This study aimed to gain insights into the attitudes and strategies of top management regarding workplace happiness within a semi-government organization in the United Arab Emirates (UAE). Six senior managers at the organization were interviewed to explore their perspectives on employee happiness and the initiatives implemented to enhance it. Thematic analysis of the interview transcripts revealed several key findings. Top managers demonstrated strong commitment and willingness to prioritize employee well-being through long-term research-driven improvements. A variety of strategies incorporating personal, organizational, and Human Resources Management (HRM) factors known to impact happiness were utilized. Religious considerations and empowerment initiatives respect personal values while fostering intrinsic motivation. Top leaders modeled strategic priorities through their conduct, emphasizing visible support. The organization balanced individual needs with organizational goals respectfully. The findings provide practical implications for optimizing retention and performance outcomes through dedicated strategic happiness efforts guided by empirical research. However, more extensive research across diverse populations could further advance understanding in this field.

This research analyzes disaster risk financing within the framework of the disaster management policy in Indonesia as the implementation of the Disaster Management Law, Number 24 of 2007, by examining recent issues, challenges, and opportunities in disaster financing. Utilizing a qualitative approach, the research systematically reviews various studies, reports, and existing regulations and policies to understand the current landscape comprehensively. Recent developments in disaster risk financing in Indonesia highlight the need for a nuanced exploration of the existing policy framework. Fiscal constraints, evolving risk landscapes, and the increasing frequency of disasters underscore the urgency of effective disaster risk financing strategies. Through a qualitative examination, this study identifies challenges while illuminating opportunities for innovation and improvement within the current policy framework. The contribution of this research extends to both theoretical and practical levels. Theoretically, it enriches the academic discourse on disaster risk financing by offering a nuanced understanding of the complexities involved. On a practical level, the findings derived from the examination provide actionable recommendations for policymakers and practitioners engaged in disaster management in Indonesia. The insights aim to inform the refinement of disaster management policies and practices, fostering resilience and adaptability in the face of evolving disaster scenarios.

The main purpose of this paper was to examine the impact of generative artificial intelligence (AI) on employee well-being and work dynamics. Using qualitative methodology, three semi-structured interviews were conducted to investigate the implications of generative AI on employee outcomes such as efficiency, job satisfaction, ethical considerations, and work-life balance. The findings highlighted the potential benefits and risks associated with generative AI implementation in the workplace. The study contributed to the literature by adopting a qualitative approach, allowing in-depth exploration of individual experiences with generative AI in the workplace. The study discussed the implications for employers, employees, and society.

This research aims to test the effect that the implementation of green practices at a major sport tourism event, the Badminton World Championships in Huelva (Spain), has on the future intention of spectators to return to similar sport events. A total of 523 spectators who attended the event were randomly selected and self-administered in the presence of the interviewer. A confirmatory factor analysis of the model and a multi-group analysis were carried out. Sporting events have a great impact on the environment in which they are organised, mainly when they are linked to tourism, whether at an economic, social or environmental level. The results indicated that green practices indirectly influence spectators' future intentions through emotions and satisfaction, direct antecedents. In addition, green practices directly affect both image and trust, and indirectly affect satisfaction. In conclusion, green practices are a variable to be taken into account when planning the organisation of a sporting event that aims to consolidate itself in the tourism and sports services market.

Improving educational outcomes in subjects such as English and mathematics remains a significant challenge for educators and policymakers. Strategic Human Resource Management (SHRM), which aligns human resource practices with organizational goals, has proven effective in business sectors but is less explored in educational contexts, especially from students’ perspectives. Existing studies often focus on teacher development, overlooking direct impacts on student performance. This research addresses the gap by examining how SHRM influences students’ performance in English and mathematics, incorporating student feedback to assess SHRM’s effectiveness. In the quantitative study, 200 students were analyzed to explore the relationship between SHRM practices and academic outcomes. The findings indicate that SHRM significantly affects student performance, with high predictive relevance and explanatory power in both subjects. The results suggest that strategic HR practices, such as professional development, performance management, and resource allocation, are critical to academic success. These insights provide valuable implications for educators and policymakers, highlighting the importance of integrating strategic HR management into educational frameworks to enhance curriculum design and resource distribution. The study demonstrates the broad applicability of SHRM across different academic disciplines, suggesting a need for comprehensive HR strategies that focus on both teacher and student performance. Future research should explore how SHRM influences educational outcomes and identify contextual factors that moderate its impact, enhancing effective HR practices in diverse academic settings.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.