Issue #4 (Volume 19 2021)

Sustainability promotes a feasible strategy to achieve a continuous development of the economy, society, and environment. This study aims to analyze the growing efforts on researches made by academic communities in exploring the sharing economy as a potential approach to promote sustainable development. A bibliometric approach with VOSviewer and COOC analysis was applied. A total number of 975 published articles were analyzed in this study. As a result, it was found that few studies have shed light on collaborative and sustainable consumption, climate change, and bioeconomy in the sharing economy by country, such as renewable resources and business models, circular economy in China, and life cycle assessment, particularly taking evidence from the urban mobility services in China. It was also revealed that there is a new indiscipline research trend in the field of sustainable development such as sustainable business models, game theory, blue economy, peer-to-peer accommodation, smart grids, and electric vehicles. Other trend concentrates on technological advancements and policies to promote sustainable development in the sharing economy.

The COVID-19 pandemic has had a significant impact on small and medium enterprises (SMEs). The purpose of this study is to assess the impact of the COVID-19 pandemic on SMEs in Georgia, identify the challenges of SMEs in pandemic conditions, and analyze government economic policy measures. For this purpose, 102 small and medium entrepreneurs from different regions of Georgia were interviewed. The survey was conducted by sending a questionnaire through digital channels. The results were processed using data analysis, quantitative and qualitative research methods, and presented graphically. As a result, key challenges and development directions that are typical for SMEs operations in Georgia during the pandemic were identified. For 60.8% of surveyed SME owners, lockdown is the main challenge. Sales volume of 45.1% of SMEs decreased. In addition, 39.3% of the surveyed SME owners increased the innovative capabilities of a company and 37.2% increased the sales volume of a company through digital channels. The main challenge of the pandemic, lockdown, gave impetus to a change in entrepreneurial behavior. In a pandemic, entrepreneurial activity has become more favorable through digital channels. During the pandemic, there is a need to continue the government’s program of tax incentives and subsidies for SMEs. In addition, the government should promote education in the fields of entrepreneurship, innovation, and technology.

Corruption in government organizations is an important and relevant topic to study because of its impact on the state in terms of financial losses and a decrease in the quality of human development. This study is also relevant because previous analyses are still limited in their modeling and measuring comprehensive fiscal decentralization variables. This study aims to examine the effect of fiscal decentralization and quality of government on the level of corruption and the impact of corruption on the human development index. The sample of this paper comprises 113 local governments on the island of Java, Indonesia, for the period 2015–2018. Statistical testing was carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The test results show that fiscal decentralization has a positive effect on corruption with a path coefficient of 0.100 and is significant at 5% alpha. Likewise, poor governance (proxied by internal control weaknesses) has a positive effect on the level of corruption with a coefficient of 0.062 and is significant at an alpha of 10%. The results of the PLS-SEM test also show that corruption has a negative impact on the human development index with a coefficient of –0.206 and is significant at 1% alpha. The practical significance of this study is the importance of the internal control system reliability as a complementary variable for fiscal decentralization to prevent corruption.

This study was deemed relevant in the current epoch given the need for rebuilding enterprises that were devastated by the Covid-19 pandemic. To ensure economic restoration, particular interest in small business start-ups and incubators has become especially important. In addition, measurements for effectiveness are critical since, without them, progress cannot be ascertained. The aim of this study was to assess the balanced scorecard and its applicability to business incubators in the context of the present technological explosion. Specifically, the study assessed the technological dimension of the balanced scorecard with the particular intention of establishing how technological tools affect the balanced scorecard. The study was based on phenomenological interviews to provide data that were relevant to the study objectives. A thematic analysis of the data collected supported literature perspectives that technological tools and platforms such as social media, robotics, expert systems, online as well as web platforms strengthen and improve the measurement of both financial and non-financial criteria for measurement on the balanced scorecard. Technological tools were found to improve data collection, management, and analytics thereby improving the quality and credibility of balanced scorecard measurement. The study recommends the accelerated adoption of technological tools for use within the balanced scorecard among incubators. It also recommends that the government should support incubators in their technological adoption measures as this has the potential of increasing economic development.

Non-financial factors including quality of services, the flexibility of a company, utilization of resources, and market orientation are regarded as significant determinants that enhance the profitability-based performance of a service company or a hotel. The study investigated the interaction between these factors and hotel operating performance measured by the hospitality performance and results indicators. Data on 346 executives of Vietnam’s hospitality companies were collected. A structural equation modeling (SEM) method was utilized to examine the positive-direct and moderating effects of non-financial factors on hotel performance in terms of occupancy rate (OCR), average daily rate (ADR), and the revenue per available room (RevPAR). The findings showed that service quality ( = 0.118, p < 0.05), flexibility ( = 0.173, p < 0.05) and resource utilization (= 0.172, p < 0.05) positively affected the performance of Vietnam’s hospitality companies. Meanwhile, innovation showed no direct influence (p = 0.068) but an indirect impact on the performance through service quality ( = 0.311, p < 0.05). Market orientation did not impact the performance (p = 0.076) but it positively affected both innovation ( = 0.322, p < 0.05) and service quality ( = 0.146, p < 0.05). The study contributed to a theoretical enhancement of the current level of knowledge on the factors that affect the performance and developed a reliable scale for measuring the performance of hotels in Vietnam.

The role of private hospitals is increasingly important in Vietnam. The study aims to determine associations between service quality and hospital brand image with satisfaction and patient loyalty, revisit intention at private hospitals in Vietnam. Quantitative cross-sectional data were collected from 268 patients in DaNang city, Vietnam. Scales to measure hospital service quality, hospital brand image, patient satisfaction, loyalty, and patient revisit intention were developed. The methods used to test the hypotheses of the study include exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM). One notable finding in this study provides practical evidence on the relationship of hospital service quality and hospital brand image with patient satisfaction and loyalty. In addition, service quality has a direct influence on patient satisfaction and revisit intention as the indicator of patient loyalty. Meanwhile, hospital brand image has a direct influence on patient loyalty, although it did not influence patient satisfaction. Results of this study help providing the basis for the marketing and customer care programs of private hospitals in DaNang city, Vietnam.

