Issue #1 (Volume 21 2023)

Sustainability includes social, economic, and ecological responsibilities. The worldwide concern about sustainability is increasing, especially for those issues related to the ecological domain. Any organization wishing to survive and sustain its business should consider sustainability pillars within daily activities. Therefore, this study is directed to investigate how consumers’ identification, involvement, and commitment to sustainability affect entrepreneurship. This paper uses a quantitative cross-sectional method to collect the data from 400 respondents in Jordan. The results show a correlation between consumers’ level of involvement, identification, commitment, and sustainability components (economy-driven venture, society-driven venture, and ecology-driven venture). Moreover, commitment has the highest effect on customers’ intentions and behavior; identification has the second highest effect, while involvement does not significantly affect both customers’ intentions and behavior. The study recommends that all organizations, whatever they do and wherever they conduct their business, should consider sustainability pillars within their strategies and daily practices. The sustainability-driven ventures should not only attract the required customer segmentation via social media, but also enhance, strengthen, and engage their sense of identification, commitment, and belonging.

This paper aims to assess how human resource (HR) management policies affect women’s workplace safety. In addition, this study analyzes the degree to which measures have been taken to ensure that working women have a safe environment. Responses from 208 women working in Saudi Arabia’s small and medium-sized private businesses were gathered. The paper employed a survey questionnaire using snowball sampling technique. Thus, critical HR practices that have an impact on workplace safety for women are highlighted. As women frequently face these difficulties, the findings suggested that HR policies should tailor working women’s needs in maternity, health, transportation, childcare, and a safe workplace. Moreover, support for divorced and widowed workers would significantly increase women’s safety at work. Compared to other HR policies, there is a stronger correlation between medical and maternity leave. This paper supports research on women’s safety and HR management in the Saudi context and has significant practical implications for practitioners.

Acknowledgments
The author thanks all the respondents who participated and contributed by giving their valuable opinions and making this study possible.

COVID-19 has created an entirely new unknown environment with new risks. Various restrictive national measures seeking to protect health took precedence over economic measures. Moreover, a large number of businesses are entirely dependent on international trade and exports. The aim of this paper is to map and analyze the development of small and medium enterprises’ exports during the COVID-19 pandemic in the Czech Republic. Moreover, it identifies the most significant export risks and their perception by small and medium enterprises. The chi-square test, Cramer’s coefficient, and exact binomial test were used to verify the statistical dependencies of research questions and hypotheses.
Empirically, the statistically significant impact of the COVID-19 pandemic on the decline in small and medium enterprises’ exports was confirmed. In connection with the effectiveness of risk management, it was found that less than 50% of enterprises in the research sample are not ISO 31000-certified. The study concluded that the most significant export risks confirmed by statistical testing were COVID-19 risks and payment morale of foreign trading partners.

Acknowledgment
This study is co-financed by DKRVO 2022/04 Lean a Project Management in manufacturing Industry in the Czech Republic.

The world is changing its impression of working methodologies. Development in each field of life has changed the association as well as the individual's way of life, conduct, and working environment. For this reason, the organizational climate has become a hot topic and is considered a primary influence in increasing employee abilities that further increase an organization’s overall performance. Therefore, this study aims to explore the relationship between organizational climate and psychological capital with the moderating role of innovative organizational culture. For this purpose, data were collected from 232 faculty members in full-time jobs at the leading university (Jouf University) in Saudi Arabia. SEM was applied to test the hypotheses. This study found that organizational climate positively impacts psychological capital, while innovative organizational culture is a significant moderator that builds the association between organizational climate and psychological capital. This study concluded that organizational climate is an imperative factor that enhances psychological capital, as psychological capital has an inordinate impact on the worker’s attitude, behavior, and performance, which is necessary for overall organizational performance. Hence, this study has theoretical and practical implications and leads the way for future exploration, such as in the context of higher educational institutions. It is explained that a healthy climate positively influences the psychological capital of faculty members, enhancing the work performed and the organization itself.

Acknowledgments
This work was funded by the Deanship of Scientific Research at Jouf University under grant No. DSR-2021-04-0305.

