Issue #1 (Volume 20 2022)

The essence of local government as contained in the Nigerian Constitution is bringing government closer to the people and make them feel the impact of governance. This study examined the responsiveness of rural development to three of the attributes of public budgeting (effectiveness, openness, and adequacy) in selected local governments in Ogun State, Nigeria. The objective was to establish the functional association and interconnectedness between the explained and explanatory variables. Data were gathered through the administration of a five-point Likert scale questionnaire distributed to 800 respondents in 8 local governments in Ogun States, out of which 348, representing 43.5%, were retrieved and used for analysis. Both descriptive statistics and ordinary least square regression were utilized in the study. The result showed that three explanatory variables, namely budget effectiveness, budget openness, and budget adequacy, are positively related to rural development, although the impact of budget adequacy was shown to be insignificant. The implication is that the effectiveness of budget management and the openness of the budget in terms of transparency and accountability are more responsive and influential determinants of rural development than the adequacy of the budget estimates. The paper, therefore, recommended improvement in budget openness through more consultations and accessibility to budget information by the public as well as monitoring of projects and programs within the local council to engender development and add value to the rural dwellers.

The crisis caused by COVID-19 has increased interest to the subject of integrity in organizations. The purpose of this study is to conduct a comparative analysis of the opinions on the value of honesty, broken down by the group of supervisors and subordinates during the crisis caused by COVID-19. The analysis was carried out in Poland among undergraduate students pursuing a bachelor’s degree in fields representing disciplines other than management. The paper used a survey method; 102 respondents took part in the survey. 9.52% of men and 5.00% of women in the group of subordinates did not have opinions on this subject. In the group of supervisors, the situation was completely opposite: 6.25% of women and 4.76% of men showed such a result. Significant discrepancies were noticed in the assessment of the importance of honesty depending on the education field of the respondents. The difference between the highest assessments of the importance of this value was 33.70 percentage points in the supervisors’ group, and 38.64 percentage points in the subordinates group. Drawing attention to this problem, which affects all participants of an organization to a different extent, may help to shape the ethical attitudes of future managers and, in consequence, manage their organizations better.

Higher education for sustainable development (HESD) in the Covid-19 pandemic faces different challenges. Empirically few studies to date have introduced much on the digitalization of higher education for sustainable development. This study aims to explore and explain the digitalization of HESD from different attitudes and to build linkages of the digitalization in HESD. Furthermore, the study makes content analysis where 1,200 tweets on digitalization in higher education for sustainable development are collected from Twitter, and 19 documents have further categorized information data via NVivo. In addition, 22 students and 9 instructors were invited for a semi-structured interview to further supplement this study and confirm its findings. This study finds that attitudes towards digitalization in the study area can be divided into three correlated attitude layers. Teaching attitudes and educational attitudes are the first level, and the second level is the digital platform attitude, technology use attitude, and resource attitude. Furthermore, network attitude, service attitude, and development attitude are the third level. Thus, through the analysis, this study suggests higher education institutions should make improvements in digitalized teaching, education quality via innovation, technological development, resources use, and development via creating a better digital platform or environment is essential for genuinely promoting the HESD.

Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is a non-tax compliance behavior of the corporate organization taxpayers in Nigeria. This study examined the influence of tax fairness on the tax compliance behavior of listed manufacturing companies in Nigeria. The paper adopted a survey research method, and four hundred (400) copies of the questionnaire were administered to the selected manufacturing companies of both consumer and industrial goods sectors. The Laffer Curve Theory underpinned this study and Correlation Analysis, Analysis of Variance (ANOVA), and Multiple Regression Analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing companies in Nigeria. The study also shows that the corporate taxpayer’s perception of fairness of –2.765 (0.006) has a significant impact on corporate taxpayers’ willingness to pay taxes and tax knowledge of 4.601 (0.000) significantly influenced tax compliance. Based on tax knowledge, the study recommends that tax authorities must improve the knowledge of taxpayers and tax collection agents through programs, initiatives, and training on tax awareness.

This study aimed to explore the attitudes of students of a higher education institution towards infopreneurship. The study emanated from observations that the widespread use of information technologies has created a new sector in the labor market – infopreneurship. The study adopted the case study research design based on focus group discussions to establish the students’ attitudes towards infopreneurship. The participants for the focus groups were students of the Information Science department at the University of Technology, Cape Town. Data collection during the focus group discussions was based on unstructured interviews. Quantitative data analysis was applied based on data reduction from codes to categories. An enterprising attitude (26.4% code frequency) dominated the positive responses while negative attitudes were mainly reflected by a critical attitude (20.8% code frequency) towards infopreneurship. While it appeared that positive attitudes were more prevalent than negative attitudes, there were notable observations that the respondents were critical or neutral towards the essence of infopreneurship in the South African context. It was found that the belief that infopreneurship is not a viable form of employment was still prevalent. Some respondents believed that employment means working for someone. They felt that there is greater respect in being employed than engaging in infopreneurship. Some respondents, however, appear to have stronger entrepreneurial orientations and felt that infopreneurship offers the best employment opportunities. The study recommends changes in higher education curricula and the creation of a stimulating environment for infopreneurship.

Integration management is a significant factor of success in different types of organizations. Yet, the definition of integration management and ways to measure performance in a comprehensive framework need to be investigated in different environments. This paper analyzes the impact of integration management practices on company performance in the United Arab Emirates (UAE). The study uses a questionnaire that was designed with constructs and dimensions following the literature review. The components of integration management are supply chain integration, supplier integration, customer integration, knowledge transfer with customers, and managing knowledge transfer channels with customers. A questionnaire was distributed among organizations in the UAE. Statistical analysis methods were employed to analyze 94 responses, e.g. reliability tests, ANOVA, and correlation analysis. The results show that integration management improves organizational performance to a considerable degree in the UAE. The impact of these practices was positive and significant on the performance of organizations, with an average correlation coefficient of 0.81. The comprehensive assessment for integration best practices and performance and their relationship are done for the first time in the context of the UAE organizations.

