The article examines the investment potential of the territories of the Republic of Uzbekistan and the issues and investment distribution problems in them. Also, in the article predictions were made using programs of mathematical models of artificial neural networks in the analysis of distributions process problems,and the results were determined by comparing the results with trend and panel methods. Sustainable territorial socio-economic development is determined by general laws of country socio-economic development, the share of export products in the total output of the region, depending on the composition of the gross regional product, in key sectors of the economy is determined by features such as competitive product, scientific potential, population income. Therefore, the problems that arise in ensuring the socio-economic development of the region in modern conditions will have their own regional characteristics.Addressing the territorial socio-economic development problems require strengthening the regulatory role of the state in determining regional economic policy, governance, the development of effective systems, tools and methods of state regulation. Sustainable territorial socio-economic development also depends on the self-sufficiency level of resources and effective budget finance, credit, tax and price policies.

Firm value can affect the assessment or perception of investors towards the company, because the value of the company reflects the performance of a company. This study was conducted to examine the effect of tax avoidance on firm value, profitability on firm value, leverage on firm value, transparency can moderate tax avoidance on firm value, transparency can moderate profitability on firm value, and transparency can moderate leverage on firm value. The research population is manufacturing companies in the consumption industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. Sampling in this study was conducted using purposive sampling method. The analysis technique uses multiple linear regression models, moderation using Moderated Regression Analysis (MRA). The results of this study indicate that tax avoidance, profitability and leverage have a positive influence on firm value. Transparency can moderate tax avoidance and leverage on firm value. However, on the other hand, the research results show that transparency cannot moderate profitability to firm value.

During the Covid-19 pandemic, some sectors are predicted to grow while many other sectors slump. This study aims to prove the difference in financial performance between companies in the Food and Beverages, Tobacco Manufacturers, Pharmaceuticals, Cosmetics and Household, and Houseware Sub-Sectors during the Covid-19 pandemic. Measurement of financial performance using the ratio of Return on Assets (ROA) and Return on Equity (ROE). The sample was determined purposively and 44 companies were selected as samples. Methods of data collection using documentation techniques. The research data was obtained from the companys financial statements, annual reports, summary of IDX listed companies, and the IDX Facts Book. Data obtained from the Indonesia Stock Exchange. The data analysis technique used Multivariate Analysis of Variance (MANOVA). Based on the results of data analysis, it can be concluded that the financial performance of the Cosmetics and household, Food and Beverages, and Tobacco Manufacturers sub-sector companies decreased during the Covid-19 Pandemic. The Houseware and Pharmaceuticals sub-sector achieved a significant increase during the Covid-19 Pandemic. There is a significant difference between the financial performance of the Cosmetics and household, Food and Beverages, Houseware, Pharmaceuticals, and Tobacco Manufacturers sub-sector companies listed on IDX before and during the Covid-19 Pandemic.

Purpose: The purpose of the article is to find out the application of corporate governance practices in companies listed CSE in Sri Lanka. Methodology: The study aimed at the factors influence in the application of corporate governance practices and firm’s financial performance in Sri Lanka. In this study, there are two dependent variables namely return on equity and return on asset and four independent variables namely board leadership, board structure, board size and number of board committees. The study used 20 top companies (blue-chip companies) as sample for period of five (5) years 2014-2018. The data was analyzed using the SPSS statistical software package. The descriptive statistics, correlation analysis and regression analysis were used in this study. Findings: The results show that there is a positive relationship between corporate governance practices and firm performance, in the Sri Lankan context. And also it was found that there is a positive effect of board leadership board structure, board size and board committees on ROE and ROA the effect of board leadership, board size and board committees are significant with ROE & ROA. Only board structure has an insignificant effect on ROE and ROA. Implication of the research: It is concluded that there is a positive effect of corporate governance practices on firms financial performance of listed companies in CSE. On the other hand, some corporate governance practices has significant effect on firms financial performance and some other corporate governance practices have insignificant effect on firms financial performance

Islamic securities sukuk, introduced as a new instrument of the global financial system in the 21st century, have grown rapidly in recent years. Interest in it is growing, as it showed a growth trend even during the global financial and economic crisis and the COVID-19 pandemic. The article analyzes the development of sukuk in 2001-2020. Statistics from Malaysia and Turkey are analysed separately.

