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Ownership Structure and Financial Reporting Quality of Listed Non Financial Firms in Nigerian: The Moderating Role of Audit Committee 尼日利亚非金融类上市公司的所有权结构与财务报告质量:审计委员会的调节作用
Pub Date : 2024-07-03 DOI: 10.58915/ijbt.v13i2.953
Ismail Alhassan, Ali Jibrin, Buhari Amadu
The aim of this study is to evaluate the moderating role of audit committee on the relationship between ownership structure and financial reporting quality of listed non-financial firms in Nigeria. The study used annual reports from 41 listed non-financial firms in Nigeria between 2010 to 2021 period. The study used causal research design approach. The analysis was done using descriptive statistics and multiple regression technique using Generalised Method of Moment (GMM). The findings of the study show that there is significant relationship between ownership structure and financial reporting quality and audit committee can effectively moderate their relationship. The study therefore, rejects all the null hypotheses formulated. The implications of the study are that regulators and policy makers, may encourage more shareholders representation in audit committee of listed companies and mandate financial expertise to all audit committee members. The study concludes that presence of institutional, managerial and foreign ownerships as well as sound audit committee are important for improving firms' financial reporting quality. The study therefore, recommends that in order to enhance the reporting quality, management of listed non-financial firms in Nigeria should ensure that they have effective and functional audit committee. The ownership structure should also be strengthened in order to assist in improving financial reporting quality and also improve relevance and reliability of annual reports and make it easier for the stakeholders to make appropriate decisions relevant to their needs.
本研究旨在评估审计委员会对尼日利亚上市非金融公司所有权结构与财务报告质量之间关系的调节作用。研究使用了尼日利亚 41 家上市非金融公司 2010 年至 2021 年期间的年度报告。研究采用了因果研究设计方法。分析使用了描述性统计和广义矩法(GMM)的多元回归技术。研究结果表明,所有权结构与财务报告质量之间存在显著关系,审计委员会可以有效调节两者之间的关系。因此,本研究否定了所有零假设。本研究的启示是,监管机构和政策制定者可以鼓励上市公司的审计委员会中有更多的股东代表,并要求所有审计委员会成员具备财务专业知识。研究得出结论,机构、管理层和外资所有权的存在以及健全的审计委员会对于提高公司的财务报告质量非常重要。因此,研究建议,为了提高报告质量,尼日利亚非金融类上市公司的管理层应确保其审计委员会有效且发挥作用。所有权结构也应得到加强,以帮助提高财务报告质量,同时提高年度报告的相关性和可靠性,使利益相关者更容易做出与其需求相关的适当决策。
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引用次数: 0
A Study on The Relationship between Coaching Styles towards Work Engagement in Artificial Intelligence Industries 人工智能行业中教练风格与工作投入之间的关系研究
Pub Date : 2024-07-03 DOI: 10.58915/ijbt.v13i2.957
Siti Durrah, Nur Syafiqah A. Rahim, Irza Hanie Abu Samah, Junaidah Yusof, Amalina Ibrahim
An organisation with a large workforce from a variety of backgrounds collaborates on various projects with different groups of individuals in order to achieve specific goals. Employers who develop coaching relationships with staff members may create high-quality results. According to this viewpoint, an employee who is receiving excellent training or coaching will be able to interact with the tasks assigned successfully in order to meet the organisational aim. The objective of this study is to examine how managerial coaching, executive coaching, and group coaching relate to work engagement in artificial intelligence during the COVID-19 season. It is obvious that the best coaching methods, including managerial coaching, executive coaching, and group coaching, will boost employee involvement, excitement, drive, and motivation while producing great results. 110 personnel of the artificial intelligence business are involved in this study. For data gathering in this study, a survey was used as a quantitative method. In order to analyse the data for this study, Pearson's correlation coefficient and the Statistical Package for the Social Science (SPPS) version 29.0 were both employed. The findings indicated that executive coaching has a high mean average of 3.96 and a significant link (r=0.856, p=0.01) between executive coaching and work engagement. Despite the study's shortcomings, the empirical findings contribute to our understanding of job engagement and purpose in public organisations. Consequently, training is essential in an organisation.
