Students from different cultures possess varying levels of skills in learning, remembering, and understanding concepts. Some terms and their explanations may seem easy for one group of students but difficult for another. Therefore, delivering educational content that aligns with student’s learning capabilities is a challenging task based on cultural orientations. This study addresses the learning challenges by developing a Thesaurus Glossary E-learning (TGE) framework method. This study introduces the TGE method which is a multi-language tool with visual associations that adapts to students’ capabilities. It also examines cultural differences and native languages, particularly aiding Arab Native to visualize appropriate terms (thesaurus) and their explanations (glossary) based on students’ learning capabilities. TGE learns from students’ term selection behavior and displays terms at a simple or advanced level that matches their learning ability. Additionally, TGE demonstrated its effectiveness as an e-learning tool, accessible to all students anytime and anywhere. The study analyzed 314 records related to student performance, out of which 114 students were surveyed to evaluate the effectiveness of the TGE method. This work presents TGE as a novel e-learning tool designed to enhance conceptual thinking within the context of modern educational practices during the digital transformation. TGE is based on artificial intelligence algorithms and associative rules that simulate the human brain, establishing logical connections between related key terms and sketching associations among diverse facets of a situation. An experiment was conducted at a private university in the Sultanate of Oman to assess the effectiveness of the proposed TGE tool. TGE was integrated with selected subjects in information systems and used by the students as a resource for e-learning methods and materials. The results show that 85% of students who used TGE improved their performance by 19%. We believe this work could establish a new smart e-learning teaching method and attract modern and digital universities to enhance student learning outcomes linked with conceptual thinking.

Given its insular geographic location, Taiwan inherently benefits from a natural advantage in developing its shipping industry, positioning it as a critical sector for the nation’s economic advancement. The shipping industry operates within a highly competitive maritime market, wherein ocean freight forwarders provide services on a global scale, thus classifying them within the international transportation and logistics industry. The global competition from logistics peers renders the services highly substitutable. This study breaks new ground by integrating the SERVQUAL scale with advanced methodologies such as the Analytic Hierarchy Process (AHP) and Decision-Making Trial and Evaluation Laboratory (DEMATEL) to assess and enhance service quality in the shipping industry. By segmenting the five dimensions of SERVQUAL, the study delineates 19 specific evaluation indicators. The expert questionnaires developed and analyzed through AHP and DEMATEL reveal a previously unidentified link between specific service quality dimensions and customer satisfaction. The findings from this analysis offer crucial insights into the critical success factors (CSFs) of service quality and their causal interrelationships, thereby establishing a model for service standards. By leveraging the identified CSFs and understanding the causal relationships among these key factors, ocean freight forwarders can enhance and optimize their value propositions and resources. This proactive approach is expected to significantly improve service quality, fortify core competitiveness, and elevate customer support and satisfaction levels, ultimately leading to an increased market share and ensuring sustainable business operations.

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.

Companies are impacted by toxic leadership phenomena, resulting in many dissatisfied employees, low morale, and reduced progress. The fundamental mismatch between good leadership and harmful actions of toxic leaders is the primary cause of the problem. Toxic leadership can also be developed from narcissistic behavior of considering personal interests or using humiliation to maintain power. In this context, employees are negatively affected, resulting in higher stress levels, poorer job satisfaction, and a significant decrease in trust. Therefore, this research aims to explore the impact of toxic leadership and other factors on companies. The sample consists of 187 senior employees in the accounting department who worked in manufacturing companies. The results showed that toxic leadership influences role stress, while role stress affects emotional exhaustion and reactive work behavior. Moreover, future research should be conducted using other samples such as hospital employees or pay attention to other aspects related to role stress.

The proposed scientific article aims to analyze the application of Lean Six Sigma in the food industry. To this end, a detailed methodology has been designed that ranges from the selection of the works to the synthesis and presentation of the results obtained. The methodology is based on rigorous inclusion criteria to ensure the relevance and quality of the selected sources, including books, academic articles, theses, and other relevant documents. Through extensive searches of academic databases and other reliable sources, key works were identified that specifically address the implementation of Lean Six Sigma in the context of food production. Once the relevant papers were collected, a critical analysis was conducted to identify common themes, trends, and key findings. The works were classified according to their main focus, such as process improvement, waste reduction, supply chain optimization and food safety assurance. This categorization allowed the information to be organized in a coherent way and to facilitate the synthesis of the results. The results obtained were presented in a table that included details about each selected work, such as title, author, year of publication, abstract and links to the original source. This structured and rigorous approach provides a clear and comprehensive view of the topic, contributing to the advancement of knowledge in this area and offering practical guidance for practitioners and researchers interested in the application of Lean Six Sigma in the food industry. The literature on Lean Six Sigma in the food industry highlights its importance in improving efficiency, quality, and safety. Key recommendations include gradual implementation, appropriate training, focus on quality, and continuous improvement.

