Issue #3 (Volume 21 2023)

This study investigates the effect of human capital and structural capital on leverage for Jordanian industrial firms from 2006 to 2020. The relevance of this topic lies in the importance of capital structure decisions for firm value and the limited research conducted on the topic in Jordan. The aim is to examine whether human capital efficiency and structural capital efficiency significantly affect leverage. The sample includes 77 industrial firms. The study employs multiple regression analysis to test the hypotheses, controlling for variables such as return on equity and firm size. The findings show that structural capital efficiency does not significantly affect leverage, but human capital efficiency and ROE have significant effects. Furthermore, the study finds that the relationship between these variables differs between large and small companies. This implies that firms with more efficient human capital tend to use less debt financing. The study concludes that human and structural capital efficiency should be considered when making capital structure decisions, as they can affect the optimal level of debt financing. The practical value is the insights for firms in Jordan and other emerging markets on optimizing their capital structure decisions by considering their human and structural capital efficiency. These results contribute to the literature on firm performance determinants in emerging economies and offer valuable information for practitioners and policymakers.

Acknowledgment
I want to thank Amman Arab University for funding this study.

Workplace deviance is one of the significant problems in Nigerian public universities. This study aims to investigate the impact of HEXACO personality factors (honesty-humility, emotionality, and agreeableness (H-HEA)) on deviant workplace behavior in public universities in Southwestern Nigeria. The choice of the institutions (Ekiti State University, University of Lagos, and the Federal University of Akure) in the Southwestern region was based on purposive sampling. Simple random sampling was employed to select academic and non-academic staff. The study adopted a quantitative research design and employed Pearson correlation and multiple regression analysis to analyze and test the hypotheses. The findings revealed that the H-HEA domain of personality traits negatively correlates with organizational and interpersonal deviance. Secondly, H-HEA personality traits have a negative effect on organizational and interpersonal deviance. Overall, the results of the regression analyses suggest that the H-HEA HEXACO domains of personality traits individually reduces the organizational and interpersonal forms of deviance. Based on the findings, the human resource departments of these institutions can curb workplace deviance by giving preference to candidates or individuals with high scores in H-HAE personality traits. This will go a long way in curtailing the vices of workplace deviance in Southwestern Nigeria public universities.

Digital employment is one of the critical concepts of the digital economy for sustainable development. Promoting digital employment intention of potential employees is indispensable for developing the digital economy. The study aims to explore how digital employment policies predict digital employment intentions and to construct a structural equation model. Based on an online survey of 470 students with digital work experience from Chinese higher education institutions, the data were processed using SPSS 26.0 and Amos 26.0. The results uncover that digital employment policies have a positive impact on digital employability (β = 0.538, p < 0.001), digital employment capital (β = 0.524, p < 0.001), and digital employment intentions (β = 0.257, p < 0.001). At the same time, digital employability (β = 0.216, p < 0.001) and digital employment capital (β = 0.505, p < 0.001) also have a positive impact on digital employment intentions. The structural equation model emphasizes the significant mediating effect of digital employability (0.116) and digital employment capital (0.265). Therefore, the government should actively promote digital policies to encourage and enhance digital employment capabilities, promoting digital employment intentions and behaviors. The support and development of digital employability by the entire society, especially schools, and families, is also significant.

Career development is a vital aspect of improving work effectiveness and the best contribution of employees to the organization. This study aims to explore the determinants of career development of the Indonesian military. This quantitative study uses a questionnaire (in print and Google Forms) to collect data from 384 Indonesian National Armed Forces personnel at the Iskandar Muda Military Command, Banda Aceh, Indonesia. The participants were army soldiers with the rank levels of non-commissioned, first, and middle officers. Data were processed using the AMOS software and structural equation modeling (SEM) approach. The findings show that the three constructs (work motivation, physical fitness, and emotional intelligence) are relevant in predicting the performance and career development of the Indonesian military. Next, the objectivity of organizational commitment moderates the relationship between performance and career development. In addition, performance mediates the relationship between the three independent variables and career development. These findings imply that the Iskandar Muda military command is expected to be able to apply them in improving performance and career development under applicable procedures.

The importance and benefits of strategic management in the business sphere are declared in studies worldwide. It represents an extensive area for research. The purpose of this paper is to evaluate the strategy formulation activities as well as the strategic management tools and techniques used by Slovak companies. Data on 365 manufacturing companies were obtained through an online questionnaire during 2020–2021. Selected methods of inductive statistics helped to analyze the data (the Pearson chi-square test and interval estimates for population proportion). The results show that the potential of analyzed strategy formulation activities is not filled in the Slovak companies. Enterprises only perform certain activities, and attention is focused mainly on setting strategic goals. It prevails a small orientation to sustainable development in strategic goals (only 22% of enterprises). The most used strategic management tools and techniques consist of an analysis of company resources, SWOT analysis, and customer satisfaction. From the point of view of the manufacturing area, no significant differences are defined in the use of the tools. The future management directions should include a variety of strategic management tools from the external environment. At the same time, the given tools should be supplemented with newer strategic tools ensuring flexibility and adaptation to dynamically changing conditions.

Acknowledgment
We wish to thank project VEGA: Scientific Grant Agency of the Ministry of Education, Science, Research and Sport of the Slovak Republic (Project No.1/0093/23 Research on the circular economy potential in the Slovak business environment in the production of innovative products based on recycled materials wood – rubber – plastic).

This study aims to determine the effectiveness of Kazakhstan’s public policy during the pandemic related to healthcare, education, and the financial situation of the population by assessing the population’s quality of life (QoL). The study proceeded from the assumption that the effectiveness of state measures can be assessed through the manifestation of citizens’ reaction to the ongoing public policy, i.e., satisfaction with its results. The source base was the Bureau of National Statistics and the Adilet information and legal base covering 2020–2021. During the pandemic, the population’s satisfaction with their material provision, health, education, and living conditions decreased but not critically. The population’s QoL in Kazakhstan is satisfactory. Satisfaction among rural residents with their life (70.7%) and conditions (63.7%) is higher than among urban residents (56.1% and 49.8%, respectively). One-third of the population reported improved well-being and only 6.5% reported a deterioration. The high number of citizens satisfied with their QoL indicates the effectiveness of Kazakhstani public policy. It is the result not only of the implementation of temporary anti-crisis measures of government through program, organizational, and economic mechanisms during the pandemic but systematic work on modernization of the social, medical, and educational systems from 2019. The practical value of the study is the development of recommendations for the development of public policy in the field of improving QoL and the development of anti-crisis management in Kazakhstan.

Acknowledgments
This study is supported by the Science Committee of the Ministry of Education and Science of the Republic of Kazakhstan (targeted funding program BR10965247 “Study of factors, features and dynamics of demographic processes, migration, urbanization in Kazakhstan, development of digital maps and forecasts”).

The business process management (BPM) approach enhances organizational competitiveness and facilitates digital business transformations. Successful implementation of BPM necessitates a comprehensive understanding of its conceptual foundations and developmental trajectory. This study aims to investigate BPM studies in social sciences, unraveling the evolution and main pillars of the BPM concept. The research methodology comprises a bibliometric analysis of 95 articles indexed in the Web of Science Core Collection from 1997 to 2023 using the Biblioshiny App, followed by a narrative literature review of the most highly cited publications.
The results unveil a notable shift in BPM research to information technologies, reflecting an interdisciplinary nature of the BPM concept (going beyond management itself). However, the analysis indicates that BPM research in social sciences tends to be specialized and localized, characterized by limited collaboration among scholars, research teams, institutions, and countries. The study identifies a diverse range of relevant research topics encompassing the maturity concept, business process, process orientation, process performance, success factors, and data and knowledge management. Process modeling and improvement emerge as central but underexplored areas, while strategic management, complexity theory, and organizational processes display declining thematic trends. The most frequently cited research papers primarily focus on enriching BPM practices through integrating digital tools and innovations, emphasizing the role of organizational culture in facilitating BPM implementation and investigating the relationship between BPM and supply chain integration and performance.

Acknowledgment
This study is funded by a grant, “Restructuring of the national economy in the direction of digital transformations for sustainable development” (№0122U001232) (Inna Koblianska’s contribution).

The high number of fraud cases in governments has increasingly become a concern among academics and practitioners. Many approaches can be used to minimize fraud cases. However, the role of education in the influence of personality on fraud in the Indonesian government has not been considered. Thus, this study aims to analyze the influence of morality and Machiavellianism as personality factors leading to fraud. Education was tested as a moderating variable. This quantitative study involved a sample of Pekanbaru City government officials. To collect data, questionnaires were sent directly to the respondents. Through the purposive sampling technique, 251 samples were collected. A structural equation with partial least squares was used to test the hypotheses. The test results show that all the proposed hypotheses are accepted. Morality affects fraud with a p-value < 0.001, less than 0.05. Machiavellianism affects fraud with a p-value < 0.001. Education moderates the relationship between morality and fraud with a p-value of 0.048, less than 0.05. Moreover, education moderates the relationship between Machiavellianism and fraud with a p-value < 0.001, less than 0.05. In conclusion, this study contributes to shaping government officials’ behavior to prevent fraud. Character building and high education standards for officials must be integrated to reduce the risk of abuse in Indonesian government.

