会计与营销

Production strategies improve organization performance in many organizations. These strategies require improvement of innovation ideas. Firms are making use of production strategies in provisions of services and production activities in the business which enable them to meet market situation. The main objective for this study is to assess production strategies and firm performance in bottlers firms in Equator in Kisumu. The study employed correlation design with target population of 845 employees chosen through stratified sampling and simple techniques. The sample of 387 employees was chosen by stratified random sampling and simple sampling techniques. The major research instruments were the questionnaire for primary data. The study conducted pilot study from Eldoret bottler’s limited using Cronbach alpha value of above 0.7. The study adopted both inferential and descriptive statistics using mean, and percentage presented by tables for interpretations. Correlation and regression analysis was chosen to establish relationship of variables. The findings showed that production strategy was mostly applied resulted to improve cost of returns for firm performance. Further, it was noted that strategic management of equator bottlers can review firm performance of 5 years and above.

The global economy is facing significant challenges, including the impact of COVID-19 variants, rising inflation, mounting debt, and income inequality. The World Bank's Global Economic Prospects report highlights the continued disruption caused by the omicron variant and the slowdown of major economies like the United States and China. These factors, combined with supply chain bottlenecks, inflationary pressures, and financial vulnerabilities, raise the risk of a severe economic downturn, particularly for emerging countries with limited policy flexibility. To address these challenges and set countries on a path to sustainable prosperity a coordinated international effort and comprehensive state policy solutions are crucial. While the global economy is slowly recovering from the Great Lockdown, the spread of the pandemic has led to partial lockdowns and hindered reopening efforts. Despite China's relatively faster recovery, returning to pre-pandemic levels of economic activity remains challenging. In this context, financial globalization offers potential benefits for developing nations in managing output and consumption volatility. Financial integration and global financial diversification can help countries transfer income risk to global markets, enhancing their risk management capabilities and stability. Developing countries, with their specialized output and factor endowments, could achieve even greater gains through international consumption risk sharing.

Digital transformation has significantly impacted the field of accounting by integrating technology and automation into traditional practices. This article explores the early signs of digital accounting work and the role of robotics in reshaping the profession. Digital accounting leverages cloud computing, artificial intelligence, and automation tools to streamline processes, improve accuracy, and enhance efficiency. The use of robotics, specifically Robotic Process Automation (RPA), automates repetitive tasks, reduces errors, and frees up accountants time for more strategic activities. Digital accounting replaces paper-based processes with electronic documents and data storage, simplifying document management and enabling data analysis. Advanced analytics tools provide valuable insights and trends, facilitating informed decision-making. The integration of digital accounting systems with other business systems ensures accurate and up-to-date financial information across the organization. While the adoption of robotics brings benefits such as increased efficiency and reduced costs, organizations need to consider infrastructure compatibility, data security, change management, and ongoing optimization. Embracing robotics in accounting will drive productivity and effectiveness, allowing accountants to focus on higher-value activities. Overall, digital accounting work and the implementation of robotics revolutionize accounting practices and enhance the profession's value.

The advent of e-commerce has revolutionized the way businesses operate and customers engage in transactions. This study aims to examine the customer's viewpoint on the opportunities and challenges presented by e-commerce. By understanding the perspective of customers, businesses can better tailor their strategies to meet the evolving needs and expectations of the digital consumer. The study utilizes a qualitative research approach, incorporating interviews and surveys with a diverse range of customers who have experience with e-commerce platforms. The data collected is analyzed using thematic analysis to identify key themes and patterns that emerge from the customer's viewpoint. The findings reveal a multitude of opportunities that e-commerce presents to customers. These include convenience and accessibility, a wide range of product options, competitive pricing, and personalized shopping experiences. Customers appreciate the ability to shop anytime and anywhere, compare prices effortlessly, and have products delivered directly to their doorstep. The digital marketplace also offers enhanced customer support through live chat features and user reviews, allowing customers to make informed purchasing decisions.

Derivatives have been a crucial financial instrument in global markets for decades and accounting research has played a vital role in understanding their complexities and implications. This article provides an overview of past accounting research on derivatives and offers recommendations for future studies to address emerging challenges and advancements. The areas of accounting research discussed include financial accounting, managerial accounting, auditing and assurance, taxation, accounting information systems and ethics and professionalism. Valuation and measurement have been a focal point of research, with studies exploring fair value measurement, hedge accounting standards and disclosure practices. Additionally, research has examined the impact of derivatives on financial reporting quality and earnings volatility. Future research should focus on emerging financial instruments such as crypto currency derivatives and carbon emission derivatives, as well as investigate the effectiveness of hedge accounting models and the systemic risk implications of derivatives.

This study explores the construction of brand identity through brand image as well as observes the E-consumer behavior regarding brand trust after theoretical analysis through literature.

Both qualitative and quantitative approaches adopted for this research study. For qualitative approach, data has been collected through interviews, telephonic and email discussion. There were also conducted round table conferences for data collection purpose. On the other hand, for quantitative approach, data was collected through questionnaires.

This research study discovered the significance of brand identity through brand image. It also explored the positive relationship of digital marketing intelligence and E-consumer behavior while digital marketing intelligence, E-consumer behavior and brand trust has a strong bound. If it is said that “E-consumer behavior and brand trust determined the value of digital marketing intelligence” then it would not be wrong. Findings of the study prove that brand image built any brand identity either it is positive or negative on the other hand it is also proven that E-consumer behavior and brand trust emerging digital marketing intelligence in all fields.

Digital marketing intelligence practices the relevant research to assist organizations to understand the brand identity. Digital marketing intelligence upraised the E-consumer behavior and brand trust. Two gaps were closed by this study: a) Comparisons of managers and Econsumers thoughts regarding with digital marketing intelligence were not discussed before. b) Digital marketing intelligence implementation with E-consumer behavior and brand trust were not discussed in previous studies.