analysis of positive statistics achieved as a result of improving the regulatory framework to simplify the procedure for the liquidation of business entities and interdepartmental integration directly involved in the liquidation. business entities. The article provides theoretical and legal basis for the classification of the improved legal framework and their membership, simplifying the procedure for liquidation of business entities, and develops proposals of important practical significance.

Knowledge is perceived as critical sources to non-technological and technological entrepreneurial firms in commercializing products and services. Knowledge-based view highlights that the diverse knowledge bases within firms reflect the firms performance. Gradually, the access to external and internal sources of knowledge can be transformed into stocks of knowledge thus, is embedded in such as organizational routines. Albeit the fact that entrepreneurial firms may have lack of financial capital, the exploration and exploitation of new and existing knowledge will enable firms to create value, and subsequently obtain competitive advantage as they grow. This paper will review how entrepreneurial firms can utilize knowledge for innovation.

The government of Bangladesh recognizes public-private partnerships PPPs as a strong catalyst for implementing infrastructure projects. The study conducted to assess the performance of the public sector and measure the cost of service with service quality in infrastructure projects under PPP. The survey focused on 35 government and nongovernment officials from PPP implementing agencies and academicians using a structured questionnaire. The performance of the public sector was assessed with 16 selected indicators. Among them Performances of the public sector in case of land acquisition for infrastructure, exemption of taxes and import duties, linked project, addressing socioeconomic issues were good enough. The findings of the study also revealed that the public sector’s performances in coordination, environmental relationship and communications, interorganizational trust and satisfaction level of the private sector are low. Besides this cost of providing service under PPP projects are increases but customers are satisfied with the higher paid services. Considering the views that starting PPP with weak coordination, lower inter-organizational trust, lower satisfaction level of the private sector, the Government of Bangladesh should take initiative for improving trust through open dialogue with the private sector and through developing a social audit model for PPP implementation.

The article describes the theoretical and scientific interpretations of the current features of the mechanism of management of local budget resources in the regions. The formation and effective use of budget resources in the region has been studied. Also, local budgets form the material basis of socio-economic development of the regions. Through them, the budgets of the regions are formed and used. Local budget funds will be directed primarily to expanded reproduction and socio-cultural activities, but at the same time will serve to provide social protection to low-income groups and finance other activities. The ongoing reforms in the financial and budgetary system of the country are aimed at ensuring the effective functioning of the mechanism of management of budgetary resources in the regions and further increasing the capacity of local budgets. However, despite this, the management of regional budget resources today does not meet modern requirements. In particular, there are shortcomings in areas such as the efficient use of regional budgets, the use of advanced methods of their management. However, the management of budget resources in the regions plays an important role in ensuring the rational use of financial resources, and the analysis of the resource potential of the region has a significant impact on tax relations, strengthening the revenue base of the regional budget and its use.

Karnataka is an agrarian state and one of the eighth largest state in India, in the area and seventh state in population. In Karnataka state, about 76% of the population lives in rural areas and about 56% of the workforce is engaged in agriculture and allied activities which generate about 49% of the States income. Despite the tremendous agricultural profile, the state is not excluded from the burning issues like the agrarian crisis as well as farmers suicide. Out of the last nine years, the state has experienced drought for seven years, this is one of the major reasons for farmers taking the severe step of suicide. Hence, the main intention of this paper is to examine the status and determinants of the farmers suicide on the other hand it tries to Study the long-run and short-run relationships between Farmers Suicide and other selected variables by using ADF and Johansen s cointegration tests. The results reveal that there is a long-run and short-run relationship between farmers suicide and other explanatory variables.

The study assessed the impact of working capital management on corporate financial performance of consumer goods sector in Nigeria. The study specifically determined the impact of average collection period on the return on assets of consumer goods industries in Nigeria, assessed the effect of cash conversion cycle on the return on assets of consumer goods industries in Nigeria and evaluated the effect of average payment period on the return on assets of consumer goods industries in Nigeria. Panel data spanning five years 2013-2017 was gathered for five consumer goods firms in Nigeria. Panel estimation techniques such as descriptive, correlation, fixed effect cross section and time specific, random effect and other post estimation tests was used in the study.

It is widely known that a myriad of research work has been done on the sources, methods and forms of financing investment activities in industrial enterprises, but opinions and views on the mechanism of financing investment activities in industrial enterprises are different. This article analyzes methods and forms of financing investment activities, financial mechanism and financing of investment activities in industrial enterprises, support for financing investment activities in industrial enterprises and the current condition of the state credit system in Uzbekistan. Having studied the relevant research of various experts, it also draws conclusions and recommendations for improving the methods and mechanisms of financing investment activities in industrial enterprises.