The development of innovation activities is of great importance on the path to achieving the goals of sustainable development. Success on this path is closely related to the presence of comparable information on the development of innovation activities at the regional level. The aim of the paper is to assess the development of innovation activities in the regions of Ukraine and identify differences in results. The study is performed using relative indicators for the assessment of the development of innovation activities in the regions of Ukraine. The indicators were averaged and normalized. To analyze how innovation activities change over time, the dynamic indices based on the geometric mean of the growth rate of the relative indicators were used. The obtained results have significant differences in the regions being assessed. Most regions have a heterogeneous development of innovation activities. At the same time, they are at the top and bottom of the rankings of the regions in different indicators of the development of innovation activities. Only Cherkasy and Zaporizhzhia oblasts are at the top of the rankings in at least 75% of indicators. However, in 2017‒2019, all indicators improved in at least 29% of regions. In addition, 75% of indicators improved in at least 54% of regions. Therefore, over time, most regions progressed in the development of innovation activities. Management decisions for the development of innovation activities should be complex for all regions and implemented primarily in the regions where there is no improvement over time.

Acknowledgments
The paper is prepared within the scientific research project “Sustainable development and resource security: from disruptive technologies to digital transformation of Ukrainian economy” (No. 0121U100470).

Nurses are on the frontline fighting COVID-19, as they are caring for patients during the days and nights they spend at the hospital. The purpose of this study is to determine the direct impact of job satisfaction on motivation, commitment, and performance of nurses during the COVID-19 pandemic. Furthermore, the roles of work motivation and employee commitment on nurse performance are also tested. The population in this study is nurses at the State Regional Hospital in Pasuruan, East Java, Indonesia, totaling 161 nurses. The sample in this study is 62 respondents. The analysis technique used in this study is path analysis. The results show that job satisfaction has a significant role to foster motivation, commitment, and performance of nurses in the hospital. Furthermore, employee commitment and work motivation are also proved to affect nurse performance. The results provide a better understanding of the approaches that can be taken to maintain nurse performance, especially during a pandemic.

Acknowledgment
This study is entirely carried out independently. All the funds used for the research purposes come from the authors’ personal funds. No other party is responsible as a source of funds.

Committed employees always demonstrate their organizational citizenship behavior by offering services beyond their leaders’ expectations. They achieve their goals under the leadership of executives with the capabilities to guide the organization to the future. This study examines the impact of strategic leadership capabilities on organizational citizenship behavior in companies offering mobile services in Zimbabwe. To collect data, a survey research method is employed using a 5-point Likert scale questionnaire. Ninety-four questionnaires were randomly distributed to employees of three mobile service providers and a sector regulator in Harare province, Zimbabwe. Eighty-seven questionnaires were completed and returned. Data analysis follows a multiple regression method using the IBM SPSS v27 software to test hypotheses. The study also employs the Sobel test to investigate the mediation effect of organizational commitment on organizational citizenship behavior. Regression model results show that strategic leadership capabilities have a significant effect on organizational citizenship behavior. They further have a statistically significant effect on organizational citizenship behavior through organizational commitment. The results suggest that strategic leaders in the mobile phone sector in Zimbabwe should develop and strengthen strategic leadership capabilities to drive the commitment of their employees to encourage the development of organizational citizenship behavior. Committed employees will offer their services beyond their call of duty.

Adopting agency and stakeholders theories, this study aims to investigate the relationship between corporate governance attributes (board size, board independence, female directors, and CEO duality) and sustainability reporting conduct in China. The empirical analysis is based on a sample of 10,330 firm-year observations of Chinese listed companies over the period from 2015 to 2018. Data are supplied by WIND and CSMAR databases, whilst regression analysis is applied to test the hypotheses. Results indicate that board size and board independence were found to be positively associated with the sustainability reporting conduct, while female directors and CEO duality both do not have a significant effect on sustainability reporting conduct in the Chinese institutional settings. This paper advances on arguments of the agency and stakeholders theories with these findings. The larger and more independent board facilitates better monitoring of the managers, what leads to decision-making based on a more appreciation of stakeholders’ perspectives. The study is premised on the presence/absence of sustainability reporting, and it does not take into consideration the quality aspect, which can result in erroneous interpretation. The results should not be generalized as the sample was based on China’s companies for 2015–2018. This study has policy implications for managers and policymakers alike concerning designing board composition conducive to sustainability reporting conduct.

This study studies social entrepreneurial competencies, social values, and transformational leadership. They are a requirement during the COVID-19 pandemic. It arises to find out the effect of social entrepreneurship on social values and the influence of transformational leadership in memorizing the influence of social entrepreneurship on social values with a total of 200 respondents as social entrepreneurship leaders who have been announced in Indonesia. This study uses a quantitative method with a structural equation model (SEM) analysis tool in AMOS software. SEM analysis in this study uses the moderating SEM method with a mixed-methods approach. Data analysis has been carried out through data processing. The values obtained mean that higher social entrepreneurship will increase social value by 9.4%; if transformational leadership increases, a significance value of 0.85 is obtained. This value is greater than 0.05. It is proved that the role of social entrepreneurship fosters innovative abilities, proactive development, and the courage to take risks for the people in Indonesia and the impact of social values fosters social recognition, responsibility, and contribution to the economy with attitudes with potential transformational leadership behaviors as well as inspirational motivation, intellectual stimulation, and consideration of the community.

Acknowledgments
The author appreciates the contribution of all co-authors in preparing the data set.

