IOSR-JBM   Volume-27 ~ Issue-5 ~ May 2025

Abstract: Picking Spotify for this study comes from its big impact on music and audio worldwide. As a well-known and widely used platform, Spotify makes an interesting example to look at choices, market position and leadership styles in a fast-changing industry. By studying Spotify's growth marketplace, plans and leadership, this study will show the main reasons behind the company's huge success while looking at its chance for ongoing growth in a more competitive digital market.

Keywords: Spotify; Strategy; SWOT; Leadership

[1] Spotify Revenue And Usage Statistics (2024) - Business Of Apps. (2024, November 5). Business Of Apps. Https://Www.Businessofapps.Com/Data/Spotify-Statistics/
[2] Daniel Ek. (N.D.). Forbes. Https://Www.Forbes.Com/Profile/Daniel-Ek/
[3] Trick, S. (2024, January 16). The Evolution Of Spotify: Key Milestones From Launch To Today. Medium. Https://Medium.Com/@Spotitrick/The-Evolution-Of-Spotify-Key-Milestonesfrom-Launch-To-Today-64e7f1f07c77
[4] Spotify's People Strategy. (2020, November 25). HR Blog. Https://Hrblog.Spotify.Com/2020/11/25/Spotifys-People-Strategy
[5] Oh No! (2024, January 11). HR Blog. Https://Hrblog.Spotify.Com/2024/01/11/Leadershipdevelopment-%20an-Imperative-Investment

Abstract: The financial and legal systems of India face significant concern due to corporate fraud schemes using shell corporations. These entities exploit remaining legal loopholes by using money laundering together with tax evasion while giving misdirected information to stakeholders to profit from various benefits despite past reform attempts. The report evaluates major deceit schemes while examining tool weaknesses and conducting shell firm examinations along with India regulatory policy evaluation. The paper contains advice to eliminate loopholes while improving corporate governance transparency and accountability measures

[1] Ministry of Corporate Affairs Annual Report 2023-24
[2] The Companies Act, 2013 (as amended)
[3] SEBI Circulars on shell companies.[4]
Financial Intelligence Unit – Annual Reports
[5] Supreme Court Judgments on corporate frauds

Abstract: Background: This study examines the strategic alliance between Pecém (Ceará, Brazil) and Rotterdam (The Netherlands) within the broader framework of the global energy transition. It highlights the relevance of international cooperation in the context of climate change and analyzes the benefits and conditions that support strategic alliances. Furthermore, it explores the theoretical foundation of the Resource-Based View (RBV) to understand the drivers and implications of the partnership between Pecém and Rotterdam in the green hydrogen value chain......

Key Word: Strategic alliances; Resource-Based View; Green hydrogen; International cooperation; Port infrastructure; Energy transition

[1]. Barbosa, M. C., & Gomes, R. L. R. (2025a). The Brazil-Germany Energy Partnership: From Nuclear To Green Hydrogen – A Perspective On Mutual Benefits In The Energy Transition Of The 21st Century. IOSR Journal Of Business And Management (IOSR-JBM), 27(1), 60–70. E-ISSN 2278-487X. Https://Doi.Org/10.9790/487X-2701046070
[2]. Barbosa, M. C., & Gomes, R. L. R. (2025b). The H2V Value Chain In Ceará: A Brief Analysis Of The Contributions Of The International Marketing Mix In The Context Of The Energy Transition In Europe. IOSR Journal Of Business And Management (IOSR-JBM), 27(2), 55–66. E-ISSN 2278-487X. Https://Doi.Org/10.9790/487X-2702025566
[3]. Barbosa, M. C., & Gomes, R. L. R. (2024). The Projection Of The State Of Ceará On The International Stage Through FIEC In The Production And Exportation Of Green Hydrogen And Its Impact On Socioeconomic Development In Ceará. IOSR Journal Of Business And Management (IOSR-JBM), 26(11), 56–63. E-ISSN 2278-487X. Https://Doi.Org/10.9790/487X-2611045663
[4]. Blodgett, L. L. (1991). Partner Contributions As Predictors Of Equity Share In International Joint-Ventures. Journal Of International Business Studies, 22, 63–78. Https://Doi.Org/10.1057/Palgrave.Jibs.8490283
[5]. Borges, R. F., & Bastos, C. M. A. M. (2020). Strategic Alliances: The Impact Of Joint Venture Formation On The Assets Of Constituent Companies. Múltiplos Acessos, 5(2), 190–205. Https://Doi.Org/10.51721/2526-4036/V5n2a14.

