This research attempts to investigate the effect of audit quality on firm value in the high corporate governance context. In addition, this study seeks to examine the role of institutional shareholders as a moderating variable on the relationship between audit quality and firm value. Dataset includes the 95 (out of 575) Thai listed companies which fully and completely implement the Corporate Governance Code (CG Code) voluntary disclosure recommended by OECD (Organisation for Economic Co-operation and Development) in 2021. Multiple linear regression and Hayes’s regression-based analysis are done using market capitalization as the dependent variable. The research results illustrate that audit quality relates to firm value in a negative way, while profitability and institutional shareholders relate to firm value in a positive manner. Moreover, the interaction effect between audit quality and institutional shareholders wields a significant negative impact on the association between audit quality and firm value, which indicates that the negative effect of audit quality on firm value is stronger when more firm shares are owned by institutional shareholders. The results of this study would potentially be very useful to managers, financial advisors, and policymakers to observe the nature and vagaries of audit quality in high corporate governance environment, especially when institutional shareholders hold a significant proportion of firm shares. The study offers practical suggestions and recommendations for audit quality and institutional shareholders, which are essential for overall operating efficiency and firm value. The outcomes can help improve corporate governance practices, which in turn enhance the share price and profits.

This research investigates the relationship between the quality of airline services, customer satisfaction, and brand loyalty with low-cost airlines in Bangkok’s aviation business. It uses structural equation modeling (SEM) to examine the replies of 521 passengers. The study demonstrates a robust and favorable correlation between the quality of service and customer satisfaction, with a direct impact coefficient of 0.961. Furthermore, service quality directly (0.708) and indirectly (0.284) impact brand loyalty. These impacts are mediated by customer satisfaction, which directly affects brand loyalty with a correlation of 0.296. The model explains 92.3% and 99.0% of the variation in customer satisfaction and brand loyalty, respectively, suggesting a robust and reliable match. The demographic study reveals that the predominant group of participants consists of well-educated, middle-income women who regularly use airline services. These results highlight the importance of service quality in improving customer satisfaction and promoting brand loyalty among travelers. Airlines should emphasize the ongoing enhancement of service quality and customer satisfaction to sustain their competitive edge. This research enhances the existing body of knowledge by emphasizing the intermediate function of customer satisfaction and presenting detailed observations relevant to Bangkok’s aviation industry, providing guidance for infrastructural development and investment. It also offers practical suggestions for managing service quality and implementing customer retention strategies.

Introduction: Chatbots are increasingly utilized in education, offering real-time, personalized communication. While research has explored technical aspects of chatbots, user experience remains under-investigated. This study examines a model for evaluating user experience and satisfaction with chatbots in higher education. Methodology: A four-factor model (information quality, system quality, chatbot experience, user satisfaction) was proposed based on prior research. An alternative two-factor model emerged through exploratory factor analysis, focusing on “Chatbot Response Quality” and “User Experience and Satisfaction with the Chatbot.” Surveys were distributed to students and faculty at a university in Ecuador to collect data. Confirmatory factor analysis validated both models. Results: The two-factor model explained a significantly greater proportion of the data’s variance (55.2%) compared to the four-factor model (46.4%). Conclusion: This study suggests that a simpler model focusing on chatbot response quality and user experience is more effective for evaluating chatbots in education. Future research can explore methods to optimize these factors and improve the learning experience for students.

The ongoing railway reforms in Ukraine are crucial for the country’s integration into the European Union’s transportation network. A major challenge lies in the difference in track gauge widths: Ukraine predominantly uses a 1520 mm gauge, while European countries utilize a 1435 mm gauge. This 85 mm difference presents significant logistical and operational barriers, hindering smooth cross-border trade and travel. The study examines the current state of Ukraine’s railway system, highlighting the urgent need for infrastructure modernization to meet European standards. Methods include a comparative analysis of Ukraine’s railway network with those of EU member states, focusing on integration challenges and potential solutions. Results indicate that aligning Ukraine’s railway with European standards could substantially enhance connectivity, reduce transit times, and foster economic growth. However, “Ukrzaliznytsia’s” slow adaptation to these necessary changes is a major roadblock. The study concludes that the construction of a standard-gauge railway linking Ukraine to the EU is vital not only for improving trade routes but also for supporting Ukraine’s broader political and economic aspirations towards EU membership. Circular economy principles, such as resource optimisation, extending the life cycle of existing infrastructure and reusing materials from dismantled railway facilities, can offer a cost-effective and sustainable approach. This infrastructural change will serve as a catalyst for deeper integration, strengthening Ukraine’s position within the European transportation network.

Nowadays, customer service in telecommunications companies is often characterized by long waiting times and impersonal responses, leading to customer dissatisfaction, increased complaints, and higher operational costs. This study aims to optimize the customer service process through the implementation of a Generative AI Voicebot, developed using the SCRUMBAN methodology, which comprises seven phases: Objectives, To-Do Tasks, Analysis, Development, Testing, Deployment, and Completion. An experimental design was used with an experimental group and a control group, selecting a representative sample of 30 customer service processes for each evaluated indicator. The results showed a 34.72% reduction in the average time to resolve issues, a 33.12% decrease in service cancellation rates, and a 97% increase in customer satisfaction. The implications of this research suggest that the use of Generative AI In Voicebots can transform support strategies in service companies. In conclusion, the implementation of the Generative AI Voicebot has proven effective in significantly reducing resolution time and markedly increasing customer satisfaction. Future research is recommended to further explore the SCRUMBAN methodology and extend the use of Generative AI Voicebots in various business contexts.

Background: Kangyang tourism, a wellness tourism niche in China, integrates health preservation with tourism through natural and cultural resources. Despite a growing interest in Kangyang tourism, the factors driving tourist loyalty in this sector are underexplored. Methods: Using a sample of 413 tourists, this study employed Covariance-Based Structural Equation Modeling (CB-SEM) to examine the influence of destination image, service quality, tourist satisfaction, and affective commitment on tourist loyalty. Results: The findings reveal that destination image and service quality positively affect tourist satisfaction, affective commitment, and loyalty. Tourist satisfaction and affective commitment are identified as critical drivers of tourist loyalty. Notably, affective commitment plays a stronger role in fostering loyalty compared to satisfaction. Conclusion: These results highlight the importance of a positive destination image and high service quality in enhancing tourist loyalty through increased emotional and psychological attachment. The findings inform strategies for stakeholders to improve Kangyang tourism’s growth by focusing on emotionally engaging experiences and service excellence.