E-government is an issue that is widely discussed by several studies because it has an impact on improving government performance. Weak political will of the heads of state and regional heads reduces attention to e-government, combined with various obstacles to its implementation. This study can answer the importance of the role of political will in maximizing the implementation of electronic government in local government. A total of 263 data were collected to answer the hypothesis quantitatively. The data were obtained by distributing questionnaires directly to the respondents, namely the Heads of Regional Apparatus Organizations (OPD). The sample selection was carried out with regional heads. Data were tested through multivariate analysis using Partial Least Square-Structural Equation Modeling (PLS-SEM). The test results found that political will has a direct positive effect on the implementation of e-government as evidenced by the path coefficient of 0.457 and significant wit h an alpha of 5%. Political will also acts as a mediating variable or can act as an intermediary in the relationship between IT infrastructure and human resources in improving e-government. All variables have a T-statistic value > 1.96 and < 5%, which means that IT infrastructure and human resources have a direct and significant effect on the implementation of e-government.

There is no regulation in emerging markets, i.e. Indonesia imposing the gender diversity quota. Therefore, based on the different characteristics and attributes between developed and emerging markets, this study aims to analyze the impact of the boardroom’s gender diversity on the quality of accruals, i.e. earnings in big Indonesian firms. This study used a sample of 100 big manufacturing firms in Indonesia. Moreover, this paper utilized a widely used proxy for the quality of earnings and the boardroom’s gender diversity. Data panel with fixed effect method was used to compute the quality of accruals while path analysis was utilized for hypotheses testing. Furthermore, the results showed evidence that the boardroom’s gender diversity indirectly influenced the quality of accruals through cash flow variability. However, the presence of female directors is not a significant inducement for managers to report better quality of earnings. The managerial implication of this study is that the boardroom’s gender diversity is good for the emerging markets since it supports better accounting accruals indirectly. Future studies should incorporate many industries and consider the potential of endogeneity, which has not been tackled in this paper.

In the context of globalization, the process of value creation is becoming more complex, exposed to greater risks for companies, partners, and customers. Moreover, modern digital technologies, such as the use of digital twin technology, can increase the use of geographically dispersed work teams and contribute to sustainable value creation in the future. However, the digital transition creates new organizational models and influences relationships in supply chains, thus affecting structural changes in business models.
Hence, the study aims to investigate, from the whole value chain perspective, how the next generation of digital services is affecting business value and changing the business model concept. In addition, this paper discusses the stakeholder and social responsibility value creation perspective on business model for integrated sustainable value creation.
To investigate this, it was decided to use a quantitative methodology in the form of questionnaires, which were distributed among different interested parties: two contractors, three suppliers, and an operator.
The results indicated that all respondents, such as an operator, shipping companies, and subsea service providers, are positive about future digital technologies, which should ensure environmental sustainability, improve human interaction and communication. At the same time, they emphasize the importance of integrated join work within the value creation element. Overall, all participants are interested in reducing costs, they expect initiatives from each other in offering sustainable and innovative solutions, and to achieve these, innovative cooperation is needed.

Acknowledgment
The study is supported by a grant from the Research Based Innovation “SFI Marine Operation in Virtual Environment (SFI-MOVE)” (Project no: 237929) in Norway.

The paper examines strategic entrepreneurship practices and performance of small and medium-sized enterprises (SMEs) in Nigeria’s hospitality industry. The necessity of this study is due to strategic entrepreneurship practices and the performance of SMEs in Nigeria’s hospitality industry is being critical for providing a solution as to how entrepreneurs can exploit and explore the business environment and remain competitive. The purpose of the paper was to examine the relationship between strategic resource management and the quality of SMEs services/products, as well as ascertain the relationship between entrepreneurial innovation and increased sales volume of SMEs in Nigeria’s hospitality industry. A survey design was used as a questionnaire instrument and had been constructed and issued among 400 sampled respondents drawn from 1,294 employees from selected SMEs of the Nigerian hospitality industry, 365 respondents were filled and retrieved. This represents 91.25% of the total sample administered. The multiple linear regression techniques were used to test the research hypotheses. The results showed that strategic resource management and entrepreneurship innovation have a significant influence on the performance of SMEs in Nigeria. The result also showed that strategic resource management enhanced performance of SMEs in Nigeria and entrepreneurship innovation supports creativity of organizational performance. Therefore, managers should progressively incorporate new decision-making styles, processes, and behavior that will place a firm in a competitive and advantageous position during penetration into a new market.

Acknowledgments
We express our gratitude to anonymous reviewers, the Journal editor, and all the authors whose works were used in one way or the other in this paper. We thank Mrs. Comfort Innocent Okoi for her untiring effort in type-setting and editing work. Our gratitude goes to the management of selected supermarkets, eateries/fastfood, hotels, and stores in Nigeria for approving prompt responses to our questionnaire instruments on strategic entrepreneurship practices and the performance of small and medium enterprises in Nigeria.

Small food and beverage business is considered highly contributing to the economy as it has a close linkage with local micro and small businesses, both upstream and downstream. However, this business group faces challenges; many of them are unable to survive, grow, and compete with large ones. This study is intended to analyze internal factors affecting the performance of small food and beverage businesses in Indonesia. With the use of 100 samples of small businesses, the study applied OLS multiple regression to examine the four internal factors, which are entrepreneurial characteristics, marketing strategies, business capital, and innovation activity. The study results show that marketing strategies, business capital, and innovation activities have a positive and significant effect on the performance of small food and beverage businesses. These findings indicate that small businesses depend mostly on those three factors with different levels of intensity for different business locations. Businesses located in universities and hospital areas are likely to have low intensity compared to those located in office areas or crowded places. Differently, entrepreneurial characteristics do not affect performance. Likely, small entrepreneurs did not have a strong business interest, still expecting to work in government organizations and companies. They established a business due to family encouragement and economic needs.

Acknowledgment
The study on the small businesses in food and beverage sector is part of a research grant project from Hasanuddin University conducted by LP2M (Institute for Research and Community Services Institute of Hasanuddin University). In carrying out this study, the involvement of a number of agencies cannot be ignored: Cooperatives and Small and Medium Size Regional Office of South Sulawesi Province and Cooperatives and Small and Medium Size Regional Office of Makassar City.

