On 29 March 2022, the International Sustainability Standard Board (ISSB), an emanation of the IASB, issued two Exposure Drafts: IFRS S1 General Requirement for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosure. This article will only deal with Draft S2, which proposes a very comprehensive formal and substantive reporting structure concerning the issue of the climate impact of companies production activities. It must read Draft S2 in the light of Draft S1 since both documents refer to the same rules of conduct and the same formal structure of the external report. The two Drafts S1 and S2 interpreted as documents that form part of a single global vision of corporate communication, show how the ISSB wants to overcome the duality of financial reporting sustainable disclosure and propose a unified idea of corporate communication. This is also demonstrated by the proposal, contained in Draft S1 and taken up by Draft S2 as an explicit reference to what was stated in the First Draft, to communicate financial reporting and all reports on sustainability and climate change to third parties on the same date and with the same communication tool.

This study aims to test and evaluate empirically the effect of Asset Processing and Village Fund Allocation through the Village Consultative Body Supervision Function, Information Technology Utilization, and Village Government Apparatus Competence which is carried out using the Internal Control System in Ulu Barumun District, Padang Lawas Regency, North Sumatra Province. This study used a qualitative descriptive evaluation method of the CIPP model (Context, Input, Process, Product) which refers to a quantitative study. Data collection techniques in this study were carried out through 1) interviews, 2) observation, and 3) Documentation Study. Data analysis used a flow model with data reduction steps, data presentation, and validated conclusions using triangulation techniques of sources and methods. The data in this study came from 15 village government officials consisting of the village head of Ulu Barumun District, Padang Lawas Regency, North Sumatra Province using a simple random sampling method in 5 villages in Ulu Barumun District, Padang Lawas Regency, North Sumatra Province related to Asset Processing and Fund Allocation. The results showed that : (1) The evaluation of the context component had gone well / got a good score (2) The evaluation of the input component in this study was still not going as expected, it got / the score was not good (3) The evaluation of the process components shad gone well / gets a good score (4) Evaluation of product components has gone well / gets a good score. The overall evaluation of the Village Consultative Body s Supervisory Function, Utilization of Information Technology, the competence of village government officials, on Asset Processing and Village Fund Allocation with the Internal Control System in Ulu Barumun District, Padang Lawas Regency, and North Sumatra Province is good. Although the results of the overall evaluation are good, It is recommended that the processing of the Asset and the Village Fund Allocation be carried out but by redesigning the program and increasing the utilization of the implementing technology. The use of the CIPP evaluation model in this study is a state of the craft and novelty in measuring the effectiveness of the Asset Processing and Village Fund Allocation program in Ulu Barumun District, Padang Lawas Regency, North Sumatra Province.

This study aims to examine the effect, independence, competence and understanding of good governance as well as organizational commitment to auditor performance with organizational commitment as an intervening variable and integrity as moderating organizational commitment to the performance of PTKIN SPI auditors in Indonesia. The population of this research is all auditors at SPI PTKIN in Indonesia. The sample used is 137 respondents, which were analyzed using the method Structural Equation Modeling smart Partial Least squares. The results showed that independence, competence and understanding of good governance had a positive and significant effect on organizational commitment, then independence, competence and organizational commitment had a positive effect on auditor performance, while understanding of good governance had no effect on auditor performance, then independence, competence and understanding of good governance had a positive effect. on auditor performance through organizational commitment while integrity is not able to moderate the relationship of organizational commitment to auditor performance.

This study aims to examine the effect, independence, competence and understanding of good governance as well as organizational commitment to auditor performance with organizational commitment as an intervening variable and integrity as moderating organizational commitment to the performance of PTKIN SPI auditors in Indonesia. The population of this research is all auditors at SPI PTKIN in Indonesia. The sample used is 137 respondents, which were analyzed using the method Structural Equation Modeling smart Partial Least squares. The results showed that independence, competence and understanding of good governance had a positive and significant effect on organizational commitment, then independence, competence and organizational commitment had a positive effect on auditor performance, while understanding of good governance had no effect on auditor performance, then independence, competence and understanding of good governance had a positive effect. on auditor performance through organizational commitment while integrity is not able to moderate the relationship of organizational commitment to auditor performance.