Appropriate changes in financial development are largely known to cause growth. Inflation, gross capital formation and government expenditure, believably, succinctly controls the effects and causes long term growth. This paper analyzed this effects for Kenya paying exceptional attention on their asymmetric effects. The most reliable and important results supported that positive asymmetries of financial development increases long run growth unlike the negative with reducing and weak effects. However, in case of financial dynamics and instabilities, economic growth responds negatively with a steep slump to shocks by declining financial development as positive gross capital formation shocks seems to plausibly control such nonlinear dynamics and positively causing growth. Also, sustainable inflation and prudent state expenditure spurs long term growth. Since this growth finance relationship supports the supply-leading hypothesis, there is need for specific financial development policies which would alongside support sustainable inflation and prudent expenditure if they are to spur real growth. Moreover, the financial risk managers are required to robustly prepare against the negative shocks by finance that have greater degenerating effects than by upturn from the positive shock.

Despite increased competition across the globe, Small and Medium Enterprises SMEs are generally said to be behindhand in the execution of formal marketing research. This study, investigated the importance of marketing research practices on the performance of manufacturing SMEs in Dar es Salaam, Tanzania.

his article describes accounting information and its importance in enterprises in its clustered system. Currently, there is a need to control costs and revenues, to develop a single information space model for organizations and institutions. Management decisions made by managers in these organizations determine the future fate of the enterprise, which requires the proper organization of accounting.

Appropriate changes in financial development are largely known to cause growth. Inflation, gross capital formation and government expenditure, believably, succinctly controls the effects and causes long term growth. This paper analyzed this effects for Kenya paying exceptional attention on their asymmetric effects. The most reliable and important results supported that positive asymmetries of financial development increases long run growth unlike the negative with reducing and weak effects. However, in case of financial dynamics and instabilities, economic growth responds negatively with a steep slump to shocks by declining financial development as positive gross capital formation shocks seems to plausibly control such nonlinear dynamics and positively causing growth. Also, sustainable inflation and prudent state expenditure spurs long term growth. Since this growth finance relationship supports the supply-leading hypothesis, there is need for specific financial development policies which would alongside support sustainable inflation and prudent expenditure if they are to spur real growth. Moreover, the financial risk managers are required to robustly prepare against the negative shocks by finance that have greater degenerating effects than by upturn from the positive shock.

Appropriate changes in financial development are largely known to cause growth. Inflation, gross capital formation and government expenditure, believably, succinctly controls the effects and causes long term growth. This paper analyzed this effects for Kenya paying exceptional attention on their asymmetric effects. The most reliable and important results supported that positive asymmetries of financial development increases long run growth unlike the negative with reducing and weak effects. However, in case of financial dynamics and instabilities, economic growth responds negatively with a steep slump to shocks by declining financial development as positive gross capital formation shocks seems to plausibly control such nonlinear dynamics and positively causing growth. Also, sustainable inflation and prudent state expenditure spurs long term growth. Since this growth finance relationship supports the supply-leading hypothesis, there is need for specific financial development policies which would alongside support sustainable inflation and prudent expenditure if they are to spur real growth. Moreover, the financial risk managers are required to robustly prepare against the negative shocks by finance that have greater degenerating effects than by upturn from the positive shock.

The study investigates financial capacity through the capacity of management and the use of capital in aquaculture firms listed on Vietnams stock market, which is one of the basic characteristics of a joint stock company. The study employs a set of aggregated data from 12 aquaculture firms listed on Vietnams stock market. We have performed some descriptive analysis, compared with support by software Stata to evaluate and measure financial capacity in aquaculture firms listed on Vietnams stock market. The results show that there is a big difference in financial capacity in aquaculture firms listed on Vietnams stock market. For each company, there is change in financial capacity in the period 2016-2020. Based on the findings, some recommendations are given for aquaculture firms to improve financial capacity.

The Vietnams export volume of goods and services has changed strongly, and achieved positive growth over the years. However, the emergence of the Covid-19 pandemic has caused a lot of serious consequences to all socio-economic fields of many countries in general and of Vietnam in particular. This research aims to identify and measure the potential impacts of Covid-19 pandemic on factors affecting export in Vietnam through application of quantitative method by REM Random effect model. It has found that GDP of import nations, population, Covid 19 have positive relationship with export performance whereas FDI has negative effect. The results will be a solid foundation for making recommendations to boost Vietnams exports in the new normal period after Covid 19.

The study examined the impact of fiscal fundamental on unemployment rate in Nigeria from 1980 to 2020 focusing on COVID-19 imperatives. The research work embraces OLS estimating techniques to estimate the relationship between the variables. The result of the analysis revealed that government expenditure had positive and significant effect on the rate of unemployment. Also government revenue had a positive but insignificant impact on unemployment during. The implication of these findings for COVID-19 is that the narrative which is obtained from the analysis needs to be changed. Government revenue should be made to have significant impact on unemployment. The pandemic has led to a lot of job lost and the unemployment rate in Nigeria has risen by about 55% peaking at 36% youth unemployment rate as at last quarter of 2020. The study therefore, recommends that government should refocus expenditure and revenue in the country in such a way it will target development of infrastructural facilities so as to increase productivity and in turn facilitate employment generation.

