In this study, we are interested in WCM (working capital management) strategies and profitability in the UK furniture manufacturing sector. Observing the period from 2007 to 2023 of public companies panel data has found that extreme (aggressive and conservative) and moderate (moderate) WCM approaches are associated with firm performance. The results indicate that a conservative WCM investment policy augments liquidity and profitability and thereby confirms that maintaining liquidity is conducive to operational efficiency. Novel to the literature and considering economic externalities and technological progress, the analysis carries important implications for academics and working capitalists concerning profitability enhancement via better WCM.

The border is a strategic area within the Republic of Indonesia because it has potential natural resources and market opportunities and is related to aspects of sovereignty, defense and security. The division of the Papua region based on astronomical lines causes the traditional region, inhabited by tribes with the same spiritual-culture, to be divided into two countries. The Kanum tribe, who live in the border region of PNG and Indonesia, have close kinship relations. This research aims to analyze the social interactions of cross-border communities, especially the interdependence of the Kanum Tribe in Sota, Merauke Regency, with Papua New Guinea. The research used social interaction theory and interdependence theory, as well as qualitative descriptive methods by interviewing 15 informants. The research results support Polanyi’s statement but refute Omolomo’s, confirm positive competition, and eliminate indicators of conflict in the social interactions of the Kanum Tribe. The main problem found was unclear population data for the Kanum community who live in PNG but receive facilities from Indonesia. The dominant inhibiting factor comes from the PNG border condition, and the dominant supporting factor comes from the Sota border conditions (geography, infrastructure, economics and government policy). However, the condition that is equally a during factor in the conditions of the PNG and Sota borders is culture.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

The mining issue’s real-world impact is directly linked to the insufficient policing efforts by relevant institutions, potentially affecting the credibility of law enforcement agencies and regional performance. This research project sought to evaluate policing performance related to mining activities in Indonesian regional areas. Using an indexing method, a composite index was developed based on supervision, partnership, and law enforcement aspects. This index functioned as a representation of policing within the mining and quarrying context. The evaluation was carried out in Indonesian provinces with active mining and quarrying operations. The composite index was then juxtaposed with regional gross domestic products to gauge the correlation between policing and regional economic performance. Results revealed that regions heavily reliant on mining for regional GDP, like East Kalimantan, South Sumatera, and Papua, tended to have lower policing indices due to shortcomings in supervision and law enforcement. Conversely, regions with stronger policing indices typically excelled in the supervisory dimension, as seen in Yogyakarta. The study suggests that engaging with communities and increasing the ratio of mine inspectors to mine areas can enhance mining governance and regional competitiveness. Boosting the number of mine inspectors in specific areas can also positively impact overall policing activities within mining regions.

Housing is one of the most significant components of sustainable development; hence, the need to come up with sustainable housing solutions. Nevertheless, the sales of houses are steadily falling due to the unaffordability of houses to many people. Based on the expanded community acceptance model, this research examines the relationships between sustainable housing and quality of life with the moderating factors of knowledge, technology, and innovation in Shenzhen. Additionally, it aims to delineate the principal dimensions influencing quality of life. The study employs purposive sampling and gathers data from residents of Shenzhen via a Tencent-distributed survey. Analysis was conducted using Smart Partial Least Squares (PLS) 4.0. Results indicate a positive correlation between economic sustainability in housing and quality of life. Contrarily, the social and environmental aspects exhibited negligible impacts on quality of life. Knowledge, technology, and innovation were identified as significant moderators in the correlation among all three sustainable housing dimensions and quality of life. The findings are anticipated to enhance understanding of the perceived impacts of sustainable housing on quality of life in Shenzhen and elucidate the role of knowledge, technology, and innovation in fostering this development.

During his 22-year rule, Turkey’s populist leader Erdoğan not only ensured his control of mainstream media ownership, but he also aligned the language and style of these media with his own populist politics. This investigation presents a unique perspective by highlighting the AKP’s establishment of a network of loyal media outlets and business individuals through crony capitalism while also demonstrating that the party garnered loyalty from religious foundations, and the urban poor due to the aid and financial support provided by AKP municipalities. The primary objective of this research is to offer a distinct scholarly contribution by analyzing the influence of crony capitalism and welfare policies within the context of populist politics. This study employed a methodology centered around network graphs designed to reveal connections between the AKP, various media outlets, and associations and foundations, thereby highlighting the AKP’s association with key actors involved in the establishment of a neoliberal-conservative hegemony.

Overwhelming studies unanimously agreed that preservation of the environment is a central climax in the discourse of green banking. There is a growing interest in exploring green banking practices for fostering financial inclusion, economic growth and sustainable development as part of Vision 2030 in Saudi Arabia. There are insufficient studies that examine this in the context of Saudi Arabia. This study aims at exploring the potential of green banking in order to attain sustainable banking and financial inclusion in achieving vision 2030in the country. Qualitative content analysis is used as a methodology of the study. Data were gathered through different sources such as: Web of Science (WOS), related journals, newspapers, published references, research papers, library sources and environmental organizations reports. It is indicated that green banking initiatives can be instrumental in fostering sustainable economic and environmental development in the Kingdom. The paper highlighted various activities of green banking such as: renewable and clean energy, financing green agriculture/food security, high-quality infrastructure among others. Nonetheless, some impediments to the green banking practices such as: risks facing green banks, poor quality of financial services among others are also mentioned in this paper. The paper proffers solutions to the challenges impeding green banking practices. In conclusion, the financial and banking industries in Saudi Arabia has been proving reform of the sector through greening economy. It is there suggested that the stakeholders and policymakers should provide efficient and effective technical, operational legal frameworks for enhancing green economy in achieving Vision 2030 in the country.

Current study examines the intervening role of team creativity for the relationship of four kinds of KM practice with innovation and the moderating effect of proactiveness in IT companies based on a Knowledge-Based View (KBV). Data was collected from 316 employees of IT companies who engage in software development in teams with the help of a simple random sampling method. Results indicate that KM practices have a positive impact on innovation. Also, team creativity plays mediating role in the relation of two KM practices i.e., knowledge sharing and knowledge application with innovation. Whereas proactiveness plays a positive moderating role in the relation of knowledge application and knowledge generation with innovation. Moreover, it plays a negative moderating role in relation of Knowledge sharing with innovation. This research adds to the body of literature by suggesting a framework of knowledge diffusion, knowledge storage, knowledge generation, knowledge application, team creativity, proactiveness, and innovation in a single model. This research also adds to the body of literature by proposing the intervening role of team creativity in the relationships of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. The results of this research help the managers to use the team creativity concept to intervene in relation of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. The results of the current study also give valuable insights to managers into why they can use the proactiveness to moderate the relations of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. Current study adds in the body of literature by proposing the entire manuscript on the basis of two theories i.e., Knowledge-Based View (KBV) builds on and expands the RBV.