Business Management

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  IMPACT OF BUSINESS INTELLIGENCE ON THE ECONOMIC GROWTH OF SMALL AND MEDIUM-SIZED ENTERPRISES (SMES): EVIDENCE FROM THE LIMA PLAZA CASE

  In a context where digital transformation is a strategic challenge for the sustainability of small and medium-sized enterprises (SMEs), business intelligence (BI) emerges as a key factor in improving decision-making and fostering competitive advantages. This study analyzed the relationship between the implementation of BI solutions and business ... In a context where digital transformation is a strategic challenge for the sustainability of small and medium-sized enterprises (SMEs), business intelligence (BI) emerges as a key factor in improving decision-making and fostering competitive advantages. This study analyzed the relationship between the implementation of BI solutions and business growth in 525 SMEs located in Lima, Peru. A quantitative, applied, and experimental methodology was used with descriptive and inferential analysis (Spearman Rho and Wilcoxon tests). The results reveal a strong positive correlation (Rho = 0.775, p < 0.01) between BI adoption and SME growth. Limitations include the geographic concentration of the sample, which may affect generalizations to other areas of the country. Nevertheless, the findings contribute to the literature by offering empirical evidence of the real-world effects of BI tools in emerging business environments and suggest that digital capabilities should be promoted in micro and small enterprises. Future research is encouraged to expand the scope to other economic sectors and regions.

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  THE POSITIVE IMPACTS OF GREEN TOURISM ON LOCAL COMMUNITIES IN TRA VINH PROVINCE OF VIETNAM

  This study aims to find out how green tourism positively impacts the local community in Tra Vinh province of Vietnam. The paper uses the questionnaire method to survey the awareness of the local community in Tra Vinh province about the benefits of green tourism, along with statistical and analytical methods to clearly identify the level of impact ... This study aims to find out how green tourism positively impacts the local community in Tra Vinh province of Vietnam. The paper uses the questionnaire method to survey the awareness of the local community in Tra Vinh province about the benefits of green tourism, along with statistical and analytical methods to clearly identify the level of impact on tourism. The green calendar brings the community together here. The results show that from a resource and cultural advantages perspective, green tourism has positively impacted the community's environment, socio-culture and economy, but most notably the overall awareness of local green tourism. This study shows that the local community values the environmental, cultural and heritage conservation more than the economic benefits reaped, in promoting and maintaining green tourism activities in the local areas.

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  THE IMPACT OF TAXATION ON INVESTMENT FINANCING: THE CASE OF MOROCCAN SMALL AND MEDIUM-SIZED ENTERPRISES

  Small and medium-sized enterprises (SMEs) are pivotal to investment, employment, and economic growth in developing economies. However, their financing decisions are often influenced by complex tax environments that can either encourage or hinder investment. This study investigates the impact of taxation on the investment financing decisions of ... Small and medium-sized enterprises (SMEs) are pivotal to investment, employment, and economic growth in developing economies. However, their financing decisions are often influenced by complex tax environments that can either encourage or hinder investment. This study investigates the impact of taxation on the investment financing decisions of Moroccan SMEs, focusing on three fiscal dimensions: tax pressure, fiscal incentives, and the tax treatment of financing modes. A quantitative survey was conducted between March 2024 and October 2024 among 390 SMEs operating in various sectors across Morocco. Data were collected through a structured questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM). The findings show that all three tax-related factors significantly and positively affect financing decisions, with fiscal incentives and tax treatment exerting the strongest influence. These results emphasize the strategic role of tax policy in shaping SME financial behavior and offer actionable insights for policymakers aiming to enhance private sector investment and support SME development.