Global Journal of Management and Business Research
The Effect of IT Audits on Customer Satisfaction in Zambia’s Telecommunication Companies
This study critically examines the effect of Information Technology (IT) audits on customer satisfaction within Zambia’s telecommunication industry. Despite the increasing reliance on IT systems for service delivery, systemic inefficiencies, frequent service interruptions, and cybersecurity concerns persist, particularly in companies such as Airtel, MTN, Zamtel, and Zed Mobile. A concurrent triangulation mixed-methods design was adopted, utilizing both quantitative survey data (n=228) analyzed via SPSS-including binary logistic regression-and qualitative insights from key informant interviews (KIIs), thematically analyzed. The regression results revealed that service quality, speed and reliability, and data protection confidence significantly influence customer satisfaction (p < 0.05), while awareness of IT audits had no direct effect. Qualitative findings highlighted customer concerns around unstable networks, data depletion, fraud vulnerability, and ineffective complaint handling. The findings point to a gap in both IT infrastructure and audit visibility. The study concludes by recommending institutionalization of regular IT audits, transparency in audit outcomes, and improvement in data security protocols as critical steps to building customer trust and satisfaction in Zambia's telecommunication sector.
Copyright (c) 2025 Authors and Global Journals Private Limited http://creativecommons.org/licenses/by/4.0/
EnvisageInfinitive an International Business & Global Marketing Model
Envisage Infinitive is a futuristic International Business and Global Marketing model that outdates contemporary international business and global marketing models. It overcomes many obstacles, hurdles, and challenges faced by companies from developed countries such as the U.S.A., Canada, France, Germany, Britain, and the rest of Europe, as well as developing countries that are manufacturing giants like India and China. These nations seek to expand internationally and globally but are constrained by stringent import–export and tariff policies, as well as socio-economic conditions shaped by the current global scenario. The model addresses the paradox wherein opportunities for global expansion often coexist with widespread criticism of outsourcing and manufacturing relocation, leading to redundancy and socio-economic disruptions. These challenges have global repercussions, prompting countermeasures and protectionist policies from various countries that restrict foreign products to safeguard domestic production-thereby hampering socio-economic prosperity and shrinking the global market space.
Macroeconomic Factors for Stock Return in Nepal
This study examines the relationship between key macroeconomic variables and the stock market return in Nepal, particularly focusing on the NEPSE Index. Using time series data from 2014 to 2023 and employing multiple regression analysis, the study evaluates the influence of interest rate, inflation rate, exchange rate, industrial production, and broad money supply on stock market performance. Results reveal that exchange rate and money supply significantly and positively affect NEPSE, while inflation and interest rates show a negative but statistically insignificant impact. The findings are expected to aid investors and policymakers in understanding economic drivers of market behavior in Nepal.
Fifty Years of Italian Personal Income Tax
This paper examines the evolution of the personal income tax (IRPEF) over fifty years. It describes the evolution of progressivity, initially based on a bracket structure, while the current dominant role is played by decreasing tax credits, creating excessive elasticity for most incomes. Furthermore, over time, many incomes that were initially included in the IRPEF have been progressively excluded. The system requires a thorough overhaul; the proposals presented are based on the dual system, in which income from work and income from capital are classified under two different taxes. The bracket structure is substituted by a continuous function for all tax payers.
Integrating AI in e-Business Processes: Evaluating its Impact and Trending Future Direction on Contemporary Trade
The COVID-19 epidemic has brought about a dramatic shift in consumer behavior, mostly towards a greater reliance on internet buying. Businesses everywhere had to come up with creative ways to stay competitive and quickly adjust to these extraordinary changes as the worldwide healthcare crisis that forced people to stay at home. AI is the programming of systems and software to display intelligence. This allows them to make decisions on their own or provide humans with knowledge that is necessary for making judgments. By revealing the radical effect of the COVID-19 epidemic on buying/production patterns and the consequent dependence on online platforms, this research adds to the current conversation. The study also emphasized the creative approaches used by Industries 4.0 and the Internet of Things (IoT) to deal with the changing environment and emphasized the critical role AI has played in this paradigm change taking into consideration of the existing e-Business models. However, to understand the operational concept of IoT, an algorithmic model was designed to explain the steps involved. Additionally, the paper reviewed and analyzed global statistics on how businesses are adopting AI to improve productivity, customers’ experiences and the future trends of businesses were also discussed. The paper concluded by discussing the key limitations of AI in businesses, taking into consideration the importance of privacy and ethical issues related to AI technologies.
