State Companies Research Articles

Managerial Management Style and Level in Georgian Companies

The article - "Managerial management style and level in Georgian companies" is an evaluation of the results of the research conducted this year by the group of researchers from the Faculty of Economics and Business of Ivane Javakhishvili Tbilisi State University to find out the level and style of management there. The respondent-employers (managers) took part in the research, of which 259 were from state companies, and 261 - from the private sector. Both the method of interviewing the respondents and the means and tools for processing and evaluating the information received from them were the same. So, no group of respondents was in a priority position during the research process. The frequency of respondent groups was almost the same (259  261). Employers (managers) were interviewed with 33 questions, however, only 13 questions and their answers were included in this article, because the rest of the questions were not related to managerial management style and level, but to other aspects of it. The reliability of the answers of the respondents-employers involved in the research is high, because the managers with relatively high experience (three and more years) of work in a specific organization were predominantly included in the research, their specific weight in both sectors together amounted to 51.1%, i.e. more than half. The importance of this is that a long period of work is an accumulation of great experience in people, in-depth knowledge of the organization's ins and outs, and most importantly, a highly reliable source of relevant information for scientists and researchers. Based on the answers received from the employer-respondent as a result of the conducted research, the authors of the article conclude that the great breakthrough between practical management and modern scientific management in Georgia actually means a gap. They justify this with the following: When choosing a management style, the respondent-employers prefer a style based on control (on average 37%) rather than a style based on trust (28.1%); 59% of companies do not have a strategic development plan, which means that multi-level strategic management is not implemented in their practice; 24.6% of general managers of companies make decisions on changes independently, without the involvement of employees; 45.6% of companies support the demonstration of the manager's power to assert his authority, etc The authors of the article assessed the practical actions taken by the respondent-employers involved in the management of the companies as a negative, big deviation from both the latest scientific management and the management practices of successful foreign companies, and recommendations for correction are offered.

Effects of knowledge, attitudes, and practices of poultry handlers on the prevalence of Campylobacter along the poultry production chain in Peninsular Malaysia

The present work aimed to identify the effects of knowledge, attitudes, and practices (KAP) of poultry handlers on the prevalence of Campylobacter along the poultry production chain in Peninsular Malaysia. A total of 1230 microbiological samples were collected from five companies in different Malaysian states. The sampling points involved the entire poultry supply chain from the farm to the retailer. The collected samples were subjected to bacteriological isolation and morphological identification for microbiological analyses. All Campylobacter-positive samples were further confirmed with molecular identification by using a polymerase chain reaction. Campylobacter prevalence in poultry farms, processing plants, and retailers were identified. For the KAP survey, 300 respondents answered a questionnaire evaluating their levels of KAP regarding food safety while handling live birds and subsequently poultry products after slaughtering. Overall, the mean KAP scores of the workers at farms, processing plants, and retail outlets were assessed. The survey data indicated that even though the overall KAP levels of the poultry workers were excellent, the bacterial prevalence of Campylobacter was still high. In conclusion, the KAP of poultry handlers had insignificant effects on the prevalence of Campylobacter along the poultry production chain in Peninsular Malaysia.

E-Ticketing and Service Delivery of Road Transport Companies in Rivers State

The study investigated the e-ticketing and service delivery of road transport companies in Rivers state. The study population comprises of passengers of the 12 road transport companies that have adopted e-ticketing in Rivers state. 20 passengers of the 12 road transport companies in Rivers state were purposively sampled which makes the sample size a total of two hundred and forty (240). Since the sample size was accessible, there was no need for sampling. Data were collected using questionnaire from the above sampled passengers of the road transport companies in Rivers State. Four research question and ten hypotheses were proposed and tested respectively at 0.05 level of confidence to achieve the study objectives. The collected data were analyzed using descriptive statistics (mean), while Spearman Rank Correlation Coefficient and Partial Correlation was used for the testing of the hypotheses. The findings established that there is a significant relationship between e-reservation, data security, user friendliness and service delivery of road transport companies in Rivers state. The study concludes that e-reservation, data security and user friendliness of e-ticketing platform can boost service delivery by offering timeliness of service, convenience and reliability. It was therefore recommended that Road transport should invest in technological infrastructure, provide multiple payment options and implement a feedback system.

