Issue #2 (Volume 21 2023)

The defense industry is vital to supporting a country’s defense, especially in the modern era. While many emerging and developing countries are capable of producing military goods and services domestically, they remain dependent on foreign inputs to varying degrees. Yet, several studies have examined factors that can affect the self-reliance of the defense industries in developing countries. Therefore, the present study aims to examine factors that can explain business performance variation of defense industries in developing countries. It investigates further the business model innovation mediation for the first two factors of business performance. Data have been collected from 70 defense industrial companies in Indonesia. The Partial Least Squares-Structural Equation Modeling method is used to analyze the impact of high-performance work systems, technological innovation, and business model innovation on the business performance of industrial companies. The results show a significant effect of implementing High-Performance Work Systems and Technological Innovation through Business Model Innovation on Business Performance (accounted for R2 = 0.67). The research findings are expected to encourage defense industries in developing countries to focus on implementing human resource practices and adopting new or improved technologies and research results at all levels of management following business model adjustments.

The citizen acceptance of e-government is widely researched in industrialized nations; however, only a few studies have looked at the adoption of e-government in developing nations, including Indonesia. This study aims to identify the elements influencing Indonesian citizens’ acceptance of electronic governance. The following models are suggested to achieve this purpose: the information system success model (ISSM) and the technology adoption model (TAM). The sample includes 735 respondents in Indonesia; the self-selection convenience sampling technique was used in this study. The findings indicated that perceived usefulness is positively impacted by system quality (β = 0.113; p < 0.05), information quality (β = 0.502; p < 0.05), and service quality (β = 0.285; p < 0.05). Furthermore, considering the TAM model, perceived usefulness (β = 0.762; p < 0.05) has a favorable impact on intentions to use e-government, and intention to use (β = 0.502; p < 0.05) favorably influences user behavior. The findings of this study advance theoretical knowledge by developing and validating an integrated model for the effect of e-government adoption, information quality, system quality, and service quality on perceived usefulness. Risks may be lessened by enhancing the systems and capabilities that enable citizens to use e-government. Additionally, this paper offers various recommendations for improving and promoting e-government in Indonesia.

Small and medium-sized enterprises (SMEs) create more than half of the added value, providing about two-thirds of employment in most countries. However, they need more liquidity, access to credit resources, and significant outstanding loans. This study aims to identify the impact of interest rates on outstanding loans of enterprises on their structure as a way to prevent bankruptcy. The correlation-regression analysis used OECD statistical data for 2008‒2019 sampling individual countries; it showed an ambiguous situation between the interest rate and the share of outstanding loans of SMEs in the overall structure of outstanding loans. The paper verified constructed regression equations and estimated their parameters. The regression equations for Belgium, the Czech Republic, Estonia, and Latvia are statistically reliable. Thus, in Belgium and the Czech Republic, a negative relationship was recorded (r = –0.822; D = 0.675; r = –0.9274; D = 0.794; F-criterion > Ft, respectively), and in Estonia and Latvia – a positive one (r = 0.876; D = 0.767; F-criterion > F•Ft; r = 0.800; D = 0.641; F-criterion > Ft , respectively). Australia, Italy, Slovakia, and France practically do not have a corresponding relationship. The regression equations make it possible to estimate the change in the level of interest rate on the share of outstanding loans of enterprises in the overall structure of outstanding loans, make predictions of the corresponding performance indicator, and develop measures of restoring the solvency of enterprises as an essential task of preventing their bankruptcy.

This study intends to assess the impact of adopting green accounting and environmental performance on sustainable development, with CSR disclosure acting as a moderator. The population of the study consists of the palm oil companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange for the 2019–2021 period. Purposive sampling was utilized as a sampling method to select 45 businesses. Partial least squares analysis was performed to examine the data. The results showed that the implementation of green accounting (β = 0.231; p < 0.05) and environmental performance (β = 0.285; p < 0.05) affect the sustainable development of palm oil companies. Then, CSR disclosure strengthens the effect between the implementation of green accounting (β = 0.293; p < 0.05) and environmental performance (β = 0.150; p < 0.05) on the sustainable development of palm oil companies. This study helps companies that properly implement corporate social responsibility or care about environmental safety become the best investment opportunities. It also serves as the material for investors and potential investors to help them make the best decisions about companies that employ green accounting in corporate reporting.

Employees with organizational citizenship behavior are characterized by the attitude of people who show employees’ willingness to exceed the minimum targets set by the organization. Thus, employees will work voluntarily even outside their duties and responsibilities. This study aims to investigate the interactions between reward systems and organizational citizenship behavior, considering work satisfaction as a mediating factor. This paper employs a quantitative methodology. Thirty-eight agricultural extension employees from the Agricultural Office in Labuhanbatu Regency, Indonesia, served as the samples. SEM (SmartPLS) approach was utilized to analyze the data. The findings discovered that the reward system has a favorable and considerable impact on job satisfaction. The results also boosted that the increase in employee job satisfaction has a positive and significant effect on increasing organizational citizenship behavior. The relationship between the reward system and organizational citizenship behavior is positive but insignificant. Moreover, the study also demonstrates that job satisfaction significantly and favorably mediates the impact of the reward system on organizational citizenship behavior. Therefore, a reward policy must be implemented to satisfy employees because job satisfaction is crucial in increasing organizational citizenship behavior.

Regional attractiveness plays a crucial role in regional economic development and competitiveness. Despite interest in out-migration from peripheral regions, most studies overlooked Generation Z members in perceiving these factors. Therefore, the paper aims to examine the effect of the regional perception of Generation Z on their expectation of out-migration from the peripheral region. The focus group comprised 56 respondents (stakeholders) selected through purposive sampling by regional development agencies in three peripheral regions of the Czech Republic to identify regional perception indicators. The exploratory factor analysis and the principal component analysis were used to detect latent constructs of the identified regional perception indicators. Logistic regression was used to model the association between latent constructs and Generation Z’s intention to leave or to stay in the peripheral region. Economic, social, and environmental dimensions were detected as latent constructs of regional perception indicators. The first dimension represents smartness and opportunities; the second, openness, is accompanied by culture; and the third, a safe and clean environment. The estimation results suggest the effect of the economic and lifestyle dimensions (β = 0.528, p < 0.001) and the social dimension (β = 0.292, p < 0.01) of the regional perception on the intention of Generation Z to leave or stay in the peripheral region, without the effect of the environmental dimension (β = 0.033, p = 0.740). The paper emphasizes the importance of economic, lifestyle, and social indicators of regional perception in place-based policies to retain Generation Z in the peripheral regions.

Acknowledgment
This paper was supported by the Technology Agency of the Czech Republic – program ÉTA under Grant TL03000525 – Design of a Model of Metropolitan Areas in the Czech Republic affected by depopulation.

Higher education institutions are the core of the nation’s vocational education. This study aims to analyze the features of higher education institutions and their functioning in all Kazakhstan regions, allowing equal access to high-quality and necessary education. The data were collected from official statistical data by the Statistical Bureau of Kazakhstan and other official statistics for 2002–2021. The collected data were processed, and multivariate regression equations for each Kazakhstan region were constructed using the EViwes10 Atlas.ti software to illustrate the algorithm and hierarchy of the educational system of Kazakhstan. The regression results showed that in some regions, the relationships are differentiated, and the correlation values indicate a significant relationship between the indicators. In particular, Akmola, Karaganda, Kostanay, North Kazakhstan, Astana city, and Almaty city demonstrated strong relationships between the indicators. 11 out of 17 created models were excluded from the evaluation process due to the absence or low connection with the dependent factor, the lack of statistical significance of the coefficients, and the low level of reliability of the models obtained. In turn, within particular regions, the degree of such a relationship was weak. Moreover, there are grounds to assert the need to stimulate public policy and implement systemic measures to create favorable conditions to strengthen educational potential.