Impact of Good Governance on Financial Inclusion in India: Evidence from the ARDL Bounds Testing Approach
Purpose: Financial inclusion plays a crucial role in a country’s economic development. In India, the Reserve Bank of India has actively promoted financial inclusion since 2005. This study examined the impact of good governance on financial inclusion in India by analyzing data from 1996 to 2021 using the Autoregressive Distributed Lag (ARDL) model. Methodology: The study considered the Financial Inclusion Index as the dependent variable, while good governance indicators: Control of Corruption, Government Effectiveness, Political Stability, Regulatory Quality, Rule of Law and Voice and Accountability, were taken as independent variables. Additionally, GDP per capita, Foreign Direct Investment (FDI) and inflation were incorporated as control variables to ensure robust results. The ARDL model, which accommodates variables integrated at different orders, was used to examine both long-run and short-run relationships between financial inclusion and other variables.
Beyond Borders: Rethinking National Sovereignty and Comparative Advantage in the Wake of COVID-19
Viewing Employee Empowerment Through a Trauma-Informed Care Lens: Is there a Difference?
Employee empowerment was first introduced in literature during the 1950s but has become a highly researched topic. This theoretical review investigated if employee empowerment could be viewed through a trauma-informed lens. The trauma-informed care approach consists of six core principles, empowerment being one of them. Although similarities were noted between the characteristics of empowering individuals receiving trauma-informed care and the literature covering employee empowerment, new ideas on how to approach empowerment in the workplace are offered. Future research is needed to see if a difference truly exists between the two types of empowerment.
The Impact of Budgetary Control on Financial Performance: Evidence from SMEs in Ghana
Small and medium-scale enterprises (SMEs) are important players in Ghana’s economic growth but are often prone to financial volatility due to ineffective financial management systems. The study investigates the influence of budgeting control practices on financial performance of SMEs, guided by agency and goal-setting theories. Drawing on a cross-sectional survey of 200 SMEs, four dimensions of budgetary control formal budgets, review frequency, participative budgeting, and variance analysis were examined. Findings show that formal budgets, regular review, and participative budgeting significantly influence financial performance, while variance analysis doesn’t significantly influence financial performance. Managerial capacity and firm size mediate the relationships. The research concludes that effective budgetary control increases profitability and sustainability and recommends capacity building and flexible budgeting models to improve SME financial management in Ghana.
Digital Revolution in the Kurdistan Region: Challenges and Opportunities
The Kurdistan Region in Iraq (KRI) stands at a pivotal moment, where digital transformation has the potential to reshape governance, the healthcare sector, education, and local governments, while driving economic growth. Recent actions by the Kurdistan Regional Government (KRG), such as the Digital Transformation Strategy and the Prime Minister’s commitment to e-governance and smart cities, demonstrate a political will to harness information and communication technologies (ICT) for sustainable development. However, institutional divisions, cultural differences, skills gaps, infrastructural and technological limitations, ecosystem challenges, and societal readiness pose significant challenges. Based on recent scholarship on smart cities, higher education, and public sector reforms, along with policy announcements and regional analyses, this paper critically examines the challenges and prospects of Kurdistan’s digital revolution, drawing on current research, policy documents, and regional case studies. The research concludes that successful digital transformation requires an integrated framework that combines institutional leadership, citizen engagement, international cooperation, and investment in infrastructure.
Why Cultural Intelligence Determines the Success of Sustainable Leadership: An Analysis with Recommended Actions for Companies
In an increasingly complex and globalised business world, the relevance of responsible and sustainable leadership is growing. This development is justified not only by public- and political environmental considerations, but also by a management point of view with regard to economic robustness, long-term viability and social perspectives. Legal requirements, such as the obligation to report on corporate social responsibility or the “Supply Chain Duty of Care Act”, are increasing the pressure on companies and reinforcing the need for a transformation in leadership. Cultural intelligence is a crucial key competence for promoting and improving sustainable leadership, as the majority of companies today operate in transnational value chains and increasingly have a culturally diverse personnel structure.