The study looked at the use of internal business process metrics within the performance assessment framework of the Nepalese telecom industry. It employed a descriptive study approach and an organized questionnaire survey instrument. The population of this study included all of Nepal’s telecom operators and their employees. The sample organizations from which random sampling techniques obtained the responses of 318 employees were Nepal Telecom and Ncell. The employees who hold at least offers and above positions at their company were the targeted respondents of the study. Three parts of the survey questionnaire were set up with 27 questions of different types to gather data. SPSS (statistical package for social sciences) program was employed to process and analyze the data. Sixteen measuring variables within four constructs were examined to assess the IBPP (internal business process performance). Three of these constructs: operations management (β = 0.229, p < 0.01), customer management (β = 0.380, p < 0.01), and regulatory and social processes (β = 0.175, p < 0.01) were found to have a statistically significant and favorable impact on the IBPP while innovation processes (β = 0.024, p > 0.05) was not properly applied and understood in the Nepalese telecom industry. The findings of this study will help identify the primary drivers of performance metrics and their relevance in organizational performance for the Nepalese telecom industry.

The study was carried out based on a survey among 115 Kazakhstani employees and 49 employers to understand attitudes to online employability during the coronavirus crisis and related problems to such format of work. Employees were presented by 32% of Generation Y (born between 1985 and 2002), 44% of Generation X (born between 1964 and 1984), 13% of Baby Boomers (born between 1944 and 1963), and 11% of Silent Generation (born before 1943). As for employers, they were presented by 28% of Generation Y, 51% of Generation X, 16% of Baby Boomers, and 5% of Silent Generation. The result reveals that the format of work has been 46% full-time online, 49% part-time online, 5% mix of full and part-time format. The same pattern was observed among employers with 60% confirming the use of remote online work of staff within the framework of self-isolation, although 31% switched to the part-time online format of work and 9% used a mix of full and part-time. At the same time, only about 7% of the workers and 11% of employers previously had such a practice, and for the majority, such work became an absolutely new experience. Most of 85% of Generation Y and 76% of Generation X have the sufficiency of digital skills and ability to work online, while 42% of Baby Boomers and 67% of Silent Generation experienced difficulties. In terms of problems, both employees and employers prioritize organization policies, communication, and law relationship.

This study aims to investigate the impact of managers’ transformational leadership on employees’ quality of work life through the mediation effect of firms’ climate of trust in the hospitality industry. The study was conducted with operational employees working in three-star hotels in Bangladesh. Data were gathered from 186 respondents by a structured questionnaire and analyzed by SPSS 21 and SmartPLS 3.0 software. To test the hypothesized model, the study used a partial least squares structural equation model (PLS-SEM) by SmartPLS 3.0. The results of this study revealed the strong direct effects (p < .05) of managers’ transformational leadership (β = 0.433) and firm’s trust climate (β = 0.183) on the employees’ quality of work life with a variance (R²) of 31.9%, and also the significant impact of managers’ transformational leadership (β = 0.599) on firm’s trust climate with a variance (R²) of 35.9%. The study also exposed a significant mediation effect (p < .05) of firms’ climate of trust (β = 0.112) in the relationship between managers’ transformational leadership and employees’ quality of work life. The findings suggest that a trust climate is such an internal mechanism that can convert transformational leadership practices into employee satisfaction with their professional life, while transformational managers can build the climate as well as enrich people’s lives at work.

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.

The objective of this study is to analyze the effects of the Covid-19 pandemic on the income of employees who work in the aviation sector in Vietnam. These workers are working in the field that has been most negatively affected by the Covid-19 outbreak. The study uses data collected from 280 Vietnamese employees working in the aviation industry. The pool OLS model is studied and used to analyze the influence of factors on the income of people who work in the aviation sector in Vietnam. The research results show that the Covid-19 pandemic has reduced the earnings of workers in the aviation sector (the effect factor is –5.576921); the income of workers is affected by many factors but in varying degrees such as a work area; gender; educational level; work experience; the number of jobs creating money; personal investments of the part of employees. At the same time, the research findings also show that the difference in the wages of employees in the aviation industry before and after the Covid-19 is vastly different (income difference is about 12.21 million VND/month).

The freezing of economies due to the COVID-19 pandemic caused damage not only on the sales side but also on the labor market due to the outflow of staff from companies specializing in the organization of meetings. The return of the meetings industry sector to the development path will involve skillful change management, including in the area of competencies and skills. To inventory and assess the competencies of employees in the meetings industry, this study was carried out among specialized enterprises in the meetings industry in Poland, Hungary, and Ireland, on samples of two research groups, i.e. the Director General (CEO) and operational employees based on questionnaires and individual in-depth interviews (IDI). The obtained results allowed to establish the hierarchy of self-assessment of own managerial competencies, assessment of the competencies of the CEO by the employees, areas of increasing team competencies, and areas of staff development in the sector shortly, contributing to the recovery from the pandemic crisis.
Raising the competencies and qualifications of employees is perceived as one of the most powerful tools for overcoming the pandemic crisis, obtaining 68% positive indications among CEOs in Poland, 77% indications in Hungary, and 84% in Ireland. In all analyzed countries, the meetings industry is indicated as a strategic product of the tourist market. Among the planned long-term actions aimed at overcoming the pandemic crisis, increasing employee competencies is perceived as an opportunity for the companies operating the meetings industry sector (90% in Poland, and 80% in Hungary and Ireland).

Acknowledgment
This study was done in frames of the project “Vocational competences in MICE sector” co-financed in frames of European Union program Erasmus + as part of the program The Dialog for Transformation, Erasmus+, 2020–2021.

