This study aims at exploring the direct impact of positive mental health through 6 factors on quality of life among students with disabilities and diabetes at Saudi universities, as well as the moderating impact of physical fitness on all direct relationships among all variables of the study. Employing a quantitative research methodology, using self-administered surveys distributed to a sample of students with disabilities and diabetes at numerous Saudi Arabian universities. 468 completed surveys were received and subjected to statistical analysis, using PLS-SEM, and the study uncovered significant positive direct relationships between all positive mental health sub factors and quality of life among students. Additionally, the study revealed that physical fitness acts as a moderator in all direct relationships These findings offer valuable insights for universities, in order to develop and implement psychological support and academic adjustments policies ensuring students have access to health and wellness programs, and engage local communities in the creation of policies that can help students with disabilities.

The aim of this paper is to develop a methodology for determining the size of the unified land tax in agriculture based on the results of the economic assessment of agricultural land to form the foundation of a new effective system of macroeconomic instruments for state regulation of the innovative development of the agro-industrial complex of the Republic of Kazakhstan. There were used gatherings of facts and summaries, induction and deduction, analysis and synthesis, historical and logical, normative, comparison, index and modeling methods in the research. The article provides an overview of various scholarly perspectives on the challenges and strategies for improving the tax system. The base rates of the unified land tax per hectare of arable land have been calculated to establish equal conditions for all land users. This unified land tax rate is expected to encourage the efficient utilization of land resources and enable the optimization of production structure. The article addresses avenues for improving water management relations in agriculture, aimed at fostering a shared interest and creating incentives for adopting innovative technologies in both agriculture and the water management sector. An essential condition for achieving the effective functioning of Kazakhstan’s agro-industrial complex is its transformation to an innovative development model. This necessitates the development and application of a new system of macroeconomic tools for its implementation, aimed at creating a favorable environment for entrepreneurial development.

Purpose: There have been many studies on corporate social responsibility. Still, research on the dual relationship showing the impact of management control on corporate social responsibility and business performance has not been exciting researchers. The article also identifies and measures the elements of management control that affect compliance with corporate social responsibility and business performance. At the same time, the paper also analyzes the influence of compliance with corporate social responsibility on business performance. From the research results, listed companies will see the importance of designing management control and complying with corporate social responsibility to maximize the business’s profits. Findings: The article demonstrates the practicality of institutional theory in the relationship between management control, corporate social responsibility, and business performance. Institutional theory influences the relationship between management control, CSR, and business performance by highlighting the role of external institutional pressures, legitimacy, and conformity to societal norms. Companies that strategically integrate institutional expectations into their management control systems can enhance their CSR efforts, improve their reputation, and contribute to better business performance. Methodology: We collect data on 195 manufacturing enterprises listed on the Vietnam stock market in 6 sectors. This study’s main data analysis method is the structural equation modeling method (SEM). The article used AMOS software to evaluate and measure the influence of each factor. Practical implications: The article has analyzed five aspects of management control to corporate social responsibility and business performance: Size of the Board of Directors (BOD), percentage of independent members in the BOD, and concurrence. CEO and Chairman of the Board of Directors, state ownership ratio and foreign shareholder ownership rate. The results show that a company with a CEO who is not the Chairman of the BOD will have a higher level of CSR compliance than a company with a CEO who is also the Chairman of the BOD. The larger the Board size, the higher the level of CSR, but This has not been verified for the company’s business performance. The higher the foreign ownership ratio, the better the CSR compliance; however, this has the opposite direction for the state ownership rate. The higher the percentage of independent members on the Board of Directors, the lower the level of CSR compliance. In terms of impact on business performance in the enterprise: The higher the company’s compliance with corporate social responsibility, the better it’s business performance. A company with a CEO who holds the position of BOD will have lower business performance than companies with a CEO who does not hold the position of Chairman of the Board of Directors. Companies with a high percentage of state ownership will have lower business performance. The higher the percentage of independent members on the Board of Directors, the lower the business performance. Originality: This attests that the research paper I submitted is the result of my original and independent work. I have duly acknowledged all sources from which the ideas and quotations have been obtained. The project does not contain any plagiarism and has not been sent elsewhere for publication.

This research investigates the safety status of water transport in Lake Towuti, South Sulawesi, employing the MICMAC and MACTOR methodologies to discern the factors that affect navigation safety and the interactions among the relevant stakeholders. The MICMAC analysis reveals that the effectiveness of sustainable transportation in Lake Towuti is significantly dependent on technical elements such as vessel certification, maintenance practices, and safety monitoring, alongside robust relationships among key entities like The South Sulawesi Class II Land Transportation Management Center (BPTD), The East Luwu District Transportation Office (Dishub), and the Timampu Port Service Unit (Satpel). When implementing the MICMAC-MACTOR model, it is essential to consider the technical implications of the proposed recommendations from the perspectives of social justice, environmental sustainability, and economic feasibility. The outcomes derived from the MICMAC and MACTOR assessments in Lake Towuti provide critical insights that can be utilized in other lakes across Indonesia, especially those that exhibit deficiencies in safety measures and adherence to inland water transport safety regulations.

This paper studies the patent race problem of communication enterprises investing in communication technologies, and constructs a portfolio optimization model which considers the expected returns, investment risks, and replacement costs, in order to achieve the dual goals of maximizing the net investment income of backward enterprises and minimizing the expected investment risk. Through numerical experimental analysis, the optimal investment portfolio strategy under different risk levels and the impact of different risk levels on the net income of lagging company are obtained. The research results show that due to the backward research in the first stage of the backward enterprises, when their own investment decision-making power is relatively high, they can focus on the development of self-interested key technology areas in order to achieve the victory of the patent race.

The study documents the model of the knowledge transfer process between the University, the Vocational Training Center and the industrial actors. The research seeks to answer to the following questions. Where is new knowledge generated? Where does knowledge originate from? Is there a central actor? If so, which organization? Hypotheses tested by the research: H1: Knowledge starts from the higher education institution. H2: Most “new knowledge” is generated in universities and large multinational companies. H3: The university is a central actor in the knowledge flow, transmitting both hard and soft skills, as well as subject (‘know-what’), organizational (‘know-why’), use (‘know-how’), relational (‘know-who’), and creative (‘care-why’) knowledge. The aim of the research is to model the way of knowledge flow between the collaborating institutions. The novelty of this research is that it extends the analysis of the knowledge flow process not only to the actors of previous researches (higher education institutions, business organizations, and government) but also to secondary vocational education and training institutions. The methodology used in the research is the analysis of the documents of the actors investigated and the questionnaire survey among the participants. Knowledge transfer is the responsibility of the university and its partner training and business organizations. In vocational education and training, knowledge flows based on the knowledge economy, innovation and technological development are planned, managed and operational. The research has shown that knowledge is a specific good that it is indivisible in its production and consumption, that it is easy and cheap to transfer and learn.