Competition in the hotel industry makes it necessary to study innovative ways to preserve and increase customer base. Effective interaction with customers is evidence of hotels’ innovative activity determined by the active implementation of marketing concepts and the development of information technologies. Therefore, customer engagement involves digitalizing the “hotel-consumer” interaction process. This study aims to determine the components of digital customer engagement in the hotel industry using systematization, generalization, survey, and econometric models. The components of digital customer engagement include recognition, interest, communications, consumer experience, loyalty, and intentions of repatronage. Econometric models used the data of hotels in Kyiv (Ukraine) to prove the dependence of their income on the costs of digital consumer engagement. For financial indicators, the study surveyed hotel managers and stakeholders. The selected indicators have a significant influence on hotel income. In the case of a linear model (“Khreshchatyk” hotel), the parameters show how many units the effective feature will change when one-factor characteristic changes by one unit (assuming other factors are constant). In the case of power-law models (“Bratislava” and “Ukraine” hotels), the parameters are essentially elasticity coefficients that demonstrate the sensitivity of income changes to changes in factor characteristics. Accordingly, the coherence of implementation of all components in the digital engagement of hotel services’ consumers ensures an increase in service provision volume and hotel operations’ efficiency.

Acknowledgment
The paper shows the author’s results within the frameworks of the study, performed in 2021−2023 at Kyiv National University of Trade and Economics at the request of the Ministry of Education and Science of Ukraine, “Digital transformation of trade, economic and tourist systems in Ukraine” (state registration number 0121U112231) and “Forecasting the impact of the tourism system on the country’s economy” (state registration number 0122U001559).

The digitalization of the economy has become one of the modern concepts in many countries and added urgency for governments to embark on a new path for effective digital and data governance. This study aims to examine the effectiveness of public administration of the digital economy in Kazakhstan, focusing on the policies, regulations, and strategies implemented by the government to support the development of this sector. The paper also explores the challenges faced by the government and the private sector in implementing these policies and regulations, including issues related to infrastructure, human capital, and the regulatory environment. It uses interdisciplinary, analytical, and systemic approaches, as well as desk research, analysis of materials of international organizations, and analysis of legal documents of the Republic of Kazakhstan and data from expert surveys. Thus, the results indicate the main scientific categories of the digital economy. Modern trends in the development of the digital economy in the world and the Republic of Kazakhstan have been identified. The results also show key performance indicators of public administration, assess the effectiveness of public administration of the digital economy in Kazakhstan, and offer directions for improving the efficiency of public administration of the digital economy. The study concludes by offering recommendations for policymakers to enhance the effectiveness of public administration of the digital economy in Kazakhstan.

Most of the higher vocational colleges in China are public institutions. The government prefers to enhance the intrinsic motivation of teachers’ professional development through effective management. Taking the Chinese government’s strong advocacy of the professional value of the “craftsman spirit” as a background, this study aims to define the constituent factors of intrinsic motivation for the career development of higher vocational college teachers. This study proposes to explore the role of inclusive management styles on the professional development of teachers in public vocational institutions in order to address the hindering effects of human-organizational relationships on the intrinsic motivation of teachers’ professional development following Chinese management styles. Within three weeks, through the online questionnaire distribution platform, email, and WeChat, questionnaires were sent to teachers in colleges in Guangdong Province using the whole sampling method. A total of 546 questionnaires were distributed, of which 538 were retrieved and 521 were deemed valid for analysis. Using a structural equation model for data validation, the results indicate that inclusive leadership and inclusive climate are positive external factors that stimulate teachers’ intrinsic motivation for professional development (r = 0.496, 0.491) and contribute to the formation of organizational inclusion (r = 0.413). Job satisfaction is an intrinsic self-motivating factor (r = 0.479, 0.380, 0.451). Organizational inclusion can mitigate interpersonal barriers and become a practical management approach to enhance teachers’ intrinsic motivation for career development.

Acknowledgment
We acknowledge teachers from higher education vocational colleges in Guangdong Province, China, who responded to the questionnaire for this study.

In modern conditions, the one-sidedness in the economy of Azerbaijan makes it necessary to accelerate the diversification process of the country’s economy. From this point of view, the development of the non-oil sector in the country presents the main priority of the government’s economic policy in Azerbaijan. The purpose of the study is to investigate ways of ensuring the diversification of the national industries in Azerbaijan, which aims to move to a new economic growth model in modern conditions. The study analyzes the economy’s current state and export diversification level in Azerbaijan using the Herfindahl-Hirshman index. As a result of the analysis, the level of diversification in Azerbaijan’s economy and exports was found to be very low (in 2021, the Herfindahl-Hirshman index was 0.23 for the economy and 0.79 for exports). The findings indicate that cooperation between the state and business plays a significant role in increasing the diversification of the economy following the goals of sustainable development of Azerbaijan. On the other hand, it helps stimulate entrepreneurship development in the non-oil sector. One of the ways to solve existing problems in this area is to create Eximbanks to increase the country’s export capabilities of non-oil products. The study offers recommendations to speed up the process of diversification of the economy in Azerbaijan and increase its efficiency.

Existing research on the influence of motivation on an honest budget has overlooked the roles of certain dark personality traits, management control, and perceived fairness. This study aims to explore the moderating role of Machiavellianism, management control, and fairness in the relationship between internal and external motivation and honest budget reports. This paper comprised two experiments that evaluated the main effect of motivation and moderator effects of the above factors. The first experiment involved 72 graduate students from various Indonesian universities studying accounting or financial management, and the second experiment included 261 undergraduate students from similar fields. Participants were divided into internal and external motivation groups, further randomized into fairness and management control groups, creating eight distinct groups. Each group received a specific scenario corresponding to their allocated group. The results demonstrated that internal motivation had a stronger influence on honest reporting than external motivation (F (1, 257) = 60.36, p < 0.001). However, Machiavellianism weakened this relationship (F (3, 257) = 6.24, p < 0.05). Under complete management control and perceived fairness scenarios, individuals driven by internal motivation reported budget more honestly compared to those with external motivation group under basic management control and perceived unfairness scenarios (F (4, 253) = 4.95, p < 0.001). This analysis contributes to understanding honest budget reports by distinguishing between internal and external motivations and recognizing the moderating roles of Machiavellianism, management control, and fairness. These insights could help organizations design effective budgeting systems and control mechanisms to reduce budgetary slack and improve performance.

The COVID-19 disruption of supply chains has motivated manufacturing companies in Nigeria to build and maintain supply chain visibility, robustness, and resilience to remain third-party logistics providers. It is vital to have an adequate understanding of third-party logistics performance drivers. Most studies have concentrated on third-party logistics capability, while few others explored the impact of relational governance structures on performance. However, studies examining the synergy between third-party logistics capability and relationship management are scarce. The purpose of this study is to investigate the stimulators of third-party logistics performance in the Nigerian manufacturing industry. A descriptive survey, e-mail questionnaire, and PLS-SEM approach was used to collect and analyze the data from a sample of 364 manufacturing companies in Nigeria. The findings indicated that relationship management has a significant positive association with third-party logistics capability (β= 0.785, t = 3.457, p < 0.001); relationship management has a significant negative association with supply chain risk (β= –0.209, t = 4.149, p < 0.001); third-party logistics capability has a significant negative association with supply chain risk (β = –0.620, t = 3.199, p < 0.001); supply chain risk has a significant negative association with logistics performance (β= –0.695 t = 5.396, p < 0.001). Hence, relationship management, third-party logistics capability, and supply chain risk are drivers of third-party logistics performance. Therefore, supply chain partners should manage their relationships to strengthen third-party logistics capability and reduce all kinds of uncertainties and risks.

The purpose of this study is to investigate in-group and out-group dynamics within multinational corporations in India and their influence on organizational performance. The paper uses concurrent triangulation. Primary data were gathered via a purposive sample of 500 employees across various demographic backgrounds, ensuring diversity. Respondents participated in an online survey and a few in-depth interviews, administered in-person or online, capturing their experiences of group dynamics. Survey data were analyzed using R, SPSS, and SAS, while thematic analysis was applied to in-depth interview transcripts using NVivo software. The study also employed descriptive statistics, ANOVA, MANOVA for the survey and thematic analysis for interviews, revealing the depth and complexity of in-group favoritism. In-group members have reported significantly higher levels of communication, trust, cooperation, conflict management, and innovation, indicating the impact of group dynamics on organizational performance. The outcome of the multivariate analysis of variance (MANOVA) demonstrates a substantial impact of in-group/out-group categorization on the amalgamated dependent variables (evidenced by a Wilks’ Lambda value of 0.68, F (5,94) = 4.17, p < .001). This suggests a noteworthy influence of in-group/out-group affinities on overall team efficacy. The insights offer concrete strategies to enhance inclusivity amid diversity within multinational corporations, thereby mitigating group bias and promoting organizational performance. This study not only expands the understanding of group dynamics in Indian multinational corporations but also offers valuable guidance for managerial practices.

