ABSTRACT
The hybrid work model has emerged as an important human resource management practice due to rapid technological advancement and changing workplace expectations. Although previous studies have reported positive outcomes of hybrid work arrangements, existing evidence has largely focused on private organizations and educational institutions, with limited empirical attention given to county governments in Kenya, particularly the County Government of Kakamega, where unique administrative and service delivery contexts exist. This study examined the effect of the hybrid work model on employee job performance in the County Government of Kakamega, Kenya. Guided by the Ability, Motivation and Opportunity (AMO) Theory, the study adopted a correlational research design. The target population comprised 242 employees, from which a sample of 151 respondents was selected using stratified random sampling. Data were collected using structured questionnaires. Content validity was established through expert review, while reliability was confirmed using a Cronbach’s alpha coefficient of 0.841 for the hybrid work model construct. Of the 151 questionnaires administered, 138 were returned and found suitable for analysis, representing a response rate of 91.4%. Data were analyzed using descriptive statistics and simple linear regression analysis with the aid of SPSS version 22. The findings revealed that the hybrid work model had a positive and statistically significant effect on employee job performance (β = .621, p < .001), explaining 38.5% of the variation in employee job performance (R² = .385). The study contributes to the human resource management literature by providing empirical evidence on the application of hybrid work arrangements within a devolved public sector setting in Kenya. The findings demonstrate the practical importance of strengthening technological infrastructure, communication systems, and managerial support mechanisms to enhance employee productivity and service deliv

ABSTRACT
Brand associations create meaning in consumers' minds by generating favourable attitudes, emotions, and perceptions towards a brand, thereby influencing purchase decisions and organisational outcomes. Despite extensive studies on brand equity and organisational performance, limited empirical evidence exists regarding the effect of brand association on the non-financial performance of restaurants, particularly within emerging economies. This study sought to examine the effect of brand association on the non-financial performance of medium-sized restaurants in Kisumu City, Kenya. The study was anchored on Aaker's Brand Equity Theory and adopted a correlational research design within the quantitative research paradigm. A saturated sampling technique was employed to select 52 owners and managers from a target population of 60 registered medium-sized restaurants in Kisumu City. Data were analysed using descriptive and inferential statistics, particularly simple linear regression analysis. The findings revealed that brand association had a statistically significant and positive effect on the non-financial performance of medium-sized restaurants (β = 0.643, p < .001). The regression model explained 56.7% of the variation in non-financial performance (Adjusted R² = .567), and the overall model was statistically significant (F(1,50) = 67.659, p < .001). The study concludes that brand association is a significant predictor of non-financial performance among medium-sized restaurants. The study recommends that restaurant managers should deliberately cultivate strong and positive brand associations that foster emotional attachment, favourable perceptions, and enduring relationships with customers, thereby enhancing customer satisfaction, retention, and overall organisational performance.

ABSTRACT
University business incubators serve as a key tool in fostering new entrepreneurs who are creative, competitive, and focused on economic sustainability. These incubators offer resources, guidance, financial support, and networking opportunities that enhance the entrepreneurial environment. This study aims to address this gap by proposing a sustainable marketing strategy to enhance consumer loyalty among business incubator tenants at private universities in Banten Province based on emotional value, purchase intention, and satisfaction. This investigative study employs qualitative patterns to illustrate a sustainable marketing method as a conceptual framework. Three stages utilize data analysis techniques, consisting of the design stage, the intelligent stage, and the selection stage. The outcomes from this review reveal that the first step in constructing a research model related to private university business incubators, emphasizing customer loyalty and sustainable marketing tactics, entails dividing it into several smaller models. These models can subsequently be assessed using statistical software like IBM SPSS AMOS, LISREL, etc., chosen according to the ultimate sample size for the preferred method of analysis. Based on the results from the goodness-of-fit evaluation in this study, multiple recommendations can be proposed. These suggestions may act as references for threshold values in assessment models, streamlining quicker decision-making, such as analyzing Chi-Square (X2) and RMSEA score results to determine whether to conduct a re-specification test or to interpret goodness-of-fit criteria in support of an alternative hypothesis.