This study aims to examine the effect, independence, competence and understanding of good governance as well as organizational commitment to auditor performance with organizational commitment as an intervening variable and integrity as moderating organizational commitment to the performance of PTKIN SPI auditors in Indonesia. The population of this research is all auditors at SPI PTKIN in Indonesia. The sample used is 137 respondents, which were analyzed using the method Structural Equation Modeling smart Partial Least squares. The results showed that independence, competence and understanding of good governance had a positive and significant effect on organizational commitment, then independence, competence and organizational commitment had a positive effect on auditor performance, while understanding of good governance had no effect on auditor performance, then independence, competence and understanding of good governance had a positive effect. on auditor performance through organizational commitment while integrity is not able to moderate the relationship of organizational commitment to auditor performance.

The covid-19 pandemic from the end of 2019 until now has significantly impacted stock price movements, company value, and company profitability, including companies in the primary consumer goods sector (consumer non-cyclical sector) listed on the Indonesia Stock Exchange. This study was conducted to analyze whether the period before and after the emergence of the Covid-19 pandemic affected stock prices, company value, and company profitability. This research is a quantitative descriptive study with a sample of 10 companies. The results obtained from this study indicate a difference in the average value of the company s stock price in the primary consumer goods sector between before and after the Covid-19 pandemic in Indonesia. It is different from the company value, which shows a difference in the average consumption of the primary goods sector company before and after the Covid-19 pandemic in Indonesia. Likewise, companies profitability indicates a difference in the average value of the profitability of companies in the primary goods consumption sector between before and after the Covid-19 pandemic in Indonesia. The average value of the stock price and profitability company shows no significant difference between the two periods, while the comparison of company value shows a significant difference between before and after the Covid-19 pandemic in Indonesia.

The Covid-19 pandemic has an impact not only on the manufacturing sector but also on the SME sector. One way that is done by SMEs is to strengthen financial strategies to maintain the continuity of SME businesses. This study aims to see how SME actors view the existence of a pandemic in Indonesia, what business strategies and financial strategies are being carried out to survive the current pandemic situation. This study uses qualitative methods to be able to understand the perspective or point of view of looking at the financial strategies carried out by SMEs during the Covid Pandemic so that businesses can continue to this day. The research was conducted on SMEs in Natural Stone. The results showed that MSMEs experienced a decrease in sales volume. SMEs use several strategies in their financial management. One of the cost-efficiency financial strategies is to process waste into goods of the sale value. SMEs also use a risk management strategy by creating business-specific savings whose needs are used to finance the business when unforeseen conditions occur. SMEs also manage working capital by applying a conservative working model and withdrawing accounts receivable.

This study aims to determine the effect of intellectual capital on firm value with financial performance as an intervening variable. This study is a quantitative study using related methods. The goal is for all commercial banks in Indonesia to be listed on the Indonesia Stock Exchange (IDX). The sampling used the purposive sampling method and resulted in 42 commercial banks in Indonesia. The data in this study is secondary data in the form of annual financial reports from 2017 to 2021. Path analysis is used with SPSS version 23 software for data analysis. The results showed that Intellectual Capital (VAICTM) had a significant effect on Financial Performance (ROE), Intellectual Capital (VAICTM) had no significant effect on Firm Value (PER), Financial Performance (ROE) had a significant effect on Firm Value (PER), Intellectual capital ( VAICTM) has an indirect impact on firm value (PER) through financial performance (ROE) as an intervening variable.

This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) disclosure on firm value with profitability as a moderating variable. This type of research is associative research with quantitative research methods that are systematic, planned, and structured using numbers as the research approach. The population in this study were 45 LQ45 companies, which were listed on the Indonesia Stock Exchange. While the research sample was selected using purposive sampling method with certain criteria. Based on the established criteria, 27 companies were obtained with a three-year research period. The data analysis method used in this study is descriptive statistical analysis, multiple linear regression analysis, and Moderated Regression Analysis interaction test using IBM Statistical Package for Social Science version 22 software. The results of the analysis state that Good Corporate Governance (GCG) has no effect on the value of company, Corporate Social Responsibility (CSR) has an effect on firm value, profitability is able to moderate the relationship between Good Corporate Governance on firm value and profitability is not able to moderate the relationship between Corporate Social Responsibility and firm value.

