Effect of Financial Distress on Tax Avoidance: A Random Effect Panel Regression Study

Habib Endris Yimam1*, Dr.N. Kishore Babu2 PDF

This study investigates the influence of financial distress on tax avoidance of manufacturing firms in South Wollo, Ethiopia, utilizing panel data. 49 companies were chosen by stratified and purposive sampling techniques. The analysis exploits secondary data obtained from the financial statements and annual reports of manufacturing firms. The study employed descriptive statistics and a random effects regression model to achieve its aims. The findings reveal that financial distress, along with profitability, sales growth, and solvency, has a statistically significant negative effect, whereas liquidity, efficiency, and leverage have a statistically significant positive impact. These results suggest that tax authorities should crack down harder and conduct focused audits on companies that are highly liquid, efficient, and leveraged, as they are more susceptible to tax avoidance, and they should also work to improve their risk-based assessment models to identify aggressive tax methods.  

Development of a Standardized Instrument to Measure Cognitive Agility among Secondary School Students

Dr. Zainab Qamar, Dr. Muhammad Aamir Hashmi PDF

This research was designed to design and test a standardized tool to assess cognitive agility in students in secondary school. Cognitive agility, which was viewed as the capacity to flexibly switch thinking and adapt to dynamic learning environments, was conceptualized in five-dimensions viz., problem-solving skills, creativity, learning speed and working memory, decision-making, and open-mindedness. Based on the conventional scale development methods, a 35-item, 5-point Likert-type Cognitive Agility Scale (CAS) was designed and confirmed with the help of 350 students’ data. Exploratory Factor Analysis (EFA) supported the five factors solution with 62 percent of the total variance and the Confirmatory Factor Analysis (CFA) provided evidence of good model fit (CFI =.90, TLI =.88, RMSEA =.06). The analysis of reliability revealed a high degree of internal consistency within the dimensions (α =.75 -.82) and a high overall (α =.89). The CAS showed good psychometric qualities and offered an educator good instrument to evaluate and improve adaptive thinking, creativity, and decision making in the 21stcentury education.  

Cognitive Agility and Science Motivation as Predictors of Secondary School Students' Science Achievement Indistrict Lahore

Dr. Zainab Qamar, Zainab Kamran PDF

The current study investigated the combined effect of secondary school students’ cognitive agility and science motivation on science outcomes in district Lahore. Under quantitative research and positivist paradigm, correlation design was employed to answer the research questions. A total of 2,1459th graders from 39 schools of district Lahore were selected as a sample by using multistage sampling process which include stratified and cluster sampling techniques. Validated and reliable research instruments based on 5-point Likert type scale were used to survey selected sample. The findings revealed moderate levels of perception regarding both psychological constructs. Moreover, strong and moderate correlation were found among all three study variables. The findings of regression analysis showed that combined effect of cognitive agility and science motivation explained approximately 61% of variance in students’ achievement in science, with cognitive agility acted as stronger predictor than motivation. These results signified the need to promote, reinforce, and boost these psychological constructs to strengthen the learning outcomes of students in the subject of science.

Educational Privatization, Public Policy and Inclusive Growth in Telangana (2014-2025): Implications for SC/ST/Women Empowerment

Dasari Ravi Ratnayake, Dr.Sonal Mobar Roy PDF

Since the formation of Telangana in 2014, the state has emerged as one of India’s fastest-growing economies with a strong focus on inclusive development. However, the rapid expansion of private education has raised concerns about equity and social justice. This paper examines the intersection of educational privatization, public policy, and inclusive growth in Telangana from 2014 to 2025, with a particular focus on Scheduled Castes (SCs), Scheduled Tribes (STs), and women. Drawing on data from UDISE+, AISHE, NFHS-5, the Socio-Economic Outlooks (SEO) 2023–2024, and secondary literature, the study evaluates trends in enrolment, dropout rates, digital access, and higher education participation. Using a sociological framework rooted in Bourdieu’s concept of cultural capital and Ambedkar’s vision of social democracy, the paper argues that privatization has deepened stratification within the educational system, particularly affecting marginalized groups. Nevertheless, state policies, affirmative action, and entrepreneurship initiatives such as the Dalit Indian Chamber of Commerce and Industry (DICCI) have emerged as critical pathways for linking education to empowerment. The study concludes that Telangana’s inclusive growth depends on strengthening public education, regulating private fees, bridging the digital divide, and integrating skill-based, entrepreneurial education aligned with DICCI’s model of Dalit capitalism.