Managing Creative Skills to Increase the Economic Efficiency of Industrial Organizations

Economic variations have generated the need for the request of innovative management and management methods and approaches that would advance employees’ different thinking "problem solving ability" and mobilize their original potential. Creativity becomes one of the main managerial abilities. Therefore, the article deals with the concept of creative skills management systems of industrial enterprises. The main goal and tasks in the management of creative skills, and the ways of management decisions .also, the model of an industrial enterprise's creative skills management subsystem is presented. In order to evaluate the administrative system of creative skills in the Iraqi Cement state Company, management, Management Functional Assessment Model (MFAM) was used, and the sample was 173 employees. We also consider the main indicators for evaluating the effectiveness of the creative skills management system in order to ensure efficiency growth in the conditions of innovative economic development. After conducting the tests, it became clear the importance of creative skills management in order to increase the economic efficiency of companies and its role in developing the performance of employees. Also, companies gain a continuous and increasing competitive advantage by owning innovative employees. In addition, the study recommends paying attention to creative skills and developing them in order to increase the performance of employees and raise the economic efficiency of companies and possess a competitive advantage.

The impact of ESG ratings on the market performance of commodity stock sector before and during the COVID-19 pandemic

Motivation: The growing importance of ESG in the international economy makes the analysed issues extremely interesting. More and more studies show the growing role of ESG performance on company financial and market results as well as analyse the impact of the COVID-19 pandemic on the financial market. The study of rate of return and the relationship between the largest company companies in European Union Member States is of key importance considering the investment portfolio risk.Aim: The main aim of the article is impact assessment of ESG performance of the firm (proxied by ESG scoring by Refinitiv) on the rate of return of commodity sector companies listed on financial markets of European Union Member States. The second goal of the paper is to determine the impact of the COVID-19 pandemic on the rate of return of the analysed companies. The third and final goal is to assess the impact of sector leader status on the rate of return of these companies (i.e. KGHM, PKN Orlen, Royal Dutch Shell and Rio Tinto).Results: ESG disclosure by the surveyed companies and ESG scoring had negative impact on the rate of return, while E, S and G scorings did not affect rate of return at all. Sector leaders were less negatively impacted by the COVID-19 economic crisis than the rest of the sector, however sector leadership status was not statistically significant. COVID-19 pandemic positively influenced the rate of return of analysed companies. In case of commodities stock companies, the economic crisis caused by the pandemic brought about higher levels of uncertainty in the financial markets.

Application of 2D Electrical Resistivity Method for Site Investigation in the State Company for Glass and Refractories in Ar-Ramadi City, Iraq

Application of 2D Electrical Resistivity Method for Site Investigation in the State Company for Glass and Refractories in Ar-Ramadi City, Iraq

Aspects of Personal Data Protection According to International Law

This journal investigates aspects of personal data protection in the context of international law. With the development of information technology and globalization, cross-border exchange of personal data has become commonplace. However, the challenge that arises along with this is how to protect individual personal data from potential misuse by various parties, including the state and private companies. This journal describes developments in international law related to personal data protection, including key legal instruments such as the Council of Europe Convention on Human Rights and the Protection of Personal Data, as well as the role of international organizations such as the United Nations in addressing this issue. This research also highlights the differences in approaches that exist in various countries in regulating personal data protection. In addition, this journal reviews the practical challenges of implementing personal data protection principles in a global context, including issues of data security, cross-border transfer of data, and comparison of applicable regulations in various jurisdictions. Furthermore, this journal evaluates the impact of personal data protection policies on international trade, technological innovation, and human rights. This research provides in-depth insight into the complexity of personal data protection issues in international law and the importance of global regulatory harmonization to maintain a balance between individual protection and technological developments

Problems of the Russian Market of Industrial Equipment under the Conditions of Foreign Trade Sanctions