一个组织拥有大量来自不同背景的员工,为了实现特定目标,他们会与不同群体的个人合作开展各种项目。与员工建立辅导关系的雇主可能会创造出高质量的成果。根据这一观点,接受过良好培训或辅导的员工将能够成功地与所分配的任务进行互动,从而实现组织目标。本研究的目的是探讨在 COVID-19 赛季期间,管理教练、执行教练和小组教练与人工智能工作参与度之间的关系。显然,最佳的教练方法,包括管理教练、执行教练和小组教练,将提高员工的参与度、兴奋度、动力和积极性,同时产生巨大的效果。本研究涉及 110 名人工智能企业员工。为了收集数据,本研究采用了定量调查法。为了分析本研究的数据,采用了皮尔逊相关系数和社会科学统计软件包(SPPS)29.0 版。研究结果表明,高管教练的平均值高达 3.96,且高管教练与工作投入之间存在显著联系(r=0.856,p=0.01)。尽管这项研究存在不足之处,但实证研究结果有助于我们了解公共组织中的工作投入度和目的。因此,培训在组织中是必不可少的。
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引用次数: 0
Detecting Earning Manipulation Using the Beneish M-Score Model: Evidence from Public Listed Companies in Malaysia 使用 Beneish M-Score 模型检测盈利操纵:马来西亚上市公司的证据
Pub Date : 2024-07-03 DOI: 10.58915/ijbt.v13i1.964
Leslie Boni, Amrizah Kamaluddin, R. Kusumaningtias
This paper aims to examine the association between earning manipulation using the Beneish M-Score Model and share price with market capitalisation as the control variable among public listed companies (PLCs) in Malaysia. The study was performed over a four-year period from 2017 to 2020 using the financial data of 65 PLCs under the Financial Times Stock Exchange (FTSE) Bursa Malaysia Top 100 Index, including various industries except the financial service industry. The Beneish M-Score Model comprised eight variables or ratios to identify earning manipulations, namely Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Depreciation Index (DEPI), Sales Growth Index (SGI), Sales, General and Administrative Index (SGAI), Total Accruals to Total Assets (TATA), and Leverage Index (LVGI). The market price was measured using the year-end share price. The findings found that there was a weak negative association as well as a statistically insignificant relationship between earning manipulation and share price, which suggests that earning manipulation is influenced by other factors excluding share price. The findings did not support the argument that there was a significant relationship between earning manipulation and share price where companies had been discovered to have engaged in earning manipulation. The study is crucial for the stakeholders that expect companies to achieve the maximum returns and stability in investments and to protect owners’ rights.
本文旨在研究马来西亚上市公司(PLC)中使用 Beneish M-Score 模型的盈利操纵与以市值为控制变量的股价之间的关联。该研究使用《金融时报》证券交易所(FTSE)马来西亚交易所100强指数下65家PLC的财务数据,从2017年到2020年的四年期间进行,包括除金融服务业以外的各行各业。Beneish M-Score模型由八个变量或比率组成,用于识别盈利操纵行为,即应收账款销售天数指数(DSRI)、毛利率指数(GMI)、资产质量指数(AQI)、折旧指数(DEPI)、销售增长指数(SGI)、销售、一般及管理指数(SGAI)、应计总额与总资产比率(TATA)和杠杆指数(LVGI)。市场价格用年终股价衡量。研究结果发现,收入操纵与股价之间存在微弱的负相关关系,且在统计上关系不明显,这表明收入操纵受到股价以外其他因素的影响。研究结果并不支持收入操纵与股价之间存在显著关系的论点,因为公司被发现参与了收入操纵。这项研究对于期望公司获得最大回报和稳定投资以及保护所有者权益的利益相关者来说至关重要。
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引用次数: 0
Perception on Tax System Structure, Tax Compliance Costs and Tax Compliance Behaviour in Yemen 对也门税收制度结构、税收遵从成本和税收遵从行为的看法
Pub Date : 2024-07-03 DOI: 10.58915/ijbt.v12i3.974
M. Obaid, Idawati Ibrahim, Zakariya’u Gurama
This study considered the tax system structure into tax penalty, tax rate, and tax audit, and then examined their effects on tax compliance behaviour among small and mediumsized enterprises (SMEs) in the manufacturing sector of Yemen. Also, the tax compliance cost in Yemen was considered as a mediating factor in the tax system structure and tax compliance model. The study used a survey questionnaire to collect data based on previous studies. The study empirically found a strong positive and significant association between the tax rate, tax penalty, and tax audit and manufacturing SME tax compliance behaviour in Yemen. Whereas tax compliance cost is negatively related to tax compliance behaviour. For the mediation effect, only the relationship between two factors, that is tax rate and tax penalty with tax compliance behaviour were mediated by of tax compliance costs. While no evidence for the mediating effect of tax compliance costs on the relationship between tax audit and the tax compliance behaviour is found. By referring to Deterrence Theory, this study has contributed by extending the tax literature through a framework that examined tax compliance cost as a mediator in the association between manufacturing SME tax compliance behavior in Yemen and the structure of the Yemeni tax system.