This study focuses on highlighting the performance of employees in Sharia banking. The research gap in this study is the impact of job crafting on employee performance. Thus, this study aims to investigate the role of career competencies and job crafting against employee performance mediated by employee engagement of Sharia banking employees in North Sumatra, Indonesia. The paper used the stratified random sampling technique with disproportionate random samples. The sample involved 386 Sharia bank employees in North Sumatra, Indonesia. The data were analyzed using the SEM PLS approach. The hypotheses results suggest that job crafting and employee engagement have a significant impact on employee performance, job crafting has a significant effect on employees’ engagement, career competencies have a major impact on job crafting (< 0.05), career competencies do not have an impact on employee engagement and employee performance (> 0.05). Indirectly, career competencies influence employee engagement and employee performance through job crafting. Career competencies influence employee performance through job crafting and employee performance. Job crafting has a significant impact on employee performance at employee engagement < 0.05, and career competencies do not have a significant effect on employee performance through employee engagement. The implications are that job crafting has a role inherent in the individual level of an employee and as a strategy to emphasize employee engagement and employee performance in the Sharia banking sphere in North Sumatra, Indonesia.

Acknowledgment
This study is supported by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia for funding on categories of basic research of high-ranking University (PDUPT) Program in 2022 on Economics issue with contract number: 256/ES/PG.02.00.PT/2022 ; 120/LL1/LT/K/2022 AND 204/II.3-AU/UMSU-LP2M/C/2022. Furthermore, thanks are conveyed to all levels of management at Universitas Muhammadiyah Sumatera Utara and the leaders of the Faculty of Economics and Business. Then thanks also go to BSI (Bank Syariah Indonesia), Bank Muamalat, BMS (Bank Mega Syariah), and all employees of Islamic Banking in North Sumatra who have contributed to this research.

The Covid-19 pandemic has been fading gradually, but another problematic phase has begun for organizations in the post-Covid-19 era in Vietnam. This study aims to examine the direct impact of transformational leadership on adaptive resilience, the indirect impact of transformational leadership on adaptive resilience via psychological and employee resilience, and the interactions between the levels of resilience. Quantitative research was used to analyze data from 324 employees chosen via convenient sampling in Vietnam. The findings indicated that transformational leadership directly impact adaptive resilience (β = 0.559, p < 0.000), psychological resilience (β = 0.361, p < 0.000), and employee resilience (β = 0.292, p < 0.000) and also indirectly impact adaptive resilience via psychological and employee resilience (β = 0.135, p < 0.000), and employee resilience via psychological resilience (β = 0.130, p < 0.000). Furthermore, there was also the direct influence of psychological resilience on adaptive resilience (β = 0.135, p < 0.005) and the indirect influence of psychological resilience on adaptive resilience via employee resilience (β = 0.073, p < 0.000). The other direct significant relations, such as between psychological resilience and employee resilience, and between employee resilience and adaptive resilience, were also confirmed (β = 0.360, p < 0.000; β = 0.204, p < 0.000).

The additive economy should be the productive basis toward which the national economies aspire. This paper aims to deepen the theoretical issues of the additive economy forming and its key components: additive technology and additive manufacturing. Additive technology is defined as a set of methods and tools based on which the production of products occurs by adding only the useful part of natural substances to the final commodity and creating no waste. Additive manufacturing is a system of interconnected processes of transforming natural substances into finished products based on additive technology. The additive economy is a system of trade and industries based on additive manufacturing. The study analyzes competitive advantages (direct prototyping, saving materials and energy, the ability to work without human participation, dematerialization of transportation and storage of products) and challenges of the additive economy (building an organizational network of production systems; forming solidarity economy; developing new social institutions; social development of a person). The paper formulates the key directions of economic systems restructuring to an additive economy formation, including restructuring energy production types, energy networks, and interface sphere and change of the structure of primary resources. The general debatable problem of the economic systems restructuring to the additive economy is the formation of new social institutions capable of providing necessary solutions.

Acknowledgment
The study is prepared in the framework of the research project “Restructuring of the national economy in the direction of digital transformations for sustainable development” (№0122U001232), funded by the National Research Foundation of Ukraine.

Succession planning is vital to protecting any organization’s growth, development, and survival. While a good organizational strategy intends to ensure growth and strong management provides profitability, only an effective succession plan can make organizations sustainable. Top management support and effective communication are considered among the dominant factors that impact the effectiveness of succession planning. This study aims to investigate the impact of top management support and effective communication on the effectiveness of succession planning implementation in civil service organizations in the Sultanate of Oman. A survey was adopted based on the research objectives and administered to 160 employees from civil service organizations in Oman. Random purposive sampling was implemented due to its effectiveness in obtaining a representative sample for this study. Descriptive and inferential statistics, including mean, standard deviation, correlations, and regression analysis, were applied using SPSS software. The findings revealed that most participants considered the current succession planning and talent development practices ineffective in preparing talents for future needs in Oman. Moreover, the results demonstrated that effective communication has a positive and significant impact on succession planning effectiveness. Surprisingly, top management support and succession planning effectiveness are positive but insignificant. Finally, effective communication and support from top management through the succession planning stages are required to achieve the targeted objectives of the plans.

A marketing career entails a heavy burden and requires much originality and creativity, which can result in interpersonal friction. This situation influences employees’ affective commitment and organizational citizenship behavior (OCB). Consequently, the purpose of this study is to investigate how affective commitment, work overload, and interpersonal conflict may impact OCB when combined with social interaction. This survey involved 61 personnel from the marketing and supply chain departments of an Indonesian state-owned enterprise. The data were analyzed using a quantitative method and partial least squares (PLS) approach. This study revealed that work overload and interpersonal conflict have a negative impact on positive behavior and actions, including OCB and affective commitment. In addition, the findings accentuate the importance of employees’ affective commitment because it directly encourages employees to take on extra responsibilities. Furthermore, social interaction does not moderate the relationship between work overload and interpersonal conflict on affective commitment. This study broadened perspectives on OCB concerning work-related stressors and provided direction for the managerial team to cope with workload and conflict in the decision-making process.

Understanding the factors that affect labor satisfaction in the home country and their satisfaction in a host nation is very important. Therefore, this study investigates the job satisfaction of Vietnamese workers who frequently travel to China for employment. It utilizes Structural Equation Modeling (SEM) to explore the impact of external factors, particularly the support provided by their home countries. The survey collected data from 317 respondents randomly selected from lists provided by local authorities in three provinces adjacent to China, using a combination of face-to-face interviews and Internet calls. The respondents are individuals who regularly go to China for work. The study uses four main latent variables, consisting of a total of 17 measures that encompass both endogenous and exogenous factors associated with support from the home country. The findings indicate a significant influence of post-return quality of life and the acquisition of work-related skills through training programs on job satisfaction. Additionally, the regression coefficient value reveals a statistically significant negative correlation between job satisfaction and skills acquired through short training courses. However, no statistically significant relationship is found between the latent variable of media and employees’ job satisfaction. Based on the findings, this study suggests that policymakers and authorities should always assist migrants in reintegrating into their communities by supporting convenient registration procedures, providing relevant information, and giving necessary livelihood guidance.

Acknowledgments
This article is an output of a research project titled: Cross-border labor at the Vietnam-China border area: problems, effects, and solutions, funded by Vietnam Academy of Social Sciences.

Millennial generation is known as a generation active in social, political, and technological activities. Therefore, this generation highly values the aspect of justice to promote trust and willingness to collaborate, especially with the police. In this regard, this study aims to explain the correlation between trust and willingness to collaborate with the police. This study also explains the relationship of trust and the willingness of the millennial generation to collaborate with the police with procedural justice and distributive justice as moderating factors. The study involved survey data from 340 millennials who have been served by the police in West Java, Indonesia. Furthermore, data were analyzed using the Hayes Process Macro Model 2 through SPSS to test the study hypotheses. This study showed that trust have a positive impact on willingness to collaborate with the police (Coef = 0.4346, p < 0.05). Furthermore, procedural justice positively moderated the correlation between trust and willingness to cooperate with the police (Coef = 0.0920, p < 0.05). Procedural justice was found to strengthen the correlation between trust of millennials and willingness to collaborate with the police. Meanwhile, distributive justice did not moderate the correlation between trust in police and willingness to collaborate with the police (Coef = –0.0571, p > 0.05). This study is useful in developing knowledge concepts regarding factors that can improve the willingness of the millennial generation to collaborate with the police.