Audit delay is an important issue because it has an impact on the timeliness of submitting the companys financial statements. This becomes a serious problem when several countries apply IFRS as an international accounting standard. The purpose of this study was to determine the effect of Implementation of International Financial Reporting Standards (IFRS), Company Size, Audit Committee, Solvency Ratio, on Audit Delay in Food and Beverage Sub-Sector Manufacturing Companies for the 2016-2020 period. The method used in this research is descriptive quantitative with the method of determining the sample using purposive sampling and produces a sample of 60 companies data pair. The analytical technique used is logistic regression analysis. From the results of logistic regression analysis, it can be concluded that the implementation of International Financial Reporting Standards (IFRS) has a negative effect on Audit Delay., Company Size has a negative effect on Audit Delay, the Audit Committee has a positive effect on Audit Delay, and Solvency Ratio has a positive effect on Audit Delay.

The purpose of the study was to establish the effect of financing cash flow on stock return and to test the moderating effect of discretionary accruals on the relationship between financing cash flow and stock return. Panel data was collected from 29 listed non-financial firms at NSE for 12 years from 2007-2019. Fixed effect hierarchical regression analysis showed that financing cash flow had a positive and significant effect on stock return while discretionary accruals negatively moderate the relationship between financing cash flows and stock returns. The study concludes that financing cash flow improves stock return, however, high discretionary accruals adversely reduce the effect of financing cash flow on stock return. Therefore, the study recommends that NSE should enact incisive regulations pertaining to discretionary accrual practices and its implication on stock return to protect investor vulnerability to losses in their investment due to managers opportunistic behaviours.

This research is focused on evaluating the dispatch of perishable merchandise through reefers (refrigerated maritime containers) with adherence to the Cold Chain Quality Indicators (CCQI) standard, which is the international standard that should apply the logistics actors that operate said chain. The general objective of the project is aimed at knowing the level of adherence that logistics actors have with international standards in transport, handling and storage of the cold chain, establishing efficiency indicators in refrigerated cargo, as well as identifying the degree application of good practices in the dispatch of merchandise and its critical control points in the maritime import process. An information survey was carried out with the four types of logistics actors that operate in the Port of Manzanillo; shipping lines, Specialized Container Terminals (TECs), refrigerated enclosures and government agencies. A validation of the main research instrument was carried out and based on the data provided, the hypothesis raised was verified and accepted. The author evaluated through the implementation of logistical indicators the capacity of the refrigerated maritime transport, the refrigeration infrastructure of the port area, as well as the commercial activity (storage and transport). Finally, the conclusions of the research were issued, where the recommendations for future research on the subject were also expressed.

The article analyzes online tourism, its opportunities, the state of development in Uzbekistan. Based on the results of the study, proposals were developed to solve the problems that hinder the development of online tourism in the country. Including:commercial banks in the country should also ensure the security of money transfers, as well as improve the system of short-term refunds in case of cancellation, refund or replacement of numbers and tickets;all payment accounts must operate in a biomeric system; more effective use of bloggers in promoting the tourism potential of the country.

Pondok Pesantren Sunan Drajat (PPSD) is one of the Islamic boarding schools that has a high spirit of economic independence, by establishing several Institution-Owned Business. This Business Unit seems to be developing its units so that they are spreading domestically and internationally. This is due to strategic management that accommodates business, especially in its competition. The purpose of this study was to determine the competitive strategy of Pondok Pesantren Sunan Drajat Islamic-owned business. This study uses a qualitative approach that aims to explain the competitive advantage strategy of the PPSD business unit and SWOT analysis. The results showed that the PPSD business unit implemented all competitive strategies based on sharia principles, which in carrying out their activities were based on benefit. In conclusion, PPSD Business Unit uses an image of differentiation strategy in marketing for its products to stay ahead in the midst of many similar business.

