IOSR-JBM   Volume-27 ~ Issue-3 ~ March 2025

Abstract: Human Resource Accounting (HRA) and Intellectual Capital (IC) are essential concepts that concentrate on the valuation and administration of intangible assets within organisations. This systematic review examines the interrelation between HRA and IC, as well as its evolution, methodologies, and applications. The review emphasises the potential benefits, implications, and challenges of integrating HRA and IC to improve organisational performance and strategic decision-making.

Keywords: Human Resource Accounting, Intellectual Capital, HRA, IC, Human Capital Accounting, Intellectual Capital Accounting, Systematic Review.

[1] Ali, L., & Barda, A. (2022). Human Resource Accounting Disclosure Practices Of Indian IT Companies. International Journal Of Business And Globalisation, 32(2-3), 309-321. Andriessen, D. (2004). IC Valuation And Measurement: Classifying The State Of The Art. Journal Of Intellectual Capital, 5(2), 230-242.
[2] Arora, A. K., & Panchal, A. (2021). Human Resources Accounting Disclosure Practices (HRADP): A Review. International Journal Of Service Science, Management, Engineering, And Technology (IJSSMET), 12(1), 97-110.
[3] Barney, J. (1991). Firm Resources And Sustained Competitive Advantage. Journal Of Management, 17(1), 99-120.
[4] Bessieux-Ollier, C., Nègre, E., & Verdier, M. A. (2023). Moving From Accounting For People To Accounting With People: A Critical Analysis Of The Literature And Avenues For Research. European Accounting Review, 32(5), 1247-1271.
[5] BHATTACHARJEE, A. (2022). Human Resources Accounting. Human Resources, 36(2), 621-650.

Abstract: Background: The Communist Party of China's 20th National Congress report emphasized the need to forge a Chinese pathway toward modernization that fosters harmonious coexistence between humanity and nature. To achieve this, expediting the green transformation of our development model and advancing carbon peaking and neutrality with vigor and prudence is imperative. ESG, an emerging paradigm of development, resonates with China's green, low-carbon principles and sustainable development directives. Investors increasingly utilize corporate ESG performance as a pivotal criterion in their investment strategies........

Palavras-chave: ESG performance; Stock price volatility; Social responsibility; Two-way fixation.

[1]. Liu, Yangchu. The Impact Of Corporate ESG Performance On Stock Price Volatility [D]. Shanghai University Of Finance And Economics, 2023. DOI:10.27296/D.Cnki.Gshcu.2023.001629.
[2]. Gillan S L , Hartzell J C , Koch A , Et Al. Firms Environmental, Social And Governance (ESG) Choices, Performance And Managerial Motivation. 2010.
[3]. Dimson Elroy, Karakas Oguzhan, Li Xi. Active Ownership [J]. The Review Of Financial Studies, 2015,28(12):3225-3268.
[4]. Wang Bo,Yang Maojia. Research On The Impact Mechanism Of ESG Performance On Enterprise Value--Empirical Evidence From A-Share Listed Companies In China [J]. Soft Science, 2022,36(06):78-84.
[5]. Neuhierl A ,Weber M . Monetary Policy Communication, Policy Slope, And The Stock Market [J]. Journal Of Monetary Economics,2019,108(C):140-155.

Abstract: Social media marketing (SMM) has become a crucial tool for connecting with customers and building brand loyalty in the mobile phone sector. This research looks into how SMM can boost customer loyalty, focusing on Tecno Mobile in Nigeria. The study uses a quantitative method, gathering survey responses from Tecno Mobile users. Results show that engaging on social media, interacting with the brand, and offering digital promotions greatly influence customer retention and loyalty. The study suggests that mobile phone companies should use interactive content, personalized engagement, and customer feedback to improve their social media marketing efforts. These findings offer practical advice for brands aiming to enhance customer loyalty in competitive markets.

Keywords: Social Media Marketing, Customer Loyalty, Digital Engagement, Tecno Mobile, Nigeria.