ABSTRACT
This study examined organizational competitiveness and performance of deposit money banks in Enugu Metropolis, Nigeria. The study sought to assess the effect of service quality on customer satisfaction, determine how innovation affected productivity, and determine the effect of cost competitiveness on market share. The study opted for a survey design. Findings revealed that service quality, innovation and cost competitiveness respectively had positive effects on customer satisfaction, productivity, and market share. The study affirmed that banks that prioritize service quality, innovation, and strategic alignment consistently achieve superior financial performance, competitive advantage and robust market positioning. Thus, the study proposed that banks need to invest in continuous service improvement, digital transformation, and strategic planning to enhance competitive advantage and overall performance.

ABSTRACT
This study investigates the effectiveness of tax reforms on government revenue mobilization in Nigeria between 2000 and 2025. Using a qualitative research approach, the study adopts content analysis to examine policy documents, Finance Acts, Nigeria Tax Administration Bills, reports from the Federal Inland Revenue Service (FIRS), Central Bank of Nigeria (CBN) statistical bulletins, and relevant scholarly articles. The study focuses on identifying patterns, trends, and outcomes of tax reforms in policy, administrative, and technological dimensions. The analysis reveals that tax reforms have positively influenced government revenue mobilization, particularly when policy changes were complemented by administrative efficiency and technological interventions, such as electronic filing and digital payment systems. Policy reforms, including VAT adjustments and corporate tax amendments, provided the legal framework for revenue collection, but their effectiveness was limited in the absence of institutional capacity, enforcement mechanisms, and taxpayer compliance. Administrative reforms, including the consolidation of revenue agencies, capacity building of tax officials, and improved inter-agency coordination, contributed significantly to reducing revenue leakages and improving compliance rates. Technological reforms, particularly digitalization of tax systems, enhanced efficiency, accuracy, and accountability, while promoting transparency and trust between taxpayers and government authorities. The study further establishes that multidimensional reforms integrating policy, administration, and technology have a stronger impact on revenue mobilization than isolated reforms. The findings recommended that continuous policy updates, capacity building, digital integration, and effective taxpayer engagement are crucial for sustaining revenue growth and ensuring fiscal stability in Nigeria. The study provides policy implications for the Nigerian government, emphasizing the need for

ABSTRACT
The purpose of this study is to analyze the influence of Service Quality and Brand Image on Customer Loyalty through Customer Satisfaction as a mediating variable. This study was conducted at Superindo Supermarket in Malang City, specifically the Raya Langsep and Bendungan Sutami branches. The research population was registered members of Superindo, with a sample of 151 respondents selected using the Simple Random Sampling method. This type of research is quantitative explanatory. Primary data were obtained from a questionnaire using a Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results of the study prove that Service Quality has a significant direct effect on Customer Loyalty. However, Brand Image does not directly impact Customer Loyalty. Importantly, Customer Satisfaction plays a full mediation role in the relationship between Brand Image and Customer Loyalty, and a partial mediation role between Service Quality and Customer Loyalty.

ABSTRACT
The importance of international trade as a source of revenue for households, businesses, and countries is indisputable, but the critical role of financial institutions in enabling and expanding international trade through financing, risk management, and regulatory support is often overlooked. Hence, this paper investigated the role of financial institutions in international trade, providing a lucid and holistic overview of how these institutions undergird global commerce. It adopted a doctrinal-library-based methodology, drawing on peer-reviewed and grey literature, as well as relevant statistics. The paper outlined the categories of financial institutions: commercial banks, export credit agencies, multilateral development banks, and international financial institutions. It examined their involvement in international trade and the instruments and mechanisms they employ for trade financing. The paper further examined the risk management and regulatory compliance roles undertaken by financial institutions. It unbiasedly assesses the impact of financial institutions on global commerce, noting strides such as expanding SMEs’ access to finance and the digitization of financial services, but challenges remain. In conclusion, the paper recommends harmonizing trade standards to achieve greater equity and strengthening institutional collaboration, among other measures.