Entrepreneurship is a construct that has been measured from two main dimensions: resource optimization and process innovation. The objective of this work is to corroborate the dual structure of entrepreneurship. An exploratory, transversal and psychometric work was carried out with a selection of sources indexed to national repositories. The findings were selected considering the period from the pandemic from December 2019 to April 2022, as well as the keywords of entrepreneurship, innovation and optimization. A factorial structure of two components was found that explained the highest percentage of variance. In relation to the state of the art, it is recommended to include the dimension of opportunism to increase the explained variance and adjust the model to the most recent studies that report a third dimension related to the opportunities of the health and economic crisis.
This paper examined the effect of external factors on economic growth in Tunisia. The economic analysis was carried out using recent quantitative technique of annual time series data from 1976 to 2017. Based on co-integration test with unknown structural breaks and ARDL bound testing we investigated importance of each factor in stimulating economic growth. Our results show that in the long-run FDI does not affect economic growth. Remittances and imports negatively affect economic growth. Exports promote economic growth such that a 1% increase stimulates economic activity by 0.702%. In the short term, our estimates emphasize a structural break in 1988 linked to the structural adjustment program. Likewise, FDI does not have a significant effect on economic growth while remittances and imports slow economic growth significantly at the conventional level. On the other hand, exports form a relevant engine of economic growth. Therefore, our conclusions imply that political decision-makers in Tunisia must guarantee certain level of training and infrastructure to ensure the gain of transfers of new technologies and experiences related to the FDI. Thus, Tunisia must encourage peoples living aboard to create new investment opportunities instead of just supporting their families for consumption. In addition, the state must develop financial system capable of transferring funds for investment in order to better benefit from remittances. Finally, the government must restrict import of consumer goods and allow import of equipment and machinery goods that promote production and economic growth.
While empirical research has demonstrated the critical nature of internal controls, there is insufficient evidence to indicate that they are effective at detecting and preventing irregularities in the public sector. By analyzing the direct and indirect relationships between internal control components, this study focuses on the quality of internal control in Ghana's public sector. In order to determine whether ongoing controls are consistent with sound public policy, a survey was designed and distributed to public sector employees and managers. According to the evidence, public administrators require high-quality information and communication tools to supplement their existing control systems. Additionally, internal controls are significantly influenced by risk assessment and the control environment, whereas monitoring and control activities have a limited impact. Effective internal communication is necessary for the coordination and implementation of control policies.
The relevance of capital structure decision in the banking sector is documented in this paper. It contributes to existing literature in a review of previous empirical studies and fundamental theories of capital structure. The study underscored the factors influencing the choice of funding in connection with the market timing theories such as Pecking Order theory and the trade -of - theory. Our investigation suggest that, the choice of capital vary across sectors and industries on the basis of business risks, corporate governance, profitability, internal controls, and efficiency. The study observed that most empirical researchers universally endorsed asset structure, industry volatility, corporate taxes and firm growth as strong determinants of capital structure. The above issues may either improve the solvency position of a form or trigger major financial distress depending on the source of capital.
Corporate social responsibility represents the relationship between business and society. The significant benefits of being socially and environmentally responsible are the focus of this paper. This review emphasized the business oriented notion of Corporate Social Responsibility, where the idea is captured to justify existing arguments supportive of community and environmental programs. The review attempted to clarify major research questions: (1) why do businesses engage in society initiatives; (2) what inspires the decisions to support the society – a specific comparison highlighted between China and India. The study featured various CSR and sustainability regulations currently in force in different countries. In order to achieve the aim of the study, the review begun with overview of CSR based on well-established definitions and subsequently discussed the two major perspectives; the free market theory and CSR theory. This gave a clears explanation of why some businesses invest their resources to benefit the society while others are profit seeking. Finally, the paper sought to establish the integration of CSR with corporate sustainability. The findings suggest that, contemporary CSR programs are largely influenced by regulations and legal provisions across the world. And ideally, a firm’s CSR performance is influenced by internal and external factors which are captured in stakeholder theory and institutional theory. The findings, validate the ascension that the integration of CSR with corporate sustainability (CS) could produce a coherent platform to advance environmental sustainability.