The rapid advancement of Artificial Intelligence (AI) has profoundly influenced various industries, including accounting, by automating repetitive tasks, improving data accuracy, and facilitating strategic decision-making. This paper comprehensively analyzes AI's implications for the accounting profession, highlighting both opportunities and potential risks. While AI adoption optimizes efficiency and encourages innovation, it raises concerns like job displacement, ethical dilemmas, algorithmic transparency, and data security challenges. Through a multidisciplinary approach, the study examines the necessity of developing strong ethical frameworks, enhancing professional competencies, and promoting cross-sector collaboration to address these risks. The findings emphasize the importance of balanced AI integration to ensure transparency, ethical practices, and sustained professional relevance in an increasingly digital world landscape.

The SRI-KEHATI Index comprises 25 companies whose shares adhere to Sustainable Responsible Investment (SRI) principles and Environmental, Social, and Governance (ESG) criteria. This study applies the Markowitz model and the Single Index model to construct optimal portfolios. Using the Markowitz model, nine stocks form an optimal portfolio with a return of 0.4% and a risk level of 1.16%. Meanwhile, the Single Index model identifies 13 stocks as part of an optimal portfolio, offering a return of 0.07% with a risk level of 0.91%. This research provides a practical framework for portfolio optimization in ESG-driven markets and contributes to the growing literature by demonstrating the applicability of these models in aligning financial performance with sustainable investment objectives.

This paper explores the complexities of urban marginalities in India, focusing on the socio-economic and spatial exclusions that define the lives of marginalized communities in urban centers. Rapid urbanization, coupled with economic disparities, has exacerbated issues of housing, access to resources, and socio-political participation for urban poor and minority populations. Drawing on empirical data and case studies from major Indian cities, the paper examines the intersections of caste, class, and migration in shaping urban marginalization. It highlights how informal settlements, labor market exclusions, and inadequate public services contribute to reinforcing social hierarchies and economic inequalities in urban spaces. Furthermore, the paper addresses the role of state policies and urban governance in either alleviating or perpetuating these marginalities. By unpacking the layered dimensions of marginalization in urban India, this paper seeks to contribute to broader discussions on inclusive urbanization and equitable policy interventions.

Increasing visitors' intention to return to a tourist destination is one of the key factors in maintaining the competitiveness of a tourist destination. However, identifying the key determinants that influence return visit intentions remains a challenge in the tourism literature. This study aims to uncover the key factors that influence visitors' intention to return, through a systematic literature review. This study utilized the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, where relevant scientific articles published in the last five years (2020-2024) were identified and screened from leading databases namely Scopus, Web of Science, Crossref, and Google Scholar by Elsevier, Sage, Taylor & Francis, MDPI, & Emerald to ensure broad and in-depth coverage. A total of 65 articles that met the inclusion criteria were further analyzed. To enrich the analysis, bibliometric techniques with VOSviewer software were used to map the relationships between the identified factors, providing visual insights into research trends and dominant topic clusters. The results show that travel experience, traveler loyalty, destination image, visitor satisfaction, service quality, and perceived value are the main determinants that contribute significantly to revisiting intentions. This study also identified a gap in the literature regarding the impact of digital technology and sustainability on revisiting intentions, opening up opportunities for further research. The findings are expected to contribute to the development of tourism theory as well as provide practical guidance for stakeholders in designing effective strategies to improve visitor retention.

This study analyses the influence of economic diplomacy and digitalization on enhancing diplomatic relations for Sub-Saharan economic development growth, with a focus on Tanzania's interactions with other countries in the region. A descriptive research design was utilized, involving the development of a questionnaire that addressed specific issues, with responses measured on a 5-point Likert scale. The data was collected through its administration to 288 employees of the protocol department at the Ministry of East African Foreign Affairs and International Cooperation with 276 responses being utilized. The Cronbach’s Coefficient Alpha method was employed to assess the internal consistency of the research instruments, revealing that all variables achieved a reliability scale exceeding 0.7, which is deemed acceptable. Following the successful analysis of the data collected through regression, the study's objectives were achieved. The findings of this study indicate that the digital transformation of diplomacy have facilitated interaction and collaboration between Tanzania and other Sub-Saharan countries. This study concludes that digital diplomacy are essential for advancing bilateral relations, as diplomatic transformation has evolved alongside technological advancements. The study recommends that governments should leverage the internet and technology to enhance their responses and develop increasingly secure systems, implementing the appropriate technological tools for stronger protection.

In this report we talk about the cleaner operation, types of cleaner operation, profit and what is bigger profit types of profit, cleaner operation relation with bigger profit. When you clean up your work that you make more and bigger profits. That is, they have a direct relationship. The cleaner you work, the bigger the profits, because then you don't follow the rules and you make bigger profits. Tesla with its cleaner operations and environmental services has worked to the benefit of the company in many ways. We have recorded the highest sales of electric cars by taking environmental protection measures and providing fast electric charging to electric car users in general. Providing large scale energy storage Continued development of solar energy applications which in the long run will ensure huge profits for the company Tesla with its cleaner operations and environmental services has worked to the benefit of the company in many ways. We have recorded the highest sales of electric cars by taking environmental protection measures and providing fast electric charging to electric car users in general. Providing large-scale energy storage and continuing the development of solar energy applications will ensure huge profits for the company in the long run.