Consumer characteristics of digital entrepreneurship are indispensable in achieving sustainable growth. Digital entrepreneurship has been rapidly growing and developing worldwide, and Indonesia is no exception. This study aims to determine the effect of socio-demographics on consumer decisions on using products and services of digital entrepreneurship in Indonesia. The study used an online survey of 400 residents of Palembang City, Indonesia. The respondents were selected through a stratified random sampling method. A logistic regression model is estimated to determine the effect of socio-demographic variables that promote start-up entrepreneurship. The empirical results show that age, education, and income have a significant effect on consumers of digital entrepreneurship. The results also confirm that young people are more likely than older people to set up digital entrepreneurship. The higher people’s income and higher their education, the greater their likelihood of using products and services of digital entrepreneurship. The implication is that digital entrepreneurs must consider the reach of consumers to the products and services offered in terms of price, quality, uniqueness, and convenience per socio-demographic conditions.

Acknowledgment
The research team would like to thank the Directorate of Resources, Directorate General Higher Education, Research and Technology Ministry of Education, Culture, Research and Technology as the funder, with Contract number 009/E4.1/AK.04.RA/2021.

Audit businesses encourage their auditors to conduct remote audits during the COVID-19 pandemic. Therefore, auditors from small audit firms exchange their skills, viewpoints, and experiences through internet forums. The purpose of this study is to investigate how auditors’ knowledge-sharing activities through a social media community based on the reciprocity standard can prevent stress caused by work stressors, which affect their job satisfaction. The relationship between knowledge-sharing activities, work stressors, and job satisfaction was examined using the partial least squares structural equation modelling (PLS-SEM) method. This survey includes 151 auditors from 27 Indonesian small audit firms. The findings revealed that active involvement in knowledge sharing activities through social media groups boosts auditor motivation by raising good feelings when confronted with work conflict (β = 0.334, p < 0.001) and lowering negative emotions when confronted with work ambiguity (β = –0.407, p < 0.001) and work overload (β = –0.372, p < 0.001). However, only minimizing the negative feelings of work ambiguity (β = –0.331, p < 0.001) and work overload (β = –0.277, p < 0.001) can improve job satisfaction. Furthermore, work ambiguity (β = 0.135, p < 0.001) and overload (β = 0.103, p < 0.01) totally mediate the association between knowledge–sharing activities and auditor job satisfaction. Auditors set the norm for social media reciprocity by sharing their knowledge and expertise with others. As a result, the auditor can reduce negative emotions when facing hindrance stressors, thereby increasing job satisfaction.

Acknowledgment
This research was sponsored by Lembaga Pengelola Dana Pendidikan (LPDP).

Innovation plays a crucial role in ensuring economic growth and competitiveness of national economies, creating conditions for their sustainable development. By focusing on supporting innovation, the EU is particularly helping to accelerate the development of those member states that lag far behind the EU average. This requires the selection of the indicators reflecting the development of innovation that determine the differences between member countries to the greatest extent. Therefore, the aim of the study is to identify the key factors of the innovation gap (FIG) between EU countries based on a comparison of indicators characterizing the national innovation systems (NIS).
For this purpose, 22 relative indicators were selected from the indicators included in the Global Innovation Index to form an array of empirical data. At the first stage, the EU countries were divided into four clusters using the k-means method. At the second stage, using the decision tree method, a group of indicators was identified that together distinguish the obtained clusters to the greatest extent and, accordingly, determine the differences between EU countries and can be considered as FIG, namely: “Researchers”, “GERD financed by business”, “Joint venture/strategic alliance deals”, “Software spending”, and “High-tech manufacturing”. This allows individual member states to prioritize the development of those indicators (i.e. FIG) that most determine their position in the EU and therefore improve their NIS. At the EU level, this will contribute to the complementarity of the NIS, overcome differences between member states and increase the overall level of convergence in innovation.

Business management plays a crucial role in brand positioning using the digitization of processes and strategies to attract customers, especially during the Covid-19 pandemic. The objective of this study is to identify the actions implemented by the administrative management of international corporations regarding investing in e-commerce and enhancing consumer loyalty. The sample comprised leading telecommunication companies, such as O Globo, Claro, and Tigo, according to the Katnar Ranking. A qualitative non-experimental design methodology was applied based on the documentary analysis of the annual reports. As a result of the investigation, it was found that 54% of the investments in business management maintained a customer attraction approach through electronic commerce strategies based on the organizational communication policy. In addition, 57% of the investment is allocated to the design of marketing plans through official websites. 54% of the incentive scale focuses on special offers on commemorative dates. On the other hand, 61% represent the importance of recognition of the digital shopping experience. Finally, 47% of the investment is focused on strengthening the processes that guarantee compliance with the duty of suitability. In conclusion, the business strategies proposed to promote electronic commerce and consumer loyalty have managed to promote digital transformation in the long term because administrative management focused on customer satisfaction and acquisition, which is essential to achieve business success in the digital age.

Lack of effective internal control, subpar financial reporting, and inefficient audits have all harmed an organization’s ability to operate efficiently. Organizations are now under pressure to enhance their auditing procedures in order to stop and catch fraud. Forensic accounting techniques have gained attention in this direction as a fraud identification and prevention tool. This study aims to examine the factors that affect an organization’s intention to adopt forensic accounting practices. The analysis is based on primary data and uses a sample of 273 employees from listed firms in Jordan to examine this phenomenon. Specifically, the study used correlation and regression analysis to investigate whether coercive, mimetic, and normative pressures determine organizations’ intentions to use forensic accounting practices. The results confirm a significant positive relationship between coercive, mimetic, and normative pressure and the organizations’ intentions to use forensic accounting practices among Jordanian firms. These results highlight the importance of management consultants and training of the employees for appropriate fraud risk management.

The COVID-19 pandemic has posed significant challenges to the survival of small and medium-sized enterprises (SMEs) in South Africa, particularly in accessing necessary funding for their daily operations. This study aimed to assess the relationship between monetary access and survival of SMEs in South Africa in the post-COVID-19 era. Quantitative methods were employed to collect data from a sample of 321 SMEs in South Africa, selected through purposive technique. The collected data were analyzed using SPSS, with linear regression and Pearson’s correlation analysis determining the impact of independent factors on the dependent variable. The findings revealed a notable positive correlation between monetary access and the survival of SMEs in the post-COVID-19 era. Specifically, increased access to financial resources was associated with improved survival rates for SMEs. Furthermore, limited financial access hindered the range of services SMEs could provide and restricted their overall performance. These findings emphasize the critical importance of policymakers regularly evaluating and revising their policy actions to address the challenges SMEs face in accessing finances. By adopting effective measures to enhance monetary access for SMEs, policymakers can support their survival and enable them to thrive in the post-COVID-19 era. Finally, this study underscores the significance of monetary access for SMEs’ survival in South Africa following the COVID-19 pandemic. It highlights the need for policy interventions that alleviate SMEs’ difficulties in obtaining funding, enabling them to contribute significantly to economic growth and development.

The significance of leadership in the healthcare sector has been increasingly recognized in recent times. It is now widely acknowledged as a crucial determinant of patient security, clinical treatment quality, and the overall healthcare culture prevailing in the community. The purpose of the present study is to analyze the moderating effect of cognitive style indicator on the relationship between servant leadership style and leadership effectiveness. Mix method explanatory sequential research design was used to collect data. AMOS SEM was run for data analysis, and development of measurement and structural models. The study population were drawn from healthcare institutions in the Qassim region, Saudi Arabia. The results showed a positive association between servant leadership style, cognitive style indicator, and leadership efficiency. In addition, all values were significant and indicative of the cognitive style’s moderating impact on servant leadership and leadership effectiveness.

This study investigates the influencing factors that foster green employee behavior in the workplace. The objective of this study is to measure the impact of environmental concern, green human resources practices, environmental knowledge, and green organizational culture on green employee behavior at the workplace. As the potential sample, the study only considered working employees of various medium-sized organizations of the leather industry in Bangladesh. The survey questionnaire was developed on Google Forms using a five-point Likert scale. 300 online questionnaires were sent to the respondents, and 215 responses were deemed valid, showing a response rate of 71%. Moreover, a 5% significance level and SPSS software were used to analyze the data regarding the research purpose of this study. Cronbach’s alpha (α) and factor loading values were used for the reliability and validity of the variables. OLS regression was used to test the hypotheses. This study results find that employees’ concern for the environment, organizational green HRM, necessary information about the environment, green culture, and leadership style are critical for fostering green behavioral outcomes at the workplace. These four factors explained 48.6% of variations on the dependent variable. It is also found that environmental concern (β = 0.274, p < 0.05**) has the highest impact on employee behavior, and green HR practices (β = 0.145, p < 0.05**) have the lowest impact on employee behavior.