A characteristic feature of the XXI century is the emergence of the digital society phenomenon, which significantly changes all processes in higher education. The implementation of innovations into university activity, creation of its digital culture, and digital environment are the key features of an innovative-active university (IAU) and factors of its development. The paper aims to develop a strategy and innovative-indicative measures for digitalization of IAU activities based on the study of society’s digital maturity. Index, rating, comparative analyzes, and decomposition method were used. It is determined that Ukraine has a significant gap in comparison with the developed countries in terms of digital maturity of society and occupies lower than average positions in international informatization indices. To assess the state of digitalization processes in Ukraine, government measures for the development of digital culture were analyzed, the limitations and triggers of society digitalization are identified. It is proved that the digitalization of education has a dominant impact on the overall level of digital competitiveness. That is, the introduction of information and communication technologies in the IAU activity is an urgent task of its management. The digitalization strategy of S.Kuznets KhNUE in accordance with its educational, scientific and technical, marketing, and international activities was created. The proposed strategy is based on a systemic understanding of digitalization processes, which makes it possible to increase the degree of their controllability. A set of innovative and indicative measures was developed, which constitute the tactical contour of IAU digital process management.

Acknowledgment
The following materials were used in writing this paper: Development of methodological and model-information support for the construction of an innovative type university on the basis of education quality and anti-corruption (state registration number: 0120U102152).

This study sets out to investigate the antecedents of turnover intentions, using the private healthcare employees in an emerging economy (Ghana) as a benchmark. Even though myriad studies have been conducted on the aforementioned topic, yet, there are scant investigations on how employees of private healthcare institutions relate towards turnover intentions, specifically in a developing economy context. Therefore, this study draws on extant literature and subsequently proposes a hypothetical argument on the effect of training satisfaction, benefits and incentives on employee turnover intentions as well as resistance to change while establishing the nexus between turnover intentions and resistance to change. Both paper and web-based (online) questionnaires were gauged from employees of private healthcare organizations in Ghana. Data were analyzed by partial least square structural equation modeling (PLS-SEM) on a sample of 544 employees of private healthcare institutions. The findings indicate that training satisfaction, benefits and incentives have a positive impact on an employee’s turnover intentions. Moreover, employee’s resistance to change is influenced by both training satisfaction and benefits and incentives. Further, the investigation established that employee’s resistance to change influences employee turnover intentions. The thoughtful mechanisms of how the running of private healthcare institutions in Ghana can be enhanced are expanded by the empirical results obtained through how employees can be satisfied by training and the application of rewards to reduce turnover. Moreover, administrators of private healthcare organizations are forewarned of the implications of employees’ resistance to change and its effect on employee turnover intentions.

Acknowledgment
This study was supported by Tomas Bata University in Zlín, through IGA/FaME/2020/003 “Training and development programs and the consequence on employee’s commitment, satisfaction and organizational performance: analysis from Czech public service sector”.

To enhance the performance of organizations, the motivation of employees is a critical factor. The challenge is that motivation can be dependent on the culture and time of analysis. The timely studies are needed for different regions. The purpose of this study is to perform the motivation factors analysis of government employees to enhance their performance. Herzberg’s two-factor motivation theory was used, where the focus is on motivators, which were compared with financial rewards. Another classification of motivators and movers that contributes to ideas was extracted from the literature and included in the questionnaire survey. A survey was designed and 64 employees working in governmental service sectors in the United Arab Emirates (UAE) responded to the questionnaire. Statistical analysis methods such as two proportion z-test, Chi-square, and Fisher tests, were used. Results showed that recognition, which was selected by 44% of employees, is the only source of satisfaction that has a higher effect than financial rewards. In addition, a sense of achievement, the opportunity to take responsibility, work itself, as well as advancement prospects have the same or lower effect than financial rewards. Moreover, results showed that, generally, factors associated with motivators are more important for ideas’ contribution than movers, except for the desire to overcome frustration at work. The practical value of the results is obvious since motivation can significantly enhance the performance of organizations in the UAE.

The competitiveness and complementarity of trade reflect the advantages and disadvantages of exports and future trade trends. After China joined the WTO, the import and export volume of agricultural products has increased significantly, but the import volume and import growth rate have greatly exceeded the export volume and export growth rate. China is the world’s largest importer of agricultural products, and Brazil has become the world’s largest exporter of agricultural products. As a country with the largest increase in agricultural exports, China and Brazil have close agricultural trade exchanges. China has become Brazil’s largest importer of agricultural products for four consecutive years. In addition, both China and Brazil are BRIC countries; therefore, the establishment of a cooperation mechanism is more conducive to the development of agricultural trade. This study uses quantitative research methods to investigate the agricultural trade between China and Brazil by calculating the revealed comparative advantage index, trade complementarity index, and trade intensity index. The study found that due to the different endowments of agricultural resources and the significant differences in agricultural structure, China and Brazil’s agricultural trade competitiveness is weak and they are highly complementary. The main agricultural products exported by China are labor-intensive processed products (pulp and waste paper, textile fibers, vegetables and fruits), and the main agricultural products exported by Brazil are land-intensive products (oilseeds and oily fruits, vegetable oils, raw hides and furs). Complementary advantages in agricultural trade were analyzed. In the future, the two countries have huge potential for cooperation and development.

Employee turnover is a major concern for organizations. Specifically, among private business schools, it is proved to be one of the major impediments in carrying out academic activities. This phenomenon creates a conundrum for both college administrations and students. Therefore, each academic unit must work to minimize employee turnover. This study aims to identify the elements that influence academicians’ turnover intentions and the ways to negate them. It used a random sample of 236 academicians (professors, assistant professors, associate professors, and lecturers) from various business schools in India. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to analyze the sample. In addition, the structural equation modeling (SEM) approach was used to examine the hypotheses. All variables studied had high loadings of 0.50 or more in CFA. The research model was shown to be fit on three important absolute fit indices: absolute, incremental, and parsimonious. The regression weights of hypotheses were also determined to be significant. The findings indicate that organizational support, compensation, and personnel management had a detrimental effect on turnover intentions at business schools. These results can be used by college administration and management in devising interventions that will assist them in retaining existing talented staff and avoiding the negative repercussions of future turnover.

