IOSR-JBM   Volume-24 ~ Issue-4 ~ April 2022

Abstract: Background: In Indonesia, the sustainability reports disclosure is encouraged by the Authority Regulation No. 51/POJK.03/2017. Entities that have been listed on a stock exchange strive to follow the applicable rules by issuing sustainability reports that meet or exceed the requirements. To comply with these regulations, an integrated environmental management system is required, beginning with the strategy stage and progressing to the availability of environmentally conscious human resources and achieving good environmental performance. The transition from voluntary to mandatory reporting in a short period of time results in green strategy and green intellectual capital efforts being pushed immediately, so that sustainability reports are still in the early stages. This prompted researchers to investigate whether environmental performance can strengthen the influence of green strategy and green intellectual capital on the growth of sustainability reports in Indonesia.......

Keywords: Green Strategy, Green Intellectual Capital, Sustainability Report

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[2]. Bebbington, J. (1997). A review essay on environmental accounting. Engagement,Education Andsustainability, 10(3), 365–381.
[3]. Boiral, O. (2002). Tacit Knowledge and Environmental Management. 7429_1476.pdf. 35, 291–317.
[4]. Braam, G. J. M., Uit De Weerd, L., Hauck, M., & Huijbregts, M. A. J. (2016). Determinants of corporate environmental reporting: The importance of environmental performance and assurance. Journal of Cleaner Production, 129, 724–734. https://doi.org/10.1016/j.jclepro.2016.03.039
[5]. Chen, P.-C., & Hung, S.-W. (2014). Collaborative green innovation in emerging countries: a social capital perspective. International Journal of Operations & Production Management.

Abstract: The study examined distant learning program as an alternative to the traditional classroom for business education. The study reviewed the basic concepts of distant learning, traditional learning, technology and overview of business education. It also looked at COVID 19 pandemic and the protocols. With this foundation, it examined the place of traditional learning and migration to innovative learning strategy. Then it x-rayed the various challenges relating to curriculum, technology and distant learning. The conclusion showed that distant learning should be welcomed in business education to align with the new normal of occasioned by the COVID 19 era. It is recommended that the students should be properly encouraged to key into the use of distant learning model. The government and education authorities should assist to equip secondary schools with the necessary online learning tools to enable comprehensive use of distant learning program to teach all topics to students.

Keywords: Distant Learning, traditional classroom, COVID19 era, innovation learning, online learning tools

[1]. Adewumi, A.O. (2012). Factors influencing effective learning of mathematics at SSS level in education district IV in Lagos state. Abacus: 37(1) – 49 – 56
[2]. Adikwu, O. & Abakpa, B.O (2010). Improving the teaching and learning of mathematics in primary school through collaborative approach. Ed. (Sadiku, J.S. 5th- 10th September) Proceedings of MAN annual national conference. 190-196. \
[3]. Adikwu, O. & Abakpa, B.O (2010). Improving the teaching and learning of mathematics in primary school through collaborative approach. Ed. (Sadiku, J.S. 5th- 10th September) Proceedings of MAN annual national conference. 190-196
[4]. Areelu, F. & Dawodu, O. A. (2015). Effects of jigsaw and individual personalization instructional strategies on senior secondary school students' achievement in mathematics: Academic Journal of Science, 4(3): 265–281.

Abstract: Productivity is fundamental in all sectors of the economy, but more particularly in companies with strong competition in the market, to ensure the continued survival or gaining competitive advantage which could improve their competitiveness. Furthermore, the digital revolution over the years has, influenced many number of areas of activities, In this context, the entrepreneurial environment is not to be outdone, also witnessing an "invasion" of new technologies in their management and production methods. This new trend seems to have a greater impact on the different sectors and is now proving to be one of the keys to productivity. The purpose of this research is to assess the impact of the level of mobilization of NTIC by Moroccan companies on their productivity by developing a quantitative study for a sample of 150 Moroccan firms.

Key words: Productivity, Competitiveness, NICTs, Factory 4.0, Moroccan firms.

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Abstract: Effective corporate governance has become the heart-beat of world economies. The recent business and governance failures demonstrated that a great step in corporate governance restructuring is a must. Corporate governance mechanism involves the shareholders, board of directors, management, and internal and external auditors. The board of directors and shareholders are not directly involved in the day to day running of the organization and thus appoint audit committee to bridge the gap. The use of audit committee and internal audit has become more relevant in the modern day corporate governance and most developed and developing economies have introduced more conditions that will make the audit committee more effective. An effective audit committee and internal audit will enhance effective, reliable, efficient and dependable corporate governance. The financial report of such establishment becomes more reliable for investment decisions and policy formulation. The focus of this paper is to examine the role, nature, composition......

