International Journal of Professional Business Review <p align="justify"><strong>International Journal of Professional Business Review (e-ISSN: 2525-3654, DOI: 10.26668)</strong>, aims to publish original research in order to contribute to the promotion and dissemination of key issues in professional business and related areas. The JPB Review is published by <a href=""><strong>Logos University International</strong></a>, Florida, United States of America. The <strong>JPB Review</strong>'s content aspires to be relevant and interesting to a wide readership, which adds to the understanding and discussion of professional business from all areas of knowledge and academia worldwide. To be published in the <strong>JPB Review</strong>, authors must adhere to high standards of research and contribute to theory and/or practice in related areas, regardless of whether the level of analysis is the organization, region or country.</p> <p align="justify">The <strong>JPB Review</strong> challenges potential authors to produce high quality distinguished research, well grounded in theory and with high methodological rigor. The demonstration of an effective conceptual contribution will be considered in the journal's editorial process.</p> <p align="justify">To submit your paper (<strong>English, Portuguese and Spanish language</strong>), please visit the online submission page (login and download template). All articles are subject to a double-blind review process. <strong>JPB Review Journal</strong> require a Contributer ID (see <strong><a href="" target="_blank" rel="noopener">ORCID and Redalyc ID</a></strong>) for all authors. ORCID is a persistent unique identifier for researchers and functions similarly to an article’s Digital Object Identifier (DOI). ORCIDs enable accurate attribution and improved discoverability of an author’s published work. The author will need a registered ORCID in order to submit a manuscript or review a proof in this journal.</p> <p align="justify">This journal <span style="text-decoration: underline;"><strong>is indexing and abstracting in: <a href="">SCOPUS</a></strong> </span>(discontinued and in the process of new indexing in Scopus), <a href=";tip=sid&amp;clean=0"><strong>SCIMAGOJr Q4</strong></a>, REDALYC (MEXICO), Directory of Open Access Journals (DOAJ), Latindex, Ebsco Host Publishing, Cengage Gale Learning, PKP Index, Google Scholar and OpenAire (See Indexing &amp; Abstracting page).</p> <p align="justify">In the drive to succeed in its mission, in addition to the traditional editorial, the journal offers:</p> <p>• Editorial Comments</p> <p>• Articles</p> <p>• Perspectives</p> Logos University Int. en-US International Journal of Professional Business Review 2525-3654 <p>Authors who publish in this journal agree to the following terms: the author(s) authorize(s) the publication of the text in the journal;</p><p>The author(s) ensure(s) that the contribution is original and unpublished and that it is not in the process of evaluation by another journal;</p><p>The journal is not responsible for the views, ideas and concepts presented in articles, and these are the sole responsibility of the author(s);</p><p>The publishers reserve the right to make textual adjustments and adapt texts to meet with publication standards.</p><p>Authors retain copyright and grant the journal the right to first publication, with the work simultaneously licensed under the Creative Commons Atribuição NãoComercial 4.0 (, which allows the work to be shared with recognized authorship and initial publication in this journal.</p><p>Authors are allowed to assume additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (e.g. publish in institutional repository or as a book chapter), with recognition of authorship and initial publication in this journal.</p><p>Authors are allowed and are encouraged to publish and distribute their work online (e.g. in institutional repositories or on a personal web page) at any point before or during the editorial process, as this can generate positive effects, as well as increase the impact and citations of the published work (see the effect of Free Access) at <a href=""></a></p> INFLUENCE OF THE CHARACTERISTICS OF SMALL AND MEDIUM FAMILY BUSINESSES ON CRM IMPLEMENTATION: A CASE STUDY <p><strong>Purpose:</strong> This paper aims to explore the customer relationship management (CRM) strategies adopted by Family Small and Medium Entreprises (SME), while highlighting the impact of their characteristics and their assets on the choice and the adoption of these CRM strategies.</p> <p> </p> <p><strong>Methodology:</strong> Since the unique case study approach allows in-depth, multi-faceted explorations of complex issues, we opted for it as a research strategy in order to develop a detailed understanding of the problem. Therefore, an in-depth case study was carried out within a small and medium family business in Morocco.</p> <p> </p> <p><strong>Findings:</strong> Through this study, we have highlighted causal links between the characteristics and specificities of the family SMEs and their impacts on the adoption and implementation of CRM tools and strategies. While some characteristics linked to the nature of family SMEs such as participatory management style, familiness, the desire to transmit the business to future generations and proximity to customers constitute assets for the implementation of CRM, other characteristics, such as the desire to maintain financial independence and recruitment policies that are most often in favor of family members despite their competence, can negatively influence the implementation of successful CRM projects.</p> <p> </p> <p><strong>Implications for Theory and Practice:</strong> The results of the present paper allow the authors to draw conclusions that are relevant to both academics and practitioners. As for the theoretical implications, this study highlights the relationship between the characteristics of family SMEs and the choice and implementation of CRM strategies, while relying on their strengths. Furthermore, developing a good understanding of the specificity of CRM adoption and implementation approaches within family SMEs has important managerial implications for family SME decision-makers, as it can help them make better decisions regarding the choice of relevant CRM strategies and to optimize the deployment of available human, financial and technological resources, while relying on their socio-emotional wealth and their motivation to perpetuate the company.</p> <p> </p> <p><strong>Originality:</strong> This paper is one of the first to explore CRM strategies adopted by family SMEs. The authors present a conceptual framework that can help researchers and practitioners better understand how the family business nature can influence decisions about CRM tools and strategies implementation.</p> Chifae EL HAIL Mustapha EL KORAICHI Copyright (c) 2024 Chifae El Hail, Mustapha El Koraichi 2024-04-03 2024-04-03 9 4 e04355 e04355 10.26668/businessreview/2024.v9i4.4355 SUSTAINABILITY-ORIENTED INNOVATION AND CSR: A QUANTITATIVE RESEARCH IN BRAZILIAN MULTINATIONALS <p><strong>Objective: </strong>The purpose of this study is to analyze the relationship between Sustainability-Oriented Innovation (SOI) and Corporate Social Responsibility (CSR) in Brazilian multinationals.</p> <p> </p> <p><strong>Theoretical Framework: </strong>The theoretical framework provides relevant information on CSR and SOI, which forms the basis for the development of hypotheses.</p> <p> </p> <p><strong>Method: </strong>To collect data, an e-survey was conducted with Brazilian multinationals operating in various industries and segments, resulting in 60 valid questionnaires. The data was analyzed through multivariate analysis, employing canonical correlation and multiple linear regression procedures.</p> <p> </p> <p><strong>Results and Discussion: </strong>The results of the multivariate analysis empirically supported five hypotheses (h1, h2, h3, h4, and h5). However, the results did not support the hypothesis that predicted a positive correlation between SOI practices and CSR as a differentiation strategy.