Encouraging the purchase of second-hand clothes is a viable strategy to reduce the negative consequences of the fashion industry. The research examines the second-hand clothing behavior of Vietnamese young customers based on their behavioral and psychological perspectives. The novelty of the study is that it expands and compensates for the limitation of the theory of planned behavior when explaining the purchase intention of second-hand clothing. A conceptual model linking different types of attitudes, subjective norms, perceived behavioral control, personal norms, psychological consequence, and purchase intention were tested upon 341 Vietnamese young customers. The results indicate that attitude towards the environment, attitude towards the purchase of second-hand clothing, subjective norms, and psychological consequences are significant determinants of the purchase intention of second-hand clothing. Moreover, demographic characteristics such as age, gender, income, and experience in purchasing second-hand clothes also influence the purchase intention. These research findings provide valuable implications about useful marketing strategies to encourage second-hand clothing consumption – as a green behavior among young people.

This study aims to examine the effect, independence, competence and understanding of good governance as well as organizational commitment to auditor performance with organizational commitment as an intervening variable and integrity as moderating organizational commitment to the performance of PTKIN SPI auditors in Indonesia. The population of this research is all auditors at SPI PTKIN in Indonesia. The sample used is 137 respondents, which were analyzed using the method Structural Equation Modeling smart Partial Least squares. The results showed that independence, competence and understanding of good governance had a positive and significant effect on organizational commitment, then independence, competence and organizational commitment had a positive effect on auditor performance, while understanding of good governance had no effect on auditor performance, then independence, competence and understanding of good governance had a positive effect. on auditor performance through organizational commitment while integrity is not able to moderate the relationship of organizational commitment to auditor performance.

This study aims to examine the effect, independence, competence and understanding of good governance as well as organizational commitment to auditor performance with organizational commitment as an intervening variable and integrity as moderating organizational commitment to the performance of PTKIN SPI auditors in Indonesia. The population of this research is all auditors at SPI PTKIN in Indonesia. The sample used is 137 respondents, which were analyzed using the method Structural Equation Modeling smart Partial Least squares. The results showed that independence, competence and understanding of good governance had a positive and significant effect on organizational commitment, then independence, competence and organizational commitment had a positive effect on auditor performance, while understanding of good governance had no effect on auditor performance, then independence, competence and understanding of good governance had a positive effect. on auditor performance through organizational commitment while integrity is not able to moderate the relationship of organizational commitment to auditor performance.

The current study aims to explore the influence of interpersonal conflicts at the workplace on job depression and turnover intention. To meet the respective research aim, the current study collected data through an online survey. The study relied on primary data collection by considering 215 employees working in different banks in Pakistan. The direct effects of the structural equation modeling revealed that changes in interpersonal conflicts are responsible for around 41.9%, 15.4%, and 15.8% variations in job depression, turnover intention, and organizational prestige. The findigs of current study showed that interpersonal conflict positively influences job depression and turnover intention at a 10% significance level while negatively influence the organizational presitge at 5% significance level. The employer attitude towards conflict management significantly reduces the job depression and turnover intention. The mediation results suggested that employer attitude significantly improves the orgnaizational prestige through reducing the interpersonal conflicts in the orgnaization. For achieving higher organizational growth and performance, organization need to promote merit based culture, encourage employee frankly policies, and reduce favoritism.

Purpose : to examine the effect of local governments characteristics and the findings of the investigation on financial performance moderated by the level of responsiveness of local governments.. Methodology: population and sample as many as 180 districts and cities. Secondary data sourced from the report on the results of the examination of the financial statements audited by the Audit Board of Republic of Indonesia from 2017 to 2019. The analysis technique of panel data regression analysis was data processing software eviews with a random effect model. Results: The results showed the size of the legislative, the weakness of the SPI and non-compliance with laws and regulations had no effect on financial performance. Meanwhile, the size of the government, and the level of wealth had a significant effect on financial performance. The level of responsiveness cannot strengthen the influence of size of legislative , weaknesses of SPI and non-compliance with laws and regulations on financial performance, while the level of responsiveness can strengthen the influence of government size and the level of wealth of local governments on financial performance.Limitation: the number of samples was only 12%, the results cannot be generalized. Contribution: local governments must realize recommendations on the findings of BPK RI and manage the assets effectively and efficiently. Ministry of Home Affairs, the provisions on the number of members of the legislative need to be reviewed.

