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Entrepreneurial education is gaining traction in Ghana. The purpose of this chapter was to assess the influences of social enterprises in promoting entrepreneurial education, using Ghanaian social enterprises as a case study. The study adopted a qualitative research approach. A multiple case study analysis examined the influences of social enterprises in Ghana. Four in-depth qualitative case studies offer insight into social enterprise practices. Sustainability, innovation, control and employment issues stand out as key effects of Ghanaian social enterprise practices. The social practice theory framework is used to draw the linkages of the structure and agency relationships. Sustainability emerges as the most dominant impact of social enterprise practice followed by innovation, control and employment. These four descriptive terms summarise the universal effects of Ghanaian social enterprises' practices. The study identifies and assesses the role of social enterprises in social entrepreneurial education in addressing social ills and environmental challenges facing Ghana. The emphasis placed on each of the identified four constructs describes the plausible roles of Ghana's social enterprises in achieving productive entrepreneurship through entrepreneurship education. The result shows the pursuit of multiple practices is a common feature of social enterprises. The limitations of the study stem from methodological approach as it is qualitative approach bias and a single country case. Likewise, the subjectivities of the samples direct the results of the study. The study draws the attention of stakeholders and policymakers to the goodwill of social entrepreneurship education in Ghana. Many studies have been conducted on entrepreneurial education in the contextual setting of this study. This present study focused on the practices of social enterprises in Ghana that influences entrepreneurial education.

Purpose: This study analyses how investments and specific financial factors affect the financial performance of businesses in Kosovo. Exploring the relationship between investments and financial performance and their impact on performance volatility, performance is assessed using return on assets (ROA) and return on equity (ROE) investments.

Methodology: Quantitative methods using secondary data from audited financial statements of Kosova manufacturing and commercial enterprises cover a 3-year period (2019–2021), involving 40 enterprises with 120 observations. Statistical tests such as descriptive statistics, correlation analysis, linear regression, Hausman–Taylor regression, fixed effects, random effects, and generalised estimating equations (GEE) model are applied. The study also utilises ARCH–GARCH analysis to assess the relationship between investments and performance volatility.

Findings: Investments positively impact the financial performance of Kosova businesses and significantly reduce performance volatility. Long-term liabilities, retained earnings, and short-term liabilities also play a role in reducing asset return volatility, while cash flow from financial activities increases it. Investments, cash flows from financial activities, long-term liabilities, short-term liabilities, retained earnings, and solvency affect equity return volatility.

Practical Implications: The study sheds light on how investments and financial factors influence the financial performance and volatility of Kosova businesses. Policymakers can use these insights to create policies that foster the development of commercial and manufacturing enterprises, given their importance in Kosovo’s economy.

Significance: This research provides valuable insights for business managers to enhance investment strategies and improve financial performance. Policymakers can rely on this academic study to enhance the economic environment and promote the growth of businesses in Kosovo.

The expansion of new technologies has induced the digital revolution and paved the way for an innovation-based economy. Digitalization, while blurring real and virtual environments, acts as an incentive for innovation and has been regarded as a tool to tackle the crisis. Its particular acceleration was caused by the lockdown regulations due to the COVID-19 pandemic. Social entrepreneurship searches for innovative methods, tools and models to solve pressing social problems. The concept suggests applying business models for implementing social missions. Revenue generated from commercial activities is spent to solve social challenges caused by market imperfection, government inefficiency, disasters, pandemics, wars and economic crises. Advancing technologies, on the one hand, present opportunities for social enterprises and, on the other hand, involve risks to employment, data protection, transformed business model and strategies and changes in society's lifestyle and impose costly digital technologies to be adopted. Social entrepreneurs can create social value by using digital technologies that allow them to reach remote customers, investors or beneficiaries overcoming geographical boundaries or time differences. Yet digitalization can pose a threat to existing jobs as they become redundant; it transforms them or gives rise to new jobs while demanding technological skills and digital literacy. Moreover, enhanced digitalization and effective governmental actions set the stage for the decline of social business. The chapter explores the influence of digitalization on social entrepreneurship and discusses the potential of digital transformation for social enterprises. It examines the risks and opportunities that bring accelerated digitalization to social entrepreneurship.

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.

Industry 4.0 and the digital supply chain (DSC) are changing how things are made and moved around the world. This change is all about how smart technologies like the Internet of Things (IoT), artificial intelligence (AI), and blockchain are making supply chains work better. These tools help companies react faster and more clearly to what's needed. By using these new technologies, businesses can get better at guessing what customers want, keeping the right amount of stock, and quickly adjusting to new market trends. With these advanced technologies, companies can see big improvements, like being able to match supply with demand more closely and change their plans fast when things in the market change. It is really important for businesses to get how these tech tools work together as the world of making and selling things keeps changing. This chapter examines the convergence of traditional supply chain systems with Industry 4.0, focusing on the transformative impact of technologies such as the IoT, AI, and blockchain.