The growing Ukrainian migration towards EU countries determines the need for evaluation of pull factors shaping their environment to regulate these processes better. The study aims to assess the EU’s pull environment attracting migrants, and evaluate the elasticity of Ukrainian total and labor migration to the change of social and economic factors in EU countries. The data are collected for the period from 2005 to 2018. The method involves weighting the indicators and sub-indices with the following calculating partial and integral indices of the pull environment of migration for selected EU countries (the Czech Republic, Germany, Hungary, Poland, Italy, Portugal, Greece, and Spain) and the EU-28. During 2005–2018, the integral level of pull environment of migration in the EU-28 was above average, whereas the most attractive countries for external migrants were Germany, the Czech Republic, Spain, and Italy. In terms of the intensity of total migration from Ukraine in 2018, Poland (236.06 departures per 1,000 Ukrainians), Hungary (73.6), Germany (12.6), and Italy (7.3) are among the main destinations. While the intensity of Ukrainian migration is high, its growth rate depends on the time lag (different elasticities in the medium and long run). The integral analysis of the pull environment has a practical value allowing to conduct migration intensity and elasticity evaluation, as well as the cross-country pull-factor analysis (pull strength) for substantiating the improvement of regulatory and methodological provisions of migration policies for both Ukraine and the hosting EU states.

Acknowledgment
The study has been conducted within the framework of applied research “Mechanisms of the proactive policy for reducing social vulnerability of the population (based on the Carpathian region of Ukraine)” (M. Dolishniy Institute of Regional Research of National Academy of Sciences of Ukraine, Reg. No. 0121U112014, 2021–2023).

The priority task for ensuring the economic security of a country, which is especially noticeable in the rapidly changing conditions of the contemporary global world, is to forecast challenges and threats. Economic security is one of the necessary conditions for state development, which provides guidelines for making major social and economic decisions. There are a few studies on the determinants of the economic security and no data about security determinants that are required to monitor it. The study aims to identify possible links between leading determinants of the economic security. For this purpose, on the example of Ukraine, causal links between the formation of real GDP (as the leading determinant that characterizes the economic security of the state), 11 determinants that indicate the level of international economic development, and 6 determinants of social development for the period 2014–2020 were determined. With a 5% level significance, the impact on the volume of real GDP of 14 determinants of state economic security was noted and specific time lags were defined. Besides, the bilateral causal effect and lack of causal connection between individual determinants were mentioned. Findings are helpful for effective public administration. In addition, active measures are needed to combat corruption, shadow and criminal economy, and state protection of domestic producers operating in the military, food, information, and energy security sectors.

Acknowledgment
Alina Bukhtiarova gratefully acknowledges financial support from the Ministry of Education and Science of Ukraine (0120U100473).

Elaboration of steps for the strategic management of environmentally sound business solutions is essential for achieving sustainable development goals in Ukraine. Although strategic directions for decarbonization of the transport sector have already been developed at the national level, effectiveness of sustainable decision-making is closely related to the greening initiative on the local level. The purpose of the paper is to form a framework of greening strategy and sustainable decision-making for transport companies that is based on the necessity to reduce emissions. The research findings are obtained using the systems analysis, SWOT analysis, and cost-benefit method. The paper proves that choosing biogas (methane) as a main transport fuel is a viable and cost-effective initiative and can be used as a financial ground for the company’s strategic formation process that involves both tactical and organizational dimensions. The analysis results also showed threats and opportunities for greening based on switching transport companies to biogas and requiring steps of governmental support in developing biogas station networks. According to the green course, this study also reveals the possibility of establishing strategic management due to an authority delegation map between services and top management of a transport company. The study has made it possible to improve strategic management of a transport company by developing an optimal scheme of interaction between stakeholders and departments in strategic leadership for greening.

Acknowledgment
This study is a part of the Scientific Project “Modeling the Transfer of Eco-Innovations in the Enterprise-Region-State System: Impact on Ukraine’s Economic Growth and Security” (№ 0119U100364), which is financed by the state budget of Ukraine.
On behalf of Zuzana Juhaszova’s contribution, this paper was supported by the Slovak Research and Development Agency under the contract No. APVV-16-0602 Enhancement of the relevance of the accounting data in the SR – from expenses to value.

Micro, small and medium enterprises (MSMEs) have emerged as an accelerator of economic growth with a sizeable contribution in job creation, innovation development, and reduction of regional disparities in most world economies. This paper investigates the influence of external and internal factors affecting the growth of MSMEs in poor-performing Bihar state, India. The objective of the study is to identify the major deep-rooted causes for the inability of MSMEs to compete in developing states and identify potential solutions. The study is based on an empirical database; it tested various dimensions of MSMEs barriers in their potential growth. The target group included MSMEs of Bihar state, India, using a sample of 450 entrepreneurs. The paper adopted a multistage stage sampling and multivariate analysis technique. The results showed that there are twelve major potential barriers, both endogenous and exogenous, faced by MSMEs, such as availability of raw materials, financial issues, labor force challenges, technology inefficiency, power/electricity scarcity, poor marketing, competition, knowledge-related challenges, government and administration problems, infrastructure inefficiency, etc. The findings show that these barriers affect the promotion and growth of MSMEs in developing regions. In future, it is suggested to focus on the implementation of good governance that helps to remove effectively the major barriers of MSMEs in underdeveloped states, such as Bihar, India.

