This study analyzes the importance of strengthening the design of Indonesia’s maritime axis policy. This research uses a qualitative approach to systematically explain the dynamics and importance of strengthening world maritime policy, where the Nvivo 12 Plus tool is used to analyze data and answer the research questions posed. This research shows that Indonesia still has complex bureaucratic and institutional problems and aspects of political identity and leadership attitudes that require systematic and comprehensive improvement. Then, the draft for strengthening the maritime axis policy in Indonesia includes three policy recommendations: reformulating the focus of the maritime axis policy, comprehensive and coherent governance, and an integrated administrative framework, as well as improving the political identity and attitudes of leaders in public policy. Substantially, the relative failure of the Global Maritime Axis (GMA) policy, known as Joko Widodo’s concept of regulating the Indonesian government based on geographical location, was caused by the dominance of political factors and domestic bureaucratic problems. Apart from that, the lack of priority narratives in the maritime and development sectors means that the Indonesian government’s priorities are more oriented towards GMA infrastructure aspects and at the expense of other fundamental elements. This study encourages the Indonesian government to accelerate a more substantive GMA. However, this research needs to be expanded because the analysis results were only carried out through secondary data and focused on two important aspects of GMA. Therefore, further research is needed that explains the prospects for GMA policy in Indonesia in more detail.

This article advocates for a fundamental shift in England’s legal approach to professional negligence, particularly within the domains of accounting and audit. English law should move away from its intricate and unclear case law surrounding professional negligence towards a clearly defined test for professional misconduct. Drawing upon a comparative analysis with the legal framework in the United States, where auditors are not shielded from liability under the law, the article highlights the need for a more consistent and accountable legal landscape in England. One of the main aspects that necessitates change is the proximity test, as set out in the Caparo case, which currently prevents auditors from being held liable for negligence to investors (as third parties)—despite investors relying on auditors for their professional skill to audit accounts. As investors rely on audited accounts when making financial decisions, a well-defined test for professional negligence should align English law with international standards and empower victims to seek compensation from the auditors themselves and/or the auditors’ professional indemnity insurance. Such a change would enhance trust and transparency in the financial domain.

In recent years, an ‘international’ unanimity has been reached as to the importance of collective collaboration to avoid the negative effects of climate change. This requires rethinking the old or traditional development model based on economic growth as the exclusive indicator of wealth. Thus, humanity has an urgent need to adopt a new, more humane and fairer economic model that constitutes an alternative to the models of exponential growth that have dominated in the last two centuries. To do so, humanity is looking to the Degrowth model as a potential concept that aims to reduce wealth from pollutants, seeks more justice (as equity), and the improvement of the capabilities of those who are poor and disadvantaged (in the sense of Amartya Sen and Martha Nussbaum). The purpose of this article is to question this model and whether it actually does improve environmental quality. Additionally, if the response is positive, another question arises: How to finance degrowth especially when we seek other less polluting energy sources whose costs seem to be very high?

Increasing populations in cities have created challenges for the urban environment and also public health. Today, lacking sport participation opportunities in urban settings is a global concern. This study conceptualizes and develops a theoretical framework that identifies factors associated with effective urban built environments that help shape and reshape residents’ attitude toward sport activities and enhances their participation. Based on a comprehensive review of literature and by following the Stimulus-Organism-Response (SOR) theory and attitude change theory, a four-factor measurement model is proposed for studying urban built environment, including Availability, Accessibility, Design, and Safety. Further examinations are made on how these factors are channeled to transform residents’ attitudes and behavior associated with participating in sport activities, with Affordability as a moderator. Discussions are centered around the viability of the developed framework and its application for future research investigations.

The aim of this study was to elucidate the expected moderating effect exerted by institutional owners on the intricate correlation between the characteristics of boards of directors and the issue of earnings management, as gauged by the loan loss provisions.The sample encompassed all the banks listed on the Amman Stock Exchange (ASE) over the period between 2010 and 2022, representing a total of 151 observations. The results derived from the examination clearly demonstrate that the institutional owners have a key impact on augmenting the monitoring tasks and responsibilities of the boards of directors across the study sample. The results revealed the fundamental role of such owners in strengthening the supervisory tasks carried out by boards of directors in Jordan. A panel data model has been used in the analysis. The results of this study show that the presence of the owner of an institution has a discernible moderating role in the banks' monitoring landscape. Indeed, their presence strengthens the monitoring tasks of the banks’ boards by underscoring the quest to restrict the EM decisions. Interestingly, the results support the monitoring proposition outlined by agency theory, which introduced CG recommendations as a deterrent tool to reduce the expectation gap between banks' owners and their representatives.

Psychological capital is recognized as a positive and unique factor that plays a crucial role in human resource development and performance management. It has the potential to increase employees’ efforts towards achieving organizational goals and improving their entrepreneurial strategy skills. The objective of this study was to examine the contribution of psychological capital in enhancing the entrepreneurial strategy skills of employees in Saudi universities. The study employed a descriptive approach, specifically utilizing the survey study method. The study sample was intentionally selected from different categories within the study population. Data was collected from 530 participants using two questionnaires. The findings revealed that employees exhibited an average level of psychological capital, while their practice of entrepreneurial strategy skills was rated as poor. The study also demonstrated that psychological capital significantly contributes to enhancing employees’ entrepreneurial strategy skills. Furthermore, statistically significant differences were observed in the psychological capital of employees across certain variables, such as personal and functional aspects. The average level of psychological capital among employees indicates the need for further development in this area. By focusing on enhancing psychological capital, organizations can effectively improve the entrepreneurial strategy skills of their employees. It is clear that investing in the psychological capital of employees can lead to significant improvements in their entrepreneurial strategy skills. This highlights the potential for organizations to foster a more entrepreneurial mindset and approach among their staff members. Additionally, the study’s findings underscore the need to tailor interventions and development programs to address specific aspects of psychological capital that may vary across different employees. Overall, the study emphasizes that psychological capital is a valuable resource that should be nurtured and developed within the organizational context. By doing so, organizations can not only enhance the entrepreneurial strategy skills of their employees but also cultivate a more resilient, motivated, and engaged workforce. This has the potential to contribute to the overall success and innovation of Saudi universities and similar institutions.