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.

This study examines the impact of parliamentary thresholds on the Indonesian political system through the lens of the Routine Policy Implementation Model and the Strategic Policy Implementation Model. The main objective is to evaluate the effectiveness of parliamentary thresholds in managing political fragmentation, assess their impact on stability and representation in the legislative system, and understand their implementation’s technical and strategic implications. Using a qualitative approach supported by interview studies and field observations, this research combines analysis of election data in the 2009, 2014, and 2019 elections with a qualitative assessment of policy changes and political dynamics. The Routine Policy Implementation Model focuses on the technical aspects of threshold implementation, including vote counting procedures and seat allocation efficiency. Meanwhile, the Strategic Policy Implementation Model examines the broader implications of these thresholds for political consolidation, government effectiveness, and the representation of minor parties. The results show that the parliamentary threshold has significantly reduced political fragmentation by consolidating the number of parties in Parliament, resulting in a legislative system that is cleaner and easier to administer. However, this consolidation has also marginalized small parties and limited political diversity. The novelty of this study lies in its comprehensive analysis of how parliamentary thresholds affect administrative efficiency and strategic political stability in Indonesia, compared to democratic countries in transition, such as Slovenia and Montenegro. In conclusion, although parliamentary thresholds have increased political stability and government effectiveness, they have also raised concerns about the reduced representation of small and regional parties. The study recommends maintaining balanced thresholds that ensure stability and diversity, implementing mechanisms to review thresholds periodically, and involving diverse stakeholders in adjusting policies to reflect evolving political dynamics. This approach will help balance the need for a stable legislative environment with broad representation.

Consumers, particularly women, pursue beauty and health in order to uphold their image within society, which has contributed to consistent demand for cosmetics. The cosmetics market, driven by globalization and cultural exchange, sees Thai cosmetics gaining popularity among Chinese women. There has been a significant rise in the popularity of Thai cosmetics, known for their natural ingredients and innovative formulations. With a growing interest in cross-cultural consumer behaviour, particularly in the context of skincare and make-up products, understanding how different age groups perceive and choose Thai cosmetics is crucial for effective marketing strategies. The main issue is the development of consumer preferences over time among Chinese women who have only recently been given the opportunity to choose among many brands. This qualitative study explores the intergenerational differences in Chinese female consumers’ preferences for Thai cosmetics, aiming to uncover rich insights into their perceptions, attitudes, and behaviours. The target population is female Chinese who have visited Thailand and purchased or used Thai-branded cosmetics. Key themes emerge regarding the perception of product efficacy, the cultural authenticity and the role of digital media and trends in influencing product choices. Findings highlight nuanced generational preferences, with older cohorts emphasizing trust and familiarity with established brands, while younger cohorts prioritize innovation, sustainability, and personalized beauty experiences. These insights provide valuable implications for marketers seeking to tailor strategies and product offerings to engage effectively diverse generational segments within the competitive cosmetics market.

This study aimed to gain insights into the attitudes and strategies of top management regarding workplace happiness within a semi-government organization in the United Arab Emirates (UAE). Six senior managers at the organization were interviewed to explore their perspectives on employee happiness and the initiatives implemented to enhance it. Thematic analysis of the interview transcripts revealed several key findings. Top managers demonstrated strong commitment and willingness to prioritize employee well-being through long-term research-driven improvements. A variety of strategies incorporating personal, organizational, and Human Resources Management (HRM) factors known to impact happiness were utilized. Religious considerations and empowerment initiatives respect personal values while fostering intrinsic motivation. Top leaders modeled strategic priorities through their conduct, emphasizing visible support. The organization balanced individual needs with organizational goals respectfully. The findings provide practical implications for optimizing retention and performance outcomes through dedicated strategic happiness efforts guided by empirical research. However, more extensive research across diverse populations could further advance understanding in this field.

The relationship between aid and corruption remains ambiguous. On the one hand, aid may benefit a country if the aid management system runs efficiently and transparently. On the other hand, aid tends to create new problems, namely corruption, especially in developing countries. This research examines the aid-corruption paradox in Indonesian provinces from a spatial perspective. The data was obtained from the Indonesian Ministry of Finance, the National Development Planning Agency of Indonesia, the Corruption Eradication Commission of Indonesia, and the Electronic Procurement Service, referring to 34 Indonesian provinces between 2011 and 2019. The research applies the spatial panel method and uses Haversine distance to construct the weighted matrix. The spatial error model (SEM) is the best for Model 1 (Grants) and Model 2 (Loans) and the best corruption model in Model 3 (Gratification). The spatial autoregressive model (SAR) is the best approach for Model 4 (Public Complaints) and Model 5 (Corruption). The findings show that there is no spatial dependence between provinces in Indonesia in terms of grants or loans. However, corruption in Indonesia is widespread.

The purpose of this study is to explore the relationship among higher vocational college (HVC) students’ social support (SS), learning burnout (LB), and learning motivation (LM), and to further explore the influence regulation mechanism. By analyzing the questionnaire survey data of 500 HVC students, this study found some important conclusions. First, a positive correlation is found between SS and LM, whereas LB exhibits a negative correlation with LM. Second, regression analysis results indicate significant influences of SS and LB on LM, with the latter serving as a partial intermediary between SS and LM. Lastly, analysis of group disparities reveals noteworthy distinctions in SS, LB, and LM across students of varying grades. These discoveries underscore the pivotal roles of SS and LB in molding the LM of HVC students, offering valuable insights for educational practices and policy recommendations. This study benefits the understanding of the key factors in the learning process of HVC students and provides a new direction for further research.

 Entrepreneurial intentions, considered to be the best predictor of entrepreneurial behaviour, have attracted extensive attention among academics, practitioners, and policymakers. This study examines the mediating role of the theory of planned behaviour between university students’ proactive personality, entrepreneurship education, entrepreneurial opportunities, and entrepreneurial intentions. The results of this study showed that both attitudes toward entrepreneurship and perceived behavioural control mediated these relationships, except that perceived behavioural control did not mediate the effect of entrepreneurship education on entrepreneurial intentions, and subject norm did not mediate any relationship. Lastly, this study guides universities, policymakers and practitioners to fully focus on developing attitude entrepreneurship and perceived behaviour control through education and training among graduates and employees. Suppose there is a presence of good entrepreneurial opportunities. In that case, they will form stronger intentions to start new businesses and expand their businesses to drive socio-economic growth, innovation and job creation among graduates.

This study aimed to analyze the effect of training programs on entrepreneurial self-efficacy (ESE) and the Optimism of micro, small, and medium enterprises (MSMEs). The research was conducted at Babakan Madang MSMEs, Bogor Regency, assisted by Human Resources Education and Training Center (P2SDM) under the Community Service Institution (LPPM) at IPB University (IPB). The sample size was set at 100 SMEs with a purposive sampling method. Data was obtained by distributing questionnaires and analyzed using Structural Equation Modeling (SEM). The results of the study were as follows: 1) Reactions in the training program did not affect the ESE of MSME actors, 2) Learning in the training program affected the ESE of MSME actors, 3) Behavior in the training program did not affect the ESE of MSME actors, 4) Results in the training program does not affect the ESE of MSME actors, and 5) ESE affects the Optimism of MSME actors. The effect of ESE on the Optimism of MSME actors is greater than the effect of learning in training programs on the Optimism of MSME owners.