This study aims to empirically investigate the influence of tax aggressiveness on the probability of sustainable income smoothing. Furthermore, it explores how the presence of independent commissioners moderates this relationship. The analysis is based on a sample of 49 manufacturing firms listed on the Indonesia Stock Exchange during the period 2021–2023, selected through a purposive sampling technique. Logistic regression was employed to assess the research hypotheses. The empirical findings confirm that tax aggressiveness significantly increases the likelihood of sustainable income smoothing. Additionally, the results demonstrate that independent commissioners can attenuate the effect of tax aggressiveness on income smoothing, highlighting their critical role in corporate governance mechanisms. Firms exhibiting aggressive tax behavior appear to engage in income smoothing as a strategic approach to maintain earnings stability and support long-term sustainability objectives. Companies engaged in tax aggressiveness may exhibit income-smoothing behaviors, and independent commissioners, as part of corporate governance mechanisms, can mitigate the impact of tax aggressiveness on the likelihood of such practices. This study offers valuable insights for regulatory bodies such as the Financial Services Authority (OJK) in formulating governance-related policies. Strengthening the role and effectiveness of independent commissioners may help mitigate earnings management associated with tax avoidance strategies.
This study aims to analyze the influence of technical service capacity, including human resources and communication, on SIMBG adoption, examine the effects of public participation on SIMBG use and SLF service quality, assess the mediating role of SIMBG in improving licensing outcomes, and identify institutional barriers to SLF administration in Malang Regency and Batu City, East Java. The mixed-methods approach included a quantitative survey of 200 SLF applicants (analyzed using PLS-SEM via SmartPLS) with qualitative data from interviews, focus group discussions, observations, and documents, ensuring triangulation for strong validity. The findings indicate that SIMBG implementation significantly improves SLF service quality (β=0.458, p<0.001) and mediates the relationship between capacity factors and service outcomes. Community participation has a direct effect (β=0.336, p<0.001) and an indirect effect through SIMBG (β=0.212, p=0.035), while human resources have a weak direct effect (β=0.104, p=0.222). The model's R² value is high (SIMBG: 0.653; service quality: 0.682), confirming the TOE framework. Practically, recommendations include human resources training, SIMBG improvement, intensive outreach through digital media and community forums, a flexible organizational structure, and multi-stakeholder coordination to optimize the SLF process, encourage compliance, and can be replicated in similar areas.
The purpose of this study is to investigate the impact of corporate governance on compliance with corporate laws in public shareholding companies. This empirical study focuses on Jordanian and Emirati companies. It adopts a quantitative approach to examine the relationship between the implementation of corporate governance practices and the level of legal compliance. The research design is cross-sectional, utilizing a structured questionnaire distributed among key managerial and compliance personnel within selected public shareholding companies in Jordan and the United Arab Emirates. The sample size consisted of 490 respondents. All hypotheses in the model were found to be statistically significant (p < 0.05), providing full empirical support for the proposed relationships. Notably, the t-values for disclosure transparency and internal control effectiveness are particularly high, indicating that these dimensions have the most substantial influence on legal compliance within public shareholding companies. Based on these findings, the study recommends strengthening board independence and ensuring that audit committees are active, qualified, and fully independent to provide effective oversight. Additionally, establishing stronger and more transparent audit committees is crucial for enhancing compliance monitoring with corporate laws.
This qualitative paper employed the theory of representative bureaucracy (TRB) to contextualize the effects of subverting racial transformation in South Africa’s Former Model C schools. It covered a sample of seven principals and three district officials (altogether ten research participants) from three education districts in the Eastern Cape Province. The paper employed a case study design, utilizing semi-structured interviews and document analysis as data collection instruments. Thematic analysis of the findings indicated that the sampled schools did not commit to a solid recruitment diversity plan. This lack of commitment was due to the district officials overseeing school operations not holding principals accountable for failing to guide their respective School Governing Bodies (SGBs) in complying with applicable labor laws during teacher recruitment and selection processes. The findings further showed that Black parents’ inadequate participation in SGBs weakened their power to veto unjust teacher recruitment practices. Also, the Language of Teaching and Learning policy was found to be a convenient safety net to insulate the institutionalization of White racial hegemony and the longstanding institutional ethos of the studied schools. In view of these findings, the paper aimed to level the playing field by tabling context-specific suggestions to diminish the legacy of apartheid in Former Model C schools’ staffing processes and demonstrate the importance of embracing racial diversity in public service organizations.