</p> <p> </p> <p><strong>Research Implications: </strong>The practical and theoretical implications of this research are significant, particularly in shedding light on emerging market multinationals, with a specific focus on Brazilian companies. By specifically examining Brazilian multinationals, this research fills a crucial gap in the literature, offering insights into the unique challenges and opportunities faced by firms from an emerging market like Brazil.</p> <p> </p> <p><strong>Originality/Value: </strong>The findings of this study provide valuable guidance for Brazilian multinational corporations seeking to enhance their CSR initiatives and SOI practices. By understanding the relationships between CSR, SOI, and other key variables, these companies can develop more effective strategies to navigate global markets while simultaneously addressing social and environmental concerns.</p> Karen Esteves Fernandes Pinto Moacir Miranda Oliveira Junior Carolina Cristina Fernandes Copyright (c) 2024 Karen Esteves Fernandes Pinto, Moacir Miranda Oliveira Junior, Carolina Cristina Fernandes 2024-04-03 2024-04-03 9 4 e04497 e04497 10.26668/businessreview/2024.v9i4.4497 ECOALDEAS: SOSTENIBILIDAD ORGANIZACIONAL Y FACTORES DE ÉXITO <p><strong>Objetivo:</strong> Esta investigación se enfoca en analizar los determinantes que más influyen de manera directa en la sostenibilidad de las ecoaldeas, comunidades cuyos pilares fundamentales son la búsqueda de una armonía entre la sostenibilidad ecológica, social y espiritual; y es dentro de su sostenibilidad social que se consideran aspectos relacionados con la gestión administrativa.</p> <p> </p> <p><strong>Marco Teórico:</strong> Con el apoyo de teorías de la organización y el desarrollo sostenible, se investigan los factores que explican el éxito de estas organizaciones, medido por su permanencia en el tiempo.</p> <p> </p> <p><strong>Método:</strong> Mediante el análisis detallado y la interpretación de la información obtenida directamente de ecoaldeas ubicadas alrededor del mundo, se realiza una regresión logística binaria, donde se determinan las variables que tienen significancia y que se explican como “atractores” de la gestión administrativa.</p> <p> </p> <p><strong>Resultados y Discusión:</strong> Los resultados evidencian que, la cultura y la motivación son los determinantes que explican y determinan la permanencia de las ecoaldeas, resaltandosé por encima de otras variables.</p> <p> </p> <p><strong>Implicaciones de la Investigación:</strong> Se contribuye a la teoría de la organización al enmarcar las ecoaldeas como organizaciones y sus variables de la dimensión social como variables también de la gestión administrativa, lo que a su vez ayuda a entender las organizaciones que requiere el desarrollo sostenible.</p> <p> </p> <p><strong>Originalidad/Valor:</strong> Esta investigación aporta a través de un método riguroso como es la regresión logística al entendimentos de las variables determinantes en la permanecia de este tipo de organizaciones que no han sido estudiadas por la ciencia administrativa.</p> Jimmy Sánchez Reyes Jeisson Fabián Fonseca Ordúz Youseline Garavito Hernández Copyright (c) 2024 Jimmy Sánchez Reyes, Jeisson Fabián Fonseca Ordúz, Youseline Garavito Hernández 2024-04-03 2024-04-03 9 4 e04481 e04481 10.26668/businessreview/2024.v9i4.4481 WORKING CAPITAL MANAGEMENT AND FINANCIAL PERFORMANCE: EVIDENCE FROM ALTERNATIVE ENERGY FIRMS IN THE UK <p><strong>Purpose:</strong> This study examined the impact of working capital management on the financial performance of alternative energy in the UK from 2015 to 2022. The proxy used includes receivable turnover, payable turnover, inventory turnover and return on asset. The study employs an ex-post facto research design using panel data from the sampled firms' annual reports.</p> <p> </p> <p><strong>Methodology:</strong> The panel data were analysed using descriptive statistics, correlation matrix and panel regression analysis. The Hausman specification test showed that the fixed effect was more appropriate.</p> <p> </p> <p><strong>Findings and Conclusion:</strong> The findings show that receivable turnover has a significant positive impact on the return on assets of the alternative firm in the UK. In addition, payable turnover has a significant negative effect on return on assets, while the findings on inventory turnover have an insignificant impact on return on assets. These findings imply that working capital management significantly affects the financial performance of alternative energy firms in the UK. Based on the conclusion, the study recommends that oil and gas firms increase their net cash flow from operating activities to increase their financial performance.</p> <p> </p> <p><strong>Originality/Value:</strong> Globally, it is acknowledged that many companies fail due to poor working capital management. This study contributes to knowledge by examining the effect of working capital management on the financial performance of alternative energy firms in line with sustainable development goals in achieving a sustainable UK economy. This has not been previously studied.</p> Kolawole Ebire Lucky Onmonya Christopher Ofikwu Deborah Adegbenro Copyright (c) 2024 Kolawole Ebire, Lucky Onmonya, Christopher Ofikwu, Deborah Adegbenro 2024-04-03 2024-04-03 9 4 e04435 e04435 10.26668/businessreview/2024.v9i4.4435 WORK STRESS AND ITS INFLUENCE ON THE EMPLOYEES OF A SERVICE COMPANY IN THE CITY OF MANIZALES <p><strong>Objective:</strong> The study seeks to determine the levels of work stress in the employees of a service company, describing the causes and their financial impact.</p> <p>&nbsp;</p> <p><strong>Theoretical Framework:</strong> The concepts of work stress defined as a general state of tension that triggers different emotional, cognitive, physiological and behavioral reactions are addressed, as well as some causing factors such as: Physical Environment, Job Demand, Knowing the tasks and interpersonal relationships.</p> <p>&nbsp;</p> <p><strong>Method:</strong> The study has a mixed approach, where qualitative categories were given quantitative management of the data, to find numerical evidence and be able to explain in more detail the presence of the event. The ILO-WHO Work Stress scale was used as an instrument, which was applied to 33 employees of a Contact Center company in the city of Manizales.</p> <p>&nbsp;</p> <p><strong>Results and Discussion:</strong> The results obtained revealed that work stress is below the limit of the intermediate stress range (81.09 / 90.02) and that due to Absenteeism and Turnover, the company has had costs of $43,995,586 COP according to approximate calculations.</p> <p>&nbsp;</p> <p><strong>Research Implications:</strong> The evidence from the study showed information that allows companies in the service sector to generate strategies for stress management and contribute to reducing costs due to absenteeism and turnover, the above could be used in other sectors or companies in the region.</p> <p>&nbsp;</p> <p><strong>Originality/Value:</strong> The value lies in contributing to the development of the state of the art on the subject and as a reference for future studies since the state of the art shows little research in Contact Center companies in Latin America, likewise for companies generating well-being strategies and the management of the stress.</p> Jairo Toro Diaz Jairo Carmona Grajales Elvia Margoth Echeverry Soto Gabriel Eduardo Escobar Arias Copyright (c) 2024 2024-04-03 2024-04-03 9 4 e04572 e04572 10.26668/businessreview/2024.v9i4.4572 BIBLIOMETRIC ANALYSIS OF VENTURE TEAMS OF TECHNOLOGY-BASED FIRMS <p><strong>Purpose:</strong> Due to its growing impact on the economic development of countries, research on venture teams in new technology-based firms - TBFs has been increasing in recent years, seeking to identify the success and failure factors of this type of firms, given their high mortality rates. This paper ana-lyzes the changes that have occurred in the intellectual structure of this discipline.