An increase in investment is required to support the growth and expansion of the industrial sector in a given country. But the planning and ranking of investments must consider financial resource constraints, high investment risk, the frequency of needs and goals, as well as an unfavorable pattern of investments in the production sectors and industries. To ascertain ranking and economic viability for the investment sectors, this study used optimization techniques called TOPSIS, VIKOR, and COPRAS. From 2020 to 2022, this study was conducted for the Debre Berhan City Administration. The study's findings include investment criteria and outline the importance of certain investment areas. The final findings of this study show that, according to TOPSIS, VIKOR, and COPRAS, the current industrial investment pattern is not ideal investment priorities need to be changed. As a result of the above three optimization techniques; spinning, weaving, and finishing of textile fabric’s sector have been ranked first.

This research was undertaken to examine the effect of low corporation tax rate on Foreign Direct Investment (FDI) inflow and Gross Domestic Product (GDP). Investors and multinational firms are very rational and therefore prefer to invest in countries where the cost of taxation will be at the barest minimum to maximize their profit. The study aimed to critically analyze the Corporate Income Tax (CIT) rates of the randomly selected countries of the world, and their respective impacts on FDI and GDP. The study is descriptive in nature, based on quantitative data, sourced from various reports of Statutory Corporate Income Tax Rates of Tax Foundation, World Bank and UNCTAD World Investment Report of 2022. Ex-post Facto research design was deployed; while data were analyzed with a General Linear Model of Multivariate Analysis of Variance (MANOVA) with the aid of SPSS version 25. The study found that low rate of corporation tax has a positive and significant effect on FDI as well as on GDP. That is, CIT rate is a dominant determinant for FDI and GDP of countries.

The introduction of derivatives at the financial market of the United Arab Emirate (UAE) is to enhance liquidity and broadens the range of securities. This is because it brings exciting opportunities for investors to diversify their investment in an efficient and cost-effective way. Evidence from previous studies has shown that financial market derivatives help to reduce risk. Even though trading losses produced by unsuitable derivative activity are frequently big enough to create financial problems and even bankruptcy, there is minimal research on how bank profitability and performance are affected. The study examines the determinants of financial derivatives on the performance of commercial banks in UAE and the financial risk exposure between derivatives financial assets and derivatives financial liabilities. The research employs Pecking order theory, panel ARDL and data from 30 commercial banks’ financial statements in 2020 in UAE. The study found that an increase in the level of return on assets will create an increase in traded financial derivatives that will enhance bank performance by a high level of percentage. Stability of the banking sector in UAE is recommended to enhance better performances of commercial banks on financial derivatives in UAE.

Supply chain integration is a key factor in improving business performance. Despite this growing interest, little research has highlighted this issue that will determine the survival of many companies. The purpose of this study was to examine the relationship between the supply chain integration practices (SCMP) and the financial and operational performance of Tunisian manufacturing companies. To achieve this, a questionnaire was used as a research tool for data collection. Multiple regression analysis using SPSS26 software was used to answer study questions and examine study hypotheses. According to research, SCMP includes customer relationship management (CRM), supplier relationship management (SRM), buyer-supplier collaboration (BSC), joint knowledge creation (JCK), level of information sharing (IS), goal congruence (GC) , risk management (RM), internet usage (IU), quality management (QM) , except information quality (IQ), collaborative planning, forecasting and replenishment practices (CPFR), and just-in-time (JIT), are all significantly related to the financial and operational performance of the companies surveyed. Some recommendations are proposed to help managers better manage knowledge throughout the supply chain.

The COVID-19 outbreak has illustrated the wide range of issues that supply networks confront when they are subjected to major interruptions. The supply networks for vaccines are no exception. To get out of this pandemic, it's critical to identify and address problems with the COVID-19 vaccine supply chain (VSC). This work identifies 13 challenges and prioritizes those. The findings provide stakeholders and government policymakers with realistic advice for developing a better VSC. This paper proposes a methodology based on fuzzy analytical hierarchy process (Fuzzy-AHP) with the use of triangular fuzzy numbers for prioritizing VSC barriers. It has been found that the impact of poor health worker training facilities becomes maximum with the highest weightage. Moreover, the managerial implication of the results is also provided, which will be useful for VSC sectors to take suitable decisions to overcome these obstacles.

