In this study, we are interested in WCM (working capital management) strategies and profitability in the UK furniture manufacturing sector. Observing the period from 2007 to 2023 of public companies panel data has found that extreme (aggressive and conservative) and moderate (moderate) WCM approaches are associated with firm performance. The results indicate that a conservative WCM investment policy augments liquidity and profitability and thereby confirms that maintaining liquidity is conducive to operational efficiency. Novel to the literature and considering economic externalities and technological progress, the analysis carries important implications for academics and working capitalists concerning profitability enhancement via better WCM.

Static atomic charges affect key ground-state parameters of boron quasi-planar clusters Bn, n ≤ 20, which serve as building blocks of borophenes and other two-dimensional boron-based materials promising for various advanced applications. Assuming that the outer valence shells partial electron density of the constituent B atoms are shared between them proportionally to their coordination numbers, the static atomic charges in small boron planar clusters in the electrically neutral and positively and negatively singly charged states are estimated to be in the ranges of –0.750e (B70) to +0.535e (B200), –0.500e (B7+, B8+, and B9+) to +0.556e (B17+), and –1.000e (B7–) to +0.512e (B20–), respectively.

This research presents an innovative perspective on vocational education by merging the Instructional System Design (ISD) model with Innovation in Thailand Vocational Education and Training (InnoTVET) principles. Targeted at nursing students, the course aims to cultivate entrepreneurial skills while connecting vocational training with healthcare policy development. It aligns with global movements in Education for Sustainable Development (ESD), addressing the increasing demand for nurse entrepreneurs who can devise creative healthcare solutions within established policy frameworks. By employing mastery learning techniques alongside design thinking, the course effectively bridges theoretical concepts with practical applications. The mixed-methods study underlines relevant contribution in students’ entrepreneurial mindsets. Results from t-tests reveal the students’ ability to identify opportunities, engage in innovative thinking, and work within policy frameworks. Findings are supported by qualitative data, which demonstrate enhanced confidence, improved problem-solving capacities, and a deeper understanding of healthcare market dynamics. Although expert evaluation of student projects is scheduled for future iterations, the initial outcomes reinforce the course’s success. The course is structured into seven modules spanning 45 hours, featuring active learning components, five business-oriented assignments, and a final innovation project that integrates the curriculum’s core elements. This design ensures students develop both practical expertise and interdisciplinary insights critical to healthcare innovation. The integration of InnoTVET and ISD principles in nursing education sets a precedent for vocational education reform. This example of a successful nursepreneurship initiative provides a scalable model for enhancing vocational programs in diverse fields, fostering innovation and sustainability.

Rural tourism, which offers authentic cultural and nature-based experiences, is increasingly recognized as a vital tool for sustainable development. Ethiopia, with its rich rural landscapes and cultural heritage, holds immense potential for rural tourism, but the sector remains underdeveloped. This study assesses the facilitating conditions and challenges of rural tourism in Ethiopia using a mixed-methods approach. Results indicate that Ethiopia’s economic growth, improved rural infrastructure, large rural population, higher ethnic and religious diversity index, and 11 UNESCO World Heritage Sites provide strong foundations for rural tourism. However, significant challenges such as inadequate infrastructure, limited marketing, restricted access to financing, ethnic conflicts, environmental degradation, and insufficient stakeholder cooperation hinder its growth. To address these barriers, the study proposes a model encompassing strategic investments in infrastructure, enhancing marketing and promotion, access to finance initiatives, conflict resolution strategies, sustainable tourism practices, enhancing stakeholder coordination, and supportive policy frameworks. By employing these strategies, Ethiopia can harness the full potential of its rural tourism sector, contributing to economic development and community well-being while promoting cultural preservation and environmental sustainability. Also, the proposed model is highly applicable to other developing economies that share similar contexts. Besides, given the importance of the seven fundamental pillars of the model, it remains relevant across tourism types like coastal destinations.

This study begins the conversation on the impact that applicant CSR orientation has on a major phase of workforce development—employer attractiveness. There is also virtually no research that investigates CSRO and workforce development. Meanwhile, this present research effort provides evidence that there is some basic relationship between CSRO and employer attractiveness. The data comes from 280 participants who are interested in joining the hospitality and tourism industries in Pakistan. Structural equation modeling was used to analyze the data. The results showed that all four dimensions are significant predictors of employers‘ attractiveness. More specifically, the ethical aspect of CSR has a stronger impact on employers’ attractiveness, whereas discretionary behavior in CSR has the least impact. The implications for academicians, researchers, and managers in the hospitality industry are given in detail.

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.