</p> <p> </p> <p><strong>Methodology:</strong> The bibliometric method was used to analyze the theme of venture teams in the new TBFs. The information collected was extracted from the main collection of the Web of Science (WoS) and SCOPUS databases from 1987 to 2020. The Nvivo and VOSviewer softwares are used to perform the initial analyzesas well as the analysis of citations, co-citations, co-authorship, etc.</p> <p> </p> <p><strong>Findings and Conclusion:</strong> The advances associated with the main authors, sources and countries, the general citation structure and the development of this field are presented. The results show a growing publication trend as of 2009, seeing a higher production of articles between 2014 and 2019. USA is the most influential country, followed by China and Italy. The"Research Policy" and " Strategic Entrepreneurship Journal"are the most influential sources.</p> <p> </p> <p><strong>Originality/Value:</strong> The main contribution of this work is to show the evolution of this theme, so that researchers can use it in the future in their theoretical and research frameworks.</p> Ana Lucía Alzate-Alvarado Gabriela Ribes-Giner Ismael Moya-Clemente Copyright (c) 2024 Ana Lucía Alzate-Alvarado, Gabriela Ribes-Giner, Ismael Moya-Clemente 2024-04-03 2024-04-03 9 4 e04439 e04439 10.26668/businessreview/2024.v9i4.4439 ARTIFICIAL INTELLIGENCE APPLICATIONS IN E-COMMERCE: A BIBLIOMETRIC STUDY FROM 1995 TO 2023 USING MERGED DATA SOURCES <p><strong>Purpose:</strong> The aim of this study is to conduct a comprehensive review of scientific articles concerning artificial intelligence (AI) applications in electronic commerce through bibliometric analysis.</p> <p> </p> <p><strong>Theoretical Framework:</strong> The current study utilized both the SCOPUS and Web of Science (WoS) databases to enrich the analysis with a wider selection of papers in the field, incorporating an examination of the most cited documents.</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> The dataset for analysis was selected according to the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework, integrating data from Scopus and WoS through R software, specifically using the biblioshiny library. It includes 8372 papers published from 1995 to 2023. This study's data analysis used two approaches: descriptive analysis to examine the data quantitatively and scientific mapping to explore the intellectual and social structures within the dataset.</p> <p> </p> <p><strong>Findings:</strong> The results reveal significant trends in the application of artificial intelligence in e-commerce, highlighting the rapid growth of interest in this area over the last decade. China emerges as the country with the highest number of citations, with ZHANG Y identified as the most relevant author and HU M as the most cited author. Furthermore, the study identifies prevalent keywords used by the authors, including sentiment analysis and recommendation systems.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> This study underscores the transformative potential of AI in enhancing e-commerce practices, offering insights for both academic researchers and industry professionals by providing valuable perspectives on current trends and contributions.</p> <p> </p> <p><strong>Originality/Value:</strong> The value of the study lies in its comprehensive bibliometric approach, which integrates two major databases to explore AI's applications in e-commerce. This deviation from previous reviews, which often rely on a single database, provides a deeper understanding of the current landscape and future directions in this field.</p> Ikhlass Boukrouh Abdelah Azmani Copyright (c) 2024 Ikhlass Boukrouh, Abdelah Azmani 2024-04-04 2024-04-04 9 4 e4537 e4537 10.26668/businessreview/2024.v9i4.4537 IDENTIFYING BARRIERS IN PUBLIC SECTOR DIGITAL TRANSFORMATION: A CASE STUDY IN INDONESIA CITY OFFICE FOR POPULATION ADMINISTRATION AND CIVIL REGISTRATION (COPACR) CONTEXT <p><strong>Purpose:</strong> This paper presents a case study of the Surabaya City Office for Population Administration and Civil Registration (COPACR), which is currently undergoing digitization and digital transformation across all its civil registration service lines. This research identifies internal and external barriers relevant to digital transformation in the context of Surabaya COPACR.</p> <p> </p> <p><strong>Theoretical Framework:</strong> This study combines qualitative and quantitative methods to identify internal and external barriers relevant to the implementation of digital transformation in the COPACR sector. The barriers are validated through Focus Group Discussions (FGDs) applying the Analytic Hierarchy Process (AHP) and Expert Choice tools. Priority barriers are determined based on the highest relevance weight values from the perspectives of Top Management and Field Officers.</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> This research adopts an action research methodology, leveraging the researcher's position within the system to directly intervene and facilitate change. A mixed-method approach is employed, combining qualitative and quantitative methodologies. Twenty literature sources are utilized to identify internal and external barriers within public sectors to adopt digital transformation. A total of 63 barriers (33 internal and 30 external) are categorized and their relevance tested through Focus Group Discussions (FGDs). Barrier priorities are selected using the Analytic Hierarchy Process (AHP) method and expert choice tools.</p> <p> </p> <p><strong>Findings:</strong> The Surabaya COPACR in developing countries exhibits characteristics such as low employee motivation, inadequate officer competency, rigid bureaucratic structures, and limited innovation. With these conditions, the internal priorities for adopting digital transformation in Surabaya COPACR include lack of political support, traditional bureaucracy, organizational complexity, and lack of competency. External barriers include inflexible regulations, bureaucracy, lack of data standardization, and inadequate funding allocation.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> This research contributes theoretical insights into internal and external priority barriers that need to be considered to adopt digital transformation in the COPACR context of developing countries. The identified barriers can serve as references for public sectors with similar organizational characteristics in developing countries to design strategies for adopting digital transformation effectively.</p> <p> </p> <p><strong>Originality/Value:</strong> This study identifies internal and external barriers to digital transformation in the Surabaya COPACR context, involving assessments from both strategic (Top Management) and technical (Field Officer) perspectives.</p> Agus Imam Sonhaji Maria Anityasari Mahendrawathi ER Copyright (c) 2024 Agus Imam Sonhaji, Maria Anityasari, Mahendrawathi ER 2024-04-04 2024-04-04 9 4 e04500 e04500 10.26668/businessreview/2024.v9i4.4500 EVALUATING THE IMPACT OF INNOVATION ON BILATERAL TRADE IN NIGERIA <p><strong>Purpose:</strong> the study examined the impact of innovation categorised into copyright, patents, and innovation index, on bilateral trade flows and trade costs on manufactured bilateral trade in Nigeria.</p> <p> </p> <p><strong>Theoretical Framework:</strong> challenges facing the international trade such as high import and export tariff, taxes, deflation and inflation, unemployment and in one way or the other affect the economic growth of Nigeria. There is need to investigate the impact of innovation on bilateral trade flows and trade costs on manufactured bilateral trade in Nigeria.</p> <p> </p> <p><strong>Methodology:</strong> the study adopted an ex post facto research design. Data were subjected to various diagnostic test ranging from descriptive statistics, unit root test, using Micro-soft excel and E-View 10 and econometric modelling. The researcher employed an econometric method of analysis which makes validation to become necessary. Because it outlines the summary statistics which will display the statistical summary and properties of the variable included in the model.