The lack of consensus on the relationship between corporate image management and bank performance prompted this research. The study investigates the relationship between corporate image management and performance of deposit money banks in Nigeria between 2007 and 2017. Quantitative approach of methodology where secondary data are collected analysed on relevant variables for eight deposit money banks which include the five tier one lenders and three tier two lenders is applied. Panel data analysis is adopted as the estimating technique. From the result, the random effect result shows that only corporate governance out of the proxies of corporate image management has significant impact on customer retention of the banks. Both corporate social responsibility and environmental responsibility failed to have significant impact on customer retention. The study recommends that that the banks should continue improving on their corporate governance as it is a good measure of corporate image management that contribute significantly to their performance.

Based on the panel data of 297 prefecture-level cities from 2011 to 2018, this paper uses fixed effect model to empirically analyze the relationship between digital inclusive finance and development of tourism industry. The results show that, First, digital inclusive finance has significantly promoted the development of tourism industry, and this promotion effect is more obvious in the inbound tourism market compared to the domestic tourism market. Second, dimensional heterogeneity analysis shows that the coverage and popularization of digital inclusive finance have improved the possibility of vulnerable groups obtaining tourism financial services. The deepening of its use has met the escalating demand of mainstream market for the tourism consumption, and lowered the financing difficulty for micro and small tourism enterprises. Third, the analysis of regional heterogeneity shows that the promotion of digital inclusive finance to tourism industry is only reflected in the eastern and western China. For the domestic tourism market, digital inclusive finance has produced stronger benefits in the east than in the west, while for the inbound tourism market, it shows the opposite conclusion.

Tourism is a general business with operations related to accommodation, food and beverage, travel, and entertainment industries. The performance measurement for each tourism sector is different. To define a system of indicators to analyze the performance of each tourism sectors for tourism enterprises, a study was conducted with the particiaption of 200 tourism enterprises in Vietnam in the following fields, accommodation, food and beverage, travel and entertainment from January to March 2021 through survey questionnaires, in-depth telephone interviews and descriptive statistical methods for analysis. Research results have shown that tourism enterprises are very interested in performance analysis indicators, but they have not known which indicators to choose for analysis and how the analysis can be conducted accordingly. On that basis, the study has proposed a system of performance analysis indicators for each tourism sector, including accommodation, food and beverage, travel and entertainment for tourism enterprises to apply and analyze at their places.

Mongolia-China trade turnover has increased 250 times in 28 years. The two countries formally established diplomatic relations on October 16, 1949, which has now expanded to the level of a comprehensive strategic partnership. This paper seeks to study and analyse the factors that influence agricultural product trade between China and Mongolia and give recommendations which can create new possibilities for the expansion of bilateral agricultural trade that were established in 2014.

The article discusses the measures for the development of small business and private entrepreneurship, the development of small business and private entrepreneurship in the Republic of Uzbekistan and the further facilitation of the business environment for the free activities of entrepreneurs.

Faced with the impact of Covid-19, the Vietnam Government steadfastly carried out at the same time the goal of repelling epidemics and economic development. Economic stimulus is a topic often mentioned at recent scientific conferences and regular sessions. Many confused opinions about the concept of great economic indicators have been revealed. The article is based on the some indicators of System of National Accounts (SNA) to analyze and make judgments about appropriate policies in the current context.

This study examines the relationship between the two major investment components domestic investment and foreign direct investment and macroeconomic stability in Nigeria. In order to capture the macroeconomic stability, some selected macroeconomic variables are presented, namely, real GDP growth rate RGDPgr, trade openness TOP, exchange rate EXR, inflation rate INFR, interest rate INTR, private sector credit PSC which represent domestic variables and world oil price WOP which represent foreign variable. The study employs Johansen cointegration and Vector Autoregressive model as the estimation techniques.

The article explores the concept of investment potential, which is an important issue in the development of the national economy, from a scientific and theoretical point of view. In addition, the criteria for assessing investment potential in many respects to increase the efficiency of investment attraction and their use have been studied and relevant conclusions and recommendations have been formed.

This study aims to analyze production management and to analyze the financial feasibility of patin fish cultivators in Banjar Regency as one of the production centers for patin cultivation in South Kalimantan Province, whether the business has been well managed and the results can make the cultivators prosperous.

The integrated information system is an IT and information structure that includes financial reporting and management control analysis. This system requires that each accounting item is linked to every other object. In the integrated information system, it is also necessary that each item has a unique meaning. Therefore, it is impossible to have several implications or several accounting items with special meanings.