The fifth package of anti-Russian sanctions, introduced in 2022 in connection with the events in Ukraine, includes most types of industrial equipment, which makes their import into Russia very difficult or impossible. Under these conditions, an acute shortage of technological equipment has formed. According to experts, the need for industrial equipment is not satisfied by at least 25 % of representatives of the manufacturing sector. This article examines the impact of foreign trade sanctions on the Russian market of industrial equipment. In today’s global economic instability and political tensions, Russia is facing restrictions and complications in foreign trade, which significantly affects the industrial sector of the country. The article reflects the classification of industrial equipment. Based on the analysis of empirical data, a quantitative and qualitative characteristic of the Russian market of industrial equipment is given, and the volumes of imports of the goods in question into the territory of the Russian Federation are estimated. The study reflects and systematizes the problems faced by manufacturers and consumers of industrial equipment in Russia under the influence of foreign trade sanctions. In particular, technological limitations, reduced availability of imported components, as well as worsening conditions for exporting products are considered. In addition, the impact of these problems on the overall economic situation and on the competitiveness of Russian enterprises in the world market is reflected. The article talks about the need to take appropriate measures on the part of the state and industrial companies to support the domestic production of industrial equipment and increase its competitiveness.

JURIDICAL REVIEW OF A LIMITED COMPANY IF ACTING AS A LIMITED LIABILITY COMPANY IN A COMMANDITARE VENNOOTSCHAP COMPANY

As a legal entity (rechpersoon), a PT also holds the status of a legal subject. Included in the definition of legal subject is human (naturlijke persoon) and legal entites (rechpersoon) such as PT, state companies, foundations, government agencies and so on.As a legal subject, PT has rights and obligations and can enter into legal relations (rechtsbetrekking/rechtsverhouding). In addition, based on the fictie theory it is also stated that legal entities are considered the same as humans (persoon) as a legal subject. Therefore legal entities are also given the same rights and obligations as humans (persoon) in general.Commanditare Vennootschap a form of business entity formed by two or more people who then entrust their capital to two or more people. This was done to run the company as well as entrusted to lead the company. The goal is to achieve common goals with the level of involvement of each member, so some experts argue that CV consists of limited partners and complementary partners. Limited partners (passive partners) have the responsibility to provide CV capital to complementary partners (active partners) who are responsible for carrying out CV activities.
 Based on this background, in this thesis two problems aries, namely:
 1. Is it possible and justifiable for a PT to become and active shareholder in the CV arrangement and what is the legal basis.
 2. What if a PT becomes a passive participant in the CV, then with what concept so that this collaboration can run legally.
 To answer these problems, the Statute approach is used so that information will be obtained from various aspects regarding legal issues that are being tried to find answers. This Law approach is carried out by examining all laws and regulations that are related to legal issues related to the issues that are discussed in writing this thesis.After discussing the existing problems, it can be concluded that if this is based on this, then in general it is legally possible for every legal subject to carry out a legal action so that a limited liability company (PT) which is the subject of a Recht Persoon for cooperation in a Business Entity in the form of Limited Partnership (CV) both as active (Complementary) and passive (Commanditary) partners.
 Keywords: Commercial Law Law (KUHD), Law no. 40 of 2007 concerning Limited Liability Companies, Permenkumham No. 17 of 2018.

STRATEGIC INFLUENCE OF PROJECT MANAGEMENT ON PERFORMANCE OF SELECTED CONSTRUCTION INDUSTRY IN DELTA STATE, NIGERIA

The study investigated the effect of project management on organizational performance of selected construction companies in Delta State, Nigeria. The specific objectives of this study were to provide evidence on the effects of monitoring and evaluation (M & E) on organizational performance and to ascertain the influence of risk management on organizational performance. Three construction firms located in Asaba metropolis of Delta State were selected. The study relied on primary data which were obtained using structured questionnaire administered to 169 purposively selected respondents of the construction firms. The data collected were analyzed using Analysis of Variance (ANOVA) and correlation analysis in pursuance of the stated specific objectives of the study. The result showed that monitoring and evaluation and risk management have significant effects on organizational performance of the selected construction firms. The study concluded that M&E in particular has a good and significant impact on organizational performance (OP). As a result, construction firms should keep up with and grow strategic channels of project delivery to ramp up on performance. The study recommended that project management practices should be applied systematically to the project cycle from initiation to the close out stage of projects among others
 Keywords: Business Intelligence, Profitability, Operational Performance, Level of Competition, Project Performance.