</p> <p> </p> <p><strong>Findings:</strong> Some research found a positive but non-significant relationship between technological innovation and economic growth and others showed just a positive relationship. Digital advancement was also shown to exhibit a significant effect on economic growth in Nigeria.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implication:</strong> The most consensus recommendation, was an increase in budgetary allocation for the technological development.</p> Khalid Garba Copyright (c) 2024 Khalid Garba 2024-04-04 2024-04-04 9 4 e04426 e04426 10.26668/businessreview/2024.v9i4.4426 JOB CREATORS OF FRESH GRADUATES IN TECHNICAL INSTITUTIONS <p><strong>Objective:</strong> The main objective of this research is to explore the elements of technical graduates who want to create their own jobs after graduated.</p> <p> </p> <p><strong>Theoretical Framework:</strong> The study aims to list down the elements of technical graduates who want to create their own jobs using Delphi Technique. Kajian ini menggunakan Entrepreneurship Theory, Supply and Demand Theory, Human Capital Theory, Innovation Theory dan Structural Unemployment Theory sebagai asas dalam pembangunan kerangka tersebut.</p> <p> </p> <p><strong>Design/Methodology/Approaches:</strong> This study uses primary data where elements are obtained from articles, journals, books related to entrepreneurship, career, and employability. The approach used in this study is quantitative and the Delphi Technique has been applied in collecting and validating the collected elements. The quantitative approach used is to use a cross-sectional survey design where a set of questionnaires has been distributed to 331 graduates in technical fields in Malaysia to answer the main purpose of the study which is to identify students' perceptions of 17 elements that have been confirmed by experts and to find if there are a significant relationship between parents' occupational background to these 17 confirmed elements among students.</p> <p> </p> <p><strong>Findings:</strong> The data obtained was analysed using descriptive and inferential statistical analysis, which is Mean, Median, Interquartile Range and Standard Deviation to answer each stated research objective. Overall, technical graduates have an average perception of the elements of creating a job. They lack this element in themselves as a job creator. The conclusion of this research, it is hoped that the interest groups involved in curriculum development, the administrators as well as the students themselves can improve themselves with skills and business knowledge so that the spirit of entrepreneurship increases among students and at the same time can reduce the unemployment rate and matching in the job and the business field that is engaged with the field that have been studied in institution.</p> <p> </p> <p><strong>Originality/Value:</strong> This study is more relevant and practically applied to education institutions who want to offer new programs to graduates and create courses or programs related to student competence.</p> Irdayanti Mat Nashir Ramlee Mustapha Mohamad Amiruddin Bin Ismail Sudiyatno Dikas Partodiwiryo Wan Nurlisa Wan Ahmad Copyright (c) 2024 Irdayanti Mat Nashir, Ramlee Mustapha, Mohamad Amiruddin Bin Ismail, Sudiyatno Dikas Partodiwiryo, Wan Nurlisa Wan Ahmad 2024-04-04 2024-04-04 9 4 e04478 e04478 10.26668/businessreview/2024.v9i4.4478 IMPROVING COMMUNITY WELFARE THROUGH THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY <p><strong>Objectives:</strong> This paper aimed to analyze the influence of corporate social responsibility (CSR) and social capital on community welfare and the influence of corporate social responsibility (CSR) through social capital on community welfare.</p> <p> </p> <p><strong>Theoretical Framework:</strong> The focus of this research was to examine the direct and indirect influence of CSR implementation on community welfare. The direct influence of social capital was community welfare. Some of the concepts used are welfare, social capital and CSR, as well as several empirical studies to support the model.</p> <p> </p> <p><strong>Research Methodology:</strong> This research applied a quantitative research design with an inferential statistical approach. Data was collected in the form of secondary and primary data. Data was collected through in-depth interviews based on questionnaires, observation and literature review. The sample used was 97 people. Data analysis applied SmartPLS version 3.</p> <p> </p> <p><strong>Findings:</strong> The study found that CSR has a positive and significant effect on community welfare and social capital. Social capital had a positive but insignificant effect on community welfare, and CSR had a positive but insignificant effect on community welfare through social capital.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> This research focused on community welfare, CSR and social capital that influence it.</p> <p> </p> <p><strong>Originality/Value:</strong> This study provided additional value for those who were active in improving welfare through community empowerment. CSR is a form of community empowerment that has a positive and significant effect on social capital and welfare. For this reason, social capital could be utilized optimally for the welfare of society.</p> Ida Bagus Made Agung Dwijatenaya Aini Yonathan Palinggi Musmuliadi Srikandini Narulita Silvana Kardinar Wijayanti Copyright (c) 2024 Ida Bagus Made Agung Dwijatenaya, Aini, Yonathan Palinggi, Musmuliadi, Srikandini Narulita, Silvana Kardinar Wijayanti 2024-04-08 2024-04-08 9 4 e04378 e04378 10.26668/businessreview/2024.v9i4.4378 RE-ADJUSTMENT OF STRUCTURAL DESIGN IN THE TEACHING AND LEARNING PROCESS OF ARCHITECTS: CURRICULAR CUTTING <p><strong>Research Objective:</strong> Discuss the reassessment of the structural conception in the process of teaching and learning two architects, with views not aprimoramento and association with a new reality in the field of construction.</p> <p><strong>Theoretical Framework</strong>: Construct a brief history on the design of structures for graduate courses in architecture, using surveys pointed out in the main works published in the area, to highlight the importance of readjusting the two courses to new market demands.</p> <p><strong>Methodology:</strong> The applied methodology is not present article and bibliographic research, which consists of the analysis of literature related to thematic addressed systematically on the subject of teaching-learning of structures for graduate courses, in architecture. It is important to highlight that bibliographic research, in accordance with rigorous scientific standards, becomes essential for the construction of quality scientific work, updated, consistent and theoretically founded. Foram used books, newspapers, articles and Internet sites, among other sources.</p> <p><strong>Results:</strong> There are several problems not in the teaching of structures in schools of architecture and urbanism, such as purely expository classrooms and teaching programs distant from current professional practice, which leads us to conclude that the Structural Chain of Two Courses presents gaps in its composition, for not making integration between other disciplines, not being updated with new market demands or the adoption of didactic resources with qualitative knowledge on structural behavior, or which results directly in failures in the technological training of architects.</p> <p><strong>Theoretical and Practical Contributions:</strong> Faced with new market demands and surveys put forward during the research, or present work possibly relevant to the topic.</p> Érika Stella Silva Menezes Luiz Roberto da Cunha Freitas José de Souza Júnior João da Costa Pantoja Copyright (c) 2024 2024-04-08 2024-04-08 9 4 e04598 e04598 10.26668/businessreview/2024.v9i4.4598 THE MODEL OF STRATEGIC MANAGEMENT OF A RELIGIOUS TOURISM DESTINATION IN FUNCTION OF SUSTAINABLE DEVELOPMENT <p><strong>Objective:</strong> This study aims to explore the significance and potential of religious tourism in Croatia for sustainable development, highlighting the absence of a strategic approach in managing this tourism sector. The primary goal is to assess the current state of religious tourism, identify challenges, and recommend strategic directions for enhancing religious tourism destinations.