In recent years, fintech innovations have dramatically transformed the financial landscape, especially in developing economies. This study explores how digital technologies such as mobile banking, peer-to-peer lending, digital payments, and blockchain-based services are bridging the gap in financial inclusion. These innovations are providing previously unbanked and underbanked populations with access to essential financial services, fostering economic empowerment and reducing poverty levels. The research highlights key drivers of fintech adoption, such as smartphone penetration, regulatory frameworks, and partnerships between governments, banks, and technology providers. It also examines challenges such as digital literacy, infrastructure limitations, and cybersecurity concerns. Case studies from regions like Sub-Saharan Africa, Southeast Asia, and Latin America demonstrate how fintech solutions like M-Pesa in Kenya and Alipay in China have become lifelines for millions. Despite the progress, the paper concludes that for fintech to achieve its full potential in enhancing financial inclusion, stakeholders must address barriers related to regulatory inconsistencies, unequal access to technology, and socio-cultural factors. Overall, fintech innovations hold immense promise for developing economies, but sustained efforts are required to ensure equitable and scalable solutions that drive inclusive growth.

Corporate governance is very essential in every organization in order to enhance service delivery as well as performance. However, despite the financial institutions such as Savings and Credit Cooperative Organizations having the necessary resources, they are experiencing the problem of poor corporate governance more particularly with the management which in some cases, which has contributed to poor financial performance leading to a decline of profits, customer dissatisfaction and poor image. This work sought to evaluate on the association between organizational governance and financial performance of Savings and Credit Cooperative Organizations in Western Kenya. The study used descriptive study design. All 93 SACCOs in western Kenya were sampled and selected by purposive sampling design. Primary data was collected using questionnaire and analyzed by SPSS. Results indicate that Board Composition (p=0.007<0.05), Internal Control Systems (p=0.000<0.05), Board Size (p=0.022<0.05) and Board Transparency (p=0.000<0.05) significantly affect financial performance of SACCOs in western Kenya. The study concludes that all the constructs of organizational governance like, board transparency, board size, board composition and internal controls are significantly linked with performance. The study recommends effective board composition, correct board size, board transparency and implementation of internal controls in order to significantly improve financial performance.

This research investigates the effectiveness of currency rate influencers and non-oil exports in Nigeria. Time series data were taken from the World Development Index (WDI) and the CBN Statistical Bulletin 2022. The variable's nature necessitates the employment of Autoregressive Distributed Lag (ARDL) across a 43-year period (1981-2022). The results revealed that there is a long-term association between exchange rate and non-oil exports in Nigeria. It also indicated that the exchange rate had a positive but minor influence on non-oil exports, indicating that the naira's depreciation versus the US dollar did not enhance non-oil export growth throughout the study period. Evidence from the results revealed a detrimental association between trade openness and non-oil exports. In terms of inflation, the analysis revealed that inflation had an advantageous but small long-term influence on non-oil exports. According to the study, increasing the money supply has a considerable long-run effect on non-oil exports. Following this, the report advised, among other things, that the government, through its monetary authority, develop a comprehensive exchange rate policy that will not only keep the exchange rate generally constant but also relatively high for investors interested in non-oil sectors. This serves as an incentive for these investors, boosting non-oil GDP and enhancing Nigeria's economic growth and development.

The BUA Cement has established itself as one of the leading cement manufacturers in Nigeria, competing directly with industry giants such as Dangote Cement and Lafarge Africa. Operating in a complex macroeconomic environment, BUA Cement has had to navigate a variety of economic challenges, such as inflation, currency volatility, and fluctuating energy costs. Despite these challenges, the company has benefitted from key macroeconomic drivers like urbanization, population growth, and Nigeria’s government spending on infrastructure. The correlation between Nigeria’s economic growth and cement demand has been a crucial factor in BUA Cement’s consistent revenue growth, reflecting the company's ability to capitalize on favorable market conditions. A significant highlight of the study is BUA Cement’s role in contributing to the Nigerian economy, particularly through job creation and household income generation. The financial analysis reveals that BUA Cement has experienced strong revenue growth over the years, driven by increased production capacity and rising market demand. In 2023, the company reported a revenue of ₦ 459,999 million, marking a significant increase compared to previous years. This consistent growth has been supported by effective cost management, as seen in its operational efficiency and focus on controlling production costs through vertical integration. As a result, BUA Cement has maintained healthy profit margins, with strong earnings before interest and taxes (EBIT) and positive operating cash flows. Despite the competitive nature of the cement industry in Nigeria, BUA Cement has leveraged its strategic strengths to maintain a competitive edge. These strengths include its extensive control over raw materials, through its ownership of limestone quarries, and its ability to keep operational costs low. Furthermore, the company’s distribution network has allowed it to effectively reach various regions, further strengthening its market share and revenue base.