本研究将税收制度结构分为税收处罚、税率和税务审计,然后研究了它们对也门制造业中小型企业(SMEs)税收遵从行为的影响。此外,也门的税收遵从成本也被视为税收制度结构和税收遵从模型的中介因素。本研究在以往研究的基础上使用调查问卷收集数据。研究实证发现,税率、税务处罚和税务稽查与也门制造业中小企业的纳税遵从行为之间存在显著的正相关关系。而税收遵从成本与税收遵从行为负相关。在中介效应方面,只有税率和税收罚款这两个因素与纳税遵从行为之间的关系是由纳税遵从成本中介的。而没有证据表明税收遵从成本对税务稽查与税收遵从行为之间的关系具有中介效应。通过参考威慑理论,本研究通过一个框架对税收遵从成本作为也门制造业中小企业税收遵从行为与也门税收制度结构之间关系的中介进行了研究,从而扩展了税收文献。
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引用次数: 1
The Influence of Product Packaging on Students’ Purchasing Intention 产品包装对学生购买意向的影响
Pub Date : 2024-07-03 DOI: 10.58915/ijbt.v12i3.967
Suriani Sukri, Wong Yong Hong, Faziha Abd. Malek, Tengku Mohd. Khairal, Syahputra Syahputra
In today's highly competitive market, the packaging of a product is a very important factor in influencing the purchasing decisions of potential buyers. There was an increase in the overall level of competition that existed between the various packaged items. This is due to the fact that the product packaging has a considerable impact on the intention of the buyer to make a purchase. The purpose of this study is to investigate, among students at one of the institutions in Malaysia, the influence that product packaging has on the intention to make a purchase of the product. A quantitative approach was used and a total of 331 respondents who were randomly selected from the populations. This paper used various types of analysis, including descriptive analysis, frequency analysis, reliability analysis, correlation analysis, and multiple regression analysis, were utilised. All analyses were developed using Statistical Package for Social Science (SPSS) software. The findings demonstrate that all hypotheses were accepted. According to the findings, the colour of the product packaging, the type of material used in the packaging, the design of the packaging, the size and shape of the packaging, and the purchaser's purpose to make a purchase all play a role in the consumer's decision to make a purchase.