Abstract: Background: This study investigated the effect of IFRS adoption on the relationship between financial efficiency and agricultural foreign direct investment in Nigeria, emphasizing the quoted agricultural companies. The study evaluated the effect of adopting the International Financial Reporting Standard (IFRS) on firm size, turnover, return on assets, and leverage of quoted agricultural firms in Nigeria. Furthermore, it examined the agricultural foreign direct investment impact between preadoption and postadoption of IFRS......

Key Word: International Financial Reporting Standards (IFRS), Foreign Direct Investment (FDI), Nigeria and Financial Efficiency

[1] Akisik, O. (2014). Accounting Regulation, Financial Development, And Economic Growth. Emerging Markets Finance And Trade, 50(1), 33–67.
[2] Arping, S., & Sautner, Z. (2010). Corporate Governance And Leverage: Evidence From A Natural Experiment. Finance Research Letters, 7(2), 127–134.
[3] Ball, R. (2016). IFRS – 10 Years Later. Accounting And Business Research, 46(5), 545–571.
[4] Beneish, M. D., Miller, B. P., & Yohn, T. L. (2012). The Effect Of IFRS Adoption On Cross-Border Investment In Equity And Debt Markets. Accounting Review, 87(5), 1301–1333.
[5] Chen, H., Tang, Q., Jiang, Y., & Lin, Z. (2010). The Role Of International Financial Reporting Standards In Accounting Quality: Evidence From The European Union. Journal Of International Financial Management & Accounting, 21(3), 220–278..

Abstract: Resumo O presente artigo busca contribuir nas discussões sobre o desenvolvimento brasileiro diante do quadro normativo denominado de Lei de Informática da Zona Franca de Manaus, que intensifica a complexidade de produtos e processos industriais a partir do conhecimento científico e tecnológico produzidos. Para tanto, e já considerando o imperativo da interação entre universidade, governo e empresa, define-se como objetivo analisar a relevância do quadro normativo......

[1] AP DA COSTA MINEIRO, Andréa Et Al. Da Hélice Tríplice A Quíntupla: Uma Revisão Sistemática. Revista Economia & Gestão, V. 18, N. 51, P. 77-93, 2018.
[2] BOTELHO, M. R. A.; CARRIJO, M. C.; KAMASAKI, G. Y. Inovações, Pequenas Empresas E Interações Com Instituições De Ensino/Pesquisa Em Arranjos Produtivos Locais De Setores De Tecnologia Avançada. Revista Brasileira De Inovação, Rio De Janeiro (RJ), V. 6, N. 2, P.331-371, 2007.
[3] BREZNITZ, Shiri M.; FELDMAN, Maryann P. The Engaged University. The Journal Of Technology Transfer, V. 37, P. 139-157, 2012.
[4] CALIARI, Thiago; RAPINI, Márcia Siqueira. Diferenciais Da Distância Geográfica Na Interação Universidade-Empresa No Brasil: Um Foco Sobre As Características Dos Agentes E Das Interações. Nova Economia, V. 27, P. 271-302, 2017.
[5] CAMBOIM, V.S.C. Avaliação Da Interação Universidade - Empresas - Governo No Desenvolvimento De Projetos Inovadores No RN Por Micro E Pequenas Empresas. Dissertação De Mestrado. Universidade Federal Do Rio Grande Do Norte, 2013.
[6] CHAUÍ, Marilena. A Universidade Pública Sob Nova Perspectiva. Revista Brasileira De Educação, 2003..

Abstract: Driven largely by regulatory reforms with the attendant economic liberalization, and lubricated by competitive pressures, the Nigerian corporate horizon has, in the past two decades, witnessed a radical increase in Merger and Acquisition (M&A) activities, particularly in the banking, manufacturing, and telecommunications sectors. The primary motivation behind M&A transactions is the pursuit of synergy, where the combined firm is expected to generate greater value than the sum of the individual firms. However, the pervasive notion of M & A as a putative determinant......