[1] Chaffey, D., & Smith, P. (2017). Digital Marketing Excellence: Planning, Optimizing And Integrating Online Marketing. Routledge.
[2] Cochran, W. G. (1977). Sampling Techniques (3rd Ed.). Wiley.
[3] Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer On Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage.
[4] Katz, E., Blumler, J. G., & Gurevitch, M. (1974). Uses And Gratifications Research. Public Opinion Quarterly, 37(4), 509-523.
[5] Kotler, P., & Keller, K. L. (2019). Marketing Management. Pearson.

Abstract: O objetivo deste artigo é refletir sobre a influência da pedagogia de Paulo Freire no cenário educacional contemporâneo, integrando-a com o universo das tecnologias e das mídias digitais na educação. A pedagogia tradicional tem sido criticada por sua abordagem massivamente aplicada ao longo das últimas décadas. No entanto, com a ascensão da tecnologia na sociedade, novas demandas e oportunidades têm surgido no panorama educativo, exigindo uma reavaliação das práticas pedagógicas. Este artigo, por meio de uma revisão bibliográfica, explora o potencial de articulação entre os fundamentos teóricos e pedagógicos da pedagogia freireana e as práticas pedagógicas digitais emergentes.......

[1] Agostini, N. Conscientização E Educação: Ação E Reflexão Que Transformam O Mundo. Pro-Posições, V. 29, N. 3, P. 187–206, Set. 2018. Disponível Em: Https://Www.Scielo.Br/J/Pp/A/Fnhyy5mg7qrl4z4ycc3fnnq/?Format=Pdf&Lang=Pt. Acesso Em: 30 Maio. 2024.
[2] Chiarella, T. Et Al. A Pedagogia De Paulo Freire E O Processo Ensino-Aprendizagem Na Educação Médica. Revista Brasileira De Educação Médica, V. 39, N. 3, P. 418–425, Jul. 2015. Disponível Em:
Https://Www.Scielo.Br/J/Rbem/A/Jg9jpgnzrrqby7wtddrpfcn/?Format=Pdf&Lang=Pt. Acesso Em: 30 Maio. 2024.
[3] Conceição, S. S.; Schneider, H.; Soeira, E. R. Pedagogia Freiriana: O Currículo E A Prática Pedagógica No Processo De Aprendizagem. E-Curriculum, São Paulo, V. 17, N. 1, P. 204-229, Jan. 2019. Disponível Em:
Http://Educa.Fcc.Org.Br/Scielo.Php?Script=Sci_Arttext&Pid=S1809-38762019000100204&Lng=Pt&Nrm=Iso. Acesso Em: 31 Maio 2024.
[4] Costa, A. R.; Firpo Beviláqua, A.; Fialho, V. R. A Atualidade Do Pensamento De Paulo Freire Sobre As Tecnologias: Letramentos Digitais E Críticos. Olhar De Professor, [S. L.], V. 23, P. 1–16, 2020.
Doi: 10.5212/Olharprofr.V.23.2020.16603.209209228763.0810. Disponível Em:
Https://Revistas.Uepg.Br/Index.Php/Olhardeprofessor/Article/View/16603. Acesso Em: 31 Maio. 2024.
[5] De Sá Carvalho, J.; Cunha Marques, S. E.; Carvalho Pellon, C. Literatura Sobre Educação E Tecnologia Com Referencial De Paulo Freire: Um Retrato E Um Recorte Crítico. Práxis Educativa, [S. L.], V. 16, P. 1–21, 2021. Doi: 10.5212/Praxeduc.V.16.16591.015. Disponível Em: Https://Revistas.Uepg.Br/Index.Php/Praxiseducativa/Article/View/16591. Acesso Em: 1 Jun. 2024.

Abstract: A pesquisa teve como objetivo analisar o papel das metodologias de ensino na formação de professores para a educação de campo, identificando desafios, práticas pedagógicas eficazes e adaptações necessárias ao contexto rural. Utilizou-se uma abordagem qualitativa e exploratória, com a coleta de dados realizada por meio de entrevistas semiestruturadas com 17 profissionais da área educacional. A análise de conteúdo revelou que metodologias tradicionais não atendem plenamente às necessidades da educação de campo, sendo mais eficazes as abordagens práticas e contextualizadas, como a aprendizagem baseada em projetos e a valorização dos saberes locais. Também foram apontadas dificuldades estruturais, como a escassez de recursos e a falta de formação específica para o ensino rural......

