Abstract Payment for forest ecosystem services (PFES) policy is a prevalent strategy designed to establish a marketplace where users compensate providers for forest ecosystem services. This research endeavours to scrutinise the impact of PFES on households’ perceptions of forest values and their behaviour towards forest conservation, in conjunction with their socio-economic circumstances and their communal involvement in forest management. By incorporating the social-ecological system framework and the theory of human behaviours in environmental conservation, this study employs a structural equations model to analyse the factors influencing individuals’ perceptions and behaviours towards forest conservation. The findings indicate that the payment of PFES significantly increases forest protection behaviour at the household level and has achieved partial success in activating community mechanisms to guide human behaviour towards forest conservation. Furthermore, it has effectively leveraged the role of state-led social organisations to alter local individuals’ perceptions and behaviours towards forest protection.

Abstract This research examines three data mining approaches employing cost management datasets from 391 Thai contractor companies to investigate the predictive modeling of construction project failure with nine parameters. Artificial neural networks, naive bayes, and decision trees with attribute selection are some of the algorithms that were explored. In comparison to artificial neural network’s (91.33%) and naive bays’ (70.01%) accuracy rates, the decision trees with attribute selection demonstrated greater classification efficiency, registering an accuracy of 98.14%. Finally, the nine parameters include: 1) planning according to the current situation; 2) the company’s cost management strategy; 3) control and coordination from employees at different levels of the organization to survive on the basis of various uncertainties; 4) the importance of labor management factors; 5) the general status of the company, which has a significant effect on the project success; 6) the cost of procurement of the field office location; 7) the operational constraints and long-term safe work procedures; 8) the implementation of the construction system system piece by piece, using prefabricated parts; 9) dealing with the COVID-19 crisis, which is crucial for preventing project failure. The results show how advanced data mining approaches can improve cost estimation and prevent project failure, as well as how computational methods can enhance sustainability in the building industry. Although the results are encouraging, they also highlight issues including data asymmetry and the potential for overfitting in the decision tree model, necessitating careful consideration.

Abstract Cities are no longer viewed as creatures with a linear-climax-established cycle but as ecosystems with dynamic and complicated processes, with people as the primary component. Thus, we must understand urban ecology’s structure and function to create urban planning and appreciate the mechanisms, dynamics, and evolution that connect human and ecological processes. The ecological city (ecocity) is one of the city conceptions that has evolved with the perspective of urban ecology history. The concept of ecocity development within urban ecology systems pertains to recognizing cities as complex ecosystems primarily influenced by human activities. In this context, individuals actively engage in dynamic problem-solving approaches to address environmental challenges to ensure a sustainable and satisfactory quality of life for future generations. Therefore, it is necessary to study how ecocity has developed since it was initiated today and how it relates to the urban ecology perspective. This study aims to investigate the progression of scholarly publications on ecocity research from 1980 to 2023. Additionally, it intends to ascertain the trajectory of ecological city research trends, establish connections between scientific concepts, and construct an ecological city science network using keyword co-occurrence analysis from the urban ecology perspective. The present study used a descriptive bibliometric analysis and literature review methodology. The data was obtained by utilizing the Lens.org database, was conducted using the VOS (Visualization of Similarities) viewer software for data analysis. The urban ecology research area ecology of cities can be studied further from density visualization of ecosystem services and life cycle assessment. Finally, the challenges and future agenda of ecocity research include addressing humans by modeling functions or processes that connect humans with ecosystems (ecology of cities), urban design, ecological imperatives, integration research, and improving the contribution to environmental goals, spatial distribution, agriculture, natural resources, policy, economic development, and public health.

Abstract In an era characterized by technological advancement and innovation, the emergence of Electronic Government (e-Government) and Mobile Government (m-Government) represents significant developments. Previous studies have explored acceptance models in this domain. This research presents a novel acceptance model tailored to the context of m-Government adoption in Jordan, integrating the Information System (IS) Success Factor Model, Hofstede’s Cultural Dimensions Theory, and considerations for law enforcement factors. The primary objective of this study is to investigate the strategies for promoting and enhancing the adoption of m-Government applications within Jordanian society. Data collection involved the distribution of 203 electronic questionnaires, with subsequent analysis conducted using SPSS. The findings reveal the acceptance and significance of three hypotheses: Information Quality, Service Quality, and Power Distance. Additionally, the study incorporates the influence of Law Enforcement factors, contributing to a comprehensive understanding of the multifaceted determinants shaping the adoption of m-Government services in Jordan.

Abstract Through a comparative investigation of the function of socialist realism in the drama and law of Kenya, Nigeria, and South Africa, this research investigates the decolonization of neo-colonial hegemonies in Africa. Using the drama and legal systems of Kenya, Nigeria, and South Africa as comparative case studies, the research explores how African societies can challenge and demolish oppressive systems of domination sustained by colonial legacies and contemporary neo-colonial forces. Relying on the Socialist Realism and Critical Postcolonial theoretical frameworks which both support literary and artistic genre that encourages social and political transformation, the research deploys the case study analysis, comparative literature analysis and focused group discussion methods. Data obtained are subjected to content and thematic analysis. The study emphasizes how important the relationship between the legal and artistic worlds is to the fight against neo-colonialism. It further reveals the transformational potential of socialist realism as a catalyst for social change by looking at themes of resistance, social justice, and the amplifying of disadvantaged voices in drama and legal discourse. The research contributes to ongoing discussions about de-neo-colonization through this comparative case study, and emphasizes the role socialist realism plays in overthrowing neo-colonial hegemonies. The study sheds light on the distinct difficulties and opportunities these nations—and indeed, all of Africa—face in their pursuit of decolonial justice by examining the experiences of Kenya, Nigeria, and South Africa.

Abstract This study rigorously investigates the Starlink Project’s impact on Thailand’s legal frameworks, regulatory policies, and national security concerns. Utilising a well-structured online questionnaire, we collected responses from 1378 Thai participants, meticulously selected to represent diverse demographics, technology usage patterns, and social media interactions. Our analytical approach integrated binary regression analysis to dissect the intricate relationships between various predictor variables and the project’s potential effects. Notably, the study unveils critical insights into how factors such as age, gender, education level, income, as well as specific technology and social media usage (including laptop, smartphone, tablet, home and mobile Internet, and TikTok), influence perceptions of Starlink’s impact. Intriguingly, certain variables like Twitter and YouTube usage emerged as non-significant. These nuanced findings offer a robust empirical basis for stakeholders to forge targeted strategies and policies, ensuring that the advent of the Starlink Project aligns with Thailand’s national security, legal, and regulatory harmony.

Abstract Purpose: The aim of the study is to apply policy analysis matrix (PAM) to identify international competitiveness of marketing channels and policy impacts of government on each marketing channels. Methodology: Policy analysis matrix is employed to evaluate influences of macroeconomic policy on the Tuong-mango value chain. The study investigated 213 sampling observation of eight main actors in chain. Findings: The findings indicate that although domestic channel 4 exhibits competitiveness (Private cost ratio (PRC) < 1), channels 1, 2, and 3 possess both comparative and competitive advantages (PRC < 1, Domestic Resource Cost (DRC) < 1, and social benefit-cost (SBC) > 1). The government’s strategy on production protection, referred to as Nominal protection coefficient on tradable output (NPCO) 0.16, together with the plan for enhancing added value, denoted as Effective protection coefficient (EPC) 0.14 and Subsidy ratio to producers (SRP) −0.18, place a significant emphasis on the first export channel. The government’s subsidy plan grants preferential treatment to Channel 4 in terms of the pricing of commercially available products, with a Nominal protection coefficient on tradable input (NPCI) value of 0.75. A value-added strategy is implemented for export channels 2 and 3, which have EPCs of 0.76 and 0.85, respectively. Policy implications: If the tradable cost is modified by 20%, there will be a change in the ratio of DRC, SBC, EPC, and SRP. While the EPC does not see a 20% reduction in domestic prices, the DRC and SBC do benefit from this cost reduction. A reduction of 20% in the local cost, coupled with a corresponding rise of 20% in the Free on Board (FOB) price, would result in a significant elevation of the SRP for export channels 1, 2, and 3. Conclusion: This is as evidence for the combination of quantitative is a dynamic tool in the policymaking process to ensure targets, constrictions, and consistent policies for agricultural fields. This permits policies to be changed in steps with an alteration in the economy and priorities set up for the tropical fruits and vegetables field.

Abstract The main objective of this study was comparative advantages analysis at social price of Num-mango in the export channels. The examination of the domestic resource cost per shadow exchange rate (DRC/SER) ratio provides insights into the comparative advantage of the trading system in the Num-mango industry. A comprehensive study was conducted, with a total of 317 observations, with a specific emphasis on the significant individuals in Vinh Long, Vietnam. The comparative advantage of the Num-mango commerce system was inferred from a DRC/SER ratio below one, which may be attributed to the existence of two distinct export channels. The DRC/SER in export channel 1 exhibited values of 0.55, 0.67, and 0.53 over the three seasons. In season 1, export channel 2 had a score of 0.42, which then was 0.79 in season 2. The value of export channel 2 had a consistent upward trend during season 3, reaching its highest point of 0.3. It is recommended that regulators and governments provide export-focused incentives that prioritize the maximum comparative advantage. This study examines the concept of comparative advantage within export supply chains, specifically in relation to a diverse selection of tropical fruits and vegetables. Furthermore, it provides empirical evidence that supports the applicability and reliability of the Ricardian model.

Abstract The present study aimed to determine the dynamic relationship between good governance, fiscal policy, and economic growth in Oman. In the context of the current study, researchers chose a quantitative approach to answer the research questions, utilizing the latest 2023 data from the World Bank and The Global Economy databases. The data for the current study was carefully selected using variables that represent aspects of governance, fiscal policies, and economic performance. Our analysis uses Ordinary Least Squares (OLS) regression and the Autoregressive Distributed Lag (ARDL) Model. These methods help us understand these factors’ immediate and long-term impacts on Oman’s economy. The results we obtained offer fascinating insights into the country’s economic dynamics. We observe bidirectional causal relationships between the Good Governance Index (GGI) and the Regulatory Quality Index (RQI) and economic growth, while Fiscal Policy Effectiveness (FPE), Government Efficiency Index (GEI), and the Rule of Law Index (RLI) exhibit unidirectional causality towards GDP. Budget Balance (BB) shows no causal relationship with GDP, implying external factors influence it. Additionally, moderation analysis underscores the significance of digital financial inclusion in amplifying the effects of governance and fiscal policies on economic growth. These findings hold practical implications for policymakers and stakeholders in Oman. Specifically, they highlight the importance of governance, regulatory quality, and effective fiscal policies in shaping the economic landscape. To foster sustainable economic development, efforts should improve governance, enhance fiscal policy effectiveness, and promote digital financial inclusion.

Abstract Implementing green retrofitting can save 50–90% of energy use in buildings built worldwide. Government policies in several developed countries have begun to increase the implementation of green retrofitting buildings in those countries, which must rise by up to 2.5% of the lifespan of buildings by 2030. By 2050, it is hoped that more than 85% of all buildings will have been retrofitted. The high costs of implementing green retrofitting amounting to 20% of the total initial construction costs, as well as the uncertainty of costs due to cost overruns are one of the main problems in achieving the implementation target in 2050. Therefore, increasing the accuracy of the costs of implementing green retrofitting is the best solution to overcome this. This research is limited to analyzing the factors that influence increasing the accuracy of green retrofitting costs based on WBS, BIM, and Information Systems. The results show that there are 10 factors affecting the cost accuracy of retrofitting or customizing high-rise office buildings, namely Energy Use Efficiency, Water Use Efficiency, Use of Environmentally Friendly Materials, Maintenance of Green Building Performance during the Use Period, Initial Survey, Project Information Documents, Cost Estimation Process, Resources, Legal, and Quantity Extraction applied. These factors are shown to increase the accuracy of green retrofitting costs.