In today’s competitive labor market, firms use employer branding strategies to engage their workforce for better performance. However, the current understanding of the role of employer branding in firm-level performance in the context of developing countries is very limited. This study aims to investigate the importance of employee retention and recruitment efficiency to strengthen the relationship between employer branding and firm-level performance. Data are collected from 316 Azerbaijani firms that are tagged by the Glassdoor and reviewed by former employees. Structural equation modeling is used to test the hypotheses. The results of the study show that employer branding can enhance firm-level performance through employee retention and recruitment efficiency. However, online employee reviews on the Glassdoor do not moderate the connection between employer branding and employee retention. Current employees feel motivated to continue working with those companies which show excellent employer strategies. Furthermore, a firm’s strategy to attract the best employee pool improves firm-level performance. It is also concluded that employees working in developing countries do not concern about online reviews on their employer, and prefer to continue working despite contrary thoughts.

Acknowledgment
Author acknowledges the financial support provided by Internal Grant Agency (IGA/FaME/2019/008) of FaME through Tomas Bata University in Zlin, Czech Republic.

In India, one of the most populous countries in the world, women make up approximately half of the country’s population. While most of Indian women hold the highest educational degrees and enter the workforce almost in every sector, rural women are lagging behind in their career development. The study was aimed at investigating the factors that inhibit and challenge rural women to progress in their career development. The study was conducted in two folds of data collection. The first fold is qualitative data using interviews with 10 rural women and their analysis using thematic analysis, and the second fold is quantitative research and data collection from 148 rural women using a semi-structured survey questionnaire based on the identified themes and analyzed using SPSS. The findings of the study illustrated various barriers related to personal, social, family, economic, and infrastructure issues. Respondents spoke about several challenges they face with not having support to continue their higher studies. Eighty-five percent of rural women demonstrated they are suppressed in society due to gender stereotypes and are predominantly overburdened with family responsibilities. Furthermore, the study recommends significant implications for Indian women and the government from a global perspective.

The purpose of the current study is to identify the antecedents of psychological ownership and organizational commitment since these constructs could influence different behavioral outcomes at the workplace, such as task performance, creativity, and organizational citizenship behavior. Through practicing resonant leadership, highly empowered employees are expected to have a deeper feeling of psychological ownership and more sense of commitment to an organization.
In this study, the direct relationships of resonant leadership on psychological ownership and organizational commitment via employee empowerment were investigated. Data were collected from 232 employees working at healthcare corporations listed on the Amman Stock Exchange in Jordan. Structural equation modeling was utilized to analyze the data. Results proposed that psychological ownership and organizational commitment were related to resonant leadership. Moreover, employee empowerment played a significant role, as a mediator between resonant leadership and psychological ownership and between resonant leadership and organizational commitment. Therefore, employees working with resonant leaders and having effective empowerment are expected to get higher levels of psychological ownership and tend to be highly committed to their organizations.

The development of universities in Ukraine requires explicit proposals for the financial component under the hybrid forms of management. A hybrid form is created by combining functional and product divisions, i.e. university staff are required to work on many projects, study programs, and report to multiple managers under a hybrid organizational structure, but not only to the chief of department and the vertical managers over them. The development of universities as public state institutions or as public institutions with the prevailing private financing requires a detailed examination and justification of the possible concourse ways. The study aims to present the theoretical analysis of the hybridization of financing in Ukraine, its ways, abilities, and benefits. This paper presents the findings of a systematic review of the academic literature, as the extant literature has seldom explained what hybridity signifies when it occurs and how it is shown, nothing to say about the practical case, especially in counties like Ukraine. The paper suggested a fine-grained understanding of what constitutes the hybrid nature of financing for a Ukrainian university. Practical use of hybridization of financing in university allows creating a reliable institutional framework for the development of financial autonomy, which is confirmed by analysis of the six largest universities in Ukraine in 2010–2020. Accordingly, this study suggests ways forward by revealing questions toward a better understanding of the hybridization in the higher education of Ukraine.

Acknowledgment
This paper is done in the framework of the grant project “Financial stabilization of classical universities in the context of the global consequences of the COVID-19 pandemic” funded by the National Research Foundation of Ukraine “Science for Human Security and Society” (2020-2021).

This study aims to understand the relationship between China’s industrial structure and human resources employment structure. This paper reviewed the relevant data from the China Statistical Yearbook, China Population and Employment Statistical Yearbook between 2010 and 2019 and quantitatively analyzed the interrelationship between the two using the CORREL function, employment elasticity coefficient, and employment structure deviation coefficient. Results indicate that the two have a strong correlation, but the coordination is poor; from the perspective of stimulating economic effect on employment, the total employment elasticity coefficient of the three industries is primarily positive, but the absolute value is close to 0. The synchronous inspiring effect of economic growth of various industries on employment is not apparent. In terms of equilibrium, the degree of structural deviation of the primary industry fluctuated between –0.70 and –0.75 each year, and the degree of structural deviation of the secondary industry has always hovered around 0.4. Although the degree of structural deviation of the tertiary industry was stable overall, mainly in some years, the deviation coefficient was still higher than 0.2, and the degree of imbalance between the economic development of various industries and the employment structure is more severe.

In the era of high uncertainties, all businesses, including state-owned enterprises, are trying to be resilient, be able to absorb the negative impacts caused by the changes, adjust, rebound, and then thrive and success after the disruptions. This study aims to examine to what extent risk management and alliance management capabilities promote enterprise resilience among Indonesian state-owned enterprises using dynamic capability theory. Analysis was done using SPSS and Structural Equation Model – Partially Least Squares on 322 valid questionnaires that were received via an online survey from the boards of directors and senior management of state-owned enterprises and their subsidiaries. The study discovered that alliance management capabilities have a significant positive effect on enterprise resilience and risk management practice. Furthermore, the findings show that risk management contributes significantly to the formation of enterprise resilience and act as a mediator between alliance management capabilities and enterprise resilience. Thus, enterprise resilience can be developed by having the ability to form and manage alliances effectively and efficiently, as well as practicing risk management, which allows a firm to anticipate and plan mitigation actions in the face of an uncertain and disruptive situation.