Acknowledgment
This study is funded by the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan (Grant “Strategy for the development of regional potential of Kazakhstan: Assessment of socio-cultural and economic potentials, development of a roadmap, models and scenarios of development” No. BR18574240).

This study aims to examine the relationship between sticky cost behavior and supply chain management of Jordanian manufacturing firms. The data are collected using a questionnaire targeting 25 Jordanian manufacturing firms. The data were analyzed using multiple regression analysis and correlation. The results reveal a positive relationship between supply chain management and sticky cost behavior (the correlation factor is 81.2%), indicating that the higher the level of sticky costs, the higher the supply chain management level. Moreover, the study found a positive and significant link between target costing and supply chain management (the correlation factor is 68.1%). The findings suggest that manufacturing companies in Jordan should consider the impact of sticky cost behavior on their supply chain management practices and that target costing can be an effective approach to improve supply chain management. The study adds to the previous studies on cost behavior and supply chain management, providing insights for manufacturing companies in Jordan and beyond on improving their supply chain management practices.

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

Optimized corporate performance assumes that financial and non-financial performance can be achieved through effective collaboration between leaders and employees. This study analyzes the mediation of employee engagement on the connection between dark side leadership and leader-member exchange on corporate performance in Indonesia. This study used a mixed methods approach by distributing questionnaires to 1,013 respondents consisting of supervisors and managers and conducting intensive interviews with 20 respondents with more than 25 years of work experience to strengthen the perception of answers. The paper uses multiple linear regression analysis. The regression results show that dark side leadership (β = –0.228, ρ = 0.000) and leader-member exchange (β = 0.424, ρ = 0.000) affect employee engagement. Next, leader-member exchange (β = 0.176, ρ = 0.008) and employee engagement (β = 0.391, ρ = 0.000) affect corporate performance, while dark side leadership has no effect (β = 0.020, ρ = 0.400). Finally, employee engagement mediates the effect of dark side leadership and leader-member exchange on corporate performance. This finding indicates that the comfort level of employees at work will decrease if a leader demonstrates a dark side behavior that can affect his/her performance, which later impacts corporate performance. Furthermore, the novelty contribution of dark side leadership measurements on the cultural and emotional dimensions can impact employee turnover intention. This study offers implications for practitioners to conduct selective assessments at the beginning of leader recruitment and control internal leader assessments to create effective organizational behavior.

Acknowledgment
This paper is not supported by grants or scholarship and is free from conflict of interest.

The digital economy has enforced women’s employment and provided more possibilities for promoting employment for gender equality (SGD5). In order to achieve SDG5, the study aims to explore the role of digital employment policy and digital employment value on digital employment intention based on the support alliance theory and employment behavior theory and to build a model of digital employment for gender equality. 492 women with digital work experience from China participated in the survey. The results reveal that digital employment policy (β = 0.327, p < 0.001) and digital employment value (β = 0.454, p < 0.001) predict digital employment intention. Digital employment policy plays an active role in determining digital employment value (β = 0.546, p < 0.001). At the same time, the study claims the intermediary role of digital employment value in the structural model. This study can inspire the government and relevant departments to design more scientific and diversified employment policies for women, including policy support in economic, educational, and social aspects. Furthermore, women in the digital era should actively participate in training, improve their digital skills, understand the possibilities that digitalization brings to their work and life, and adapt themselves to the development of the digital society. This study encourages women to integrate into the digital society and actively improve their values, thus achieving SDG5.

Safety risks at work during a pandemic and war require new standards for the organization of work. Increasing socio-psychological pressure requires a better definition of staff duties, communication rules, and work and rest regimes. The purpose of the study is to determine the most acceptable regulations for the organization of labor that help to maintain the efficiency of a company’s activities in an unstable environment. In the course of the research, a content analysis of regulatory documents was carried out and a survey among HR managers, heads of Ukrainian companies, and their employees was conducted. All data were collected in two waves. The first wave was in November-December 2021 with 301 participants. Due to the beginning of the war, the second wave of the study was conducted in April-May 2022, when the wartime conditions have already made their impact, with 271 participants — managers, HR managers, and staff of Ukrainian enterprises. The results confirmed that working conditions and global risks that determine the types of the organization of work under uncertainty require a flexible approach. Mixed and flexible standards of the organization of work provide for optimal work modes and safer working practices, so they have been approved to be more effective. It has been determined that the disregard of global challenges, trends, and the social nature of labor by the company management reduces the effectiveness of labor organization regulations.

Entrepreneurship is identical with the risk of uncertain environment or market. This risk makes many university graduates hesitant about pursuing a career as an entrepreneur. So that universities play an important role in producing graduates who are ready for entrepreneurship, to support them in terms of education, in addition to several other supporting factors such as family, friends, and especially themselves. This research objective is to analyze the effect of educational support, relational support, personal attitudes, and uncertainty on entrepreneurial intents. State university students in East Java, Indonesia, became the population in this study. This area was chosen because it is the biggest contributor to successful entrepreneurs in Indonesia. This study used a sample of 113 students. Although limited in number, they were evenly sourced from large and well-known universities, and a good entrepreneurial atmosphere was provided for the students. Statistical tests with AMOS were used to test this relationship. Normality assumption test, validity and reliability test, as well as hypothesis testing, are directed to look for the importance of the connection. Relational support has the strongest influence, followed by personal attitude, uncertainty, and the lowest is educational support. These results indicate that internal forces exert a stronger effect than external stimuli. This study found that academy graduates choose careers as entrepreneurs through various considerations. The strongest consideration is relational support. Those with an entrepreneurial family background have a stronger intention to be entrepreneurs.

The aggravation of the migration crisis in the country against the background of socio-economic instability in conditions of war has triggered the deterioration of the institutional and economic capacity of local governments to ensure further integration of internally displaced persons in the host society. The article aims to identify the resource and economic capacity of local governments in conditions of war to ensure the needs and adaptation of internally displaced persons to new living conditions (using the example of Pidberiztsivska Territorial Community of Lvivska Oblast). The research is based on a questionnaire survey in the form of in-depth interviews with the representatives of local governments. The sample consists of 20 persons; strata are formed in accordance with the staff units of local governments (head of the village council; representatives of the community’s administrative center and starostyn districts; heads of structural units of the village council). The paper emphasizes that local governments face a great challenge in ensuring the adaptation of internally displaced persons in the community, mainly related to the lack of free housing (according to 76.2% of respondents) and the labor surplus in the local market (over 20%). The results show that the majority of internally displaced persons see the community only as a place of “waiting” and seek to return to the former residence place (68.4% of the interviewed representatives of local government), so they shouldn’t be deemed as a potential community asset. Proactive tools for increasing the resource and economic capacity of local governments to ensure further integration of internally displaced persons include interaction with regional authorities, efficient use of the capacity of relocated businesses, cooperation with charitable foundations and NGOs to solve housing problems and create additional high-wage jobs.