Digital Transformation Readiness in Research and Training Institutions
This study analyzes the strategic content published by Palestinian vocational and research institutions to assess their digital transformation readiness. It applies a descriptive-analytical methodology based on four dimensions: digital technology, innovation, governance, and value creation. A purposive sample of thirteen institutions was selected across governmental, academic, international, and civil sectors. The findings reveal wide variations in digital responsiveness. While certain institutions demonstrate functional integration of digital concepts, others reflect limited or symbolic engagement. Governance emerged as the weakest represented domain. The study proposes recommendations for revising strategic language, embedding measurable digital indicators, restructuring objectives to support digital human capital, and adopting standardized evaluation frameworks.
Artificial Intelligence and Tax Governance: Toward Responsible Digital Fiscal Administration in a Southern African Country
This study examines the transformative role of Artificial Intelligence (AI) in modernising tax administration and enhancing fiscal governance in emerging economies, with an empirical focus on Country in the Southern African region. It explores how AI-driven digital fiscal administration is reshaping the tax landscape through automation, predictive analytics, and data-driven decision-making. Using a qualitative and exploratory design, the research integrates a systematic literature review with comparative case studies from Brazil and Singapore to contextualise international lessons for developing economies. The findings reveal that AI can substantially improve operational efficiency, predictive auditing, and transparency in tax collection processes, highlighting its transformative potential within fiscal institutions. These findings directly inform the development of the proposed AI-Driven Tax Governance Framework, which connects technological innovation with institutional, legal, and citizen-centric dimensions of responsible AI adoption.
Information and communication technology, a necessity to adapt to virtual organizations (Case study, businesses in Korca Region)
The environment in which Albanian business activities are carried out has changed continuously, as a result of changing economic, political, socio-cultural and technological factors. Businesses, which have become increasingly globalized and interdependent, have begun to carry out all organizational activities in a virtual environment. Businesses are constantly reviewing their managerial practices, to adapt to the constantly increasing complexity of the business landscape in order to benefit from the unique competitive advantage, knowledge. Even the Albanian government itself considers information and communication technology as one of the highest priorities to achieve high living standards and economic growth. Based on the characteristics of Albanian business and considering the fact that firms must struggle for a confrontation between environmental conditions and organizational structures and even more so when environmental conditions impose conflicting requirements on the desired organizational structure, we offer suggestions to make our business as competitive as possible, by getting involved in virtual organizations. The increasing use of the Internet, networking and commitment to each other, the need for flexibility, the emergence of marketable products/services as a virtual product based on knowledge, the globalization of markets and resources, the change in competitive conditions have become inevitable for the creation of virtual organizations.
Effect of Self-Reliant Policy on FDI in India: Case Study of Automobile Multinationals
South Asia shows a trend of being the most critical location for foreign investors especially the case of India and it is ready to liberalise its FDI regulations further to boost FDI inflows The car industry is one of India s most significant economic development drivers and a sector with significant involvement in international value chains The COVID-19 epidemic had a significant influence on the volume of FDI inflows However the Indian government s remarkable resilience led to significant policy changes and prompt decision-making that lessened the impact and allowed the industry to forge its course among India s industrial sectors While addressing the dearth of study on self-reliant policy 2020 which incorporates the subject of Make in India and Make for the World among international business experts this dissertation seeks to improve upon current institutional theory on FDI literature FDI inflows in India increased as the automobile and automotive component industries expanded into electric vehicle segments This paper examines the roles of government policy infrastructure and other enabling variables in that development This research is accomplished by adopting a qualitative approach and a research design based on various case studies focusing on the recent FDI decisions made by multinational automakers The results emphasise the significance of host government policy changes that impact how enterprises operate in the nation
Copyright (c) 2024 Authors and Global Journals Private Limited http://creativecommons.org/licenses/by/4.0/
Portfolio Risk and Diversification: Bitcoin and Currencies Classics