Digital transformation is now one of the most important topics in all EU countries in creating and managing strategies and visions for states, businesses, organizations, and citizens. The ICT sector is currently one of the most important sectors with significant added value. The main purpose of the paper is to identify the efficiency of the digitalization of the economy and society concerning the performance of the ICT sector. This paper uses multi-criteria efficiency evaluation methods – Data Envelopment Analysis (DEA models). Inputs in the basic DEA model are the dimensions’ values of the Digital Economy and Society Index (DESI), which are also used to express the DESI summary indicator, such as human capital, connectivity, digital technology integration, and digital public services. Output in the DEA model indicates the ICT share of GDP. Finally, output-oriented DEA models are used to express the efficiency score. The analysis results show that Bulgaria, Romania, Greece, and Malta have a below-average level of DESI, but they can be classified as efficient. Italy, Lithuania, and Slovenia are the worst performers in the efficiency score. The next step was to express the efficiency scores in the DEA models in terms of different combinations of inputs and outputs. Malta was efficient in all fifteen DEA models. Based on these findings, Malta is considered significantly positive. Its approaches can serve as an example for other countries.

Acknowledgment
This paper was supported by the Slovak Ministry of Education’s Scientific Grant Agency VEGA: “Digital Economy and Changes in the Education System as a Reflection on Labor Market Requirements”. Project registration number: [Reg. No.: 1/0689/20].

The study aimed to investigate the relationship between transformational leadership and job satisfaction. In addition, it analyzes whether employee empowerment mediates the mentioned relationship. Data were collected from 228 employees of pharmaceutical companies in Jordan (Al Hayat Pharmaceutical Industries, Al Hikma Pharmaceutical Company, and Jordan Swedish Medical Products). The study employed SPSS for data analysis and hypotheses testing. The findings reveal a statistically significant impact of transformational leadership on job satisfaction, empowerment on job satisfaction, transformational leadership on empowerment, and transformational leadership on job satisfaction through empowerment in Jordanian pharmaceutical firms. Furthermore, the results showed that the beta value represents the relative importance, where the intellectual stimulation factor reached the highest level in the size of the impact on the dependent variable, and its value was 0.37 of the total impact. In contrast, inspirational stimulation was the second factor, then the idealized influence factor with 0.30, while the smallest impact size was shown by the dimension of individualized consideration with approximately 0.151. This result indicates the leader’s weak interest and respect for subordinates. The study recommended adopting transformational leadership, supporting employees by empowering them, and conducting more studies on transformational leadership and empowerment in the future.

The personality of healthcare workers, including doctors, nurses, and any employee who directly provide supportive services to a patient, is vital in health service quality, contributing to the hospital’s brand image. Malaysia has successfully built that brand image attracting many Indonesians to have health treatment in this country. This study aims to examine the effect of healthcare workers’ personalities on health service quality at Malaysian hospitals. The study adopted the Big Five Traits and SERVQUAL models to measure healthcare workers’ personalities and health service quality. One hundred respondents from the families in West Kalimantan, Indonesia, who had health treatment in Malaysia, were selected to respond to the statements based on a Likert scale. The regression model was employed in data analysis in which the healthcare worker’s personality was an independent variable, and health service quality was a dependent variable. The regression test results show that agreeableness and emotional stability positively and significantly influenced health service quality at the 5% level, with each coefficient of 0.332 and 0.701. Due to less varied responses, conscientiousness, extraversion, and openness to experience did not significantly influence health service quality. That was supported by the high average index of health workers’ personalities (4.14) and hospital services (4.27), indicating that the respondents agreed with healthcare workers’ excellent personalities and health service quality in Malaysia. Each indicator in healthcare workers’ personalities also significantly correlated with each indicator in health service quality.

Acknowledgment
The authors thank the Faculty of Economics and Business, Tanjungpura University, for funding this study.

This study aims to investigate the relationship between communication, training, educational background and the adoption of accrual accounting. It also examines whether organizational culture moderates the relationship between these factors and the adoption of accrual accounting. The census sampling method was utilized to choose 44 finance division staff for this investigation. Structural equation modeling (SEM) using Smart PLS version 3.0 was employed in this paper for data analysis. In addition, a systematic questionnaire was issued to the heads of financial divisions and administrative staff in Riau city, Indonesia, in order to collect relevant data. The findings of this study revealed that the adoption of accrual accounting is influenced by communication and training, while educational background has insignificant effect. Furthermore, the interaction between training and communication in accrual accounting adoption is moderated by organizational culture. Meanwhile, organizational culture does not moderate the relationship between educational background toward the adoption of accrual accounting. Therefore, this study assists local governments in providing feedback on the implementation of various government accounting policies. Moreover, it offers information on local government coordination and solutions for accrual-based accounting systems adoption, which can be utilized as a reference for the public and local government in creating and fully adopting relevant policies. Finally, it can be used to establish and improve administrative structures in the public sector.

