The study’s objectives are to investigate the relationships between earnings management, government ownership, and corporate performance in the Gulf Cooperation Council (GCC) region during the period 2017–2021, utilizing a dataset comprising 188 companies. It further explores the moderating role of government ownership in the association between earnings management and company performance. The study used the panel regression data analysis to investigate the relationship between the variables under the study. Employing linear regression and moderated linear regression, the research discerns notable patterns. The result shows a positive effect emerges between government ownership and corporate performance. Conversely, the result shows a negative association is observed between earnings management and corporate performance. Finally, the moderating role of government ownership in GCC countries is a good governance mechanism to mitigate the agency problem.

In the current era of globalization, the need arises to train individuals who are spiritually enriched, creatively developed, and culturally grounded through the advancement of education and science, as well as through art and culture. These individuals must be capable of integrating artistic creativity into their professional activities. In this context, the issue of fostering values of historical and cultural significance through virtual reality technologies emerges as a novel area of research. The study aims to reveal the essence of the concept "virtual museum" and test the level of perspective art teachers' readiness for utilizing the virtual museum in their professional activity to foster their cultural values of artic creativity. Employing quantitative and qualitative methods, the study encompassed questionnaires, tests, and assignments administered to 135 university students divided into control and experimental groups. To diagnose students' readiness to utilize virtual museum technology in their professional activities, three components (motivational, cognitive, and operational), criteria, indicators and levels of readiness were identified. Findings indicate that there is a noticeable difference between the experimental group's results before and after completing the authors' elective course titled "Methodology of using the virtual museum". This demonstrates the effectiveness of this course conducted with the experimental group. The study highlights the importance of perspective art teachers' acquisition of knowledge, skills and competences necessary to implement the virtual museum method in their teaching activity through the proposed elective course incorporated into the university educational process in order to foster students' cultural values of artic creativity.

With the popularity of smartphones, consumers’ daily lives and consumption patterns have been changed by using multi-functional apps. Convenience store operators have developed membership apps as a platform to promote their brands to consumers to create the benefits of “membership economy”. This study examined consumer behavior towards convenience store membership apps using UTAUT2. Consumers who have installed the convenience store membership apps were recruited as the target population. SPSS 23.0 was used to conduct item analysis and reliability analysis in the pretest questionnaires. The formal questionnaires were distributed online by convenience sampling method, with 375 valid questionnaires collected. Smart PLS 3.0 was conducted by analyzing the confirmatory factor analysis and structural equation model analysis. The results of the study, “performance expectancy”, “social influence”, “price value” and “habit” of convenience store member app users showed positive and significant effects on “behavioral intention”. “Facilitating conditions”, “habit” and “behavioral intention” have positive and significant effects on “actual use behavior”. “Gender” affects “habit” to have a significant moderating effect on “use behavior”. “Use experience” affects “habit” to have a significant moderating effect on “behavioral intention”. Based on the study results, the further suggestions of marketing management implications and feasible recommendations are proposed for convenience store operators to refer to in the implementation of membership app marketing management.

The development of flexible, wearable electronic devices is one of the future directions of technology development. Flexible conductive materials are important supporting materials for wearable electronic devices. Polymer has excellent flexibility; it is an important way to prepare flexible conductors from polymer-based conductive composites. In this paper, the research progress of polymer-based flexible conductive composites is summarized in terms of preparation and characterization methods. The key factors to realize flexible conductors are put forward, namely, the maintenance of excellent polymer elasticity and the realization of stability. The design and preparation of the extensible conductor with high-elasticity matrix and nanofiller are introduced in detail, and the problems in the current research are summarized.

The aim of this research is to explore the relationship between remuneration, job satisfaction, and employee performance. Remuneration, in this context, refer to a system synchronization that is based on performance appraisal result. In this, regard, the research employed a descriptive quantitative method, with a population comprising all University of Padjadjaran lecturers which were a total of 2,090. Furthermore, in order to gather the research sample, a probability sampling technique was employed. This technique was selected because of its reputation as the most general strategic sampling technique in quantitative research to achieve representativeness (1). The obtained result showed that there was a positive and significant relationship between the remuneration and job satisfaction of lecturers in University of Padjadjaran. Accordingly, a significant value of 0.000 < 0.05 and a t-count value of 19.330 > 1.95 was observed, meaning the H1 hypothesis in this research was accepted. It is also expedient to acknowledge that a positive and significant relationship was found between job satisfaction and the performance of the lecturers in study area. For this relationship, a significant value of 0.010 < 0.05 and a t-count value of 5.676 > 1.95 was found. These findings led to the acceptance of the H2 hypothesis proposed in this research. Similarly, the relationship between remuneration and the performance of the observed lecturers was found to be positive and significant. The observed significant value in this regard was 0.000 < 0.05 and the t-count value was 4.057 > 1.95, indicating that H3 hypothesis was also accepted. Lastly, the relationship between remuneration and employee performance mediated by job satisfaction of lecturer in University of Padjadjaran was explored, and it was found to also be positive and significant, with a significant value of 0.000 < 0.05 and a t-count value of 5.429 > 1.95. This indicated that the H4 hypothesis proposed in the research was accepted.

This study empirically examines the complex relationship between materialism and economic motivation, proposing an inverted U-shaped relationship. The research analyzes three dimensions of materialism: happiness pursuit, social recognition, and uniqueness, and their impact on economic motivation. The findings suggest that materialism, when balanced, positively influences economic motivation without causing adverse effects. This relationship remains consistent across demographic characteristics and life satisfaction levels, challenging the traditional negative view of materialism. The implications of these findings extend to marketing strategies, policy design, and infrastructure development, offering actionable insights for real-world contexts. This research underscores the importance of balancing materialistic values to foster sustainable economic growth and well-being.