Acknowledgment
We acknowledge the Ministry of Higher Education Malaysia for HICoE Research Funding, Accounting Research Institute (ARI), Universiti Teknologi MARA, Malaysia, Universitas Indonesia, Indonesia, for all support and resources.

Financial leasing companies in Vietnam have been established for more than 20 years. However, little is known about the determinant factors of the brand image of these companies. This study aims to measure the associated factors of the brand image of financial leasing companies in Vietnam by employing a cross-sectional study from March to June 2021. An online survey using Google Forms has been sent via email to 350 people, including directors, deputy directors, relevant heads of departments, and employees of financial leasing companies in Vietnam. A total of 298 participants agreed to participate in the survey (the response rate is 85.1%). The Cronbach’s alpha of every factor is higher than 0.8 (ranges from 0.824 to 0.949). Confirmatory Factor Analysis (CFA) results show that the values of Composite Reliability are all higher than 0.7 and ones of Average Variance Extracted are all higher than 0.5, which assure the reliability and validity of the scale. Structural Equation Model (SEM) has been applied, and model fit indexes have been calculated to test the research hypotheses. The findings show that cooperate social responsibility positively affects the brand image of financial leasing companies in Vietnam. Moreover, the result confirms the mediating role of enterprise strategy and operational efficiency for companies’ competitiveness and brand image. These results indicate that managers at finance leasing companies and stakeholders should have suitable policies to increase competitiveness and corporate social responsibility for the sustainable development of financial leasing companies in Vietnam.

Acknowledgment
This paper is a collaboration between the School of Business and Economics and the Institute of Theoretical and Applied Research of Duy Tan University. The authors thank the leaders of the two institutions for helping to make the research cooperation successful.

This study used business units in different stages of the organizational lifecycle (OLC) and tested employee job satisfaction, affective organizational commitment, and work engagement to understand the relationship between OLC and happiness at work. Furthermore, this study investigated Person-Organization (P-O) fit by testing for a locus of control (LOC) as a moderator to this relationship. Based on the significance of LOC for accountants, online surveys were launched in an accounting firm across twelve locations in South Africa. For the first survey, 32 partners (91%) positioned their business units onto specific stages of the OLC. In the second survey, employees (62%) completed self-evaluations of their level of job satisfaction, affective organizational commitment, work engagement, and their LOC. Spearman’s rank-order correlations revealed the range of ρ of –1.22 at a 10% significance to –1.67 at a 5% significance, concluding earlier stages of OLC to support greater levels of happiness at work.
Additionally, hierarchal regression found R-squared changes of 2% to 4%, confirming LOC as a moderator. Simulation tests found the strongest correlations with early stages of OLC for externals (range of ρ of –0.374 to –0.352 at 5% significance), moderate for internals (range of ρ of –2.12 at 10% significance to insignificant), and no relationship for those with a balanced expectancy (all insignificant). Contrary to dominant voices in the literature that support internality as a superior expectancy, this study concludes that those with a balanced LOC are more resilient to organizational factors for their happiness at work.

In the context of competition for limited resources for the development of territorial communities in Ukraine, the use of marketing tools in managing local development is becoming increasingly important. One of these tools is positioning. In the case of territorial communities, it is a communicative expression of their identity. This study aims to determine the positioning characteristics of small territorial communities in Ukraine (low-urbanized territories – communities with a predominantly rural population) in formulating their positioning criteria. The subject of the analysis was the strategic visions formulated in the long-term planning documents of low-urbanized territories. Descriptive information was evaluated and grouped using expert methods. It was determined that low-urbanized territories in Ukraine use a multi-criteria approach in the positioning process: the number of applied criteria reached 26 (an average of 6 criteria). Each of them is focused on specific target audiences – residents, investors/local businesses, and tourists/visitors (48% for each of the target audiences). At the same time, less than half of the surveyed communities (44%) position themselves as “territories of developed agriculture”. Since little research has been done on the positioning of territorial communities in the Ukrainian context, this study has contributed new knowledge in this field.

The purpose of this study is to analyze the relationship between different audit committee attributes and company performance in Bahrain. This paper investigates the impact of audit committee independence, size, and meeting frequency on company performance (employing ROE, ROA, and Tobin’s Q). Data from all 14 non-financial publicly listed companies on Bahrain Bourse during 2005–2019 were used. The results revealed that companies with independent audit committees and big audit committees in terms of size are performing poorly. It is also shown that the number of audit committee meetings does not affect company performance. Further, this study failed to find any association between the number of audit committee meetings and company performance. The findings show that shareholders might lack knowledge of the importance of corporate governance mechanisms. The results of this study should be of potential interest to different stakeholders, including regulators, investors, and auditors, in their attempts to improve company performance and monitoring mechanisms in emerging economies.

Environmental behavior (EB) is a kind of organizational behavior that seeks to protect the natural environment and conserve resources, such as saving energy, recycling wastes, duplex printing, reducing water use, non-smoking in the workplace, and designing environmentally friendly products. This study aims to identify the degree of environmental behavior practice and examine its constraints in Saudi government agencies. This study is based on a single design of cross-sectional research. 436 responses were collected from employees of government agencies in Saudi Arabia. The study results indicated that the EB practice is generally high in government agencies.
Furthermore, the results revealed that female employees in government agencies have no statistical difference from male employees. In other words, the EB practice of men and women in government agencies is equal. The study also found a significant difference between married, unmarried, and divorced groups. Divorced employees report a higher level of EB than other employee groups. However, the study indicated a significant difference between the high school, graduate, and postgraduate groups. In other words, employees with high school education have a higher level of EB. Receiving and not receiving leadership support have a significant difference, whereas employees who received environmental training reported higher levels of EB than others. The outcomes also indicated a difference between the group of employees who have religious values. The outcomes of this study may be of benefit to researchers, regulators, policymakers, managers, and governors.

Acknowledgment
The author thanks the Deanship of Scientific Research at King Saud University for supporting this study.