The rapidly changing business climate and competition that has been getting stricter demand companies to have a proper strategy to grow and sustain their business. The objective of this quantitative study is to analyze the benefits of innovation in business strategy to create a competitive advantage for micro, small and medium enterprises (MSME). Inferential statistical analysis was performed on three mediating variables: people innovation, process innovation, and product innovation, in their involvement in business strategies as an independent variable, against competitive advantage as a dependent variable. Twenty-nine MSMEs in Indonesia were used as a sample of this study to examine four hypotheses. Thirty indicators of five variables were transformed into 50 questions in a Likert-scale questionnaire distributed to selected respondents using purposive sampling. The results of the T-test show that business strategy has a significant effect on competitive advantage, which means that business strategy without innovations creates only 20.2% of its competitive advantage. On the other hand, Sobel test results demonstrate that innovations significantly mediate the influence of business strategies on companies’ competitive advantages. Finally, product innovation potentially increases the competitive advantages by 53.1%, followed by process innovation and people innovation by 47.2% and 44.5%.

Acknowledgment
The author would like to express special gratitude to the Department of Industrial Engineering at Universitas Kristen Krida Wacana, who supported this investigation, as well as all participating MSMEs. This study received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors.

The COVID-19 pandemic and technological development lead to a shift in economic, educational, and social behavior, subsequently influencing human life patterns and new realities through digital literacy. Education sector development and quality depend on how the employees are adapted to the current condition. Therefore, this study is directed to investigate whether and how organizational factors, including IT training, digital infrastructure, management support, and work-family conflict, affect employees who work in Indonesia’s universities. It also examines how the mediators influence employee performance. 596 employees were recruited for a survey study. Structural equation modeling (SEM) was used to test the research hypotheses. The results show that IT training, digital infrastructure, and work-family conflict positively and significantly affect employees’ digital literacy. Meanwhile, management support plays a more minor role in influencing employees’ digital literacy. Furthermore, as a mediator variable, digital literacy strongly moderates the relationship between organizational and individual factors influencing employee performance. This study’s findings provide stakeholders with information about the relationship between individual and organizational factors and employee performance. The organization’s sustainability should not only attract the required market segmentation but also enhance, strengthen, and engage the employees’ sense of belonging and commitment.

Micro, small, and medium-sized enterprises (MSMEs) are among the cornerstones of the Indonesian economy that managed to survive the world crisis. The development of MSMEs also demands that owners be ready to compete with other MSMEs. This study aims to analyze whether business sustainability is influenced by financial literacy with financial behavior and financial technology as mediators. The research sample includes owners and managers of MSMEs in Indonesia, totaling 342 respondents. Data collection methods used are non-probability sampling techniques by distributing questionnaires. This study uses SEM analysis with PLS analysis tools. It was found that financial literacy does not directly affect business sustainability but affects financial behavior and financial technology. Financial behavior and financial technology are proven to influence business sustainability. Furthermore, financial behavior and financial technology mediate the effect of financial literacy on business sustainability. The results of this study show that financial behavior and financial technology can fully mediate the relationship between financial literacy and business sustainability. Moreover, financial literacy cannot directly affect business sustainability, which must be fully mediated by financial behavior and financial technology. This study also provides practical value regarding the sustainability of MSMEs. Thus, companies can survive in the long term not only with a robust financial literacy foundation but they must be supported by good financial behavior and also be able to choose the right financial technology in their business activities.

In light of a turbulent work environment, employee performance is considered a critical issue for organizations. Hence, management must set effective strategies and policies to stimulate and enhance employee performance. This study aims to analyze the importance of organizational citizenship behavior (OCB) since it could affect individual and organizational outcomes in the context of the insurance sector in Jordan. Through keeping employees delighted and maintaining teams’ solidarity and cohesion, employees are expected to display more OCBs. Data were collected from 240 employees working in the insurance sector in Jordan. The paper aims to better understand the job delight and OCB constructs and their effect on teamwork cohesion.
The results of structural equation modeling showed that OCB was significantly related to job delight and teamwork cohesion. Moreover, teamwork cohesion was found to be significantly related to job delight. In addition, the results demonstrated that teamwork cohesion was a partially significant mediator between job delight and OCB. As such, a high level of employee delight combined with cohesive team members was proposed to encourage employees to display organizational citizenship behaviors.