Service is an important element in shaping a company's image and maintaining customer loyalty, especially in the competitive automotive industry. This research aims to design and implement an integrated Customer Relationship Management (CRM) system to optimize the service process at PT Denpasar Agung Indah Motor. The system is designed using the DevOps development method, which allows development to be done iteratively and efficiently. The CRM system involves five types of users, namely customers, sales, CCO, service advisors, and leaders, with the main features including customer data management, service reservations, product marketing, and report generation. System testing using the blackbox testing method shows that all features have functioned according to the specified functional requirements. The results show that this CRM system not only improves the company's operational efficiency, but also strengthens relationships with customers, which ultimately increases the company's competitiveness.

Geregu Power Plc “The company or GPP” is a Nigerian power Generation Company that operates a thermal power plant in Ajaokuta, Kogi State. It is one of the successor companies to the unbundled Power Holding Company of Nigeria, PHCN in 2013 as part of government power sector reforms. The nameplate capacity for their power plant in Kogi is 435 megawatts (MW) in the three fired units which utilizes natural gas for power generation. Amidst the myriad challenges in the power generating sector, which spans inadequate gas supply, transmission challenges as well as distribution and collections inefficiencies, the company is still able to turn out excellent financial performance by supplying their customers with power. Adequate power generation in Nigeria has a positive impact in Nigeria’s GDP. The company aims to accelerate economic growth through sustainable power generation in Nigeria by supplying electricity to the national grid and this plays a vital role in meeting the growing demand for power in the country. Another important contribution to the macroeconomic is the supply of clean energy. As part of the global steer to reduce carbon emissions, the Geregu Power Plant utilizes gas turbines as a clean energy source to generate power which is cleaner and a more sustainable energy source As part of the growth strategy for the company, the sum of $100 million (USD) was invested to carry out a major overhaul to ensure 100 percent efficiency of the power plant and to increase the capacity to 435MW. This achievement was the short-term strategy of the company. The look ahead for the power plant in the medium-term is to increase its capacity to 1300MW, the front-end engineering design (FEED) for this expansion is ongoing. In 2023, the company recorded a 74% growth in revenue which was better than the 32% decline in 2022 against the previous year. Despite the challenges in sales faced over the years, the company has been able to maintain good financial prudency. This is evident in its gross profit margin over the years, gross Profit Margin 2020: 42.55%, 2021: 46.99%, 2022: 48.60%, and 2023: 51.46%. The company liquidity to asset ratio is trending upward, 2020: 1.98, 2021: 1.92, and 2022: 2.05. The financial resilience of the company booster’s investor’s confidence. Also, profitability and liquidity trends indicate potential for favorable dividend distributions (Return on Assets 2020: 16.78%, 2021: 16.95%, 2022: 8.32%, 2023: 13.40%). Nevertheless, a balanced approach to capital allocation is essential to align dividend payouts with strategic objectives and capital reinvestment needs. Geregu performance at the Nigeria stick exchange to enable the firm raise capital enhances its growth opportunities, research and development, marketing, and capital expenditures. The company’s performance at the stock market is also highly commendable, that is in 2022 the shares initially listed at N110 per share and N275 billion in market capitalization and rose to about N1000 Per share in 2024. In conclusion, Geregu Power Plc stands poised at the nexus of opportunity and challenge. By addressing areas of concern and implementing recommended strategies, the company can strengthen its financial position, enhance operational efficiency, and emerge as a frontrunner in Nigeria's dynamic energy landscape.

Decisions on recurring purchases are influenced by customer satisfaction. Companies must therefore prioritize brand image and service quality as key tactics to enhance consumer choices and retain devoted clients. The purpose of this research is to: 1) ascertain how customer satisfaction is impacted by brand trust. 2) Being aware of how customer satisfaction is impacted by service quality. 3) being aware of how brand trust affects decisions to repurchase. 4) Being aware of how service quality influences decisions to repurchase. 5) being aware of how customer satisfaction influences decisions to repurchase. Explanatory research using a quantitative methodology is the methodology employed. The location of the study was conducted on Fareza Tour and Travel. The study population was all Fareza Tour and Travel customers who had made repeat purchases, totaling 277 customers. The Slovin method was used to establish the study's sample size, which resulted in 104 customers. The stratified proportional random sampling method was used to choose the sample strategy. The proportionate approach of client numbers from 2017 to 2023 was applied in this selecting process. Primary data served as the research data source. Customers of Fareza Tour & Travel were the respondents to the questionnaires that were distributed as part of the data collection technique. The findings demonstrated that: 1) Customer satisfaction is significantly improved by brand trust. 2) Customer satisfaction is significantly positively impacted by service quality. 3. Repurchase decisions are significantly impacted favorably by brand trust. 4) Repurchase decisions are significantly influenced favorably by service quality. 5) Repurchase decisions are significantly influenced favorably by customer satisfaction. According to this study, a decisive element in customer happiness is the price that is commensurate with the value that is obtained.