
Managers’ Lived Experience with Technology in the Mortgage Industry, During the COVID-19 Pandemic
This research paper aimed to explore how managers describe their experiences of technology usage within the mortgage industry during the COVID-19 pandemic.

The Dual Role of Managers as an Object and Subject of Influence
The paper examines the dual role of managers as both leaders and followers. It discusses an aspect of managers’ work that is often underestimated: their activity as executors of decisions made by their superiors.

Determinants of Accrual Basis International Public Sector Accounting Standards’ (IPSASs) Implementation in Nigeria
This study investigated the determinants of accrual basis IPSASs implementation in the Nigerian Federal Government Ministries using Abuja as the study area with the view to further provide empirical evidence on the determinants.

Investigation of Construction and Demolition Wastes in the European Union Member States According to their Directives
The paper analyzed the relationship between landfill tax, CDW recovery rates, and landfill bans. According to the obtained correlation graphs, when all EU member states were examined, there is no particularly significant relationship between landfill or recovered CDW rates and CDW tax.

Corporate Governance in EU Agencies: Balancing Management and Auditing Roles
The aim of this paper is to answer the research question: “Are standard EU audit controls applied to EU Agencies helpful in carrying out the assigned missions?” In the EU, the missions and tasks of Agencies are embedded in the funding acts.

Exploring Brand Naming Tendency of Rice in Japan
The study analyzed the names through unique Japanese letters, such as Hiragana, Katakana, Kanji, and English. The results found that most Japanese rice brand names are nonsuggestive, and 141 brands are named in combinations of letters that do not follow conventional rules.