</p> <p>&nbsp;</p> <p><strong>Theoretical Framework:</strong> The research is anchored in the theories and models of sustainable development, tourism management, and cultural heritage preservation. These theories provide a comprehensive understanding of how religious tourism can contribute to economic growth, cultural preservation, and community engagement in a sustainable manner.</p> <p>&nbsp;</p> <p><strong>Method:</strong> Employing survey research and analysis of relevant resources, this study systematically examines the current landscape of religious tourism in Croatia. It focuses on stakeholder coordination, promotion strategies, infrastructure development, and cultural heritage preservation efforts.</p> <p>&nbsp;</p> <p><strong>Results and Discussion:</strong> The investigation reveals a fragmented approach to managing religious tourism, characterized by poor coordination among stakeholders, inadequate promotion, underdeveloped infrastructure, and challenges in cultural heritage preservation. These findings suggest that a more cohesive and strategic approach could significantly bolster sustainable development, enhance economic opportunities in rural locales, and foster cultural heritage appreciation.</p> <p>&nbsp;</p> <p><strong>Research Implications:</strong> The study underscores the necessity for stronger collaboration among religious communities, tourism organizations, and governmental authorities. It advocates for enhanced promotional efforts, infrastructure investments, and robust measures for cultural and religious heritage conservation, offering valuable insights for policymakers, tourism developers, and community leaders.</p> <p>&nbsp;</p> <p><strong>Originality/Value:</strong> This paper contributes original insights into the underexplored domain of religious tourism in Croatia, offering a structured analysis of its current state and potential for sustainable development. Its strategic recommendations provide a foundation for future initiatives to harness religious tourism as a vehicle for economic and cultural sustainability in Croatia.</p> Tomislav Korov Marko Šostar Berislav Andrlić Copyright (c) 2024 2024-04-08 2024-04-08 9 4 e04599 e04599 10.26668/businessreview/2024.v9i4.4599 ORGANIZATIONAL ATTRACTIVENESS: A THEORETICAL REVIEW OF THE MOST RELEVANT EMPIRICAL RESEARCH FROM AN INTERACTIONIST PERSPECTIVE <p><strong>Purpose:</strong> This research aims to analyze and deepen the study of the Organizational Attractiveness construct, identify the main gaps in the field, and propose possible future research in this regard.</p> <p> </p> <p><strong>Theoretical Framework:</strong> The shortage of talent in companies, the growing competition, and the new normality have made attracting talent a strategic but critical element for companies. In this sense, Organizational Attractiveness is recognized by various authors as a relevant construct to understand the attraction. In addition, these authors highlight some academic and empirical problems in this field of study.</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> The literature review of more than 300 articles from the Scopus, Web of Science, and Google Scholar databases allowed us to analyze the content and identify 12 articles that discuss the measurement of Organizational Attractiveness under the conceptual models and theoretical framework identified.</p> <p> </p> <p><strong>Findings:</strong> This theoretical research process has allowed us to identify four main gaps in this field of study. The gaps found are based on the comprehensive view of the dimensions of Organizational Attractiveness, the approaches to the study of Organizational Attractiveness, the methodology applied, and the sample studied. </p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> Future research is proposed to resolve the gaps.</p> <p> </p> <p><strong>Originality/Value:</strong> Although attraction and Organizational Attractiveness have proven strategic and critical, there is little research in the literature that acknowledges the gaps in the field of study. Identifying and closing these gaps could help companies better attract talent.</p> Paloma Martinez-Hague Copyright (c) 2024 Paloma Martinez-Hague 2024-04-09 2024-04-09 9 4 e0747 e0747 10.26668/businessreview/2024.v9i4.747 ACCOUNTING INFORMATION DISCLOSURE: HOW FAR IS SO FAR <p><strong>Purpose:</strong> Accounting information asymmetry increases moral hazard, agency costs, shareholders’ discontent, and further aggravates the discomfort of minority shareholders. As such, how far is so far when connecting information disclosure with firm characteristics has remained a debate. This study thus investigated the nexus between firm characteristics and accounting information disclosure with emphasis on the banking sub-sector in Nigeria.</p> <p> </p> <p><strong>Theoretical Framework:</strong> Accounting information disclosure is not hidden from theoretical discussions within the corridors of opportunistic behaviors, agency-theory and information asymmetry or information failure theory</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> Annual reports of eleven top banks in Nigeria were analyzed covering a period of 5 years from 2010 to 2014 using the firm characteristics – size, profitability, age, and international presence. A disclosure checklist consisting 137 voluntary items was developed and multiple regression analysis performed.</p> <p> </p> <p><strong>Findings:</strong> The results revealed a positive significant relationship between accounting information disclosure with age, international exposure, and a negative significant relationship was observed for profitability and size. Generally, the level of disclosure in the banking sector was found to be high at 62%.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> This study recommends accounting information democratization and sharing to build and restore confidence in banks’ activities and public perception.</p> <p> </p> <p><strong>Originality/Value:</strong> The investigation on how far is so far in accounting information disclosure should be perceived from the eye of the stakeholders investments. Be that as it may, it is only fair and ethically moral for persons/groups that have invested in a business and or in a bank to regularly have access to concrete and verifiable mandatory and voluntary information disclosure on the financial position of their hard-earn funds to make reasonable decisions.</p> Folorunso Ilesanmi Akande Titus Andy Okwu Ashiemamho Johnson Egwakhe Jones Emakpor Umukoro Copyright (c) 2024 Folorunso Ilesanmi Akande, Titus Andy Okwu, Ashiemamho Johnson Egwakhe, Jones Emakpor Umukoro 2024-04-11 2024-04-11 9 4 e04298 e04298 10.26668/businessreview/2024.v9i4.4298 GREEN ECONOMY WITH ECONOMIC GROWTH AND PER CAPITA INCOME IN VIETNAM <p><strong>Objective</strong>: The objective of this study is to investigate the green economy with economic growth and per capita income in Vietnam, to analyze the quantitative relationship among those factors, and to improve long-term green economic development in Vietnam towards sustainable national economic growth.</p> <p> </p> <p><strong>Theoretical Framework:</strong> In this topic, the main concepts and theories that underpin the research are presented. The inverted U-shaped model of Kuznets; Green economy concept and regression model stand out, providing a solid basis for understanding the context of the investigation.</p> <p> </p> <p><strong>Method:</strong> The methodology adopted for this research comprises desk research methods to clarify the theoretical basis of green economy, economic growth, and per capita income; qualitative research methods; and quantitative research methods. Data collection was carried out through the collection of time-series data: Real Gross Domestic Product (GDP), Gross Domestic Product per capita (GDPP), and CO2 emissions from 1995 to 2022 from the World Bank website.