Perception of the Employees of a State Company About Private Capital as a Solution to the Challenges of the New Legislative Framework of Sanitation

Purpose: To analyze the perception of the employees of the mixed economy company CASAN regarding the challenges related to the existence of a competitive market in the Brazilian sanitation sector and the preservation of a mostly public management. This article presents the perception of the employees of a Brazilian state mixed economy company regarding its position in a competitive market environment imposed by the new legislation. Remaining mostly public or betting on a greater introduction of private capital is a question answered by employees and which involves the company's ability to overcome the recent challenges in the sector, pressured by privatization movements. The methodology used was the mixed approach, with the case study method, which has considered the internal scenario of the state CASAN, with the participation of 345 employees classified into three functional categories on which the survey technique has been applied, taking as a tool the questionnaire, which is added to the bibliographic review technique. The investigation presents the advance of the phenomenon of privatization in the sector, which has impacted the mission of the state sanitation companies, demanding restructuring that does not deviate from their social and public mission, not associated with the eminent perspective on the profit from the perspective of employees. Theoretical framework: The article presents support in the specialized literature on the sanitation policy and market in Brazil, and on the position of the sanitation service as a human right. Method/design/approach: The survey technique was used, with the questionnaire tool applied to 345 employees of the target Company, compared with the bibliographic review. Results and conclusion: The State Basic Sanitation Companies (CESBs) were launched, especially after Federal Law No. 14,026/2020, to a competitive market, with the requirement of participation in bidding, without resolution of their social charges. However, the majority position of the employees is refractory to privatization or private control of the management of services to overcome the imposed challenges. Research implications: It presents managers and society with the importance of preserving public capital in sanitation management as a human right, and ways for CESBs to overcome the challenges of the sector based on the perception of employees. Originality/value: Expands the discussions related to the new legislative framework for sanitation in Brazil (Federal Law No. 14,026/2020) presenting implications that risk the existence of the CESBs and a solidarity management model, from the perspective of the employees of the Water and Sanitation Catarinense Company (CASAN) stratified between operational, administrative and bosses/directors employees.

Study of causes and possible solutions to the problem of specialist shortage in the Russian energy industry with the involvement of HR-branding

This paper aims to identify the problems that mediate the shortage of specialists in the energy sector in Russia. The article analyzes the situation related to the insufficient popularity of engineering education among applicants, which leads to the risk of under-enrollment of students by universities within the budget enrollment control figures, which mediates difficulties in providing the quantitative parameter of the required specialists. Reduction of points for admission to technical profiles by universities leads to the attraction of applicants who do not demonstrate a conscious choice of future profession and, with a high probability, may refuse to work in their specialty, which is demonstrated by the presence in the energy sector of only 23% of specialists under 35 years of age, which is below the national average. As a result of the study it was determined that in the course of joint efforts of the state, universities and energy companies themselves to attract young people to engineering profession and work in the energy sector, the most active role should belong to employers. In this regard, the authors consider the expediency of using HR-branding in the format of expanding the target audience of potential employees of energy companies with the inclusion of preschoolers, schoolchildren and students to whom material and moral value proposition is made. Expanding the audience of the HR-brand of the company to preschoolers, schoolchildren and students, applying real moral and material motivators for them will contribute to the growth of popularity of this area of training and conscious choice of profession, which, in the long term, will solve the issue of the shortage of qualified personnel in the energy sector of Russia.

Renewable energy sources and their role in the future of energy system of Republic of Srpska