Night work is one of the most recognized responsibilities of security personnel. Feeling vital is a necessary condition for assuring proper development of this function. Thus, the analysis of its effects on physical and mental conditions is a relevant resource for achieving adequate results at individual and organizational levels. Based on a questionnaire applied to 184 private security guards in Colombia, this study examines the subjective vitality of the personnel working during night shifts and its association with self-perceptions regarding their physical and mental health. Additionally, it analyzes the interference that various demographic variables exert on these relationships. By using partial least squares structural equation modeling, the study found that subjective vitality significantly affects night workers’ mental health more than their physical health. That is, subjective vitality among respondents explains 51% of the variability of mental health and 36% of the variability of physical health. A further significant effect of physical health on mental health was also evidenced, in which the former explains the 25% of the latter variability. When comparing results between genders, the study shows that the variability of mental health explained by subjective vitality among women is larger than among men (75% vs. 28%). These results are discussed in light of the theoretical aspects of organizational behavior and are grounded around their potential to address the phenomenon of human resource management in practice. Practical implications include the need for organizational schemes that balance physical and mental health among night workers.

Acknowledgments
The authors want to acknowledge the 184 Colombian security guards who provided their time to complete the questionnaire for this study.

Nowadays, the study on antecedents of employee performance is of great importance. This paper aims to investigate the direct and indirect effects of female nurses’ performance antecedents, with organizational commitment as a mediating variable. The variables of work-life balance and organizational justice are also analyzed. The study was carried out at four government hospitals in the Indonesian province of Bali, with 285 female nurses as respondents. The paper employs total sampling as a sampling technique. SmartPLS software was used to perform data analysis using partial least squares. The findings show that various antecedents of female nurses’ performance have a significant positive effect. However, organizational justice has no significant effect. The results revealed a link between different female nurses’ performance antecedents. With a t-statistic value of 7.986, organizational commitment is more effective than the other antecedents. The results revealed a partially mediating effect of work-life balance with a t-statistic value of 3.493. In addition, the effect of organizational justice is fully mediated based on a t-statistic value of 5.097. This study suggested that female nurses’ pay should be calculated based on their workload and job risks.

Businesses face a constant struggle in developing leaders who are devoted to serving and developing their people. Therefore, recognizing the link between servant leadership and employee commitment can help organizations establish a more positive working environment, leading to improved employee and organizational performance. This study aims to investigate the relationship between adopting servant leadership by hospital managers and employee commitment within Jordanian governmental hospitals. This paper employs a cross-sectional study design including a quantitative data collection method. Using a simple random sampling method, data were collected from 389 hospital staff employed by Jordanian governmental hospitals. The data were analyzed using Pearson (r) correlation coefficient with hypothesis testing. Research findings revealed a significant positive relationship between the adoption of a servant leadership style by government hospital managers and employee commitment (r = 0.633, Sig. < 0.01). Furthermore, the study showed that demographic variables including gender, age, education, and experience were not associated significantly with employee commitment. The study’s results can help hospital managers develop and practice servant leadership, who are expected to increase employee commitment and achieve organizational objectives.

Acknowledgment
The publication of this study has been supported by the Deanship of Scientific Research and Graduate Studies at Philadelphia University – Jordan.

This paper explores the effect of online community interaction on value co-creation. The goal is to investigate internal factors influencing value co-creation through the SEM model and offer company managers effective management advice. This study investigates 485 customers in Xiaomi and Huawei online communities in China. An online questionnaire survey and convenient sampling are used, and a quantitative research method is adopted. The results of empirical analysis show that online community interaction, including human interaction (β = 0.141, p < 0.05) and human-computer interaction (β = 0.126, p < 0.05) positively affect value co-creation. Meanwhile, both human interaction (β = 0.300, p < 0.001) and human-computer interaction (β = 0.371, p < 0.001) significantly affect flow experience. Then flow experience (β = 0.689, p < 0.001) positively affects community identity and community identity (β = 0.488, p < 0.001) positively affects value co-creation. Yet, both human interaction (β = 0.051, p = 0.301) and human-computer interaction (β = 0.010, p = 0.858) do not significantly affect community identity. Flow experience (β = 0.032, p = 0.676) does not positively affect value co-creation. The results also show that neither flow experience alone nor community identity alone can play an intermediary role between online community interaction and value co-creation. Flow experience and community identity play a partial chain-intermediary effect between online community interaction and value co-creation.

Finally, online community interaction, on the one hand, directly affects value co-creation, on the other hand, it indirectly affects value co-creation via chain-mediating factors comprised of flow experience and community identity. This study provides a theoretical foundation for companies to use psychological factors to promote customers taking part in value co-creation to enhance enterprise competitiveness.

Acknowledgment
The study is supported by the project: School of Business Administration Discipline Construction Funding Research Project, Guangxi University of Finance and Economics, China (No.12, 2016).

Accelerated digitalization, uncertainty, rapidly changing work environment, and the spread of remote employment due to quarantine restrictions caused by the COVID-19 pandemic have led to differentiated requirements for HR managers in different sectors of the economy and the need to get quickly adjusted to new working conditions. This implies an increased importance of transferable competencies for HR managers, especially in advancing their flexibility and expanding employment opportunities. That is why the study aims to develop a universal model of transferable competencies of HR managers based on the analysis of global and local trends in demand on the labor market. Furthermore, a methodological approach is used to assess these trends based on behavioral indicators in rapidly changing conditions. The paper used a comparative analysis of the international experience in forming HR competencies and trends in demand on the Ukrainian labor market. The findings highlight the current transferable competencies of HR managers. They included the abilities to communicate effectively, use digital technologies confidently, work in multitasking mode, manage people and projects, effective self-management, and work in a team. The developed model of transferable competencies of HR managers and methodical approach to their assessment based on behavioral indicators provide an opportunity to diagnose the level of their development for effective work of HR managers in a distant mode, opportunities for trans-professionalism, and career growth.

