In a competitive and trans formatting economy, intangible assets, is the most valuable asset of a company, and a significant factor that will help the company to a future development. Especially for Small and Medium-Sized Enterprises (SMEs) hold such a valuable asset, maybe is a tremendous key for sustainable and increasing route, in the international economy. Difficulties for measure this type of assets is already known. International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are always focused in that direction. Every economy tries to find a suitable law for explain and give direction for this type of asset. Greek economy, still have old approaches, but with the new Greek Accounting Standards and the Greek Law Taxation, is an effort in the right direction.

Schools, University of Mindanao-Matina, Davao City, Philippines ABSTRACT: This research aims to identify the relationship between language learning strategies and students' preferences in oral communication as predictors of anxiety in oral language among students. The (310) participants are from Davao City. This is a quantitative study that utilized a descriptive correlational survey. In analyzing the data, mean, Pearson r, and multiple regression were used. As a result of this research, it was found that the descriptive level of participants in language learning strategies is high, indicating that students often demonstrate their use. Similarly, in terms of preference for oral communication, it only obtained a moderate level, meaning that students only occasionally demonstrate their preference for oral communication. Furthermore, anxiety in oral language also obtained a high level. The results also revealed that there is no significant relationship between language learning strategy and anxiety in oral language among students. There is also a significant negative relationship between students' preference for oral communication and anxiety in oral language. Emotional, cognitive, compensation, social strategy, and teacher-student communication strategies are predictors with the most significant influence on students' anxiety in oral language.

This research is to investigate the role that job satisfaction has on the relationship between organizational culture and P-O Fit on the organizational commitment of employees at the Aceh Besar District Regional Secretariat. There were 162 employees who were the population in this study as well as the sample using the census method and analyzed using SEM AMOS. Based on testing, it is proven that in the descriptive hypothesis all variables have worked well even though there are several things that must be evaluated by the organization. In testing the verification hypothesis, it was found that the better the organizational culture that is realized and the work placement that is in accordance with the abilities of the employees, the greater the job satisfaction and commitment that employees have towards the organization. Job satisfaction, which acts as a mediator, proves its existence in this research on the relationship between the independent variables (organizational culture and POF) and the dependent variable (organizational commitment).

Financial inclusion is incredibly important. It refers to everyone having access to and effectively using affordable financial products and services. This review focusses on the role of financial inclusion as strategic tool in poverty reduction. The paper used a narrative approach to describe the nature and the significance of financial inclusion, and how in contributes to the poverty reduction. It describes poverty as a complex issue involving serious deprivation, social exclusion, and resource inequality, while financial inclusion is described as a crucial strategy for macroeconomic stability, fostering low-income families, reducing poverty, fostering job creation, and fostering economic growth. Contemporary records show that the world population has made progress in reducing poverty rates from 20% to 10%, but poverty levels remain high. Thus, this paper argues that financial inclusion is a key factor in reducing multidimensional poverty, increasing income equalities and reducing inequalities. To reduce poverty, governments should improve financial literacy and technology awareness among young people and impoverished communities. Financial institutions should improve access to finance and promote financial inclusion, enhancing social well-being. Collaboration between governments and communities is crucial for eradicating poverty. Establishing a policy and institutional framework is essential, maintaining income levels, meeting basic human needs, and minimizing external threats.

This research examines the product digitalization and digital service quality influence on customer satisfaction and its impact on usage decision to read the online media Kabaraktual.id. The population includes all customers of the online media Kabaraktual.id. The sample size is 220 individuals. Data were analyzed using the Partial Least Square (PLS) method. The results of this study indicate that in the direct impact test through SEM-PLS, product digitalization significantly and positively affects customer satisfaction and usage decisions. In addition, digital service quality and customer satisfaction also significantly and positively affect usage decisions, but digital service quality does not significantly affect customer satisfaction. For the indirect impact test through Sobel calculations, product digitalization, and digital service quality significantly affect usage decisions through customer satisfaction. In this indirect impact modeling, customer satisfaction is proven to function as a partial mediator in the product digitalization impact model on usage decisions, and as a full mediator in the digital service quality impact model on usage decisions.