This study aims to examine the factors that affect organizational performance in the manufacturing industry of Bangladesh. This study identifies transformational leadership, human capital, and job satisfaction as significant determinants of organizational performance. The analysis focused on the employees of diverse manufacturing organizations in Bangladesh treated as the targeted population. The data collection was conducted using a survey methodology, wherein a questionnaire was distributed to the participants via postal mail along with a cover letter to enhance comprehension. The ultimate sample consisted of 294 participants, obtained from a pool of 400 individuals who were sent survey questionnaires. The response rate for the survey was 73.5%. Furthermore, a significance level of 5% was employed to assess the hypotheses, and the data pertaining to the research objective of this study were analyzed using SPSS software. The study results indicate that organizational performance is significantly influenced by transformational leadership, human capital, and job satisfaction. These three independent variables explain (R2) 59.6% variance in organizational performance. It is also found that transformational leadership (β-value = 0.443) has the highest impact on the organizational performance of manufacturing firms. This study provides implications for organizational management to improve long-term organizational performance.

The prerequisite for businesses’ success, competitiveness, and non-bankruptcy is their performance. An effective performance measurement system is a suitable tool for measuring and improving business performance. The development in performance measures moved from financial measures focused on company profitability to measurement systems combining different methods, approaches, and tools. The paper aims to identify key performance indicators for Slovak heating companies based on the developed integrated performance measurement system. The analysis sampled 292 Slovak companies within SK NACE 35 (heating industry). The performance measurement system was built on balanced scorecard principles, while the least absolute shrinkage and selection operator (Lasso regression) method was used to select financial indicators. Based on the combination of the above methods, a performance measurement system framework for the analyzed sample of businesses was created. The results show that when managing performance, the analyzed businesses should focus on the following financial performance indicators: Receivables turnover ratio, Return on equity, Return on costs, Total debt to total assets, Material intensity, Labor to revenue ratio, Netto cash flow to assets, Net working capital to total assets, and Short-term liabilities to assets. When building performance measurement system based on balanced scorecard principles, financial indicators were supplemented by non-financial ones. In addition to the original balanced scorecard principles, the performance measurement system was extended by environmental constituents. Also, the paper’s deliverable combines Lasso regression and balanced scorecard principles in order to select key performance indices.

Acknowledgment
This paper is prepared within the grant scheme VEGA No. 1/0741/20 (the application of variant methods in detecting symptoms of possible bankruptcy of Slovak businesses in order to ensure their sustainable development).

Lecturers have an essential role in achieving higher education goals. One of them is by being innovative in implementing learning. Currently, a severe problem for lecturers is developing innovative ideas and behavior. This study examines how the work environment of vocational lecturers influences innovative work behavior and self-efficacy. The sample comprised 361 vocational lecturers in East Java, Indonesia, who took part in an offline survey to collect the data. Using SmartPLS, the collected data were then examined. The results of the study show that transglobal leadership has a significant effect on creative self-efficacy with a t-statistic value of 6.893. Organizational culture also greatly influences innovative work behavior with a t-statistic of 5.507, and organizational culture significantly affects creative self-efficacy with a t-statistic of 2.048. In addition, creative self-efficacy significantly affects how innovative lecturers work with a t-statistic of 20.925. This study is relevant because it examines the relationship between transglobal leadership, organizational culture, creative self-efficacy, and innovative work behavior, which has not received much academic attention.

Dynamic capabilities theory has become one of the most widely accepted theories of business strategy. The study aims to determine the degree of development of the dynamic capabilities theory. A meta-analysis was carried out through a bibliometric analysis and a systematic literature review. Documents published in Scopus and Web of Science between 1997–2023 were analyzed using VOSviewer software. 49 documents met the analysis requirements, with a maximum of 11 published in 2022. Keyword co-occurrences were also analyzed. 222 were found, and 26 were selected with at least two co-occurrences. The documents were grouped into six clusters by these keywords and analyzed to determine the degree of development of the theory. The results have shown popularity among researchers in different science branches, indicating a high degree of development. However, the study noted a lack of theoretical consistency in elaborating constructs for measuring variables in empirical investigations. As a result, this leads to a lack of consistency and generalization of the results. Hence, the theory is not considered fully developed in terms of lack of internal coherence, falsifiability, and predictability. Tools for the empirical measurement of variables need to be theoretically and empirically validated to ensure their application in different contexts. The confrontation of results from validated measurement tools in diverse environments will contribute to developing dynamic capabilities theory.

Acknowledgment
We appreciate the support granted through the Postdoctoral Stays program by CONAHCYT.

This study aimed to explore the relationship between employee engagement, equal opportunities, and employee performance in Bahraini retail businesses. Using a cross-sectional survey, data were collected from 231 employees and analyzed via SPSS and Smart-PLS, uncovering significant results. Out of the 249 participants invited to the survey, 231 responded. All the variables of the study showed different effects, with equal opportunity and employee engagement (EO → EE) considered the strongest hypotheses in this study at the significance level of 0.01 (β = 0.722, = 0.724, SD = 0.070, t = 10.324, p = 0.000), with f2 = 1.087 above 0.15 and less than 0.35, which was considered a high effect size and strongly supported the hypothesis proposed by the researcher. All hypotheses were supported. The R2 values of independent variables were above 38% for the variance of employee performance, which is considered an excellent fit to the data as evidenced by the squared multiple correlation R2 values for the dependent variables. Finally, EO → EE → JP mediating role indirectly affects JP through EO = 24%, which is considered an excellent effect size.
The recent study confirmed a strong positive link between equal opportunities and employee performance, with employee engagement acting as a significant mediator. This suggests that promoting equal opportunities can boost performance, especially when coupled with employee involvement. These findings are important for HRM experts and executives, as they indicate that prioritizing fairness and fostering participation can enhance productivity.

This study investigates the impact of workplace agility, intrinsic motivation, and role congruence on innovative work behavior in private and public organizations. This empirical study used a quantitative research method and collected data from 358 employees in Saudi Arabian organizations. The data were gathered through a questionnaire distributed to the sample via social media groups. For this purpose, four standardized and validated questionnaires were used to measure the variables of interest. Since all the fit indices have robust fit, the proposed model qualifies for conducting Structural Equation Modeling (SEM). The results revealed a significant positive relationship, at a remarkable 0.01 level, between all the examined variables and innovative work behavior. This suggests that workplace agility, intrinsic motivation, and role congruence are positively associated with employees’ tendency to engage in innovative work behavior. Moreover, the study’s findings supported the hypotheses formulated for the research. All t-values exceeded 1.96, indicating statistical significance for all proposed variables. Theoretically, the study contributes to enhancing the current dynamic knowledge of the variables that influence the work environment. Practically, this study offers guidance to employees on innovative work behavior.

Acknowledgment
This research is funded by Prince Sattam Bin Abdulaziz University under project numbered PSAU/2023/1444.

This study aimed to examine the influence of talent management practices (recruitment and selection, training and development, rewards and compensation) on employee retention and employee performance in Jordanian service organizations. A questionnaire was adopted and distributed among the employees in the service organizations in Jordan; the study’s respondents were 267 employees from service organizations (telecommunication firms, banks, and tourism firms). SmartPLS 3 was used to analyze the data and to examine the measurement and structural models. The findings of the study indicated that rewards and compensation significantly and positively affected employee performance (t = 2.558) and employee retention (t = 5.336). Similarly, recruitment and selection significantly and positively influenced employee performance (t = 2.208) and employee retention (t = 5.822). Training and development also significantly and positively affected employee performance (t = 2.288) and employee retention (t = 2.699). The results suggest that implementing talent management practices (recruitment and selection, training and development, and rewards and compensation) can improve employee retention and performance in Jordanian service organizations.

Banking institutions are still interesting to study, as are the problems of their employees. If, in the past, organizational culture was an ideology that was difficult to change, now it is possible to change it due to various economic, social, and political upheavals. This study aims to examine the effect of organizational culture on organizational learning, employee engagement, and employee performance in the banking sphere of Indonesia, involving 215 cashiers, customer service staff, and security guards. Data were analyzed for direct and indirect effects using SEM PLS, with organizational culture as an independent and organizational learning, employee engagement, and employee performance as dependent variables. It was found that organizational culture indirectly affects employee performance through organizational learning and employee engagement, which produced the most significant effect. This serves as evidence that the administration of personnel in the banking sector must be carried out comprehensively, taking into account the needs of employees and adjusting to organizational needs and capabilities. This study can serve as a valuable point of reference for similar research by providing variations to respondents based on age, bearing in mind that the requirements of employees in the current generation are different from previous generations.