在当今竞争激烈的市场上,产品包装是影响潜在买家购买决策的一个非常重要的因素。各种包装商品之间存在的总体竞争水平有所提高。这是因为产品包装对购买者的购买意向有相当大的影响。本研究的目的是在马来西亚一所院校的学生中调查产品包装对购买产品意向的影响。本研究采用定量方法,从人群中随机抽取了 331 名受访者。本文采用了多种分析方法,包括描述性分析、频率分析、可靠性分析、相关性分析和多元回归分析。所有分析均使用社会科学统计软件包(SPSS)进行。研究结果表明,所有假设均被接受。研究结果表明,产品包装的颜色、包装所用材料的类型、包装的设计、包装的大小和形状以及购买者的购买目的都对消费者的购买决策起着影响作用。
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引用次数: 0
Silent Selling: Exploring the Relationship between Fashion Retail Visual Merchandise and Impulse Buying Behaviour 无声销售探索时尚零售视觉商品与冲动购买行为之间的关系
Pub Date : 2024-07-03 DOI: 10.58915/ijbt.v13i2.950
Mabel, O. Lopez
Visual merchandising is accorded a substantial amount of importance in the research and practice of current fashion retail today. The conventional reference to a visual stimulus, which was traditionally thought of as a vital component of the ambiance of a retail store, is no longer the primary focus of visual merchandising. Rather, the primary focus of visual merchandising has shifted to a focus on the product itself. In addition to this, it acts as the first unspoken hint in the decision to buy. In light of this, the purpose of the study is to investigate the role that retail virtual merchandise plays in the behaviour of impulse buying. A random sample of 436 people was taken from a variety of fashion retail establishments located in shopping malls for this study. The research indicates that customers' impulse buying intentions are influenced by visual merchandising in the form of window displays, in-store form displays, floor merchandising, and promotional signage. The findings of the study also demonstrated that there is a crucial connection between many types of retail merchandising, including window displays, in-store forms, floor merchandising, and promotional signage. This indicates how vital it is for owners of fashion retail stores to provide their clients with the appropriate store environment and formulate plans to better understand their requirements. As a result, it is essential that the visual stimuli and the atmosphere be useful while also being calming.
在当今时尚零售业的研究和实践中,视觉营销被赋予了相当重要的地位。传统意义上的视觉刺激被认为是零售店氛围的重要组成部分,但这已不再是视觉营销的主要重点。相反,视觉营销的主要重点已转向关注产品本身。除此之外,它还是决定购买的第一个不言而喻的暗示。有鉴于此,本研究旨在调查零售虚拟商品在冲动性购买行为中所起的作用。本研究从位于购物中心的各种时尚零售店中随机抽取了 436 个样本。研究表明,顾客的冲动购买意向会受到橱窗陈列、店内形式陈列、地面陈列和促销标牌等视觉营销形式的影响。研究结果还表明,包括橱窗陈列、店内形式陈列、地面商品陈列和促销标识在内的多种零售商品陈列之间存在重要联系。这表明,对于时装零售店的所有者来说,为客户提供合适的店铺环境并制定计划以更好地了解客户的要求是多么重要。因此,视觉刺激和氛围既要有用,又要让人平静,这一点至关重要。
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引用次数: 0
Methodology and Data Collection Challenges in the Development of Multidimensional Inequality Profiles for Households 编制家庭多维不平等概况的方法和数据收集挑战
Pub Date : 2024-07-03 DOI: 10.58915/ijbt.v12i3.971
Ku Maisurah, Ku Bahador, Nurakmal Ahmad Mustaffa, Rohami Shafie, Shahifol Arbi Ismail, Kalthom Husain, Muhammad Nizam
The issue of inequality is one that is frequently brought up in conversation in virtually every nation. The problem has been acknowledged for a significant amount of time as one of the most significant and persistent economic and social concerns. In this study, multidimensional inequalities in households in Kompleks Perkampungan Rambong, Baling, Kedah are identified. These inequalities include differences in income, health, education, and well-being. In addition to this, it defines the indicators for each dimension that cover the elements of inequality that are necessary for providing a comprehensive knowledge of household inequality. Nevertheless, challenges need to be conquered during the process of data gathering. One example of such a challenge is the COVID-19 pandemic, which led to the imposition of a mobility control order. The problem of the researcher's ability to penetrate the subject of the study is another obstacle that needs to be overcome. This paper also explored the methodological issues and the difficulties in data collecting that arose in the process of achieving multidimensional assessments of inequality among families.