The study aims to identify the EU’s trends in the use of flexible forms of working time and to determine the specifics of individual EU countries. The study monitors the flexibility of working time based on the following indicators: persons employed part-time (as a percentage of the total employment); involuntary part-time employment as % of total part-time employment; the share of employed persons by the flexibility to decide on working time by a country; the share of employed persons who can easily take one or two days off at a short notice by working at home. The paper uses descriptive statistics, analysis of the development of time series using the growth rate, sigma convergence, and weighted sum approach. All analyzed indicators were taken into account to express one value, based on which it is possible to compare countries. Thus, the study expressed the overall benefit using the weighted sum method. The maximum value of the total benefit expressed using all the indicators among the EU countries was reached by the Netherlands. One of the reasons may be the short period of parental leave and the large share of women working part-time for a long time. The second reason is the large share of young people working part-time. On the contrary, Bulgaria, where women spend a relatively long time with their children after birth and then start full-time employment, ranked the last. This should be justified by the fact that flexible forms of work are mainly used by women and their prevalence is largely dependent on the length of maternity and parental leave.

Acknowledgment
This paper is created within the project funded by the Scientific Agency of Slovak Ministry of Education VEGA reg. no. 1/0689/20 “Digital economy and changes in the education system to reflect labour market demands”.

Sustainable regional development projects are a challenge for all countries, regardless of their geographic location, cultural differences, or level of economic development. Kazakhstan is also facing this challenge and tries to counteract this process by actively implementing regional development projects and programs. However, project effectiveness and project value remain bottlenecks as these projects are aimed to improve lives and work in rural areas and eliminate inequality; therefore, managing such projects is a complex issue. This study seeks to obtain data that will help to address these research gaps and to identify value aspects of such projects from the end-users’ perspectives – local communities. This can help to understand how to select projects with high value and enhance their effectiveness.
For this purpose, in 2020, a questionnaire survey and semi-structured interviews of end-users of regional development projects implemented in local communities were conducted. 301 respondents from main mining towns included in the regional development program of the Republic of Kazakhstan have been surveyed and 18 deep interviews have been conducted. The results show that Kazakhstani regional development projects appear to have a low level of value from the perspective of main stakeholders and beneficiaries – local communities. Project value evaluation has also revealed that a concept of value is different for local government authorities, project teams, and local communities. The study expands knowledge on the management of regional development projects, revealing the importance of understanding the value for such projects to achieve success and enhance their effectiveness.

Productive inefficiency and lagging technology progress are major reasons behind the Southern Africa Development Community’s (SADC) continued exportation of unprocessed minerals to the world markets. The study seeks to uncover the impact of trade openness on the technical efficiency of the mining sector in selected SADC countries (Botswana, DRC, Namibia, South Africa, Zambia, and Zimbabwe). Technical efficiency is the ability of any production process to produce maximum output from minimum quantities of inputs. A Cobb Douglas Stochastic Frontier Approach in a single-stage maximum likelihood estimation of Green’s true fixed effects was used to compute technical efficiency (scores) and the technological progress in the mining sector of SADC. Results indicate that there is no technical efficiency gains from trade liberalization during the period under study together with positive and significant technological progress. A coefficient of 0.72 suggests that a 1% increase in trade openness increases technical inefficiency in the mining sector by 0.72%. The parameter coefficient from the truncated normal distribution of the true fixed effects model indicated that technological progress from one year to the next year would lead to a 2.6% increase in the output index of the mining. Technological progress in the mining sector should target upstream mineral value chains instead of only upgrading technology in one dimension of extraction. In addition, countries should collectively and gradually put across laws that force new investments in the extraction of minerals to erect processing plants in mining value addition of host countries to re-direct economies into a growth path.

Acknowledgments
The authors are grateful to the North West University (RSA) for financing this study.

A profile of manager represents characteristics of a person performing a managerial position, i.e., it includes qualities such as knowledge, skills, and competencies within a specific specialty that provides the ability to carry out managerial duties and responsibilities successfully. The reason for obtaining this information is to build a profile of managers in organizations providing social care, as this area has not been elaborated in detail in the Czech Republic.
This study aims to identify and describe the profiles of managers in organizations providing social services in the South Bohemian Region. The study was conducted using semi-structured interviews with 24 managers of selected organizations providing social services in the South Bohemian Region until the information obtained was sufficient. Data were processed using open, selective, and axial coding.
Managers were asked about their job descriptions, their skills and education, and the specifics of their duties and responsibilities within their organizations. The results show that manager profiles are influenced by the type of organization and the organization’s funding. The results of the study showed that specific managerial duties and responsibilities are based on the type of social service provided. These duties and responsibilities are also based on the clients of services and the frequency of services provided.

Acknowledgment
This study was financially supported by the project “Selected aspects of social work management”, registration number GAJU 052/2019/S (Grant Agency of the University of South Bohemia in České Budějovice).

As it is known, Kosovo is a newly established and developing country. Naturally, creative accounting practices in Kosovo are becoming more frequent due to gaps and weaknesses in management and audit quality. This study aims to examine the relationship between creative accounting and corporate performance and management, as well as the impact of managers’ ethics including audit period on financial reporting and creative accounting limitation. The study adopted a survey-based approach. The questionnaires were distributed among 159 managers, auditors, and head accountants. Linear regression was used to analyze the hypotheses. The research results confirmed the rejection of the first hypothesis, as the mean is less than 3 (the average on a five-point Likert scale). The results confirmed that creative accounting has a significant impact on corporate performance. The results also confirmed the second hypothesis as the mean is greater than 3.5 (the average on a five-point Likert scale). Thus, managers’ ethics have a significant effect on the reliability of financial statements. In addition, the research results confirmed the acceptance of the third hypothesis, as the mean is greater than 3 (the average on a five-point Likert scale), thus there is a positive influence of the audit period on creative accounting limitation. The study found a negative impact of creative accounting on corporate performance. Furthermore, a significant effect of managers’ ethics on financial statements’ reliability was concluded; and finally, the findings concluded that audit period and quality could significantly contribute to the creative accounting limitation.

