Focusing on Shanghai Port, this in-depth study explores how government support can make port organizations more competitive. This study shall implement qualitative analysis based on in-depth interviews with key industry and government leaders to break down the complicated actions taken by the government and how they have changed the operational and strategic skills of the port industry. Seven factors were found in our study to be the most crucial support factors: Financial, regulatory, infrastructure growth, talent, market, policy, and organizational support. In their ways, each of these groups undermines the ability of port businesses to compete. For instance, finance can make ports more competitive in aspects such as tax cuts, lower interest rates, innovation and R&D funds, financing programs, venture capital funds, and putting up R&D sites. Supporting regulations makes sure that there is fair competition and smooth operations. This is done by protecting intellectual property, keeping the market going smoothly, improving the business environment, and monitoring market regulations. Building new infrastructure, such as innovation and updated buildings, enables the smooth running of the port businesses and minimizes wastage of time; thus, more time is spent on production. Supporting talent, the market, and policy all work together to make the human capital, international cooperation, and strategic regulatory framework that a company needs to stay ahead in the long run. It is clear from organizational support how important collaborative networks are for making ports more competitive. These networks, for instance, can be of assistance in helping schools and businesses work together, create new technologies, and find ways for companies and colleges to study together. This study examines these support systems to determine where the government should step in and how the systems can be made better to make ports more competitive. In terms of practical contribution, this in-depth study helps policymakers and port workers plan for the future. This study shows a fair way for the government to support the port business, which changes with its needs and stays competitive in the world of trade.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

Business intelligence is crucial for businesses, from start-ups to multinationals. Examining the role and efficacy of business intelligence (BI) technologies in gathering, processing, and evaluating data to assist responsible management practices and decision-making is crucial in the modern age, especially for educational institutions. This study investigates the impact of Business Intelligence (BI) tools on Knowledge Management (KM) stages and their subsequent influence on Responsible Business Practices Outcomes in the educational sector of the United Arab Emirates. Using a quantitative research design, the study collected data from 406 faculty and staff members across various UAE universities via a structured survey. It analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed a significant positive relationship between the use of BI Tools and the implementation of KM Stages, indicating that the utilization of BI tools is instrumental in enhancing knowledge management processes. However, the direct effect of BI Tools’ usage on responsible business practices’ outcomes was insignificant, suggesting the need for a mediating factor. KM Stages Implementation emerged as a significant mediator, indicating that the benefits of BI tools on responsible business practices are realized through their influence on KM processes. Moderation analyses showed that Institutional Culture, Training, and Expertise significantly moderated the relationship between BI Tools Usage and KM stage implementation, while Support from Management did not have a significant moderating effect. These findings highlight the importance of fostering an enabling institutional culture and investing in training and expertise to leverage the full potential of BI tools in promoting responsible business practices in educational settings. The study contributes to the literature on technology adoption in education and provides practical implications for educational administrators and policymakers seeking to integrate BI tools into their institutional practices.

What is “truth”? This is the main philosophical question that many of the contemporary philosophical theories (e.g., consistency theory, correspondence theory, semiotics, and pragmatism) tried to investigate over the past decades. However, these theories mostly approached “truth” from logical and epistemological perspectives. On the other hand, Santayana’s theory of truth embarks in a different direction. His perspective was laid out in his book “The Realm of Truth”, which is considered one of the parts of his seminal work “The Realms of Being”. Santayana's theory of truth founded on the “critical realism” to which he belongs, and thus his approach was “realistic” or “ontological”. The novelty of Santayana's theory of truth is that it brings the “theory of truth” out of the fields of logic, epistemology, and philosophies of language, and into the field of being, ontology, or the realm of lived experience. In this paper we introduce an analytical and critical account of Santayana's theory of truth, and its moving from logic to realism.

The Malaysian government’s efforts to promote solar photovoltaic (PV) usage among households face a challenge due to its low adoption rate. This study delves into the factors influencing the exponential adoption of solar PV electricity generation among landed residential property owners in Malaysia. The research aims to comprehensively examine the predictors influencing the adoption of solar PV systems among Malaysian households. Hence, the study employs an enhanced Theory of Planned Behavior framework, integrating sustainable energy security dimensions such as availability, affordability, efficiency, acceptability, regulation, and governance. The sample comprised 556 Malaysian residents who owned and resided in the landed properties. The home locations where at least one solar PV installation existed within a residential street. Snowball sampling was employed through referrals, leveraging social and community networks. Collected data was analyzed using the partial least squares structural equation modeling. Attitude, affordability, and acceptability emerged as pivotal factors significantly impacting the intention to use solar PV systems among Malaysian households. This research not only enriches academic discourse but also offers practical implications for policymakers, guiding the formulation of targeted strategies to promote sustainable energy practices and facilitate the widespread adoption of solar PV systems in Malaysia.

This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.