ALAALI COST OF CAPITAL MODEL (ACCM): A MULTI-FACTOR APPROACH TO COST OF CAPITAL ESTIMATION

Title: COFFEE BRAND PREFERENCE AND CONSUMER BEHAVIOR: AN INTEGRATED AHP-TOPSIS MULTI-CRITERIA DECISION ANALYSIS Author:Hasan Mohamed Husain Alaali Abstract:Introduction: The cost of capital is fundamental to corporate valuation, capital budgeting, financing decisions, and investment appraisal. Conventional approaches such as the Capital Asset Pricing Model (CAPM) and Weighted Average Cost of Capital (WACC) provide established foundations for … Read more

COFFEE BRAND PREFERENCE AND CONSUMER BEHAVIOR: AN INTEGRATED AHP-TOPSIS MULTI-CRITERIA DECISION ANALYSIS

Title: COFFEE BRAND PREFERENCE AND CONSUMER BEHAVIOR: AN INTEGRATED AHP-TOPSIS MULTI-CRITERIA DECISION ANALYSIS Author:Asst. Prof. Dr. Mustafa Seçkin Şalvarlı Abstract:Coffee-brand choice requires simultaneous evaluation of sensory quality, price-value, trust, access, ethical sourcing, assortment, and service experience. This study develops an integrated Analytic Hierarchy Process (AHP)-Technique for Order Preference by Similarity to an Ideal Solution (TOPSIS) … Read more

THE IMPACT OF GAMIFICATION FEATURES IN DIGITAL PAYMENT APPLICATIONS AND ONLINE SHOPPING ON GREEN CONSUMER BEHAVIOR

Title: THE IMPACT OF GAMIFICATION FEATURES IN DIGITAL PAYMENT APPLICATIONS AND ONLINE SHOPPING ON GREEN CONSUMER BEHAVIOR Authors:Dinh The Hung, Le ThiMinh Thu and Tran Ngoc Linh Anh Abstract:This study analyzes the impact of Gamification Features integrated into digital payment applications and online shopping platforms on Green Consumer Behavior among consumers in Vietnam. The theoretical … Read more

THE IMPACT OF FINTECH AND DIGITAL FINANCIAL LITERACY ON FINANCIAL INCLUSION: EVIDENCE FROM VIETNAM

Title: THE IMPACT OF FINTECH AND DIGITAL FINANCIAL LITERACY ON FINANCIAL INCLUSION: EVIDENCE FROM VIETNAM Authors:Dinh The Hung, Le Anh Thu and Do Bao Cuong Abstract:This paper examines the impact of Fintech Adoption (FT) and Digital Financial Literacy (DFL) on Financial Inclusion (FI) in Vietnam – a developing economy experiencing rapid financial digitalization alongside persistent … Read more

DRIVERS OF BLUE ACCOUNTING IMPLEMENTATION IN COMMUNITY-BASED MARINE TOURISM

Title: DRIVERS OF BLUE ACCOUNTING IMPLEMENTATION IN COMMUNITY-BASED MARINE TOURISM Authors:Nilawaty Yusuf, Niswatin, Mahrizal A. Adam and Frisca Aulia Agnesia Abstract:This research investigates the factors influencing the adoption of blue accounting in community-oriented marine tourism, emphasizing managerial proficiency, governmental assistance, and marine conservation consciousness among Tourism Awareness Groups (Pokdarwis) in Kabila Bone District, Bone Bolango … Read more

INSTRUCTIONAL LEADERSHIP: ITS IMPACT ON TEACHER COMPETENCE IN PUBLIC SCHOOLS

Title: INSTRUCTIONAL LEADERSHIP: ITS IMPACT ON TEACHER COMPETENCE IN PUBLIC SCHOOLS Author:Felma G. Mariñas Abstract:This study examined how instructional leadership shapes teacher competence in public elementary schools in the Balaoan District, Division of La Union. Anchored in Hallinger’s Instructional Leadership Model, it used a predictive correlational design involving 100 teachers selected through stratified random sampling. … Read more

MOBILIZING PARENTS AND TEACHERS FOR SCHOOL READINESS: THE PREDICTIVE ROLE OF PTA INVOLVEMENT IN BRIGADA ESKWELA

Title: MOBILIZING PARENTS AND TEACHERS FOR SCHOOL READINESS: THE PREDICTIVE ROLE OF PTA INVOLVEMENT IN BRIGADA ESKWELA Author:Romelyn O. Oballes Abstract:This study determined the predictive role of Parent-Teacher Association (PTA) involvement in the implementation of the Brigada Eskwela Program on school readiness in public elementary schools in the Balaoan District, Division of La Union. Utilizing … Read more