The influence of family support and psychological capital (PsyCap) is a topical discourse in entrepreneurship studies due to the unsupportive and turbulent environments most entrepreneurs operate in. However, studies concluding on the nature and direction of family support and PsyCap effects on start-up formation appear scant. This study aims to empirically examine family support effects on start-up formation with psychological capital (PsyCap) as a mediation factor. Specific emphasis was given to extended family support. The study utilized the partial least square (PLS) method for hypotheses testing with cross-sectional data collected from 261 randomly sampled trainees in an entrepreneurship training program organized by the Delta State Ministry of Youth Development. The PLS analysis showed that family support (β = 0.317, p = 0.000) and PsyCap (β = 0.202, p = 0.000) have a significant positive effect on start-up formation. The results proved that family support and PsyCap are valuable antecedent factors for positioning entrepreneurs to engage and thrive productively in the start-up formation process. Furthermore, PsyCap did not mediate the significant positive effect of family support on start-up formation (β = 0.235, p = 0.000; β = 0.103, p = 0.052). This result demonstrates that family support may not be enough for PsyCap to transmit its significant positive effect on start-up formation. Hence, there is a need to procure other alternate support from formal or informal settings.

Digital inequality of the regions is considered one of the topical issues of sustainable development provision in less developed countries. It can be defined as a gap between the geographical areas regarding the access opportunities to ICT and the Internet use for different activities. The goal of the study is to identify the link between the regional digital divide and the level of economic development in Ukraine and generalize international practices of digitalization promotion in lagging regions. Methodologically, various statistical methods (analytical grouping, variation, and correlation analysis) were used. The most appropriate and available data for assessing the digital divide referred to the State Statistical Service of Ukraine’s survey on Internet users in Ukrainian regions. The study revealed an overall shrink in the variation coefficient of the share of Internet users (from 36.4% in 2010 to 10.2% in 2019). However, the variation coefficients for the share of interacting with public authorities, reading online, and e-mailing persons remain significant.
Furthermore, analytical grouping of regions suggested that the level of industrial sector development influenced the penetration of digital technologies into public life vastly, though several unaccounted factors also existed. Finally, the paper examined international practices of managing the digital divide. As a result, recommendations for public policy (e.g., the implementation of training programs for late adults and elderly, improved digital maintenance and digitalization programs for schools, price equalization for digital technologies, equal Internet provision in different regions, and investments in services digitalization) were developed.

Earnings management practices revealed in companies are primarily determined by the role of management in providing the best performance reports for shareholders. The purpose of this study was to analyze the effect of managerial ability, independent commissioners, audit committees, quality of external auditors, and the application of International Financial Reporting Standards (IFRS) on earnings management practices. The research data were retrieved from manufacturing sector companies listed on the Indonesia Stock Exchange from 2014 to 2018. These data are analyzed using a panel data regression model. The empirical findings of the study prove that managerial ability, quality of external auditors, and the application of IFRS have a positive effect on earnings management.
In contrast, independent commissioners have a negative effect. The audit committee does not affect earnings management. This study also reveals that the variables of corporate governance mechanisms, which consist of independent commissioners, audit committees, and the quality of external auditors, have different effects on earnings management practices. This indicates that corporate governance principles have not been appropriately implemented in a company. The managerial ability has a dominant role in carrying out old management practices with various manipulations of financial statements.

Transforming the energy sector to provide universal access to reliable and modern energy services is an essential task for Ukraine, one of the Eastern Partnership countries with heavy energy dependence. It will help accelerate the achievement of the Sustainable Development Goals. The paper is devoted to studying Ukraine’s readiness to generate sustainable energy compared to the EU and other Eastern Partnership countries and the development of an information base for monitoring the achievement of SDG7.
The data from the World Energy Council (WEC), the International Energy Agency (IEA), and the State Statistics Service of Ukraine are analyzed. Thus, the study proposed to expand the list of national monitoring indicators that more fully reflect the social, economic, and environmental results of SDG7 “Affordable and clean energy” in Ukraine. The development of an information monitoring base expands the opportunities to assess the availability, sustainability, and balance of national energy policy in green economic transformation. Furthermore, the indicators of energy intensity, carbon intensity, as well as access to sustainable energy for the population and business are emphasized. The findings are aimed to raise the level of awareness of government agencies and make balanced decisions to accelerate the achievement of SDG7 in Ukraine.

E-government is the use of internet platforms to deliver governmental services to citizens with the goal of improving government efficiency, transparency, and participation. This study aims to find out what factors determine the rate at which public university in Indonesians accept e-government services. This study uses the Technology Acceptance Model (TAM). TAM is a traditional model of technology diffusion that is an essential conceptual criterion. It drives acceptance consisting of perceived usefulness and perceived ease of use. The results of this paper back up the original TAM hypothesis. Based on the data collected and analyzed, the study concludes that three influencing factors, namely perceived usefulness (PU), perceived ease of use (PEU), and perceived risk (PR), are significantly related to the intention to use e-commerce government. However, trust and social influence do not significantly affect the intention to use e-government services. This paper has significant implications for policymakers and government officials who want to see the growth of e-government usage in Indonesia. When attempting to market a new online system from the perspective of human-computer interaction, it becomes evident that designers must consider how users perceive the risks.

The system of indicators of the population’s socio-economic vulnerability is the determinant of regions’ social resilience. The growth of these indicators leads to the emergence of new and aggravation of existing social risks and threats in different time periods. The paper aims to provide a comprehensive assessment of the population’s social resilience environment in the Carpathian region of Ukraine. The environment of the population social resilience in the oblasts of the Carpathian region of Ukraine is assessed based on the theory of elasticity by calculating the temporal weight coefficients of 31 indicators (systematized in 4 groups) and integral empirical coefficient of the environment by multiplicative assessment. The results show that among the oblasts of the Carpathian region of Ukraine, the social resilience environment was the highest in Zakarpatska and Ivano-Frankivska oblasts (0.530 each) in 2019, and in Lvivska (0.540) and Chernivetska (0.585) oblasts in 2014. The growth of the social resilience environment rate was recorded in Lvivska (0.630) and Chernivetska (0.691) oblasts in the period of economic capacity recovery (2018). The average annual growth pace of the coefficient of deviation of the empirical social resilience environment rate from the national rate ranged from –1.29% to –0.26%. The study can serve as an information-analytical basis for developing the regional policy to secure the convergence of social standards of social resilience between the Carpathian region and neighboring EU countries (adherence to the principles of consumption safety and social responsibility, growing resistance of the healthcare system, balanced labor market and employment, development of clean and safe living spaces).