In tourism industry, competitiveness of tourism products which cover tourism attraction, accessibility, and tourism facility have potentials to increase business and industrial competitiveness. But today, those three components are still considered lacking, therefore it needs strategy or business model also innovation in the implementation. Value proposition design as a business model tool which can help a company or organization to know more about a product or service that will be designed or developed and relate it to market interest, so it can create product or service value in order to fulfill consumer need and request. The concept of value proposition design is regarded to be able to be applied in Indonesian Tourism Industry. This value proposition design in tourism industry of Indonesia is expected to create tourism products according to market interest. This study is aimed to figure out the condition or phenomenon relating to the implementation of value proposition design in Indonesian Tourism Industry. Based on the research result, it is known that customer profile of Indonesian Tourism Industry is on customer job which is then divided into four segments, such as segments that focus on cultural experience, natural experience, natural and cultural experience, and personal challenge. The risks of safety, epidemic, and political condition are parts of customer pain. Meanwhile, tourist attraction, facility, and tourist accessibility are tourist perception, while affordable price means customer gains. In addition, the value map of Indonesian Tourism Industry is consisted of product and service which this industry offers natural and cultural resource wealth, on pain relievers, it is consisted of policies that are offered as solutions to minimize safety risk and epidemic risk. On the other hand, gain creator contains of how the natural and cultural resource wealth of Indonesia can make customer gains for tourists.

This study aims to analyze the financial performance of telecommunications company listed on the Indonesian stock exchange in 2015-2019, by looking at the financial statements using analytical tools, namely liquidity ratio, solvency ratio, activity ratio, and profitability ratio.

The performance and life of a li-ion battery is affected by the working temperature of the battery, the heat generated when the battery is operating can cause problems with the battery, such as reducing its life and in the worst case an explosion will occur. This study aims to determine the economic feasibility of applying heat pipes to the disposal of thermal waste batteries for electric vehicles). Economic analysis is studied in terms of optimizing battery costs with a heat pipe cooling system against batteries without a cooling system. The process of calculating the economic value carried out includes calculating the BCR (Benefit Cost Ratio) value and NPV (Net Present Value) value. The BCR value obtained shows the number 1.28. The NPV value shows a figure of IDR 2,050,740 which exceeds the number 0. The use of heat pipes can be an alternative for managing battery thermal waste. The BCR value minimizes the level of risk from investing in a project or unit. The NPV value also shows that the project can be accepted economically and the next process can be carried out.

The principles of the World Trade Organization (WTO) included a set of exceptions to help developing countries to speed up the process of their economic development. Therefore, the research problem focused on the extent to which developing countries benefit from these exceptions, and by applying it to the Egyptian case. The researchers used the threshold regression model to measure this benefit based on the data of the World Bank. The research concluded that most of the exports of developing countries, including Egypt, are raw materials that Industrial countries seek to innovate alternatives for them and thus do not benefit the optimum benefit from the export subsidy exception, just as the developing countries opened up to the world and entered the competition market without being qualified enough to compete. Although the WTO allowed the protection of nascent and emerging national industries in a manner that does not contradict the foundations adopted in its 1994 WTO agreement, the developing countries did not achieve the maximum benefit because they did not have the conditions for competition in the global market, and some developing countries also accepted to sign the Government Procurement Agreement Because of the political pressures that achieve the interests of the developed countries that have interests. The research recommended the need to request re-negotiations to try to extend the transitional period to allow the advancement of emerging and nascent industries in developing countries, and the importance of accelerating the upgrading of the industries of developing countries in order to be eligible to enter the global competition, in addition to the need to maintain the value of commodity and service exports and the added value in manufacturing. And the net inflows of foreign direct investment in Egypt at levels lower than the threshold in order to promote economic growth in Egypt.