The low level of the nation’s health and physical activity highlights the need to find additional mechanisms for the development of the sports sphere, one of which is to increase its financing. This paper aims to investigate how an increase in general government expenditure on recreation and sports affects sports entrepreneurship (turnover or gross premium written in the sports industry; value added at factor cost of sports enterprises; sports industry market size) and the share of the population involved in sports (as an indicator characterizing the development of sports). The study used the panel unit root test and fixed and random effects models. Modeling proved that the increase in general government expenditure on recreation and sports by 1% largely determines the increase in value added at factor cost of sports enterprises (by 5.48%). A significantly less effect is for turnover or gross premium written in the sports industry (by 0.85%), and the smallest is for the sports industry market size (by 0.4%). A 1% increase in general government expenditure on recreation and sport has the greatest impact in the Czech Republic (by 2.37%) and Slovakia (by 2.44%) and the least – in Australia (by 0.4%). The share of the population involved in sports is almost independent of general government expenditure on recreation and sports in all 10 OECD countries.

Creative human resources are becoming urgent amidst development in recent decades. The television industry has been one that faces the challenge with the emergence of new platforms offering variety and ease of information. Hence this study aims to test the direct effect of perceived organizational support on employee creativity and the mediation role of the meaning of work. This study was conducted on Net Mediatama Television, a private television company, specifically among employees working in the content department, since this division constantly needs creativity to develop concepts and create a broadcast program. Data from 70 respondents were collected through online questionnaires and analyzed with the PLS technique. The results confirmed that perceived organizational support and meaning of work are relevant factors that directly stimulate and enhance employee creativity. The mediating role of work meaning for perceived organizational support and creativity was also proven significant. This indicates that employees who get organizational support have a strong meaning towards work so that their level of creativity increases. Based on these findings, organizations can formulate strategic steps to increase employee creativity by focusing on organizational support and meaningfulness in work.

Local government competitiveness is an intriguing contemporary issue that has not been discussed extensively in prior studies on the evolution of the structure and scope of government. This study aims to explore how local government management processes can enhance regional competitiveness for the benefit of citizens. Using an analytical hierarchy of paired comparisons and indicator aggregation, this study analyzes several components of the local government managerial process by quantifying the degree of importance of each component. Data were collected from 38 regions in Indonesia and 34 government experts. The results of the analysis show that there are three components of the local government managerial process that contribute significantly to regional competitiveness: the quality of customer/citizen management with an eigenvector value of 0.187, strategic planning with an eigenvector value of 0.169, and the effectiveness of the integrity system with an eigenvector value of 0.136. Other results show that the resultant eigenvector values for other components are less than 0.100 or 10%, so these components are not classified as strong. Furthermore, the p-value of the intercoder reliability test using the t-test was greater than the significance level of 0.05, implying that there was no difference between the test results of the first and second expert groups. This study concludes that customer/citizen satisfaction with government products and services, the effectiveness of strategic planning that focuses on socio-economic development, and legal and ethical compliance of organizational actors are the primary determinants of enhancing regional competitiveness.

Higher education institutions (HEIs) operate in a dynamic environment driven by increasing competition, reduced funding and the deteriorating South African economy. Understanding the needs of students as customers puts pressure on HEIs to provide a unique customer experience to gain a competitive advantage, as both private and public HEIs compete not only for funding but also for prospective students. This study takes a business perspective of higher education by examining how students relate higher education service providers’ (academic and administrative staff) attitudes towards them, to their perceptions of service experience and satisfaction using a sample of 411 students and 428 employees from private and public HEIs in SA. Convenience random sampling was used to identify and select research participants. SPSS Version 22 was used to perform descriptive and inferential statistical analysis, and structural equation modelling was used to test seven (7) hypotheses. The study results highlighted important issues relating to customer-oriented behaviour in the HE industry. Students are more likely to have positive higher education experiences and be satisfied with services when higher education service providers are customer-focused and have a positive attitude towards students. This study recommends that HEIs ensure that their frontline employees (academics and administrators) are customer-focused and empowered to drive continuous improvement activities to enhance the overall customer experience and student satisfaction while maintaining academic integrity.

Changes in the logistics of energy resources and their potential shortage are causing a review of the EU energy policy. The energy sector significantly affects the progress toward achieving climate policy goals due to significt greenhouse gas emissions. The REPowerEU plan, implemented in the EU27 to overcome the energy crisis, requires new forecasts of greenhouse gas emissions due to a change in European energy policy.
This paper aims to examine the consequences of the management of the energy crisis caused by Russia’s invasion of Ukraine on EU climate policy. This study focuses on forecasting greenhouse gas emissions in the EU until 2030 and uses the Seasonal ARIMA model based on quarterly time series in the EU27.
Depending on energy management and changes in energy policy to overcome the energy crisis, a positive or negative scenario for greenhouse gas emissions may occur. An important parameter that should be considered when determining the scenario of the EU energy development according to climate policy was defined by correlation analysis.
According to the negative scenario and under the influence of the effects of the Russian invasion of Ukraine, the value of greenhouse gas emissions in the EU at the beginning of 2030 will be 0.752911 tons per capita. The positive scenario shows greenhouse gas emissions can be reduced to 0.235225 tons per capita.
The study results proved two extreme scenarios of greenhouse gas emissions, depending on how to overcome the energy crisis.

Acknowledgment
The authors appreciate the copyright holder: © European Union, 1995–2022, as well as the source of the extracted data, which is the European Commission website, Eurostat http://ec.europa.eu/eurostat (accessed on 16 October 2022).
This study was funded by the European Union (the project No. 101048079 – EU4SmartED – ERASMUS-JMO-2021-HEI-TCH-RSCH); by the Ministry of Education and Science of Ukraine (projects No. 0122U000788, 0122U000769, 0121U109553, 0120U102001, 0122U000777).
This research was funded by Faculty of Organization and Management of the Silesian University of Technology (grant number: 13/990/BK_23/0178).

Market orientation is a high-impact factor for the success in the management of SMEs, especially in the digital business era, which is why companies are required to direct their management toward this segment. This study uses the deductive method to measure the relationship between orientation to the digital market and the organizational economic performance of service SMEs in a peripheral region of Colombia under a quantitative methodology. Likewise, the study is of a descriptive correlational type, and non-probability sampling is used for convenience. A sample includes 243 employees at the management level of 158 organizations in the region. The multidimensional MKTOR scale by Narver and Slater (1990) was adapted to measure the digital market orientation scale, while a scale designed and validated by the authors was used for economic performance. The hypothesized constructs were analyzed with the SEM approach using SPSS software and its AMOS complement. The results showed a positive and significant relationship between market orientation and the economic performance of SMEs (0.691, p < 0.00). Next, it was evidenced that SMEs have a low market orientation because they do not have technological tools designed to satisfy the needs of digital clients; they are unaware of the processes of the competition. Although they work in a coordinated manner at the cross-functional level, they show poor organizational performance.

Acknowledgment
The authors thank the Universidad Surcolombiana for their support in the development of the research.

This study aims to assess the positive impact of infrastructure investments on the dynamics of economic growth. The sample includes ten countries (Azerbaijan, Albania, Belarus, Bulgaria, China, Georgia, Mexico, Moldova, Serbia, and Turkey) for 2011–2020 that meet the following criteria:

• belong to upper-middle-income economies (according to the World Bank Atlas method);
• the OECD statistical database contains data on investment volumes in infrastructure development of road, railway transport, inland waterways, sea, and airports (by all financing sources). The primary focus was put on the analysis of this issue in Azerbaijan.

