Our study aims to investigate the impact of management control on the performance of Moroccan companies. Through an in-depth literature review and a survey conducted among companies from various sectors in Morocco, the crucial role played by tools such as cost accounting methods, budgetary control, and balanced scorecard in ensuring effective management were identified and highlighted. These tools enable accurate cost assessment, sound financial planning, and significant improvement in organizational performance. In light of these findings, the adoption and effective utilization of these tools as a means to enhance the competitiveness and sustainability of Moroccan companies were recommended.

Research in the field of online advertising has focused on the effect of in-stream ads on viewers’ attitudes and intentions to purchase. However, little is known regarding the crucial role of viewer’s control in terms of the ‘skip ad option’ towards the attitude to purchase. This research aims to investigate the effect of in-stream ads on viewers’ attitudes to purchasing with the moderating role of viewer control. Primary data was collected from respondents of Vehari district of Pakistan through a questionnaire based on 5 points Likert scale. 370 questionnaires were incorporated after excluding the questionnaires having missing values. Structural equation modelling was used through SmartPLS-3 software in testing the hypotheses. The findings reveal that, in-stream (emotional, informational, and entertaining) ads have positive impact on viewers’ attitudes, and viewers’ control moderates the relationship between in-stream ads and viewers’ attitudes towards the ads. Further, viewers’ attitude toward the ads has a significant positive impact on viewers’ intention to purchase. To the best of our knowledge this is one of the first studies that examines the effect of in-stream ads on viewers’ attitudes to purchasing with the moderating role of viewer control in the context of a developing country, like Pakistan.

Every sector must possess the ability to identify potential dangers, assess associated risks, and mitigate them to a controllable extent. The mining industry inherently faces significant hazards due to the intricate nature of its systems, processes, and procedures. Effective risk control management and hazard assessment are essential to identify potential adverse events that might lead to hazards, analyze the processes by which these occurrences may transpire, and estimate the extent, importance, and likelihood of negative consequences. (1) The stage of industrial hazard analysis assesses the capability of a risk assessment process by acknowledging that hidden hazards have the potential to generate dangers that are both unknown and beyond control. (2) To mitigate hazards in mines, it is imperative to identify and assess all potentially dangerous circumstances. (3) Upon conducting an analysis and evaluation of the safety risks associated with identified hazards, the acquired knowledge has the potential to assist mine management in making more informed and effective decisions. (4) Frequently employed methods of data collection include interrogation of victims/witnesses and collection of information directly from the accident site. (5) After conducting a thorough analysis and evaluation of the safety hazards associated with hazard identification, the dataset has the potential to assist mine management in making more informed decisions. The study highlights the critical role of management in promoting a strong safety culture and the need for active participation in health and safety systems. By addressing both feared and unknown risks, educating workers, and utilizing safety-related data more effectively, mining companies can significantly improve their risk management strategies and ensure a safer working environment.

The aviation industry is experiencing over and over again a technological revolution, nowadays with airports at the forefront of embracing smart technologies to enhance operational efficiency, security and passenger experience. This article comprehensively analyzes the benefits, challenges, and legal implications of adopting smart technologies in airport facilitation and security control. It examines the regulatory framework established by the International Civil Aviation Organization (ICAO) on an international level and by sovereign states on a national level. It explores using smart solutions such as automated systems, data and biometric verification, artificial intelligence (AI), and the Internet of Things (IoT) devices in airport operations. The authors’ purpose is to highlight the improvements in airport facilities and security measures brought about by these technologies, while addressing concerns over privacy, cost, technological limitations and human factors. By emphasizing the importance of a balanced approach and considering innovation alongside legal and operational imperatives, the article underscores the transformative potential of smart and integrated technologies in shaping the future of air travel.

Reusable bags have been introduced as an alternative to single-use plastic bags (SUPB). While beneficial, this alternative is economically and environmentally viable only if utilized multiple times. This study aims to identify the determinants influencing the use of reusable bags (RB) over single-use plastic bags (SUPB) within the framework of ecological impact reduction, employing the Theory of Planned Behavior (TPB). The focus is on understanding how attitudes (AT), subjective norms (SN), and perceived behavioral control (PBC) collectively guide consumers towards adopting reusable bags as a pro-environmental choice. The focus is on understanding how attitudes (AT), subjective norms (SN), and perceived behavioral control (PBC) collectively guide consumers towards the adoption of reusable bags as a pro-environmental choice. Data were collected through a survey administered to 814 consumers in Lahore, employing both regression analysis and Structural Equation Modeling (SEM) to assess the impact of AT, SN, and PBC on reusable bag consumption (RBC). The TPB framework underpins the hypothesis that these three psychological factors significantly influence the decision to use RBs. Both regression and SEM analyses demonstrated that AT, SN, and PBC positively affect RBC, with significant estimates indicating the strength of each predictor. Specifically, PBC emerged as the strongest predictor of RBC (PBC2, β = 0.533, p < 0.001), highlighting the paramount importance of control perceptions in influencing bag use. This was followed by AT (β = 0.211, p < 0.001) and SN (β = 0.173, p < 0.001), confirming the hypothesized positive relationships. The congruence of findings from both analytical approaches underlines the robustness of these techniques in validating the TPB within the context of sustainable consumer behaviors. The investigation corroborates the TPB’s applicability in predicting RBC, with a clear hierarchy of influence among the model’s constructs. PBC’s prominence underscores the necessity of enhancing consumers’ control over using RBs to foster sustainable consumption patterns. Practical implications include the development of policies and marketing strategies that target the identified determinants, especially emphasizing the critical role of PBC, to promote broader adoption of RBs and contribute to significant reductions in plastic waste.