Financial sector development plays an important role in promoting economic growth and welfare of the citizen of a country. On the other hand, financial sector instability or vulnerability, can adversely affect the economic growth and cause major disruptions in the country. This paper examines...

Brunei's economic performance-which was strong before the COVID-19 pandemic-has been buffeted by the health crisis and a pandemic-induced oil and gas price shock. The authorities responded fast and decisively. The number of new infections was quickly suppressed, thanks to a swift public health...

Countries within the Asian region are continuously struggling to improve the living standards of their citizens. Some of them are still facing a plethora of challenges due to the ever-increasing levels of both relative and absolute poverty. This is especially among the poorest of the poor who...

Ethical behavior is deemed important in today's environment as corruption scandals persist to exist. Financial malpractices have directed research attention to increase professional accountant's ethicality. This paper tries to analyses the ethical behavior of Bruneian Accounting professionals in...

"The trade-investment-service-intellectual property (IP) nexus remains at the heart of economic development and the main features of which are global value chains (GVCs) and digitalisation. The protection of intellectual property rights (IPR) has become a critical issue not only for advanced...

1. Innovation in ASEAN countries -- 2. The Transformation of Embedded Means into Resources During Community-Based Venture Creation -- 3. Entrepreneurial Innovation Strategy in the Midst of Pandemic: A Case of Bersih Solution -- 4. Evolution of Entrepreneurship Development among Different...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

This 2019 Article IV Consultation highlights that Brunei's economy has been adjusting to declining oil production since 2010 and lower oil and gas (O and G) prices since 2014, with the authorities undertaking wide-ranging reforms. Growth is expected to pick up in 2019 to 1.8 percent, with the...

This paper compares creativity experiences and perceptions among employees of small and medium-sized enterprises (SME) and students in higher education institutions (HEI) in Brunei Darussalam. The study was conducted through interactions and surveys to assess (i) understanding and practice of...

Postal Services face many challenges or issues including competition, privatization, technology and substitution from electronic and digital services. From previous studies have examined the relationship between service quality, customer satisfaction, perceived value, convenience and trust....

For the past years, Brunei Darussalam has seen an increase in its electricity consumption with an average annual rate of increase of 3% per annum from the year 2011 to 2015. Like other developing countries with tropical climates, electricity consumption from air conditioning systems contributes...

The effects of falling oil prices are being felt by oil producing countries including Brunei Darussalam which forced them to take preventive measures. This is another great challenge for Brunei as Brunei is already lacking in diversification, its source of income is highly dependent on oil and...

For the past years, Brunei Darussalam has seen an increase in its electricity consumption with an average annual rate of increase of 3% per annum from the year 2011 to 2015. Like other developing countries with tropical climates, electricity consumption from air conditioning systems contributes...

The objective of this study is to examine the technical efficiency (TE) and the decomposition of pure technical efficiency (PTE) and scale efficiency (SE) of domestic and foreign Islamic banks from the selected Southeast Asian Countries. The sample comprised of 29 domestic and foreign Islamic...

Brunei must enact an effective competition policy in order to participate as a member in regional trading blocs like the APEC, ASEAN and the Trans-Pacific Partnership. What effect would Brunei’s Competition Order have on Brunei – and specifically its small and medium enterprises or SMEs (the...

Brunei must enact an effective competition policy in order to participate as a member in regional trading blocs like the APEC, ASEAN and the Trans-Pacific Partnership. What effect would Brunei's Competition Order have on Brunei - and specifically its small and medium enterprises or SMEs (the...

The objective of this study is to examine the technical efficiency (TE) and the decomposition of pure technical efficiency (PTE) and scale efficiency (SE) of domestic and foreign Islamic banks from the selected Southeast Asian Countries. The sample comprised of 29 domestic and foreign Islamic...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...