不平等问题几乎是每个国家都会经常提及的话题。这个问题被认为是最重要和最持久的经济和社会问题之一已有相当长的时间。在本研究中,吉打州巴陵市兰邦社区(Kompleks Perkampungan Rambong)的家庭中存在着多方面的不平等现象。这些不平等包括收入、健康、教育和福利方面的差异。此外,它还定义了每个维度的指标,这些指标涵盖了全面了解家庭不平等所需的不平等要素。尽管如此,在数据收集过程中仍需克服各种挑战。COVID-19 大流行就是这样一个例子,它导致了流动管制令的实施。研究人员深入研究对象的能力问题是另一个需要克服的障碍。本文还探讨了在对家庭中的不平等现象进行多维度评估的过程中出现的方法问题和数据收集方面的困难。
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引用次数: 0
The Impact of Technological and Social Factors on Students’ Engagement in Online Learning: Evidence Based on Self-Determination Theory 技术和社会因素对学生参与在线学习的影响:基于自我决定理论的证据
Pub Date : 2024-07-03 DOI: 10.58915/ijbt.v13i1.962
R. Afroze, Sujana Shafi
This study addresses and investigates university students’ engagement and perspectives on utilising online learning in Bangladesh. The goal of this study is to pinpoint the variables that affect students' engagement technologically and socially and to understand the level of students' engagement in an online learning environment. This research used the quantitative method. The respondents to this research were undergraduate and postgraduate students from both private and public universities in Bangladesh, located in different locations. The number of respondents was 201. A structured questionnaire obtained via Google Form was used to determine the level of engagement and understanding of using online learning. SPSS was used to analyse the data that had been gathered. Outcome has demonstrated that the technological factor influences students’ engagement, such as the necessity of a device or gadget. Also, social factors like engagement in classes and mental health issues positively influence students’ engagement in online learning. Overall engagement in online classes is low because there is less communication and assistance from classmates, and students' engagement during online learning is influenced by mental health issues. The self-determination theory has been adopted to represent this study’s variables and also to understand students’ engagement in online learning. This research's recommendations, based on the findings, include the necessity for serious measures to support students' psychological wellbeing and their personal and financial concerns, and that more engagement with classmates should be ensured and improved by the academicians and university authority
本研究探讨并调查了孟加拉国大学生对利用在线学习的参与情况和看法。本研究的目标是找出在技术和社会方面影响学生参与的变量,并了解学生在在线学习环境中的参与程度。本研究采用定量方法。本研究的受访者是来自孟加拉国不同地区的私立和公立大学的本科生和研究生。受访者人数为 201 人。通过谷歌表格获得的结构化问卷用于确定参与程度和对使用在线学习的理解。收集到的数据使用 SPSS 进行分析。结果表明,技术因素会影响学生的参与度,如设备或小工具的必要性。此外,参与课堂和心理健康问题等社会因素也会对学生参与在线学习产生积极影响。在线课堂的整体参与度较低,因为来自同学的交流和帮助较少,而学生在在线学习中的参与度则受到心理健康问题的影响。本研究采用了 "自我决定理论"(self-determination theory)来表示本研究的变量,同时也是为了了解学生在网络学习中的参与度。根据研究结果,本研究提出了一些建议,包括有必要采取严肃的措施来支持学生的心理健康及其个人和经济问题,以及学术界和大学当局应确保和改善学生与同学的更多接触。
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引用次数: 0
Purchase Intention on Cars among Malaysian in the Central Region of Malaysia 马来西亚中部地区马来西亚人的汽车购买意向
Pub Date : 2024-07-03 DOI: 10.58915/ijbt.v12i3.969
Aidil Hanafi, Wan Mashumi, Wan Mustafa, Muhammad Asyraf, Mohd Kassim, Muhammad Safizal, N. Salehuddin
Profits are necessary for the survival of every business in the world. However, this could be challenging if the company is unable to bring in new clients or satisfy their requirements, which is especially problematic in a competitive market dominated by enterprises related to vehicles that may be dependent on monthly sales in order to remain in business. Therefore, it is of the utmost importance to establish the factors that influence the intention to purchase a car for transportation. To achieve this goal, a quantitative methodology was applied to this research, and residents living in the central region of Malaysia were given questionnaires to fill out. collected 381 questionnaires, which were then given out to the respondents when they were successfully gathered. Analyses were performed using Statistical Package for the Social Sciences (SPSS) software and Smart Partial Least Square (PLS) software. The measurement and structural model were tested with the use of SPSS and Smart PLS during the demographic analysis that was carried out. Various variables were analysed, including customers’ belief, product quality, brand information, and customers’ perception, that might influence purchase intention. According to the findings of the study, a considerable positive association exists between purchase intention and customers' beliefs, information regarding brands, and perceptions of those brands. The explanation of the current research provides important theoretical and practical value, as well as recommendations for expanding the number of customers who purchase vehicles from car companies.