[1] BIERHALZ, Crisna Daniela Krause; DA FONSECA, Eril Medeiros. Discutindo Articulações Entre Ensino De Ciências E Educação Do Campo Através Da Análise Dos Cadernos. Revista Brasileira De Educação Do Campo, 2016.
[2] GONÇALVES, Marianne Marimon; BRICK, Elizandro Maurício. Educação Do Campo E Ensino De Ciências: Contribuições Da Perspectiva Freireana Para O Trabalho Docente. Atas Do XI Encontro Nacional De Pesquisa Em Educação Em Ciências. Florianópolis–SC, 2017.

Abstract: The increasing electrification of transportation demands efficient energy solutions for electric vehicle (EV) charging. Microgrids emerge as a viable alternative, enabling the integration of renewable energy sources, enhanced energy resilience, and optimized load management. This paper reviews the application of microgrids in EV charging, discussing their classifications (AC, DC, and hybrid), operating modes (grid-connected, islanded, and hybrid), and energy dispatch strategies. Despite their advantages, microgrid implementation faces technical, economic, and regulatory challenges, including high initial costs, grid integration issues, and energy storage limitations.........

Keyword: Microgrids; Electric Vehicles; Charging; Energy Management; Sustainability

[1] M. H. Saeed, W. Fangzong, B. A. Kalwar, And S. Iqbal, "A Review On Microgrids' Challenges Perspectives," 2021, Institute Of Electrical And Electronics Engineers Inc. Doi: 10.1109/Access.2021.3135083.
[2] J. L. Da Paixão, G. Danielsson, L. Da Silva, A. D. R. Abaide, J. P. Sausen, And C. H. Barriquello, "Ev Fast-Charging Station: A Methodology To Economical Evaluation Of Operation," 2024 Ieee Urucon, Pp. 1–5, Nov. 2024, Doi: 10.1109/Urucon63440.2024.10850312.
[3] Nrel., "Microgrids." Accessed: Dec. 23, 2024. [Online]. Available: Https://Www.Nrel.Gov/Grid/Microgrids.Html
[4] M. Uddin, H. Mo, D. Dong, S. Elsawah, J. Zhu, And J. M. Guerrero, "Microgrids: A Review, Outstanding Issues And Future Trends," Sep. 01, 2023, Elsevier Ltd. Doi: 10.1016/J.Esr.2023.101127.
[5] Wrc, Microgrids Technologies, No. 2. 20ad. [Online]. Available: Https://Eur-Lex.Europa.Eu/Legal-Content/Pt/Txt/Pdf/?Uri=Celex:32016r0679&From=Pt%0ahttp://Eur-Lex.Europa.Eu/Lexuriserv/Lexuriserv.Do?Uri=Celex:52012pc0011:Pt:Not

Abstract: Talent management is a critical organizational function that directly impacts both employee well-being and business performance. As companies navigate an evolving corporate landscape, strategic human resource practices that foster career development, leadership support, and work-life balance have gained prominence. This study examines the role of talent management in promoting employee well-being, emphasizing the interplay between career growth opportunities, mental health support, and organizational culture. By synthesizing insights from existing literature, the research highlights the importance of structured talent management frameworks in enhancing job satisfaction, reducing workplace stress, and improving employee retention........

Keywords: Talent management, employee well-being, job satisfaction, leadership development, workplace engagement, human resource strategy, workforce sustainability, employee retention.

