This study aims to develop a robust prioritization model for municipal projects in the Holy Metropolitan Municipality (Makkah) to address the challenges of aligning short-term and long-term objectives. The research explores How multi-criteria decision-making (MCDM) techniques can prioritize municipal projects effectively while ensuring alignment with strategic goals and local needs. The methodology employs the analytic hierarchy process (AHP) and exploratory factor analysis (EFA) to ensure methodological rigor and data adequacy. Data were collected from key stakeholders, including municipal planners and community representatives, to enhance transparency and reliability. The model’s validity was assessed through latent factor analysis, confirming the relevance of identified criteria and factors. Results indicate that flood prevention projects are the highest priority (0.4246), followed by road projects (0.3532), park construction (0.1026), utility projects (0.0776), and digital transformation (0.0416). The study highlights that certain factors are critical for evaluating and prioritizing municipal projects. “Capacity and Demand” emerged as the most influential factor (0.5643), followed by “Strategic Alignment” (0.2013), “Project Interdependence” (0.1088), “Increasing Investment” (0.0950), and “Risk” (0.0306). These findings are significant as they offer a structured, data-driven approach to decision-making aligned with Saudi Vision 2030. The proposed model optimizes resource allocation and project selection, representing a pioneering effort to develop the first prioritization framework specifically tailored to Makkah’s unique municipal needs. Notably, this is the first study to establish a prioritization method specifically for Makkah’s municipal projects, providing valuable contributions to the field.

There is insufficient consideration of Generation Z’s cultural and generational needs in the implementation of biometric attendance systems in Arabic educational settings. This study delves into Generation Z’s discipline, exploring their perspectives on attendance systems and aligning commitment with their interests. The primary aim is to gauge biometric systems’ impact on productivity. Google Form questionnaires collected data from young employees, ages 25 to 35, who belong to Generation Z’s working in the higher education system. Structural equation modeling and descriptive analysis assessed the data. While biometric systems enhance discipline, they may dampen morale. Implementing systems fairly and maintaining flexibility is vital. The study underscores the importance of evaluating employees based on achievements. It sheds light on biometric systems’ role in attendance management and organizational performance, aiding HR practices. The results showed no significant effect of Employee Management Practices (EMP) on organization performance through Biometric Attendance Technology (BAT) (B = 0.049, t = 1.330, p = 0.184). Nor significant effects of Organizational Performance Metrics (OPM) (B = 0.019, t = 0.608, p = 0.543). Technological Infrastructure (TI) (B = 0.019, t = 0.2461, p = 0.645), or Satisfaction and Engagement (ESE) (B = 0.057, t = 1.381, p = 0.167) on organization performance through Biometric Attendance Technology. The mediator impact was also found to be not significant (P > 0.05). Therefore, both direct and specific indirect effects were not significant. Indicating that Biometric Attendance Technology does not mediate the relationship between these variables and organizational performance.

This study examines how economic freedom and competition affect bank stability. We use data from 70 ASEAN-4 banks from 2007 to 2019 using the system generalized technique of moments. Results corroborate competition-fragility hypothesis. Market strength (or less competition) can boost bank stability. However, in the ASEAN-4 area, competition and bank stability have a non-linear relationship, suggesting that bank stability may decline after market strength exceeds a threshold. Financial and economic freedom also boosts bank stability. This implies banks in free financial and economic contexts are more stable. Banks with more market dominance in nations with more economic or financial autonomy may also be more unstable. The findings suggest that authorities should allow some competition and economic flexibility to keep banks stable. The study examined ASEAN-4 economic freedom’s effects empirically for the first time. It illuminates competitiveness and bank stability.

The rapid shift to online learning during COVID-19 posed challenges for students. This investigation explored these hurdles and suggested effective solutions using mixed methods. By combining a literature review, interviews, surveys, and the analytic hierarchy process (AHP), the study identified five key challenges: lack of practical experience, disruptions in learning environments, condensed assessments, technology and financial constraints, and health and mental well-being concerns. Notably, it found differences in priorities among students across academic years. Freshmen struggled with the absence of hands-on courses, sophomores with workload demands, and upperclassmen with mental health challenges. The research also discussed preferred strategies for resolution, emphasizing independent learning methods, managing distractions, and adjusting assessments. By providing tailored insights, this study aimed to enhance online learning. Governments and universities should support practical work, prioritize student well-being, improve digital infrastructure, adapt assessments, foster innovation, and ensure resilience.

Professional judgments in business valuation should be based on persuasive comparative data and conclusive empirical studies. However, these judgments are frequently made without these conditions, causing professional skepticism. An appraiser should explain in detail what was done to get the market value because valuation is the initial crucial step in the investment decision process. In socially responsible investment schemes, an appraiser has a fiduciary duty and a vital role in protecting the public from fraud and the risk of asset value destruction. Professional skepticism is essential to direct the appraiser’s judgment towards independent valuation for the public interest, assisting in evaluating the relevance and reliability of information, especially relating to social, environmental, and ethical issues. This paper studies the business valuation process from a behavioral finance perspective in the United States and Indonesia, aiming to tweak business valuation practices, identify biases, and mitigate them to ensure the market value does not shift far from fairness opinion. The case study explores experiences from the professional role-learning process. The results highlight the need for an appraisal protocol in business valuation, improvements in the discount for lack of marketability application, and these findings are pertinent to business appraisers and regulators. Recommendations include enhancing the clarity of professional judgments and the integration of recent empirical studies into practice.

Biomass energy is abundant, clean, and carbon dioxide neutral, making it a viable alternative to fossil fuels in the near future. The release of syngas from biomass thermochemical treatments is particularly appealing since it may be used in a variety of heat and power generation systems. When a syngas with low tar and contaminants is required, downdraft gasifiers are usually one of the first gasification devices deployed. It is time-consuming and impractical to evaluate a gasification system's performance under multiple parameters, using every type of biomass currently available, which makes rapid simulation techniques with well-developed mathematical models necessary for the efficient and economical use of energy resources. This work attempts to examine, through model and experimentation, how well a throated downdraft gasification system performs when using pretreatment biomass feedstock that has been characterized. For the analyses, peanut shell (PS), a biomass waste easily obtained locally, was used. The producer gas generated with 9 mm PS pellets had a composition of 17.93% H2, 24.43 % CO, 12.47 % CO2, and 1.22% CH4 on a wet basis at the value of 0.3 equivalency ratio and 800 °C gasification temperature. The calorific value was found to be 4.96 MJ/Nm3. The biomass feedstock PS is found to be suitable for biomass gasification in order to produce syngas.