Purpose: The aim of the study is to apply policy analysis matrix (PAM) to identify international competitiveness of marketing channels and policy impacts of government on each marketing channels. Methodology: Policy analysis matrix is employed to evaluate influences of macroeconomic policy on the Tuong-mango value chain. The study investigated 213 sampling observation of eight main actors in chain. Findings: The findings indicate that although domestic channel 4 exhibits competitiveness (Private cost ratio (PRC) < 1), channels 1, 2, and 3 possess both comparative and competitive advantages (PRC < 1, Domestic Resource Cost (DRC) < 1, and social benefit-cost (SBC) > 1). The government’s strategy on production protection, referred to as Nominal protection coefficient on tradable output (NPCO) 0.16, together with the plan for enhancing added value, denoted as Effective protection coefficient (EPC) 0.14 and Subsidy ratio to producers (SRP) −0.18, place a significant emphasis on the first export channel. The government’s subsidy plan grants preferential treatment to Channel 4 in terms of the pricing of commercially available products, with a Nominal protection coefficient on tradable input (NPCI) value of 0.75. A value-added strategy is implemented for export channels 2 and 3, which have EPCs of 0.76 and 0.85, respectively. Policy implications: If the tradable cost is modified by 20%, there will be a change in the ratio of DRC, SBC, EPC, and SRP. While the EPC does not see a 20% reduction in domestic prices, the DRC and SBC do benefit from this cost reduction. A reduction of 20% in the local cost, coupled with a corresponding rise of 20% in the Free on Board (FOB) price, would result in a significant elevation of the SRP for export channels 1, 2, and 3. Conclusion: This is as evidence for the combination of quantitative is a dynamic tool in the policymaking process to ensure targets, constrictions, and consistent policies for agricultural fields. This permits policies to be changed in steps with an alteration in the economy and priorities set up for the tropical fruits and vegetables field.

In the face of growing competition, industrial and commercial firms need more effective strategies to gain competitive advantages. This study investigates the role of enterprise risk management (ERM) as a mediator in highlighting the significance of innovation capability on profitability in industrial and commercial firms listed on the Amman Stock Exchange (ASE). Data were collected from 244 respondents using a standardized questionnaire and analyzed with SPSS software. The results indicate that the innovation capability has an impact on profitability in industrial and commercial firms, as well as their ERM practices. Additionally, ERM mediates the relationship between innovation capability and profitability. Firms that adopt distinctive innovation strategies tend to maintain formal ERM strategies, which in turn enhance market superiority and profitability. This research offers some significant managerial ramifications that may be essential for business owners, executives, and decision-makers involved in the development of firms.

This article examines how financial technology determines bank performance in different EU countries. The answer to that question would allow banks to choose their development policy. The paper focuses  on the main and most popular bank services that are linked to financial technology. A SWOT analysis of FinTech is also presented to show the benefits and drawbacks of FinTech. FinTech-based services are very diverse and are provided by financial  firms and banks alike. This paper looks at the financial technology provided by banks: internet usage (internet banking), number of ATMs, credit transfers in a country, percentage of the population in a country holding a debit or credit card and whether that population has received or made a digital payment. Using the multi-criteria assessment methods of CRITIC and EDAS, the authors analysed and compared the countries of the European Union and the financial technology used in them. As a result of the application of these methods, the EU countries under consideration were ranked in terms of the use of financial technology. Subsequently, three banks from different countries with different levels of the use of financial technology were selected for the study. For these banks, financial ratios of profitability were calculated to characterise their performance. Correlation and pairwise regression analyses between the banks’ profitability ratios and financial technology were used to assess the relationship and influence between these ratios. The main conclusion of the study focuses on the extent to which financial technology influences the performance of banks in the selected countries. It is likely that further research will try to take into account the size of the country’s population when analysing all financial technologies. Researchers also needed to find out what influence financial technologies have on the such financial indicators as operational efficiency (costs), financial stability, and capital adequacy.

This study examines the challenges and needs faced by non-profit organisations (NPOs) in Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs), particularly focusing on sections 3 and 4. Employing a mixed-method approach, the research combines qualitative and quantitative methods. Surveys were conducted with Colombia NPOs, official documents were analysed, and comparative case studies were performed. In-depth interviews and participant observation were also utilised to gain a comprehensive understanding of the obstacles and current practices within the Colombian context. The findings reveal that NPOs in Colombia encounter significant difficulties in adopting IFRS due to the complexity of the standards, lack of specialised resources, and the need for specific training. Internal challenges such as deficiencies in staff qualifications and training, resistance to change, and technological limitations were identified. Externally, ambiguities in the legal framework and donor requirements were highlighted. The case study illustrated that, while there are similarities between IFRS for SMEs and the IFR4NPO project, specific adaptations are essential to address the unique needs of NPOs. This research underscores the necessity of developing additional guidelines or modifying existing ones to enhance the interpretation and application of IFRS in Colombia NPOs. It is recommended to implement proactive strategies based on education and legislative reform to improve the transparency and comparability of financial information. Adopting a more tailored and supported accounting framework will facilitate a more relevant and sustainable implementation, benefiting Colombian NPOs in their resource management and accountability efforts.

The cars industry has undergone significant technological advancements, with data analytics and artificial intelligence (AI) reshaping its operations. This study aims to examine the revolutionary influence of artificial intelligence and data analytics on the cars sector, particularly in terms of supporting sustainable business practices and enhancing profitability. Technology-organization-environment model and the triple bottom line technique were both used in this study to estimate the influence of technological factors, organizational factors, and environmental factors on social, environmental (planet), and economic. The data for this research was collected through a structured questionnaire containing closed questions. A total of 327 participants responded to the questionnaire from different professionals in the cars sector. The study was conducted in the cars industry, where the problem of the study revolved around addressing artificial intelligence in its various aspects and how it can affect sustainable business practices and firms’ profitability. The study highlights that the cars industry sector can be transformed significantly by using AI and data analytics within the TOE framework and with a focus on triple bottom line (TBL) outputs. However, in order to fully benefit from these advantages, new technologies need to be implemented while maintaining moral and legal standards and continuously developing them. This approach has the potential to guide the cars industry towards a future that is environmentally friendly, economically feasible, and socially responsible. The paper’s primary contribution is to assist professionals in the industry in strategically utilizing Artificial Intelligence and data analytics to advance and transform the industry.

This study deals with the impact of Vietnam bank size, loans, credit risk, and liquidity on Vietnam banks’ net interest margin, which are crucial for economic development. High profit margins result in a lower bad debt ratio due to timely loan collection and good liquidity. This study applies a panel data model to evaluate the relationship among bank size, loans, credit risk, liquidity, and marginal profitability, which are increasingly important in commercial bank growth. Data were collected from 2010 to 2022, and test methods were applied to select a good-fit model. Realizing that the factors that have a close correlation and affect the profit margin are 33.6% and 16.07%, 75.2%, 37.51%, 64.30%, and 41.11%, and R2 is 59.04%, respectively, this suggests that financial managers need to develop appropriate strategies and policies to adjust the factors that adversely affect commercial bank profitability.