Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

This study aims to explore the link and match policy through industrial classes and its impact on the competence and employability of Vocational High School (VHS) graduates. The importance of this research is to address the gap between education and industry by assessing the effectiveness of industrial classes in improving the skills and employability of VHS graduates. Horison Industrial Class (HIC) in 4 schools, namely: (1) SMKN 57 Jakarta, 2 batches of Hospitality expertise programs; (2) SMKN 6 Yogyakarta, there are 3 batches of Hospitality expertise programs; (3) SMKN 6 Semarang, there are 2 batches of Hospitality expertise programs; (4) SMKN 2 Semarang. This research emphasizes the important role of industry involvement and commitment in aligning the curriculum with industry needs. The field findings show that the implementation of the link and match policy through industrial classes significantly affects the quality of learning in VHS. The study also highlights the influence of government support and industry associations in ensuring the successful implementation of industrial classes. Student participation in industry classes directly enriches their learning experiences by allowing them to engage in direct practice in a real work environment. These findings can contribute to the implementation of policies and regulations in the field of education, especially in the context of vocational education. The findings of this study can also be applied to vocational students to improve the quality of graduates in order to meet the qualification standards of employees in companies or industries.

Three-dimensional (3D) bioprinting is a promising technological approach for various applications in the biomedical field. Natural polymers, which comprise the majority of 3D printable “bioinks”, have played a crucial role in various 3D bioprinting technologies during the layered 3D manufacturing processes in the last decade. However, the polymers must be customized for printing and effector function needs in cancer, dental care, oral medicine and biosensors, cardiovascular disease, and muscle restoration. This review provides an overview of 3D bio-printed natural polymers—commonly employed in various medical fields—and their recent development.

Purpose: This review mainly aims to identify the lean practice conducted in hospitals, determining what problems lean practice can be helpful to solve in the hospitals. Data sources: Four electronic databases (Scopus, Web of science, Medline, and PubMed) were conducted for searching related literature in this review. Study selection: These studies in the hospitals that related lean healthcare practice and contained outcome variables were included. Data extraction: Related information such as research design, countries, lean tools, outcome variables, results were extracted. Results of data synthesis: 20 eligible articles were identified in this review. There was 20% lean practice being conducted in emergency department of hospitals in this review. Six cases have implemented lean in Brazilian hospitals. There were 12 cases implemented lean practice through Value Stream Mapping. Conclusion: Lean practices were highly valued in Brazilian hospitals, and it was frequently implemented in hospital emergency department. Value Stream Mapping and process mapping were the most commonly used lean tool. Waiting time, lead time and Length of Hospital Stay (LOS) were the primary indicators reflecting improvements in this review.