In the last decades use of energy on the global level has been increased exponentially. In the global ranges participation of fossil fuels in primary energy consumption in 2019 was 84,32%., which was one of the reasons for the ncreased interest for renewable energy sources, and secone one is gobal combating climate changes. Paris agreement (bellow the level of 2,0оC). It is especially important to emphasize that the European Union in its strategic plans is going in the direction of decarbonization of society by 2050 and is trying to impose itself as a world leader in new technologies, energy efficiency and the use of renewable energy sources. The holder of the electric power sector of the Republic of Srpska is „Elektroprivreda Republike Srpske", which is organized as a mixed holding. It includes the thermal power plants Gacko (300 MW, lignite) and Ugljevik (300 MW, brown coal), along with their associated coal mines, and three hydropower plants on Trebišnjica (314 MW), Drina (315 MW) and Vrbas (110 MW), and four small hydropower plants. Beside of the state company in Republic of Srpska, thermal power plant Stanari (300 MW), which is private ownership, also producing electric energy. The same company is the owner of the concesion on Stanari coal mine. Beside of that, some private owned renewable energy plants also producing electric energy, and which excercize incentives for that, 16 small hydro power plants (40,82 MW), and according to data from 2018 there were 48 small and big solar electric plants. Production of coal thermal power plants in 2016 in Republic of Srpska was 4,8 TWh, while electricity production from hydro power plants was 2,5 TWh. One of general characteristics of electric power sector is non-adequate strategic planning, slow pace of reforms, and thanking to electric power sector, economy of Bosnia and Herzegovina is one of the energy most inefficient and carbon most intensive in Europe. Heat energy in Republic of Srpska is mostly used in the households, which makes around 76% of the final consumprion of heat. District heating systems in Republic of Srpska exists strictly in the urban areas or some parts of the urban areas. According to available data around 40.000 of the appartments are connected to district heating systems, which is around 2,3 million of m2 and 460.000 m2 of thebussines users. They are supplied by 12 district heating systems organized as public enterprises. Taking in to consideration long-term goal of Bosnia and Herzegovina, and therefore Republic of Srpska is a full membership in European Union, it should be emphasized that renewable energy sources are very high on its priorities lists. Hydro energy potential of Republic of Srpska is currently used around 32%. By making insught in sector status, general impression is that hydro potential is not continuously realized, brcasue large projects are postponed or canceled, and development of smal hydropower projects is slow. When it comes to solar potential, Bosnia and Herzegovina belongs to the countries that are considered locationally desirable for the use of solar energy, because it has an average of 1840.9 hours of sunshine per year, while in the south the number reaches 2352.5 hours. It is considered economically feasible to install 1000-1200 MW of wind farms in Bosnia and Herzegovina. According to available data geothermal energy in Republic of Srpska is relared to the artesian wells of its north part from Una to Drina River with the temperatures from 37 – 75 oC. Technical potential of wooden biomass in Republic of Srpska, according to Biomass Atlas is estimated to 939.911 tons of dry matter annualy, while potential of biomass from secondary processes of treatmet is 449.273 tons of dry matter annualy. According to the calculations of the Energy Community of Southeast Europe, BiH had a real opportunity to increase the share of renewable sources in the total energy potential from 26.5% in 2005 to 33% by 2020, a similar relationship in Republika Srpska. Looking back two decades and the development of processes related to the use of renewable energy sources in Republika Srpska, the conclusion is that this development is slow and does not follow the trends of the European Union, but also the obligations that Bosnia and Herzegovina undertook in the Energy Community Treaty. There are many reasons for that, and some of the key barriers are corruption at all levels of government, but also insufficient development of transmission systems to be able to receive significant capacities of intermittent RES. Renewable energy sources can play a significant role in the economy of Republika Srpska, but how much that role will really be, primarily depends on the decision makers in Republika Srpska according to this resource.

Knowledge Management and Organizational Performance of Selected Oil Servicing Companies in Delta State

The study examined knowledge management and organizational performance of selected oil servicing companies in Delta State. The objective of the study was regarding components of knowledge management such as knowledge conversion and knowledge acquisition. Relevant empirical literature was reviewed concerning the topic under study. The study was anchored on the contingency theory of Fred Fiedler. A descriptive survey research design was adopted as a method of analyzing data. The population of the study was 400 and questionnaires was used to generate data. Handling responses, coding, categorizing, and keyed into Statistical Package for Social Sciences (SPSS) version 22.0 for analysis. The statistics generated were descriptive statistics and inferential statistics. The specific descriptive statistics include percentages and frequencies while the inferential statistics include a multiple linear regression model. Descriptive statistics including the mean and standard deviations were used to analyze the data and capture the characteristics of the variables under the study. Inferential statistics were used to test the nature and magnitude of the relationship between dependent and independent variables. Simple regression analysis and Pearson's correlations were computed to determine the nature and the strength of the relationship among the variables. Analysis of variance statistical tools were used for testing the hypotheses. We concluded that the organizational performance of selected oil servicing companies in Delta State is dependent and sensitive to knowledge management practices, knowledge conversion, and knowledge acquisition. We recommended that the selected oil servicing companies in Delta State55 should plan on how all the variables of knowledge management recommended should be entailed into the organization for proper utilization and efficient organizational performance.