In 2020, due to the COVID-19 pandemic, a moratorium was imposed on launching bankruptcy proceedings for enterprises in Ukraine. It was canceled in 2022 because of the war to encourage the company management to improve the efficiency of liquidity and solvency management, seeking ways to increase companies’ profitability and reduce the probability of bankruptcy. The study aims to determine the impact of liquidity on unprofitability, which can be considered an element in the management decision-making system to prevent bankruptcies of Ukrainian companies. The correlation-regression analysis was based on statistical data from Ukrainian companies for 2012–2019 and 2013–2020. The study found practically no connection between the unprofitability of Ukrainian companies and the decrease in the number of court cases in which a decision was made to recognize the bankruptcy of Ukrainian companies. On the other hand, there is a strong connection between Ukrainian companies’ liquidity and unprofitability. The constructed regression equation is statistically reliable and characterized by a high level of adequacy to real economic processes and phenomena. An increase in the general liquidity ratio by 1% leads to an increase in the unprofitability of Ukrainian companies by 0.0346%. According to the company size construct, the most substantial connection is recorded for medium-sized companies (the correlation coefficient is 0.927, the coefficient of determination is 0.860, and the built correlation-regression equation is characterized by statistical reliability and adequacy). In contrast, large, small, and micro enterprises have a weak and moderate connection.

A full-scale Russian invasion in Ukraine changes people’s behavior and determines the current person’s resilience/vulnerability in society. This paper aims to estimate individual resilience/vulnerability and its factors in the community during wartime. It used the online survey method based on Google Forms and online focus-group interviews during May-August 2022 at four territorial communities in Kyiv, Lviv, Mykolaiv, and Sumy regions, which geographically represent the whole of Ukraine. A randomly selected 468 respondents were interviewed, including 139 internally displaced persons and refugees and 329 who did not consider themselves in any vulnerable category. The survey shows that according to the “Well-being and baseline status” factor, 66.3% of respondents confirmed an increase in their activity in response to the war.
Along with a high level of trust in their family during wartime, indicators of social atomization (broken social ties, isolation of people from each other) are high. Thus, 37.4% of respondents noted that they rely only on themselves and solve their problems independently, without anyone’s help. Using the Connor-Davidson Resilience Scale, it was found that the social resilience of the Ukrainian population is mainly based on individual resilience rather than on the resilience of mechanisms. For almost 50% of the respondents, there are manifestations of atomized sustainability and vulnerability, which increase the likelihood of post-traumatic stress disorder. Therefore, the control over disaster management processes should be based not only on data monitoring but also on training and innovativeness to increase social resilience.

Acknowledgment
This study was funded by a grant “Restructuring of the national economy in the direction of digital transformations for sustainable development” (No. 0122U001232).

The study investigated the influence of assessment on training to improve productivity of construction companies. This is important for the construction industry, which plays a critical role in a country’s economic development in a continuously shifting business world, entrenching globalization, and a technology-driven economy. The investigation employed a cross-sectional descriptive quantitative design after receiving 234 responses from builders, artisans, general workers, and technicians of construction sites in Gauteng Province, South Africa. Empirical data were analyzed using STATA 14 assisted by the ‘medsem’ package. The results of the exploratory and confirmatory factor analysis confirmed that rework in operations (rework), optimum utilization of equipment (utilization), use of modern equipment (modernization), and identification of defects in raw material (defects) could collectively determine productivity. The AVE value was higher than 0.5 (AVE = 0.523-0.665), with all factors reliable (CR = 0.761-0.869) and the heterotrait-monotrait criterion (HTMT) ≤ 0.85 (HTMT = 0.162-0.652). Assessment has a mediation effect on theoretical and on-the-job training with productivity measures (utilization, modernization, and defects). For on-the-job training, assessment showed a complete mediation effect on modernization (effect size of 98.8% and RID = 84.6). In contrast, for theoretical training, defects showed the highest mediation (effect size = 64.3% and RID = 1.804). The implication is that well-trained employees are critical in construction sites as they can improve productivity.

Human resources have an essential meaning in stability and sustainability of business activities. The quality of human resources contributes to increasing intelligence and thinking, as well as productivity and efficiency in all activities of an enterprise. The study aims to determine the influence of different factors on Vietnamese enterprises’ human resources management, including staffing plans, personnel selection, employee use, resource training, employee rating, and bonus policies. Exploratory factor analysis is employed to test the factors related to the research model. The sample comprises 417 leaders working at Vietnamese enterprises surveyed in 2021. The paper uses panel data to test the regression using OLS method. The selected enterprises are diverse in industry and size to ensure representativeness and are based in Ho Chi Minh City. The results elicit that staffing plans and bonus policies are two of the six factors that positively affect the human resources management of Vietnamese enterprises. The findings also show that staffing plans are the factor that has the most substantial impact on human resources management. Finally, the paper has proposed some policy suggestions to stabilize human resources management at Vietnamese enterprises to attract quality talent.