Key Word: Mergers and Acquisitions, Firm Performance, Corporate Governance Disclosure, Corporate Social Responsibility, Nigerian Stock Exchange, Return on Equity

[1] Adebayo, T., & Olayemi, A. (2021). Mergers And Acquisitions In Nigeria: The Role Of Corporate Governance In Performance Outcomes. African Journal Of Business Economics, 15(4), 120-135.
[2] Adebiyi, J., & Babajide, A. (2022). Corporate Governance And Post-Merger Performance In Nigerian Banks. Journal Of Financial Management And Strategy, 12(2), 55-72.
[3] Adegbite, E., Amaeshi, K., & Nakajima, C. (2013). Multiple Influences On Corporate Governance Practice In Nigeria: Agents, Strategies And Implications. International Business Review, 22(3), 524-538.
[4] Adegbite, B., & Olayemi, D. (2020). Post-Merger Integration And Financial Performance Of Nigerian Firms. Nigerian Journal Of Finance And Banking Studies, 7(3), 98-110.
[5] Adeniyi, K., Fagbohun, O., & Yusuf, T. (2018). Firm Size And Mergers: Impact On Performance In Nigeria. African Business Research Journal, 9(1), 67-89..

Abstract: Background This article aims to offer a contribution to knowledge related to the retail market, especially the dimensions of a supermarket's area of influence. The study integrates theoretical and empirical aspects on the definitions and dimensions of the area of influence of a retail unit. Materials and Methods The methodology includes a review of existing theoretical knowledge combined with direct research with customers of the units studied, where points of origin and travel times were identified. Using virtual maps, the geographic dispersion of customers in each store......

Key Word: Supermarket; retai; area of influence.

[1]. Applebaum, W. (1964). Store Location Research-A Survey By Retailing Chains. Journal Of Retailing, 40(2), 53-56.
[2]. Applebaum, W. (1966). Methods For Determining Store Trade Areas, Market Penetration, And Potential Sales. Journal Of Marketing Research, 3(2), 127-141.
[3]. Boots, B. N. (1980). Weighting Thiessen Polygons. Economic Geography, 56(3), 248-259.
[4]. Converse, P. D. (1949). New Laws Of Retail Gravitation. Journal Of Marketing, 14(3), 379-384.
[5]. Huff, D. L. (1964). Defining And Estimating A Trading Area. Journal Of Marketing, 28(3), 34-38

Abstract: The U.S. healthcare system faces unprecedented financial challenges, requiring innovative approaches to financial management and resource allocation. This article examines the strategic role of Financial Planning and Analysis (FP&A) and Business Intelligence (BI) in enhancing healthcare resilience, with a specific focus on cost efficiency and resource optimization. Through a comprehensive literature review and analysis of case studies from hospitals and health......

Key Word:Financial Planning and Analysis, Business Intelligence, Healthcare Finance, Predictive Analytics, Cost Efficiency, Resource Allocation.

[1] Agris, J. L., & Spandorfer, J. M. (2016). HIPAA Compliance and Training: A Perfect Storm for Professionalism Education?. The Journal of law, medicine & ethics: a journal of the American Society of Law, Medicine & Ethics, 44(4), 652–656. https://doi.org/10.1177/1073110516684812
[2] Almeida, F. J., Silva, R. M., & Oliveira, L. T. (2024). Reviewing healthcare financial management: Strategies for cost-effective care. World Journal of Advanced Research and Reviews, 21(2), 52–60. https://doi.org/10.30574/wjarr.2024.21.2.0523
[3] Bain & Company, & KLAS Research. (2023). 2023 Healthcare Provider IT Report: Doubling Down on Innovation. https://klasresearch.com/report/2023-healthcare-provider-it-report-doubling-down-on-innovation/3348
[4] Bates, D. W., Saria, S., Ohno-Machado, L., Shah, A., & Escobar, G. (2014). Big data in health care: using analytics to identify and manage high-risk and high-cost patients. Health affairs (Project Hope), 33(7), 1123–1131. https://doi.org/10.1377/hlthaff.2014.0041
[5] Beam, A. L., & Kohane, I. S. (2018). Big Data and Machine Learning in Health Care. JAMA, 319(13), 1317–1318. https://doi.org/10.1001/jama.2017.18391

Abstract: The research encompasses the crossover of sustainable business by studying a green business model to increase bottom line profitability and market competitive advantage. Green business models combine environmental, social and governance (ESG) principles into the DNA of their operations as they seek to meet the increasing need for eco-goodness. Moving towards sustainability is not only good for the globe; it's good for the bottom line as well and can result in substantial.......

[1]. Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Capstone Publishing.
[2]. Nielsen. (2021). Sustainability Report: Consumer Trends and Insights. Nielsen.
[3]. Porter, M. E. (1985). Competitive Advantage: Creating and Sustaining Superior Performance. Free Press.
[4]. McKinsey & Company. (2022). The State of Sustainability: Industry Insights and Trends. McKinsey