Lean manufacturing, a philosophy that revolutionized the manufacturing industry, is often linked to the Toyota Production System (TPS). At the core of a lean company, one can observe proper implementation of lean manufacturing tools and practices such as just-in-time, work teams, cellular manufacturing, lean layout, etc. The goal of lean production is to minimize the waste producing activities while offering the same or enhanced quality to customers.

The aim of this research is to investigate the implementation degree of lean manufacturing and its tools and practices focusing on the case of an SME in Albania as a concrete example. Higher attention is given to some of the pillars of lean manufacturing such as just-in-time and cellular manufacturing.

In this case study, researchers observed a variety of features of lean production. Just-in-time was implemented to a certain extent and cellular manufacturing at a more surprising level, which was facilitated especially by the U-shaped facility layout designs observed during the site visits. The value stream mapping showed a proper group technology in place and the management displayed signs of engagement and future advancement desire regarding this philosophy.

This is an acceptable fact that firms put efforts to maximize shareholders wealth but there is growing demand that firms are also accountable to various stakeholders associated directly or indirectly with the firms' business activities. Investors now evaluate firm's performance not only from financial perspective but also consider environment, social, and governance (ESG) factors when taking investment decision. ESG is not visible in firm's annual financial reports but investors do not deny its significance when valuing firms. There are increasing interests in ESG by communities, professionals, and government bodies, and all are interested to keep it as part of firms' regular activity and have to relate it with firm performance and efficiency that affects firm value. Still, there are difficulties in integration of ESG factors into investment decision-making, but efforts are being put to overcome all the issues. Firms which consider ESG are in a good position to achieve their long-term financial goals as they are likely to attract capital, lower borrowing costs, mitigate risks, and maximize shareholders value.

This book chapter aimed to examine the relationships between green supply chain practices and environmental performance in Malaysian Small and Medium Enterprises (SMEs). The practices of green supply chain in achieving environmental performance have been one priority concerns in Malaysia. However, green supply chain practices adoption remains emergence.

This manuscript adopted the multiple regression analysis in investigating the green supply chain (GSC) practices and environmental performance's variables. The self-administered surveys were randomly disseminated to Malaysian SMEs and 59 responses were returned. The result theoretically ascertained the positive relationship between GSC practices and environmental performance measures.

The findings are in aligned with the Resource-Based View (RBV) theory that conceptualized the GSC practices and strategies to sustain the environmental performance within the SMEs. In a nutshell, these findings would serve as the research implications and recommendations to the scholars, industrial practitioners, and policymakers who are interested in these GSC practices and environmental performance. This would further serve as a guideline for companies that tend to implement these GSC practices for improving its environmental performance.

The research revealed that ‘eco-design and packaging’ and ‘reverse logistics’ are significant to environmental performance, but both ‘green procurement’ and ‘investment recovery’ are not significant to environmental performance. The literature gaps exhibited for this manuscript; hence, future studies should be carried out on supply chain practices and environmental performance since there is no prescriptive method in sustaining environmental performance that matches all conditions in Malaysian SMEs.

The scientific research aims to examine the scientific-theoretical approaches of spiritual and personality formation in the workplace in sacred sources and world leaders in this field. The main research methodology of the scientific research work is to systematically and comprehensively examine the approaches of the worldly and sacred sources in the formation of spirituality and personality in the workplace. The main application importance of the scientific research work is to apply the obtained results in the formation of morale and personality in the workplace. All this will lead to the innovative approach of spirituality and personality in the workplace, the systematic development of this field, and sustainable and sustainable activity. The main results of the scientific research work – improvement of morale and personality formation in the workplace – reflect conceptual and theoretical innovations in this field. The results of the research serve the application of spirituality and personality formation in the workplace, the improvement and development of that field. The originality and scientific novelty of the scientific research are that the main scientific-theoretical directions of the scientific approaches shown in the works of sacred sources and world leaders in the formation of spirituality and personality at the workplace were studied, and the theoretical-practical approaches of the formation of this field as a scientific-practical direction were investigated. From this point of view, the scientific research work can be considered admirable from the point of view of the study of scientific approaches in the formation of spirituality and personality in the workplace.

The chapter deals with the interface between the law of succession and corporate law and explains the completely different objects of these two fields of law. Succession law tries to shift and contribute assets to the successors, whereas corporate law focuses on the well-being of the company. However, in a family business, it is necessary to find legal, social, and psychological techniques to combine these two areas and to establish strong and binding relations. This is the function of shareholder agreements and family constitutions.