Agriculture is a determining factor regarding the development of the Romanian economy, noting its importance for population consumption and as a supplier of raw materials for the relaunch of other industries. Agricultural financing consists of credits granted to natural or legal persons for developing agricultural activities, expanding agricultural holdings, and commercializing agricultural production. The objective of this research is the statistical analysis of the determining factors in granting loans to Romanian farms. The study is based on the content analysis of the accounting reports of the 45 Romanian farms included in the research sample, based on which the profile of the farmer from the selected counties (Alba, Cluj, Mures, Sibiu, Dambovita and Prahova) is outlined. The obtained results highlight the fact that factors such as the requested amount (SUSO) are directly influenced by the worked area (TELU), by the turnover (CIAF), R = 0.6228, but also by the total value of the assets (TOTAL) R = 0.454. At the opposite pole, there is a weak correlation between SUSO and current liquidity (LICU), R = 0.2754, and the value of recorded expenses (CHEL), R = 0.3102. Implementing a credit policy that facilitates access to financing sources would support farms in modernization and development, increasing their competitiveness and general viability.

This study aimed to examine and assess the impact of the logistics industry’s environment, entry-level graduates’ characteristics and the logistics and supply chain management (LSCM) program design on the transformation of knowledge and skills at Sohar port in the Sultanate of Oman. The study employed a pragmatic research philosophy involving a structured questionnaire. The sample size included 49 mid-managers from the logistics industry who were working at Sohar Port. The study found that entry-level graduates’ characteristics and LSCM program design positively and significantly influenced the transformation of knowledge and skills. However, the organisational environment had a negative and insignificant impact on the transformation. This study revealed several dimensions that may require further research. It is pertinent to broaden the research scope to other towns, ports, and other countries in the Gulf Council Countries (GCC) to broaden the scope and generalisability of the results. According to the study findings, several recommendations are proposed for the logistics and supply chain sector in Oman to enhance the transformation of knowledge and skills by entry-level graduates, as well as for higher education institutions (HEIs). To meet the sector requirements, HEIs may improve the current university-industry collaborations by increasing the inputs of the industry in designing and developing the LSCM program. The organisational environment must reconsider the knowledge and skills transformation by entry-level graduates in their strategic plan of resources management, which must be emphasised by the remuneration system and career paths incentive. While other studies have explored knowledge and skill transformation in the context of employee training, this study aims to fill a specific research gap by focusing on the transformation of knowledge and skills by entry-level graduates, an area which has not been extensively studied before. Furthermore, this study is unique as it examines the impact of the industry’s environment, entry-level graduates’ characteristics and the LSCM program on the transformation of knowledge and skills within the unique context of Oman. This novel approach provides an opportunity to understand the specific challenges and opportunities faced by entry-level graduates in Oman and suggests strategies for addressing them.

This study examines the impact of emotional intelligence (EI) and employee motivation on employee performance within the telecommunication industry in the Sultanate of Oman. The target population consisted of 4344 non-managerial employees across nine telecommunication companies, including Omantel, Ooredoo, Vodafone, Oman Broadband Company, Awasr Oman & Co, TEO, Oman Tower Company L.L.C, Helios Tower, and Connect Arabia International. Employing a deductive research approach, finally data were collected via an online survey from 354 respondents. The hypotheses were tested using multiple regression analysis. The results indicate that all dimensions of EI self-awareness, self-regulation, empathy, and social skills positively and significantly influence employee performance, with social skills having the strongest effect. Furthermore, both intrinsic motivation factors, such as work itself and career development, and extrinsic motivation factors, including wages, rewards, working environment, and co-worker relationships, significantly enhance employee performance. The interaction between EI and employee motivation was found to amplify these positive effects. Among control variables, age and education level showed significant impacts, while gender did not. These findings underscore the critical role of both emotional intelligence and motivation in driving employee performance. The study suggests that managers and policymakers should adopt integrated strategies that develop EI competencies and enhance motivational factors to optimize employee performance, thereby contributing to the success of organizations in the telecommunication sector.

This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

Weather and climate services are essential tools that help farmers make informed choices, such as choosing appropriate crop varieties. These services depend considerably on the availability of adequate investments in infrastructure related to weather forecasting, which are often provided by the State in most countries. Zimbabwean farmers generally have limited access to modern weather and climate services. While extensive attempts have been made to investigate farmers’ socioeconomic factors that influence access to and use of weather and climate services, comparative political economy analysis of weather and climate service production and use is limited. To address this knowledge gap, this study examines the production, dissemination, and usage of modern seasonal weather services through a political economy analysis perspective. The findings of this study highlight considerable discrepancies in access and use of seasonal weather forecasts between male and female farmers, those who practise African Traditional Religions versus Christians, and the minority group (Ndau tribe) and the majority group (Manyika tribe). This result suggested the presence of social marginalization. For example, minority Ndau members living in remote areas with limited radio signals and a weak mobile network have limited access to modern seasonal weather forecasts, forcing them to rely much more on indigenous weather forecasts. Further, due to unequal power relations, a greater proportion of male farmers participated in agricultural policy formation processes than their female counterparts. To promote inclusive development and implementation, deliberate efforts need to be made by State authorities to incorporate adherents of African traditional religions, members of minority tribes and female farmers in agricultural policymaking processes, including seasonal weather forecast delivery policies. Further, the study suggests the relaxation or elimination of international sanctions on Zimbabwe by the European Union, United Kingdom and the United States of America, given that they are considerably affecting marginalized groups of farmers in their climate change adaptation practices, including the use of modern weather and climate services. The vast majority of these marginalized farmers never benefitted from the land reform programme and were also not responsible for the design and implementation of this programme which triggered these sanctions.