This study aims to discover the relationship between growth sales, capital structure, and corporate governance on financial performance of energy and basic material sector public companies in Indonesia. Financial performance is observed from 2 aspects: market performance (Tobin's Q) and profitability performance (ROA). The population in this study is firms in the energy and basic material sector on Indonesia Stock Exchange. The total population is 248 firms. 39 firms were selected as samples. The data is obtained from the annual report which starts from the period 2018 to 2022. A total of the population was determined as samples by purposive sampling method. Data analysis using panel data regression. The result shows: 1) Growth Sales have a significant influence on market performance; however, it does not have a significant effect on profitability performance. 2) Capital Structure significantly influences market and profitability performance 3) Corporate governance significantly influences market and profitability performance. Suggestions for companies that must strive to increase sales, maintain good corporate governance and pay attention to the company's capital structure in a balanced manner.

This study validates the Intercultural Competence and Inclusion in Education Scale (ICIES), a novel instrument designed to assess students’ perceptions of inclusivity and intercultural competence in multiethnic secondary schools. Using a sample of 276 high school students from Western Romania, the ICIES identified three dimensions: ethnic appreciation and support, intercultural engagement and integration, and school unity and cohesion. Exploratory factor analysis confirmed the scale’s structural validity, while network analysis revealed key interconnections among its components. Findings highlight the critical role of inclusive teaching strategies and school cohesion in fostering intercultural competence. The ICIES provides educators and policymakers with actionable insights for designing interventions that promote empathy, mutual respect, and a sense of belonging in diverse school settings. These results contribute to the development of educational policies aimed at fostering inclusion and addressing the needs of increasingly multicultural classrooms.

The increasing demand for electricity and the need to reduce carbon emissions have made optimizing energy usage and promoting sustainability critical in the modern economy. This research paper explores the design and implementation of an Intelligent-Electricity Consumption and Billing Information System (IEBCIS), focusing on its role in addressing electricity sustainability challenges. Using the Design Science Research (DSR) methodology, the system's architecture collects, analyses, and visualizes electricity usage data, providing users with valuable insights into their consumption patterns. The research involved developing and validating the IEBCIS prototype, with results demonstrating enhanced real-time monitoring, load shedding schedules, and billing information. These results were validated through user testing and feedback, contributing to the scientific knowledge of intelligent energy management systems. The contributions of this research include the development of a framework for intelligent energy management and the integration of data-driven insights to optimize electricity consumption, reduce costs, and promote sustainable energy use. This research was conducted over a time scope of two years (24 months) and entails design, development, pilot test implementation and validation phases.

With the requirements of New English Curriculum Standards, English teaching has shifted towards organising content thematically, focusing not only on the transmission of linguistic knowledge but also on the improvement of students' comprehensive quality during language learning. This evolution undoubtedly raises higher demands on English instruction. Unit-based integrated teaching, as an innovative pedagogical model, is characterised by its holistic, interconnected, progressive, and comprehensive features. It can help students to build a correlated knowledge network facilitates the establishment of connections between disparate pieces of knowledge, deepens students' understanding and enhances their retention, improves their overall linguistic competence and learning ability, so as to foster the comprehensive development of core literacy. Therefore, this article takes the teaching of English in compulsory education as an example, and explores and elaborates on the design and implementation path of integrated teaching of English units under the new curriculum standards from four aspects: teaching objectives, teaching content, teaching process, and teaching evaluation, in order to provide reference for promoting integrated teaching of English units in compulsory education.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

The rapid rise of live streaming commerce in China has transformed the retail environment, with electronic word-of-mouth (eWOM) emerging as a pivotal factor in shaping consumer behavior. As a digital evolution of traditional word-of-mouth, eWOM gains particular significance in live streaming contexts, where real-time interactions foster immediacy and engagement. This study investigates how eWOM influences consumer purchase intentions within Chinese live streaming platforms, employing the Information Adoption Model (IAM) as theoretical framework. Using a grounded theory approach, this research applies NVivo for data coding and analysis to explore the cognitive and emotional processes triggered by eWOM during live streaming. Findings indicate that argument quality, source credibility, and information quantity significantly enhance consumer trust and perceived usefulness of information, which, in turn, drives information adoption and purchase intention. Furthermore, the study reveals that social interaction between live streaming anchors and audiences amplifies the influence of consumers' internal states on information adoption. This study enhances the Information Adoption Model (IAM) by introducing social interaction as a moderator between consumers' internal states toward live streaming eWOM and their adoption of information, highlighting the value of social interaction in live streaming. It also incorporates information quantity, showing how eWOM quantity affects trust and perceived usefulness. Furthermore, the study contributes to exploring how factors like argument quality, source credibility, and information quantity shape consumer trust and perceived usefulness, offering insights into the cognitive and emotional processes of information adoption in live streaming.

Recent times have seen significant advancements in AI and NLP technologies, poised to revolutionize logistical decision-making across industries. This study investigates integrating ChatGPT, an advanced AI language model, into strategic, tactical, and operational logistics. Examining its applicability, benefits, and limitations, the study delves into ChatGPT's capacity for strategic logistics planning, facilitating nuanced decision-making through natural language interactions. At the tactical level, it explores ChatGPT's role in optimizing route planning and enhancing real-time decision support. The operational aspect scrutinizes ChatGPT's capabilities in micro-level logistics and emergency response. Ethical implications, encompassing data security and human-AI trust dynamics, are also analyzed. This report furnishes valuable insights for the logistics sector, emphasizing AI's potential in reshaping decision-making while underscoring the necessity for foresight, evaluation, and ethical considerations in AI integration. In this publication, it is assumed that ChatGPT is not entirely reliable for decision-making in the logistics field: at the strategic level, it can be effectively used for "brainstormin" in preparing decisions, but at the tactical and operational level, the depth of the knowledge is not sufficient to make appropriate decisions. Therefore, the answers provided by ChatGPT to the defined logistic tasks are compared with real logistic solutions. The article highlights ChatGPT's effectiveness at different levels of logistics and clarifies its potential and limitations in the logistics field.