The clear decreasing survival rate of nascent firms and their inability to compete favorably owing to increasing competition in their internal and external environment was the motivation for this study. Hence, the paper addressed fundamental issues on nascent firms’ competitiveness through examining the direct and indirect influence of social media usage and technological infrastructure capability, respectively. Sample data of 265 nascent firm managers in the agro-allied sector were collected and analyzed with the aid of Hayes Regression Process Macro. The results showed that social media positively affects the competitive advantage of nascent firms. Further, the study found that technological infrastructure capability significantly affects the competitive advantage of nascent firms. The study found that technological infrastructure capability positively mediates the relationship between social media usage and nascent agro-allied firms’ competitive advantage. The study advances the need for a change in the way nascent firms adopt social media and advocate that the use of social media can be supported through developing a gradual knowledge of technological innovation that is within the confines of the firms’ resources.

The issues of recognizing the rights of the LGBTQ+ community around the world and developing appropriate anti-discrimination policies and laws are one of the main topics for discussion in the global agenda. This is due to the commitment of the world community to protect human rights and meet the needs of society. The paper aims to assess the relationship between socio-economic development indicators of some European countries and the Rainbow Europe Index. To find out how discrimination against the LGBTQ+ community affects various social and economic development indicators of some European countries, a data matrix was developed and the Spearman rank correlation coefficient was calculated. The obtained results confirmed a positive relationship between the Rainbow Europe Index and GDP per capita, the Human Development Index, the Corruption Index, and the Index of Happiness. Calculations have shown that the Rainbow Europe Index had a significant impact on these indicators. The study proved the dependence of indicators and demonstrated the need to provide freedoms and rights for LGBTQ+ affiliated members in Ukraine and other European countries.

Acknowledgment
This paper is published as a part of research projects “Convergence of economic and educational transformations in the digital society: modeling the impact on regional and national security” (No. 0121U109553) and “Reforming the lifelong learning system in Ukraine for the prevention of the labor emigration: a coopetition model of institutional partnership” (No. 0120U102001).

The purpose of this study is to investigate factors that affect tax auditors’ performance, including the moderating role of work environment. The saturated sampling technique was employed as a sampling technique. Of the 166 tax auditors of the Directorate General of Taxes (DGT) in Riau Region as respondents, 132 questionnaires were returned, fulfilled the requirements, and were complete. Multiple regression analysis was used to test the first, second, and third hypotheses. However, moderated regression analysis was used for the fourth, fifth, and sixth hypotheses testing. The multiple regression analysis results showed that organizational commitment and job satisfaction have a positive effect on the tax auditors’ performance with a p-value for each 0.014 and 0.006. This indicates that the higher the organizational commitment and job satisfaction of the tax auditors, the better their performance. Meanwhile, job stress was found to have a negative effect on the tax auditors’ performance (p-value is 0.006); therefore, the higher the job stresses, the lower the performance. The results also found that work environment as a pure moderator strengthens the effect of organizational commitment on tax auditors’ performance (p-values of Z and X1Z each are 0.279 and 0.000). Meanwhile, work environment as a quasi-moderator also strengthens the effect of job satisfaction with p-values of Z 0.000 and X2Z 0.580. Work environment also moderates and strengthens the effect of job stress on the tax auditors’ performance with p-values of Z 0.000 and X3Z 0.597.

Employees, their knowledge, and skills are becoming an increasingly important factor in the performance and competitiveness of companies in the XXI century. Approaches to talent management vary around the world. The more technological the company, the more unique the technology of using human capital and the higher the level of employee stress. The aim of the study is to establish statistically significant differences in exclusive and inclusive approaches to talent management in Ukrainian IT companies. The study employed methods of psychodiagnostic and descriptive statistics. The research period is from January to June 2021. The total number of respondents is 150 employees from the TOP-50 largest IT companies in Ukraine as of 2020. The population of the empirical study included 70 men (46.7%) and 80 women (53.3%) aged 21 to 40 years. The results of empirical analysis show that, indeed, the degree of employee burden in IT companies is enormous. The study empirically confirmed and theoretically proved that there are statistically significant differences in exclusive and inclusive approaches to talent management. IT companies that use an exclusive approach show burnout rates at an average level (according to 38.5% of respondents), and talents are already working at the limit of their psycho-emotional resource capabilities.

Religious values are contemporary issues associated with employees’ behavior in organizations, especially from the Islamic human resource (HR) management view. To address this issue, this study analyzed the influence of Islamic work values on engagement, job satisfaction, organizational commitment, and in-role performance of Muslim employees. Considering the potential spread of COVID-19, primary data was collected by distributing online questionnaire via emails and social media to 283 respondents in Makassar City, Indonesia, who fulfilled the predetermined sampling criterion. PLS-SEM was employed to check the measurement and structural models of the SmartPLS 3.0 program. It was revealed that Islamic work values have a significant influence on engagement and job satisfaction and in contrast, insignificant on organizational commitment and employee in-role performance. In addition, a significant interrelationship between the 4 endogenous variables was confirmed, namely engagement, job satisfaction, organizational commitment, and in-role performance. Furthermore, it was found that several constructs mediate the correlation between Islamic values and in-role performance. The findings are essential to provide theoretical enrichment for future studies pertaining to the measured Islamic values and HR behavior. Practically, managers are capable to devise and select the most appropriate HR strategies for Muslim employee in a particular organization.