Industry 4 0 and digital transformation has accelerated the birth and emergence of virtual assets such as cryptocurrencies or cryptoassets Bitcoin is Virtual currency that has captured the major attention of finance theorists and practitioners This asset currency has achieved the highest market value to date The objective of this thesis is to verify this the behavior and relationship between bitcoin and several financial assets in the framework of an international diversification strategy of a composite portfolio Conventional and Crypto assets Bitcoin can thus be considered as a new asset class of diversification Faced with this observation between bitcoin and a selection of raw materials we have studied the relationship between bitcoin and a selection of currencies namely EUR GBP and JPY We refer to the value at risk VaR by three empirical methods and the conditional value at risk CVaR for a robustness target Data are daily from 29 10 2016 on 23 10 2020 We find that the inclusion of bitcoin in a diversified portfolio can significantly improve risk and rendement characteristics
Evaluating the Impact of GST on the FMCG Sector: A Comparative Study of India and the USA (2013-2022)
This study explores the impact of the Goods and Services Tax GST on the Fast-Moving Consumer Goods FMCG sector in India with a comparative analysis involving the USA from 2013 to 2022 The primary aim is to determine how macroeconomic variables such as the inflation rate and GDP growth rate of India and the USA independent variables influence the stock returns of major FMCG companies in India including ITC Britannia Dabur Emami Colgate Godrej Hindustan Unilever and Nestle dependent variables The research investigates whether the inflation and GDP growth rates of the USA have any significant effect on the stock returns of Indian FMCG companies recognizing the interconnectedness of global economies and markets The USA is chosen for comparison due to its mature FMCG market distinct tax structure sales tax instead of GST and its influence on global economic trends which can indirectly affect Indian markets through trade investment and supply chain linkages By employing econometric models to analyze the relationship between these variables the study provides insights into how GST inflation and GDP growth rates influence stock market performance in the FMCG sector The findings highlight whether global economic conditions particularly those of the USA have any bearing on the stock returns of Indian FMCG firms offering valuable implications for investors policymakers and businesses operating in these regions
Funding Strategies Used by Hispanic Churches in South Florida.
The congregations in the United States need help with attendance A decline in church membership results in a decrease in funds This unfavorable effect on the institution s finances can affect the congregation s operations This article seeks to assess and recommend a funding strategy for Hispanic Churches in South Florida Correspondingly Churches and other faith-based institutions require solid financial management to attain financial sustainment Congregation administrators should focus on external and internal factors financial planning and developing and maintaining collaborations with external entities to grow their finances
Examining Employee Perception on the Implementation of Business Process Re-Engineering: A Study in the Department of Academic Administration in a South African University of Technology
This study investigates the perceptions of employees regarding the implementation of a Business Process Re-engineering BPR program The primary focus of the study is to examine how employees perceive the impact of BPR on their work routines and their overall assessment of the project s success By exploring these areas the study aims to gain a deeper understanding of how employees perceive and experience the changes brought about by the BPR initiative To gather comprehensive insights the study employed various research methods such as surveys interviews and observations to collect data from employees across different departments involved in providing services to the Department of Academic Administration The study investigates whether the implementation of BPR has resulted in increased efficiency streamlined workflows and improved productivity or if it has introduced challenges and disruptions to their work routines By examining the employees assessment of the project s success the study provides valuable insights into the effectiveness of the BPR implementation and identifies areas of improvement or potential challenges that need to be addressed
Sustainable Warehouse Operations Safety: Integrating Risk Mitigation and Environmental Performance in Modern Logistics
As global supply chains become increasingly complex sustainable and safe warehouse operations have emerged as a top priority for logistics leaders This article explores how integrating sustainability and safety can yield significant operational environmental and reputational benefits It highlights key operational risks in warehousing tools for mitigating them and how technology employee engagement and performance metrics play a pivotal role in building resilient warehouse environments By aligning occupational health standards with environmental performance goals organizations can future-proof their logistics strategies and lead responsibly in an evolving regulatory and consumer landscape
The Role of IoT in Enhancing Supply Chain Management
I Introduction- Nowadays in a volatile and interdependent world economy supply chain management SCM is a key factor for business competitiveness Digital technologies in particular IoT are turning traditional supply chains into an intelligent responsive connected networks It is the interconnection of physical devices that collect and exchange data over the internet called IoT Through the integration of sensors and software into logistics assets such as containers vehicles and equipment IoT enables real-time visibility process automation and data-driven decision making Akyuz and Bicer 2022 This essay describes how IoT improves supply chain management by increasing operational efficiency transparency predictive analytics and sustainability