Abstract The research aims to explore the degree of acceptance of digital work culture among the youth in the Emirati society within the study sample. Additionally, it aims to reveal the relationship between “gender” and “educational status” as sociodemographic factors among the youth in the study sample and their level of acceptance of digital work culture. Furthermore, the study aims to identify prospective trends in digital work culture among young individuals in Emirati society. Due to the nature of the descriptive research, it employed the “sample social survey” approach. The field study primarily utilized a quantitative tool for data collection, namely the “digital questionnaire.” This questionnaire was administered to a purposefully chosen random sample comprising young individuals actively seeking employment opportunities (unemployed individuals) or those new to the labor market. The participants fell within the age group of 15 to 35 years, totaling 184 individuals. Care was taken to ensure that this sample was representative of all youth categories in Emirati society, considering demographic factors such as gender, place of residence, and educational status. The research findings indicate that an overwhelming majority of young individuals in the study sample (97.8%) have no obstacles to accepting job opportunities that necessitate digital and technological skills. Moreover, the study uncovered a direct and statistically significant relation between “gender” and the “level of acceptance of digital work culture,” favoring females. This implies that females are more inclined to accept digital job opportunities compared to males. Additionally, the results highlighted a positive and statistically significant relation between both “educational status” and the “level of acceptance of digital work culture.” In other words, individuals with higher levels of education demonstrate a greater interest in digital job opportunities. Utilizing Step-wise Regression, the study also made predictions about the spread of “future digital work culture” in the United Arab Emirates based on the variable of “education.”

Abstract Conflicts are inevitable in any human community, despite the fact that they are never desirable. One of the characteristics of the contemporary world is conflict. Different parties participate in disputes (individuals, organizations, and states). When disputes arise, interventionist methods are put into action. Conflicts arise in a variety of ways, such as disagreement, rage, quarrelling, hatred, destruction, killing, or war, because human requirements are diverse. Conflict takes many different shapes, and so do interventions. Individuals, groups (both local and foreign), and governments can all intervene in a conflict. The media and its functions are up for debate among those who mediate disputes. Can the media be seen as intervening in a dispute, or are they merely performing their mandated duties? The diversity of opinions is what drives conversations in peace journalism. In addition, peace journalism promotes media engagement and intervention in conflict situations in order to lessen and end conflict. Media intervention, according to some critics, is not objective journalism because those in charge of educational information management and journalists are not expected to make decisions about the news; rather, they should just tell it as they see it. Therefore, the purpose of this article is to examine the idea of conflict, the stages of conflict development, interventions in conflicts, and the contentious position of the media in conflicts from an educational information management perspective. Hence, this paper will contribute to the role of educational information management via social media and other new media platforms, which have occasionally been used to hold governments responsible, unite people in protest of violence, plan relief operations, empower people, dissipate tensions via knowledge sharing, and create understanding across boundaries.

Abstract This study critically examines the implications of international transport corridor projects for Central Asian countries, focusing on the Western-backed Transport Corridor Europe-Caucasus-Asia (TRACECA), the Chinese initiative “One Belt—One Road”, and the International North-South Transport Corridor (INSTC) supported by the Russian Federation, India, and Iran. The analysis underscores the risks associated with Western projects, highlighting a need for a more explicit commitment to substantial infrastructure investments and persistent contradictions among key investors and beneficiaries. While the Chinese initiative presents significant benefits such as transit participation, infrastructure development, and economic investments, it also carries risks, notably an increased debt burden and potential monopolization by Chinese corporations. The study emphasizes that Central Asian countries, though indirect beneficiaries of INSTC, may not be directly involved due to geographical constraints. Study findings advocate for Central Asian nations to balance foreign investments, promote economic integration, and safeguard political and economic sovereignty. The study underscores the region’s wealth of natural and human resources, emphasizing the potential for increased demand for goods and services with improved living standards, strategically positioning these countries in the evolving global economic landscape.

Abstract COVID-19 has presented considerable challenges to fiscal budget allocations in developing countries, significantly affecting decisions regarding number of investments in the transport sector where precise resource allocation is required. Elucidating the long-term relationship between public transport investment and economic growth might enable policymaker to effectively make a decision in regard to those budget allocation. Our paper then utilizes Thailand as a case study to analyze the effects on economic growth in a developing country context. The study employs Cointegration and Vector Error Correction Model (VECM) techniques to account for long-term correlations among explanatory variables during 1991–2019. The statistical findings reveal a significantly positive correlation between transport investment and economic growth by indicating an increase of 0.937 in economic growth for every one-percent increment in transport investment (S.D. = 0.024, p < 0.05). This emphasizes the potential of expanding the transport investment to recover Thailand’s economy. Furthermore, in terms of short-term adjustments, our results indicate that transport investment can significantly mitigate the negative impact of external shocks by 0.98 percent ( p < 0.05). These findings assist policymakers in better managing national budget allocations in the post-Covid-19 period, allowing them to estimate the duration of crowding-out effects induced by shocks more effectively.

Abstract In regard to national development (ND), this review article (which is basically a perspective approach) presents retroactive and forward-looking perspectives on university education in Nigeria. In the past, particularly during the 1970s, the Nigerian university (NU) sector was among the most outstanding in Africa as well as globally. The best institutions drew students from around Africa, who flocked to Nigeria to study. The NU structure evidently contained four essential components for an international and effective university system, viz., world-class instructors, world-class students, a conducive learning environment, and global competitiveness. The NU structure, nevertheless, has undergone some neglect over the past thirty years and lost its distinctive identity, which raises questions about its function and applicability at the current stage of ND. Hence, some retrospective and forward-looking observations on university education in Nigeria in connection to ND are conveyed in this perspective article uses basically published articles and other relevant literature, as well as other sources and data from available literature. Hitherto, there is an urgent need for reinforcement of the university system in order to give it the desired and comparable international quality and functionality needed to meet the demands of current issues and the near future. However, this article conveys an intense belief and conviction that the NU system is still important for both the political and socioeconomic development (growth) of the nation. The article concludes by recommending the way forward in this regard.

Abstract As cities continue to face the increasing demands of urban transportation and the need for sustainable mobility solutions, the integration of intelligent transportation systems (ITS) with smart city infrastructure emerges as a promising approach. This paper presents a novel framework for integrating ITS with smart city infrastructure, aiming to address the challenges of urban transportation and promote sustainable mobility. The framework is developed through a comprehensive literature review, case studies, and stakeholder interviews, providing significant insights into the integration process. Our research outlines the key components of smart city infrastructure that can be integrated with ITS, highlights the benefits of integration, and identifies the challenges and barriers that need to be addressed. Additionally, we propose and apply evaluation methods to assess the effectiveness of ITS integration with smart city infrastructure. The results demonstrate the novelty and significance of this framework, as it significantly reduces traffic congestion, improves air quality, and enhances citizen satisfaction. This paper contributes to the existing literature by providing a comprehensive approach to integrating ITS with smart city infrastructure, offering a transformative solution for urban transportation challenges.

Abstract There is no denying that the COVID-19 pandemic resulted in significant stress worldwide and impacted practically every aspect of human activity. The impacts of this deadly virus on education are not seen as gaining much-needed focus from the scientific research community. The majority of educational institutions globally switched to online instruction during the COVID-19 pandemic. However, there were considerable differences in the technical readiness of various nations. In this regard, the study’s attempt to provide a way forward for how the educational sector ought to manage the challenges brought on by COVID-19 issues in support of online educational activities. Since some of the consequences that resulted have an impact on the educational sector, the answers presumably also should have included innovations that would improve scientific research to lessen its effects. Particularly, it appears there is still much that has to be done about the impact of the COVID-19 pandemic on the educational sector. Hence, this perspective review study aims to explore the potential relationship between the COVID-19 pandemic and the educational sector while suggesting a way forward.

Abstract The number of accidents at level railway crossings, especially crossings without gate barriers/attendants, is still very high due to technical problems, driving culture, and human error. The aim of this research is to provide road maps application based on ergonomic visual displays design that can increase awareness level for drivers before crossing railway crossings. The double awareness driving (DAD) map information system was built based on the waterfall method, which has 4 steps: defining requirements, system and software design, unit testing, and implementation. User needs to include origin-destination location, geolocation, distance & travel time, directions, crossing information, and crossing notifications. The DAD map application was tested using a usability test to determine the ease of using the application used the System Usability Scale (SUS) questionnaire and an Electroencephalogram (EEG) test to determine the increase in concentration in drivers before and immediately crossing a railway crossing. Periodically, the application provides information on the driving zone being passed; green zone for driving distances > 500 m to the crossing, the yellow zone for distances 500m to 100m, and the red zone for distances < 100 m. The DAD map also provides information on the position and speed of the nearest train that will cross the railway crossing. The usability test for 10 respondents giving SUS score = 97.5 (satisfaction category) with a time-based efficiency value = 0.29 goals/s, error rate = 0%, and a success rate of 93.33%. The cognitive ergonomic testing via Electroencephalogram (EEG) produced a focus level of 21.66%. Based on the results of DAD map testing can be implemented to improve the safety of level railroad crossings in an effort to reduce the number of driving accidents.

Abstract The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

Abstract In the current competitive global marketplace, innovation is key for high-tech firms to thrive. Open innovation offers a promising approach, but its effectiveness remains unclear. Therefore, this research explored the connection between open innovation, knowledge management capability, and innovation performance within high-tech firms. We used a mediation approach to highlight the central role of knowledge management capability in the relationship between open innovation and innovation performance. We used a survey questionnaire approach to collect data from the 462 employees of high-tech firms on open innovation, knowledge management capability, and innovation performance using a convenient sampling technique. We used partial least square structural equations modeling through PLS-SEM statistics. Results indicated that open innovation has a direct, positive and significant connection with innovation performance. Similarly, the current research serves as a pioneering exploration into mediation analysis, highlighting the mediating role of knowledge management capability that influences the relationship between open innovation and innovation performance. Empirical studies offer valuable insights for leaders of high-tech firms, guiding them to identify effective knowledge management practices and determine the ideal extent of open innovation to boost innovation performance. The current study reveals novel insights into the benefits of knowledge management capability in enhancing open innovation efforts within firms. This research provides valuable implications and future research directions.

Abstract The economy of Pakistan has faced many challenges due to COVID-19, leading to numerous systemic failures and leaving it struggling to recover. This research aims to shed light on the specific challenges faced by Pakistani textile companies during the pandemic. Comprehensive data was collected from one hundred fifty-three textile managers in Pakistan. Upon examining the impact of COVID-19 on businesses, it has been found that the most pressing issues revolved around working capital and strategies for generating new sales. Interestingly, many of these businesses were well-prepared in the digital realm, readily embracing digital knowledge and seizing opportunities by pivoting to the production of personal protective equipment (PPE) and N95 masks. This study aims to evaluate the early consequences of COVID-19 on Pakistan’s textile industry. Considering the scarcity of research on these challenges and opportunities, our work contributes to a better understanding of the hurdles the textile sector faces. Furthermore, it sets the groundwork for future research in this domain. It provides valuable insights for textile businesses, enabling them to align their strategies with the ever-evolving digital marketing landscape.

Abstract Relying on the D-Vine copula model, this paper delves into the hedging capabilities of Brent crude oil against the exchange rate of oil-exporting and oil-importing nations. The results affirm Brent crude oil’s role as a safeguard and a refuge against the fluctuations of major currencies. Furthermore, we reaffirm that oil retains its robust hedging and safe-haven attributes during times of crisis, with currency co-movements across all countries exhibiting greater correlation than during the entire dataset. Additionally, our empirical findings highlight an unusually positive correlation between Brent crude oil and the Russian exchange rate during the Russia-Ukraine conflict, demonstrating that oil functions as a less effective hedge and a less dependable refuge for the Russian exchange rate in such geopolitical turbulence.