The discernment of trade competitiveness and complementarity findings holds crucial implications for policymakers, facilitating the formulation and implementation of strategies conducive to fostering economic growth. This study aims to determine the latest level of competitiveness and complementarity of the agricultural trade between Malaysia and China. This investigation uses quantitative research methodologies to draw upon data extracted from the UN Commodity Trade Statistics Database, specifically employing the HS2012 (HS12) classification system from 2017 to 2019. The empirical findings illuminate significant trends. China displays a pronounced comparative advantage in exporting agricultural products classified by HS12 items 05, 13, and 16, whereas Malaysia exhibits a pronounced comparative advantage in exporting HS12 items 14, 15, 18, 19, and 21. The examination of trade dynamics unveils that HS12 item 07 demonstrates a complementary relationship in terms of China’s exports and Malaysia’s imports, while HS12 items 14, 15, and 19 exhibit complementarity from the perspective of Malaysia’s exports and China’s imports. The trade intensity index (>1) substantiates the profound interconnectedness characterizing bilateral agricultural trade ties between the two nations. The investigation uncovers inter-industry advantages within HS12 items 06, 07, 11, 14, and 16, juxtaposed with intra-industry advantages specifically about HS12 item 23. The findings provide evidence of the inherent comparative advantages prevalent within diverse agricultural product categories. Consequently, this study not only aids policymakers but also furnishes traders within Malaysia and China with strategic insights, thereby facilitating the development of plans to augment the competitive prowess within their respective agricultural sectors.

Women’s burnout affects not only the individuals suffering from this condition but also those around them and the organization they work for. This phenomenon spills over into their personal lives and increases the likelihood of work-family conflicts. Organizational, personal, and family circumstances can affect women’s burnout. This study aims to determine the influence of perceived organizational support on burnout at work while mediating work-family conflict and moderating sociodemographic factors such as age, romantic relationship status, and number of children. The quantitative study involved 404 employed women aged 18 to 64. A structured questionnaire was distributed via social media or e-mail targeting employed women in Lithuania’s public and private sectors. IBM SPSS and a special PROCESS macro were applied to perform a mediation-moderation analysis. The study showed that the direct effect of perceived organizational support is greater than the indirect effect in mediating work-family conflicts. This is true in the case of both general burnout and its separate components. The significant moderating effect of age revealed that younger women aged 18 to 34 experience more burnout than older women. The number of children demonstrated a significant moderating effect between perceived organizational support and burnout and its dimensions for women with two or more kids. No moderating effect of romantic relationship status on the interconnection between perceived organizational support and women’s overall burnout or its individual dimensions was found.

The recent surge in publications addressing household energy efficiency and renewable energy highlights their vital roles in managing national decarbonization and green power transition. The study aims to analyze the research trends in this field to comprehend their significance in shaping residential decarbonization changes. Bibliometric and visualization analyses are applied to bridge existing knowledge gaps by focusing on technology and managerial mechanisms for implementing energy efficiency and renewable energy concepts. Leveraging the Scopus database and VOSviewer 1.6.19 software, the study covers energy efficiency publications from 1978 to 2023 and renewable energy papers from 1984 to 2023. The study clusters academic articles in two ways: keyword co-occurrence and co-authorship analyses. The first one reveals the merging of renewable energy and energy efficiency studies, covering sustainable development, heating/cooling mechanisms, and emerging technology trends. While both topics share commonalities like smart grids and the Internet of Things, renewable energy clusters spotlight specific areas such as bioenergy and wind/solar power. Co-authorship analysis highlights a notable increase in countries considering research topics, reflecting growing international collaboration. Leading contributors include the United States, the United Kingdom, China, Germany, and India. This study equips scientists with a systematic understanding of the evolution and latest research trends in managing household energy efficiency and renewable energy transformations. It aids in identifying promising research directions, further advancing these crucial fields.

Acknowledgments
The publication was prepared in the framework of the research project “Formation of economic mechanisms to increase energy efficiency and provide sustainable development of renewable energy in Ukraine’s households” (No. 0122U001233), funded by the National Research Foundation of Ukraine.

The vitality of corporate social responsibility (CSR) toward sustainability has been rising rapidly in business activities. Good CSR practices are one of the most critical instruments to satisfy stakeholders’ interests and improve business performance. This study explores the nexus between economic, social, and environmental dimensions of CSR and firm performance based on a balanced scorecard. The sample includes 336 Vietnamese enterprises, excluding financial firms. The survey was conducted from March to June 2021. The empirical results of the partial least squares structural equation modeling (PLS-SEM) demonstrate that CSR significantly affects company performance. The economic dimensions of CSR have the strongest impact on financial performance (p < 0.01; t > 2.57; sample mean is 0.362). However, the environmental dimensions of CSR have not been found to influence customer performance. This study also finds that the three dimensions of CSR positively impact learning and growth, which lead to higher internal business processes and then better customer performance, eventually positively influencing profitable results. Consequently, the firm’s leaders should have strategies for effective CSR implementation to increase financial performance and achieve sustainable development goals. Furthermore, the government and other organizations should actively improve legal policies and regulations related to CSR in order to ensure organizational and national sustainability.

Acknowledgment
This study is funded by Funds for Science and Technology Development of the University of Danang under project number B2020-DN07-08.

This study conducted a bibliometric analysis of the literature on sustainable project management in crisis management, particularly in humanitarian disasters, using the Scopus database. After filtration and abstract screening of 115,737 (1980–2022), only 544 related articles were identified and analyzed graphically using VoSviewer (visualization of similarities) to create maps of co-occurrence, co-authorship, and citations. The analysis provided an understanding of the most frequent keywords, key authors, journals, affiliations, and contributing countries in the literature on project management and crisis management. The trends observed in this study’s results highlight the significance of sustainable project management within the realm of disaster management. This study examines the bibliometric parameters and indices as measures of research success and their potential implications for grant funding sources, universities, governments, and organizations. The findings suggest that bibliometric parameters and indices could be increasingly utilized by grant funding sources as metrics to evaluate research success. Universities and research institutions may consider incorporating benchmarking standards based on bibliometric data into promotion and tenure guidelines to determine academic achievement. Furthermore, governments and organizations may also benefit from establishing benchmark standards to enhance sustainability in disaster management projects. Although Scopus has limitations that prefer certain fields, this study provides avenues for future research, including using other databases and conducting a comparative study between Scopus and WoS (Web of Science) to determine their strengths and weaknesses.

The European Quality of Life Survey (EQLS) is a tool that assesses quality of life across different aspects. Monitoring the quality-of-life indicators in times of crisis and post-crisis is crucial for human resource management as the quality-of-life indicators provide valuable insights into the well-being and needs of employees. The study aimed to examine the impact of social and economic changes on the selected quality of life areas of the EU population by analyzing data from the ESQL of 2016 and 2020. It was found that the average EU life satisfaction score went down. In 2020, the EU optimism average dropped when compared to 2016. According to 2020 survey data, EU citizens found coping with life’s challenges harder than in 2016. The EU average regarding the difficulty of dealing with essential issues in life increased by 1.5% in 2020 compared to 2016. The time needed to get back to normality after some mishaps was also investigated. The EU average regarding subjective feelings of tension rose by 7.4%. In comparison to 2016, depression and downheartedness grew stronger across the EU nations and the EU average in 2020. The average value increased by 6.8%. The changes may provide insights into the effects of social and economic trends on people’s well-being across Europe.

Acknowledgment
The paper is written under the project Multiplier effects of human capital quality on economic performance and competitiveness of the Slovak economy and supported by the Grant Agency VEGA of the Ministry of Education, Science, Research and Sport of the Slovak Republic [No. 1/0357/21].

Effective business process management is one of the key tasks of every organization if it wants to compete successfully on the market and satisfy the needs of its customers. Although there are many established best practices, techniques, and more or less complex methods in business process management, no approach can fulfill a typical organization’s needs and wants. The key to success lies in developing new or adapting existing approaches for business process management to suit the unique characteristics of individual organizations and projects. This demands a solid methodological framework and a clearly defined work process. The aim of the paper is to apply situational method engineering concepts within the realm of business process management, thereby tackling the challenge mentioned above. As a result, a situational method engineering framework is defined to construct and customize business process management methods. The study proposes the conceptual foundations of the framework and a set of processes for constructing holistic and tailored methods that cover various aspects of business process management (analysis, modeling, management, etc.). The basis of the framework is represented by general method components at a higher level of abstraction, which are assembled into holistic methods via interfaces and are transformed into versions adapted to specific situations using tailoring rules. The practical applicability of the proposed framework is validated through its implementation in a project at a large manufacturing company, where it is used to develop both a general and customized business process management method.

This study aims to assess the influence of enterprise risk management and corporate governance mechanisms on companies’ financial and market performance. This study’s population is all companies registered on the Indonesia Stock Exchange in 2019. The purposive sampling method was used to select 664 listed companies to obtain a total sample of 242 companies. This study used a quantitative approach and analyzed data using Partial Least Square (PLS). The results showed that enterprise risk management (p < 0.01; β = 0.28) and corporate governance mechanisms (p = 0.01; β = 0.14) affect company financial performance. Enterprise risk management (p < 0.01; β = 0.16) affects company market performance, but corporate governance mechanisms (p = 0.24; β = 0.05) do not affect company market performance. This paper gives stakeholders a better understanding of the relationship between enterprise risk management, corporate governance, financial performance, and corporate market performance; consequently, it can serve as a resource for decision-making. For management, these results can be used as a guideline for taking appropriate steps in managing risk and implementing corporate governance to improve the company’s financial and market performance.

