The global economic recession has caused pessimism in terms of prospects of sales recovering in the future. The present study is an attempt to investigate the cost stickiness behavior by focusing on specific characteristics of companies. The research was done through documentary analysis and access to quantitative data, with the use of statistical methods for analysis as panel data. The statistical population of the actual study included all companies listed on the India stock exchange from 2017 to 2021. They were selected after screening 128 listed companies. The regression method was used to examine the relationship between variables and to present a forecast model. The results of testing the first hypothesis showed that companies’ costs are sticky and according to the results of this hypothesis, an increase in costs when the level of activity increases is greater than the level of reduction in costs when the volumes of the activities are decreased. The results of the second hypothesis showed a remarkable relationship between the cost stickiness and specific characteristics of companies (size, number of employees, long-term assets, financial leverage, and accuracy of profits forecast). Based on the third hypothesis, there is a notable difference between cost stickiness at different levels of specific characteristics of companies. Therefore, the results show that environmental uncertainty such as COVID-19, increases cost stickiness.

The government’s increased cigarette tariff aims to lower smoking rates and avoid adverse impacts. This study’s goal was to offer process innovation for lowering Asian’ smoking behavior. The participants were chosen by stratified random selection from a total of 738 people residing in Pathum Thani Province, Thailand. The instrument was a questionnaire. A software programmer was used to examine descriptive and inferential statistics using EFA and one-way ANOVA techniques. A strategic framework guideline using a SWOT analysis and TOWS matrix to encourage smoking reduction was proposed. The findings revealed two components: smoking behavior change and continues smoking that were based on SWOT analysis and TOWs matrix. There were nine strategies for the excise department to consider for the adjustment of the next policy in terms of reducing the number of smokers. The practical and policy suggestions could help reduce the negative impact of the cigarette industry on public health and increase government revenue while addressing weaknesses and threats in the industry.

The research aims to examine East Nusa Tenggara (NTT) bank service digitalization innovations and examine several implications of bank service digitalization innovations. This research uses a qualitative approach with data collection techniques: in-depth interviews, documentation, and focused discussions. The key informants in this research were the board of commissioners, directors, division heads, and NTT bank employees. The findings of this research are, first, the existence of an existing/generic model in the operational, supporting, and monitoring fields of NTT banks. Second, there is an innovation model for digitizing services and efforts to popularize the digitization of NTT bank services to the government-private sector, including micro, small, and medium enterprises (MSMEs), religious institutions, educational institutions, students and students as well as the broader community to provide easy access to sources of financing for the community, Eliminate regional tax leakage, encourage the development of micro, small, and medium enterprises (MSMEs) and assisted village farmers/breeders, provide entrepreneurial opportunities for the community, namely as a digital agent for NTT bank, minimize fraudulent behavior (shirking) in credit distribution. Third, service digitalization innovation uses a contextual sociolinguistic approach because it incorporates local and global vocabulary such as Bpung Mobile, Bpung Farmer, Lopo Dia Bisa, and Bpinjam. Fourth, service digitalization innovation refers to OJK regulations regarding banking digital transformation contained in RP 21 and PBI number 23/26/2021. Fifth, conventional services (hybrid approach) still accompany the digitalization innovation model. Sixth, Bank NTT is in quadrant III, namely growth. Bank NTT continuously optimizes existing resources by taking advantage of opportunities to increase business growth and continues to mitigate threats into opportunities and strengths. The implications of the innovation in digitizing NTT bank services include updating standard operating procedures (SOP), changing corporate culture from Flobamora to Bintang, and accelerating the increase in human capital capacity. The implications of research on bank management refer to the innovation of procurement of new IT systems. Banks can increase their attention to service quality and maintain customer trust to maintain the quality of digital banks among customers. Moreover, with post-COVID-19 conditions that require people to make digital transactions. With the changes in the financial industry towards digitalization, it is necessary to strengthen risk management in financial service institutions. The implications of the research results for policymakers need to be considered in the transformation towards digital banking related to equitable internet access in Indonesia, cybersecurity, and employment. Recommendations for future research are the importance of studying the determinants of digital service innovation in bank services, such as transformational leadership style, good corporate governance, and organizational commitment.

Purpose: Religiosity as an intrinsic principle affects the sustainable behavior of consumers. Studies have been undertaken to discover the impact of religiosity on sustainable consumer behavior in various contexts, cultures, and countries. The current bibliometric study focused on religiosity and sustainable consumer behavior in Gulf Corporation Council (GCC) countries who has similar religions and cultures so that the research trend, contribution, and gap through thematic and content analysis could be investigated and future direction could be suggested. The literature for this study was solicited from 2016 to June 2024. Methodology: Bibliometrics and content analysis were used to study the existing literature on religiosity and sustainable consumption behavior in GCC countries. The VOS viewer was used to visualize literature and understand the network landscape of the research topic and their interconnectivity. Additionally, Scopus analytics and Microsoft Excel were used to review and analyze the religiosity of consumers regarding the sustainable consumption of products and services. Finding: The descriptive analysis revealed trends, prolific countries, and researchers in this area along with their affiliation. The co-occurrence analysis showed 3 main clusters of co-occurrences with various link strengths. The content analysis looked at the 6 clusters depicted by the coupling function and compared them against co-occurrence analysis to uncover related themes. This analysis produced 4 related themes for content analysis. Contribution: This research contributed to understanding the current themes, challenges, and the need for marketing strategies and action so that sustainable consumption could be encouraged. As such this research will fill the void in the current literature left in this research area. This research has practical and policy implications for businesses, organizations, and policymakers as they try to capture consumers for sustainable products and services in GCC countries.

The current examines the influence of Islamic values on smoking behaviors among undergraduate students at Yarmouk University in Irbid, Jordan (N: 334). Tobacco use, in religious and cultural terms, is viewed as abhorrent; it is a significant concern for this population group. The study intends to identify how Islamic values affect the perception of students on smoking and, consequently, their smoking behavior. A self-administered questionnaire assessed sociodemographic data and the past 30 days of cigarette use. Descriptive statistics, such as frequencies and percentages, midpoint and standard deviation, and inferential statistics, such as chi-square tests, t-tests, ANOVA, Pearson correlation, and hierarchical regression, were used to analyze smoking behaviors, Islamic values, and demographic attributes. The study shows that Islamic values have a strong negative attitude towards smoking; students attributed smoking to religion, family and social expectations and perceptions, health and economic implications. Further, the hierarchical regression analysis revealed that cigarette use, hookah and e-cigarette, gender, and attitude towards Islamic values were suitable predictors for cigarette use. This study advances knowledge regarding smoking behaviors from the cultural-religious perspective. It highlights the importance of historically and culturally informed gender-sensitive prevention programs that address smoking-related beliefs, attitudes, and practices. Collaboration with the Ministry of Health and media outlets to integrate Islamic values into public health campaigns can reduce smoking among university students by aligning cultural and religious beliefs with health messaging.

It is proposed to use angular descriptors (in polar and Euler coordinates or quaternions), as well as radiation patterns of many variables, in HF radiofrequency and microwave thermal analysis of anisotropic systems.