Performance Appraisal and Organizational Performance

The study examined performance appraisal and organizational performance. A study of Larfage and Niger Mills in Cross River State. The specific objectives were to: examine the relationship between management by objective and employees service quality, determine the relationship between judgmental evaluation and employee commitment, and to investigate the relationship between performance evaluation and employees output. Survey research design was employed in this study. Data for this study were gathered from primary sources and through the use of structured questionnaire from respondents of the selected company in Cross River State. The study employed Pearson Product Moment Correlation analysis to measure the relationship between variables tested in the study. Based on the analysis, the major findings revealed thus: there was a significant relationship between management by objective and employees service quality, there was a significant relationship between judgmental evaluation and employee commitment, there was a significant relationship between performance evaluation and employees output. In line with the findings of this study, the study recommended that managers should act to implement and achieve their desired plans, which will help achieve those of the organization. Also, recommended that rewards should be given to employees on the basis of how close they come to meeting their goals. Employees and management should work together to set goals with the determination of helping employees to achieve continuous development through a continuing process of goal setting, feedback and correction

Post-WWII Modernism with a glaze

Post World War II European modern housing often exhibited a Corbusian influence, but Le Corbusier was not embraced to the same extent everywhere, as noticed during exchanges between the University of Lisbon and the University of Antwerp in the ambit of the COST-Action 18137 on MCMH. While Belgium has several 1950s social housing projects, strongly indebted in its Unité d’habitation in Marseilles, Portugal does not. There, social housing architecture remained rather conservative, even though Corbusian features manifested themselves in some middle-class mass housing projects, such as the complex on Avenida Estados Unidos da América in Lisbon (1954-1966) designed by Lucínio Cruz, Alberto Ayres de Sousa and Mário Oliveira. While the housing blocks are on pilotis, they also have notable Art-Deco elements. In Belgium, free-standing modernist housing on pilotis with Art-Deco features also appears, such as the housing project at the Jan De Voslei in Antwerp designed by Jos Smolderen (1952-1967). These Modernist/Art-Deco hybrids have never been explored in depth because they are considered not radical enough. However, these cases shed light on how (older) architects mediated between traditional architecture and Modernism, between their own preferences and those of the state or housing company. They illuminate the political, social, and urban context in which these buildings were created. This paper explains why the principles Belgian architects applied to social housing were closer to Lisbon’s middle-class housing than their similar buildings for low-income housing. Based on cross-referencing archival material, legislation, on-site observations, and a study of the political, urban and social context, this paper posits a re-reading of Le Corbusier’s legacy in middle-class housing in Lisbon versus Antwerp.

Special tribunal for the crime of aggression against Ukraine: goals and prospects of creation

The article analyzes the reasons for the creation of the Special Tribunal for the Crime of Aggression against Ukraine, comparing the jurisdiction of the International Criminal Court and Ukraine’s interests in punishing the Russian Federation and its leaders. For the purposes of our research the methods of textual analysis, comparison, data synthesis, formal-legal method and forecasting method were used. Ukraine is trying to make the maximum use of the possibilities of international law and international organizations to punish the Russian Federation for committing the crimes against international law and humanity. It is established that the jurisdictional and procedural capabilities of the International Criminal Court only partially satisfy the needs of Ukraine. Ukraine has not ratified the Rome Statute - the main document of the International Criminal Court; and cannot ratify it during the declared martial law. Similarly, the Russian Federation itself and some allies of Ukraine are not parties to the Rome Statute. Therefore, to resolve these gaps, there is a need to create an ad hoc Special tribunal for the crime of aggression against Ukraine. At the moment, the creation of the Special Tribunal is supported not only by the Verkhovna Rada of Ukraine, but also by the numerous international organizations and the parliaments of the different states: the UN, the Parliamentary Assembly of the Council of Europe, the Parliamentary Assembly of the NATO countries, OSCE, political, legal and social influencers, etc. The statute of the Special tribunal will be able to close the existing jurisdictional loopholes of the International Criminal Court, in particular in matters of determining the subjects of the crime, compensation for damage, and others. Based on the existing preliminary statements of the participants of the initiative group, socio-political influencers, experts and scientists, conclusion can be made that the Special tribunal will be organized through the UN General Assembly, the text of its charter will be addressing the issue of compensation payments to Ukraine and its allies from the seized assets of the state companies and the sanctioned legal and natural persons of the Russian Federation. The prospects of the collective responsibility and the prospects of convicting individuals in absentia will also be important issues. Key words: Special tribunal for the crime of aggression against Ukraine, International Criminal Court, crime of aggression, war crimes.

