This study aims to determine whether Financial Target, External Pressure, and Ineffective monitoring can influence managers in conducting Financial Statement Fraud. A total of 7 food and beverage companies are listed on the Indonesia Stock Exchange for the period 2015 - 2019. This study uses purposive sampling as a sampling technique and documentation as a data collection technique. The data that has been collected is then analyzed by multiple linear regression analysis. The results of hypothesis testing show that (1) financial targets have no effect on financial statement fraud, (2) external pressure has no effect on financial statement fraud, (3) ineffective monitoring has no effect on financial statement fraud, and (4) financial targets, external pressure, and ineffective monitoring simultaneously affect the financial statement fraud.

The paper represents the economic crisis in Georgia caused by the covid-19 pandemic. The negative impact of the crisis on Georgia’s economy is significant and by the end of 2020 it was already possible to express its effect in specific numbers and therefore, to make predictions and recommendations. The economic crisis primarily affects the developing countries, where the economy is experiencing a real sector deficit, negative balance of foreign trade that is balanced by attracting the tourism sector and foreign direct investments. Considering the Georgia’s less developed economy the crisis pushes government to use monetary and fiscal instruments for stimulating the economy in the short and medium run, while in the long-term period it faces a wide range of challenges including local and international economy.

The purpose of this study, to determine the effect of salesperson behavior on salesperson performance; the influence of the role of supervision on the performance of the salesperson and the influence of the performance of the salesperson on the marketing performance. A sample of all apparel SME salespeople in the city of Semarang, Indonesia. The sampling technique is purposive sampling with criteria for salespeople who have at least one year of experience. The data of this study are primary data generated through a questionnaire. The answers given by respondents using SEM analysis techniques, which are run through the AMOS 4.01 program. The results of the analysis provide empirical evidence that the behavior of salespeople and the role of supervisors can improve salesperson performance and have an impact on improving marketing performance.

Purpose of the study: Modern economy cannot be thought without banks. The banks of Bangladesh have great contributions to the development of this country. This study concentrated on the commercial banks in Bangladesh to determine the effect of specific factors on financial performance. Design/methodology/approach: The study applies the statistical tools SPSS 20 version through descriptive statistics and a panel regression model which comprises 16 commercial banks listed by DSE and CSE yielding a total of 80 observations over the period of 2016-2020. Findings: The specific objectives of this research were obtained from the performance model indicated there is a significant positive correlation between Y1 of commercial banks with X1, X2, X3, X4, X5, and X6 while negative correlation X7 showed the statistically insignificant impact on performance. From the regression model reveal that X1 and X2 and others variables have statistically significant while X3, X4, X5, X6, and X7 had an insignificant impact. However, it is recommended that empirical studies should be undertaken in the same field to find out what more bank factors could affect the performance of banks. Applications of this study: This study has greater importance for government, bank managers, investors, academicians, and scholars etc. Originality/Novelty: In this study, the number of bank is taken as a different factor in selected commercial banks and bridges the gap in the banking literature of Bangladesh.

One of the key determinants of government size is the quantity of expenditure the government does out of the funds it gets from revenues and borrowings. Therefore, effective mobilization of public-sector funds requires exploring how the revenues and borrowings impact on the future values of government expenditure. In this line, using government expenditure as the proxy for government size and Nigeria as a case study, this paper examines the future course of government size in Africa’s oil-producing countries through an ex post forecasting analysis which involves forecasting Nigeria’s government expenditure in an autoregressive distributed lag (ARDL) model. The analysis is based on time series data spanning 1981 to 2017, out of which the ARDL model is estimated for the 1981-2014 period, before ex post forecasting is done for the remaining 2015-2017 period. The results show that oil revenue, external debt, and the past level of government expenditure will have positive correlations with the future levels of government size, while non-oil revenue and domestic debt will have negative correlations. However, current oil revenue will play a unique role in the future path of government size, in that oil revenue is the only exogenous variable without any lagged term selected with its current term by the information criterion (Akaike Information Criterion) used for selecting the optimal ARDL model, which is selected among 2,500 competing models. A key policy implication of these findings is that optimum mobilization of public funds in the concerned countries requires paying special attention to current oil revenue.

