This research intends to find out the compliance acts based on the manufacturing industry of Bangladesh and lead to the development of the integrated theory of compliance model. There are several compliance regulations, that are separately dealt with in any manufacturing organization. These compliance regulations are handled at various ends of the organization making the process quite scattered, time-consuming, and tedious. To fix this problem, the integration of organizational compliance regulations is brought under one platform. Researchers have applied the qualitative approach with multiple case studies methodology scrutinizing the in-depth interviews and transcripts. Furthermore, the NVIVO tool has been used to analyze, where the necessary themes of the Organizational Compliance Regulations are found. Therefore, we have proposed a conceptual framework to inaugurate a standalone combined framework, which is an innovative and novel measure.

This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

This research analyzes the relationship between political stability, renewable energy utilization, economic progress, and tourism in Indonesia from 1990 to 2020. We employ advanced econometric techniques, including the Fourier Bootstrap Autoregressive Distributed Lag (ARDL) approach and Fourier Toda-Yamamoto causality testing, to ensure the robustness of our results while accounting for smooth structural changes in the data. The analysis uncovers a long-term equilibrium relationship between tourism and its fundamental determinants. Our research reveals significant positive impacts of political stability and renewable energy consumption on tourism in Indonesia. A stable political environment creates a favorable climate for tourism development, instilling confidence in both domestic and international tourists. Promoting renewable energy usage aligns with sustainable tourism practices, attracting environmentally conscious travelers. Furthermore, our findings demonstrate a bi-directional causal relationship between these variables over time. Changes in political stability, renewable energy consumption, and economic growth profoundly influence the tourism sector, while the growth of tourism itself can also stimulate economic development and foster political stability. Our findings underscore the need for environmentally sustainable and politically stable tourism policies. Indonesia’s tourism sector can grow sustainably with renewable energy and stability. Policymakers can develop strategies with tourism, political stability, renewable energy, and economic prosperity in mind.

The quest for quality postgraduate research productivity through education is on the increase. However, in the context of the African society, governance structures and policies seem to be impacting on the quality level of the provided education. Hence, this conceptual study explored the roles of governance structures and policies in enhancing and ensuring quality postgraduate education programmers in African institutions of higher learning. To this end, various relevant literature was reviewed. The findings showed amongst others that governance structures and policies affect the quality of education provided. Meanwhile, other factors such as curriculum, foreign influence, lack of resources, training, amongst others contribute to the quality of education provided. The study concludes that there is need for the current structures of governance and the designed and implemented policies for postgraduate education to be reviewed and adjusted towards ensuring the desired transformation.

The process of internationalization and innovation (IPI) in the urban road passenger transport (URPT) sector is driven by the need to provide cities with efficient and sustainable mobility solutions. The objective of this study is to understand the perceptions of URPT employees in relation to PII, based on a comprehensive case study. By exploring how these two concepts interrelate and influence each other, the study seeks to provide valuable information that can help improve strategic planning and policy formulation in the urban transport sector. The research, based on semi-structured interviews with 20 employees, reveals significant gaps in internal communication, with only about half of the participants aware of ongoing national and international projects. Information was often limited to those directly involved, indicating a need for improved dissemination strategies. Despite these communication issues, employees positively view the company’s presence at international events and recognize the importance of involvement in European organizations, particularly for knowledge acquisition and networking. Challenges identified include inadequate internal communication and insufficient investment in international projects. However, there was strong agreement on the value of internationalization and innovation process (IIP) for both professional development and organizational growth. To enhance the company’s international presence and return on investment (ROI), the study recommends better coordination, improved information sharing, and strategic planning. These findings emphasize the critical role of effective communication and active participation in international initiatives for the sustainable growth of the organization.

This study evaluated the performance of several machine learning classifiers—Decision Tree, Random Forest, Logistic Regression, Gradient Boosting, SVM, KNN, and Naive Bayes—for adaptability classification in online and onsite learning environments. Decision Tree and Random Forest models achieved the highest accuracy of 0.833, with balanced precision, recall, and F1-scores, indicating strong, overall performance. In contrast, Naive Bayes, while having the lowest accuracy (0.625), exhibited high recall, making it potentially useful for identifying adaptable students despite lower precision. SHAP (SHapley Additive exPlanations) analysis further identified the most influential features on adaptability classification. IT Resources at the University emerged as the primary factor affecting adaptability, followed by Digital Tools Exposure and Class Scheduling Flexibility. Additionally, Psychological Readiness for Change and Technical Support Availability were impactful, underscoring their importance in engaging students in online learning. These findings illustrate the significance of IT infrastructure and flexible scheduling in fostering adaptability, with implications for enhancing online learning experiences.