The linkage between fiscal policy and economic growth has attracted the attention of empirical investigators in economic literatures. This study systematically reviewed sub-Saharan African literatures just to examine the relationship between fiscal policy and economic growth. To achieve the objective of the study, 11(eleven) empirical literatures in 7(seven) Sub-Saharan African literature studied between the year 2013 and 2020 were selected. As regard to sampling, random sampling was used to enhance the representatives of the sample. The criteria for selection were the relevance of the topic and the geographical area of studies. In this procedure, the first geographical area and then studies were selected. In the second stage relevance of the studies was considered as inclusion crateria. Descriptive statistics was used for data analysis. The result shows that the studies selected for review are more interested in the long-run relationship between fiscal policy and economic growth than its short-run effect. This implies that Sub-Saharan African countries are using fiscal policy for economic growth rather than stabilization. Regarding consensus on the relationship between the two variables, majority of the literature selected for review found that fiscal policy is positively and significantly affecting the economic growth of the Sub-Saharan African countries. The major fiscal policy tools used in the selected literature are government expenditure and tax reflecting the similarity of economic structures and compositions in sub-Saharan Africa. In conclusion, the compositions of fiscal policy instruments are almost similar in sub-Saharan Africa. The policy implication is that policymakers in sub-Saharan Africa should give due attention to the composition of fiscal policy tools.Full article

Using a desktop review of literature, the effect of illegal capital flows on the economic performance of Sub-Saharan Africa is examined. The review focus on articles with attention to illegal capital flows and their effects on the economic performance of Sub-Saharan Africa as a whole. By way of sampling method, purposive sampling was used, and so the desktop review focused purposively on articles published on issues of illicit financial flows and their effects on the economic performance of Ghana and Sub-Saharan Africa as a whole. The review found a high propensity of trade mis-invoicing and thus high illicit financial flows, transactions across boarders from developing countries and for that matter Sub-Saharan Africa to the developed economies. Therefore, the research recommends that customs divisions in sub-Saharan Africa should have up-to-date commodity-level world pricing information to make relatively better comparisons to detect mis-pricing and avoid such falsification and manipulation in trade. Given the high propensity of trade mis-invoicing resulting in high illicit financial flows, we recommend that cross-border transactions from developing sub-Saharan African countries be subjected to heightened scrutiny to curtail any potential traces of falsification in trade for tax evasion.Full article

In mid 2000s, a new Fintech era has commenced which is known as “Crowd lending” or “FinTech Credit” whereby credit activities are realized online through internet platforms that match borrowers with lenders (investors). Those kinds of lending activities are named Peer to Peer Lending (P2P). The purpose of this study to elaborate the functioning and regulatory framework of P2P lending in US and China. Those two countries can be considered as two conspicuous example of the application of P2P lending especially in terms of regulation. China transformed its P2P market in 2015 after a long loose regulation period and US from the very beginning applied a strict regulation on the market. By that way, a set of terms of regulation is aimed to be proposed especially for the emerging market countries. It is thought that P2P lending can contribute to the economic development of the emerging market countries if it is applied properly. The contribution of this study to newly developing literature is to provide a comparison and also a set of terms of regulation to be applied in the emerging market countries.Full article

This article provides an overview of the opportunities and risks of Diversity Management. It also attempts to close the research gap that results from the interrelationship between Diversity Man-agement and the War of Talents. The thesis is that the full benefits of Diversity Management in the War of Talents can only be real-ized if an appropriate diversity strategy has been established and communicated. Through teleological and historical perspectives as well as causal research of the topics and inter-faces, research questions will be answered and research gaps will be closed. The article thus pre-sents the essential theories on the significance of Diversity Management in the War of Talents. Mutual dependencies can thus be identified in order to assess the impact of Diversity Manage-ment. The bottom line is that diversity efforts must be concentrated and qualitative. A solid strategy forms the basis for this. However, external, non-operational influences are also of decisive im-portance for successful Diversity Management.Full article

The savant syndrome is a syndrome that is associated with certain cognitive disorders and is as-sociated with limitations but also with individual significant abilities. The nature and expression of the syndrome is very heterogeneous, which means that many facets of the syndrome have not yet been researched. The object of the study described below was to approach the research gap on the topic of "work and employment" in particular with initial results, since up to now both topics have only been adequately researched in isolation. In doing so, the influence of the profit orienta-tion of organisations on the employability of savants was investigated. Correlations between non-profit organisations and companies with other parameters such as the implementation of a company health management or the general employment of severely disabled people could al-ready be proven in previously conducted studies. The method used was a quantitative survey of 465 dependent employees. The ability to integrate was expressed by a total score, which was an additive index consisting of the dimensions strengths, weaknesses and framework conditions. Although the proportion of severely disabled employees is higher in the public sector and compa-ny health management is also partly obligatory, no significant differences in the employability of island gifted people could be found compared to the free economy.Full article

Retirement planning can be a complex endeavor. One consideration is whether or not to invest in an Individual Retirement Account (IRA). The present study compares the effect of several contributions to a traditional, Roth, and rollover IRA. The returns generated for each model are derived from the historic growth rates of the S&P 500 over 40 years. Results are presented in terms of employer match, taxes due, and the number of shares utilized in the long-term investment strategy for each withdrawal method. Results show traditional IRA contributions or Roth IRA contributions are equally matched until employment termination. Taking an active role in managing the investment strategy, possibly by working with a financial representative, suggests a more favorable positioning upon employment termination [1]. Traditional and other pre-tax plans usually do not have an employer match, are usually paired with decreased taxes paid, and the number of shares available to the long-term investment strategy is somewhat reduced. In all cases, risk is increased. Rollover IRAs enjoy a match, lower taxes, and decrease the amount of calculated risk involved. A certified financial planner should be the resource of choice to determine how corporate retirement planning programs fit into the overall investment strategy.Full article

Generative AI refers to deep learning technology that can automatically produce original text, images, audio, video, and other outputs. With its emerging capabilities, Generative AI can radically change the dynamics of key operational processes in most industries. In this document, we illustrate how it is possible to integrate Generative AI technologies into the Financial Reporting System (FRS) of a corporation. The integration will allow the FRS to deliver on demand concise and lucid insights to its associated users on what is happening in the corporation and different aspects of the corporation performance assessment, such as its liquidity, solvency, profitability, organizational structure, and share buy back decision. The integration will also facilitate the delivery of what-if analyses associated with different strategic and tactical decisions taken by the corporation management, such as capital budgeting and profit distribution decisions. The unique added value of several attributes of these insightful analytics is automating the responses to ongoing requests of the FRS users on the corporation. Generative AI capabilities are rapidly expanding. The integration can be applied not only for the corporate FRS but any FRS at the national or global levels delivered by a central bank or an accounting standards setter. Any of these FRS can be made into a unique “hub” for the integrated Generative AI technologies. An equally innovative possible generalized integration could put any corporate process at the center and its supporting FRS tasks and deliverables in its periphery.Full article