Human Resource Practices and Employees’ Performance in Higher Education Institutions in General Santos City
This paper investigated the association between HR practice and employee performance in the selected private HEIs in General Santos City With the idea of how the HRM practices- recruitment and selection training and development performance management compensation and benefits- being implemented would affect employees performance relative to the prevailing conditions of utilization of HR practices extent timing of implementation timelessness timely completion of day-to-day activities timeliness the study provided and tested for research measures Simple random technique was used to select 265 respondents that participated through structured questionnaires The study also explored the role of individuals demographic characteristics age sex position salary education level years of service on HR practices and performance outcomes Statistical analysis with the help of Spearman s rho Kruskal-Wallis and Mann-Whitney U tests demonstrated that well implemented HR practices were significantly correlated to higher employee performance Variations in the extent and quality of implementation of HR practice are apparent among demographic groups Implications The results highlight the broader importance of strategic HR practices on workplace productivity and organizational achievement Practical implications HR interventions should be personalized supportive profanity-based technologies and transparent and inclusive recruitment and training programs
Integrating Circular Economy Principles into Commercial Contracts Design: Challenges and Strategic Solutions
Abstract- This paper explores the integration of Circular Economy CE principles into commercial contract design It demonstrates the traditional commercial contracts character-istics often focusing on cost reduction and performance targets without integrating sustainability and CE principles as a primary focus element This is highlighted as a key weakness that may be considered a barrier as it does not obligate contractors to retrieve any resources after products or materials reach their end-of-life cycle The paper proposes designing commercial contracts using several strategies that extend supplier responsibilities introduce incentive-based payments for product recovery actions at the end-of-life cycle and integrate these requirements into the commercial contract Scope of Work By aligning contract terms with CE principles companies can strengthen sustainability outcomes while sustaining business operational excellence and long-term business goals
The Impact of Zakat Compliance Among Taxpayers on Enhancing Institutional Performance: An Applied Study Using Structural Equation Modeling (SEM) at the General Authority for Zakat – Sanaa, Yemen
This study examined the causal impact of zakat compliance on the institutional performance of Yemen s General Authority for Zakat It employs a novel integrated theoretical framework that combines the Theory of Planned Behavior Social Exchange Theory and Organizational Legitimacy Theory- a comprehensive approach not previously applied in the context of zakat institutions with this level of comprehensiveness A quantitative research design was adopted and data were collected from 398 managerial staff members using a validated electronic questionnaire The relationships among five dimensions of zakat compliance-religiosity trust awareness zakat as a tax deduction and the administrative and regulatory system- were examined using Partial Least Squares Structural Equation Modeling PLS-SEM The findings reveal that zakat compliance has a substantial effect on institutional performance explaining 90 8 of its variance R 0 908 Religiosity emerged as the strongest predictor 0 421 followed by the administrative and regulatory system 0 375 trust 0 302 awareness 0 271 and zakat as a tax deduction 0 248 These results confirm the multidimensional nature of compliance and its significant role in enhancing Economic efficiency transparency and strategic effectiveness
The Impact of Transparency, Resources, Good Governance and Professionalism on Successful Operations of Destination Management Companies (DMCs)
The tourism industry has generated substantial revenue and provided numerous employment opportunities especially in hospitality transportation and service sectors Within this context Destination Management Companies DMCs play a crucial role by managing travel arrangements including accommodation tours transportation and local services in coordination with various stakeholders like hotels tour operators and local guides DMCs also face several operational challenges that affect their success which include a lack of thorough market research financial instability poor customer support and an over-dependence on seasonal tourism as per litreture Given these challenges understanding the key factors that contribute to the success of DMCs is critical for improving their performance and ensuring their long-term viability This study aims to identify and analyze the factors that influence the success of DMCs in Sri Lanka providing insights that can help these companies navigate the complexities of the tourism industry The study focuses on independent variables such as transparency good governance resource management and professionalism which are considered essential for DMC success as the dependent variable
Regulatory Awareness and Understanding, Organizational Culture, and Compliance in the Procurement Processes of National Government Agencies in Region XII