[1] Aguinis, H. (2019). Performance Management For Dummies. Wiley.
[2] Albrecht, S. L., Bakker, A. B., Gruman, J. A., Macey, W. H., & Saks, A. M. (2015). Employee Engagement, Human Resource Management Practices, And Competitive Advantage. Journal Of Organizational Effectiveness: People And Performance, 2(1), 7-35.
[3] Armstrong, M. (2020). Armstrong's Handbook Of Strategic Human Resource Management. Kogan Page.
[4] Armstrong, M., & Taylor, S. (2020). Armstrong's Handbook Of Human Resource Management Practice (15th Ed.). Kogan Page.
[5] Bakker, A. B., & Demerouti, E. (2017). Job Demands-Resources Theory: Taking Stock And Looking Forward. Journal Of Occupational Health Psychology, 22(3), 273-285.

Abstract: This empirical research investigates the impact of financial, human, and social capital on women's entrepreneurial success, with a specific focus on the mediating role of work-life balance. Women entrepreneurs have earned recognition for their economic growth throughout recent years but continue to experience various barriers which impede their achievement of business success. Utilizing quantitative methods, researchers distributed a structured questionnaire to various sectors of women entrepreneurs to conduct this study. Entrepreneurial success depends heavily on financial capital because business growth, together with sustainability, depends directly on a company's access to funding and resources. The capabilities of entrepreneurs receive significant enhancement from human capital, which consists of education, experience.........

Keywords: Women Entrepreneurs, Financial Capital, Human Capital, Social Capital, Work-Life Balance, Entrepreneurial Success, Gender Equity.

[1] Akpuokwe, C. U., Chikwe, C. F., & Eneh, N. E. (2024). Innovating Business Practices: The Impact Of Social Media On Fostering Gender Equality And Empowering Women Entrepreneurs. Magna Scientia Advanced Research And Reviews, 10(2), 032-043.
[2] Akter, M., Gafur, I., & Al Hossien, M. (2024). Motivations And Issues For Women Entrepreneurs In Enhancing Business Performance In The Smart Tourism Sector Of Bangladesh: A Case Study. European Journal Of Theoretical And Applied Sciences, 2(1), 574-584.
[3] Aloulou, W. J. (2024). Entrepreneurial Orientation And Innovation Performance Of Saudi Firms: A Sequential Mediation Model Of Absorptive Capacity And Innovation Capability. FIIB Business Review, 23197145231220426.
[4] Arora, M., & Singh, S. (2024). Women's Empowerment Through Entrepreneurship In Emerging Economies: Analyzing The Dimensions And Policy Implications. In Drivers Of SME Growth And Sustainability In Emerging Markets (Pp. 205-223). IGI Global.
[5] Aruldoss, A., Kowalski, K. B., & Parayitam, S. (2021). The Relationship Between Quality Of Work Life And Work-Life-Balance Mediating Role Of Job Stress, Job Satisfaction And Job Commitment: Evidence From India. Journal Of Advances In Management Research, 18(1), 36-62.

Abstract: Learning management systems (LMS) have been implemented in many Higher Educational Institutes (HEI) around the world to facilitate connections between students and teachers beyond the traditional classroom setting. Recent advancements in information and communication technology have transformed the educational environment into a smart learning space. This study proposes a theoretical framework based on a validated technology acceptance model (TAM) to assess HEI students' perceptions of LMS adoption, focusing on two key constructs: Performance Expectancy (PE) and Effort Expectancy (EE), each of which is described by six items. HEI students' behavioural intentions (BI) to use the LMS.......

Keywords: Learning Management Systems (LMS); TAM; PE; EE; BI; HEI; West Bengal.

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[3] Barrio-García, S., José, L., & Romero-Frías, E. (2015). Personal Learning Environments Acceptance Model: The Role Of Need For Cognition, Elearning Satisfaction, And Students' Perceptions. Journal Of Educational Technology & Society, 18(3), 129–141.
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[4] Bervell, B., & Umar, I. N. (2014). A Decade Of LMS Acceptance And Adoption Research In Sub-Saharan African Higher Education: A Systematic Review Of Models, Methodologies, Milestones, And Main Challenges. EURASIA Journal Of Mathematics, Science And Technology Education, 13(11), 7269–7286. Https://Doi.Org/10.12973/Ejmste/79444
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