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.

Fiscal spending for road construction to link Kalabakan, Sabah, Malaysia with North Kalimantan, Indonesia is an idea that have been proposed for over 20 years. The announcement for the relocation of Indonesia’s capital city from Jakarta to East Kalimantan give a strong justification for the construction of the Serudong-Simanggaris road. The fact that population size is big in Kalimantan and strong purchasing power is estimated in North and East Kaliamantan provide a strong argument for the need to have a road link. Having said that, the effect of road construction on output growth is not clear. The purpose of this study is to estimate the impact of road construction and the business activities across two sectors being assumed on output Sabah’s output growth. Based on the input-output analysis conducted using the output multiplier, the one-off road construction would lead to 1.8% growth in Sabah’s overall output.

This paper aims to contribute with a literature review on the use of AI for cleaner production throughout industries in the consideration of AI’s advantage within the environment, economy, and society. The survey report based on the analysis of research papers from the recent literature from leading database sources such as Scopus, the Web of Science, IEEE Xplore, Science Direct, Springer Link, and Google Scholar identifies the strategic strengths of AI in optimizing the resources, minimizing the carbon footprint and eradicating wastage with the help of machined learning, neural networks and predictive analytics. AI integration presents vast aspects of environmental gains, including such enhancements as a marked reduction concerning the energy and materials consumed along with enhanced ways of handling the resulting waste. On the economic aspect, AI enhances the processes that lead to better efficiency and lower costs in the market on the other hand, on the social aspect, the application of any AI influences how people are utilized as workers/clients in the community. The following are some of the limitations towards AI adoption as proposed by the review of related literature; The best things that come with AI are yet accompanied by some disadvantages; there are implementation costs, data privacy, as well as system integration that may be a major disadvantage. The review envisages that with the continuation of the AI development in the following years, the optic is going to be the accentuation on the enhancement of the process of feeding the data in real-time mode, IoT connections, and the implementation of the proper ethical approaches toward the AI launching for all segments of the society. The conclusions provide precise suggestions to the people working in the industry to adopt the AI advancements appropriately and at the same time, encourage the lawmakers to create favorable legal environments to enable the ethical uses of AI. This review therefore calls for more targeted partnerships between the academia, industry, and government to harness the full potential of AI for sustainable industrial practices worldwide.

The technology known as Internet of Things, or IoT, has started to permeate many facets of our lives and offers a plethora of options and empowerment, expanding the potentials of integrating it in education. Considering how new IoT is and how it may affect education, it is now essential to investigate its potential in order to choose where to begin using it in the classroom. Examining the possible applications of IoT in education may be strongly aided by the knowledge and perspectives of professionals and experts. As a result, the present research concentrated on looking at and evaluating the viewpoints that relevant experts shared on platform (X) via a variety of tweets. The present study takes a qualitative approach, analyzing a collection of expert tweets on IoT in education on platform X using qualitative content analysis. The primary themes of the study findings, the software-based and material-based enablers of IoT in education, indicate the key potentials of IoT in education. These consist of data, sensors, interactive devices, e-learning tools, network accessibility and communications, integrating developing technologies, and system administration. The enormous individual enablers of IoT in education also include sustainability, professional growth, planning, preparing the next generation, and upholding the safety of the learning environment. The study suggested that in order to handle the IoT, classrooms and the educational environment needed to be restructured. Additionally, human resources needed to be developed in order to keep up with the educational environment’s progress.

Social and environmental issues gain more importance for society that stimulates companies to adopt and integrate more sustainability practices into their business activities. This study is embedded in almost uncovered in the literature context of Russian business that undergoes its ESG transformation in conditions of unprecedented sanctions and hostile institutional environment. The study aims to reveal the role of internal stakeholders (top managers, line managers, and employees) in successful implementation of a company’s ESG practices along various dimensions. Using the primary data from 29 large Russian companies the fsQCA method is applied to identify various configurations of contingencies that stimulate their ESG performance. The analysis results in identification of two alternative core conditions for high ESG performance in Russian companies: high top management commitment to sustainability and low employees’ commitment to sustainability or the employees’ awareness about sustainability. At the end, the study results in two generic profiles composed of top management commitment, line management support, and employees’ awareness, behavior, and commitment towards ESG performance. The results show two different approaches towards ESG transformation that may bring a company to the comparably similar desired outcome. The study has a potential for generalization on a wider scope of emerging market contexts.