利润是世界上每家企业生存的必要条件。然而,如果公司无法吸引新客户或满足他们的要求,这就会面临挑战,尤其是在汽车相关企业主导的竞争激烈的市场中,这些企业可能要依靠每月的销售额才能继续经营。因此,确定影响交通用车购买意向的因素至关重要。为实现这一目标,本研究采用了定量方法,向居住在马来西亚中部地区的居民发放问卷,让他们填写。研究使用社会科学统计软件包(SPSS)和智能偏最小平方(PLS)软件进行分析。在进行人口统计分析时,使用 SPSS 和 Smart PLS 对测量和结构模型进行了测试。研究分析了可能影响购买意向的各种变量,包括顾客信念、产品质量、品牌信息和顾客感知。研究结果表明,购买意向与顾客的信念、品牌信息和对这些品牌的认知之间存在相当大的正相关关系。本研究的解释具有重要的理论和实践价值,并为扩大汽车公司的购车客户数量提供了建议。
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引用次数: 0
The Trend of Unemployment and Crime Index during COVID-19 Pandemic in Malaysia 马来西亚 COVID-19 大流行期间的失业率和犯罪指数趋势
Pub Date : 2024-07-03 DOI: 10.58915/ijbt.v12i3.973
Nor Hidayah Harun, Nor Fadzilah Zainal, Siti Nur Fadzilah Muhsain
The COVID-19 pandemic has caused the number of unemployed to increase in Malaysia and the issue of unemployment has become a social problem that has always been positively linked to criminal activity. However, the crime index in Malaysia showed a decrease over the period of the Movement Control Order (MCO). This study aims to explore the issue using secondary data taken from various sources such as journals, books, proceedings, and press reports. The results of the study found that the crime index decreased even though the number of unemployed increased because it was in line with the theory of crime opportunity. As the community needs to stay at home during the MCO period, the chances of committing index crime are low because the home as well as property are monitored as well as individuals are not exposed to violent crime. However, the domino effect is non -index crime is reported to increase due to the stress of life that makes the individual is motivated to commit non-index crime. The results of the analysis of this study are expected to help the government, especially the Department of Social Welfare to be more efficient by helping and supporting the victims of non-index crime. The results of this study are also expected to provide an explanation to the community on the question of why the unemployment rate is negatively related to index crime as well as remove the negative impression of the report given by the Royal Malaysian Police (RMP). However, the results of this study are only a preliminary analysis and it is suggested that empirical studies can be conducted to support the results of this analysis.
COVID-19 大流行导致马来西亚失业人数增加,失业问题已成为一个社会问题,而这 一问题一直与犯罪活动呈正相关。然而,马来西亚的犯罪指数在《人口流动管制令》(MCO)实施期间有所下降。本研究旨在利用从期刊、书籍、会议记录和新闻报道等各种来源获取的二手数据来探讨这一问题。研究结果发现,尽管失业人数增加,但犯罪指数却下降了,因为这符合犯罪机会理论。由于社区在 MCO 期间需要待在家里,犯下指数犯罪的几率很低,因为家庭和财产受到监控,个人也不会接触到暴力犯罪。然而,多米诺骨牌效应是,由于生活压力导致个人有动机实施非指数犯罪,据报告非指数犯罪会增加。本研究的分析结果有望帮助政府,尤其是社会福利部更有效地帮助和支持非指数犯罪的受害者。本研究的结果也有望向社会解释为什么失业率与指数犯罪呈负相关,并消除马来西亚皇家警察(RMP)报告中的负面印象。不过,本研究的结果只是初步分析,建议可以进行实证研究来支持本分析的结果。
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引用次数: 0
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International Journal of Business and Technopreneurship (IJBT)
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