The phenomenon of the bullwhip effect (BWE) has become a pressing concern in contemporary supply chain management. Every echelon of the supply chain faces the negative consequences of BWE somehow. So, it is crucial to determine the reasons responsible for the BWE to mitigate the consequences. The boutique industry in Bangladesh is a rapidly growing industrial sector. In this study, we focused on finding the reasons and consequences of the bullwhip effect on the boutique industry in Dhaka city. The main targets of this study are to examine the underlying reasons for the BWE, identify the most significant causes from the perspective of Dhaka city, and determine the major consequences of the bullwhip effect. Studies of previous literature and consultation with experts have identified sixteen common causes behind the bullwhip effect. This study uses a survey-based method; respondents are chosen through clustered sampling. Necessary data have been collected with a semi-organized inquiry form. Among all the 16 causes, six causes are found to be the most significant causes from the perspective of retailers and wholesalers. SPSS Version 26 has been used for statistical analysis to make the final decision. We also found ten consequences commonly faced by these two echelons of the boutiques' supply chain because of the bullwhip effect. These are high inventory costs, workforce wastages and higher labor costs, higher replenishment lead-time, higher transportation costs, tension in the buyer-supplier relationship, product unavailability, loss of profit, poor customer service, etc.

In very small organizations, the role of the manager in the choice and implementation of tools is predominant. In these entities, resources are scarce and accounting information systems are not very formalized. In this research work, we therefore sought to identify the typical profile of this manager and to understand his propensity to use accounting data. Several recent studies have highlighted the relevance of the concept of organizational bricolage to analyze the practices of small businesses. With this in mind, we have sought to explore the ways in which managers of small businesses use accounting information systems. For this, we opted for the qualitative research method based on semi-structured interviews with managers of small Tunisian companies. To conduct this study, we used a qualitative methodology. 36 companies were selected for study. The cross-site case study was favored because it maximizes generalization bias. Finally, the profile of the manager has an influence on the SIC and induces a type of MSE. The results of our research led to the conclusion that there are three types of small business leaders: survivalists, emerging and structured.

This research was conducted to see the influence of board characteristics, the firm size on firm value, and financial performance on companies with completed mergers and acquisitions on the Indonesian stock exchange. This study was used to look at financial performance, specifically in 7 years after the company made a merger from 2013-2020. This research instrument uses quantitative analysis data by testing predetermined hypotheses. The study also found that not all variables significantly impact the company's firm value and financial performance when conducting mergers. The main finding is that the more excellent board characteristic of the merger company will result in no improvement in the company's financial performance; this is due to a large number of improper decision-making actions because the rules issued by the board hinders it.

Theories working in the developed world sometimes fail to prove their accuracy in the developing world. So, researchers study these theories based on various countries, on different timelines as the real world is not so straight forward as theories & assumptions. In Bangladesh, very little work has been done regarding the effect of directors’ compensation on firm performance. So, this study has been undertaken to examine the relationship between these two. To test the theory a model comprising the age of the firm, log value of its assets, total asset turnover, firm size, and firm performance was developed. Using a sample of 38 listed firms of DSE from the Pharmaceutical & Chemical and Paper & Printing Industry as per the DSE website fixed-effect model & random effect model was run on the data from 2015 to 2021. And as the Hausman test suggested, the fixed-effect model is chosen to be more fit for BEP (Basic Earning Power). The focus of the study was the impact of directors’ compensation on firm performance. According to the analysis, it showed a negative correlation between directors’ compensation and firm performance. Firm size and asset turnover ratio have moderately positive correlation to the firm’s performance. On the other hand, board independence holds an opposite relation. It was also found that the firm’s age and board size have little to no correlation to the firm’s performance.

This paper investigates the potential correlation between the performance of Audit Committees (AC) and Audit Quality (AQ). Data is derived from capital goods firms listed on the main stock exchange of Saudi Arabia (TASI). Logit regression analysis is used for this purpose and the dependent variable of BIG4 is used as a proxy for AQ, while AC meetings (ACMT), size (ACSZ), and AC members with a financial background (ACEX) are used as explanatory variables. The results show no statistical association between ACMT and AQ. However, the analysis indicates a positive statistical relationship between ACSZ and AQ, and a strong negative association between ACEX and AQ. These findings provide insights into the impact of AC attributes on AQ, and would be of interest to decision makers, policy-makers, investors, and senior management.