The practice of ethical management has gained traction due to its role in enhancing stakeholder relations, which can have severe repercussions for organisations. By prioritising ethics, companies not only uphold moral principles but also gain a competitive advantage. This is particularly true in societies that value socially responsible business and give preference to companies that go beyond the requirements of the law. Understanding the significance of ethical management practices is therefore becoming key to creating a responsible and sustainable business environment that benefits both an organisation and its stakeholders, such as employees, consumers and society. The purpose of this article is to present a comprehensive exploration of the impact of selected aspects of ethical management in Slovak companies with foreign participation on the ethicality of their relationships with stakeholders. By examining a range of factors related to ethical management, the article seeks to identify statistically significant differences among companies with different approaches to managing business ethics. Employing this analysis, the article contributes to the understanding of ethical practices in Slovak companies and provides insights for academics and practitioners of business ethics. The data used for this analysis was collected through an online questionnaire survey, resulting in a sample size of 179 monitored subjects, all of whom are Slovak companies with foreign participation. The research design included two groups of factors: “general factors of business ethics” or “ethical management approaches” and “ethicality of company-stakeholder relationships.” The statistical analysis included the Shapiro-Wilk normality test, followed by the non-parametric Kruskal-Wallis H test, and post hoc analysis using the Bonferroni adjustment for previously identified significances. The results of the research presented in the article indicate a predominantly positive ethical stance towards employees, suppliers, customers and other stakeholders among Slovak companies. Statistically significant differences were found in the levels of ethicality in relation to legal form, with limited liability and joint-stock companies showing different perceptions towards supplier ethics. The research also proves that an ethical organisational climate is a major determinant of the ethicality of Slovak companies and suggests that a robust integration of ethics into strategic planning significantly improves their stakeholder relations. It can also be concluded that the scope of a code of ethics is particularly significant for community relations, whereas the frequency with which it is updated has less impact. This research holds significant value because it explores the impact of ethical management practices on stakeholder relations and ethical issues in Slovak companies with foreign participation. By focusing on the specific context of Slovak companies, the research offers unique insights into the relationship between ethical management factors and stakeholder dynamics. This research aims to bridge a gap by shedding light on the intricate dynamics between ethical management and stakeholder relations. The findings provide valuable guidance to organisational leaders, policymakers and stakeholders in fostering ethical behaviour and mitigating ethical risks within companies.

The young Muslim generation’s embracing digital platforms for Zakat payments represents a dynamic fusion of enduring religious values with the modern digital landscape, heralding a new era in Islamic charitable practices. This trend illustrates a profound transformation within the Islamic world, where the pillars of faith are being reimagined and revitalized through the lens of technological advancement. The present study delved into the factors influencing the young Muslim generation’s preference for digital platforms in Zakat transactions across Indonesia and Malaysia. We examined variables such as Performance Expectancy, Effort Expectancy, Social Influence, Trust, Zakat Literacy, and Digital Infrastructure, aiming to discern their impact on the propensity for digital Zakat contributions with the extension of Unified Theory of Acceptance and Use of Technology (UTAUT) model. The research encompassed a diverse sample of 382 participants and utilized advanced methodologies, specifically Partial Least Squares Structural Equation Modeling (PLS-SEM) and PLS Multi Group Analysis (PLS-MGA), for rigorous data analysis. The results indicated that Effort Expectancy, Social Influence, Digital Infrastructure, and Zakat Literacy notably influenced the use of digital platforms for Zakat. Furthermore, PLS-MGA uncovered significant cross-country differences where Digital Infrastructure showed a more pronounced positive impact in Malaysian context, whereas Social Influence had a greater effect in Indonesia. These findings offer critical insights into the young Muslim community’s digital engagement for religious financial obligations, underscoring the need for tailored digital Zakat solutions that cater to the unique preferences of this demographic. This research not only enriches the understanding of digital adoption in religious practices but also challenges the notion of a universal approach, advocating for context-specific strategies in the realm of digital religious financial services. Future researchers are suggested to consider longitudinal investigations as well as examining cross-regional contexts in this realm of research.

This paper presents an effective method for performing audio steganography, which would help in improving the security of information transmission. Audio steganography is one of the techniques for hiding secret messages within an audio file to maintain communication secrecy from unwanted listeners. Most of these conventional methods have several drawbacks related to distortion, detectability, and inefficiency. To mitigate these issues, a new scheme is presented which combines the techniques of image interpolation with LSB encoding. It selects non-seed pixels to allow reversibility and diminish distortion in medical images. Our technique also embeds a fragile watermarking scheme to identify any breach during transmission to recover data securely and reliably. A magic rectangle has also been used for encryption to enhance data security. This paper proposes a robust, low-distortion audio steganography technique that provides high data integrity with undetectability and will have wide applications in sectors like e-healthcare, corporate data security, and forensic applications. In the future, this approach will be refined for broader audio formats and overall system robustness.

With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

Promoting travelling intention within social media is significant for stakeholders to grasp a new tourism market and cultivate a new model for development of tourism industry. This study aims to understand path of destination image affecting travelling intention, and to investigate the mediation role of perceived value, furthermore, to uncover the role of moderator of situational involvement. This paper conducts a survey on tourists visiting Guilin, collecting 435 questionnaires, and uses the structural equation modeling method to explore how the image of the tourism destination affects tourists’ willingness to travel. The research results indicate that cognitive image, emotional image, and projected image all have a significant positive impact on perceived value, perceived value as a significant mediator to bridge the relationship among the destination image and tourists’ travel intention. Furthermore, situational involvement plays a negative moderating role in the mediating effect of emotional value. This study endeavor will serve to enrich the understanding of perceived value theory, destination image theory, and tourism consumer behavior theory. It will also provide theoretical foundations and policy recommendations for guiding tourism consumer behavior, analyzing destination image perception, and destination marketing.

In the face of growing competition, industrial and commercial firms need more effective strategies to gain competitive advantages. This study investigates the role of enterprise risk management (ERM) as a mediator in highlighting the significance of innovation capability on profitability in industrial and commercial firms listed on the Amman Stock Exchange (ASE). Data were collected from 244 respondents using a standardized questionnaire and analyzed with SPSS software. The results indicate that the innovation capability has an impact on profitability in industrial and commercial firms, as well as their ERM practices. Additionally, ERM mediates the relationship between innovation capability and profitability. Firms that adopt distinctive innovation strategies tend to maintain formal ERM strategies, which in turn enhance market superiority and profitability. This research offers some significant managerial ramifications that may be essential for business owners, executives, and decision-makers involved in the development of firms.