Fair Value Measurement and Financial Reporting Quality of Insurance Business in Lagos State

The financial reporting qualities provides objective information that is useful to analysts in evaluating the financial soundness and prospect of a company. This paper attempts to examine the concept of fair value measurement as well as determine its influence on the financial reporting quality of items in the financial statement of insurance companies. The study uses survey method and questionnaire as research instrument to elicit data from professional accountants in selected listed insurance companies in Lagos state, using conveniency sampling technique. The data collected were analyzed with the aid of SPSS. The study reveals that there is significant relationship between fair value measurement and the financial reporting quality and that the fair value measurement has significant influence on financial reporting quality at each level of the hierarchies. The study, therefore, concludes that the observance of the financial reporting qualities in the process of the fair value measurement would facilitate the production of corporate financial report useful to analysts in assessing a company’s performance and prospects. It, therefore, recommended that the professionals in the insurance industry should observe the qualities of financial reporting while preparing financial reports and during the process of fair value measurement. Also, it recommended that the management of insurance companies should engage valuation experts and professionals for objectivity and soundness in fair value measurement. This will lend credibility to the financial report.

The Influence of Customer Knowledge Management on Sustainable Promotion

This research has investigated the effect of the customer knowledge management CKM in sustainable promotion SP. The research conducted a quantitative method on a sample of employees in the Al-Furat State Company for Chemical Industries affiliated / the Ministry of Industry and Minerals in Iraq. The research’s problem presented a set of questions, one of the most important was (is there a relation and impact between the dimensions of customer knowledge management and sustainable promotion). The aim of the research is to identify the extent to which customer knowledge management activities are applied in understudy organization. This research adopted the questionnaire as a main instrument to collect information from (140) participants in various administrative levels (top management, middle, and executive). One of the most important results of the research was the existence of a relation and effect between the dimensions of customer knowledge management and sustainable promotion. Also, the findings of the current research revealed a great interest in customer knowledge management and its dimensions (knowledge from the customer, about the customer, of the customer, and joint construction) with sustainable promotion. According to these findings, the research recommended supporting CKM in the researched company through promoting activities related to understanding the needs and desires of customers and providing them with sustainable products.

HUMAN RESOURCES PLANNING AND ORGANIZATIONAL PERFORMANCE: TELECOMS IN FOCUS

The study examined the relationship between human resource planning and the organizational performance of telecom companies in Delta State. The objectives of the study were to; ascertain the relationship between workforce forecasting and organizational performance; determine the relationship between recruitment and selection and organizational performance; examine the relationship between employee training and development and organizational performance and determine the relationship between employee retention and organizational performance. The study employed a cross-sectional research design. A sample size of 169 was selected from the Human Resources executives of Telecom companies. Data collected through questionnaires were analyzed using descriptive statistics, correlation and multiple regressions. Results from the study revealed that there is a significant relationship between human resources planning (workforce forecasting, recruitment and selection, training and development and employee retention) and organizational performance. In line with the study, it was recommended that HR managers of telecom companies should align their HR planning with organizational goals and this planning should be evaluated from time to time. It also recommended that HR managers should put up measures to retain their skilled employees as this would enhance organizational performance
 Keywords: Human Resources Planning, Forecasting, Relationship, and Organizational Performance.