GDP per capita growth was selected as the resulting parameter; the main dependent variable was infrastructure investment volumes (total inland and infrastructure road, rail, and air investment), and additional dependent variables were a foreign direct investment (net inflows) and gross domestic investment. Shapiro-Wilk test (for checking normal data), Spearman and Pearson methods (for correlation estimation), Granger test (for detecting causal relationships), and Arellano-Bond dynamic panel-data estimation (for influence formalization) were used. As a result, the following parameters exert the greatest influence on economic growth level: value of gross domestic investment (its growth by 1% causes GDP per capita growth to increase by 0.54% without a time lag); value of infrastructure investment inland (total) (by 1.51% with a three-year lag); value of infrastructure road investment (by 0.41% with a three-year lag). These results can help future research and decision-making at different management levels to strengthen economic growth through infrastructure investment.

The full-scale military invasion of Ukraine by the Russian Federation in 2022 triggered a massive wave of forced migration to Poland. This has resulted in the phenomenon of ‘unintended transnationalism.’ Transnational migrants do not part with their country of origin forever but live a double life, act as members of two socio-cultural communities and become carriers of a double culture. This study aims to systematize the socio-cultural peculiarities of the unintended transnationalism of military migrants from Ukraine to Poland.
The theoretical foundations of migrants’ transnationalism are systematically analyzed and its main characteristics are systematized. The emergence of the so-called unintentional transnationalism of military migrants is revealed. A comparative analysis made it possible to compare transnational processes in Poland and Ukraine.
The study found that migrants’ transnationalism is manifested through sharing their cultural values, traditions, and customs in a new cultural environment. The culture of migrants includes elements of the host country’s culture, elements of the culture of the migrants’ homeland, as well as new elements arising from the interaction of these two cultures. The main manifestations of migrants’ culture are language and communication, education, religious practices, intercultural dialogue, relations between representatives of different cultures, and other aspects of their daily lives. The study has shown that the transnationalism of military migrants can generate various cultural processes, including multilingualism, hybridization, cultural diffusion, cultural preservation, and intercultural dialogue.

For most companies, supply chains have become the most crucial factor in their competition rather than individual competition, enabling any company to gain a competitive advantage against another organization through efficient and effective supply chain management. Supply chain drivers have become one of the most critical potential valuable access to a competitive advantage by enhancing and improving organizational performance. This study aims to explore the impact of the drivers of the supply chain on the performance of pharmacies of the Ministry of Health in Jordan. The study used the descriptive analytical approach and simple random sampling. 300 electronic questionnaires were designed via Google Sheets and sent via email and social media to employees in the Jordanian Ministry of Health pharmacies. The study retrieved 252 questionnaires valid for analysis. SPSS was employed to analyze the data and test the hypotheses. The results showed that the Beta-value is 0.849, T-value is 25.370, at a significance value of 0.000, which means that supply chain drivers affected the Ministry of Health pharmacy’s performance. The estimated regression equation means that any one-unit increase in the level of supply chain drivers will lead to an increase in Ministry of Health pharmacies’ performance by 0.789. Furthermore, the performance of the supply chain drivers was moderate, and the general performance was high. The study recommended that pharmacies focus on employing software and modern technology in inventory control.

Undeniably, this new normality brought about by COVID-19 represents an extraordinary challenge for universities, from strengthening infrastructure, technology, and quality of services, to achieving happiness in their collaborators. In response, this study aims to examine the effect of servant leadership on happiness at work, with emotional salary as a moderating variable. The paper adopted a quantitative methodological perspective with a non-experimental design whose study sample consisted of 269 collaborators among teachers and support staff of the Peruvian Union University, Peru. An exploratory factor analysis was performed to determine the latent structure of the constructs, presenting an adequate internal consistency (α > 0.7). On the other hand, the confirmatory factor analysis presented an adequate fit. The results showed a significant effect (β = 0.306; p < 0.001) of servant leadership on emotional salary, as well as a significant effect of emotional salary on happiness at work (β = 0.724; p < 0.001). This study provides a valuable perspective for universities seeking to improve the happiness of their employees in the context of the new normal. It emphasizes the importance of servant leadership and emotional salary to achieve this goal. By implementing these strategies, universities can increase employee satisfaction and improve the quality of their services and the student experience.

As organizations transform, they adapt to unstable, unpredictable, complex, and ambiguous conditions. This study intends to explore the influence of self-efficacy and work values in determining employability using the choice model of the social cognitive career theory. The purpose of this paper is to investigate affective commitment as an outcome variable in relation to self-efficacy and intrinsic and extrinsic value support mediated by perceived internal and external employability. This paper uses data from 286 employees; the hypotheses were evaluated using partial least squares structural equations modeling. The results of this study support the employability paradox that states that perceived internal employability mediates a positive effect between self-efficacy and affective commitment, while perceived external employability has a negative effect on affective commitment. This study provides further evidence in the literature on employability that self-efficacy and perceived external employability have a significant role in the context of a career change. Intrinsic values support has a detrimental influence on perceived external employability. Extrinsic work values positively affect perceived internal and external employability, while intrinsic work values negatively affect perceived external employability.

Acknowledgment
This study was funded by MBKM Project, Education and Higher Education Ministry, Indonesia. The Human Resources Management and Behavioural Research Group Faculty of Economy, Universitas Negeri Padang, also supported it.

The study aims to examine the effect of employee loyalty on job performance in Bahrain. Further, it investigates the mediating effect of job satisfaction on the relationship between employee loyalty and job performance. One hundred two participants employed by Zain company were selected through an online convenience sampling technique. The study chose Zain, a telecommunication company in Bahrain, due to easy access to employees, interest in studying company culture/methods, collaboration opportunities, and Zain’s reputation for innovation. SmartPLS4 was used to investigate potential correlations between employee loyalty and job performance and how job satisfaction indirectly affects employee loyalty and job performance. Findings show that employee loyalty significantly influences job performance and job satisfaction. Further, job satisfaction is significantly associated with job performance. In terms of mediating effect, the study found that job satisfaction significantly influences the relationship between employee loyalty and job performance. Every variable studied had an impact on job performance. As a result, the current study’s hypotheses are all confirmed. The model of the study is well fit, as the R-square is greater than 51%. The main contribution of this study is the insight that job satisfaction is a substantial mediator of the relationship between employee loyalty and job performance. Through theoretical and practical contributions, this study offers valuable implications that might benefit managers at companies, including Zain company, as well as interested readers and researchers.

The economic turbulence in the last two decades and the Covid-19 pandemic have impaired several economies, heightened unemployment, and worsened job loss and socio-economic hardships. Promoting entrepreneurship inclusiveness has become a critical strategy to revamp the economy. Meanwhile, the global economy has been projected to grow faster with an increase in women entrepreneurs. However, there seems to be a gender gap and differential in start-ups, which draws down women’s inclusion in the business environment. This study examines the gender differential in entrepreneurial interest and practice among 12,485 university students in Nigeria. The results reveal that 88% of male and 84% of female students want to start their own businesses. Both males (66%) and females (65%) reported high entrepreneurial interest, with no statistically significant difference between both genders. The logistic regression analysis shows that entrepreneurship education, relational support, risk-taking, self-efficacy, university ecosystem, and attitudes toward behavior are the main drivers of entrepreneurial interest among male and female students. However, the university ecosystem is found to not significantly affect entrepreneurial interest among male students. Similarly, all factors except for the university ecosystem significantly influence entrepreneurial practice among male and female students. However, relational support is not statistically significant for female students. The study concludes with appropriate policy suggestions that could improve and sustain entrepreneurship interest and practice in both male and female students.