The purpose of this study is to analyze the influence of managerial perceptions on the long-term investment decisions of listed companies in Vietnam, focusing on five factors: perception of capital structure, perception of profitability, perception of firm size, perception of corporate governance quality, and perception of financial risk. The study employed a quantitative method through direct surveys of managers at 120 listed companies and was processed using SPSS software. The results show that perception of profitability, perception of firm size, and perception of corporate governance quality have a positive impact on long-term investment decisions, while perception of capital structure and perception of financial risk have a negative influence. These findings affirm the crucial role of managerial awareness in investment decision-making, especially in the context of the Vietnamese market, which still faces high capital costs, significant financial risks, and uneven levels of information transparency. In practical implications, the study suggests that businesses should focus on improving corporate governance, enhancing profitability, leveraging economies of scale, and effectively managing capital structure and financial risks to support long-term investment decisions efficiently and sustainably, thereby contributing to improving the investment environment.
This paper investigates the impact of ESG disclosure on the business performance of listed non-banking firms in Vietnam to fill the significant gap in the literature on ESG disclosure in developing countries like Vietnam, where challenges such as limited resources and measurement constraints exist. The data were collected from various sources, including annual reports, the World Bank, CafeF, and Vietstock, for 164 of the largest firms listed on the two stock exchanges of Vietnam from 2014 to 2023. The FGLS model was utilized to generate the statistical outcomes. The main finding is that ESG composite disclosure plays a significant role in business performance, yet the impact of its individual factors remains inconclusive. This study highlights how firms in developing economies should integrate ESG into their strategies, leveraging it as a tool for sustainable growth and competitive advantage.
This exploratory study aims to examine the connection between stakeholders and the flow of information in the process of agricultural innovation at the Ethiopian Institute of Agricultural Research (EIAR). The study assessed the status of stakeholders’ linkage and information exchange using Agricultural Knowledge and Information Systems (AKIS), Agricultural Innovation Systems (AIS) models, and Participatory Communication theory as frameworks. Applying mixed research methods, data have been gathered through focus group discussions (FGDs), in-depth interviews, and a questionnaire. The study participants included 22 farmers for the FGDs, 170 development agents for the questionnaire, and 11 researchers along with 4 district agricultural experts for the in-depth interviews, all drawn from four districts. The findings indicate that stakeholder connections are limited to immediate actors (farmers, development agents (DAs), and experts), utilizing restricted communication channels. Communication methods such as mobile phones, the internet, and mass media have not been employed to establish links with stakeholders beyond experts and farmers. Additionally, interactions and information exchange among stakeholders (researchers, DAs, farmers, suppliers) have been ineffective, despite their meetings at various points for agricultural innovation activities. Furthermore, there is no established communication system capable of linking stakeholders and fostering synergistic activities. As a result, information vacuums have emerged, leading to supply shortages and report discrepancies. Therefore, it is essential to develop clear interaction systems among stakeholders and sectors involved in agricultural research.
Teaching staff are central to universities, critically shaping the effectiveness of educational delivery and outcomes. Their roles extend beyond mere instruction. They play a pivotal role in influencing student engagement, motivation, and overall academic success. The enrichment of teaching staff must focus not only on quantity and quality but also on fostering enthusiasm, passion, and professional engagement. This research examines the concurrent impact of work-life enrichment (WLE) and life-work enrichment (LWE) on job satisfaction (JS), life satisfaction (LS), and work engagement (WE) among university lecturers. Drawn on an integration between role theory, social exchange theory, and conservation of resources theory, a conceptual model was proposed and validated by data obtained from a survey of 308 lecturers working at 20 domestic universities in Vietnam, and partial least squares structural equation modeling (PLS-SEM) was used for empirical analysis. Research results indicate that both WLE and LWE of university lecturers positively affect their JS and LS, which in turn enhance their WE. Additionally, JS has a positive influence on LS. While LWE has a positive effect on work engagement, WLE shows no significant effect. The research results offer important contributions to theory as well as suggest implications for higher education institutions to nurture their employee engagement.
This research aims to examine the psychological well-being of teachers through the lens of quality of work life within educational organizations. It is necessary to understand how teachers' work environment can affect their mental health because this ultimately affects teachers' capacity to manage one of the functions of providing learning processes to students at school. The subjects of this study were 500 teachers spread throughout East Java Province using quantitative methods. Subjects were selected by convenience sampling and responded to a structured questionnaire measuring two variables: quality of work life and psychological well-being. Data were analyzed using SPSS Statistics with simple linear regression to test the hypothesized direct effect of quality of work life on psychological well-being. Results indicate that teachers' psychological well-being is greatly influenced by the quality of their work life. The results of the study generally indicate that the quality of teachers' work life has an impact on the level of psychological well-being they experience and can markedly improve their psychological health. These findings are important for policymakers and stakeholders in the education sector to be able to design more applicable policies, such as creating a more supportive work environment, workload management strategies, improving work-life balance, and providing ongoing professional development programs to create more supportive workplaces and ultimately sustain high-quality teaching and learning outcomes.