Abstract The construction industry is responsible for over 40% of global energy consumption and one-third of global greenhouse gas emissions. Generally, 10%–20% of energy is consumed in the manufacturing and transportation stages of materials, construction, maintenance, and demolition. The way the construction industry to deal with these impacts is to intensify sustainable development through green building. The author uses the latest Green Building Certification Standard in Indonesia as the Green Building Guidelines under the Ministry of Public Works and People’s Housing (PUPR) Regulation No. 01/SE/M/2022, as a basis for evaluating existing office buildings or what is often referred to as green retrofit. Structural Equation Modeling-Partial Least Squares (SEM-PLS) is used by the authors to detail the factors influencing the application of green building by analyzing several variables related to the problem studied, which are used to build and test statistical models of causal models. From this study, it is concluded that the most influential factors in the implementation of green retrofitting on office buildings are energy savings, water efficiency, renewable energy use, the presence of green building socialization programs, cost planning, design planning, project feasibility studies, material cost, use of the latest technology applications, and price fluctuations. With the results of this research, there is expected to be shared awareness and concern about implementing green buildings and green offices as an initiative to present a more energy-efficient office environment, save operating costs, and provide comfort to customers.

Abstract Mobile banking has become very important in today’s life as technological advancements have led bank clients to use banking services. Clients’ attitudes toward mobile banking services are based on their expectations is the background of this research. So, the main objective is to observe the purposeful conduct in mind of clients to adopt mobile banking services. This study also examines the influence of six variables on financial services clients’ desire to utilize mobile banking services, including perceived benefits, perceived ease of use, trust, security, perceived privacy, and technology expertise. Consequently, the goal of this study is to find out the crucial and deciding factors that may influence clients’ willingness to use mobile banking features in Bangladesh as a developing country. The sample shaped for this research is 310 respondents from Bangladesh a developing country. For analytical purposes, SEM has been used to test hypotheses. The results show that in Bangladesh, factors like perceived value, security, and technological aptitude greatly determine whether a customer will utilize mobile banking. Financial institutions have proven to be successful in serving clients through mobile phones. Clients have made good use of mobile banking only to save money, cost, and labor. The research suggests that mobile banking operations must be timely and accurate, the transaction process must be short, interactivity, convenience of usage, and so on. The findings have important implications for bank regulatory authority, management, bankers, and executives who wish to increase mobile banking usage to secure their long-term profitability.

Abstract This research aims to determine the factors driving the success of four large cities in Indonesia in implementing Transit-Oriented Development (TOD) infrastructure policies beyond the eight TOD 3.0 Principles. Only a few studies like this have been conducted. The research uses qualitative methods and is supported by in-depth interviews with stakeholders, community leaders, community groups, and service users. The research findings reveal six themes: policy dialogue, organizational structure and coordination, changes in community habits, resources, dissemination and communication, and transportation and connectivity services. The characteristics of the community in the study area that prioritize deliberation are important determinants in policy dialogue and are involved in determining policy formulation. The city government has established a comprehensive organizational and coordination structure for the village and sub-district levels. The Government controls infrastructure development activities, establishes a chain of command and coordination, and encourages people to change their private car usage habits. The city government combines all this with the principle of deliberation and conveys important information to the public. The research highlights the differences in TOD implementation in Indonesia compared to other countries. Specifically, the existence of policy dialogue and the direct involvement of community members influence the level of program policy formulation and are crucial in controlling urban infrastructure development.

Abstract As digital technologies continue to shape the economy, countries are faced with increasing scrutiny in the use of digital transformation to aid productivity and improve performance. In South Africa, the COVID-19 pandemic accelerated Small and medium-sized businesses’ (SMEs’) uptake of digital technologies, as many businesses had to shift their operations online and adopt new digital tools and technologies to solve the challenges posed by the pandemic. This has led to an increased focus on digital transformation mechanisms among South African firms. Therefore, the study examines the effect of digital transformation on the productivity of firms using cross-sectional data from the World Bank Enterprise Survey (WBES) (2020). The survey was based on firms and is a representative sample of the private sector in the South African economy and covers a wide variety of business environment themes, such as infrastructure, competitiveness, access to finance, and performance indicators. We found that digital transformation improved productivity of South African firms. Furthermore, empirical findings are reassuring robust to the IV-2SLS and quantile regression model, size of business, sectoral and provincial analysis. Finally, we recommend that policy makers should develop and implement initiatives to improve digital infrastructure, including high-speed internet access and reliable connectivity, especially in rural and underserved areas.

Abstract The significance of remittances to the Vietnamese economy necessitates investigating how they affect the value of the Vietnamese currency and other macroeconomic factors. Macroeconomic articles struggle to discover their impact on economic development, but measured remittances by migrant workers have recently soared. There is no academic study that has examined this phenomenon in Vietnam. This study uses wavelet frameworks to analyze the lead-lag nexus between exchange rates, remittances, and economic growth in Vietnam in time-frequency domains from 1995 to 2020. Overall, we find that: (i) remittances enhance economic growth in the short and medium run; (ii) exchange rates boost remittances in the short and medium run; (iii) exchange rates promote GDP in all frequency and time domains. Moreover, the partial wavelet coherence and multiple wavelet coherence frameworks also offered evidence supporting the wavelet coherence approach. More importantly, the outcomes of wavelet-based Granger causality unveil that there is two-way causality between the selected indicators, which means that all the indicators can predict each other at different frequencies. Our empirical results provide meaningful information for market participants and policymakers.

Abstract The advent of the COVID-19 pandemic has precipitated a paradigm shift in education, marked by an increasing reliance on technology and virtual platforms. This study delves into the post-pandemic landscape of Islamic higher education at the State Islamic Institute of Palangka Raya, Central Kalimantan, Indonesia, focusing on students’ readiness, attitudes, and interests toward sustained engagement with e-learning. A cohort of 300 students across all semesters of Islamic Education partook in the investigation. Utilising Structural Equation Modelling, the study gauged students’ preparedness, perceptions, and inclinations toward online learning. Results indicate a general readiness among students for online learning, with a pivotal role attributed to technological devices and internet connectivity. Positive attitudes toward online learning were prevalent, with flexibility and accessibility emerging as significant advantages. Moreover, students showed keen interest in online learning, valuing its technological advancements, affordability, and intellectually challenging nature. These findings highlight the digital transformation of traditional teaching methods among Islamic higher education students, who are typically known for their emphasis on direct interaction in teaching and learning. Their receptivity to innovative learning modalities and adaptability to the digital era’s difficulties highlight the need for educational institutions to leverage this enthusiasm. Comprehensive online learning platforms, robust technological support, and a conducive learning environment are advocated to empower Islamic higher education students in navigating the digital landscape and perpetuating their pursuit of knowledge and enlightenment.

Abstract A metaverse is an environment where humans interact socially and economically as avatars in cyberspace, which acts as a metaphor for the real world but without its physical or economic limitations. Many people use this new technology to connect with others, exchange content or discover new hobbies. Unlike other virtual worlds, the metaverse offers an online world that can be shaped. For the ports of the Spanish port system, it is intended to determine the new virtual port ecosystem that could be developed in the short term through an affinity diagram, which is a diagram that is used for the organization of ideas provided by a group on a complex problem that is held in a specific area, in this case reaching meta ports in the port system. The main conclusion is that to advance on this concept the new operating models and customers and services, are the blocks where the greatest efforts will have to be made.

Abstract Lean (also referred to as the Toyota Production System, TPS) is considered to be a radical alternative to the traditional method of mass production and batching principles for maximising operational efficiency, quality, speed and cost. Many hospitals inspired from lean manufacturing to develop their process. They had many improvements in their process. Hospitals reduced their patient waiting times, defects, wastes related to inventory, staff movement and patient transportation by implementing. This study utilizes scientometric and bibliometric tools to analyze visually the literature published in the field of medical lean manufacturing from 2009 to 2023. The relevant articles published from 2009 to 2023 were retrieved from the Web of Science Core Collection, VOSviewer and R software were used for bibliometric analysis and visualization. The number of publications related to the research has been increasing year by year before 2021, and then showed a downward trend, including 418 articles from 64 countries and regions, 743 institutions, 198 journals, and 1766 authors. The United States, Italy, and England are the main publishing countries in this research field. The journal “International Journal of Lean Six Sigma” published the most papers ( n = 21) about lean manufacturing in medicine, the author with the most publications is Teeling SP, and the most influential author is Improta G. The top three keywords are “Healthcare”, “Quality improvement” and “Management”. This study provides a comprehensive bibliometric analysis of lean manufacturing in medicine, which can help researchers understand the current research hotspots in this field, explore potential research directions, and identify future development trends.

Abstract Information transparency is a basic principle of good governance that few studies in the literature have thoroughly examined. Riau Province in particular has a high record of land and forest conflicts that needs urgent response, yet environmental policies have mostly been scrutinized for its resource extraction and regulation aspects, not their aspect of information transparency. Low proactive disclosure of information from local governments is a recurring issue in Riau Province, so FITRA Riau initiated the Public Information Openness Index (IKIP) to cover the Riau Province and 12 regencies/cities. To address this research gap of governmental public bodies’ information transparency, this study conducted the novel substantive approach critical review to see the extent of local government’s transparency regarding their budgeting for one of Riau’s most prevalent issues, namely land and forest governance (TKHL). From March to September 2019, this study used a triangulation of data collected from information access tests, IKIP evaluation, and focus group discussion involving the Riau Information Commission, the Information Management and Documentation Officers (PPID) of the 12 regencies, and the Governor of Riau Province. After analyzing the four aspects of regulation, institution, budget, and TKHL information, results determined that the most open region in Riau Province is Indragiri Hulu, and the least open region is Kuantan Singingi. Information transparency is still limited in procedural terms, in which all regions have more or less fulfilled the administrative regulation demands but the substance of the public information across all aspects is too generic to truly inform the public of the regions’ TKHL.

Abstract This study addresses the impact of the tourism sector on poverty, poverty depth, and poverty severity in Indonesia, focusing on the micro-level dynamics in the province. Despite numerous tourism destinations, their strategic contribution to regional progress remains underexplored. The motivation stems from the need to comprehend the nuanced relationship between tourism and poverty at both the national and local levels, with specific attention to the untapped potential at the province level in Indonesia. We hypothesize that a higher tourism sector GRDP will be inversely correlated with poverty levels, and the inclusion of a Covid-19 variable will reveal a structural impact on poverty dynamics. Employing a Panel Regression Model, secondary data from the Central Statistics Agency (BPS) spanning 2011–2020 is utilized. A panel data regression equation model, including CEM, FEM, and REM, is employed to analyze the intricate relationship between tourism and poverty. The findings demonstrate a negative correlation between higher tourism sector GRDP and the number of poor people. The Covid-19 variable, considered a structural break, reveals a significant association between increased cases and elevated poverty and severity across Indonesian provinces. This study contributes a micro-level analysis of tourism’s role, emphasizing its impact at the provincial level. The findings underscore the need for strategic initiatives to harness the untapped potential of tourism in alleviating poverty and promoting regional progress.