Accounting information systems are critical to any business but especially important to small and medium-sized enterprises (SMEs). Such systems are vital to their performance and success. Unfortunately, SMEs make poor decisions, leading to a shortage of accounting information. Hence, this study aims to investigate the impact of accounting information systems on SME operational efficiency in South Africa. Using purposive sampling, data were collected from 109 out of 150 retail SME owners or other appropriate representatives. A quantitative research design that falls under the positivist paradigm was used. The Statistical Package for Social Sciences (SPPS) software version 20.0 was utilized to analyze the collected data, specifically through descriptive and regression analysis. The study found a significant positive correlation between accounting information systems and SME operational efficiency (r-value = 0.579), which had a p-value of 0.0005, according to the intensity of the association with r-value. The study recommends that SME management implement excellent accounting principles into their operations. Furthermore, because SMEs may be unable to afford complicated accounting systems, SMEs functioning in the same region should implement a resource-sharing strategy to reduce expenses.

This study aims to establish the advantages and disadvantages of various methods for assessing emotional intelligence by comparing the most common methods in leading countries and a developing country (Ukraine) in business, as a field in which the level of emotional intelligence importance is generally recognized, and in the public administration sphere. The MSCEITV2.0 and Hall tests were chosen as the most accurate tests for determining the emotional intelligence of public managers. For a more detailed comparison of these two tests and the selection of a universal one, 100 respondents were surveyed using a questionnaire developed in Google Forms. The sample included officials of local governments in the western, northern, and central regions of Ukraine, as well as representatives of businesses in the same regions, particularly managers of private enterprises. The results indicate that these two tests show similar results when determining the level of emotional intelligence. However, when allowed to choose the testing method, 80% of public managers and business representatives chose the Hall test, which takes less time than the MSCEITV2.0 test. Considering the obtained results and the permissible error, the study identifies the Hall test as a universal method for determining the emotional intelligence of public managers in a developing country – Ukraine.

Acknowledgment
This paper was created within the National Research Foundation of Ukraine project Assessing the impact of the Covid-19 pandemic on Ukraine's human resources and identifying ways to overcome them. Project registration number 2021.01/0433.

To acquire a significant footing in today’s competitive airport environments, enhancing airport service performance for passengers is essential. This study aims to investigate the relationship between queuing time, prime services, security screening, and service performance at Abu Dhabi International Airport in the United Arab Emirates (UAE). A quantitative methodology was employed. The sample size for the PLS-SEM analysis and the passengers’ airport service performance was determined to be 230 respondents. The results revealed a significant relationship between queuing time, prime services, security screening, and airport service performance. The findings also demonstrated a significant positive relationship between queuing time and airport service performance (β = 0.193, t = 3.564, p ≤ 0.000), a significant positive relationship between prime services and airport service performance (β = 0.478, t = 9.225, p ≤ 0.000), and a significant positive relationship between security screening and airport service performance (β= 0.227, t = 4.196, p ≤ 0.000). The outcomes are anticipated to support Abu Dhabi International Airport management in making efficient processes to augment airport service accomplishment for passengers from UAE and different countries.

Employees cannot benefit more from formal and legal relationships alone, and a framework for addressing their psychological aspects at the workplace is essential. Therefore, this study aims to gauge the direct effect of psychological contract breaches on employee withdrawal behaviors and ownerships and the mediating role of ownerships in the relationship between psychological contract breaches and withdrawal behaviors in Nepal. This study adopted the cross-sectional survey to gather the perceptional data on a 5-point Likert scale from the 701 staff members working in the Nepali travel and tourism business. The hypotheses were tested via the positivist research philosophy and deductive reasoning approach aligning with the social exchange and equity theories. The study used structural equation modeling for data screening and analysis. The current study revealed a positive impact of psychological contract breach on predicting psychological-withdrawal behavior (B = .22, p < .001) and physical-withdrawal behavior (B = .18, p < .001) and a negative impact of psychological contract breach on job-based ownership (B = –.15, p < .001) and organization-based ownership (B = –.19, p < .001). Job-based ownership mediated the relationship between psychological contract breach and psychological-withdrawal behavior (B = .08, p < .001) and between psychological contract breach and physical-withdrawal behavior (B = .06, p < .001). Finally, organization-based ownership mediated the relationship between psychological contract breach and psychological-withdrawal behavior (B = .02, p < .01) and between psychological contract breach and physical-withdrawal behavior (B = .05, p < .001).

There are active debates on the scale of inflation-economic growth causality in the short- and long-term perspectives and factors affecting the correlation and effectiveness of anti-inflationary measures depending on initial economic conditions. These scientific debates result in controversial results. This study aims to explore short- and long-run relationships in the inflation-economic growth chain of 12 post-Soviet countries (Azerbaijan, Estonia, Latvia, Lithuania, Kazakhstan, Kyrgyzstan, Tajikistan, Uzbekistan, Belarus, Moldova, Ukraine, and Georgia) to determine the most effective system of anti-inflationary policy. The paper employed statistical analysis and trend line extrapolation (analysis of inflationary trends in 2000–2021 and forecast for 2022–2024), pooled mean group of the autoregressive distributed lag model in the Stata 14.2/SE software (identification of the short and long-run coefficients characterizing relationships between inflation and economic growth), and ordinary least squares regression (country-specific modeling results). Statistical analysis showed that Latvia, Lithuania, and Estonia have the most effective anti-inflationary policy; Azerbaijan, Kazakhstan, Kyrgyzstan, and Moldova demonstrate moderate effectiveness, and the other countries have low effectiveness. It is also established that in the long run, a 1% increase in inflation results in a 0.195% decrease in GDP growth with a 99% confidence probability, while in the short run, this causal relationship is insignificant. Country-specific modeling results revealed that within 12 post-Soviet countries, economic growth in Kazakhstan, Lithuania, and Ukraine in a short-term perspective depends on inflation dynamics. According to the modeling results, Lithuania has the most effective anti-inflationary policy to ensure sustainable economic growth.

Fraud is an enormous obstacle to a country’s development because it can cause failure in achieving goals. The most significant source of fraud in Palembang Local Government of Indonesia arises from the procurement of goods and services, which reached 49.1% in 2020. Therefore, this study aims to examine how fraud awareness and good government governance affect fraud prevention. This paper targets one of the Regional Government areas of Palembang City, Indonesia. One hundred twenty-two respondents comprised the head of budget staff, budget user authority staff, and commitment-making committee staff. Data were obtained using a questionnaire with a Likert scale. The study employed two endogenous variables (fraud prevention and fraud awareness), one intervening (fraud awareness), and two exogenous variables (whistleblowing and good government governance). Following this, structural equation models were used to examine the relationships between each variable. The study results show a significant positive effect of whistleblowing and good governance on fraud awareness. In contrast, fraud awareness had no significant impact on fraud prevention. The obtained results found that fraud awareness cannot mediate the whistleblowing system through fraud prevention; also, fraud awareness is not a moderating variable to influence good governance through fraud prevention. The paper contributed empirical evidence to explore fraud prevention approaches by maintaining consistency in the implementation of the whistleblowing system, anti-corruption culture, and supervision to identify unusual activities.