This study investigates the role of Artificial Intelligence (AI) tools in enhancing foreign language teaching methodologies within Saudi Arabian schools. The investigation examined how AI language learning platforms and devices, including language apps, speech detection tools, and virtual teachers, enhance learning across multiple media platforms. The study used a structured quantitative method and distributed tested surveys to students and teachers across standardized templates to gain insights into how they use AI tools. The researchers collected data throughout 12 weeks of the 2023-2024 school year. The study involved 300 people, made up of 240 students and 60 foreign language (FL) teachers. The findings reveal that Artificial Intelligence (AI) tools significantly support the development of students' vocabulary and grammar skills, and improve their listening and speaking abilities, particularly during the early stages of language learning. Furthermore, students reported heightened motivation and improved classroom engagement, largely attributed to the interactive and dynamic nature of AI-based instruction. However, the research also identifies several challenges. Notably, disparities in access to technology exist across different regions and between genders, potentially limiting the widespread adoption of AI tools. Additionally, the study highlights the need for comprehensive training programs to equip teaching staff with the skills necessary to effectively integrate AI into their instructional practices.
This study aims to analyze the role of Family-CEO duality in the influence of ownership structure on tax planning of manufacturing companies from 2014 to 2019. Based on 427 firm-year observations through purposive sampling and adopting research variable measurements, except for tax planning measurements such as institutional ownership, foreign ownership, and concentrated ownership, this study finds that the impact of institutional ownership and foreign ownership on tax planning differs between companies with Family-CEO duality (FCD) and those without (NFCD). Institutional ownership increases ETRP, while foreign ownership decreases ETRP in NFCD companies, but this effect does not occur in FCD companies. Meanwhile, concentrated ownership is unable to increase ETRP in all companies. These findings indicate that CEO independence weakens the aggressive influence of institutional and foreign owners in shaping tax planning strategies. In practice, these results contribute to stakeholders concerned about corporate tax procedures and burdens, emphasizing the importance of CEO independence as an agent responsible for managing the company. Developing the Effective Tax Rate (ETR) measurement, commonly used as an indicator, by adding tax penalty costs (to become ETRP), can be an alternative in tax planning analysis because tax penalty costs result from weak tax planning.
The rapid expansion of information and communication technology over the past two decades has significantly transformed business practices in Iraq, particularly within the banking sector. Despite this progress, limited research has examined how the quality of Internet banking services affects customer experiences in the country. This study investigates six key dimensions of service quality: timeliness, ease of use, reliability, enjoyment, security, and control. It also explores whether demographic characteristics moderate these relationships. Data were collected in 2023 from 264 Internet banking users in Iraq through a structured questionnaire. The analysis employed structural equation modeling (SEM) and analysis of covariance (ANCOVA) using SPSS and Stata to assess both direct and moderating effects with strong statistical rigor. The results reveal that all six service quality dimensions have a significant and positive impact on customer satisfaction. Furthermore, demographic factors, particularly age and education, were found to moderate these relationships to varying degrees. This study contributes new empirical evidence to the limited literature on e-banking in Iraq by demonstrating the importance of specific service quality components in shaping customer satisfaction. The findings also offer practical value for Iraqi banks by providing insights that can support the enhancement of digital strategies and help institutions maintain competitive advantages amid rapid technological change and fluctuating financial conditions.
This study explores the integration of Intangible Cultural Heritage (ICH) frameworks and art anthropology theories as an innovative way to strengthen the protection and revitalization of Liuzi Opera, a representative traditional opera of Shandong Province, China. It aims to identify current practices and challenges while exploring how integrating ICH frameworks and art anthropology theories can help sustainable cultural preservation. Adopting a qualitative, exploratory case study design, the research was conducted in Shandong Province and involved semi-structured, in-depth interviews with 15 participants, including policymakers, representatives from the cultural department, Liuzi Opera performers, staff of the Liuzi Opera Heritage and Protection Center, and academicians at Shandong University of the Arts. Data were analyzed thematically to capture recurring patterns related to ICH frameworks, art anthropology theories, policies, practices, cultural meanings, and inheritance dynamics. The results reveal that existing safeguarding efforts focus largely on documentation, staged performances, and institutional training but often neglect community-based contexts such as festivals, temple fairs, and apprenticeship networks that have historically sustained Liuzi Opera. Integrating ICH principles with anthropological insights into ritual, performance, identity, and community engagement provides a more dynamic, participatory approach that revitalizes both cultural practices and intergenerational transmission. This study contributes to the existing literature by refining theoretical understandings of ICH protection. It uses new analytical insights to integrate policy, education, and community roles. It is one of very few studies investigating Liuzi Opera safeguarding. The primary contribution of this paper is documenting strategies that ensure its living continuity.