This study aims to examine and determine the effect of moral intentions, organizational commitment, professional identity and rewards for disclosure of cheating behavior with Islamic work ethics and organizational culture as a moderating variable. This research is a quantitative research with a descriptive approach. The sample used in this study was employees of the Makassar Syariah branch of BNI. The total sample amounted to 72 using purposive sampling techniques. The data analysis method uses multiple regression and moderating regression analysis with the absolute difference value approach. The results of this study indicate that moral intentions, organizational commitment, professional identity and rewards have a positive and significant influence on the disclosure of fraud behavior. The results of research related to moderating variables, Islamic work ethics variables only act as moderating variables in the relationship of moral intentions to the disclosure of fraud behavior. Whereas variable organizational commitment, professional identity and rewards for disclosure of fraudulent behavior are not moderated by Islamic work ethics. Furthermore, the moderating variable of organizational culture is only proven to moderate the relationship of moral intention and also organizational commitment to disclosure of fraudulent behavior. Whereas professional identity and rewards are not moderated by organizational culture.

The existence of SMEs has an important role in improving peoples living standards, as well as in economic development. The purpose of this study is to analyze the confirmatory factors of competitive advantage, learning organization and SME performance. Analysis of the data used in the study using confirmatory factor analysis (CFA) techniques, the results of the study show that the learning organization of SMEs in this study was formed by indicators of system thinking development, mentality model development, personal skills, teamwork and flexibility and indicators that are considered to have the greatest contribution. or the most powerful form of learning organization variable is teamwork. The competitive advantage of SMEs is formed by indicators of resources adding positive value, resources are unique or rare, resources are difficult to imitate and resources cannot be replaced by other sources and indicators that are considered to have the largest or strongest contribution to form competitive advantage variables are difficult resources. imitated. The performance of SMEs is formed by indicators of financial performance, innovative performance, production performance and marketing performance and the indicator that is considered to have the largest or strongest contribution in shaping the performance variable of SMEs is financial performance.

Construction enterprises play an important role in the process of socio-economic development. They contribute to GDP growth and macroeconomic stability, create obs and incomes for workers, promote rural economic restructuring. Human resources in the construction enterprises in Hanoi all have a high level of education, an understanding of high socio-economic knowledge and a certain level of training can have a positive effect on the performance of construction enterprises. This research was conducted to measure the employees organizational commitment in construction enterprises in Hanoi. Data were collected through a survey with 150 office workers and technical personnels of construction enterprises in Hanoi. With this data, we have used descriptive statistics, Cronbachs Alpha analysis to identify and measure twelve (12) attributes of employees organizational commitment in Hanoi. The results showed that employees organizational commitment is highly appreciated by respondents. Based on the findings, some recommendations are given to improve employees organizational commitment in the construction enterprises in Hanoi.

The Covid-19 pandemic has hit Indonesia since March 2020 until now. This health disaster has affect Indonesias macroeconomic conditions and the performance of many companies. The study examined the effect of the Covid-19 pandemic on the stock prices of all companies included in the IDX30 Index. The hypothesis test used is the average difference test. The results of the study found that the Covid-19 pandemic could have a positive, negative, or no effect on the stock prices of companies included in the IDX30 Index.

This article theoretically examined the effect of employment relations on employees in multinational corporations with a special focus on Dangote Cement. The article observed that labour-management relations also known as industrial relations play an imperative role in improving and sustaining employees performance. It serves as the nerves of industrial harmony. The target population of this study, which isfinite (being defined), isthe total number of Dangote Cement Plantin Ibese, Ogun State, Nigeria. The population comprises staff whose population is two hundred and sixty (260). The use of a questionnaire was adopted to elicit information from the cross-section of the selected population. The correlation coefficient value ranges from 0 – 1 and has an acceptable value of 0.88, which indicates higher reliability of the measurement instrument and low error variance, implying that the instrument is reliable. While the analysis was done using regression analysis. The findings revealed that there is a significant influence of employee s participation, trade union, and industrial harmony on employee performance. Organizations should encourage mutual relationships among employees, as well as provide conducive working conditions/ environment for employees, like organizational learning, effective communication among employees, which will enhance their productivity and employee s performance.