This study aims to examine the impact of board structure on firms’ value in Jordan. Panel regression estimates were used to analyze the data collected from forty-four non-financial firms that listed on the Amman Stock Exchange for the period 2010–2021. Random effects model was applied using a dependent variable (Tobin’s Q), four independent variables (board size, independent directors, female directors, and CEO duality), and four control variables (firm size, age, leverage, and liquidity). The result provides ample evidence that CEO duality exerts a direct positive effect on firm value in Jordan. However, none of the independent variables used has a significant impact on firm value, conflicting with agency and resources dependence theories. Firms value is significantly influenced only by two control variables, i.e., a positive impact of firm size and leverage at the 5% significance level. The results indicate the imperfection of corporate governance compliance by Jordanian listed firms in the area of ensuring maximum firm value. These results could be helpful to the policymakers in Jordanian listed firms to enhance their leadership qualities and satisfy CEO desires to avoid agency conflict.

Digitalization contributed to the modernization of public administration, particularly e-government development. The purpose of this study is to determine the role of e-government in improving the efficiency of public administration in Kazakhstan. The research methods are comparative, economic-statistical, and qualitative content analysis. The sources of statistical data were the Bureau of National Statistics, the Committee of public services, the e-government portal, and reports of international organizations and national development institutions. The study determined that e-government is a modern paradigm of public administration that contributes to the efficiency of public administration; its development and efficiency are significantly influenced by financial, economic, technological, and legal factors. Kazakhstan has a high level of e-government development. The e-government development portal in Kazakhstan has contributed to improving public administration, especially during the pandemic. However, e-government requires further development, as its functioning has various issues (low degree of information relevance, insufficient portal filling, and low share of automated functions). At the same time, the readiness of public administration organizations for digital transformation is medium. The study proposes recommendations for Kazakhstan’s e-government development to improve public administration, mainly developing technological infrastructure and digital human capital. The results can contribute to the further e-government development in Kazakhstan and enrich the theoretical base in increasing the efficiency of public administration in the context of digital transformation.

Acknowledgments
This study is supported by the Science Committee of the Ministry of Education and Science of the Republic of Kazakhstan (Grant “Priorities and mechanisms of inclusive regional development of Kazakhstan in the context of overcoming the economic recession,” IRN AP09259004).

Organizations began adapting to remote working patterns in the early pandemic, while human resource management faces new challenges in adapting to these changes. Leadership is the key to maintaining and improving employee job performance. Therefore, this study aims to find effective new leadership styles for adapting to the new work era. The paper analyzed employee perceptions of the leadership style (transformational, servant, and empowering) and measured their effects on employee job performance in current conditions. The survey was conducted online among 387 employees who had worked for at least five years and at least two years had worked virtually in an automotive manufacturing company in Indonesia that had implemented a virtual work pattern for most of its employees. Then, the data were processed using SEM Amos 25.0. Subsequently, the results showed that employee job performance has two critical dimensions, courtesy and sportsmanship, and is positively and directly influenced by the new leadership style. This study found an effective new leadership style for virtual leadership in the automotive industry with nine dimensions: openness, orientation to problem-solving, freedom at work, inspirational motivation, intellectual stimulation, individualized consideration, coaching, participatory decision-making, and showing concern. The contribution of this study for organizational managers is as a soft reference for functional leadership competencies during the new work period and a new reference for leadership science in human resources management.

The disclosure of information on sustainability by energy companies is a guarantee of increasing their competitiveness in achieving Sustainable Development Goal 7 and the post-war recovery of the Ukrainian energy sector. This paper aims to evaluate the sustainability transparency reporting of energy companies in Ukraine and connect the level of such transparency and their competitiveness. The study used the Transparency Index to analyze information disclosure on sustainability by 50 energy companies in Ukraine, the largest taxpayers. It is based on SDG, CSR, and ESG criteria and shows the companies’ ratings. It was found that companies with a low disclosure of SDG, CSR, and ESG criteria have the largest specific weight (76%) among the respondents. The undisputed leader in sustainability transparency is Energoatom, while only 11 companies out of 50 surveyed have an A and B rating (the highest and higher level of transparency). The index was used as a factor variable in the non-parametric modeling of the relationship between the sustainability transparency of energy companies in Ukraine and their competitiveness (company return, profitability, and profit margin of taxes paid). A close, statistically significant, and inverse relationship was revealed between the Sustainability Transparency Index of energy companies and indicators illustrating their competitiveness besides profitability. The results of rating and clustering companies according to SDG, CSR, and ESG criteria can be used to improve their positive and negative investment screening procedures and increase their competitiveness on the way to SDG 7.

Acknowledgment
Inna Makarenko gratefully acknowledges support from the Supreme Council of Ukraine (0122U201796).

Manufacturing and non-manufacturing companies are represented to varying degrees in the structure of advanced economies. Their business success in turbulent times depends on smart business decisions, including decisions concerning human resources (HR) that affect the companies’ ability to survive and compete. However, such judgments may differ in manufacturing and non-manufacturing companies. The paper aims to reveal potential differences in HR decisions between analyzed manufacturing and non-manufacturing companies and bring suggestions for challenging employment and compensation decisions that affect the companies’ economic and social position. The analysis uses the HR Analysis in Companies 2023 survey conducted by Gi Group/Grafton Recruitment Czech Republic at the end of 2022. The survey covered responses from 478 manufacturing and non-manufacturing companies in all fourteen regions of the Czech Republic regarding employment and compensation decisions in 2022 and plans for 2023. The analysis revealed tendencies of manufacturing companies to change the total number of employees and the offer of benefits more often than non-manufacturing companies to more flexibly change the labor demand and labor costs depending on the demand for final production. On the other hand, regardless of manufacturing or non-manufacturing companies, the overall findings revealed tendencies of surveyed companies to follow certain HR decisions from the past in the future and confirm the necessity to concentrate on effective HR decisions related to employment and compensation in turbulent times to manage the labor demand and labor costs efficiently.

Acknowledgment
The authors thank Gi Group/Grafton Recruitment Czech Republic for providing the HR Analysis in Companies 2023 survey and the Internal Grant Agency of Ambis College for financial support to create this article.

Poverty, as a multispectral phenomenon caused by severe material depriving of the population, is now becoming one of the most watched socio-economic phenomena. Its scale and severity continue to increase in social consequences. The aim of the paper is to quantify and visualize the extent and level of poverty risk in the selected districts in Slovakia based on selected indicators and to compare their rates in 2015, 2019, and 2021.
The methodology of the pilot case study is based on a multi-criteria assessment of the poverty rate in a statistically unprocessed territorial unit (district) through 19 objective indicators in three domains: socio-demographic, economic performance, and infrastructure. Metfessel allocation, Fuller, and Saaty methods were used for its evaluation.
It is gratifying that the at-risk-of-poverty rate expressed by the synthesis of 19 indicators has decreased in all districts. In 2019, the poverty level decreased by 2.61 points (21.17%) compared to 2015 (23.78%). In 2021, the problem worsened again, and the poverty rate increased by 2.03 points to 23.2%. The Banská Bystrica region is characterized by low economic activity, reflected in the second lowest employment and the second highest unemployment rates, where up to 48.5% of the unemployed are under 35. The paper contributes to the growing debates on the inequality in living conditions, poverty, and marginalization, the scale and severity of which continue to increase in social consequences.