</p> <p> </p> <p><strong>Results and Discussion:</strong> The results obtained revealed the positive relationship between economic growth, CO2 emissions, and per capita income in the short term; however, in the long term, when GDP as well as per capita income reach a certain threshold. The level of waste gradually decreases and environmental quality improves. In the discussion section, these results are contextualized in light of the theoretical framework, highlighting the implications and relationships identified. Possible discrepancies and limitations of the study are also considered in this section.</p> <p> </p> <p><strong>Research Implications:</strong> The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied or influence practices in the field of development economics. These implications could encompass many sectors, especially the processing industry.</p> <p> </p> <p><strong>Originality/Value:</strong> This study contributes to the literature by Simon Kuznets - economic growth is not a threat, but rather a means to improve the environment in the future. The relevance and value of this research are evidenced by contributing one more case in Vietnam which approves Kuznets curve on the environment and thus is the basis for future research on this urgent problem all over the world.</p> Nguyen Thi Van Anh Phan Minh Khang Tran Minh Thy Nguyen Ngoc Phuong Ngan Copyright (c) 2024 Nguyen Thi Van Anh, Phan Minh Khang, Tran Minh Thy, Nguyen Ngoc Phuong Ngan 2024-04-15 2024-04-15 9 4 e04536 e04536 10.26668/businessreview/2024.v9i4.4536 THE ROLE OF ENTREPRENEURSHIP EDUCATION IN GUIDING UNIVERSITY STUDENTS TO CREATE THEIR PERSONAL AND PROFESSIONAL PROJECTS WITHIN THE FRAMEWORK OF A STARTUP <p><strong>Objective:</strong> This resvalueearch paper aims to shed light on the role of entrepreneurship education in realizing the personal and professional project of a university student within the framework of a startup. This is considering that entrepreneurial learning or (entrepreneurship education as some call it) is one of the basic courses that help the university student form a vision about future projects and professions.</p> <p>&nbsp;</p> <p><strong>Theoretical Framework: </strong>Entrepreneurship education is a set of formal education methods that is based on informing and training any individual who wishes to participate in social economic development, through a project aimed at enhancing entrepreneurial awareness, establishing business projects or developing small business projects.</p> <p><strong>&nbsp;</strong></p> <p><strong>Method:</strong> In order to be able to become familiar with this topic and address the problem at hand, we relied in this study on the descriptive and analytical approach, by describing entrepreneurship education, and analyzing the extent of the role that entrepreneurship education plays in guiding and assisting university students in establishing a startup project.</p> <p>&nbsp;</p> <p><strong>Results and Discussion:</strong> The study reached several results, the most important of which is that entrepreneurship education plays a major role in creating personal and professional projects for university students and transforming them into a startup capable of finding innovative solutions to the problems at hand. The study also found that building a university student’s personal and professional project requires many acquisitions and skills that qualify him to establish a startup enterprise, such as: teamwork and team building skills, leadership skills, effective communication skills, and problem-solving skills.</p> <p>&nbsp;</p> <p><strong>Originality/Value:</strong> This study contributes to the literature by emphasizing the importance of entrepreneurship education in realizing the personal and professional project of a university student especially in the form of startups, which would lead to its itegration in Higher education programmes.</p> Sabir Ben Matoug Abderrazzak Zehouani Belkacemi Mohammed Lazhar Sami Ziadi Ghania Belarbi Mustapha Abada Copyright (c) 2024 2024-04-15 2024-04-15 9 4 e04623 e04623 10.26668/businessreview/2024.v9i4.4623 MANAGING THE INTERSECTION OF ARTIFICIAL INTELLIGENCE, DIGITAL TYPING, AND HANDWRITING FOR SUSTAINABLE QUALITY EDUCATION ENHANCEMENT <p><strong>Objective:</strong> The research objective is to investigate how the rapid advancement of technology, particularly the increasing reliance on digital tools and artificial intelligence (AI) for note-taking and communication, influences handwriting practices. Specifically, to explore the attitudes, emotions, and experiences surrounding handwriting and digital communication in Jakarta.</p> <p> </p> <p><strong>Theoretical Framework:</strong> This research employs Social Change Theory as the theoretical framework to understand how technology influences handwriting practices. Social Change Theory provides a lens through which to examine the societal shifts brought about by technological advancements, considering how these changes impact individuals' behaviors, attitudes, and perceptions regarding handwriting and digital communication.</p> <p> </p> <p><strong>Method:</strong> The study utilizes qualitative research methods, including focus group discussions, observations, and interviews. These methods allow for a comprehensive exploration of participants' attitudes, emotions, and experiences related to handwriting and digital communication.</p> <p> </p> <p><strong>Results and Discussion:</strong> Findings from the study suggest that while AI and digital typing offer efficiency and accessibility, handwriting retains unique cognitive and emotional benefits. Participants express a range of attitudes towards handwriting and digital communication, highlighting both the advantages and drawbacks of each method. Managing the integration of AI, digital typing, and handwriting in education emerges as a potential solution to address concerns about technology dependence while fostering critical thinking and cultural appreciation for sustainability and the enhancement of the quality of education, as SDG’ No. 4.</p> <p> </p> <p><strong>Research Implications:</strong> The findings of this research have several implications for educational practice and policy that should recognize the value of incorporating handwriting alongside AI and digital typing in educational curricula.</p> Rudy Harjanto Zaida Mustafa Setya Ambar Pertiwi Michael Adhi Nugroho Syubhan Akib Copyright (c) 2024 Rudy Harjanto, Zaida Mustafa, Setya Ambar Pertiwi, Michael Adhi Nugroho, Syubhan Akib 2024-04-15 2024-04-15 9 4 e04534 e04534 10.26668/businessreview/2024.v9i4.4534 THE NEED FOR BUSINESS MODELS IN ACCESSIBLE, INCLUSIVE AND SUSTAINABLE TOURISM <p><strong>Objective:</strong> Accessible, Inclusive and Sustainable Tourism has gained significant prominence, reflecting a growing global awareness of the need for inclusive and environmentally responsible travel practices. The literature gap found regarding the absence of a comprehensive business model is the main goal of this research.</p> <p><strong> </strong></p> <p><strong>Theoretical Framework:</strong> This study systematically compiled and evaluated the recent research studies on Accessible, Inclusive and Sustainable Tourism to contribute to the evolution of business models in the broader scope of tourism and tourism services.</p> <p> </p> <p><strong>Method:</strong> A three-step process was followed to achieve this goal, comprising an initial research phase and a detailed performance analysis using various bibliometric techniques and visualisation tools, culminating in carefully selecting pertinent articles.</p> <p> </p> <p><strong>Results and Discussion:</strong> The study confirmed the scarcity of articles that address this topic, with a tendency to conceptualise entirely new business models instead of adapting existing frameworks with new value propositions making them more accessible, inclusive, and sustainable.</p> <p> </p> <p><strong>Research Implications:</strong> The practical and theoretical implications of this research provided insights into how the results can be applied or influence practices in the field of tourism. These implications could encompass all tourism areas, from hospitality to restaurant offers. It presents an important managerial clue to guarantee the tourism businesses' true inclusiveness and sustainable characteristics.