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

This study designed the challenges faced by urban dwellers in Vietnam during the outbreak of the COVID-19 pandemic. The challenges facing people are shown through research indicators such as people’s income, expenditures, unemployment, and government support. The study collected data through the survey of 352 people (Survey respondents represent areas heavily affected by the COVID-19 pandemic in Vietnam, such as Bac Giang Province, Da Nang City, Hanoi Capital, and Ho Chi Minh City, Binh Duong Province). Among the 352 people surveyed, 206 lived in urban areas and 146 in rural and suburban areas. Differential analysis and multivariate regression were used to analyze the research data. The findings of the study show that the incomes of people in urban areas compared to those in rural areas varied before and after the COVID-19 pandemic. Additionally, the study shows that the income and expenditures of people in urban areas declined before and after the outbreak of the COVID-19 pandemic. The findings show different levels of impact of factors on income in urban areas affected by the COVID-19 pandemic. Government support factor has the greatest impact on people’s income in urban areas of Vietnam (Standardized coefficients = 0.502).

In Indonesia, where most business organizations are family-owned, culture influences family employees’ behavior. Filial piety, or honoring the seniors, is considered a significant cultural value that motivates the family employees to be committed to the business. This study aims to test the effect of filial piety on identity alignment, career interest alignment, and affective commitment. Quantitative analysis is conducted to test the hypotheses of this study using purposive sampling based on questionnaire survey responses from 270 junior family business employees. The study employs Partial Least Square-Structural Equation Modelling (PLS-SEM) analysis with the SmartPLS software to test the hypotheses. The test result shows that: 1) filial piety has a positive effect on identity alignment and career interest alignment, 2) identity alignment has a positive effect on affective commitment, and 3) career interest alignment has a positive effect on affective commitment. The study illustrates how filial piety affects junior family employee behavior, an issue that has not been addressed before in Asian family business studies.

Acknowledgment
The publication of this study is supported by Indonesia International Institute for Life Sciences (i3L) LPPM fund.

The economic security of any company depends on its solvency and financial stability. It is also affected by uneven economic development due to the global financial crises, the impact of the COVID-19 pandemic, increased competition from industrial and commercial companies, and military conflicts. Thus, it is necessary to assess the stability of companies as a basis for their economic security, taking into account the indicators of solvency and financial stability. The paper used systematization, comparative analysis, ranking, expert interview (in-depth interview), and Fishburne’s method. First, the scheme of ensuring the financial stability and solvency of production and trading companies is proposed. Second, the evaluation indicators system is developed, and the rating scale of stability of production and trading companies is determined. According to the results, evaluation indicators were formed; some were calculated according to companies’ financial statements and management accounting. Finally, to increase the efficiency of technical and economic parameters, areas for regulating the activities of companies and ensuring their stability were identified. According to an in-depth interview with experts, the sampled company received 69 points and corresponded to a sufficient level of stability. Factors that negatively affected the stability of companies’ activities include quality indicators, namely compliance with standards, company image, digitalization, compliance with corporate culture, and personnel management policy.

This study explores the relationship between Earnings Management and Impression Management in the context of some European listed companies. The analysis focuses on the readability of annual reports, measured by the file size. Earnings management is assessed using the modified Jones model. The sample consists of 2,953 listed companies from 17 industries of 24 European countries between 2012 and 2018 resulting in 13,020 firm-year observations. It has been found that one standard deviation increase in financial reports file size increases discretionary accruals in around 4%. These results are robust across different sample specifications in terms of firms’ size, industry and country. The findings show that increased intensity in the use of discretionary accruals is obfuscated by the disclosure of less readable annual reports, implying that Earnings Management and Impression Management are used complementarily. The conclusions have impact both for investment management and for policy, preventing inefficient allocation of capital budgeting and providing additional information that improves regulation on financial reporting transparency.

Acknowledgment
The authors are grateful to financial support from FCT – Fundação para a Ciência e Tecnologia (Portugal), national funding through research grant (UID/SOC/04521/2020).

Public companies represent a valuable tool for the state to intervene in the economy by correcting market failures. However, critical positions that advocate its privatization continue to appear since they do not usually have great returns. This study analyzes the effect that political goals have on the efficiency of a state-owned enterprise (SOE) when ownership and management tend to be concentrated in the same actor. Agency theory served as a reference framework, using Petróleos de Venezuela (PDVSA) as a case study during the period 1995–2014. First, the period was divided into four stages differentiated by changes in the SOE volumetric strategy, the exploration strategy, the position regarding foreign capital, and the SOE participation in social development activities. Later, the SOE economic and productive efficiency was analyzed in the stages to identify relevant changes. The results indicate that the interests of the principal and the agent by good management of the SOE increase when the profit is reduced. It is mainly due to the need of the government to benefit from these activities. However, when the company surplus increase, the government tends to intensify its control to obtain additional benefits, especially during electoral events.

Fraud in primary healthcare (PHC) is an important and relevant topic to study because of its impact on the state in terms of financial losses and a decrease in the quality of PHC. This study is also relevant because previous studies that formulate a model and measure fraud prevention comprehensively are still limited. It aims to examine the mediating role of management commitment on the effect of apparatus competence and internal control system on fraud prevention. The sample comprises 78 PHCs and 234 senior managers as respondents in Aceh Province, Indonesia. Data for this study were collected using questionnaires from March to July 2021. Structural equation modeling was used to examine a causal relationship between the variables. The result shows that apparatus competence and internal control system positively affect management commitment and fraud prevention with p-value 0.000 (p > 0.01). Likewise, management commitment has a positive effect on fraud prevention with p-value 0.000 (p > 0.01). The findings show that management commitment mediates the relationship between the internal control system and fraud prevention. At the same time, the apparatus competence does not directly affect fraud prevention. The practical significance of this study is the importance of implementing an effective internal control system and high management commitment as a mediating variable for fraud prevention.