In recent years, employer brand has been widely addressed as a crucial factor in attracting and retaining the best employees. Research on its impact on organizations can provide a better understanding of the benefits of employer branding in unlocking the potential of employees. Thus, this paper aims to evaluate the impact of employer brand on the relationship between psychological empowerment and employee engagement in Lithuanian companies. The study surveyed 429 employees (from < 18 years to > 65 years) of Lithuanian companies. The data were collected via an online survey of the respondents and by sending e-mails to the administrators of randomly selected Lithuanian companies requesting to share the survey link with their employees. Descriptive statistics, reliability assessment, ANOVA tests, multiple linear regression, and moderation analysis were used to analyze the collected data. The study found that employer brand directly impacts employee engagement (β = 0.114, p = 0.004). However, employer brand does not have a statistically significant effect on the relationship between psychological empowerment and employee engagement (p = 0.2224). Based on the results, employees working in Lithuanian companies are more engaged when they perceive their employer brand as positive. In contrast, when psychologically empowered, employees engage in work regardless of their perception of the employer brand.

Social media is an essential tool and channel for tourism industry research. It has created significant value for tourism consumption, management, and trends. However, rare scientific achievements uncover sustainable tourism on Twitter, a famous social media worldwide. Therefore, this study aims to conceptualize sustainable tourism from the social media perspective. Based on 2,201 tweets, the study uses Nvivo12.0 to encode content thematically to explore the connotations and concepts of sustainable tourism. The study identified three crucial dimensions: tourism for sustainable development, sustainable tourism management, and sustainable tourism types. Tourism for sustainable development aims to promote the positive effects of sustainable practices in the tourism industry on various areas of life, economy, society, and environment. Moreover, its content serves for the better development in the future. Sustainable tourism management focuses on industries, leaders, experts, programs, and sectors. In addition, the study categorized sustainable tourism by entity, purpose, destination, and mode to determine the type of sustainable tourism. The paper helps to inspire stakeholders in the tourism industry to understand and pay attention to the content in the post-Covid-19 era and also provides recommendations for the tourism market, the tourism sector, and tourism consumers.

This study aims to understand the performance of SME’s product innovation by relating it to the foresight concept of SME owners or managers and the moderating effect of competitive intensity. It employs a quantitative research method by using a survey. This paper studies SMEs from the West Java Province of Indonesia in three industrial sectors: food, fashion, and handicrafts. These industrial sectors were chosen because they are the most competitive, and their consumers change rapidly. Data were collected through a structured questionnaire. A total of 200 questionnaires were distributed, 190 were returned, and 187 were used for data processing. Furthermore, the data were analyzed using exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM). The results show that networking, time horizon, and analysis can affect product innovation performance (p < 0.05). Furthermore, competition intensity does not affect the relationship between analysis and product innovation performance, although there is a relationship between networking and time horizon. The results of this study provide insight for Indonesian SMEs, especially in West Java. Foresight skills trained by SMEs will make them accustomed to facing high-level competition, especially in the time horizon dimension. However, on the other hand, the high intensity of competition can reduce their networking to collaborate with various related parties.

Research in recent years has shown that IT-enabled companies have higher productivity than their competitors. The new and latest technological solutions enrich the range of tools available to workers, ensuring that information is always available, communication is easier, and customers are better served. At the same time, these opportunities also create psycho-social pressures that strain workers’ working and private lives and can lead to further problems of techno-addiction. The study aims to investigate the relationships between the characteristics of technostress and their combined impact on trust within the organization between human-human and human-technology relationships. The quantitative study involved 531 respondents. Responses were analyzed using IBM SPSS 28 and IBM AMOS 27. The results show that there is undoubtedly a close relationship and a mutually generating effect between technostress characteristics, which substantially impact trust within the organization. However, trust is still stronger in personal relationships than in human-technology relationships. According to the respondents, the level of preparedness, technological knowledge, and expectations influence trust in the use of technology, which also affects performance and work-life balance.

Acknowledgment
This study is supported by the Research Centre at Faculty of Business and Economics (No. PE-GTK-GSKK A095000000-4) of University of Pannonia (Veszprém, Hungary).

