In response to the rapid and dynamic changes in the economic environment, companies must improve their processes to maintain competitiveness. This includes enhancing their intellectual capital, with particular emphasis on effective onboarding processes, which play a crucial role in integrating new employees and retaining talent. This enhances the value of the organization’s intellectual capital and emphasizes onboarding—the training and integration of new employees—whose proper functioning impacts staff retention. Drawing on both Hungarian and predominantly foreign literature, we highlight onboarding processes and examine their implementation in Hungarian companies of various sizes. The research employed a mixed-method approach, combining semi-structured interviews and questionnaires. In-depth interviews were conducted with HR leaders from 13 Hungarian organizations to explore the existence of mentoring programs. Additionally, 161 employees across Hungary completed questionnaires, which examined their perspectives on onboarding processes and the relationship between mentoring programs and company size. We analyzed the data using chi-square tests to assess the strength of these relationships. While all large companies in our sample had formal mentoring programs, smaller companies displayed more variability, with some relying on informal or ad-hoc onboarding processes. Based on these results, we identified several key areas for improvement in onboarding processes. These include enhancing the structure of feedback interviews, ensuring more comprehensive communication channels, and strengthening mentoring programs across companies of all sizes. By addressing these gaps, companies can improve employee retention, engagement, and overall integration during the onboarding process, contributing to a more stable and motivated workforce.

This study explores the impact of technology effectiveness, social development, and opportunities on higher education accessibility in Myanmar, focusing on private higher education institutions. Utilizing a sample of 199 respondents, with an average age of X (SD = Y), the research employs standardized questionnaires and descriptive statistics, correlation analysis, and multiple regression analysis to examine the relationships between these variables. The findings indicate that technology effectiveness significantly enhances higher education accessibility, with strong positive correlations (r = 0.752, p < 0.001) and substantial impacts on educational outcomes (β = 0.334, p = 0.001). Social development also plays a crucial role, demonstrating that supportive social norms and community engagement significantly improve accessibility (β = 0.405, p < 0.001). Opportunities provided by technological advancements further contribute to enhanced accessibility (β = 0.356, p < 0.001), although socio-political and economic challenges pose significant barriers. The study highlights the interconnectedness of these factors and their collective influence on educational accessibility. Practical implications include the need for strategic investments in technological infrastructure, promotion of supportive social environments, and innovative solutions to leverage opportunities. Future research directions suggest longitudinal studies, broader demographic scopes, and in-depth analyses of specific technological and infrastructural challenges. By addressing these areas, stakeholders can develop effective strategies to improve higher education accessibility, ultimately contributing to the socio-economic development of Myanmar.

Since 2007, Peru has implemented results-based budgeting in order to ensure the quality of public spending in State entities and that the population receives goods and services in a timely manner; However, the demands of the current legal and regulatory context require a progressive application to budget processes such as that of the National Penitentiary Institute, which is basically focused on the allocation of resources by the central government, the collections it receives for penitentiary work. and the TUPA; Likewise, it requires strategic programming based on results, refining the procedures for programming, formulation, execution and evaluation of the budget. The objective of this research work is to describe the relationship between results-based budget management and the quality of spending in the Altiplano-Puno Regional Directorate of the National Penitentiary Institute in the period 2019. To achieve the objective, the descriptive explanatory method was used; in addition, the questionnaire and documentary analysis were used as a data collection instrument to determine the relationship between the study variables. Finally, it is concluded that the results-based budget is significantly related to the quality of spending, which means that the entity managed to apply the results-based budgeting methodology efficiently, obtaining an improvement in the quality of spending, consequently focusing on the optimization of the use of financial resources to achieve the strategic objectives of the penitentiary administration in this region. This approach seeks not only to guarantee the correct execution of spending, but also to maximize its positive impact on the management and conditions of penitentiary centers. In this way, a results-based budget approach must be implemented and ensuring the quality of public spending will allow the Office Regional Altiplano Puno of the INPE use its resources more effectively, achieving the objectives of prison security and rehabilitation and improving conditions in penitentiary centers. The adoption of efficient and transparent management practices will contribute significantly to a more responsible and results-oriented public administration.

This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

The study’s purpose is to investigate the relationship effect of innovation on online organizational learning applications and employees’ engagement in the Jordanian public sector. Quantities and descriptive analytical approach were used, and the population was covered (10) Jordanian public departments in Amman capital. Convenience method was used, which covered all departments’ managers and assistances in the Jordanian public services department’s headquarters, with (284) employee. Electronic survey set used. The SPSS-V20 and AMOS-V24 were used for hypotheses statistical analysis testing. The study found a significant impact of online organizational learning applications in its dimensions (Zoom, Teams, Goto Meeting, and Google Meet) on employee’s engagement, and a significant relationship of innovation between online organizational learning applications and employee’s engagement in Jordanian public services departments. The study contributions show that employees are willing to engage with their occupied work to achieve work goals, and to control over of how they undertake the employees career development, empowerment, communication skills, and work completion competences. The study implications for organizations management to conduct more future studies concerning online organizational learning applications by other dimensions as well as social media and other digital workshop and training in different organizations environments.

Terms and Conditions are always encountered when using social media applications to determine which data can be accessed and what cannot.  However, there are shortcomings in their implementation and communication, often causing users to be unwilling to read them. Therefore, this study aimed to analyze the effectiveness of implementing partial consent in Terms and Conditions concerning user Data Awareness and Data Security in social media. This Paper administered a questionnaire, distributed with a form, to students who use social media to understand their opinions regarding the partial consent concept. This paper analyzed the data using descriptive statistical methods. The results show a positive response from respondents towards implementing the partial consent concept, the users feel the terms and conditions are more effective in increasing user data awareness and security.