Farmers Exchange Rate (NTP) is a proxy indicator or indicator of the approach to the level of farmer welfare. The welfare of farmers can describe the purchasing power of farmers. The purpose of this study was to determine the level of welfare of cocoa farmers. This study used time series data from NTP with the base year of 2012 = 100 as the basis for calculating the years 2019 - 2020. The location of the study was determined by the purposive sampling method in The Blitar Regency which is the center of Cocoa. The sample was selected by purposive random sampling as many as 60 Cocoa Farmers. The NTP analysis method was carried out descriptively. The results showed that the exchange rate of Cocoa Farmers in 2020 increased by 1.20 percent from 100.54 in 2019 to 101.75 in 2019. This indicates that cocoa farmers in The Blitar district are experiencing a surplus or prosperity.

This study aims to answer the question: What is the nature of the relationship between fiscal and monetary policy in Jordan? Are the two policies complementary to each other, alternatives, or go in opposite directions?. This study applies the vector autoregression VAR, the Impulse Response Function test, the Granger Causality test, and the. Variance Decomposition Analysis. The results showed that there is a bidirectional causal relationship between government expenditures and money supply, as well as a bidirectional causal relationship between tax revenues and money supply, the main conclusion that the fiscal policy through the use of government expenditures and tax revenues and the monetary policy through the money supply go in the same direction, and complement each other, this is supported by the fact that the expansionary fiscal policy in Jordan during the study period was also accompanied by an expansionary monetary policy. The monetary authority sets interest rates on loans and there is no significant role for fiscal policy instruments in influencing the interest rate in Jordan. The study recommends harmonization between the declared and implemented policy. Each authority should serve its goals with independence and complementarity between the two policies. In this case, coordination means preventing extremism in pursuing an expansionary or contractionary policy from this or that authority, what is required is that the Central Bank and the Ministry of Finance agree on coordination, integration and balance between objectives.

The integrity of financial statements is related to one of the characteristics required by IFRS, namely faithful representation. The financial statements that are presented must contain information that is relevant and reliable so that it has high integrity and can be used by stakeholders in making decisions. In reality, realizing the integrity of financial statements is a difficult thing. There have been several cases that cast doubt on the level of integrity of financial statements. One of them happened to PT Jiwasraya (Persero) recently. This research is aimed to examine the effect of corporate governance mechanisms proxied by (institutional ownership, proportion of independent commissioners, and audit committee meetings) and leverage on the integrity of financial statements using a conservatism index approach in the market book value. Firm size as a control variable. The population is BUMN listed on the Indonesia Stock Exchange from 2016 to 2018 with a sample of 22 companies. The data analysis method used is panel data regression. The results of the common effect model test that only the audit committee meeting variable has a significant influence on the integrity of the financial statements, while the variable institutional ownership, the proportion of independent commissioners and leverage has an effect but is not significant on the integrity of the financial statement

The purpose of this study was to analyze the Defensive Marketing Strategy carried out by the MSME Warkop Angkringan Giras in Mojokerto Regency, in order to be able to compete and keep its business sustainable in the COVID-19 pandemic conditions and obtain optimal profits. This research is an exploratory research where the approach used is a qualitative approach. Qualitative researchers seek to understand life experiences in context and the meanings associated with those experiences by using Focus Group Discussions. The sample amounted to 20 people, who were taken based on certain criteria. Data collection techniques by conducting open ended interviews in the hope of obtaining more complete information from the respondent. Data analysis used descriptive analysis method. The results showed that the Defensive Marketing Strategy in the MSME of warkop angkringan Giras Free wifi with a Mental Model is a Competitor Orientation strategy which includes symbols, prices, product differentiation and value promotion, Customer Orientation Strategy includes superior customer service, innovative product features, and focus in a narrow market segment and a Market Drive Orientation Strategy consisting of Digital Marketing, Healthcare Procedures, crowding services, and Hours of Operation.