Taxes are the most significant contributor to the Indonesian budget; therefore, increasing taxpayer compliance is crucial for achieving tax revenue realization. This study aims to investigate the role of tax incentives and motivational postures in increasing taxpayer compliance. The analysis was conducted in Pekanbaru, Riau, Indonesia, and the sample consisted of MSME taxpayers registered at the Pekanbaru Tax Service Office. Purposive sampling was utilized to collect data, and of the 384 returned questionnaires, 254 were used for statistical analysis. Multiple regression analysis was utilized to examine the impact of tax incentives on taxpayer compliance, and moderated regression analysis was applied to test the moderating role of motivational postures. The findings showed that the p-values of the first and second hypotheses were 0.00 and 0.001 (0.05, with a positive β value), and the third hypothesis had 0.001 (< 0.05, with a negative β value). This result indicates that the first, second, and third hypotheses are accepted, which means that the more taxpayers feel that tax incentives are beneficial, the greater their compliance with their tax responsibilities. Additionally, tax incentives significantly raise taxpayer compliance when they have a positive motivational posture and decrease it if they have a negative one. The implications of this study influence tax authorities to incentivize taxpayers to increase compliance. Knowledge of the taxpayer’s motivational postures will make it easier for tax authorities to manage taxpayer behavior to increase taxpayer compliance.

Entrepreneurs in economically challenged areas frequently rely on financial and technical incentives and aid from public and local governments to embrace and apply new technology. This study aims to investigate the challenges to technology innovation that these businesses face. Based on a survey of 422 nascent entrepreneurs in Banjarmasin, Indonesia, an empirical model of the determinants influencing the adoption of technology innovation is developed. The current study used factor analysis as a methodological tool to identify the critical impediments to technology innovation. The study’s findings highlighted five major barriers. More financial resources are needed: as nascent entrepreneurs in these locations frequently need help to get the necessary funds to support their creative endeavors. There is a need for more skilled individuals: new businesses need help to locate and keep employees with the appropriate technological skills. Unfavorable economic conditions exacerbate the problem by making it difficult for new entrepreneurs to access markets and resources that could support their innovative efforts. Furthermore, there needs to be more collaborative efforts, with nascent entrepreneurs in these places frequently needing more collaboration and networking possibilities, expanding their potential to develop. Finally, the study identifies insufficient government support as a barrier to assisting entrepreneurs in adopting novel technologies. These hurdles can be efficiently overcome by government assistance, private-sector investment, and collaborative efforts among nascent entrepreneurs.

This paper investigates the factors influencing work engagement among local Vietnamese staff in multinational corporations by focusing on the impacts of work motivation and work-life balance on work engagement. It explores the role of salary, bonuses, financial rewards, and career promotion in shaping employees’ motivation. A structured questionnaire was administered to 279 respondents working at Samsung Electronics Vietnam Co., Ltd. The collected data were analyzed using the partial least squares structural equation modeling (PLS-SEM) techniques and SmartPLS software. The findings reveal that career promotion opportunities significantly influence work motivation, surpassing salary, bonuses, and financial rewards. Work motivation and work-life balance positively affect work engagement, with work motivation exhibiting a more substantial impact. The study emphasizes the importance of clear career paths and growth opportunities in enhancing employee work motivation and engagement. It also underscores the need for organizations to create a supportive work environment, offer competitive compensation packages, and implement recognition programs. These findings have practical implications for multinational corporations operating in Vietnam, highlighting the significance of prioritizing employee career progression, promoting work-life balance, and fostering a motivating work environment.

The business success of pharmaceutical companies in achieving sales targets amid increasingly fierce market competition is highly dependent on the presence of a strong and efficient marketing team. This study aims to explore the impact of talent management on medical representatives’ performance in Indonesia, as well as to analyze the mediation role of employee ambidexterity and work engagement. This study used a quantitative approach involving 167 medical representatives as a sample. Data were collected through questionnaires distributed online and offline. The paper used structural equation modeling-partial least squares (SEM-PLS) for data analysis. The study’s results partially show that talent management, employee ambidexterity, and work engagement can significantly increase medical representatives’ performance (< 0.05). Furthermore, talent management significantly increases employee ambidexterity and work engagement (< 0.05). In addition, an indirect effect was found, where talent management can significantly improve medical representatives’ performance mediated by employee ambidexterity and work engagement (< 0.05). Employee ambidexterity can significantly increase medical representatives’ performance mediated by work engagement (< 0.05). These findings prove that talent management, employee ambidexterity, and work engagement are essential to improve medical representatives’ performance. In addition, these results also can develop more efficient marketing and human resource management strategies in the pharmaceutical industry in Indonesia.

This study investigates the influence of implementing the Sustainable Development Goals (SDGs) on the economic growth of Morocco. The main purpose is to empirically verify whether the pursuit of sustainable development goals can go hand in hand with economic growth. Employing a robust least squares regression, this paper analyzed carefully chosen data that closely aligns with the essence of the SDG indicators. The findings reveal a positive correlation between financial inclusion and financial stability and the economic growth. Conversely, the poverty reduction exerts a positive effect on economic growth, while the quality of education does not sufficiently account for changes in GDP. Moreover, the estimates indicate a favorable outcome stemming from the enhancement of institutional quality, reflected in improved economic freedoms, as well as the reduction of administrative burdens, both of which positively contribute to economic growth. Furthermore, the results demonstrate a negative impact of renewable energy and a negligible influence of energy efficiency on Morocco’s economic growth. The negative impact of renewable energy can be attributed to a number of sources, including high initial costs, structural changes in the industry and the need to set up infrastructure for production. The positive effects of adopting renewable energies on economic growth can take time to be realized over the very long term.

Leadership styles have drawn much attention in a cutthroat business world. As a result, the standardization of human resources management goals has gained much popularity. However, if there is a meaningful and established process to be used in leadership activities, an organization may be able to realize its purpose within the specified time. This study aims to determine how several leadership styles – transformational leadership, charismatic leadership, democratic leadership, and transactional leadership – affect employee performance. The data were obtained using a self-reported questionnaire adapted from prior studies; the paper employed purposive and convenience sampling methods to receive information from 260 employees of several telecommunication companies in Bangladesh. For this study purpose, SPSS version 26.0 was used to conduct the necessary statistical analyses, and the construct reliability was evaluated using Cronbach’s (a) coefficient value of 0.70 or higher. According to the findings, transformational leadership, charismatic leadership, democratic leadership, and transactional leadership have a favorable relationship with employee performance in telecom organizations. Thus, decision-makers and other practitioners need to learn how to recognize diverse leadership philosophies and their effects on employee performance from an organizational perspective. Finally, the study recommends that leaders transition from highly traditional leadership styles to more participative and positive ones.

High economic policy uncertainty in China amplifies operational risks and managerial pressure for businesses while driving the demand for independent audits. However, previous studies have paid limited attention to the impact of economic policy uncertainty on audit fees. This study aims to examine the impact of economic policy uncertainty on audit fees and to test whether the internal control quality will moderate this association at the firm level. This study employs the economic policy uncertainty index to measure uncertainty. The paper examines 3,469 Chinese A-share listed companies from 2007 to 2020, using STATA 17 for fixed-effects regression on panel data. The results show a robust positive association between economic policy uncertainty and audit fees (β = 0.0302, p < 0.001). However, this association is weaker for companies with better internal control quality (β = –0.0229, p < 0.001), suggesting that effective internal controls can mitigate the impact of economic policy uncertainty on audit fees. Furthermore, the findings indicate that this positive association is weaker for state-owned companies compared to non-state-owned companies (β = –0.0170, p < 0.001). At the same time, the study does not establish a significant difference in the positive association between TOP 10 and non-TOP 10 accounting firms. This study examines the adverse effects of economic policy uncertainty from the perspective of audit fees. The results have implications for stakeholders, including the need for companies to establish effective internal controls and good government-business relationships and for governments to reduce economic policy uncertainty and increase transparency in their policies.