Abstract The current era of Industry 4.0, driven by advanced technologies, holds immense potential for revolutionising various industries and fostering substantial economic growth. However, comprehending intricate processes of policy change poses difficulties, impeding necessary adaptations. Public apprehensions are growing about the inertia and efficacy of policy changes, given the influential role of policy environments in shaping development amidst resource constraints. To address these concerns, the study introduces the Kaleidoscope Model of policy change, serving as a roadmap for policymakers to enact effective changes. The study investigates the mediating impact of cultural change within the framework of the Kaleidoscope Model. The study delves into cultural influences by incorporating the Behavior Change Wheel (BCW) Theory. The methodology involves questionnaires survey, analysing using Structural Equation Modelling (SEM). The findings reveal that only the Policy Adoption and Policy Implementation components significantly affect the assessment of the effectiveness of the Construction 4.0 policy. Intriguingly, the final model demonstrates no discernible connection between the Kaleidoscope Model and the cultural influences. This study makes a noteworthy contribution to the realm of political science by furnishing a comprehensive framework and directives for the successful implementation of the Construction 4.0 policy.

Abstract This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.

Abstract Workplace bullying (WB) and workplace incivility (WI) appear to be the most alarming events with a potentially threat to the entire workforce and organization. Considering their implications, this research study is examining the effect of WB and WI on employee performance (EP) in the presence of psychological well-being (PW) among both relationships. Sample of the female employees (Nurses) working in the health care units and hospitals of the Azad Jammu and Kashmir (AJ&K), Pakistan was taken to collect the data. Data were collected from female nurses and their supervisors working in the public sector hospitals of AJ&K, Pakistan. The current study uses AMOS 21.0 for empirical analysis to estimate the “Structural Equation Model (SEM)”. The results of SEM show that WB and WI negatively influence nurses’ performance in Azad Jammu and Kashmir’s health sectors. Moreover, PW mediates the association between WB and EP. Similarly, the effects of WI decrease in the presence of PW. The current study provides theoretical and practical implications for Pakistan’s health sector regulators and other stakeholders. It also sheds highlight on the importance of a stress-free environment for health sector employees and postulates that employee productivity may be enhanced after eliminating bullying and incivility at the workplace. Further, the study guides managers to create stress-free environments and policies to enhance employee’s productivity.

Abstract The COVID-19 epidemic is a significant humanitarian crisis witnessed in contemporary times, necessitating the exploration of techniques and approaches that might augment the capabilities of individuals within society to mitigate the adverse consequences of this pandemic. Domestic workers have always been an important part of societal structure, and it is essential to ensure their awareness about the perils of the pandemic as well as implement preventive measures. This is crucial in order to effectively address the hazards associated with the ongoing epidemic. The primary objective of this study was to assess the efficacy of infographic technology in augmenting the level of knowledge among foreign domestic workers on the COVID-19 epidemic. The present study employed a quasi-experimental design to examine and compare the effects of infographic technology on the experimental group, while the control group received only public awareness messages disseminated to all citizens and residents. The study sample comprised (16) foreign domestic workers, who were assigned to the two research groups through a random allocation process. The development of the COVID-19 pandemic awareness scale was conducted. The measurement scale consisted of three dimensions: the cognitive awareness dimension, including a set of (12) statements; the performative awareness dimension, comprising a set of (8) statements; and the psychological awareness dimension, comprising a set of (10) statements. The findings demonstrated the superiority of the experimental group, which used the infographic approach, over the control group in fostering awareness of the COVID-19 epidemic throughout its three dimensions among the participants of the study. The study suggested the need of expanding the utilization of infographics in an attempt to enhance knowledge and awareness of the COVID-19 pandemic, alongside the establishment of varied databases for migrant domestic workers. The objective is also to develop an extensive digital awareness strategy about the impacts of the COVID-19 epidemic, so as to include an increased number of informative infographics.

Abstract Background: The background and objectives of the research revolve around bureaucracy as a classic form of the modern division of labor, with Max Weber acknowledging its inevitability. However, the objective implications of the bureaucracy’s iron cage are evident in governance and management experiences. The mayors of Tehran’s districts exemplify how Iranian culture interacts with bureaucracy. This research seeks to establish principles and governance for district governors using an alternative bureaucracy, parallel to conventional bureaucracy. Methods: The methods employed include twenty strategically selected interviews, considering age, municipal area, and work experience for maximum variance. Grounded theory methodology, specifically the approach by Anselm Strauss and Barney Glaser, guides the research, employing open coding, axial coding, and selective coding. MaxQDA 2020 software enhances the qualitative data analysis, facilitating organization, coding, and collaboration within the research team. Results: Findings indicate “inevitable violations” as a common starting point for interviewees, leading to three axes: “preconditions,” “objectives,” and “strategies and mechanisms” of alternative bureaucracy. In conclusion, breaking through bureaucracy becomes necessary for governors to act. Alternative bureaucracy, rooted in experience yet considering the bureaucratic field, requires transcendent goals. Hybridity and ethical principles are crucial when transitioning from conventional bureaucracy to the alternative in urban governance.

Abstract This study looked at how adding augmented reality (AR) to Jordanian fast-food apps during the pandemic impacts brand identity, consumer views, and interactions. It wanted to see if AR strengthens brand connections or leads to brand dilution concerns in the industry. The research utilized a qualitative approach, employing semi-structured interviews with 52 marketing managers from diverse fast-food establishments across Jordan. The study highlighted how mobile apps, especially AR, changed brand interactions in Jordan’s fast-food market. They boosted convenience and engagement but raised worries about food quality and brand dilution due to heavy app use. It stressed the need to balance tech innovation, preserve brand identity, offer personalized experiences, understand user behavior, and tackle app development challenges for better brand loyalty. The research offers practical implications for stakeholders, recommending strategic AR integration, a user-centric approach, cultural sensitivity in tech adoption, and the preservation of emotional connections. It emphasizes the significance of maintaining a delicate balance between leveraging technological advancements and safeguarding the distinctiveness of individual brand identities within an increasingly app-centric landscape. This study uncovers AR’s influence in Jordan’s fast-food scene, highlighting its transformative power and possible drawbacks. It offers practical advice for industry players, guiding them on how to navigate the digital shift without compromising brand integrity or customer connections.

Abstract This study aims to examine and challenge the impact of local government policy governance on the oil palm plantation sector in Riau Province, Indonesia. It was discovered that 1,628 million hectares of illegal oil palm plantations are located within forest areas. Plantation area and crop harvest areas are declining due to the increase in damaged old plants, low productivity of plantation crops, inadequate facilities and infrastructure conditions, low technology application, plantation business licensing, limited downstream plantation industry and marketing, assistance in changing the attitudes, behavior, and skills of farmers. The methodology used was exploratory qualitative to explore this topic, and the determination of research topics was conducted using Biblioshiny application analysis. Then, the data was analyzed using Nvivo 12 Plus software. The results of this study discovered that the policy governance of the oil palm plantation sector as a leading commodity in Riau Province, Indonesia, is influenced by three dimensions: firstly, the actor dimension; secondly, the structural dimension; and third, the empirical dimension of governance. This research contributes as a knowledge reference to oil palm plantations.

Abstract Concession agreements (CAs) in the port sector are designed to establish mutually beneficial arrangements for involved parties. They serve as catalysts, enabling ports to attract adept private investors and secure requisite funding to enhance port infrastructure, superstructure, and service quality. Concurrently, the imperative to mitigate negative externalities and promote sustainable practices in port organization and development remains paramount. In this context, the paper explores the nuanced landscape of CAs, specifically focusing on the urgent need for an innovative framework that integrates sustainability within port organization, operations and development. Drawing from existing academic discourse and field evidence, it systematically identifies, examines, and analyzes fundamental requirements and key factors that should be considered in CAs, in line with sustainable development and proposes a reference framework for an ideal Concession Agreement model. Despite evident strengthening of sustainability implications in port concessions, significant room for improvement persists. Nevertheless, dynamics in the field create a certain optimism for the future.

Abstract The world has changed to a massive degree in the past thousands of years. Most of the time, the amount of carbon dioxide in the atmosphere remains constant. In the late 18th century, according to the sources of CDIAC and NOOA, the level of carbon dioxide began to rise, and then in the 20th century, it went through the roof, reaching levels that had not been seen in nature for millions of years. The increase in carbon in the atmosphere is the major contributing factor to climate change. The key to reversing the damage is restoring the earth’s delicate, balanced carbon cycle. As carbon cycle depicts the way carbon moves around the earth. It consists of sources that emit the carbon component into the atmosphere. The biological side of the carbon cycle is well balanced due to respiration, where carbon dioxide is released into the atmosphere, then plants, bacteria, and algae take carbon dioxide out of the atmosphere during photosynthesis and the process they use to generate chemical energy. On the other hand, oceans are the best sources and sinks; carbon dioxide is endlessly being absorbed into the ocean and released from the oceans almost exactly at the same rate, which is rapidly influencing the carbon cycle. Similarity is a methodology that has many applications in the real world. The current research article is destined to study how statistics of carbon emission metrics are alike and belong to one cluster. In the current study, the research is destined to derive a similarity analysis of several countries’ carbon emission metrics that are alike and often fall in the range of [0, 1]. And deriving the proximity of the carbon emission metrics leading to similarity or dissimilarity. In the current context of data matrices of numerical data, an Euclidian measure of distance between two data elements will yield a degree of similarity. The current research article is destined to study the similarity analysis of carbon emission metrics through fuzzy entropy clustering.

Abstract In Kazakhstan, for more than 20 years, the state policy on the formation of a single information space, aimed at reducing budgetary resources for the formation and maintenance of information resources of government agencies, as well as the creation of a unified communication environment. The relevance of the article is due to the following factors: the acceleration of digital modernization processes in Kazakhstan under the influence of global informatization and the consideration of the prospects of improving the efficiency of the Kazakh government through the introduction of information technology is not always recognized by society as an institutional advantage. As special methodological tools, the study used experimental, empirical and heuristic methods to analyze factors and identify problems in budget financing in the field of digitalization and E-Government in Kazakhstan. The main source of data is the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. The main conclusions: there is a need for further economic and political modernization of Kazakh society through the widespread use of information technology, and in our view, the practical approach to the use of public financing to create a real e-government and the prospects for its development in Kazakhstan is interesting.

Abstract Carbonated soft drinks (CSDs) have long been a mainstay of the beverage business but changing consumer tastes and rising health awareness have necessitated a thorough study of the variables impacting consumer choices. This study intends to explore the complex web of customer preferences, purchasing behaviour, and perceptions related to carbonated soft drinks. This research analyses how numerous variables, including gender, affect these preferences and choices via careful examination. The purpose of thepresent research is to determine the perception of consumer influencing customer choice preferences for the consumption of carbonated soft drinks, influence of gender and the role of advertisement in finalizing the choice. It would be helpful to do further research to better understand how these highlighted variables affect purchasing choices, especially gender-based variances. The important influence of gender on consumer behaviour has been acknowledged. For this study, a structured questionnaire was distributed through online social media to individuals of 12–45 years of age from the period of April–May 2023. For analysis of the data collected, SPSS 22.0 was used. The study has confirmed that consumption of Coca-Cola is higher than any other soft drink in almost the entire country. The factors like youthfulness, tradition, status symbol and level of carbonation have different influences on the buying behavior of male and female consumers.

Abstract Many previous studies find no significant effect of health insurance on health outcome in rural areas of China. Many researchers believe this could be because of the characteristics of health care provision in those areas. In this paper, we aim to examine if urbanization will change the situation. Our research question focuses on if urbanization will change the participation and performance of health insurance on health outcome in a positive direction. Using a longitudinal sample drawn from the China Health and Nutrition Survey (CHNS), we employed multiple estimation strategies for multiple waves to handle the potential selection bias. We find that urbanization factors such as population density, transportations and housing are associated with probability of insurance participation. That is, urbanization related factors tend to increase people’s willingness of insurance participation. We also conclude that urbanization improves the performance of insurance on self-reported health outcome. Results show that the health insurance has a significant positive impact on health production in urbanized areas. Health insurance in general increases the probability of health care utilization for all areas. However, it does not lead to a significant improvement in the health outcomes in under urbanized areas because of the health provision quality or characteristics of health insurance coverage in those areas.