This article discusses the concept of SMM as a tool for promotion and marketing of goods and services in the economy to the market. It also highlighted the main advantages and disadvantages of SMM - promotion. Described the specifics, trends and conduct and promotion in social networks. The definition of concepts such as brand, targeting, target audience. Considered the dynamics of SMM tools and current trends in the industry. Highlighted the features and importance of the target audience for brand promotion. What we have to consider when creating content, choosing methods of community-building, tools for promotion.

Air pollution of the countries of Central Asia has affected not only the health of the population since 1990 but also influenced the environment. This study has been made empirically analyzes the spatial autocorrelation analysis that is based on the 1991 to 2017 database of Central Asian countries on the socio-economic factors influencing the concentration of Sulfur Dioxide (SO2), Carbon Monoxide (CO), Nitrogen Dioxide (NO2), Ozone (O3), and Particulate Matter (PM2.5) in the air. Besides, this study validated Global Morans I statistics to determine spatial positive autocorrelations. The results show that there is a strong correlation between air pollution concentrations and Gross Domestic Product (GDP) per capita. The achievement identified that the concentrations of SO2, CO, NO2, O3, and PM2.5 have a spatial aggregation and distribution effect, which is significantly influenced by the spatial characteristics and the Central Asian Regional Economic Unions. It also determined that an energy policy of a country can be affected the emissions of air pollutants from neighboring countries due to policy effects. Therefore, there is a need for regional coordination of environmental policies and the transfer of pollution-intensive industries, to keep air pollution in countries of Central Asia at a normal level. In addition to the empirical results of this study, the following two conclusions can be identified. First, it identified the need for a unified policy to reduce air pollution to reduce emissions from air pollution sources. Second, there is a need for a renewable energy policy for the development and promotion of renewable energy.

BUMDes development in North Lombok Regency is accelerating; practically all communities in North Lombok Regency now have BUMDes. Along with its development, BUMDes in the North Lombok district is experiencing a number of issues within the BUMDES institution itself, including concerns with its accreditation. (1) Each BUMDes performance has not been optimized; (2) A lack of a conducive business climate; (3) a lack of information and market access; (4) a lack of capital; and (5) a lack of entrepreneurial spirit and spirit among employees, all of which have an impact on the performance and welfare of BUMDes personnel. In order to improve BUMDes performance in North Lombok Regency. What must be done is to strengthen the importance of social capital. Until date, there has been a significant social capital in North Lombok Regency; the social capital in question is the rent-seeking system. Polong Renteng serve as recommendations for the community in terms of behavior, respecting one another among people, implementing a mutual cooperative living, and contributing to the people s lives in North Lombok Regency. If all organizational managers follow this advice, the organizations performance will improve. A literature review was chosen as the research method in this study. The findings revealed that the social capital of Polong Renteng played a significant influence in boosting the performance and welfare of BUMDes employees in the North Lombok district. This component of rent-seeking pod social capital serves as the social glue that holds the group together. With this broader component, the quality and quantity of BUMDes organizations / institutions (performance) can be improved, hence improving the welfare of BUMDes management. Furthermore, the existence of BUMDes in villages in the North Lombok region is often seen as successful and seamless since it has had a good impact on local communities. Implications for the development sector and community empowerment, particularly in building business abilities, boosting knowledge, skills, and attitudes that will lead to increased revenue. The establishment of BUMDes is capable of growing and nurturing an entrepreneurial spirit in rural communities, as well as instilling a sense of responsibility for policy.

In November 2021, the .Italian Accounting Board (OIC) issued a draft accounting standard concerning revenues accounting (draft accounting standard OIC 34 The Revenues). The standard sets out some exciting observations that can potentially apply in Italy and other countries that accept the considerations set out in the draft. In the article, the focus will be on what is imposed on medium and large-sized companies.