Acknowledgments
The article is supported by financial resources within the framework of Project no. 033SPU-4/2022 entitled “Functional, innovative and digital education of the subject Tourism Marketing.”

Corporate social responsibility (CSR) responds to the strategic management of corporate practices with ethical and sustainable commitment values. This study aims to describe the corporate social responsibility actions implemented in Latin America during the COVID-19 pandemic. The sample comprises such corporations as Arcor, Banco de Crédito e Inversiones, and Corporación Favorita, corresponding to Argentina, Chile, and Ecuador. The research methodology was based on a qualitative, cross-sectional, non-experimental design. The study conducted documentary analyses of the annual reports of these companies, ranked among the top CSR in the Merco Ranking. As a result, it was determined that the corporations carried out actions aimed at the economic dimension, with 36% in terms of equitable economic retribution to employees and 41% in terms of their recognition through incentives. Likewise, the social dimension showed that 57% of the company’s actions were aimed at collaborative support to foundations that ensured educational and health factors. On the other hand, the environmental dimension focused 69% of its activities on renewable energies as part of a policy of reducing pollutants. Finally, it can be concluded that CSR actions during the COVID-19 pandemic were used to ensure corporate stability through a range of activities with a socioeconomic and environmental focus without neglecting the strengthening of its corporate reputation.

Economic integration facilitated international trade within the EU with overall benefits for its economy. However, the importance of intra-EU trade varies by country and industry. This paper aims to estimate the efficiency of the intra-EU trade for particular Member States and economic sectors. The trade efficiency of the Member States is measured with the net export index and the difference in export and import growth. Correlation and regression analysis is used to assess sector-specific effects. The results show that South European Member States perform better in the efficiency of intra-EU services trade and worse in merchandise trade, but the difference is decreasing. Western European countries tend to have medium efficiency of services trade and stability in the efficiency of merchandise trade. North European countries are likely to have less than average trade efficiency and no major changes in it. Central European countries perform better than average and have an upward trend in merchandise trade efficiency. Ireland, Poland, Czechia, Slovenia, and Bulgaria have the best performance in the total intra-EU trade. The EU has a well-diversified intra-bloc trade with the domination of manufactured goods. The elasticity of value added to exports is the highest for apparel, automotive industries, agriculture, and travel services (0.8-1.2). Other sectors have lower elasticities: 0.3-0.7 (goods) or 0.4-0.6 (services). Export demand has little effect on the food industry, fuel industry, construction, and insurance sectors. The negative correlation in financial services was a prominent exception among industries.

With increased business intricacies, human resource (HR) managers must possess relevant competencies to meet market demands. The study investigates the relationship among HR competencies, innovative HR practices, and organizational effectiveness. It also conducts an importance-performance analysis for HR competencies to identify the skill gap. A structured questionnaire comprising 31 questions was used to measure various components of HR competencies, innovative HR practices, and organizational effectiveness. 247 HR managers working in various companies in Tamil Nadu are selected based on a purposive sampling technique. Importance-performance analysis was carried out for items and dimensions of HR competencies. Confirmatory factor analysis, correlation analysis, and mediation analysis using regressions are further carried out on the collected data. The skill gap analysis revealed that the abilities to use the latest insights in various HR practices, co-craft strategic agenda, align the company’s activities with customer needs, and connect people through technology must be improved. The regression results indicated that the competencies of the strategic positioner, credible architect, capacity builder, and technology proponent are needed to improve organizational effectiveness. The innovative HR practices partially mediated the relationship between HR competencies and organizational effectiveness. The study meets the literature gap in the area of the contribution of HR managers toward organizational effectiveness through their competencies and the adoption of HR practices.

This study aims to investigate whether corporate social responsibility activities are associated with more or less tax avoidance by focusing on this interrelationship in mandatory vs. voluntary regulatory regimes. The sample includes 6,668 firm-year observations of Chinese A-share firms listed on the Shanghai and Shenzhen stock exchanges over 2011–2019. The study uses corporate culture and risk management theories to develop the hypotheses. Regression analysis and various robustness tests are employed to test the hypotheses. The data are retrieved from the HEXUN CSR system and CSMAR and WIND databases.
Consistent with the predictions of corporate culture theory, which argues that aggressive tax avoidance cannot be synchronously coupled with corporate social responsibility, the paper finds that notwithstanding regulatory regime, when the level of corporate social responsibility increases, the level of tax aggressiveness decreases. Thus, the results show that firms reporting corporate social responsibility tend to be less tax aggressive. Firms that engage in more corporate social responsibility activities are less likely to be tax aggressive, irrespective of regulatory regimes in place. Moreover, pollution indicators have little effect on corporate social responsibility and tax aggressiveness in Chinese institutional settings. The study contributes to the business ethics literature by implying the role of tax avoidance as a part of CSR and not as a separate non-CSR element of companies’ activities.

Acknowledgment
This paper is co-funded by the European Union through the European Education and Culture Executive Agency (EACEA) within the project “Embracing EU corporate social responsibility: challenges and opportunities of business-society bonds transformation in Ukraine” – 101094100 – EECORE – ERASMUS-JMO-2022-HEI-TCH-RSCH-UA-IBA/ERASMUS-JMO-2022-HEI-TCHRSCH https://eecore.snau.edu.ua/

This study aims to analyze the impact of three demographic variables (gender, age, and work experience) on the commitment levels of employees in the Indian thermal power sector. 379 responses were collected through convenience sampling from the executives of NTPC Ltd, a major power utility in India. The facets of organizational commitment (affective commitment, normative commitment, and continuance commitment) were assessed using a standard scale. The quantitative research was done using statistical instruments of one-way ANOVA and independent sample t-test.
The findings revealed a positive correlation between the three components of organizational commitment: affective, continuance, and normative. Further, the results highlighted that age plays an essential role in organizational commitment levels; it is found that commitment increases with the age of employees (F = 5.781, p < 0.01). However, gender is not making any variation in organizational commitment (F = –0.502, p < 0.01). Therefore, male and female employees enjoy equal commitment levels toward their work. The study further indicated that work experience significantly influences organizational commitment (F = 4.800, p < 0.01), and it is found to be greater for more experienced employees.

This study examines the dynamics of internationalization and globalization efforts of Spanish small and medium-sized enterprises (SMEs). The study aims to assess the number of Spanish SMEs engaged into international trade and benefits and risks (e.g., associated with the COVID-19 pandemic) such a process can bring. Empirical analysis of data from the Spanish Ministry of Industry provides an overview of the percentage of SMEs engaging in international activities, i.e., exporting their products and services. The results capture the critical differences between exporters and those companies that target only domestic customers and confirm that the number of newly established SMEs is growing. However, the number of exporters is decreasing or range at the same level. Only 5.48% of Spanish SMEs actively participate in international activities, and very few are involved in real internationalization. The results confirm the existence of economic growth for exporting companies that significantly impact regional and international efficiency, especially those who previously worked on research and market performance. The larger the exporting company, the higher its revenue. In addition, exporters are far more significant and considerably more productive than those companies that choose not to engage in exports.

Acknowledgment
This study is funded by Nebrija University.