This study aims to investigate the financial performance role in mediating the impact of company growth and asset utilization on the value of manufacturing companies in Indonesia from 2018 to 2022. A total of 252 manufacturing companies in Indonesia were considered, and 37 companies were selected as research samples using a purposive sampling technique. Data for the research was collected from financial reports obtained from the IDX and the companies' websites. The findings reveal that company growth and asset utilization affects positively and significantly its financial performance, but they do not affect thecompany value significantly. Meanwhile, company financial performanceaffects company value positively and significantly, and company financial performance also mediates significantly the company growth and asset utilization impact on company value.

This research aims to examine the impact of Service Quality (Servqual) and Customer Experienceon Customer Satisfaction at Sultan Iskandar Muda Airport Services, with Perceived Value acting as a mediating factor. The target population for this study comprises all customers of Sultan Iskandar Muda Airport Services, with a sample size of 180, determined by using the minimum sample size for Structural Equation Modeling (SEM) analysis. The data analysis utilized SEM to test the direct effect and the Sobel test to examine the indirect effect. The findings of the research indicate that Servqual and Experience have an impact on Perceived Value. Additionally, Servqual, Customer Experience, and Perceived Value collectively influence Customer Satisfaction, and Perceived Value serves as a mediator in the relationship between Servqual, Experience, and Customer Satisfaction.

GDC is tasked with developing steam fields and selling geothermal steam for electricity generation to Kenya Electricity Generating Company PLC (KenGen) and private investors. While GDC, as a state owned enterprise, as well as its development partners are satisfied with a financial on return investment of 8.3%, this is way below the expected 12.5%. Therefore, the study sought to determine the knowledge application on organizational performance of Geothermal Development Company in Nakuru County, Kenya. The study was grounded on the knowledge based view theory. The study adopted descriptive research design. The target population was 110 employees from 17 departments in Geothermal Development Company, Nakuru County. Since the study population was manageable, census technique was used to incorporate all the 110 targeted employees. Questionnaire was used to collect the primary data desirable for the study. Pilot study was carried in Geothermal Development Company, Nairobi County where 11 employees were issued with the questionnaires. To measure reliability, an internal consistency technique was adopted by utilization of Cronbach’s Alpha values of 0.7-0.9. Quantitative data was analyzed by utilization of Statistical Package for Social Sciences. Descriptive statistics involved the use vof percentages, frequencies, measures of central tendencies (mean) and measures of dispersion (standard deviation). Inferential statistic involved the use of correlation analysis and multiple regression analysis. The analyzed data was presented using table. The study concluded that the acquired knowledge is used to develop and modify products in the organizations. Moreover, the study concluded that the acquired knowledge is used to increase the energy production in the organization. The study also concluded that the organization uses knowledge to formulate policies which guides employees in terms of performance. Further, the study concluded that the acquired knowledge is used to attract and retain well talented employees which increases performance. Recommendations may involve refining processes, encouraging cross-functional collaboration, and implementing mechanisms for sharing successful applications throughout the organization.

Despite, reproductive health needs of adolescent and youths being supported by different organizations, utilization of those services is low. All efforts have not been felt across Trans-Nzoia County primary health facilities as is evidenced by persistent reproductive health problems therefore, there is a need to conduct a study on the influence, socio-economic factors on the utilization of adolescent sexual reproductive services in selected primary health facilities in Trans Nzoia County. The study was anchored on sociological theory. The study adopted descriptive cross-sectional design. The study was conducted in Trans-Nzoia County. The target population was 2345 adolescent (10-19 Years) seeking sexual reproductive health services in 87 dispensaries and health centers each month. Dispensaries and health centers are ideal for the study since they are involved in offering primary health care. The study also targeted Community Health Assistants and Community Health Promoters. The study used multi-stage sampling procedure. For the adolescent the study adopted Slovins’ formula to get a sample of 291 adolescents. In addition, the study adopted stratified random sampling to get the sample of adolescent in each sub-county. The study adopted a census sampling technique to incorporate all the 67 targeted CHAs and CHPs. The study utilized primary data. Primary data was collected through the use of questionnaires and interview schedule. A pre-test was done in Uasin Gishu County. Quantitative data was analysed using both descriptive and inferential statistics. Qualitative data was analysed using thematic content analysis. From the correlation analysis, the study concluded that there was a moderate positive and statistically significant correlation between socio-economic factors (r=0.753; p <0.05) and utilization of adolescent sexual reproductive services in selected primary health facilities. The study recommended that policymakers and government authorities should also advocate for the inclusion of a robust comprehensive sexuality education (CSE) program in school curricula.