Considering climate change and growing ecological threats, achieving climate neutrality requires close attention from the state and the involvement of new tools, including those of the so-called green financing. This paper aims to determine the feasibility of combining the tasks of reducing the debt burden and expanding investments in environmental programs in Ukraine, using innovative tools for public finance management, such as debt-for-nature and debt-for-climate swaps. It substantiated the necessity of coordinating debt-for-environment investment programs within the framework of Ukraine’s National Recovery Plan and initiatives implemented in Ukraine with the active participation of the World Bank Group. The advantages of this approach are ensuring clear interaction with international financial institutions and expanding the practice of greening public management.
Based on statistical data for 2009–2022, the results demonstrate the growth of negative debt dynamics and characterize limited financing environmental restoration in Ukraine. Relying on international practices, the study conducted a comparative analysis to identify the most significant characteristics of the new debt green conversion instruments as well as the advantages and limitations of their use in Ukraine. The paper offers scenarios for implementing the concept of debt-for-nature exchange in the conditions of Ukraine. It shows the result of the formation of a new debt payment profile. These findings can raise state authorities’ awareness of making proper decisions regarding debt policy and public finance management.

Acknowledgment
The study presents the results of a study conducted as part of the scientific project “Formation of the foundations of nationally rooted stability and security of the economic development of Ukraine in the conditions of the hybrid “peace-war” system” (state registration number 0123U100965).

The OECD has called for a stronger and more dynamic sustainable tax-paying culture that countries must cultivate and a more robust ethical profile for individual taxpayers. The individual tax culture might vary in the significance attributed to values influencing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influenced through manipulation, policymakers can leverage knowledge of the relationship between higher-order personal values and individual tax culture to enhance tax revenue collection. This study aims to measure the relationship between Schwartz’s higher-order personal values and taxpayers’ culture, assessed through attitudes toward tax evasion, tax compliance, and the tax system. A survey was administered to the Slovene taxpayers (69 accountants and 130 non-accountants). The assumption was that the personal values system of accountants ought to underpin their ethical tax decision-making because of the professional accountants’ ethical codes. As professional accountants play a crucial role in maintaining stability for businesses, they hold a significant position in ensuring the effective operation of taxation systems. Exploratory factor analysis was used, and the analysis was carried out using the principal component method. The findings indicate that some higher-order personal values, particularly self-transcendence (r = 0.244) and self-enhancement (r = –0.403), are significant in explaining ethical behavior. Within the self-enhancement value, power and achievement strongly influence the ethical behavior of accountants. The perception of power associated with their expertise makes accountants less tax-compliant. Conservation values are of greater importance for non-accountants (r = 0.280). The results enhance comprehension of values’ influence on ethical decision processes.

The board of directors plays a pivotal role in firm governance, endorsing strategic choices, coordinating operations, ensuring regulatory compliance, and furnishing organizational support. This paper aims to examine the characteristics of the boards of directors and the guidelines for board composition in publicly listed firms in the Baltic countries. The analysis consists of two stages. The first is a quantitative investigation of the attributes of boards (board size, CEO duality, gender diversity, foreign directors, board committees, board independence, and directors’ occupational background) targeting 35 firms and 187 directors. The second is a qualitative analysis of guidelines for board composition of Nasdaq Baltic-listed firms in Estonia, Latvia, and Lithuania. The results reveal that the attributes of boards of directors do not raise concerns. Despite their relatively smaller scale in contrast to the United States or Europe, the boards of Nasdaq Baltic companies align effectively with their respective firm sizes. Notably, CEO duality is absent in Estonian and Latvian listed firms, while it is only partially evident in Lithuania. Moreover, directors’ heterogeneous professional backgrounds distinctly contribute to these boards’ overall enhancement. While the existence of board committees is strongly recommended, they are primarily implemented as a tool for controlling.

Employee subjective well-being, which contributes to work stability, increases productivity, and in turn improves the performance of both employees and the organization, is critical in modern business organizations for a variety of reasons that affect the performance and sustainability of those organizations, as well as the numerous benefits they achieve.
The purpose of this study is to discover the impact of positive organizational behavior on the subjective well-being of employees in Jordanian tourism industry. The analytical-descriptive methodology was used to attain the study’s goal. The sample consisted of 392 workers of Jordanian tourism organizations (22 companies) within the upper and middle administrative levels, who were chosen using a simple random procedure. The questionnaire that included items to measure the dimensions of independent and dependent variables was distributed to them.
The study concluded that there is a medium level of positive organizational behavior and subjective well-being in the workplace for the study sample. All dimensions of positive organizational behavior (self-efficacy, optimism, hope, and flexibility) have a statistically significant effect on subjective well-being. That is, the higher the level of positive organizational behavior, the higher the subjective well-being of workers.

Acknowledgment
This study is funded by the Al-Hussein Bin Talal University, fund decision number (393/2021).

This study aims to investigate the impact of organizational behavior and information technology business strategic maturity on firm performance within the Jordanian maritime industry. A quantitative research approach was employed, and data were collected through a questionnaire distributed to 157 IT managers and 190 managers from 347 operating maritime companies in Jordan. The research data underwent descriptive and analytical analysis to examine the proposed model. The findings indicate that organizational behavior significantly and positively affects firm performance, while information technology business strategic maturity also has a significant positive influence on firm performance. Additionally, the study reveals that IT-business strategic maturity mediates the relationship between organizational behavior and firm performance. These results highlight the significance of enhancing IT-business strategic maturity to strengthen the association between organizational behavior and firm performance in the Jordanian maritime industry. By leveraging effective organizational behavior practices and implementing robust information technology business strategic maturity, maritime companies can improve their performance, achieve operational efficiency, and facilitate strategic decision-making, ultimately enhancing their competitive position in the dynamic business environment.

In today’s society, there is a permanent conflict between working and caring for the family. This conflict has worsened as a result of the COVID-19 pandemic, making it necessary to study it to see how it affects the performance of workers. The objective of this study is to determine the association between work-family and family-work conflicts and performance dimensions (effort and quality of work) of Ecuadorian teachers. For data collection, validated models were used. The study employed a quantitative approach through an online survey of 570 teachers from Fiscal Educational Centers in Canton Duran, Prefecture of Guayas, in Ecuador, selected for having less Internet access. The hypotheses were validated using structural equation modeling (SEM). It has been determined that work-family conflict is positively and significantly associated with the effort dimension of performance with a value of R2 0.245 and p = 0.000. In the same way, it is associated with quality of work, obtaining an R2 0.193, p = 0.000. At the same time, the relationship between family-work conflict and effort dimension has not found sufficient evidence with a value of R2 0.064 and p = 0.212, and regarding quality of work dimension, a negative and significant effect has been found with a value of R2 –0.146 and p = 0.015. The findings demonstrate that the work-family conflict is positively associated with the dimensions of performance, contrary to the family-work conflict, which has a negative association or is not associated at all.

Unlocking the potential of small and medium-sized enterprises hinges on grasping the underlying principles driving the development of sustainability-oriented innovations. It empowers this community of firms to contribute to sustainability and, at the same time, generate value. In this sense, drawing on the sustainable value creation model, the purpose of this study is to propose a framework for sustainability-oriented innovations in small and medium-sized enterprises by analyzing various strategic approaches. The study employs a theoretical approach aligning conceptual foundations with sustainability-oriented innovations. The study utilizes the sustainable value creation model and identifies four strategies suitable for small and medium-sized enterprises: (i) pollution prevention, (ii) product stewardship, (iii) clean technology, and (iv) sustainable vision focused on the base-of-the-pyramid. Further, portfolios of sustainability-oriented innovations, framed in each of the four strategies and in the context of small and medium-sized enterprises found in the literature are discussed. To illustrate each strategy, the analysis of four small and medium-sized enterprises operating in Colombia is conducted. The findings demonstrate how these strategies, combined with the implementation of portfolios of sustainability-oriented innovations, generate value in small and medium-sized enterprises, while promoting sustainability in the case of the context of an emerging economy. Moreover, the study suggests that small and medium-sized enterprises can effectively adopt a strategic orientation toward designing and implementing portfolios of sustainability-oriented innovations. Ultimately, the study highlights the potential of small and medium-sized enterprises in developing economies to contribute strategically to sustainable development, given their unique characteristics.

The capacity of foreign trade to substantially raise GDP via increased exports, heightened competition, and enhanced efficiency holds the key to bolstering economic growth and prosperity. Recognizing this transformation underscores the importance of shaping Nepal’s economic policies and development strategies for achieving lasting sustainable growth. The objective of this study is to investigate how trade openness has affected Nepal’s economic growth, given its importance in the nation’s overall development. By analyzing the correlation between trade openness and economic expansion, policymakers and researchers can uncover the role of international trade in driving Nepal’s economic advancement. The research methodology involves constructing a regression model using the Autoregressive Distributed Lag bound test, with variables analyzed in growth form and subjected to the Augmented Dickey-Fuller and residual tests. The study’s results indicate a strong positive relationship between trade openness and economic growth in Nepal from 1975 to 2020, with a long-term equilibrium observed. Short-term deviations from equilibrium are quickly corrected at 38.23% annually, highlighting the importance of balanced export and import growth for economic development. The study concludes that trade openness drives Nepal’s economic growth for sustainable development and environmental protection. It offers valuable insights for policymakers and stakeholders to enhance economic growth and overall development of the country.