The automotive industry plays a crucial role in national and global economic development. Vietnam and the ASEAN-5 countries are commented to be active in the automotive international production network but mainly participate in the low-value-added segments of the global value chains (GVC). This study aims to identify Vietnam’s position and level of participation in the global automotive value chain and compare them to the other ASEAN-5 nations. The paper uses the orthodox and modern trade-related GVC indicators built by Koopman et al. (2010) to accomplish the research objective. The results show that Vietnam and the ASEAN-5 countries located downstream of the global automotive value chain often have less potential to gain more value-added than the upstream position, despite their high level of participation. Compared to ASEAN-5 countries, Vietnam still needs to catch up. Although Vietnam’s auto industry has made many positive changes, it still mainly produces simple products and currently participates in the least added value segment in the global automotive value chain. The underdeveloped support industry in Vietnam is the main cause of this situation. The study makes several practical policy recommendations for Vietnam based on the research findings to improve its position in the production network for the automotive sector in the following years.

Acknowledgment
The authors would like to thank the VNU University of Economics and Business, Hanoi, for financing the Research Project, number BBQT.04.2022.

In recent years, inequality in the economic and social development of regions and population has increased in Kazakhstan. The purpose of this paper is to assess the level of differences between the regions of Kazakhstan in the field of social, economic, innovation, and infrastructural inclusion and offer recommendations for reducing regional inequality. The research hypothesis is that the high level of economic inequality of the regions determines the high level of differences in the field of social inclusion, inclusion in the field of infrastructure and innovation. The assessment of regional differences was carried out according to four groups of economic, social, innovative, and infrastructural indicators; private and integral indices of inclusive development of regions were calculated. The gaps between the highest and lowest index by groups were revealed: social inclusion – 3.37; economic inclusion – 7.45; infrastructure inclusion – 2.96; innovative inclusion – 6.67. A map of inclusive development of the regions of Kazakhstan is developed. Estimates showed that despite the large gap in the economic development of the regions, the gap in social and infrastructural development remained smaller. In cases where the gap between the maximum and minimum values of the index in the regions increased, more and more regions found themselves in the group with a low level of inclusive development.

Acknowledgment
This study is funded by the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan (Grant No. AP09259004 “Priorities and mechanisms of inclusive regional development of Kazakhstan in the context of overcoming the economic recession”).
We would like to thank the anonymous reviewers and issue editors for their helpful comments.

Corporate income tax is an important tax for the state to regulate budget revenue and is an important tool for encouraging and promoting production and business development to create jobs. This study investigated the relationship and impact between corporate income tax and unemployment in Vietnam, China, and South Africa to investigate whether higher corporate income tax contributes to higher unemployment. Data on corporate taxation and unemployment rates from 2000 to 2020 are collected, and the VAR model, cointegration, and impulse response tests were applied to estimate the impact of taxation on the unemployment rates of developed, developing, and underdeveloped countries. The corporate tax and unemployment rates have a close relationship: South Africa, China, and Vietnam correspond to 82%, 54.3%, and 47%, and the majority of the model’s variables for the three countries are non-stationary at lag I(0), with the exception of the variable for China’s unemployment rate, which demonstrates that the probabilities of the model’s variables for Vietnam and South Africa are greater than the alpha of 0.05 and are, respectively, 0.6193, 0.7299, 0.3421, and 0.6347. Thus, variables have a lag after year, in this case, assuming that other factors remain unchanged if the corporate tax rate decreases by 1%, South Africa’s unemployment rate decreases by 10%. Similarly, Vietnam’s unemployment rate decreased by 1.1%, but China’s unemployment increased by 2.9%. The suggestion is that the government adjusts tax laws to better match micromanagement and regulate and balance the relationship between taxes and unemployment.

Considering the intensification of feminization in the labor market and the fact that the behavior of a woman and a man differ significantly in terms of content and factors that shape it, recent studies show that women play an increasingly important role in business management. This study aims to analyze women’s role in effective business management through a comparative analysis. This analysis is based on five components of effective business management: human resource management, business operations, strategic management, financial management, and marketing management. Fifty women and fifty men from Kosovo who manage businesses took part in the survey. Based on the results of the study, mainly the t-tests, there is a statistically significant difference between women and men in business management, where women were found to perceive the components of business management more successfully than men. Women demonstrate better results in human resources management, business operations, strategic management, financial management, and marketing management. Therefore, more women should be placed in leadership structures of different departments, depending on their specialization.

After the global impact of the COVID-19 pandemic, the tourism industry encounters opportunities and challenges worldwide, including limited tourism resources, while considering intellectual property aspects such as place names, natural resources, traditional knowledge, and regional cultural heritage. This topic research is limited in Vietnam, especially quantitative one. Thus, this study aims to determine the impact of local intellectual assets (LIAs) on tourism development through the mediation of protection and exploitation activities of local intellectual assets. The data for the study were collected through interviews with 296 individual business households in Central Vietnam. The study utilized the SPSS and AMOS 25 software as research tools, and the Structural Equation Modeling (SEM) was applied to test the hypotheses. The research results indicate that local intellectual assets, consisting of reputation, specialties, traditional knowledge, and folk culture, directly and statistically significantly affect the residents’ perception and the local government’s support. Furthermore, through these two factors, local intellectual assets indirectly and statistically significantly affect protecting and exploiting local intellectual assets and the development of tourism activities. The study’s findings also provide a basis for local authorities and businesses to propose policy implications and management strategies that pay more attention to the issue of local intellectual assets and the protection and exploitation of local intellectual assets to serve tourism development.

Non-governmental organizations form a vital part of the social fabric in contemporary societies. They provide services and support to marginalized groups, enhance advocacy and awareness of social and environmental issues, and influence public policies. Given the lack of studies on non-governmental organizations operating in Jordan, it is crucial to understand their situations and shed the light on their methods to gain a competitive advantage. This study aims to analyze the mediation and sequential moderation linking the advantages of dynamic capabilities, differentiated strategies, social capital, common goals, and organization learning to produce competitive advantage from the perspective of strategy and organizational capacity. The study sample consisted of 100 employees working in non-governmental organizations in Jordan, who were selected in a simple random way.
The findings reveal the factors that can influence business competitiveness by developing dynamic capabilities, differential strategic effects, and accumulating social capital. The study supports the organizational idea of learning to compete by emphasizing internal management practices (e.g., common goals, purposes, and social capital) and external attributes (e.g., differential strategies and dynamic capabilities). Finally, Jordanian companies should improve the links between their social capital, common goals, and dynamic capabilities to become competitive.

Acknowledgment
The study is funded by Alhussein Bin Talal University, fund decision (288/2022).

Export strategies are the means by which the country can dispose of its domestic production surpluses to bridge successive deficits in national balances of payments and achieve economic growth. These strategies are of particular importance to the economy of Saudi Arabia, as it has opted in the last decade to diversify its economy and migrate gradually away from an economy heavily reliant on oil exports. Given the importance of diversifying the economy, this study aims to examine the relationship between exports and economic growth in the Saudi Arabian economy. The multivariate Granger Causality Test and cointegration, which is the most common model, was used in examining the short-term and long-term patterns of exports, non-oil exports, GDP, GDP per capita, and government spending from 1991 to 2016. The findings support a long-standing connection involving Saudi exports and the country’s rate of economic expansion. Unidirectional causality exists between exports, non-oil exports, and economic growth expansion, which means the growth rate rises as exports grow. In addition, the findings revealed the presence of bidirectional causality between the variables. Indeed, export promotion strategies are imperative to fulfill Saudi Arabia’s aspiration of robust and long-term economic growth.

Acknowledgment
The authors acknowledge the Deanship of Scientific Research at King Faisal University (KFU) in Saudi Arabia for the financial support provided under (Grant No. 186183).