This study examines the factors that predict successful transition outcomes for college students with impairments in Saudi Arabia. A stratified random sample method was employed to survey 500 people across various educational levels and disability categories. The efficacy of Individualized Education Plans (IEPs), cultural variables, and perceptions of transition services have been investigated using Structural Equation Modeling (SEM). The study revealed significant positive correlations between the efficacy of Individualized Education Programs (IEPs) and favourable impressions of transition services. Additionally, it highlighted the impact of cultural variables on transition results. The assessment of indirect effects confirmed that cultural variables partially mitigate the connection between IEPs and transition assistance. The document provides practical suggestions for enhancing the efficiency of Individualized Education Programs (IEPs), improving cultural proficiency among educators, facilitating collaboration among stakeholders, and guiding policies. These findings contribute to ongoing efforts to develop inclusive and culturally appropriate transition programs for students with impairments in Saudi Arabia.

The objective of this article is to examine the provision of temporary exhibitions and events by Slovak museums and galleries, and to highlight their significance in the context of selected performances of these cultural attractions in the tourism sector. The article employs a secondary data analysis of the Ministry of Culture of the Slovak Republic and annual reports from 105 museums and 10 galleries in 2017, as well as 99 museums and 15 galleries in 2022. Correlation and regression analyses were employed to assess the dependence of variables. The results of the analysis confirm a direct, moderate dependence between the number of temporary exhibitions and events and the total number of visitors in museums and galleries. Additionally, the examination demonstrated that the exhibited activity has not had a positive effect on the revenues of museums and galleries. However, with an increasing number of events, their revenues from their own activities grew. The average revenues from one event were found to be higher in museums than in galleries.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

Employees’ loyalty is essential for improving the organization’s performance, thus aiding sustainable economic growth. The study examines the relationship between employee loyalty, organizational performance, and economic sustainability in Malaysian organizations. The results indicate a robust positive correlation between organizational performance and employee loyalty, suggesting loyalty drives productivity, profitability, and operational efficiency. Additionally, the study highlights organizational performance as a mediator that connects loyalty to aggregate-level economic consequences, such as resilience and adaptability under volatile market conditions. The research emphasizes the role of leadership, company culture, and work environments that support cultivating loyalty. It also highlights how loyal employees can be a cornerstone of innovation and corporate social responsibility, which aligns with Malaysia’s sustainable development agenda. By addressing this, organizations are encouraged to adopt measures that can foster loyalty and ensure long-term economic sustainability, including employee engagement initiatives, talent management, and recognition systems. Research to come should investigate longitudinal dynamics, cross-cultural comparisons, and sector-specific factors to cement a better base of understanding about the impact of employee loyalty on organizational and economic outcomes.

In this paper advanced Sentiment Analysis techniques were applied to evaluate public opinions reported by rail users with respect to four major European railway companies, i.e., Trenitalia and Italo in Italy, SNCF in France and Renfe in Spain. Two powerful language models were used, RoBERTa and BERT, to analyze big amount of text data collected from a social platform dedicated to customers reviews, i.e., TrustPilot. Data concerning the four European railway companies were first collected and classified into subcategories related to different aspects of the railway sector, such as train punctuality, quality of on-board services, safety, etc. Then, the RoBERTa and BERT models were developed to understand context and nuances of natural language. This study provides a useful support for railways companies to promote strategies for improving their service.

Twenty-two tomato (Solanum lycopersicum L.) genotypes were examined for correlation and path analysis in the randomized block design under open field conditions. Total fruit yield showed a significant positive correlation with the number of fruits per plant, average fruit weight, lycopene content, and percent seedling survival in the field at both the genotypic and phenotypic levels. A strong correlation between these characters revealed that selection based on these characters would consequently improve the total fruit yield. Path analysis showed that the number of fruits per plant, average fruit weight, percent seedling survival in the nursery, and number of locules per fruit exhibited high positive direct phenotypic effects on total fruit yield, whereas the number of fruits per plant, average fruit weight, percent seedling survival in the field, and pollen viability had very high positive direct genotypic effects. Therefore, to increase the yield, it would be profitable to prioritize these traits in the selection program.