The hotel industry is critical in developing the economy. Moreover, it is the largest and most rapidly growing industry in Jordan. Employee satisfaction is a crucial element for the success of any organization, particularly in the hotel industry. Therefore, this study aims to examine the influence of human resource management (HRM) practices since these constructs could influence different outcomes at the workplace, such as employee satisfaction, service quality, and employee service behavior in the hotel industry. The study has undertaken five primary HRM practices – recruitment, capability, compensation, performance appraisal, and training and development (T&D) – to measure their impact on employee satisfaction, service quality, and employee service behavior. Data were collected from 290 employees and 290 customers of Jordan’s hotels across all categories in the four main tourist attractions: Amman, Petra, Aqaba, and the Dead Sea. A quantitative approach was employed using various statistical tools such as mean, tabulation of data, correlation, and ANOVA by SPSS software. The results indicated that HRM practices positively affect service quality, employee service behavior, and employee satisfaction. It was also found that when employees in Jordan’s hotel industry demonstrate excellent service behavior, the customer perceptions of service quality increase. Finally, effective human resource management strategy systematically organizes all individual human resource management measures to directly influence employee satisfaction, service behavior, and service quality in a way that leads hotels to achieve organizational success.

Green human resource management (GHRM) is bringing positive transformations in business and society, as well as challenges for hotels. Drawing from social cognitive theory (SCT), this study examined green HRM with environmental and social performance. Significantly, this paper also used organizational green culture as a mediation variable. This empirical study employed a quantitative research method. Data were collected from 155 employees working in Pakistan’s hotels. The results demonstrate that green HRM (t-statistic value = 9.676, p-value = 0.000) is positively related to organizational green culture. In addition, organizational green culture (t-statistic value = 11.254, p-value = 0.000, t-statistic value = 16.882, p-value = 0.000) has a significant effect on environmental and social performance. Moreover, organizational green culture fully mediated the relationship between green HRM and environmental performance (t-statistic value = 5.444, p-value = 0.000). Finally, organizational green culture fully mediated the relationship between green HRM and social performance (t-statistic value = 7.218, p-value = 0.000).

Acknowledgment
This work is partially funded under FaME TBU No. IGA/FaME/2023/012 “Closed and open innovations: role of human resource, servant leadership, digitalisation, and uncertainty.” Authors would like to thank Prof. Rasa Smaliukienė for partially funding this research. This work also acknowledged Grant No.FSR-FORD 5-6/2022-23/FaME/006 “Linking stakeholder pressure, green HRM application and competitive advantage in the hotel industry.”

This study determines and measures the factors affecting the perception and applicability of fair value accounting by related personnel in enterprises, including business owners, managers, accountants, and internal auditors. At the same time, it analyzes the relationship between applied perception and the applicability of fair value accounting. 808 respondents, working in 350 construction enterprises in Vietnam, participated in the survey. This study combines qualitative and quantitative methods using SPSS and AMOS 20 with different techniques and structural equation modeling. The study results show that the applied perception significantly affects the applicability of fair value accounting at construction enterprises in Vietnam. Besides, eight different factors influence the applied perception of fair value accounting. Notably, six factors positively influenced the applied perception, including usefulness, reliability, cost-benefit relationship, size of the enterprise, qualification of accountants, and independent auditors. In contrast, two factors, legal matters and tax pressure, negatively affected the applied perception. This study suggests that managers of Vietnam’s construction enterprises develop solutions to improve the applied perception and applicability of fair value accounting, thereby perfecting the system accounting and improving business performance.

Acknowledgment
This study is conducted within the framework of the doctoral project subject to Decision No. 1407/QD-ĐHDT dated May 22, 2020, Duy Tan University, Vietnam. The authors would like to acknowledge the reviewers and the editor-in-chief for their assistance.

Human resources management (HRM) has become critical in modern empirical studies. This study examines the impact of several critical HRM practices, including workforce planning, recruitment and selection, training and development, compensation, and employee appraisal, on employee performance. The study selected employees of Al-Balqa Applied University in Jordan to conduct a survey totaling 150 respondents. The paper adopted a quantitative research approach to achieve the study objectives using self-administrated questionnaires for data collection. The study used the SPSS software to conduct the primary analyses. The results showed that the university’s application of HRM practices was at a high level, where training and development took first place in priority. However, the study suggested a change in HRM practices in the pursuit of excellence to improve the productivity of employees at the university. Therefore, personnel management should always strives to implement one or another strategy of the university, based on which appropriate human resource management practices are chosen.