Irrigation is an important component in supporting and increasing agricultural productivity. The pump irrigation assistance provided by the government is expected to be able to increase the effectiveness of chili farming in Pucuk Village, so the IPAIR payment is planned to launch existing pumping irrigation operations. The purpose of this study was to determine differences in farm income, farming feasibility, and the level of technical efficiency of chili farming before and after the IPAIR payment was made. This research was conducted on 60 respondents who are chili farmers who are members of the Sumber Rejeki farmer group in Pucuk Village. The data analysis methods used are farming analysis & paired t-test, B/C Ratio analysis, and Stochastic Frontier Analysis (SFA) analysis. The results of this study indicate that there is a significant difference in chili farming income, namely the average chili farming income after receiving pump assistance is greater than before. The value of the B/C Ratio B/C Ratio after payment of IPAIR is greater than before paying for IPAIR. Chili farming in Pucuk Village is more technically efficient after the implementation of IPAIR than before the implementation of IPAI with an average technical efficiency value of 79% (< 70%) with a 21% opportunity to increase chili farming productivity.

The theoretical and empirical studies argue ambiguous effects of GVCs participation of developing countries on productivity. By using panel data of 15 Chinese manufacturing industries over the 2005-2014 period, we find that Chinas GVCs backward and forward linkages contributed to labor productivity growth of 6.41% and 1.97% per year on average respectively, via drawing out from low value added low labor cost backward linkages sectors, optimizing resource allocation towards more efficiency manufacturing sectors (rarely studied) and developing higher value added forward linkages. The resulting structural transformation along to the rise of labor costs diminished the risk for Chinese manufacturing industry to be trapped in low-profitability low productivity GVCs activities. However, the productivity contribution of moving out from backward linkages 3 times higher than that of forward linkages suggest that the future positive impact of GVCs on productivity may be much more difficult to realize in particular in a less favorable context (trade war between China and USA, reindustrialization of developed countries and trade protection related to Covid-19 etc.) than the studied period.

Globalization has made global changes, and a rapid increase of multinational corporations which has resulted in creating more businesses that have more culturally diverse workforce. Cultural diversity affects the performance of an organization and various conflicts can be occurred because of misunderstandings among the culturally diverse workforce. The purpose of this study is therefore to contribute to the current field of cross-cultural management and how cultural diversity is managed. The study investigates four chosen cross-cultural aspects to see how issues within these areas can be minimized. The knowledge of cultural differences within these aspects will contribute to a better understanding of how these differences can be managed in a Swedish multinational organization with a subsidiary in India.

The purpose of this study was to determine the effect of KAP size and company size on the integrity of financial statements in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The type of research used is associative research. The data used were secondary data. The data collection method used in this research was document analysis. The analysis technique used in this study was descriptive statistics, classical assumption test, multiple regression analysis, hypothesis testing and testing coefficient of determination. The hypothesis test used was a simultaneous test and a partial test assisted by the Statistical Program For Special Science (SPSS). The results of this study showed that KAP size and company size affectad the integrity of financial statements, while KAP size did not affect the integrity of financial statements and company size had a significant effect on the integrity of financial statements in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017- 2020.

Kenyas Vision projected an economic growth rate of 10 per cent per annum from 2008 to 2030 which has not been achieved to date. The purpose of this study was to assess the impact of Health Expenditure on economic growth in Kenya as one of the health indicator hindering growth rate. The study adopted the endogenous growth theory and incorporated key health expenditure into the model as a function of human capital. The research design employed was explanatory and relied on secondary data from World Bank from 1987 to 2018. Applying the regression model, the results revealed that the coefficient of healthcare expenditure was 0.3032, which was positive and insignificant at a 5 per cent level. This implied that for every one per cent increase in the coefficient of health care expenditure, the GDP growth rate could increase by 0.3032 %. The Kenya government could put in place health policies promoting citizens health under social pillar and also increase allocation to health care to promote economic growth.

This study aims to examine factors influencing the whistleblowing system in the governmental institution (i.e., attitude-behavior, norm values, and employee solidarity) which is represented by the government of Jakarta Capital Special Region (Daerah Khusus Ibukota/DKI). A quantitative approach is used to collect the data by giving questionnaires to the respondents in all institutions of regional apparatus of the work unit (satuan kerja perangkat daerah/SKPD) in Jakarta with the total sample selected being 42. Respondents were selected using a puIDRosive sampling method where one SKPD was given one questionnaire. The findings show that all of the independent variables (i.e., attitude-behavior, norm values, and employee solidarity) do not have an influence on the occurrence of whistleblowing in SKPD of Jakarta Capital Special Region. The implication of this research is the need to install knowledge in employees about the meaning of the whistleblowing system, increase the role of norms that regulate employee mindsets, and increase the awareness of fellow employees about creating an anti-fraud culture. It is important to consider the aspect of culture in future studies.

