An Empirical Study of Religion and Marketing Professionals: Buddhism and Marketing Ethics

Religion and marketing ethics are an area of significant interest in literature that both play influential roles in shaping marketing professional’s ethical and moral standards. This study aims to examine the impact of marketing professionals' religiousness in the context of Buddhism on ethical intentions and moral approaches and, while exploring the relationship between marketing ethics and Buddhism in a broader context. For this research, a face-to-face survey was conducted with the marketing professionals in Thimphu, the capital city of Bhutan.  The data obtained from these surveys were analyzed using SPSS, applying quantitative methods such as factor analysis, correlation, and mediation analysis. The findings reveal significant positive correlations between religious emotional involvement and ethical behavior, as well as between guidance from Buddhist teachings and ethical behavior. Furthermore, demographic factors like job position and income were found to partially mediate the relationship between religious involvement and ethical behavior. These results highlight the important role that Buddhist principles play in shaping ethical decision-making in marketing, offering new insights into the intersection of religion and business ethics

Determinants of the Artificial Intelligence Capabilities of Accountants in Indonesia

This study aims to determine some of the determinations that affect the ability to work with information technology (artificial intelligence) in accountants in Indonesia. The determinations used in this study consist of gender, age (millennials), education level, years of service, and university origin. The number of final respondents that can be observed is 594. The statistical tool used to test the hypothesis is multiple regression. The results of this study found that age and education level had an influence on the AI ability of accountants in Indonesia. Millennial accountants are found to be more adaptable to changes in information technology and have better AI skills than senior accountants. Meanwhile, accountants with postgraduate education have AI capabilities more than accountants with undergraduate education

The Relationship Between Heavy Workload, Job Satisfaction, Employee Performance and Job Stress: An Application for Professional Accountants

The high number of legal regulations, intense competition and rapid developments in business life create a heavy workload and serious stress on Certified Public Accountants. In this study, it is to determine the relationships between heavy workload, job satisfaction, poor performance and job stress experienced by Certified Public Accountants. According to the results of the structural equation model, reveals that the model's compliance values are at acceptable levels and that stress is significantly and favorably impacted by the perception of a heavy workload. On the other hand, stress was significantly and adversely impacted by perceptions of job satisfaction. Additionally, performance was significantly and favorably impacted by perceptions of a heavy workload and job satisfaction. On the other hand, work-related stress had little impact on how well employees perform. In addition that it has been concluded that the stress loads of the professionals increase depending on the workload and the stress increases with the new obligations that will occur in the workloads during the professional process

Regional Efficiency Analysis of an International Logistics Company: A Case Study

This study, conducted in collaboration with a US-based multinational logistics company, investigates the operational efficiency of cargo transportation firms in managing package collection and distribution. The primary objective is to identify areas for enhancing effectiveness. The research encompasses key variables such as delivered packages, pickups, truck numbers, couriers, delivery and pickup stops, total costs, daily delivery and pickup compensation. The study's focus centers on analyzing the operations of an international logistics firm in Izmir, Turkey, using the Data Envelopment Analysis (DEA) method which helps identify regions effectively managing processes. The frontier analyst program assessed the company's operations across 19 Izmir regions, leading to recommendations based on efficient regions. The research aims to provide a comprehensive roadmap for similar Third-Party Logistics Service Providers (3PLs) seeking to optimize cargo pickup operations. By adopting the study's suggested strategies and best practices, other 3PLs can enhance their package collection management and overall operational efficiency. In conclusion, the study underscores the value of employing the DEA method for evaluating cargo transportation operational efficiency, offering insights for improvement. The specific recommendations derived from efficient regions in Izmir serve as a guideline for logistics service providers looking to optimize package collection and distribution activities. Key words:  Cargo Companies, 3PL, Data Envelopment Analysis (DEA), Efficiency, Logistics, Performance JEL Code: L91; L87; L10; L2

Spatial distribution vis-a-vis agglomeration of industry in Oromia Special Zone Surrounding Finfinne, Ethiopia

Manufacturing has long been a vital component of emerging countries' economic development. Its relevance has been claimed in recent years to have decreased during the last 20-25 years, resulting in premature deindustrialization or non-industrialization in developing countries. This study explores the nature of spatial distribution and agglomeration of industry in Oromia Special Zone Surrounding Finfinne, Ethiopia. Firm stage facts set and distance-based method were used to answer research question. Besides, two sets of indications for service and industrialized firms were set correspondingly to adjust to the study in the intra-built up vicinity. Perhaps the most salient finding of the study indicates that the spatial pattern of most industries were agglomerated but not connected. Besides, the index of space-based clustering for manufacturing firm is more than 0.05, but approximately 0.03 for service firm