There have been many studies worldwide on wage policies, but none have examined their impact on employee motivation at railway transport enterprises in Vietnam. Currently, Vietnam has seven main railway lines, including the national railway line and branch lines, connecting 23 of 34 provinces, and the high-speed railway industry is receiving significant attention from the Government. Currently, there are more than 22,000 workers, of whom about 10,000 have university and post-graduate degrees. Overall, the railway industry needs more human resources to operate new projects, possibly reaching about 26,000-32,000 workers. Therefore, attracting human resources to work for railway transport enterprises requires appropriate policies, in which wage policy is a factor that affects both enterprises and employees. This study investigates the impact of salary and welfare policies on the intrinsic work motivation of employees at Vietnamese railway enterprises (VNR- Vietnam Railways). It proposes improvements to the performance appraisal system (KPI) at railway transport enterprises, specifically using partial least squares structural equation modeling (PLS-SEM) through R programming with bootstrapping (1,000 resamples). The study evaluates the direct effects and tests the correlation models between key motivation factors. The results show that, among the various work motivation factors, there is a lack of satisfactory compensation policies; employee autonomy and working environment are not given sufficient attention; a rigid administrative salary coefficient is in place; limited performance-based differentiation exists; and the current salary system cannot fully reward productivity, efficiency, and individual overall contributions. The paper concludes by proposing a comprehensive KPI-based evaluation framework to enhance fairness, transparency, and motivational effectiveness in salary and benefit policies.
The rapid integration of generative artificial intelligence (AI) into higher education has transformed academic practices, creating both opportunities and challenges for faculty professionalism and well-being. Guided by Social Cognitive Theory and the Job Demands–Resources model, this study investigates how generative AI self-efficacy, AI literacy, and AI innovation capability influence academic professionalism, and how professionalism, in turn, affects faculty well-being, with leadership support as a moderating factor. Using a mixed-methods approach, data were collected from 384 university faculty members through structured surveys and semi-structured interviews (10 respondents). The quantitative analysis, conducted via PLS-SEM, revealed that all three AI-related capabilities significantly and positively predict academic professionalism, which in turn has a significant effect on well-being. Leadership support was found to significantly enhance this relationship. Qualitative findings further demonstrated that AI serves as both a resource for reducing workload and a source of anxiety, depending on institutional support and ethical awareness. The integration of both methods highlights the dual role of AI as a personal and contextual factor influencing professional identity formation. This study contributes to a deeper understanding of academic professionalism in the digital age. The study also highlights the importance of institutional leadership in ensuring responsible and sustainable integration of artificial intelligence into higher education.
This study addresses the critical but understudied intersection of business risk (BR), competition, and technological advancements in the Indian banking sector. The aim is to comprehensively examine the impact of digital transformation on the nexus between business risk and competition. The study uses panel data from 23 listed banks in India from 2012 to 2022. The study employs a threshold analysis to identify how technological development causes changes to the business risk. The outcome reveals that threshold model estimates for Models 1 and 2, considering the impact of competition (Lerner Index) on business efficiency and risk, with technology expenditure as the threshold variable. Model 1 (BRC) indicates that post-threshold regimes are statistically significant, reflecting less risk efficiency at increasing competition. Model 2 (BRV) reflects considerable positive effects of competition, though decreasing after the threshold. Control variables, including ROA, market capitalization, and capital adequacy, also significantly influence business risk outcomes. The study identifies cybersecurity problems, system functionality dependency, regulatory compliance, data privacy, etc., as critical dimensions through which technological development escalates business risk in the banking sector. The study explores business risk dimensions in banks, an area that has received scant research attention. It also pioneers in examining the impact of technological development on the interplay between business risk and competition in India. The study does not observe any paper on the technology investment threshold and its impact on business risk.