Key words: Corporate Governance, Audit, Organization, Audit Committee

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Abstract: One of the major issues arising in recent times among management and practitioners relates to the parameters which determine corporate successes and failures i.e. why some organizations grow and others fail. Many nations have experienced failures especially in their banking sectors, and this has caused great harm to their economies. The Nigerian banking system has also experienced series of failures in spite of the Nigerian Banking Ordinance promulgated in 1952. The period between 1994 and 2003 was characterized by a great surge of banking distress, resulting into a recapitalization of Banks capital. And this had negative effects on most banks in Nigeria, which had a great impact on the economy.......

Key words: Corporate, Failures, Banking, Recapitalization.

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Abstract: The purpose of the study was to the influence of risk transfer strategies and competitiveness of small and medium enterprises in Kenya. Specifically, the study sought; to determine the influence of adoption of outsourcing, contract with stakeholders and uptake of insurance policies on competitiveness of Small and Medium Enterprises (SMEs) in Kenya. Risk transfer strategy for this study was viewed as the contractual shifting of a pure threat from one party to another. The existing literature showed that research has been done on risk management. However, very few studies were done on risk management and competitiveness of SMEs in Kenya having in mind the......

Key words: Risk, transfer strategies, Competitiveness

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[4]. Fang, F. (2016). A Study on the Risk of Small and Medium Enterprises FinancialOutsourcing in China. Open Journal of Social Sciences, 2327-5952(4) 1-18.
[5]. Florescu, A., Barabaş, B., & Barabaş, S. (2015). Trends in Implementation of Risk Management in SMEs. International Conference of Science Paper AFASES 2015 (pp. 1-8). Romania,Slovak Republic: *Faculty of Technological Engineering and Industrial Management, Transilvania University of Brasov, Romania.

Abstract: In a perpetually changing environment, living beings must adapt in order to survive otherwise it is immediate disappearance, the company is no exception, if it is considered as a living being that lives in an environment, it must do the same to ensure its sustainability, the disciplines and management techniques that were acceptable a few centuries ago are no longer relevant today, so what we are sure and certain of is that what is valid today will not be so in the future. As a result, new disciplines have emerged, companies are beginning to attach much more importance to the collection, processing and dissemination of information at the appropriate time, it is understood of course that the latter benefits from reliability. The internal control system adopted by companies and forming part of the procedures where applicable, represents one of the keys to properly locking the operating system, to act and react on a daily basis according to the information available in order to take the right decisions.
If we recognize the interest given to.....

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[2]. Elizabeth Bertin « Audit interne, enjeux et pratiques à l'international »
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[4]. Pierre Schick, Jacques Vera, Olivier Bourrouilh-Parège « Audit interne et référentiels de risques »
[5]. Florence Fradin et Louis Vaurs, « Une comparaison des principaux référentiels de contrôle interne » (p. 53)

Abstract: Résumé L'objet de cette étude est de comparer le coût de l'emprunt dans une banque et une institution de micorcrédit afin d'apprécier si cette dernière constitue véritablement un tremplin pour lutter contre la pauvreté. Les résultats prouvent que l'image de la microfinance comme banque des pauvres est à relativiser. Le coût du crédit, souvent fractionné en terme mensuel, est plus élevé dans une institution de micro crédits que dans une banque. Certes, les conditions d'accès semblent abordables dans une microfinance mais le crédit y coûte cher. Au-delà de la médiatisation, la microfinance rationne ses membres tout en estimant lutter contre la pauvreté. Les pauvres sont ruinés par la microfinance à travers des coûts de crédit plus exorbitants que dans les banques. Il faudrait donc voir comment diminuer et adapter le coût du crédit au niveau de la cible constituée plus des pauvres.....

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Abstract: This article treats the influence of mournings and traumas on the learning and adaptation of children at school. The focus is in the Township of Oicha and its neighboring. Oicha being the chief town of Beni territory faces attacks of ADF/NALU since 2014. Mournings have created sorrow all over Oicha. So far, Children of school ages are performing behaviors which are not helpful in their learning due to traumas caused by an unlimited number of mournings. Teachers have pains to teach learners of these categories for, they are not easy to handle. Due to mournings and traumas, there are learners in difficulty of learning, agitated learners, weeping learners, demotivated learners, aggressive learners and sorrowful learners. In view of this, school authorities as well as teachers of these learners should pay a particular attention at these kinds of learners. It is really a duty that every teacher should take into account; in order to save children of this massacre generation and give them a chance of being future responsible. This article will show how to deal with such kind of learners.....

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