Abstract Psychological capital is recognized as a positive and unique factor that plays a crucial role in human resource development and performance management. It has the potential to increase employees’ efforts towards achieving organizational goals and improving their entrepreneurial strategy skills. The objective of this study was to examine the contribution of psychological capital in enhancing the entrepreneurial strategy skills of employees in Saudi universities. The study employed a descriptive approach, specifically utilizing the survey study method. The study sample was intentionally selected from different categories within the study population. Data was collected from 530 participants using two questionnaires. The findings revealed that employees exhibited an average level of psychological capital, while their practice of entrepreneurial strategy skills was rated as poor. The study also demonstrated that psychological capital significantly contributes to enhancing employees’ entrepreneurial strategy skills. Furthermore, statistically significant differences were observed in the psychological capital of employees across certain variables, such as personal and functional aspects. The average level of psychological capital among employees indicates the need for further development in this area. By focusing on enhancing psychological capital, organizations can effectively improve the entrepreneurial strategy skills of their employees. It is clear that investing in the psychological capital of employees can lead to significant improvements in their entrepreneurial strategy skills. This highlights the potential for organizations to foster a more entrepreneurial mindset and approach among their staff members. Additionally, the study’s findings underscore the need to tailor interventions and development programs to address specific aspects of psychological capital that may vary across different employees. Overall, the study emphasizes that psychological capital is a valuable resource that should be nurtured and developed within the organizational context. By doing so, organizations can not only enhance the entrepreneurial strategy skills of their employees but also cultivate a more resilient, motivated, and engaged workforce. This has the potential to contribute to the overall success and innovation of Saudi universities and similar institutions.

Abstract This study explores the critical role of the retail sector in the global economy and the importance of working capital management within retail businesses. Recognizing retail’s influence beyond just income generation, the research examines its impact on economic stability, job creation, and national GDP, and how it links industries such as manufacturing and logistics. Employing a blended-methods approach, the study integrates quantitative analysis using AMOS software with qualitative insights from interviews with financial managers and retail experts. Key focus areas include cash flow management, market demand, and supplier relationship management in the context of working capital management. Findings highlight the necessity of effective working capital management in maintaining financial stability, optimizing shareholder wealth, and ensuring long-term business viability in the retail sector. Strategies for enhancing profitability, such as improving supplier relationships and adapting to market demands, are identified. This research contributes to understanding the economic impact of the retail sector and the intricacies of working capital management. It offers insights for policymakers, retail managers, and academics, emphasizing the need for supportive retail industry measures and effective financial management practices. The study fills a gap in literature and sets a foundation for future research in this critical area of economic studies and retail management.

Abstract This study seeks to explore the information value of free cash flow (FCF) on corporate sustainability and investigate the moderating effects of board gender diversity and firm size on the association between FCF and corporate sustainability of Thai listed companies. The dataset consists of companies listed on the Stock Exchange of Thailand (SET) in 2022. Multivariate regression analysis is executed in this study. Subsequently, PROCESS macro served to evaluate the proposed hypotheses. This study found that FCF has a significant positive relationship with corporate sustainability. As well, board gender diversity and firm size both moderate the relationship between FCF and corporate sustainability, such that the positive effect of FCF on corporate sustainability is stronger when the proportion of female boards diminishes, while firm size is smaller. However, when firms have a larger proportion of females on the boards of directors for all levels of firm size, free cash flow indicates that there is no statistically significant effect on corporate sustainability. This study contributes to FCF and sustainability literature by understanding the extent of corporate sustainability.

Abstract This article aims to present an analysis of the evolution and contributions developed and integrated into the corpus of Earth Jurisprudence from practice in seven (7) South American countries where 135 records were found between 2005 and 2023. The case study was carried out using the methodological approach of the qualitative approach, the hermeneutic method, and the documentary review technique. The unit of analysis was based on the recognition of rights to nature, the data and information organized according to legal/political provisions, the state, the actor that initiated the action, and the ecological actor involved. Among the most outstanding findings, it is evident that a large number of records are concentrated in Ecuador and Colombia. The first correlates with the constitutionalization of the rights of nature and coincides with the second as they have been part of the stream known as new Latin American constitutionalism. In addition, a notable jurisprudential development recognizes nature as a subject of rights and declares it a victim of the armed conflict. Bolivia, which also joined this emerging denomination, has a different tendency than it had in its beginnings, not as the two countries mentioned above have done. Brazil stands out for its considerable increase in such legislative recognition. Argentina has a stronger emphasis on animal law. Peru has an incipient contribution to some regulatory implementation. Finally, Chile, the most laggard, tries it with a new constitution that recognizes these rights without having the approval at the ballot box. It is concluded the need to elevate the rights of nature and animals to constitutional status, claiming indigenous and ancestral cosmogonies regionally since it includes a legal stability that would facilitate the work of judicial and legislative actors and decision-makers for developing public policies, which would contribute to the practical development of the new Latin American constitutionalism and the Earth Jurisprudence.

Abstract Increasing populations in cities have created challenges for the urban environment and also public health. Today, lacking sport participation opportunities in urban settings is a global concern. This study conceptualizes and develops a theoretical framework that identifies factors associated with effective urban built environments that help shape and reshape residents’ attitude toward sport activities and enhances their participation. Based on a comprehensive review of literature and by following the Stimulus-Organism-Response (SOR) theory and attitude change theory, a four-factor measurement model is proposed for studying urban built environment, including Availability, Accessibility, Design, and Safety. Further examinations are made on how these factors are channeled to transform residents’ attitudes and behavior associated with participating in sport activities, with Affordability as a moderator. Discussions are centered around the viability of the developed framework and its application for future research investigations.

Abstract Realistic project scheduling and control are critical for running a profitable enterprise in the construction industry. Finance-based scheduling aims to produce more realistic schedules by considering both resource and cash constraints. Since the introduction of finance-based scheduling, its literature has evolved from a single-objective model to a multi-objective model and also from a single-project problem to a multi-project problem for a contractor. This study investigates the possibility of cooperation among contractors with concurrent projects to minimize financial costs. Contractors often do not use their entire credit and may be required to pay a penalty for the unused portions. Therefore, contractors are willing to share these unused portions to decrease their financing costs and consequently improve their overall profits. This study focuses on the partnering of two contractors in a joint finance-based scheduling where contractors are allowed to lend credit to or borrow credit from each other at an internal interest rate. We apply this approach to an illustrative example in which two concurrent projects have the potential for partnering. Results show that joint finance-based scheduling reduces the financing cost for both contractors and leads to additional overall profits. Our further analyses highlight the intricate dynamics impacting additional net profit, revealing optimal scenarios for cooperation in complex project networks.

Abstract The urgency of implementing sharia economics and a green economy is in the same spirit as the efforts made by the international community to promote sustainable development. The purpose of this study is to describe the role of Islamic economics in realizing sustainable, green economic development. The approach used in this research is a qualitative approach through literature study and content analysis methods. The results of this study state that the concept of sharia economics, when implemented wisely by human resources as khalifah on earth based on the Qur’an and Hadith and following Islamic law, including hifdzhu al-din, hifzhu al-nafs, hifzhu al-aql, hifzhu al-nasl, and hifzhu al-maal, will realize the goal of sustainable green economic ideas. Maqashid sharia-based views have a complex mindset, considering not only environmental aspects but also moral, financial, and hereditary aspects.

Abstract The COVID-19 pandemic provided a unique opportunity for educators and policymakers to reconsider education systems and rethink what is essential, necessary, and desirable for future generations. A sequential generic qualitative approach was used in this study. Based on the systematic literature review, a content analysis was conducted to identify dimensions that contribute toward higher education institutions sustainability. Subsequently, the Expert Opinion method that involved five professors holding key positions in respective universities from Malaysia, the Netherlands, India, and Bangladesh was applied to propose a post-COVID-19 sustainable framework. Four themes: 1) educational reform; 2) digital transformation; 3) resilience and change management; and 4) sustainability coupled with agility and flexibility formed the framework for HEIs’ sustainability during the post-COVID-19 pandemic. We propose that the themes be examined from an integrated perspective to ensure HEIs can be sustainable in the long run. Finally, other scholars are recommended to conduct a tracer study as well as develop qualitative instruments based on the themes and dimensions identified from the systematic literature review and the Expert Opinion Method to better understand the phenomenon of HEI sustainability.

Abstract While infrastructure provides necessary public services and is vital for the socio-economic development of a nation, public funds alone cannot finance all infrastructure needs in society, especially after the COVID-19 pandemic, where many countries are facing budget deficits. Although private financing schemes, such as public-private partnerships (PPPs) and land value capture, have been considered intensively, they have yet to produce adequate private capital flows to infrastructure projects due to a lack of incentives for private investors. Against the background, this paper proposes a new financing mechanism in which governments might divert some of the increased tax revenue from the spillover effects of newly constructed infrastructures to fund the private sector through grants or subsidies. The empirical work in Vietnam shows a significant increase in tax revenues after completing two expressways, supporting our idea about spillover effects, which includes small- and medium-sized enterprise (SME) development. This study’s results suggest that spillover effects can bring new opportunities for governments and multilateral development banks (MDBs) to implement infrastructure projects with greater private sector involvement in the region. It also proposes some financial schemes, such as land capture and financing for business startups, including SMEs, to enhance the spillover effects of infrastructure.

Abstract Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.

Abstract The new oil derivatives transportation scheme proposed by the 2013 Mexican Energy Reform allowed new participants to enter the sector. The new legal framework requires fulfilling many requirements and corresponding duties for the transportation of oil products. The Mexican government already has an institution dedicated to measuring the regulatory cost of each federal procedure. This work aims to quantify the regulatory costs associated with the procedures and their compliance to obtain permits for transporting oil products by truck. We use the standard cost method to measure these costs, considering all associated costs. The results showed that two government offices did not adequately measure these costs. They did not consider relevant information on frequency and opportunity costs, resulting in undervaluation and leading to wrong expectations. As a result of this research, we provide a more accurate way of estimating these costs, which brings greater certainty in the budgeting of these projects and, therefore, increases the probability of survival and success.

Abstract In order to further alleviate the problems of large assessment deviations, low efficiency of trading organisation and difficulties in system optimisation in medium- and long-term market trading, the article proposes an optimisation model for continuous intra-month bidding trading in the electricity market that takes into account risk hedging. Firstly, the current situation of market players’ participation in medium and long-term trading is analysed; secondly, the impact of contract trading on reducing operational risks is analysed based on the application of hedging theory in the primary and secondary markets; finally, the continuous bidding trading mechanism is designed and its optimisation effect is verified. The proposed model helps to improve the efficiency of contract trading in the secondary market, maintain the stability of market players’ returns and accelerate the formation of a unified, open, competitive and well-governed electricity market system.

Abstract This study investigates how financial literacy affects the financial health of Saudi Arabian banking industry workers in Saudi Arabia. The study uses a sample of 183 individuals and a comprehensive framework that includes components like financial behaviour, risk management, financial planning, financial knowledge, financial confidence, financial communication, and overall financial pleasure. The study finds strong positive correlations between many aspects of financial well-being and financial literacy through correlation and regression analysis. Notably, risk management, financial behaviour, overall financial contentment, and financial confidence are all positively impacted by financial literacy. The results underscore the multifaceted character of financial well-being and underscore the critical function of financial literacy in moulding favourable financial consequences. Furthermore, the study pinpoints particular domains in which focused financial literacy initiatives might be executed to augment the general financial welfare of banking industry staff members. The study sheds light on the relationship between financial literacy and well-being in a particular occupational context, which is significant information for both the academic and practical domains. The banking industry needs customized financial education programs because of the social and management ramifications. These programs will help the community’s overall financial health in addition to providing benefits to individual employees. In its conclusion, the study makes recommendations for other research directions, such as longitudinal studies and examinations of the function of digital financial literacy in the changing banking environment.