This qualitative exploratory case study investigates the challenges faced by Malaysian secondary school English as Second Language (ESL) teachers in integrating 21st-century learning skills into the ESL classroom. It also examines the presence and extent of collaboration, critical thinking, communication, and creativity during ESL lessons. Data were collected through semi-structured interviews with eight teachers from four national secondary schools in Malaysia, followed by focus group interviews with the same participants for triangulation purposes. Thematic analysis was employed to identify emerging patterns and themes. The analysis revealed the following four major challenges: lack of confidence, low motivation, administrative burdens and insufficient resources. All four 21st-century skills were evident in classroom practices with collaboration being the most dominant and creativity the least visible. The findings underscore the critical need to address existing barriers, enhance teaching capacities in 21st-century skills, and implement activities that promote critical thinking, creativity, communication, and collaboration within ESL classrooms. The study highlights the necessity for creative strategies to foster student motivation and engagement in English learning and to encourage the development of creative thinking among ESL students in Malaysian secondary schools.
This study aims to examine the relationship between family ownership (FAMOW) and a firm's financial performance, including return on assets (ROA), return on equity (ROE), and Tobin’s Q. Additionally, it seeks to determine whether, in the case of non-financial enterprises in Bangladesh, the relationship between FAMOW and firm performance is moderated by risk-taking behavior and leverage. Secondary data from 2010 to 2021 were collected from 228 listed non-financial firms on the Dhaka Stock Exchange (DSE). The study's findings indicate that while Tobin's Q (TQ) is negatively significant with family ownership, return on equity (ROE) and return on assets (ROA) are positively significant. FAMOW has a positive and statistically significant relationship with both ROA and ROE, with coefficients of 0.008 and 0.005, respectively. The moderating influence of risk-taking behavior and leverage was not examined in the previous study; however, this study expands on the findings by including risk-taking behavior and leverage as moderators. Taking into consideration the findings of the inquiry, it is recommended that family firms operating in economies that are still in the process of growth prioritize the establishment of a robust corporate governance structure. As a result of implementing suitable governance measures, it has been established that the impacts of familial ownership on business performance are either amplified or moderated.
This paper offers a data feminist reading of Marie Lu’s Warcross and Wildcard, applying the intersecting frameworks of data feminism, intersectionality, and Patricia Hill Collins’s matrix of domination to examine how the narrative critiques real-world issues of surveillance, algorithmic discrimination, and gendered violence. Central to this analysis is NeuroLink, a brain–computer interface that connects the user’s mind to a virtual reality system through contact lenses. While promoted as a tool for safety, entertainment, and social order, NeuroLink simultaneously emerges as a mechanism of social control, reflecting how male-centric algorithms and technological infrastructures perpetuate gendered oppression and data violence. Through close textual analysis, this study demonstrates how NeuroLink enforces structural, disciplinary, hegemonic, and interpersonal forms of domination, silencing women and marginalized groups under the guise of technological progress. The narrative illustrates pressing concerns such as algorithmic bias, privacy invasion, and the erosion of autonomy, while also foregrounding the psychological consequences of constant surveillance. The paper situates Lu’s work within broader debates on surveillance capitalism and ethical responsibilities in digital environments, drawing parallels to contemporary instances of cyber violence, algorithmic discrimination, and privacy violations. Ultimately, the study underscores how the Warcross series operates as a cultural text that both dramatizes the dangers of unchecked algorithmic power and advocates for feminist and ethical interventions in technological design.
The operational effectiveness of Islamic Rural Banks in Indonesia is essential because inefficient financial intermediaries impede inclusive growth, restrict access to credit that complies with Shariah, and erode public confidence. The study's objectives are to assess the Islamic Rural Banks’ financial performance in West Java, Indonesia, and examine how efficiency levels influence specific financial performance measures. The methodology comprises two phases. The first phase measures efficiency using multiple inputs, including, operating expenses, fixed assets, inventory, total deposits, and total assets, alongside outputs such as profit-sharing financing, receivables, fund distribution income, and other operating income. The second phase employs Tobit regression to evaluate the impact of key financial ratios Non-Performing Financing (NPF), Return on Assets (ROA), Operating Expenses to Operating Income Ratio (BOPO), and Financing to Deposit Ratio (FDR) on efficiency scores. Findings indicate that seven of ten Islamic Rural Banks consistently achieved optimal efficiency (DEA score = 1), while three institutions exhibited persistent inefficiencies across various inputs and outputs. Tobit analysis reveals that ROA, BOPO, and FDR have significant positive effects on efficiency, whereas NPF is not statistically significant. The results highlight the importance of cost control and effective fund intermediation in enhancing performance. The study advances the application of Financial Intermediation Theory in Sharia-compliant rural banking by integrating ethical considerations into technical efficiency measurement. Limitations include geographic focus, data quality variability, and the exclusion of qualitative performance measures.