This study aims to examine the impact of the characteristics of the board of directors (BOD), namely board independence, board size, frequency of board meetings, and board gender diversity, on firm performance. This quantitative study uses data from all firms listed in the Bahrain Bourse for 2019 and 2020. Data on BODs were taken from the companies’ governance reports, while data on firm performance, namely return on assets (ROA), return on equity (ROE), and earnings per share (EPS), were taken from annual reports. Based on the ordinary least squares (OLS) approach, the results show insignificant relationships between BOD characteristics and firm performance. Board independence, size, frequency of meetings, and gender diversity insignificantly enhance Bahraini firms’ performance. The results indicate that firms may need to effectively implement BOD mechanisms. Moreover, other factors may moderate the impact of BOD mechanisms on firm performance. Hence, the study suggests a need for more regulations and policies to increase the effectiveness of board members. This study alerts policymakers, firms’ shareholders and stakeholders, and researchers to the need to increase directors’ roles in boosting company performance, especially in developing countries, where it is complicated to force business to follow best governance practices.

Women entrepreneurship has been gaining a prominent awareness among policymakers in contemporary economics, as it can hasten the rate of technological advancement and economic progress. The objective of this study is to determine the influencing factors of women’s entrepreneurial performance in a developing country like Bangladesh. This investigation is quantitative in scope and exploratory in character. The convenience non-probability sampling identified 250 women entrepreneurs in Bangladesh. The study developed a questionnaire in Google Forms by reviewing the relevant literature on entrepreneurial performance. Email addresses of women entrepreneurial ventures were collected from the digital database to send the questionnaires. This study used SPSS v26.0 to test the model and verify the hypotheses at the 5% significance level. To measure the reliability, Cronbach’s Alpha (α) value of 0.70 or more than 0.70 was regarded as acceptable. This study found that entrepreneurial orientation, networking, opportunity identification, economic factors, and socio-cultural factors positively and significantly affect women’s entrepreneurial performance. These findings could be helpful for the government, non-governmental organizations, local community, civil society, and researchers to formulate effective strategies and policies to grow women-owned enterprises in Bangladesh.

Insecurity, chaotic extensive internal movement, and external migration, growing social vulnerability, and decreasing economic stability of internally displaced persons, characterize the migration crisis caused by the large-scale Russian war against Ukraine. The aim of this paper is to reveal the needs (tangible and intangible), challenges, and opportunities for the social integration of internally displaced persons in the host communities (on the example of the Pidberiztsivska territorial community of Lviv oblast). The paper presents the sociological survey through in-depth interviews based on questionnaires. The sample is based on five strata (four starostyn areas and the administrative center) and amounts to 4% of the statistical population (50 displaced persons). The paper specifies that the host society’s lack of affordable housing (68.6% of respondents) and limited employment opportunities (39.9% of respondents) are the main challenges for internally displaced persons. The survey reveals a low level of integration of internally displaced persons and a lack of desire to assimilate into the host society caused by positive aspirations to emigrate abroad (13.5% of respondents) and intentions to return to their previous (permanent) place of residence (54% of respondents). Mapping the problems and needs of internally displaced persons can constitute the information-analytical basis for ensuring the communities’ economic progress in times of war in terms of accumulation and efficient use of the capacity of internally displaced persons.

Acknowledgment
The study is conducted within the framework of the grant “Instruments for the support of integration of IDPs into life in the Pidberiztsivska territorial community: A pilot project in Lviv oblast” funded by the International Renaissance Foundation (Grant registration number 54766, 2022–2023).

Objective and subjective criteria are essential measures of organizational success. However, prior studies ignored these criteria when assessing employees’ career success. This study aims to examine the impact of HRM practices and employee behavior on career success for employees in the Greater Amman Municipality. This study adopted a survey for data collection, as 375 questionnaires were distributed to employees working at Greater Amman Municipality in Jordan. Four weeks were given to respondents to complete the survey. After the allotted time had passed, 246 questionnaires had been gathered, with a response rate of 65.6%. Of these, 246 questionnaires were deemed suitable for further analysis. Convenience sampling has been used as a key technique for collecting data. For data analysis, SPSS (version 25) and SmartPLS (version 3.3.9) statistical software were used. The findings indicated that objective and subjective criteria significantly affect career success. The results also showed that HRM practices and employee behavior significantly and positively influenced career success. Furthermore, employee behavior mediated the relationship between HRM practices and career success. Since each facet reflects a significant and distinctive component of career success, academics and researchers should focus on both the objective and subjective dimensions of career success.