Throughout the course of a project cycle, the many phases of project management—including planning, execution, control and monitoring, and ending—are integrated and executed. In modern firms, project management has become the dominant tool for managing change. Best practices have emerged due to global project management practices and company evolution. The primary goal was to investigate how project management approaches affected project performance of the Saudi Arabia Small and Medium Sized Enterprises (SMEs). This study investigated the impact of various project management practices including risk management, communication, leadership, and stakeholder management, on project performance in manufacturing SMEs in Riyadh, Saudi Arabia. A quantitative research methodology was employed, with data collected from 250 employees (i.e., supply chain, finance and R&D managers/supervisors) across 8 SMEs. The results revealed that risk management, leadership practices, and stakeholder management significantly contribute to project performance. Surprisingly, no significant relationship was found between communication practices and project performance. The findings of this study emphasize the importance of effective risk management, strong leadership, and efficient stakeholder management in achieving successful project outcomes. Finance managers and R&D managers in Saudi manufacturing SMEs should lead and engage stakeholders to improve project performance. Supply chain managers must manage risk and maintain stakeholder relationships to avoid disruptions. Communication improvements, despite their small impact, are essential for departmental coordination. Global project management strategies tailored to local culture and business will improve project success.

This research aims to investigate the factors shaping the investment choices of individuals in Saudi Arabia concerning cryptocurrencies, particularly focusing on the influence of the Fear of Missing Out (FOMO) psychological phenomenon. This study employs a mixed-methods approach to comprehend the factors influencing Saudi investors' decisions in the cryptocurrency realm. Quantitative surveys are conducted to gauge perceptions of risk, return, regulatory factors, and social influence. Additionally, qualitative interviews delve into the nuanced interplay of these elements and the impact of FOMO on decision-making. Integrating the Theory of Planned Behavior and Behavioral Finance theories, this research offers a holistic understanding of cryptocurrency investment determinants. The combined quantitative and qualitative methods provide a comprehensive view, enabling an in-depth analysis of the subject matter. The study reveals that Saudi Arabian investors' decisions regarding cryptocurrencies are significantly influenced by multiple factors, including perceived risk, potential return, regulatory environment, and social dynamics. FOMO emerges as a crucial psychological factor, interacting with these influences and driving decision-making. This research underscores the intricate interplay between these factors and FOMO, shedding light on the dynamics of cryptocurrency investment choices in the Saudi Arabian market. The findings hold implications for policymakers, financial institutions, and investors seeking deeper insights into this evolving landscape. Drawing from the Theory of Planned Behavior and Behavioral Finance, it examines perceived risk, return, regulatory factors, and social influence in influencing cryptocurrency investment choices among Saudi investors, focusing on the influence of Fear of Missing Out (FOMO).  The research outcome provides insights for policymakers, financial institutions, and investors seeking to understand cryptocurrency investment dynamics in Saudi Arabia.

Business model innovation (BMI) has garnered substantial academic and corporate attention in recent decades. Researchers have not yet agreed on the most complicated BMI practices in the high-tech startups (HTS). Despite being the second-biggest economy in the world today, China has done little research on the practice of business model innovation in China’s high-tech startups. This study addresses the factors that impact the business model innovation of high-tech startups in China. Our study aims to fill the research gap by visualising and analysing, using systematic literature review (SLR) analyses and reviewing 36 in-depth articles, from 688 academic literature sources. Relevant publications from Scopus, Springer, ScienceDirect, Web of Science, IEEE Xplore, and the JDM e-library expose the current research status from 2013 to December 2023 without bias. We conducted a literature-based investigation to identify essential insights on the BMI factors in the literature and derived a high-tech startup’s BMI critical factor. Our study shows that three main factors affect the innovation of business models in high-tech startups in China. The findings raise managers’, entrepreneurs’, and executives’ knowledge of corporate resource bricolage and cognitive style constraints in business model innovation and their pros and cons. The findings will help Chinese academics understand enterprises’ institutional environment and resource bricolage as final suggestions and proposals for corporates, regulators, and policymakers are presented.