Abstract The paper demonstrates the importance of subnational data on housing to be systematically reported and added to country typologies. We asked which national and local level characteristics of housing regimes can serve as benchmarks for reasonable country groupings. The aim of this paper is to (1) develop a methodological tool enabling the comparison of conditions for housing policy implementation on national and subnational levels and (2) identify the group of countries where conditions for housing policy implementation on national and subnational levels tend to be comparable. This country classification can be used as a practical instrument for comparative analyses and policy learning. As a conceptual framework, we used the international comparative Housing research 2.0 launched by Hoekstra in 2020. For our analysis, we selected 15 basic factors that were tested in 24 European countries. We have identified three key factors having an impact on housing policy implementation: decentralisation level in housing, local budget housing expenditure and the information on which governance level has core competencies within housing. The numeric database has been run through a k-means cluster analysis. Five distinct types of countries with similarities in conditions for housing policy implementation on national and subnational level have been identified and described.

Abstract Lack of knowledge, attitude, and behavior in managing leftover foods in households impacts the natural ecosystem and food chain, particularly in developing countries. This research aims to analyze appropriate methods for reducing and processing food waste produced in household areas. This research method uses qualitative research with operational research methods carried out for 6 months on 25 housewives in Pondok Labu Village in South Jakarta, Indonesia. The research was carried out in 3 stages, the first stage before the intervention, the second stage providing the intervention, and the third stage after the intervention. Results showed that before the intervention, on average each respondent produced 351 g of food waste each day. This amount decreased to 8.43 g/day after respondents participated in socialization to reduce food waste and training to manage food waste. The concluded that a combination of education and training improves knowledge, attitude, and behavior in household food waste management and helps moderate food waste generation.

Abstract This study explores the scale efficiency of four star hotels in a small tourist destination in Croatia. The number of overnight stays and the increase in hotel beds are two indicators of the development of a tourist destination. Among the accommodation facilities, hotels play a significant role in the development of a tourist destination, but they are increasingly facing a labor force crisis. Data envelopment analysis is used to rank hotels by efficiency coefficient. The aim of the paper is to investigate the efficiency of the hotel by taking certain inputs and outputs, which are explained in detail in the paper. The paper uses the CCR (Charnes, Cooper, and Rhodes) and BCC (Banker, Charnes, and Cooper) models to calculate hotel scale efficiency and also presents an overview of previous research around the world.

Abstract The present study attempted to assess the impact of fundamental ratios on the share prices of selected telecommunication companies in India. India has dramatically expanded over the past ten years to become the second-biggest telecoms market worldwide, with 1.17 billion users. The Indian telecom industry has proliferated thanks in part to the government of India’s liberal and reformist policies and strong customer demand. It has become a lucrative investment sector for investors due to its recent and prospective growth. Data on 13 telecom firms indexed in the S&P BSE telecommunication index from 2013 to 2022 were taken from companies’ annual reports, the BSE website (Bombay Stock Exchange), and other secondary sources. Six firm-specific fundamental factors viz. Debt to Equity ratio (D/E), Current ratio (CR), Total Assets Turnover ratio (ATR), Earnings per share (EPS), Price to earnings ratio (P/E), Return on equity (ROE), and three country-specific fundamental factors viz. Gross Domestic Product, Inflation rate, and S&P BSE Sensex return were considered. Fixed effect panel regression through Generalized Least Square (GLS) model was performed to find inferences. Debt Equity ratio and Inflation rate were found to impact share price negatively. Conversely, the Total Assets Turnover ratio (ATR), Earnings per share (EPS), Price to Earnings ratio (P/E), and Return on Equity (ROE) positively impacted selected companies’ share prices. The study results will benefit individual & institutional investors in formulating their investment and portfolio diversification strategies for gaining a high effective rate of return on their investments.

Abstract The complex interactions of industrial Policy, structural transformation, economic growth, and competitive strategy within regional industries are examined in this research. Using a dynamic capabilities framework, the study examines the mediating roles of organizational innovation and adaptability in the link between competitiveness and macroeconomic variables. A two-way fixed effects model is used in this study to examine the influence of structural transformation (ST) on Industrial Policy (IP). Using regional data covering the years 2010 to 2022, the research undertaken in this paper explores the dynamics of the Indonesian economy by empirically assessing the consequences of structural change on industrial Policy. In order to establish a comprehensive model that clarifies the mechanisms through which industrial policies and structural shifts impact the development of dynamic capabilities, ultimately influencing competitiveness strategies, this research draws on a large amount of empirical data and integrates insights from seminal works. Our research adds to our knowledge of strategic management in regional industries by providing detailed information on how economic development and policy interventions influence businesses’ ability to adapt and gain a competitive edge. In addition to advancing scholarly discourse, this study offers business executives and politicians valuable insights for managing the intricacies of global economic processes.

Abstract The focus of the article is the evaluation of the interaction between regional state bodies and business structures in Kazakhstan, specifically in terms of the development of public-private partnerships. The purpose of the research is to enhance the understanding of the theoretical and practical aspects of the mechanism of interaction between the state and business structures. Through an examination of the various structural components of the partnership development strategy, the study aims to identify the elements of the mechanism for the implementation of the state and business development strategy. Additionally, the research seeks to establish the correlation between the outcomes of the joint entrepreneurship mechanism and the criteria used to evaluate the performance of regional state bodies. To assess the effectiveness of the interaction between business and government at the regional level in Kazakhstan, a survey-based evaluation was conducted to measure the satisfaction levels of public utilities, entrepreneurs, and businesses with the activities of local authorities. The survey also evaluated the degree of corruption among local authorities. A matrix of interaction between business and government was created, and various models and algorithms for the interaction between government representatives and business structures were studied. The research findings highlight the importance of enhancing the collaboration between the state and the business sector, promoting the implementation of public-private partnerships, and establishing social partnerships to cultivate mutually beneficial relationships.

Abstract Since 2019, major travel destinations worldwide have issued travel-related restrictions against COVID-19. There is much research on tourism, but few studies have been conducted to explain the relevance of revisiting intention from the perspective of the epidemic or the dramaturgical theory. The purpose of the research is to explore the impact of customer experience on revisit intention during the period of COVID-19 slowdown by using dramaturgical theory. This study used a survey methodology, and the questionnaire was distributed on an online questionnaire platform. The URL of the questionnaire was published on social media (such as Facebook and LINE) to collect data from 389 samples of people who have foreign travel experience. The data was analyzed by employing partial least square structural equation model (PLS-SEM) methodology with the help of the statistical software “SmartPLS”. The research findings are as follows: 1) setting, audience, and performance are the three important elements of dramaturgical theory that impact the experience quality; 2) customer experience of tourists has a significant impact on the experience quality; 3) experience quality has a significant positive impact on the experience value and relationship quality; 4) experience value and relationship quality are important predictors of revisit intention. This study provides academic implications regarding the use of dramaturgical theory in relation to customer experience and relationship constructs in the context of tourism. Furthermore, it also provides some practical implications to tourism practitioners and managers, which would assist tourism industries in developing successful marketing strategies for the possible recovery of COVID-19.

Abstract This study focuses on the problems of imperfect internal control effectiveness, insufficient information transparency, and plummeting stock prices. The study selects the data of non-financial main board listed companies in China’s Shanghai and Shenzhen A-shares from 2012 to 2021 as a sample, and adopts an empirical research methodology, which reveals that the effectiveness of internal control is negatively related to the trend of share price crash, and efficient internal control is positively related to the transparency of corporate information environment. The findings suggest the impact of internal control on the risk of stock price crash at the individual stock level and provide empirical support for listed companies to manage their risks. This study has practical value in guiding listed companies to strengthen internal control, improve information transparency, mitigate the risk of stock price crashes, and provide a decision-making basis for the healthy and stable development of the capital market.

Abstract Purpose : There have been many studies on corporate social responsibility. Still, research on the dual relationship showing the impact of management control on corporate social responsibility and business performance has not been exciting researchers. The article also identifies and measures the elements of management control that affect compliance with corporate social responsibility and business performance. At the same time, the paper also analyzes the influence of compliance with corporate social responsibility on business performance. From the research results, listed companies will see the importance of designing management control and complying with corporate social responsibility to maximize the business’s profits. Findings: The article demonstrates the practicality of institutional theory in the relationship between management control, corporate social responsibility, and business performance. Institutional theory influences the relationship between management control, CSR, and business performance by highlighting the role of external institutional pressures, legitimacy, and conformity to societal norms. Companies that strategically integrate institutional expectations into their management control systems can enhance their CSR efforts, improve their reputation, and contribute to better business performance. Methodology : We collect data on 195 manufacturing enterprises listed on the Vietnam stock market in 6 sectors. This study’s main data analysis method is the structural equation modeling method (SEM). The article used AMOS software to evaluate and measure the influence of each factor. Practical implications : The article has analyzed five aspects of management control to corporate social responsibility and business performance: Size of the Board of Directors (BOD), percentage of independent members in the BOD, and concurrence. CEO and Chairman of the Board of Directors, state ownership ratio and foreign shareholder ownership rate. The results show that a company with a CEO who is not the Chairman of the BOD will have a higher level of CSR compliance than a company with a CEO who is also the Chairman of the BOD. The larger the Board size, the higher the level of CSR, but This has not been verified for the company’s business performance. The higher the foreign ownership ratio, the better the CSR compliance; however, this has the opposite direction for the state ownership rate. The higher the percentage of independent members on the Board of Directors, the lower the level of CSR compliance. In terms of impact on business performance in the enterprise: The higher the company’s compliance with corporate social responsibility, the better it’s business performance. A company with a CEO who holds the position of BOD will have lower business performance than companies with a CEO who does not hold the position of Chairman of the Board of Directors. Companies with a high percentage of state ownership will have lower business performance. The higher the percentage of independent members on the Board of Directors, the lower the business performance. Originality : This attests that the research paper I submitted is the result of my original and independent work. I have duly acknowledged all sources from which the ideas and quotations have been obtained. The project does not contain any plagiarism and has not been sent elsewhere for publication.

Abstract It is increasingly obvious the huge improvement caused in loss of habitat and degradation in environment. Various nations are prone to natural disasters if this issue is not addressed. The development of finance has been hailed as significant in alleviating environmental concerns due to its part as a source of cash for the development of green technology. The primary goal of this research is to satisfy an acquaintance vacuum by investigating the relationship amongst economic growth and ESG (Environmental, Social and Governance) concert throughout Asia. This analysis made use of country-level data from 2010 to 2015. Economic growth is positively connected to ESG routine, due to examination upon the pooled normal least squares method, the immovable impact logistic method, these two-phase least squares technique, and the structure’s generalised approach of moments estimator. Additionally, additional tests including financial sector growth subcomponents (financial platforms and financial institutions) reveal that the conclusion is consistent and resilient under multiple model settings. Financial development, when combined, is an essential catalyst for promoting ESG performance in Asia.

Abstract   The main goal of the article is to formalize the key business models of marketing of modern companies and substantiate the key stages, types and trends of development. The relevance and need to pay significant attention to the marketing digital business model when organizing a business is substantiated. Using structural and logical analysis and criticism of scientific research, the essence, advantages and disadvantages are determined, the main blocks, stages and key elements of the structure of business models of modern companies are argued. It has been proven that marketing digital business models serve as a logical and visual plan for organizing all business processes of companies from production, marketing, sales and logistics to building a hierarchy of profitability. The key development trends are substantiated and the most popular business models of business organization in modern conditions are structured on the basis of scientific generalization, structural and logical analysis and mathematical modeling. Practical significance is characterized by the fact that the marketing business models of world-class companies are generalized and structured, taking into account their specifics and characteristics. Practical recommendations and key stages of building a company’s business model and its implementation into reality have been formed to achieve strategic business goals.