In order to create the possibility of economic breakthrough development, remove economic institutional bottlenecks, release resources, and develop the economy quickly and sustainably in Vietnam in the coming time, it is impossible not to mention solutions to improve the quality, create breakthroughs in training and fostering talents. This is one of the important solutions in the context that the Party and State require the application and development of science and technology more and more extensively in all fields and all sectors in Vietnam. The article focuses on researching the the political basis, legal basis, and practical basis for training, fostering, attracting and employing talents in Vietnam. Meanwhile, statistics on undergraduate and postgraduate training in the period of 2016–2022, the training level of the workforce and the Global Talent Competitiveness Index show that Vietnam has not achieved many positive changes in training, fostering, attracting and employing talents as expected. The article is approached from many different aspects, including the perspective of leaders and managers at the head of state agencies, the perspective of businesses and the perspective of the university teaching staff and scientific research workers themselves. On that basis, the article points out the key contents that need addressing so as to build solutions to improve quality, create breakthroughs in training, fostering, attracting and employing talents in Vietnam in the context of international integration and science and technology development. The main contributions of the article focus on the identification of the concept of “talent”, the criteria for determining “talent” and the renewal of awareness of policies and laws on training, fostering, attracting, employing, introducing and recommending talents.

The proportion of national logistics costs to Gross Domestic Product (NLC/GDP) serve as a valuable indicator for estimating a country’s overall macro-level logistics costs. In some developing nations, policies aimed at reducing the NLC/GDP ratio have been elevated to the national agenda. Nevertheless, there is a paucity of research examining the variables that can determine this ratio. The purpose of this paper is to offer a scientific approach for investigating the primary determinants of the NLC/GDP and to advice policy for the reduction of macro-level logistics costs. This paper presents a systematic framework for identifying the essential criteria for lowering the NLC/GDP score and employs co-integration analysis and error correction models to evaluate the impact of industrial structure, logistics commodity value, and logistics supply scale on NLC/GDP using time series data from 1991 to 2022 in China. The findings suggest that the industrial structure is the primary factor influencing logistics demand and a significant determinant of the value of NLC/GDP. Whether assessing long-term or short-term effects, the industrial structure has a substantial impact on NLC/GDP compared to logistics supply scale and logistics commodity value. The research offers two policy implications: firstly, the goals of reducing NLC/GDP and boosting the logistics industry’s GDP are inherently incompatible; it is not feasible to simultaneously enhance the logistics industry’s GDP and decrease the macro logistics cost. Secondly, if China aims to lower its macro-level logistics costs, it must make corresponding adjustments to its industrial structure.

Conspiracy theories during Covid-19 pandemic spread worldwide, including in Indonesia. What political and religious factors explain their spread in Indonesia with particular reference to the DKI Jakarta province, its surrounding municipalities, and West Sumatera province? This study aimed to answer the questions. It employed a qualitative approach with multi-data collection methods, including those from media, documents, and interviews. The spread of Conspiracy theories benefited from the democratic system that promotes the freedom of information in using social media. First, the government officials initially spread conspiracy theories to satisfy people’s anxiety about the obscured Pandemic. However, they resulted in the government’s ambiguous, controversial, and reckless policies leading to people’s distrust of the government. Jokowi-Makruf Amien, political opponents capitalized on the government’s poor policies to spread conspiracy theories which partly discredited the Jokowi-Amien administration. Both government officials and the opposition capitalized on politics and religious teaching or supra-natural pretexts to posit their conspiracy theories.