Procurement compliance plays a vital role in public sector governance by fostering transparency accountability and the effective use of public resources Previous studies have indicated that individual awareness and organizational culture impact compliance behavior however there is limited evidence in Region XII South Cotabato Philippines This quantitative study examined how awareness and organizational culture influence procurement compliance among government agencies in South Cotabato Data were gathered using a structured questionnaire distributed to procurement personnel To analyze the relationships between awareness organizational culture and compliance outcomes descriptive statistics Pearson correlation and multiple linear regression were utilized The findings indicated that both awareness and organizational culture significantly influence procurement compliance A moderate positive correlation was found between awareness and compliance r 0 56 and organizational culture and compliance r 0 59 suggesting that a better understanding and a supportive organizational environment led to improved adherence to procurement regulations To enhance procurement practices it is crucial to raise staff awareness and develop a compliance-focused organizational culture
Abstract- This study examines the relationship between key macroeconomic variables and the stock market return in Nepal particularly focusing on the NEPSE Index Using time series data from 2014 to 2023 and employing multiple regression analysis the study evaluates the influence of interest rate inflation rate exchange rate industrial production and broad money supply on stock market performance Results reveal that exchange rate and money supply significantly and positively affect NEPSE while inflation and interest rates show a negative but statistically insignificant impact The findings are expected to aid investors and policymakers in understanding economic drivers of market behavior in Nepal
I Introduction D oes national sovereignty call into question the principle of comparative advantage This is the question we are entitled to ask ourselves in light of the statements and decisions made to end the coronavirus COVID-19 pandemic If we refer to the statements made by French President Emmanuel Macron on 12 March 2020 Angela Merkel on 11 March 2020 and Donald Trump the President of the United States the conclusion is clear In the face of the coronavirus COVID-19 pandemic the disruption of supply chains that is threatening among other things the availability of gels and protective masks in European countries the United States and even the rest of the world means that the development model based solely on the law of markets must be called into question For the French President for example and I quote To delegate our food our protection our ability to care for our living environment to others is madness According to them the consequences of the pandemic prove that it is not always best to follow market forces even when it comes to international trade In so doing the fight against the coronavirus pandemic brings back into fashion the theory of the supremacy of national sovereignty over free trade or at least the application of the principle of comparative advantage for certain goods at least in certain situations Whether it be the protectionist arguments of industrial infancy the arguments of industrial senescence the arguments of strategic goods the arguments of strategic trade policy etc they all have as their backdrop the theory of the supremacy of national sovereignty over the principle of comparative advantage
Cross-Sectional Analysis of the Resistance to the Use of Mobile Money Transfer Services. An Application to the Case of Airtel Congo Customers
Abstract- This article aims at assessing the impact of moderating factors on behavioral intuition and the use of mobile money technology Using the revised unified theory of acceptance and use of technology as a working basis we selected key constructs and developed a research model to adapt and delve into the question The moderating roles of three sociodemographic factors age gender and marital status are examined Data collection was conducted through a questionnaire submitted to Airtel Congo customers in the Brazzaville department The validation of the research model was carried out using fuzzy set modeling through the totally fuzzy logic operationalized by Cheli and Lemmi 1995 The results obtained in this area including the effective implementation of the completely fuzzy and relative logic and their limitations have been presented To clarify the specific role of moderator factors we compared the value of the fuzzy multidimensional general resistance index of customers calculated without taking into account the moderator factors with that of the fuzzy multidimensional general index estimated after considering these factors The fuzzy multidimensional general resistance index of customers excluding the moderator factors is estimated at 0 475 47 5 of Airtel Congo customers surveyed are moderately resistant to using mobile money transfer services
unified theory of acceptance and use of technology; totally fuzzy and relative logic; mobile money transfert; airtel congo
Beyond Operational Efficiency: A Practitioners Journey Toward Human-Centered Facility Management in Indias Corporate Capital.
Abstract- This study explores the evolution of facility management practices in Gurugram s corporate sector through a two-year practitioner journey Based on structured audits ethnographic observations and interviews with over 50 employees across eight major office sites 2023 2025 the research tracks a shift from compliance-driven operations to human-centered approaches Findings show that workplaces embracing empathy and inclusion- what this study terms empathetic infrastructure - report a 23 higher employee retention rate and 31 greater satisfaction scores than traditionally managed sites As both a workplace professional and poet I bring a dual lens to this research My poem Beyond Paychecks reflects the emotional landscape of corporate life- burnout purpose and culture- which complements the study s data-driven insights