This study meticulously explores the crucial elements precipitating corporate failures in Taiwan during the decade from 1999 to 2009. It proposes a new methodology, combining ANOVA and tuning the parameters of the classification so that its functional form describes the data best. Our analysis reveals the ten paramount factors, including Return on Capital ROA(C) before interest and depreciation, debt ratio percentage, consistent EPS across the last four seasons, Retained Earnings to Total Assets, Working Capital to Total Assets, dependency on borrowing, ratio of Current Liability to Assets, Net Value Per Share (B), the ratio of Working Capital to Equity, and the Liability-Assets Flag. This dual approach enables a more precise identification of the most instrumental variables in leading Taiwanese firms to bankruptcy based only on financial rather than including corporate governance variable. By employing a classification methodology adept at addressing class imbalance, we substantiate the significant influence these factors had on the incidence of bankruptcy among Taiwanese companies that rely solely on financial parameters. Thus, our methodology streamlines variable selection from 95 to 10 critical factors, improving bankruptcy prediction accuracy and outperforming Liang's 2016 results.

The expansion of short-term rental platforms like Airbnb and HomeAway has reshaped the hospitality sector, introducing competitive pressures for traditional hotels and influencing local communities in Greece. This study examines perceptions among 343 hoteliers and 277 Airbnb hosts across Greece, focusing on economic, competitive, and social impacts of Airbnb-type accommodations. This cross-sectional study used structured questionnaires to assess views on Airbnb's contribution to tourism, competition, and economic performance. Results reveal significant differences in perceptions: hoteliers expressed concerns about increased competition and regulatory inequalities, often viewing Airbnb as a mixed or negative influence on local tourism. In contrast, Airbnb hosts perceived their accommodations as beneficial for tourism growth and local economic support. Key areas of divergence included perceived competitive pressures, impact on overnight stays, and pricing strategies, with Airbnb hosts reporting more frequent economic benefits. These findings emphasize the need for a balanced regulatory approach to ensure fair competition and sustainable growth in Greece's tourism sector. By comparing the perspectives of traditional and alternative accommodation providers, this study provides insights for policymakers seeking to address evolving challenges in the Greek hospitality landscape.

The proportion of elderly people is growing steadily in many countries, and this trend is expected to continue. As a result, ageism—negative discrimination often tied to perceptions of the elderly—becomes especially harmful. Ageism prevents older generations from being fully accepted by society and, in turn, hinders their ability to adapt to today's technological changes. In this article, we present the results of our survey mapping the extent of ageism among youth in Uzbekistan, known for its cultural tolerance in Central Asia, and in Hungary, a more individualistic society in Central Europe. To interpret the survey results accurately, we included specific questions to measure social desirability bias, enabling a realistic comparison of ageism levels between the two countries. Data was collected through a survey translated into multiple languages, with a final sample of nearly 400 respondents, each either currently pursuing or already holding a college-level diploma. Our methodological approach was twofold. First, we conducted simple chi-square tests to compare levels of negative and positive ageism between the two countries under study. Upon finding significant differences, we used multivariable OLS regression to explain the variance in types of ageism in Uzbekistan and Hungary, accounting for the possible effects of social desirability bias. Uzbek youth demonstrated higher levels of positive ageism and lower levels of negative ageism compared to Hungarian youth. This finding confirms that the cultural tolerance in Uzbek society remains strong and, in many ways, could serve as a model for Hungary. Additionally, our literature review highlights that adequate infrastructure is essential for a society to treat older adults equitably alongside other citizens.

This study addresses the rising concerns of technostress experienced by teachers due to the increased reliance on educational technology in both classroom and online settings. Technostress, defined as the adverse psychological effects arising from the use of information communication technologies, has been documented to impact teacher performance and overall well-being. Despite the importance of educational technology in enhancing teaching and learning experiences, many educators report elevated levels of anxiety, stress, and pressures associated with their use of these tools. This study presents practical strategies to help teachers alleviate or prevent technostress while using educational technology. This study used a quantitative approach with a survey conducted among 113 university and schoolteachers. The data analysis included frequency and percentage distribution of categorical variables, Cronbach's alpha for reliability, chi-square test, and exploratory factor analysis to identify strategies for symptom prevention. The results indicated that while many teachers experienced symptoms of technostress due to several factors, some did not. The study concluded with specific strategies, and many teachers agreed highly. The implications of this study are profound for educational institutions, policymakers, and teacher training programs as they underscore the necessity of providing comprehensive training, support, and resources to help educators manage technostress effectively. By integrating these strategies into professional developmental programs and fostering a supportive teaching environment, schools and universities can promote better mental health for teachers, improving students' educational outcomes.

This study empirically examines the complex relationship between materialism and economic motivation, proposing an inverted U-shaped relationship. The research analyzes three dimensions of materialism: happiness pursuit, social recognition, and uniqueness, and their impact on economic motivation. The findings suggest that materialism, when balanced, positively influences economic motivation without causing adverse effects. This relationship remains consistent across demographic characteristics and life satisfaction levels, challenging the traditional negative view of materialism. The implications of these findings extend to marketing strategies, policy design, and infrastructure development, offering actionable insights for real-world contexts. This research underscores the importance of balancing materialistic values to foster sustainable economic growth and well-being.

The ongoing dissemination of globalization and digitalization may suggest that personal relationships are becoming less crucial in the context of retail banking and financial services. In Hungary, in addition to private banking, which is associated with high income levels, personal banking also plays an important role. The objective of this study is to develop a model that can identify the factors that determine customer satisfaction and their relative importance. Furthermore, the aim is to incorporate gender and age as moderator variables to identify demographic differences in satisfaction. The analysis was conducted via a questionnaire survey in October to November 2023 employing a purposive sampling approach in a university environment, as the respondents are likely to possess the highest level of existing financial knowledge within this population. The 214 valid responses were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, with the objective of contributing to the development of theory in this field of study. The results demonstrate that perception (β = 0.519) and reliability (β = 0.253) collectively explained 51.8% of the variance in satisfaction. Moreover, the results indicate that perception accounts for 49.2% of the variance in reliability, suggesting the existence of an indirect effect on satisfaction. Therefore, the findings suggest that, despite the advent of digital banking, face to face service remains a pertinent concern in Hungary, and financial institutions should prioritize the factors that shape customer satisfaction. The study contributes to the literature and to the development of customer loyalty strategies for banks based on these findings.