Professional judgments in business valuation should be based on persuasive comparative data and conclusive empirical studies. However, these judgments are frequently made without these conditions, causing professional skepticism. An appraiser should explain in detail what was done to get the market value because valuation is the initial crucial step in the investment decision process. In socially responsible investment schemes, an appraiser has a fiduciary duty and a vital role in protecting the public from fraud and the risk of asset value destruction. Professional skepticism is essential to direct the appraiser’s judgment towards independent valuation for the public interest, assisting in evaluating the relevance and reliability of information, especially relating to social, environmental, and ethical issues. This paper studies the business valuation process from a behavioral finance perspective in the United States and Indonesia, aiming to tweak business valuation practices, identify biases, and mitigate them to ensure the market value does not shift far from fairness opinion. The case study explores experiences from the professional role-learning process. The results highlight the need for an appraisal protocol in business valuation, improvements in the discount for lack of marketability application, and these findings are pertinent to business appraisers and regulators. Recommendations include enhancing the clarity of professional judgments and the integration of recent empirical studies into practice.

The study sheds light on how service quality aspects affect customer satisfaction in the Saudi banking sector’s particular socio-cultural setting. Thus, the study examines the role of service quality dimensions on customer satisfaction in the banking industry of Saudi Arabia. The study examined how reliability, assurance, empathy, tangibility, and responsiveness affect customer satisfaction in the Saudi Arabian banking market using 250 bank clients. 250 Saudi bank customers completed a standardised questionnaire. These were normal bank customers with proper bank accounts. IBM SPSS correlational and multiple regression analysis investigated variable connections. The study found a significant favourable influence of reliability on customer satisfaction. However, assurance was not significant. Empathy had a significant impact on customer satisfaction. Tangibility shown a significant impact on customer satisfaction. Responsiveness was not significant. The study emphasises on reliability, empathy, and physical service delivery to boost banking customer happiness. The study found 3 of 5 service quality factors to be significant predictors. Service empathy, tangibility, and reliability greatly impacted customer satisfaction. Managers in Saudi banking should prioritize reliability, empathy, and tangibility to boost customer satisfaction. To keep customers happy, managers should monitor these service quality dimensions and adjust strategies based on feedback. Technology can improve service quality by streamlining processes and personalizing experiences.

Nanoparticle drug delivery systems are engineered technologies that use nanoparticles for the targeted delivery and controlled release of therapeutic agents. Cisplatin-loaded nanoparticle formulations were optimized utilizing response surface methods and the central composite rotating design model. This study employed a central composite rotatable design with a three-factored factorial design with three tiers. Three independent variables namely drug polymer ratio, aqueous organic phase ration, and stabilizer concentration were used to examine the particle size, entrapment efficiency, and drug loading of cisplatin PLGA nanoparticles as responses. The results revealed that this response surface approach might be able to be used to find the best formulation for the cisplatin PLGA nanoparticles. A polymer ratio of 1:8.27, organic phase ratio of 1:6, and stabilizer concentration of 0.15 were found to be optimum for cisplatin PLGA nanoparticles. Nanoparticles made under the optimal conditions found yielded a 112 nm particle size and a 95.4 percent entrapment efficiency, as well as a drug loading of 9 percent. The cisplatin PLGA nanoparticles tailored for scanning electon microscopy displayed a spherical form. A series of in vitro tests showed that the nanoparticle delivered cisplatin progressively over time. According to this work, the Response Surface Methodology (RSM) employing the central composite rotatable design may be successfully used to simulate cisplatin-PLGA nanoparticles.

Business ethics plays a crucial role in developing modern business and the entire society. Thus, to develop the conceptual framework of business ethics, it is extremely interesting to study the concepts connected with it. The article identifies the main terms and concepts associated with business ethics. On this basis, the authors’ conceptual framework of business ethics was created. Within this conceptual framework, it is shown that each business unit builds and maintains relationships with stakeholders within two “circles of business ethics”: the inner circle of business ethics and the outer circle of business ethics. The article proves the hypothesis that business ethics should be considered in the context of relationships with all stakeholders, i.e., it is the ethics of business relationships with partners and competitors in the external environment, as well as within the internal environment (primarily with employees). The article will be of interest to specialists in the field of management, and corporate governance, as well as for anyone interested in the problems of corporate social management.