One of the key determinants of government size is the quantity of expenditure the government does out of the funds it gets from revenues and borrowings. Therefore, effective mobilization of public-sector funds requires exploring how the revenues and borrowings impact on the future values of government expenditure. In this line, using government expenditure as the proxy for government size and Nigeria as a case study, this paper examines the future course of government size in Africa’s oil-producing countries through an ex post forecasting analysis which involves forecasting Nigeria’s government expenditure in an autoregressive distributed lag (ARDL) model. The analysis is based on time series data spanning 1981 to 2017, out of which the ARDL model is estimated for the 1981-2014 period, before ex post forecasting is done for the remaining 2015-2017 period. The results show that oil revenue, external debt, and the past level of government expenditure will have positive correlations with the future levels of government size, while non-oil revenue and domestic debt will have negative correlations. However, current oil revenue will play a unique role in the future path of government size, in that oil revenue is the only exogenous variable without any lagged term selected with its current term by the information criterion (Akaike Information Criterion) used for selecting the optimal ARDL model, which is selected among 2,500 competing models. A key policy implication of these findings is that optimum mobilization of public funds in the concerned countries requires paying special attention to current oil revenue.

This study aimed to determine the proposed application of the use of the Activity-Based Budgeting (ABB) method for cost control of daily and casual workers (a case study at PT. XYZ). Previous studies showed that ABB can provide more accurate information about activities, activity costs, work process time, number of human resources required, total employee costs, and project profit/loss. It can be concluded that the Activity-Based Budgeting (ABB) model can meet the needs of the IT Enterprise budgeting model. This study took the population and samples from functional managers and senior/junior staff in a manufacturing company at PT XYZ. The results of this study indicate that the Activity-Based Budgeting method can detail information related to cost control of daily and casual workers required, making the Activity-Based Budgeting (ABB) calculation method to be considered capable and can meet budgeting needs related to cost control of daily and casual workers.

The increasing globalization in banking and financial services along with use of cryptocurrencies as a medium of exchange and means of payments, is creating monetary policy uncertainty and concerns in the monetary policy process of central banks, especially difficulty in knowing exactly how much money people are willing to hold at any given point in time, how best to correctly measure the assets that constitutes money and determines the demand for money in the economy. Classical economic theory tells us that, there is a direct relationship between the quantity of money in an economy and the general level of domestic prices. This has made many central banks to adopt monetary aggregates as intermediate targets, in their quest to maintain price stability and achieve sustainable economic growth and development. This study seek to estimate the demand for money function in Nigeria during the period 1980 to 2019 with a view to ascertaining whether monetary policy uncertainty is an important determent of money demand in Nigeria or not. We employed the autoregressive distributed lag (ARDL) to model the relationship between money demand and its determinants using times series data from 1980 to 2019. The results indicated that monetary policy uncertainty (MUC) appear to have little or no influence on the demand for money in Nigeria, compared to real income, the nominal exchange rate and domestic inflation. The results confirm that Monetary policy uncertainty (MUC) was not an important determinant of the demand for money in Nigeria during the period 1980 to 2019. It agrees with the findings of El-Rasheed et al., (2017) but disagrees with those of Iyke and Sin-YU Ho (2017) who in a similar study on Ghana, found monetary policy uncertainty to be insignificant in determining the demand for money in Ghana. We therefore bring into focus the need for policy makers in Nigeria and other developing economies to consider monetary policy uncertainty in their monetary policy formulation process because of its positive relationship with how much money Nigerians demand or hold at any given point in time. In addition, this study also found a link between money demand and changes in rate of inflation, nominal and real effective exchange rates and rate of growth in real GDP or real income. The sign and size of the estimated parameter coefficients had the correct a priori expectations, with inflation, monetary policy uncertainty and real GDP growth rates having a positive relationship with money demand, while the exchange rate responding negatively. There is need for more studies using other methods to further confirm this result, especially with respect to its application to other developing economies that may not be an oil exporting, import dependent economy like Nigeria.