This study aims to examine the relationship between higher education and economic development determinants in Kazakhstan’s regions. The paper used two sets of indicators of three-time series: 2010, 2015, and 2020. The analysis constructed a correlation using a panel dataset for 15 regions of Kazakhstan compiled by the Statistics Bureau of Kazakhstan and the National Bank. The first set reflects the determinants of higher education (number of students in colleges and universities, number of teaching staff, and the existing ICT infrastructure in universities). The second set includes indicators of regional economic development (GRP per capita and the population’s income level). The results showed a causal relationship between economic development and the determinants of higher education in the regions of Kazakhstan, which depend on the period. Surprisingly, the number of university students has almost no effect on GRP per capita and the population’s income level. For 2015–2020, the study observed the emergence and strengthening of correlations between economic growth and the development of innovations in universities. The findings also identified Mangystau, Atyrau, North Kazakhstan, and Pavlodar as regions with low innovation development in education. Therefore, the country’s higher education development policy should encourage and strengthen knowledge management systems in these regions. The study concludes that higher education and economic indicators significantly influence the growth of the economy in Kazakhstan.

Acknowledgment
The study was carried out within the framework of program-targeted IRN BR18574240 funding by the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan “Development Strategy of Kazakhstan Regional Potential: Assessment of Socio-Cultural and Economic Potentials, Roadmap, Models and Scenarios Planning”.

Like the other medical professions, mental health workers need appropriate motivation for effective treatment work. This study aims to determine the motivators and assess working conditions of mental health workers and how they differ from the motivators and working conditions of other health workers on the example of one of the largest hospital institutions in Croatia – University Hospital Centre Zagreb. The study chose a survey method and distributed a questionnaire among 124 Zagreb University Hospital Centre health workers. The sample covers about 16% of the entire medical staff of the observed departments (psychiatry, emergency, microbiology, gynecology, anesthesiology, COVID-19 unit, and orthopedic surgery). The ANOVA method was used to detect differences in data groups. The results show that Croatian mental health workers are mainly motivated extrinsically. However, compared to other medical professions, e.g., gynecologists, orthopedists, or anesthesiologists, they are upper-middle motivated and leaders in several motivators. Observed Croatian mental health workers are more satisfied with their patient interactions than their colleagues. Female mental health workers are more motivated but less satisfied with the working conditions than males. The study showed that even in one medical institution, there are significant differences in the needs of representatives of different professions. The paper concludes that mental health workers have different motivations, which can be satisfied by creating appropriate working conditions.

Acknowledgments
The authors acknowledge the COST Action CA19113 «The European Researchers’ Network Working on Second Victims» (ERNST) for short-term scientific mission grant and supporting this study; staff of University Hospital Centre Zagreb for participating in the survey; and the Hauge School of Management of the NLA University College (Kristiansand, Norway) for supporting this publication.

The study aims to identify the impact of strategic planning of human resources in enhancing marketing capabilities at the King Abdullah II Center for Design and Development (KADDB). The descriptive and analytical methods were used to understand the effect of human resource planning in enhancing marketing capabilities. The research population includes all departments in the respective center. As for the sample, it consisted of 65 marketing and sales managers and workers in the marketing departments. A self-administered questionnaire was used to collect the research data. The results showed a significant effect of strategic planning for human resources in enhancing marketing capabilities at KADDB (R2 = 0.619, sig < 0.05). It was also found that strategic planning for human resources contributes to increasing the leader ability to do their work diligently and proficiently and improving the ability to organize work, distribute duties to subordinates, and coordinate efforts. Therefore, this study recommends giving strategic planning to human resources the importance it deserves for its active role in enhancing marketing capabilities at KADDB.

Employees’ decision to quit their present job or company is a turnover intention. The number of employees joining and leaving an organization in a specific period is regarded as employee turnover. This study aims to examine the factors influencing faculty members’ intentions to leave universities in the Kingdom of Saudi Arabia. The population includes academicians from various universities in Saudi Arabia. The primary data were gathered using random sampling methods; 140 responses investigating various demographics and other factors were obtained from academicians of various universities. The present study chose five constructs: job satisfaction, job stress, work engagement, organizational commitment, and turnover intention. The statistical tools were used to conduct statistics examinations. The mean, correlation, and regressions were used to analyze the data gathered. The results showed a significant association between work engagement, job stress, job satisfaction, organizational commitment, and turnover intention. Job stress and turnover intention were not shown to be significantly correlated. Other variables showed significant relationships with the turnover intention of university academicians.

Acknowledgment
This project was supported by the Deanship of Scientific Research at Prince Sattam bin Abdulaziz University under research project No 2021/02/18733.