Acknowledgments
The authors are very thankful to the University of Muhammadiyah Aceh, which has supported this study, and all those who have contributed to this investigation.

The study aims to analyze and evaluate the potential impact of strategic alignment drivers on creating a company’s reputation and image, using a descriptive analytical approach. An analysis and interpretation of findings demonstrate that strategic alignment with its internal and external variables is deemed to be a key determinant of a company’s reputation and image customers have (with the regression coefficient of 0.38). The companies enjoying a great reputation are committed to creating an effective alignment between internal and external factors, while in companies with a weak or medium reputation, some manifestations of strategic inconsistency appear such as the deviation of competition foundations from their distinctive competencies, where the competitive competency is less appropriate with their competitive advantages, in addition to the lack of alignment between its existing strategy and main activities due to the company’s failure in choosing its internal environment. The study makes recommendations to the surveyed companies regarding the importance of aligning their internal and external options to build their image and reputation desired by their customers.

Palestinian companies nowadays realize the importance of performance management systems. This study examines the moderating effect of employee participation in the relationship between perceived effectiveness of performance management system and affective commitment of employees in Palestinian service companies. A questionnaire was designed using Google Docs and distributed randomly via e-mail among 174 employees working in Palestinian service companies. A structural equation modeling, using AMOS V26, was used to test the hypotheses. The findings showed that perceived effectiveness of performance management system has a significant positive impact on affective commitment (β = 0.77; p-value = 0.000). While the justice dimension of perceived effectiveness of performance management system has a significant positive impact on affective commitment (β = 0.52; p-value = 0.007), the accuracy dimension was found insignificant (β = 0.26; p-value = 0.178).
Regarding the moderating effect, neither the interaction between the perceived effectiveness of performance management system and employee participation (β = –0.031; p-value = 0.465) nor the justice dimension was significant (β = 0.103; p-value = 0.203). Nevertheless, the interaction between the accuracy dimension and employee participation was negative (β = –0.14; p-value = 0.034). This study yielded support for the importance of perceived effectiveness of performance management system. Employees who perceived the performance of management system to be effective have higher affective commitment. Therefore, managers, especially HR managers, in service companies should pay more attention to the perceived effectiveness of performance management system, especially its justice dimension, to gain the benefits of committed employees.

Organizations utilize talent management as one integrated method to attract and retain staff, resulting in long-term competitive advantage. However, it has emerged that higher education institutions (HEIs) in South Africa (SA) are experiencing talent management challenges. The study aimed to establish talent management practices that are poorly managed in a selected SA HEI and further recommend ways to improve talent management practices leading to sustainable competitive advantage. The study was carried out using mixed methods within the interpretive and positivist research paradigms. This study interviewed 7 non-academic staff using purposive sampling; questionnaires were randomly distributed to 153 academic staff working at one selected HEI. Results of the study indicate shortcomings in workforce planning, succession planning, and performance management. It became clear that these three talent management functions were poorly managed by the HEI. This study further recommended ways to improve talent management practices that should significantly lead to the sustainable competitive advantage of the institution.

Merger transactions occur in various business sectors and are a drastic way of corporate restructuring. For several companies, mergers are the only path to gaining access to new resources, improving profitability, and achieving business excellence. The purpose of this study is to investigate the mergers that occurred among companies and reveal different aspects of their final results beyond the traditional and simple comparison methods of analysis. Thus, several merger events from Greek companies are tracked and compared by evaluating various accounting measures from their published financial accounts. The preliminary statistical results from univariate data analysis with accounting comparisons reveal no significant business performance changes after mergers. Then, the merger event is examined per company from each year’s released financial statements with a not used before proposed method of analysis: comparison of pre- and post-merger performance by employing a heat-map with a multi-step approach. The results showed that five companies out of eighteen examined present a deterioration on separate sections of accounting performance (profitability, capital structure, and leverage). While univariate statistical analysis of comparison in pre- and post-merger performance failed to signalize these differences, the heat-map methodology approach with a multi-step approach revealed them. The obtained results show important differences in the accounting performance of almost one-third (27.8%) from the examined sample companies. Thus, the findings reveal the usefulness of the new proposed approach in merger analysis.

The study aims to determine the connection between intellectual capital (IC) and financial performance of the Jordanian industrial listed companies. The methodology uses regression models, the IC will be measured using the VAIC model (value-added intellectual coefficient), on the other hand, company performance will be measured using return on equity (ROE). The main model includes financial leverage as a control variable to study the leverage role in the association between IC and return on equity. The study also investigates the incremental information content for intellectual capital components in explaining the change in firm performance. In addition, the size effect is studied to show if the company’s size affects the link between ROE and IC. The sample for this study is 77 Jordanian industrial firms and 788 company-year observations during the period 2006–2020. The study results are as follows: Intellectual capital has an important influence on industrial firm performance; Intellectual capital components have a significant impact on industrial firm performance. In particular, human capital efficiency (HCE) and capital employed efficiency (CEE) have a positive influence on ROE, and structural Capital efficiency (SCE) has a negative impact on firm performance. Lastly, firm size has an effect on the relationship between IC and industrial company performance.

A review of modern economic literature shows the lack of consensus on the relationship between the trade openness policy and the economic growth of countries. There is also an opinion that the policy of openness in emerging and resource-rich countries presents more opportunities for growth and development. Is this true, and under what conditions does openness lead to growth? Exploring the nature of trade openness and economic growth relationship in resource-rich emerging countries is the purpose of this paper. Therefore, the economy of Azerbaijan, rich in hydrocarbon resources, has been chosen as the object of this study. Next, the VAR model using ADF tests and Johansen’s cointegration was chosen to analyze and evaluate the causal nature of the relationship between openness and growth. Trade openness ratio and GDP per capita growth are model variables. The study covers annual data from 1995 to 2020. It was found that there are no cointegration relationships between variables in the long run. However, there is a unidirectional causal relationship from openness to growth in the short run, and the effect of growth to openness is not statistically significant. The results show that Azerbaijan receives economic benefits from openness by selling oil to the world market. Yet, the short-run nature of such benefits and the lack of feedback from growth to openness suggest specific problems in the diversification and quality of the country’s exports.