Abstract The practice of ethical management has gained traction due to its role in enhancing stakeholder relations, which can have severe repercussions for organisations. By prioritising ethics, companies not only uphold moral principles but also gain a competitive advantage. This is particularly true in societies that value socially responsible business and give preference to companies that go beyond the requirements of the law. Understanding the significance of ethical management practices is therefore becoming key to creating a responsible and sustainable business environment that benefits both an organisation and its stakeholders, such as employees, consumers and society. The purpose of this article is to present a comprehensive exploration of the impact of selected aspects of ethical management in Slovak companies with foreign participation on the ethicality of their relationships with stakeholders. By examining a range of factors related to ethical management, the article seeks to identify statistically significant differences among companies with different approaches to managing business ethics. Employing this analysis, the article contributes to the understanding of ethical practices in Slovak companies and provides insights for academics and practitioners of business ethics. The data used for this analysis was collected through an online questionnaire survey, resulting in a sample size of 179 monitored subjects, all of whom are Slovak companies with foreign participation. The research design included two groups of factors: “general factors of business ethics” or “ethical management approaches” and “ethicality of company-stakeholder relationships.” The statistical analysis included the Shapiro-Wilk normality test, followed by the non-parametric Kruskal-Wallis H test, and post hoc analysis using the Bonferroni adjustment for previously identified significances. The results of the research presented in the article indicate a predominantly positive ethical stance towards employees, suppliers, customers and other stakeholders among Slovak companies. Statistically significant differences were found in the levels of ethicality in relation to legal form, with limited liability and joint-stock companies showing different perceptions towards supplier ethics. The research also proves that an ethical organisational climate is a major determinant of the ethicality of Slovak companies and suggests that a robust integration of ethics into strategic planning significantly improves their stakeholder relations. It can also be concluded that the scope of a code of ethics is particularly significant for community relations, whereas the frequency with which it is updated has less impact. This research holds significant value because it explores the impact of ethical management practices on stakeholder relations and ethical issues in Slovak companies with foreign participation. By focusing on the specific context of Slovak companies, the research offers unique insights into the relationship between ethical management factors and stakeholder dynamics. This research aims to bridge a gap by shedding light on the intricate dynamics between ethical management and stakeholder relations. The findings provide valuable guidance to organisational leaders, policymakers and stakeholders in fostering ethical behaviour and mitigating ethical risks within companies.

Abstract This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

Abstract This study unveils the mediating mechanism and explores the role of organizational trust in the link between organizational justice and turnover intention among female employees in the banking industry. For this purpose, we gathered data from 336 female workers employed at a Tunisian prominent bank, encompassing both head office and branch locations dispersed throughout the country. Our study analyzed the data using AMOS statistical software version 25 and confirmed our research hypotheses. Our findings showed that procedural justice and interactional justice positively influence organizational trust, while they both have a negative impact on turnover intention among female employees. Furthermore, organizational trust significantly and negatively influences female employees’ turnover intention. Ultimately, we have demonstrated that organizational trust completely mediates the link between procedural and interactional justice and female employees’ turnover intention. This highlights the significance of organizational trust in conditioning the relationships linking procedural and interactional justice to turnover intention among female employees. Hence, top management should put more emphasis on building organisational trust among their female employees to ensure positive attitude and behaviour. Other implications for practitioners and researchers are elaborated.

Abstract In recent years, an ‘international’ unanimity has been reached as to the importance of collective collaboration to avoid the negative effects of climate change. This requires rethinking the old or traditional development model based on economic growth as the exclusive indicator of wealth. Thus, humanity has an urgent need to adopt a new, more humane and fairer economic model that constitutes an alternative to the models of exponential growth that have dominated in the last two centuries. To do so, humanity is looking to the Degrowth model as a potential concept that aims to reduce wealth from pollutants, seeks more justice (as equity), and the improvement of the capabilities of those who are poor and disadvantaged (in the sense of Amartya Sen and Martha Nussbaum). The purpose of this article is to question this model and whether it actually does improve environmental quality. Additionally, if the response is positive, another question arises: How to finance degrowth especially when we seek other less polluting energy sources whose costs seem to be very high?

Abstract In this paper, we explore the static and dynamic effects of oil rent on competitiveness in Saudi Arabia’s economy during the period 1970–2022. In addition, we examined the short-run, strong and long-run relationships between exports and industry, inflation, energy use (oil rents) and agriculture using the Autoregressive Distributed Lag (ARDL) approach developed. The analysis showed that government spending will contribute to enhancing the competitive environment with a difference of one year. Moreover, the industry will contribute to increasing competitiveness for a positive relationship in the long term. The results stated that there is an insignificant relationship between competitiveness, inflation, and oil rents. The analysis also shows that inflation has a negative impact with statistical significance in the short term. In addition, the error correction model (ECM) coefficient is negative and has statistical significance at 0.76 at a 1% significant level, which indicates the existence of an error correction mechanism and thus the existence of a long-term relationship between the variables.

Abstract The article reveals the problems of the transition to a “green” economy based on sustainable technological changes, which are caused by global ecological pollution of the ecosystem, which leads to warming and ecological changes and the insufficiency of the natural resource potential to meet the needs of the population of the planet, which does not contribute to development. The essence of the study is to determine the impact of a green economy on economic growth and development, in which natural assets continue to provide resources and environmental services. It is shown that the green economy provides a practical and flexible approach to achieving concrete, measurable progress in all its economic and environmental principles, while at the same time fully taking into account the social consequences of greening the dynamics of economic growth. Green economy strategies aim to ensure that natural assets can fully realize their economic potential in a sustainable manner. This potential includes the provision of vital life support services—clean air and water, as well as the sustainable biodiversity needed to support food production and human health. Natural assets cannot be replaced indefinitely, so the policy of the green economy should take this into account. It is characterized that the green economy provides a practical and flexible approach to achieving concrete, measurable progress in all its economic and environmental principles, while at the same time fully taking into account the social consequences of greening the dynamics of economic growth. The problems of the post-war revival of Ukraine’s economy are systematized and proposals for their solution are substantiated, which is the scientific contribution of the authors to the coverage of this problem. The global problems of the transition to a green economy, which are closely related to Ukrainian realities, are revealed. The practical content is determined by the fact that the theoretical and methodological provisions, conclusions and scientific and practical recommendations constitute the scientific basis for the development of a new holistic concept of the development of the green economy of Ukraine. The conclusions that it is the “green” economy that is able to most closely link the ecological and economic aspects of the national economy, acting as a key direction for ensuring the sustainable “green” development of the region and the state as a whole, actualize the prospects of creating a green economy in Ukraine and become necessary and quite achievable in the post-war period.

Abstract Governments intervene in the housing market via implementing various monetary, fiscal, foreign exchange and credit policies. By this, the housing market undergoes cycles of boom and bust as well as significant swings in value added and housing prices. Therefore, the main goal of this research is to consider the effect of the government’s change on the monetary and financial policy’s impact on the business cycles of the housing sector during the period of 1978–2020. On the other hand, we estimate the impact of monetary and fiscal policies on housing business cycles concerning government’s change. To calculate housing business cycles (boom and busts), the housing value added were initially de-trended using the Hodrick–Prescott filter. This paper takes a novel use of the threshold regression model with government’s change as threshold variable. According to the study’s findings, there are three threshold effects (two threshold levels or three regimes) of monetary and fiscal policy on housing business cycles. For instance, the money supply coefficient in the first regime was −1.68, indicating that the effect of monetary policy in this regime is countercyclical. in the second and third regimes, it was 0.19 and 0.03, respectively; indicating its alignment with the housing business cycle. Regarding the estimated models, we may derive several interesting conclusions. In first regime, the money supply is countercyclical and government expenditure is pro-cyclical. This means that monetary policy exacerbates recession and fiscal policy weakens it. in the second and third regimes, the money supply is pro-cyclical and government expenditure is countercyclical. As a result, while formulating their monetary policies, governments should give the housing sector more consideration. Additionally, when putting this policy into practice, the housing sector has to be carefully examined.

Abstract Focusing on Shanghai Port, this in-depth study explores how government support can make port organizations more competitive. This study shall implement qualitative analysis based on in-depth interviews with key industry and government leaders to break down the complicated actions taken by the government and how they have changed the operational and strategic skills of the port industry. Seven factors were found in our study to be the most crucial support factors: Financial, regulatory, infrastructure growth, talent, market, policy, and organizational support. In their ways, each of these groups undermines the ability of port businesses to compete. For instance, finance can make ports more competitive in aspects such as tax cuts, lower interest rates, innovation and R&D funds, financing programs, venture capital funds, and putting up R&D sites. Supporting regulations makes sure that there is fair competition and smooth operations. This is done by protecting intellectual property, keeping the market going smoothly, improving the business environment, and monitoring market regulations. Building new infrastructure, such as innovation and updated buildings, enables the smooth running of the port businesses and minimizes wastage of time; thus, more time is spent on production. Supporting talent, the market, and policy all work together to make the human capital, international cooperation, and strategic regulatory framework that a company needs to stay ahead in the long run. It is clear from organizational support how important collaborative networks are for making ports more competitive. These networks, for instance, can be of assistance in helping schools and businesses work together, create new technologies, and find ways for companies and colleges to study together. This study examines these support systems to determine where the government should step in and how the systems can be made better to make ports more competitive. In terms of practical contribution, this in-depth study helps policymakers and port workers plan for the future. This study shows a fair way for the government to support the port business, which changes with its needs and stays competitive in the world of trade.

Abstract The competition for financial support among non-profit organizations (NPOs) has been intense for quite some time. It is crucial for these organizations to boost their competitive edge by gaining a deep understanding of donor behavior and fostering ongoing interactions with them. In today’s world, where convenience and efficiency are highly valued, factors such as the timing and location of donations can deter potential donors from contributing. Rigid and inconvenient donation methods can also hinder the donation process. As a result, this study aims to explore the role of convenience within the donation process, specifically investigating whether the convenience of online donation platforms provided by non-profit organizations significantly influences donors’ propensity to make contributions. This research differentiates the range of services offered by non-profit organizations and employs a questionnaire survey to examine the websites of the NPOs. A total of 466 valid responses were gathered. The empirical findings indicate that donors prioritize simplicity and speed in the online donation process. Additionally, donors prefer websites where they can easily locate necessary information and various details about the donation process, with relevant links that minimize time waste and complexity in navigating the website. The study also reveals that the convenience factor significantly influences donation behavior. Based on these insights, the study offers recommendations for non-profit organizations on how to provide donor-centric services by focusing on the aspects of convenience that donors value most in the donation process.

Abstract Research issue: The study is driven by contemporary global challenges regarding the stability and efficiency of production processes, the necessity to enhance competitiveness, and ensuring workplace safety, which demands a systematic approach to monitoring and supervising adherence to labour discipline. The research is theoretical in nature. The aim/objective of the study is to analyse the specifics of state policy on supervision and control over employees’ adherence to labour discipline, the peculiarities of its practical implementation, and perspectives for improvement. Method: The study employed a logical-semantic method, analytical and documentary methods of analysis, and the method of expert assessment of labour discipline of employees and employers based on their evaluation of certain aspects of labour discipline. The research methodology included a sample size of 30 respondents, and the research instrument was expert evaluation. Data collection was conducted through surveys, and the calculation method was quantitative. Results: The article examines the impact of the main incentives and methods on ensuring labour discipline, determining their essence and forms of manifestation. It also considers the extent of application of each method in enterprise practices. It was found that economic methods are widely used and aimed at increasing employee motivation and maintaining their labour discipline. The analysis revealed that the main manifestations of employee labour discipline and managerial duties are differences in the perception of labour discipline by both parties. It was found that employers underestimate the productivity and abilities of employees, indicating potential systemic deficiencies in human resource management. Conversely, employees note that managers ignore their needs and problems. The results of the expert evaluation showed that employees rated their discipline higher than employers did. These discrepancies in evaluations could affect internal relations within the team and require managerial attention to improve interaction and cooperation. Conclusion: Based on the assessment of labour discipline, systemic deficiencies in human resource management were identified, highlighting the need for appropriate monitoring and employee motivation mechanisms. The study proposes innovative personnel management methods to ensure labour discipline in enterprises, including HR branding, team building, mentoring, and grading. It is proven that these approaches allow for the creation of a fundamentally new management system to ensure compliance with labour discipline and the development of professionalism and employee motivation.

