This paper examines the influence of green accounting and environmental performance on stock prices, focusing on Indonesia’s mining sector. It aims to understand whether these factors, along with profitability, impact the growth of stock prices. The study is grounded in stakeholder, legitimacy, and signal theories, emphasizing the role of stakeholder support and environmental responsibility in company survival. The research explores the conflicting results of previous studies on the impact of green accounting on stock prices. It uses various indicators, such as environmental costs for green accounting and the PROPER rating system, to measure environmental performance. The study also considers profitability as a moderating variable. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2017–2021. The sample was selected based on purposive sampling with several criteria. Multiple regression analysis and hypothesis testing were used to analyze the data. Key findings suggest that green accounting positively influences stock prices, while environmental performance has a negative effect. Profitability positively affects stock prices but does not significantly moderate the impact of green accounting on stock prices. However, it does enhance the relationship between environmental performance and stock prices. The study concludes that companies should increase disclosures related to green accounting and environmental performance, which are crucial for long-term investment considerations.
The issue of quality of higher vocational education in China has become a common concern in all aspects of society, and promoting the improvement of the quality of education within higher vocational colleges is an important way to realize the high-quality development of higher vocational education. Based on the self-constructed five-dimensional model of factors influencing the improvement of the quality of education within higher vocational colleges, an empirical study was conducted using questionnaires and SPSS27.0 software on the teacher and student groups within 13 higher vocational colleges in Hainan Province, and the results showed that the teacher groups of different genders, titles, ages, academic qualifications and disciplines as well as the student groups of different genders and admission modes have different opinions on factors such as the level of governance, education and teaching, the integration of industry and education, student development and policy guarantees; and that there are different degrees of perception differences between teachers’ and students’ groups on the effect of internal education quality improvement. In order to promote the internal quality improvement of higher vocational colleges, it is necessary to improve the construction of modern university system to enhance the governance level, deepen the integration of production and teaching to innovate the education and training mode of talents, promote the development of the whole chain of education to improve the comprehensive quality of students, strengthen the construction of teaching staff to deepen the reform of education and teaching, and innovate the internal education policy and system to regulate the management order.
The purpose of this research is to deeply examine the factors that support and hinder green economic growth in South Papua, with a specific focus on increasing awareness and capacity among local communities, developing sustainable infrastructure, and adopting clean technologies. This research utilizes a case study approach to uncover the dynamics and elements supporting the development of green economy in South Papua, particularly in Merauke Regency. Through surveys, in-depth interviews, and document analysis, data were gathered from various stakeholders, including government, communities, and the private sector. Sampling was done using purposive sampling method, ensuring the inclusion of respondents relevant to the research topic to provide a holistic understanding of the factors influencing green economy in the region. The research reveals that in Merauke Regency, the understanding of the concept of green economy among the community is still limited, highlighting the need for broader education and socialization. Factors such as government support, infrastructure availability, and community participation play a key role in driving green economic growth. However, challenges such as resource limitations and differences in perceptions among stakeholders highlight the complexity in implementing green economy. Therefore, holistic and collaborative policy recommendations need to be considered to strengthen support and effectiveness of sustainable development efforts in this region.
The starting point is the presence of a widespread feeling of political confrontation and division among Spanish citizens. This is compounded by dissatisfaction with and distrust in a system that is perceived by many as elitist and out of touch with real needs. Several factors related to this perception of politics are explained and quantified. On the one hand, there are economic elements, such as the stagnation of GDP per capita, the persistence of a relatively high at-risk-of-poverty rate, and the rates of material deprivation. And in all these elements, a significant territorial inequality can be observed. There are significant differences between Spain, France and Germany over the period considered. On the other hand, political factors determine much of the public debate in Spain: Historical memory and the Spanish Civil War, as well as the terrorism of ETA and other terrorist groups. The emergence of new parties is analyzed, especially VOX. Finally, the enormous difficulty of finding a territorial structure of political power that would bring together the consensus of most political forces. It is necessary to find formulas for fiscal federalism that will make it possible to move away from the current decentralization of spending without the Autonomous Communities having their own tax capacity. This study concludes by pointing out the relevance of all these problems and the need to find solutions through democratic debate and deliberation with agreements.
This research investigates the relationship between the quality of airline services, customer satisfaction, and brand loyalty with low-cost airlines in Bangkok’s aviation business. It uses structural equation modeling (SEM) to examine the replies of 521 passengers. The study demonstrates a robust and favorable correlation between the quality of service and customer satisfaction, with a direct impact coefficient of 0.961. Furthermore, service quality directly (0.708) and indirectly (0.284) impact brand loyalty. These impacts are mediated by customer satisfaction, which directly affects brand loyalty with a correlation of 0.296. The model explains 92.3% and 99.0% of the variation in customer satisfaction and brand loyalty, respectively, suggesting a robust and reliable match. The demographic study reveals that the predominant group of participants consists of well-educated, middle-income women who regularly use airline services. These results highlight the importance of service quality in improving customer satisfaction and promoting brand loyalty among travelers. Airlines should emphasize the ongoing enhancement of service quality and customer satisfaction to sustain their competitive edge. This research enhances the existing body of knowledge by emphasizing the intermediate function of customer satisfaction and presenting detailed observations relevant to Bangkok’s aviation industry, providing guidance for infrastructural development and investment. It also offers practical suggestions for managing service quality and implementing customer retention strategies.
This study investigates the public’s perceptions of digital innovations in pharmacy, with a focus on health informatics and medication management. Despite the rapid development of these technologies, a comprehensive understanding of how various demographics perceive and interact with them is lacking hence, this research aims to bridge this gap by offering insights into public attitudes and the factors influencing the adoption of digital tools in pharmacy practice, as KSA population and healthcare professionals after Covid-19 has observed the significant potential of digital health. A cross-sectional survey involving 1132 participants was conducted, employing SPSS for data analysis to ensure precise and reliable results. The findings indicate general optimism about the potential of digital innovations to enhance healthcare outcomes but concerns about data privacy and usability significantly affect user acceptance. The researchers recommended tailored educational programs and user-centered design to facilitate the adoption of digital pharmacy innovations. Key contributions include the identification of ‘Ease of Use’ and ‘Data Security and Privacy’ as predominant factors in the adoption of digital health tools.
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