A guarantor in the quality management system of educational programs: a case of Ukrainian universities

Profit is the main purpose and the key result of any enterprise operation. Profit management involves two stages, namely, generation and distribution. Profit generation is the main stage in the overall process of profit management and not only the basis for its distribution, but also a source of the production assets renewal and the new self-financing of the further development of the enterprise. Based on the analysis of approaches to the essence and classification of company profits, an advanced complex classification is proposed. In order to improve the profit generation management of a motor transport enterprise and to identify the main factors affecting its profits, an analysis of technical and economic indicators, analysis of profitability indicators and SWOT analysis were carried out. Given the results obtained, a questionnaire was created and a survey was carried out among managers and specialists of the enterprise, which allowed to identify the factors that have the greatest impact on the activity of the motor transport enterprise. The factors are classified into external and internal. Also, a factor analysis of the company’s profit was carried out, which made it possible to determine key indicators that require priority attention in managing the profit generation at a motor transport enterprise. It was concluded that the most important external factors include the Ministry of Infrastructure’s activities aiming at adapting the world tendencies to the Ukrainian automotive industry. The internal factors in controlling the profit generation of the enterprises are in paying greatest attention to the volume of services rendered, their cost and the size of transportation tariffs.

Banks are expected to operate within acceptable standards of governance for consistent profitable operations. They run heavily on customer deposits, which is confidence-driven. Since the quality of governance is critical to winning and retaining customer confidence and patronage, the imperative for good governance practices in banks cannot be overemphasized. This research paper explores the nexus between governance practices and bank profitability in Nigeria. It adopts the size of bank board and directors’ stake as proxies for corporate governance, with return on assets and return on equity as representations for financial performance. The research incorporates firm size as a controlled variable. The estimation technique of the Generalized Method of Moments was employed. Evidence from the research reveals that board size, directors’ equity, and firm size substantially affect Nigerian banks’ financial performance. Besides, the study shows a robust effect of lagged return on equity on the current level of performance. Therefore, the study asserts that governance in business entities strongly affects their financial performance and recommends maintaining optimum board size to minimize boardroom conflicts. It further prescribes that the requirement for substantial equity stake by directors of banking institutions be sustained, as it secures commitment to governance practices that support profitability.

Acknowledgment
The authors acknowledge the support of Covenant University towards the publication of this paper.

This study investigates the mediating effect of emotional intelligence on the relationship between motivation, compensation, satisfaction, work climate and employees’ performance. The sample consists of 96 field officials who were the government employees specializing in coping with the eradication of Dengue Hemorrhagic Fever (DHF) in the district of Jember, Indonesia. Results using path analysis reveal that all examined variables positively and significantly affect employees’ performance. The study finds that emotional intelligence mediates the relationship of work motivation, compensation, work satisfaction, and work climate with employees’ performance.