In this present age of globalization, the logistics and transportation industry has become an integral part of most businesses/firms as it is aimed at ensuring the effective movement of people, distribution of goods and services from one location to another on time. Therefore, this paper aims to analyze the impact of COVID-19 on the logistics and transportation sectors. The qualitative research approach was adopted using analysis and synthesis of scientific literature, data from news reports, organizational sites, and a case study of data contents. The paper presented the analysis of negative and positive effects of COVID-19 on the logistics and transportation industry. The study also discusses possible strategies and further steps for improvement of the logistics and transportation sector, including the automation and introduction of other technologies, a sustainable and flexible transportation system, cooperation of logistics and transportation business. Findings regarding the positive implications of COVID-19 show noticeable advancements in the logistics and transportation sector, such as the rise of e-commerce businesses with efficient delivery options, and the development of 3rd party logistics services as more companies outsource supply chain operations. The study revealed the importance of strategic planning with a joint effort from the research centers, public sector, private sector, and educational institutions as one of the proposed solutions for the logistics and transportation industry.

This paper aims to examine the impact of marketing agility on decision-making during crisis management stages in five-star and four-star hotels in Jordan. The study included 71 top management staff members from Jordan’s five- and four-star hotels. A questionnaire was designed and utilized to collect the data on marketing agility and crisis management at four and five-star hotels in Jordan. A total of 213 questionnaires were distributed, and 187 useable responses were returned, which resulted in an 86% response rate. Results show that marketing agility plays a significant role in decision-making during crisis management stages. The analysis revealed that marketing agility affected the five stages of crisis management with mixed levels. The findings show that accessibility, decisiveness, swiftness, and flexibility have an immense impact on crisis management stages, while the alertness dimension result shows a weak impact on crisis management stages except for containment. Hotel managers are recommended to emphasize enhancing coordination and integration internally with different managerial levels and units and with external partners to boost information exchange. In addition, it will help promote learning orientation amongst hotel staff to handle the fast-changing environment.

This paper examined the mediating effect of risk management for strategic planning and profitability of Islamic banks in Palestine. The questionnaires were distributed randomly among 97 directors who have experience in strategic and risk management. A structural equation model was employed to test the research hypotheses. The result revealed that strategic planning and risk management have a significant positive effect on profitability, while strategic planning has a significant positive effect on risk management. In addition, risk management was evidenced to partially mediate the linkage between strategic planning and profitability. The current study yielded support for the claim that risk management played a significant mediating role in the relationship between strategic planning and profitability. Bank directors having good strategic planning and effective risk control tend to get a higher level of profitability. Therefore, Islamic banks should construct a proper strategy in line with their risk management practices and provide a robust risk assessment to protect their financial resources. Ultimately, they can attain superior profitability.

This study aimed to investigate the differences in motivational focus and sources of satisfaction between family and non-family employees in family businesses. Data from a questionnaire survey conducted between May and September 2021 were used to examine the relationship of work motivation between family and non-family employees. Data were collected via a questionnaire and interviews with 56 non-family employees and 148 family employees from family businesses of eight Slovak regions. To meet the stated aim, relevant quantitative methods such as the two-sample Fisher’s F-test, two-sample Student’s t-test with inequality of variances, and the Pearson correlation method were applied. Based on the established results, it can be assumed that it is possible to adapt the dealings with the employees of family companies more closely to their individual needs, and thus contribute to their performance. Non-family employees are more oriented towards economic benefits. Family employees show a more balanced orientation between economic benefits and moral satisfaction. This confirms that financial considerations are still an important factor of motivation for non-family employees. According to the results of the study, non-family employees tend to focus on content and activity, while family employees rather focus on success. A possible explanation could be that family members perceive the success of a company more than their own and feel more confident in the choice of activities they would like to carry out, so they take this fact more than for granted.

Acknowledgment
This paper has been supported by funds of the project VEGA No. 1/0240/20. This study was supported by the project GAAA 5-5/2020 “Development of family businesses in Slovak regions”, which has received funding from Grant Agency Academia Aurea and by project VEGA 1/0813/19 “Managing the development of innovative and start-up forms of businesses in international environment and verification of INMARK concept”, which has received funding from the Ministry of Education, Science, Research and Sport of the Slovak Republic.

The study shows that a patriarchal society where women are still in the minority when it comes to leadership positions is still dominating. A few studies are exploring the role of women in leadership in government and industry, and very little focus is paid on higher education institutions and more especially – from a female leadership perspective. Therefore, this paper aims to determine the factors that hindered female students from attaining leadership positions and simultaneously make recommendations to create more leadership opportunities in a nationally recognized student-led organization known as the Student Representative Council at a large public South African higher education institution – the University of KwaZulu-Natal. The target population was 16 female leaders who served in the University’s Student Representative Council from 2019 to 2020 of which 13 had responded. A qualitative approach was followed and interviews were conducted. The study employed inductive qualitative thematic analysis using NVIVO 12. Findings revealed that the Student Representative Council structure at the university was patriarchal with little commitment to gender equality. Males outnumbered women in leadership roles. Portfolios assigned to women were mainly administrative rather than leadership. Females were subjected to stereotypical behavior. The study recommended ways to promote female student leadership whereby policy and constitution change is required to facilitate gender equality and the implementation of quotas. Women should be empowered to enhance their leadership skills via effective leadership development programs specifically designed for females to address the leadership gap between males and females.

In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.

The purpose of the study is to thoroughly outline how the hubris behavior of chief executive officers (CEO) is detrimental to Islamic banks’ (IBs) performance. Specifically, this study attempts to examine the role of the Sharia supervisory board (SSB), board vigilance, and CEO power in the relationship between CEO hubris behavior and decreased IBs’ performance. This study observes IBs’ performance during the period from 2014 to 2020 and develops eight models to test their determinants. Empirical testing of all models shows that CEO hubris has a detrimental impact on IBs’ performance. The moderating impact test shows the following results: firstly, the presence of SSB, which is represented by the reputation of its members, reduces the detrimental impact of hubris behavior by CEOs on IBs’ performance, while that impact, which is represented by member expertise, does not have a moderating effect. Second, the size and independence of the BOC both weaken the negative relationship between CEO hubris and IBs’ performance. Third, CEO power as represented by tenure and ownership has no moderating effect.