</p> <p> </p> <p><strong>Originality/Value:</strong> This study contributes to the literature by filling a gap. The relevance and value of this research are its managerial contributions, which confirm the need to incorporate characteristics of accessibility, inclusion and sustainability into any tourism business model.</p> Hugo João de Assunção Mendes Teresa Maria Dias de Paiva Teresa Maria Monteiro Felgueira Catarina Afonso Alves Adriano Azevedo Costa Copyright (c) 2024 Hugo João de Assunção Mendes, Teresa Maria Dias de Paiva, Teresa Maria Monteiro Felgueira, Catarina Afonso Alves, Adriano Azevedo Costa 2024-04-15 2024-04-15 9 4 e04542 e04542 10.26668/businessreview/2024.v9i4.4542 STRUCTURAL EQUATION MODEL OF THE VARIABLES AFFECTING THE BUSINESS PERFORMANCE OF THE RETAIL READY-MADE GARMENT BUSINESS BY E-BUSINESS ADOPTION IN THAILAND <p><strong>Purpose:</strong> The objective of this research was to study the influences that affect the business performance of the retail ready-made garment businesses in Thailand.</p> <p> </p> <p><strong>Method:</strong> The study focused on the use of a qualitative method with a questionnaire as the tool for data collection from a sample of 400 retail ready-made garment businesses. Data analyses included descriptive statistics and multiple regression analysis.</p> <p> </p> <p><strong>Results and Discussions:</strong> The factors with the highest means are Customization (mean 5.47), Transactions (mean 5.36), and Supplier Connection (mean 5.30). The multiple regression analysis demonstrated that Customization, Supplier Connection, and Information influence the business performance of retail ready-made garment businesses in Thailand with statistical significance, whereas Transactions do not. Nevertheless, it was also revealed that, in the operation of retail ready-made garment businesses, the value chain for e-businesses includes business performance, production, logistics, the infrastructure of human resources, and finance. E-business adoption influences business performance by beneficially leading to efficient operations and the sustainable growth of organizations.</p> <p> </p> <p><strong>Research Implications:</strong> This disruption, thus, is an opportunity and destruction, which is a challenge for business. Therefore, the business should set the goal for sustainable development by adopting e-business as the key tool to drive the national economy. Furthermore, the use of big data or data analytics would upgrade business efficiency the same as the use of artificial intelligence (AI) that would support business operations, human resource management, and customer information management. Nevertheless, other factors affecting business growth are the use of various platforms, marketing strategies that access the customer widely, reliable services, adoption of technology to e-commerce, and skillful personnel in e-commerce, which would have sustainable positive impacts on the business operation.</p> <p> </p> <p><strong>Originality/Value:</strong> Due to the change in customers’ behavior to become online users, the government sector should set the policy and provide aid to promote the knowledge to the people for employment and careers from the online business that would maximize the value of e-business in Thailand.</p> Rapeepun Siriwatpatara Nuttawut Rojniruttikul Copyright (c) 2024 Rapeepun Siriwatpatara, Nuttawut Rojniruttikul 2024-04-16 2024-04-16 9 4 e04494 e04494 10.26668/businessreview/2024.v9i4.4494 JOB ENGAGEMENT AND WORK LIFE BALANCE AS INTERVENING VARIABELS BETWEEN JOB STRESS AND SUPERVISOR SUPPORTIVE ON TURNOVER INTENTION AMONG COMMERCIAL LOCAL TELEVISION EMPLOYEES IN SEMARANG CITY <p><strong>Purpose:</strong> The aim of this study was to find out the impact of work stress and supervisor support on the turnover intention mediated by job engagement and work life balance. The research was conducted on a commercial local television station in Semarang City.</p> <p> </p> <p><strong>Theoretical Framework:</strong> The Conservation of Resources (COR) theory posits that when individuals encounter losses or threats to their resources, they undergo discomfort or stress and make efforts to minimize losses when they arise (Ahn &amp; Chaoyu, 2019).</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> The research utilized quantitative methods for its execution. The study's population and sample consisted of the families of 104 permanent employees who participated as respondents. Data collection was carried out through the distribution of printed questionnaires. Analysis of the study's data was conducted using SmartPLS 3.0 software, with 101 out of the 104 surveys distributed being returned.</p> <p> </p> <p><strong>Findings:</strong> The findings indicate that intentions to leave a job are significantly positively impacted by job stress. It has also been discovered that supervisor assistance significantly reduces the intention to leave. The association between work stress and supervisor support for intention to leave is mediated by work-life balance. It has been discovered that the supervisor's support connection with regard to turnover intention is not mediated by job engagement.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> The study has limited research objects limited area of Semarang City.</p> <p> </p> <p><strong>Originality/Value:</strong> The value of the study is The impact of supervisor support and work stress on turnover intention in the television industry has not been extensively studied. As a result, by offering a fresh viewpoint on the relationship between job stress and supervisor support and turnover intention, this research adds to the body of existing literature.</p> Agung Julianto Amron Amron Artha Febriana Copyright (c) 2024 Agung Julianto, Amron Amron, Artha Febriana 2024-04-16 2024-04-16 9 4 e04524 e04524 10.26668/businessreview/2024.v9i4.4524 THE RISE OF B2B INFLUENCERS: EXPLORING THE NEW HORIZON OF MARKETING <p><strong>Objective</strong>: The objective of the research is to get in-depth knowledge regarding digital influencers in the field of B2B market place and explore different ways to develop synergies through bridging between influencers and business organizations in B2B sector.</p> <p> </p> <p><strong>Method:</strong> For attaining the objective we have adopted qualitative approach. Here the total research work is exploratory in nature. We have explored popular B2B influencers of different social media platforms from Bangladesh, India, Pakistan, USA, China and anylze their contribution towards the growth of different B2B sectors.</p> <p> </p> <p><strong>Results and Discussions:</strong> Our research analysis shows that B2B influencers tend to possess certain personality traits that enable them to build credibility and forge connections and deliver tangible gains in traffic, leads, and sales KPIs of a brand, hence pointing towards an overarching positive ROI.</p> <p><strong> </strong></p> <p><strong>Research Implications:</strong> The theoretical contribution of this study is the pragmatic understanding of influencer marketing in business to business market. Here we have reconnoitered the strategies of digital influencers which may help to grab more market share.</p> <p> </p> <p><strong>Originality/Value:</strong> In light of managerial aspect, this study helps to comprehend significance of influencer marketing in B2B arena and the way of implementing strategies for attainment of organizational goals. We have also found certain metrics that may help managers to determine the concrete business impact of B2B influencer campaigns.</p> Reaz Hafiz Nafiees Ahamed Arnob George Corraya Ahmed Alif Al Kavi Copyright (c) 2024 Reaz Hafiz, Nafiees Ahamed, Arnob George Corraya, Ahmed Alif Al Kavi 2024-04-16 2024-04-16 9 4 e04538 e04538 10.26668/businessreview/2024.v9i4.4538 PROTOTYPE TESTING: MULTICASE STUDY IN A PROFESSIONAL MASTERS DEGREE IN NORTHERN BRAZIL <p><strong>Objective:</strong> This study describes the significance of prototype tests for quality assurance in the engineering of technological products based on multi-case research on products generated in a professional master's course in the North of Brazil.