This research is a qualitative descriptive study that emphasizes on the form of community economic empowerment carried out in Sesaot Tourism Village, Lombok Indonesia, as well as the impact of Sesaot Village Tourism towards the economic empowerment of the community. The purpose of this study includes (1) Explaining the form of economic empowerment for the community in Sesaot Village, Narmada District, West Lombok Regency (2) Assessing the impact of the tourism village program that has been implemented on the empowerment of the community of Sesaot Tourism Village (3) Analyzing tourism development in Sesaot Tourism Village. This study found that (1) Sesaot Village has considerable tourism potential but, in the process, it is still not optimal. The tourism management is currently only focused on the management of community recreation centers while the management of other tourist attractions has not been optimal; (2) Community involvement regarding the efforts to empower the economy is in the form of providing and supporting facilities that can meet the needs of tourists, including home stay, food and beverages, tourist services, tourist attractions, tourist facilities and the use of labor from the local community. (3) Sesaot Tourism Village activities have a direct or indirect impact on the economy of the community. (4) Based on the results of the SWOT analysis matrix obtained four strategies, among others: SO strategy (Strengths-Opportunities), ST strategy (Strengths-Threats), WO strategy (Weaknesses-Opportunities), and WT strategy (Weaknesses-Threats).

The extant literature showed that the relationship between advertising and the performance of small and medium enterprises (SMEs) is widely researched. However, there is a paucity of literature on the effect of different facets of advertising, as well as moderators on the performance of SMEs. Also, there is a paucity of research of this nature in the context of emerging economies like Nigeria. Therefore, the current research intends to fill this gap and investigate the relationship between four (4) different facets of advertising (traditional advertising, advertising cost, advertising quality, and internet adverting) and the performance of small business enterprises in Katsina, Nigeria. In establishing a relationship among variables, the study adopts a quantitative approach and cross-sectional survey design. Accordingly, the data of 208 respondents was obtained using a questionnaire and analyzed using the Partial Least Square Structural Equation Model (PLS-SEM). Based on the result, the study found that both traditional advertising, advertising cost, advertising quality, and internet adverting have a positive significant effect on the performance of small business enterprises. As well, the study has confirmed the moderating effect of internet advertising on the relationship between traditional advertising and performance. However, the same effect was not found in the relationship between advertising cost, advertising quality, and performance. Hence, it is recommended that SMEs that seek to achieve an optimum level of performance, must embrace both traditional and internet modes of advertising, and as well, amortize advertising cost (expenditure) and add quality to advertising programs.

International Financial Reporting Standard (IFRS) 10 is an amendment of International Accounting Standard (IAS) 27 that deals with Consolidated Financial Statements to account for subsidiaries, in order to institute a unitary control model that can be applicable throughout the organization. The amendment requires the implementers of IFRS 10 to emphasize a great judgement in determining if the entities are being controlled to warrant consolidation by the parent firm. This is because the procedures of consolidation for IFRS 10 do not change but only concerned with the option of whether an entity should be consolidated based on its new definition of control or not. This study therefore examined the impact of IFRS 10 adoption on the profitability of Listed Deposit Money Banks (LDMBs) in Nigeria with a view to finding out if there are variations in the performance of LDMBs pre- and post-consolidation era. The study used ex-post facto research design and had a population of 14 LDMBs appearing in the Fact-Book of the NSE as at 31st December 2020. Secondary source of data was used in gathering data from Nigerian Stock Exchange (NSE) Fact-Book as well as Annual Reports and Accounts of six (6) sampled banks. The sample size was arrived at through purposive/judgmental sampling technique based on a filter that the bank must not have changed its original name over the period of the study. The independent variables examined included consolidated earnings on assets, consolidated earnings on equity, consolidated earnings per share and consolidated dividend per share. The technique of data analysis adopted by the study was independent t-test and the findings indicated that, adoption of IFRS 10 had negative and significant impact on consolidated earnings on assets, but on the contrary, it had positive and significant impact on earnings per share and dividend per share. Findings also revealed positive but insignificant impact on return on equity of LDMBs in Nigeria over the period, it was therefore recommended that LDMBs in Nigeria should continue to adopt IFRS 10 to enhance a better financial performance of consolidated return on equity, earnings per share as well as dividend per share of LDMBs in Nigeria.

