This study aims to elucidate the digital transformation process in Tunisian companies, identify its driving factors, and explain its key success factors. We examine a sample of 70 companies across various economic sectors using a Multinomial Logistic regression to assess the impact of digital strategy, corporate culture, and leadership on digital transformation success. The dependent variable “digital maturity” is categorized into low, medium, and high, with medium serving as the reference category. The results indicate a significant and positive effect of digital strategy on digital transformation success. Leadership influences companies at a low level of digital maturity but does not significantly impact those at a high maturity level. Corporate culture does not significantly affect digital transformation. Digital strategy is crucial for the success of digital transformation in Tunisian companies, while leadership plays a role primarily at lower maturity levels. Corporate culture, however, does not significantly contribute to digital maturity. The study provides insights for Tunisian companies and policymakers to focus on developing robust digital strategies and leadership qualities to enhance digital transformation efforts. This research expands the theoretical base on digital transformation in the Tunisian context, identifying critical success factors and barriers, and confirming the significant role of digital strategy in successful digital transformations.

Central Sulawesi has been grappling with significant challenges in human development, as indicated by its Human Development Index (HDI). Despite recent improvements, the region still lags behind the national average. Key issues such as high poverty rates and malnutrition among children, particularly underweight prevalence, pose substantial barriers to enhancing the HDI. This study aims to analyze the impact of poverty, malnutrition, and household per capita income on the HDI in Central Sulawesi. By employing panel data regression analysis over the period from 2018 to 2022, the research seeks to identify significant determinants that influence HDI and provide evidence-based recommendations for policy interventions. Utilizing panel data regression analysis with a Fixed Effect Model (FEM), the study reveals that while poverty negatively influences with HDI, underweight prevalence is not statistically significant. In contrast, household per capita income significantly impacts HDI, with lower income levels leading to declines in HDI. The findings emphasize the need for comprehensive policy interventions in nutrition, healthcare, and economic support to enhance human development in the region. These interventions are crucial for addressing the root causes of underweight prevalence and poverty, ultimately leading to improved HDI and overall well-being. The originality of this research lies in its focus on a specific region of Indonesia, providing localized insights and recommendations that are critical for targeted policy making.

To fight inflation, European Central Bank (ECB) announced 10 successive interest rate hikes, starting on 27 July 2022, igniting an unprecedented widening of interest rate spreads in the euro area (ΕΑ). Greek banks, however, recorded among the highest interest rate spreads, far exceeding ΕΑ median and weighted average. Indeed, we document a strong asymmetric response of Greek banks to ECB interest rate hikes, with loan interest rates rising immediately, whilst deposit interest rates remained initially unchanged and then rose sluggishly. As a result, the interest rate spread hit one historical record after another. Greek systemic banks, probably taking advantage of the high concentration and low competition in the domestic sector benefited from key ECB interest rate hikes, recording gigantic increases in net interest income (NII), and consequently, substantial profits (almost €7.4 billion in the 2022–2023 biennium). Such excessive accumulation of profits (that deteriorates the living conditions of consumers) by the banking system could be called the inflation of “banking greed”, or bankflation. This new source of inflation created by the oligopolistic structure of the Greek banking sector counterworks the very reason for ECB interest rate increases and requires certain policy analysis recommendations in coping with it.

Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

This article evaluates the Didactic Strategies for Teaching Mathematics (DSTM) program, designed to enhance the teaching of mathematical content in primary and secondary education in a hybrid modality. In alignment with SENACYT’s Gender-STEM-2040 Policy, which emphasizes gender equality as a foundational principle of education, this study aims to assess whether initial teacher training aligns with this policy through the use of mathematical strategies promoting gender equality. A descriptive-correlational approach was applied to a sample of 64 educators, selected based on their responses during the training, with the goal of improving teaching and data collection methodologies. Findings indicate that, although most teachers actively engage in training, an androcentric approach persists, with sexist language and a curriculum that renders girls invisible, hindering the fulfillment of the National Gender Equality Policy in Science, Technology, and Innovation of Panama (Gender-STEM Policy 2040). Additionally, through a serendipitous finding, a significant gap in student activity levels, especially in secondary school, was discovered. While in primary school, activity levels were similar between genders, a decline in active participation among girls in secondary school was observed. This discovery, not initially contemplated in the study’s objectives, provides valuable insights into gender differences in active participation, particularly in higher educational stages. The serendipity suggests the need for further exploration of social, environmental, and family factors that may influence this decrease in girls’ active participation. The article concludes with a preliminary diagnosis and a call to deepen gender equality training and the effective implementation of coeducation in Panama’s educational system.

This research study aims 1) to create a structural equation model for sports sponsorship of halal products in Thailand and 2) to examine the direct and indirect influence of variables that are components of the structural equation model for halal products, specifically in the context of becoming a sports sponsorship for halal products in Thailand. The study focused on a sample group of Thai Muslims interested in watching and following the news and participating in Thai sporting events. The researcher chose a sample size of 400 participants from this population, excluding backup data gathering and data analysis, to ensure the questionnaire’s quality and dependability. The results of the data analysis from the structural equation model created show that it is consistent with empirical data. The results of the statistical hypothesis test reveal that the level of religious adherence and the level of awareness of entering into sponsorship have both direct and indirect influences on consumer attitudes and purchase intentions with statistical significance at 0.01. It can also be identified that if a sponsor increases awareness among Muslim viewers through branding or product presentations in events that feature halal symbols or indicate compliance with religious standards, it will lead to a more positive attitude and higher purchase intentions. This insight can be applied to marketing promotion in administrative regions or countries where the majority of the population is Muslim.