The purpose of this study is to analyze how the entrepreneurial mindset, social context, and entrepreneurial ambitions of university students in the United Arab Emirates (UAE) have progressed over time in terms of starting their businesses. The research aims to investigate the evolution of the entrepreneurship mindset, considering the implementation of educational and governmental policies over the past decade to promote entrepreneurship among UAE university graduates. To collect primary data and evaluate the impact of the studied variables on the dependent variable “entrepreneurial ambitions,” a self-created questionnaire was used. The results reveal a positive correlation between personal context variables and entrepreneurial ambitions, as well as between personality traits and entrepreneurial ambitions. Furthermore, the study demonstrates the constructive effect of education, government policies, and capital availability on fostering entrepreneurial ambitions in the UAE.

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.

A novel composite material based on polymers (polyvinyl alcohol, polyvinyl butyral) and liquid crystal (4-n-pentyl-4’-cyanobiphenyl) has been developed and studied. Configuration transformations of point defects in nematic droplets under the influence of an electric field, caused by localized changes in the concentration of NLC within the polymer matrix, have been discovered and analyzed. The boundary conditions necessary for achieving a nematic structure with homogeneous alignment of the director both within the droplet and at its surface have been established, optimizing the anisotropy of light transmission in polymer-dispersed liquid crystal (PDLC) films. Additionally, polarization effects inside nematic droplets under the application of an electric field have been identified.

The COVID-19 pandemic had an adverse impact on the mental health of frontline workers including firefighters. To better understand this occurrence, this cross-sectional study evaluated the prevalence of depression, anxiety, and stress among 105 operational team and elite team firefighters in Kota Bharu, Kelantan State, Malaysia before and after the pandemic. The Depression, Anxiety and Stress Scale-21 (DASS-21), a validated self-reporting survey tool, was used to assess symptoms of depression, anxiety, and stress among the survey respondents. Findings revealed that firefighters had an increased level of anxiety and depression during the post-pandemic period compared to the pre-pandemic period. However, there was a decrease in the stress levels (20%) reported by study participants. Respondents belonging to the operational team had a higher reported level of depression, anxiety, and stress than those from the elite team. This may be attributed the operational team being more exposed to the risk of COVID-19 infection on account of their routine and more voluminous workload. The findings of this study suggest that firefighters, in general, are at an increased risk of mental health problems as a result of the COVID-19 pandemic. Knowing this, it is important to consider these findings when addressing the prevention and management of mental health among firefighters. This includes providing additional support and devoting more resources to those who are most at risk for experiencing symptoms of mental health such as firefighters performing functions aligned with that of an operational team.

The UN agenda of Sustainable Development Goals (SDGs) 2015–2030 is a holistic approach. Universities play an important role in dissemination of quality knowledge, developing the skills and attitudes of a large number of youth across the world. Though the emphasis on Education for Sustainable Development (ESD) started as early as 1992, yet Universities adopted the concept of Green Campus integrating the environmental, social and economic aspects of sustainability quite recently. In developing countries including Pakistan, the Green Campus Initiatives (GCI) have not been implemented in the majority of the Universities. Northern Pakistan comprising Azad Jammu & Kashmir (AJ&K) and Gilgit Baltistan (GB) faces multiple challenges including Climate Impacts at the top. The fragile ecosystem of the region requires more sustainable initiatives at the University and community levels. In this research, the readiness of the seven universities located in Northern Pakistan have been assessed for GCI on the basis scanning of the websites and questionnaire survey of the relevant stakeholders. The results have shown that there is little commitment of resources for sustainability from senior management, lack of awareness in faculty & staff and less research focus on the related themes of green campus. The co-curricular activities in universities are not linked with sustainability and there are no incentives for faculty, staff and students to this end. It has been recommended that Green Campus Framework may be developed for Pakistani Mountain Universities, with commitment from leaders of the universities and allocation of sufficient resources for development of sustainable campuses. The Higher Education Commission of Pakistan (HEC) needs to allocate special funds for promoting GCI across universities in Pakistan.

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.