Equity in Education Financing: The Case of Turkey

This study investigates the burden of out-of-pocket education expenditures on households in Turkey. To measure equity in education financing we follow a conceptual framework outlined by UNESCO (2018) and utilize approaches previously used in assessing health equity. Following Wagstaff et al.’s (2008) approach, we first calculate education expenditure as a share of Ability-to-Pay (ATP), and then utilize the Lorenz dominance analysis to compare the distribution of these education expenditures with the distribution of income. Lastly, we calculate Kakwani indices and measure the magnitude of progressivity. The results indicate that from 2004 to 2012, education expenditures as a share of three different proxies of the standard of living (disposable income, market income, and total expenditure) increased for every income quintile. Based on the Lorenz dominance analyses, the low-income group’s share of income is often lower than its share of education expenditures – suggesting regressive education financing. Comparing expenditures by levels of education shows that primary education financing is progressive, whereas tertiary education financing is regressive. The results indicate that the provision of education policies in and of itself is not sufficient for attaining a more equitable education system

Turkey’s Global Standing in the Issuance of Green Sukuk for the Advancement of Islamic Green Finance

This study offers a comprehensive examination of the green sukuk concept and assesses Turkey’s role and potential within the Islamic green finance sector. Green sukuk, an instrument aligned with Islamic finance principles, is utilized to finance projects aimed at achieving environmental sustainability objectives. This financial instrument has emerged as a critical tool in addressing global environmental policy requirements and has secured a significant position within the Islamic finance domain. The literature review underscores the increasing prominence of green sukuk in global financial markets and provides an extensive discussion of its economic and environmental impacts. Although Turkey’s engagement with the green sukuk market is still in its nascent stages, it is recognized for its considerable growth potential. The study indicates that despite the relatively few green sukuk issuances in Turkey, there is a rising global interest and a discernible trend of market expansion in this area. The findings advocate for the enhancement of green sukuk as an effective instrument for financing green projects within Turkey. Furthermore, the study explores how green sukuk issuances can contribute to Turkey’s economic development objectives and environmental sustainability strategies. In conclusion, this study serves as a guide for identifying the strategic measures necessary for Turkey to establish itself as a competitive player in the global green sukuk market and makes a significant contribution to the existing academic literature on this topic

Bibliometric Analysis of Mindfulness Articles in Management Literature

The use of mindfulness in management literature has gained increasing interest in recent years. To better understand this area, we conducted a bibliometric analysis of 597 articles from the Web of Science database. Our research allowed us to identify the distribution of articles by year, and the most influential authors, journals, and countries. By analyzing frequently occurring keywords and thematic clusters, we gained insight into the most commonly used terms in this field. We also conducted a keyword analysis of articles published in countries with substantial Buddhist populations in Asia, comparing them to those in Anglo, Latin American, European, Middle Eastern, and African countries. Moreover, we explored the various theories that explain mindfulness as it relates to management and examined the impact of the COVID-19 pandemic on the increased interest in this subject. Based on our findings, we made predictions about this field and proposed potential areas for future research

Investigation of the Effect of Covid-19 on the New Normal Behavior of Individuals in Respect to Online Shopping

This study examines the determinants of online shopping behavior during the Covid-19 pandemic, with an emphasis on the sustainability of these behavioral shifts and the product categories most significantly impacted. The research employed a convenience sampling approach, utilizing an online survey administered to 463 consumers via Google Forms. Data analysis involved the application of factor analysis, descriptive statistics (means and standard deviations), and participation level assessments to measure Covid-19 purchasing behaviors. Regression analysis and t-tests were further conducted to explore variations across demographic variables. The findings indicate that the pandemic has substantially altered consumer behavior, with approximately 39% of purchases being conducted online. The most frequently purchased items comprised protective equipment, cleaning supplies, and food products. Compared to pre-pandemic consumption patterns, respondents reported increased budgets for cleaning products, enhanced efforts to locate cost-effective options, and elevated expenditures on clothing and personal care. Conversely, spending levels for food, electronics, and small household appliances remained largely unchanged. Moreover, the analysis identified significant variations in purchasing behaviors based on age and income, whereas no significant differences were observed across gender. These results underscore the enduring impact of the pandemic on online shopping practices. This study contributes to existing literature by providing a nuanced understanding of the transformations in consumer behavior prompted by the Covid-19 pandemic, offering critical insights for businesses and policymakers adapting to the evolving digital marketplace

A Proposed Model for Employee Competencies in Hospitality 4.0 Talent Management: H4TM

Purpose of this study is to specify and prioritize the employee competencies in the context of key specialist jobs in lodging industry and to introduce a model as “Hospitality 4.0 Talent Management”. This study integrates the qualitative and quantitative approaches. To evaluate the performance of Talent Management with Hospitality 4.0 perspective, the valid and reliable criteria are determined by a literature review. Next stage was to find out the weight and importance of each identified dimension, by use of Best- Worst- Method (BWM). As a result, a novel model is proposed to help lodging organizations to specify and prioritize their key employees’ competencies in terms of hard, soft and mixed skills for H4TM, thus to map their post Covid -19 talent management practices effectively