International Financial Reporting Standard (IFRS) 10 is an amendment of International Accounting Standard (IAS) 27 that deals with Consolidated Financial Statements to account for subsidiaries, in order to institute a unitary control model that can be applicable throughout the organization. The amendment requires the implementers of IFRS 10 to emphasize a great judgement in determining if the entities are being controlled to warrant consolidation by the parent firm. This is because the procedures of consolidation for IFRS 10 do not change but only concerned with the option of whether an entity should be consolidated based on its new definition of control or not. This study therefore examined the impact of IFRS 10 adoption on the profitability of Listed Deposit Money Banks (LDMBs) in Nigeria with a view to finding out if there are variations in the performance of LDMBs pre- and post-consolidation era. The study used ex-post facto research design and had a population of 14 LDMBs appearing in the Fact-Book of the NSE as at 31st December 2020. Secondary source of data was used in gathering data from Nigerian Stock Exchange (NSE) Fact-Book as well as Annual Reports and Accounts of six (6) sampled banks. The sample size was arrived at through purposive/judgmental sampling technique based on a filter that the bank must not have changed its original name over the period of the study. The independent variables examined included consolidated earnings on assets, consolidated earnings on equity, consolidated earnings per share and consolidated dividend per share. The technique of data analysis adopted by the study was independent t-test and the findings indicated that, adoption of IFRS 10 had negative and significant impact on consolidated earnings on assets, but on the contrary, it had positive and significant impact on earnings per share and dividend per share. Findings also revealed positive but insignificant impact on return on equity of LDMBs in Nigeria over the period, it was therefore recommended that LDMBs in Nigeria should continue to adopt IFRS 10 to enhance a better financial performance of consolidated return on equity, earnings per share as well as dividend per share of LDMBs in Nigeria.

The objective of this paper is to identify factors that determine the difference in early child development between urban and rural areas of Cameroon.

One important factor in firm growth and performance is the availability of financing. Firm financing sources can be either formal or informal. Formal financing sources comprise those institutions regulated both by the government and the central bank, while the informal markets operate beyond the regulatory framework on the financial system. Using the World Bank Enterprise Survey dataset for 13 African countries, this study employs the Relative Distribution methods by Handcock and Morris (1998) and Recentered Influence Function techniques by Firpo et al. (2009), to evaluate whether there exists a growth differential among firms that source their working capital through formal finance relative to those using informal financing sources, and investigate which financing source is more growth enhancing. The study finds formal financing sources to be more growth enhancing than informal financing. The growth differential is however different at different levels of labor productivity and sales growth outcome distributions. It is therefore advisable for the stakeholders to target financing to the right segment of firms, to ensure growth is sustained.

After developing the model using mathematical optimization, the values of decision variables, optimal production rate, optimal selling price, and optimal profit for each player in each common field were calculated. The results of solving the designed games showed that the best strategy and Nash equilibrium for Iran is the strategy of cooperation.

This article examines the experience and legislation of developed countries in regulating the rights and interests of employees in the use of leave, analyzes the problematic aspects of the application of national legislation in this area and makes recommendations for their elimination.

The purpose of this study was to determine the quality of earnings at PDAM Tirta Anoa Kendari City was adequate. The type of data used in this research is qualitative data. Sources of data used in this study primary data and secondary data. In this study, the data collection methods were interviews and documentation. The data analysis method used in this research is descriptive.

In recent years, womens sustainable development has become a major concern. In todays world, the economic sustainability of women is seen as a key indicator of progress for any country; thus, social scientists, economists, policymakers, reformers, and non-governmental organizations (NGOs) place a premium on their economic sustainability. Since insurgency has drastically changed the social-economic responsibility of women in this area, the paper in this accord set out to till out specific challenges in which women entrepreneurship development is faced in the north-eastern region, as most male folk have been killed and some irreversibly injured. The paper discovered that the majority of these difficulties are sociological, but a few are financial, such as religion, underage marriage, inadequate educational exposure, and limited access to capital, using qualitative review process. It concludes by recommending that the government and all other relevant parties in this region effectively implement policies and programs to boost female education, raise awareness and promote literacy, mitigate economic marginalization, prevent household frictions, and demands for further research in this field.