Abstract Enhancing the emphasis on incorporating sustainable practices reinforces a linear transition towards a circular economy by organizations. Nevertheless, although studies on circular economy demonstrate an increasing trend, the drivers that support circular economy practices towards sustainable business performance in the Small and Medium-Sized Enterprise (SME) sector, especially in developing nations, demand exploration. Accordingly, the study examines circular economy drivers, i.e., green human resource management, in establishing sustainability performance and environmental dynamism as moderating variables. The study engaged 207 SMEs and 621 respondents who were analyzed utilizing structural equation modeling. The analysis indicated that sustainable business performance was affected by green human resource management and a circular economy. Subsequently, the circular economy mediated the linkage between green human resources management and sustainable business performance. The environmental dynamism moderated the linkage between green human resources management and the circular economy.

Abstract This research explores the intricate relationship between digitalization, economic development, and non-cash payments in the ASEAN-7 countries over a ten-year period from 2011 to 2020. Focusing on factors such as commercial bank branches, broad money, and inflation, the study employs panel data regression analysis to investigate their impact on automated teller machine (ATM) usage. The findings reveal that commercial bank branches significantly influence ATM usage, emphasizing the role of accessibility, services, and technological preferences. Broad money also shows a significant impact on ATM transactions, reflecting the interplay between fund availability and non-cash transactions. However, inflation does not exhibit a direct influence on ATM usage. The research underscores the importance of maintaining service quality and security in the banking sector to enhance digital financial inclusion. Future research opportunities include exploring diverse non-cash payment methods and extending studies to countries with significant global economic impacts. This research contributes valuable insights to policymakers aiming to enhance digital financial inclusion policies, ultimately fostering economic growth through the digital economy in the ASEAN-7 region.

Abstract This study simultaneously examined the linkages among environmental dynamism, three dynamic capabilities, and the competitive advantages of retail businesses, which have not been identified before. Furthermore, this study fills the significant gaps in the literature and practical guidelines for retail development through improving retailer’s dynamic capabilities in response to environmental dynamism. The study used a quantitative approach by partial least squares SEM (PLS-SEM) to examine the hypotheses. Data were collected from 304 Vietnamese retail business managers. The results show that environmental dynamism plays a significant role in fostering the improvement of retailers’ dynamic capabilities. The findings also reveal positive linkages among the three dynamic capabilities before they significantly improve retailers’ competitive advantage. These are the valuable guidelines for retailers to nurture their dynamic capabilities, including service innovation capabilities, multi-channel integration, and brand orientation for sustaining their competitive advantages.

Abstract This research presents a comprehensive model for enhancing the road network in Thailand to achieve high efficiency in transportation. The objective is to develop a systematic approach for categorizing roads that aligns with usage demands and responsible agencies. This alignment facilitates the creation of interconnected routes, which ensure clear responsibility demarcation and foster efficient budget allocation for road maintenance. The findings suggest that a well-structured road network, combined with advanced information and communication technology, can significantly enhance the economic competitiveness of Thailand. This model not only proposes a framework for effective road classification but also outlines strategic initiatives for leveraging technology to achieve transportation efficiency and safety.

Abstract Vietnamese e-commerce has recently experienced a robust growth, especially e-commerce platforms such as Shopee, Lazada, Tiki. Reverse logistics has been pointed out as having a significant impact on the performance of an e-commerce platform. To capture the actual impact of some reverse logistics factors, i.e, Return Processing Time (RPT), Return Policy (RP), Return Cost (RC), Customer Service (CSR), and Post-Return Product (PRP), on Customer Satisfaction (CS), an OLS model was conducted. The results indicated significant correlation between all independent variables and dependent variables, which CSR shows the greatest correlation and PRP shows the weakest correlation.  The study then made some suggestions for e-commerce platforms in Vietnam to enhance their reverse logistics process to get higher customer satisfaction.

Abstract This inquiry endeavors to meticulously examine the intricate dynamics of the symbiotic developmental interplay among the gaming, tourism, and economic sectors in Macau. Utilizing the methodology of deviation standardization, the data undergoes scrupulous processing, invoking the entropy method to ascertain the weights of diverse evaluative indices. The developmental trajectories of Macau’s gaming, tourism, and economic domains spanning the years 2011 to 2021 are fastidiously gauged. Subsequently, a sophisticated coupled coordination model is employed to delve into the nuanced systemic interdependencies characterizing their developmental relationships. From 2011 to 2021, the holistic progression of Macao’s gaming and tourism sectors has exhibited a discernible ascent over the temporal continuum. Concurrently, the degree of coupling coordination has advanced from a state of near coordination to a commendable level of synchronized development. The overarching system of Macau’s gaming and tourism industries has transitioned from a state of disarray to one of ordered harmony, with the correlative impact of Macau’s tourism sector being adeptly realized. The supporting role played by Macau’s gaming industry in fortifying the tourism sector is conspicuously manifest. The alignment and coordination between Macau’s gaming and tourism sectors exhibit fluctuations across distinct developmental stages. During phases of nascent development in both the gaming and tourism domains, a palpable imbalance prevails. Elements such as the proliferation of gaming enterprises, international tourism revenue, aggregate output value of gaming establishments, market share held by gaming enterprises, and the profit margins thereof have, to a certain extent, impinged upon the harmonized evolution of the tripartite subsystems. This study proffers recommendations to foster the optimization and elevation of the industrial structure while championing the integration and advancement of diverse sectors. It advocates for the amplification of the propulsive impetus intrinsic to the gaming industry, coupled with the enrichment of the tourism product portfolio. Furthermore, it espouses the establishment of an effective mechanism for high-quality development, tailored to the exigencies of the contemporary era. This involves the implementation of precise policies, the facilitation of amalgamated progress in gaming and tourism, and an unwavering commitment to sustainable development through the interconnected alignment of gaming, tourism, and the broader economy. The findings of this study furnish a scientific foundation for the strategic industrial planning and developmental initiatives undertaken by relevant departments in Macau.

Abstract Water-based, waterfront tourism has always played an important role in the development of the tourism sector, water has been and still is an important attraction and contributes to regional development. In Hungary, Lake Balaton is the primary destination for waterfront tourism, offering a wide range of opportunities in this sector. Water-based, waterfront tourism is mainly concentrated in the high summer season, but there is an increasing range of opportunities in both the low and high season. In our research, we investigated the development of cruise tourism in Lake Balaton in the off-season, in the months of September-October 2023, by conducting in-depth interviews and questionnaire research. Our research has confirmed that this service is also in demand outside the high season. In the autumn, cruises add a special value to the experience, they can help to reduce seasonal fluctuations in tourism by offering attractive activities and also increase income for local businesses during the off-season.

Abstract With the advancement of modernization, commoditization and grassroots governance have become important terms. Community governance not only promotes modern democracy but plays a key role in improving community governance capabilities and modernizing the governance system, which is receiving much attention. Despite the expanding number of articles on community governance, few evaluations investigate its evolution, tactics, and future goals. As a result, the particular goal of this study is to provide the findings of a thematic analysis of community governance research. Investigating the skills and procedures needed for practice-based community government. Data for this study were gathered through a thematic assessment of 66 papers published between 2018 and 2023. The pattern required by the researchers was provided by the ATLS.ti23 code used to record the review outcomes. This study proposes six central themes: 1) rural advancement, 2) community (social) capital, 3) public health and order governance, 4) governance technology, 5) sustainable development, and 6) governance model. The research results show that the research trend of community governance should focus on rural advancement, taking rural community governance as the starting point, the dilemma and adjustment of the governance model, community public health and order governance, and digital governance. It will yield new insights into new community governance standards and research trends.

Abstract The study of authoritarian leadership has undergone significant development, with researchers exploring its different dimensions and consequences. This leadership style, characterized by a top-down approach and centralized decision-making authority, has been extensively examined in psychology, organizational behavior, and management literature. Scholars have delved into the effects of authoritarian leadership on various aspects of organizations such as employee satisfaction, motivation levels, productivity rates, turnover rates, and team dynamics. The research landscape surrounding authoritarian leadership has witnessed a recent surge in interest as scholars strive to understand its intricate connections with different variables. The primary objective of this study is to conduct a comprehensive bibliometric analysis on authoritarian leadership, aiming to identify the key research areas, influential authors, prominent journals in the field, and citation patterns. To our knowledge, no bibliometric analysis on authoritarian leadership can be found in the Scopus database, highlighting the novelty of our research. Through a source-based examination of scholarly articles and their citations pertaining to authoritarian leadership, this analysis offers valuable insights into the current state of research in this domain. By focusing on publications from the past decade onwards, we aim to uncover trends and potential gaps within existing literature while also providing guidance for future research endeavors. Our research findings will provide valuable insights into the phenomenon of authoritarian leadership, contributing to a deeper understanding of its implications. By delving into this topic, we hope to pave the way for future studies and investigations in this field that can build upon our findings and expand knowledge even further.

Abstract This study aims to investigate the effectiveness of community involvement in waste management through participatory research. Its objective is to bridge the theoretical underpinnings of participatory research with its practical implementation, particularly within the realm of waste management. The review systematically analyzes global instances where community engagement has been incorporated into waste management initiatives. Its principal aim is to evaluate the efficacy of participatory strategies by scrutinizing methodologies and assessing outcomes. To achieve this, the study identified 74 studies that met rigorous criteria through meticulous search efforts, encompassing various geographical locations, cultural contexts, and waste management challenges. In examining the outcomes of participatory research in waste management, the study explores successful practices, shortcomings, and potential opportunities. Moving beyond theoretical discourse, it provides a detailed analysis of real-world applications across various settings. The evaluation not only highlights successful engagement strategies and indicators but also critically assesses challenges and opportunities. By conducting a comprehensive review of existing research, this study establishes a foundation for future studies, policy development, and the implementation of sustainable waste management practices through community engagement. The overarching goal is to derive meaningful insights that contribute to a more inclusive, effective, and globally sustainable approach to waste management. This study seeks to inform policymaking and guide future research initiatives, emphasizing the importance of community involvement in addressing the complexities of waste management on a global scale.

Abstract As urban populations age, creating cities that cater to the needs of elderly residents becomes increasingly vital. This paper addresses the imperative to develop urban environments supporting the well-being of the elderly against a backdrop of changing demographics. With the proportion of elderly individuals steadily rising, the demand for age-inclusive urban design is more pressing than ever. The research question driving this study is: How can sustainable retrofit strategies contribute to age-inclusive urban design, considering the physiological and psychological characteristics of the elderly? Begins with examining the theoretical foundations of sustainable retrofit practices, shedding light on their significance and common objectives. Shortcomings in current urban retrofit practices are scrutinized, highlighting the gaps that need addressing. Integrating research on the physiological and psychological characteristics of the elderly, along with their distinct needs in outdoor environments, the review contributes to a nuanced understanding of age-specific urban requirements. A bespoke sustainable urban retrofit strategy for the elderly is conceptualized, rooted in the principles of urban design. Finally, acknowledging the challenges faced in achieving age-inclusive urban spaces and provides forward-looking recommendations.