The study aimed to explore the relationship between corporate governance (i.e., tasks and responsibilities of the Board of Directors, disclosure and transparency, shareholders’ rights and fair treatment of shareholders, and audit and internal control) and bank performance. Data were collected using a questionnaire distributed to a sample consisting of managers of commercial banks in the northern region in Jordan. The study found a significant and positive relationship between corporate governance and bank performance. Particularly, the study pointed out two principles (i.e., tasks and responsibilities of the Board of Directors, and audit and internal control) were positively related to bank performance, while there were no significant relationships between the other two principles (i.e., disclosure and transparency as well as shareholders’ rights and fair treatment of shareholders). It was concluded that corporate governance is very critical for enhancing bank performance. Additionally, commercial banks should pay more attention to all principles of corporate governance.

The study aims to find out the relationship between Supply Chain Performance (SCP), profitability, and liquidity of selected leading Indian pharmaceutical companies. The study is based upon the secondary data available on the website of the concerned Indian pharmaceutical companies. The SCP defines the operational velocity and is measured by the manufacturing efficiency (inventory days), ability of recovery from the debtors (accounts receivables days), and payment to creditors (account payables days). Profitability is the relative measurement of the earning capacity of the business organization and facilitates the comparison among the business organization of similar industries. The liquidity in a business organization refers to the state of pay ability of the short term liabilities in ordinary business activities. Profitability and liquidity are the bi-polar concepts in the business organization. There is an optimum balance between liquidity and profitability is expected for the growth and development of the business organization. Ratio analysis is to be used to analyze the SCP, profitability, and liquidity while Karl Pearson’s correlation and Spearman’s rank correlation applied to get the correlation between SCP, profitability, and liquidity of the companies, and relative relationship between a correlation of profitability and profitability to liquidity ratio of all selected companies. It is observed that there is moderate relationship gross profitability, profitability on the owner’s fund, and liquidity. But there is a negligible relationship between liquidity and return on total resources or profitability on total assets. The Indian pharmaceutical companies with higher profitability are much sensitive about the co-movement of profitability and liquidity. The SCP of the Indian pharmaceutical companies negatively and positively but negligibly affects the profitability and liquidity of the Indian pharmaceutical companies.

This work estimates the relationship between the economic expectations given by Tobin's q variables, terms of exchange and 3-month economic expectations with private gross investment for the period from the first quarter of 2010 to the first quarter of 2020, under the stress scenario of the COVID-19 pandemic. Through an econometric model, results were obtained such as that the variation in private gross investment VIBP has an inertial behavior with a coefficient of 0.258791, shadow cost of capital or q of Tobin QTC with a coefficient of -0.03213, as well as terms of TI exchange with a coefficient of 0.805618. This indicates that the private investment decision by the companies analyzed depends on factors such as economic expectations, the inertial effect of investment and the shadow cost of capital expressed in Tobin's q.

This study aims to analyze the effect of tax morale in the Tri Hita Karana perspective and tax framing on tax evasion. The experimental design is a 2×2 between-subject which are 56 taxpayers of the Balinese people who live in Palu City, Indonesia. The tax framing variable is manipulated with positive and negative framing scenarios. Each taxpayer determines the amount of income is reported. If the taxpayer reports that his income is getting closer to the real thing, then it is stated that he is doing a lower tax evasion and vice versa. The test results indicate that in the perspective of Tri Hita Karana, taxpayers with high tax morale undertake lower tax evasion than taxpayers with low tax morale. This study also found that taxpayers with positive framing treatment performed lower tax evasion than taxpayers with adverse framing treatment. The results of this study provide evidence that increasing taxpayer compliance and reducing tax evasion can be done with high tax morale internalized in the Tri Hita Karana culture and framing information positively.

This paper finds that in ASEAN-4, the micro loan characteristics: loan amount and LIBOR whilst the macro characteristics: inflation, net export and GDP growth influence the loan spread in the project finance. However, simultaneously at the country level, the determinants of the loan spread are distinctive to each country’s infrastructure industry characteristic. The paper’s main contribution relates to the determinants of the project finance loan spread at the country level and regional level, ASEAN-4. The purpose of this paper is to fathom the critical risk factors behind the project finance loan pricing differential across the ASEAN-4 countries. Hence, the policy makers, project developers and lenders can have a better understanding of the drivers behind the project finance loan spread pricing. The study adopted an ordinary least square (OLS) regression methodology and collected data from ASEAN-4 countries consisting of Indonesia, Malaysia, Philippines, and Thailand.

The purpose of this study is to identify and analyze the impact of critical success factors (CSFs) impacting technology implementation in Consumer Packaged Goods (CPG) supply chain. The study has used existing literature to identify CSFs and then questionnaire-based survey and Ex-ploratory Factor Analysis (EFA) to group CSFs. The paper has revealed that “Inter-Organizational”, “Organizational”, “CPG Sector Specific”, “Human” and “Program Manage-ment” CSFs impact successful technology implementation in CPG supply chain. The paper fills the gap in existing literature by studying the impact of CSFs on successful technology imple-mentation in CPG supply chain and providing guidance to practitioners working in CPG sector.

This study investigates the impact of human resources (HR) practices, recruitment and selection, training and development, compensation and benefits, on employee’s job satisfaction in fertilizer sector of Pakistan. A pre-tested questionnaire was distributed and two hundred respondents pro-vided useable information. The result of the study shows a positive relationship between HR practices and job performance, which indicates fair recruitment and selection, better training and development opportunities and attractive compensation and benefit packages increase the level of satisfaction of employees.

The objective of this research is to investigate employee satisfaction in one of Indonesian busi-ness firms named BM*. The study also tries to identify different factors influencing on employee satisfaction in the firm and to give appropriate suggestion for performance improvement. Meth-odology of this research is based on a survey and a questionnaire based on Human Resource In-dex (HRI) with measure 15 is used for the assessment. The results show that employee satisfac-tion of BM* was relatively high. However, some of the attributes show the HRI were low. The study gives some insight to improve the customer satisfaction.

Six Sigma is a statistics-based approach focusing on minimizing defects and variations in prod-ucts and processes. Although it is used generally in production-based businesses, Six Sigma has been used in service sector businesses in the recent years as well. The aim of this study is to de-termine healthcare and banking sector managers’ perceptions related to Six Sigma, and compare healthcare managers and banking managers in terms of their opinions about six sigma. The study was done between February 2016 and October 2016 in private healthcare organizations and pri-vate banks operating in Turkey. The intended population of the study involves the managers working in these organizations. To compare perceptions of healthcare sector managers and bank-ing sector managers, Mann Whitney-U test was used. According to the statistical tests per-formed, there is not any statistically significant difference between healthcare sector managers and banking sector managers in terms of their view about Six Sigma. However, managers from the both sectors noted that Six Sigma could provide important advantages to their organizations. This result was considered as important because it indicates that Six Sigma can offer benefits for different and distinct parts of service sector, such as banking and healthcare.

Selection of optimum methods which have appropriate speed and precision for planning and de-cision-making has always been a challenge for investors and managers. One the most important concerns for them is investment planning and optimization for acquisition of desirable wealth under controlled risk with the best return. This paper proposes a model based on Markowitz the-orem by considering the aforementioned limitations in order to help effective decisions-making for portfolio selection. Then, the model is investigated by fuzzy logic and genetic algorithms, for the optimization of the portfolio in selected active companies listed in Tehran Stock Exchange over the period 2012-2016 and the results of the above models are discussed. The results show that the two studied models had functional differences in portfolio optimization, its tools and the possibility of supplementing each other and their selection.