</p> <p>&nbsp;</p> <p><strong>Theoretical Framework:</strong> The constructed theoretical architecture is based on the technology generation process recommended by the Scientific-Technological Method (MCT). The method is composed of two operational dimensions, one aimed at generating scientific knowledge to be used in the other stage, for technological creation. In this study, only the stages of the scientific dimension were used.</p> <p>&nbsp;</p> <p><strong>Methodology:</strong> The method used was the conceptual bibliographic one, which consists of a) defining research questions, b) collecting data, c) organizing and analyzing data and d) generating answers to the research questions. Furthermore, the multi-case study technique was used, through the results of three technological products in the area of Education.</p> <p>&nbsp;</p> <p><strong>Findings:</strong> The results showed that prototype testing represents not only a relevant stage in product development but can also be seen as a management tool so that the generated artifacts stand out for their quality, efficiency and effectiveness.</p> <p>&nbsp;</p> <p><strong>Research, Practical and Social Implications:</strong> The main practical implication is that carrying out prototype tests generates greater reliability and credibility to the process of generating technologies related to the processes relevant to product engineering.</p> <p>&nbsp;</p> <p><strong>Originality/Value: </strong>The study demonstrates that an artifact can only be considered a technology if its prototype passes all the tests to which it is subjected.</p> Ronison Oliveira da Silva Larissa Fernandes Soares Dauana Berndt Inácio Luiz Henrique Fontão Gilbert Breves Martins Luiz Henrique Claro Júnior Mauro Célio da Silveira Pio Márison Luiz Soares Daniel Nascimento-e-Silva Copyright (c) 2024 2024-04-16 2024-04-16 9 4 e04626 e04626 10.26668/businessreview/2024.v9i4.4626 ANALYSIS OF STRUCTURAL BREAKS IN THE BRAZILIAN BASE INTEREST RATE AND THE STOCK MARKET UNDER THE ADVENT OF COVID-19 <p><strong>Objective:</strong> Analyzing, by means of an AR model, the presence of structural breaks in the interest rate series and, as a result, to verify the effects and/or changes in the share price level of certain publicly traded companies broken down by economic sectors, from January 2015 to June 2022.</p> <p><strong>Theoretical Framework:</strong> Monetary policy has a substantial effect on investment intentions and, consequently, this is reflected in the business environment channeled through the Brazilian market indicator, the Ibovespa. A structural break is when the trends and patterns of association between observations in a time series change. This break usually reflects difficult times, such as the COVID-19 pandemic.</p> <p><strong>Method:</strong> Using an AR model and statistical tests, the presence of structural breaks in the Selic series was analyzed. The aim was to identify repercussions on the Brazilian stock market, for which the market value of 12 Ibovepa companies was used as a proxy.</p> <p><strong>Results and Discussion:</strong> There was a divergence between the share price and the interest rate when the structural breaks occurred.</p> <p><strong>Research Implications:</strong> Knowing these structural changes can improve forecasting capacity and reduce the risk of estimating erroneous results.</p> <p><strong>Originality/Value:</strong> This study contributes to the literature by analyzing the accuracy of forecasts, verifying the magnitude of any shortfall, which can be used to make decisions in the business environment.</p> Denis Derkian Martins Pereira Jorge Luis Sanchez Arevalo Copyright (c) 2024 2024-04-16 2024-04-16 9 4 e04627 e04627 10.26668/businessreview/2024.v9i4.4627 CHARACTERISTICS OF CREDIT CARD INDEBTEDNESS OF STUDENTS AT THE STATE UNIVERSITY OF MARINGÁ <p><strong>Objective:</strong> To analyze the indebtedness, with emphasis on the use of credit cards, as well as the level of financial knowledge, of students at the main campus of the State University of Maringá (UEM) in the year 2023.</p> <p><strong>Theoretical Framework:</strong> Based on the wide use of credit cards as a means of payment and access to credit in a context of high indebtedness and delinquency of Brazilian families. In this context, some aspects of the importance of financial education are addressed. </p> <p><strong>Method:</strong> Application of a questionnaire with questions about the financial habits of UEM students, analyzing the frequency of credit card use, the existence of overdue debts, the level of knowledge about interest and card benefits, as well as aspects about indebtedness and financial planning.</p> <p><strong>Results and Conclusions:</strong> The results showed that the indebtedness profile of UEM students differs from that found in the country. The use of credit cards appears in second place as a preferable means of payment by students, who have a low level of indebtedness and delinquency. However, approximately half of students don´t adopt financial planning practices, which is a worrying fact.</p> <p><strong>Implications of the Research:</strong> The study recommends that universities promote financial education actions with the aim of showing the importance of planning individual finances.</p> <p><strong>Originality/Value:</strong> Scarcity of studies that specifically address college student indebtedness with an emphasis on credit card use.</p> Vitor Garcia Motta Marcos Vinicius de Souza da Silva João Vitor Garcia Ana Cristina Lima Couto Copyright (c) 2024 Vitor Garcia Motta, Marcos Vinicius de Souza da Silva, João Vitor Garcia, Ana Cristina Lima Couto 2024-04-17 2024-04-17 9 4 e04553 e04553 10.26668/businessreview/2024.v9i4.4553 MODELO DE GESTIÓN TURÍSTICA: LA ESTRATEGIA QUE TRANSFORMARÁ EL EMPRENDIMIENTO LOCAL EN ECUADOR <p><strong>Propósito: </strong>Las limitaciones en la creación de nuevos productos y de servicios alternativos complementarios a la gastronomía, el bajo nivel de conocimientos innovadores de la población, en el diseño de nuevos modelos y planes de negocios que sirven de guía para la diversificación de productos y servicios, seguido de la mala aplicación de procesos, normativas, políticas establecidas a nivel nacional en actividades turísticas, son elementos del sistema turístico que se relacionan con la oferta y de esta forman, impactan en la rentabilidad de los pequeño y grandes negocios.</p> <p><strong> </strong></p> <p><strong>Objetivo: </strong>El objetivo del estudio es analizar sobre un modelo de gestión turística para fomentar emprendimientos turísticos y el desarrollo local de las comunidades de la provincia de Manabí Ecuador, evidenciando el compromiso y articulación, empresas privadas, academia - mercado y normas vigentes.</p> <p> </p> <p><strong>Método: </strong>Investigación exploratoria, descriptiva con un enfoque, cualitativo y cuantitativo.</p> <p> </p> <p><strong>Resultados: </strong>De acuerdo con los resultados demostraron que, en un 61% de las comunidades carece de trabajo en equipo en los cantones de la provincia de Manabí, para fomentar la diversificación de ofertas turísticas y que sea de atractivo para turistas que acuden al sector, fomentando el desarrollo turístico de las comunidades.</p> <p> </p> <p><strong>Conclusiones: </strong>La falta de colaboración comunitaria se identifica como uno de los principales obstáculos para el desarrollo turístico, mientras que la mayoría de los encuestados reconocen las redes sociales como un medio importante para la promoción y difusión de los emprendimientos turísticos. Estas conclusiones sugieren que fomentar la cooperación entre los miembros de la comunidad y desarrollar estrategias de promoción efectivas, especialmente en plataformas digitales, son elementos esenciales para impulsar el turismo local y aumentar la visibilidad de los negocios locales.</p> Ana Vélez Falcones Jesús Merino Velásquez Jorge Pérez Plaza Derli Álava Rosado Copyright (c) 2024 Ana Vélez Falcones, Jesús Merino Velásquez, Jorge Pérez Plaza, Derli Álava Rosado 2024-04-17 2024-04-17 9 4 e04562 e04562 10.26668/businessreview/2024.v9i4.4562