The Moroccan economy has undergone significant structural changes since the 1980s. Attracting Foreign Direct Investment (FDI) has been a key strategy for the country’s economic growth and development, particularly in some specific high value-added sectors, such as the automotive supply industry. This paper uses the results of a survey to examine the reasons why multinational enterprises (MNEs) in the automotive supply sector set up in Morocco. Our findings show that proximity to Europe and labor costs and skills are the most important considerations for investing in this sector in Morocco. However, some institutional issues are still of concern to these MNEs.

The purpose of this study is to examine how financial slack and board gender diversity affect carbon emission disclosure and how that disclosure affects firm value in energy sector companies that are listed on the Indonesian stock exchange between 2017 and 2021. Annual reports and sustainability sources provide secondary data for this quantitative study. Purposive sampling was employed in this investigation, including nine companies and a five-year observation period. Thus, 45 samples altogether were employed in the present study. The partial least squares approach is the data analysis strategy used in this investigation. The study’s findings indicate that the Gender Diversity Board does not significantly affect carbon emission disclosure and significantly influences firm value. Financial slack significantly affects carbon emission disclosure but does not directly affect firm value. Financial slack and board gender diversity through carbon emission disclosure have no significant effect on firm value.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

In this research, we explore the psychological factors that SMB owners who are micro-entrepreneurs and use SNS for entrepreneurial purposes rely on to make their self-employment decisions. Research-based on a merger of the Technology Acceptance Model (TAM) and the Theory of Planned Behaviour (TPB) deals with how perceived ease of use (PEU), perceived usefulness (PU), attitude, subjective norms (SN), perceived behavioral control (PBC), openness to experience (OTE), and dominance contribute to people’s behavioural intention (BI) to use SNS for Data was collected from 342 SMB micro-entrepreneurs in the Delhi/NCR region of India by the means of a standardized questionnaire. Employing PLS-SEM, a partial least squares structural equation modeling was used to analyze the data. The results point out an impact of PU, attitude, and behavioral intention, and unappealing presentations, unacceptance of an explanation, unclear mechanisms, and domination do not make any difference. The research emphasizes how technophobe’s attitude, and the perception of effectiveness would impact micro-entrepreneurs desire to avail SNS for entrepreneurship efforts. Moreover, research shows the psychological understanding based on the SNS adoption by the small business owners, micro-entrepreneurs as well as for the practitioners and policymakers who are working to enhance the capability of the SMB. More investigations should be conducted on the other personality traits and cover more nations as demographic dividends in comparison to acquire more inclusive data.

The study’s goal was to investigate the impact of e-learning determinants on student satisfaction and intention to use e-learning tools. The dependent and independent variables in this study were based on the technological acceptance model. The study examines three determinants, including usefulness, ease of use, and facilitating conditions, as independent variables, while student satisfaction and intention to use were used as dependent variables. Additionally, this study is unique by adding student satisfaction as a dependent variable and a mediator to examine the relationship between e-learning determinants and intention to use. A questionnaire was prepared and distributed to 324 undergraduate students from Jordan’s private universities on the basis of a convenience sample. The proposed hypotheses were investigated using the quantitative techniques of regression in SPSS and SEM in AMOS. The findings of this study revealed that student satisfaction and intention to use e-learning were positively impacted by e-learning determinants. It found that intention to use was positively impacted by student satisfaction. Furthermore, e-learning intention to use was found to be positively impacted by e-learning determinants via student satisfaction. Universities and other educational institutions are advised to identify the appropriate e-learning determinants that satisfy students’ demands and motivate them to use e-learning tools in light of the study’s findings. Private universities can accomplish their goals, stay ahead of the competition, and obtain a competitive advantage by properly understanding e-learning determinants, student satisfaction, and the application of successful e-learning solutions.

The consumption of dietary supplements among the elderly is on the rise. Despite the potential benefits, a comprehensive understanding of the decision-making processes leading to the consumption is lacking. This study explores the conditions influencing the decision-making and behavioral patterns of older adults related to dietary supplement consumption. Using a qualitative approach, in-depth interviews were conducted with 21 elderly participants from a seniors’ club in Bangkok, Thailand, who had consistently consumed dietary supplements for at least one year. The behavior was classified into five primary categories: enduring use of identical dietary supplements, insufficient regard for health compatibility, replacing medications with supplements, not verifying before consumption, and opting for supplements over medical treatments. These patterns are aligned with the core constructs of the Theory of Planned Behavior (attitude, subjective norm, and perceived behavioral control). Many individuals perceive supplements as pivotal health investments, while others view them as a direct route to robust health. Trusted advice from friends and television significantly influence their choices, with a prevailing sentiment that dietary supplements are generally safe. The high price tag on supplements is often associated with superior quality. The findings highlight the multifaceted nature of dietary supplement consumption decisions among the Thai elderly, suggesting the need for interventions to promote safer and more informed choices.