Fostering Achievement: The Role of Self-Efficacy in Cultivating Successful Intelligence Skills among Secondary School Students

1Savitha.K.K, 2Dr.S.Poonguzhali PDF

This study investigated the relationship between self-efficacy and Successful Intelligence (SI)—comprising analytical, creative, and practical abilities—among secondary school students. Utilizing a correlational design, data was collected from a sample of 500 students from 15 inclusive schools of Kerala state using a validated self-efficacy questionnaire and a scale of Successful Intelligence . The analysis revealed a significant positive correlation between students' overall self-efficacy and their total Successful Intelligence score.  These findings suggest that a student's belief in their ability to succeed is fundamentally linked to their capacity to apply, generate, and evaluate knowledge effectively in diverse contexts. The results support the integration of meta cognitive and self-regulatory training, alongside the development of triarchic skills, to foster holistic academic and life success in secondary education.  

Evaluating the Quality of Health Services Provided to Women in Government Hospitals and their Significance in Yemeni Women's Development in Sana'a Governorate (2010--2020)

Munir Saleh Al-Maqaleh, Fuad Mansoor Al-Ward PDF

This study provides a quality assessment of health services for women in government hospitals across the Sana’a Governorate between 2010 and 2020. The primary objective of this study is to analyze the significance of these services in supporting the development and empowerment of women in Yemen. Employing a descriptive-analytical methodology, the research utilized a purpose-designed questionnaire, grounded in the SERVQUAL service quality model, as the primary data collection instrument. The study sample consisted of 100 women who received services at government hospitals in the Hamdan and Sanhan directorates. The data were analyzed using the Statistical Package for the Social Sciences (SPSS), focusing on measuring service quality across five SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The findings revealed an overall moderate level of service quality (mean score: 2.62), with significant deficiencies identified across all five dimensions of service quality. Notable areas of deterioration included the consistent availability of medication, staff efficiency, compromised by disrupted incentives and salary payments, and the efficacy of the monitoring systems. Consequently, female beneficiaries expressed widespread dissatisfaction, perceiving the services as inadequate and inconsistent. This perception compelled many to seek care from the private sector despite the associated financial burden. Conversely, the study identified several relative strengths, such as clear informational signage, acceptable standards of cleanliness, and moderate adherence to appointment schedules. Furthermore, the medical staff demonstrated a moderate level of engagement in patient follow-up and assistance provision. Based on these findings, this study proposes several critical recommendations. Urgent policy interventions are needed to enhance health service quality, including increased government expenditure in the health sector, establishment of a sustainable medication supply chain, reactivation of staff incentive systems, and comprehensive implementation of a quality improvement model. Furthermore, the study recommends establishing integrated, female-centric health facilities and integrating equity and gender considerations into all health policies; such measures are essential to ensure the provision of fair, high-quality services that effectively contribute to the development and empowerment of Yemeni women.    

Effectiveness of McKenzie Therapy Combined with Educational Interventions on Low Back Pain and Functional Disability among School Teachers in Tamil Nadu: A School-Based Study

Jenitha Theertha Gounder1*, Bhavani Arumugam2 PDF

The study aimed to evaluate the effectiveness of McKenzie Therapy combined with educational interventions in reducing low back pain and functional disability among school teachers. Lower back pain (LBP) is a common occupational hazard in the teaching profession, often resulting from prolonged standing, poor posture, and repetitive movements. This quasi-experimental study involved 40 school teachers with mild to moderate LBP, selected through purposive sampling and divided into an experimental group and a control group. The experimental group underwent a 10-day intervention comprising McKenzie Therapy exercises and structured educational sessions on posture, ergonomics, and self-care, while the control group followed their routine practices. Pain and disability were measured using the Visual Analog Scale (VAS) and the Oswestry Disability Index (ODI) before and after the intervention. The pre-test scores showed no significant differences between groups. However, post-test results indicated a highly significant improvement in the experimental group, with mean disability scores reducing from 10.30 to 3.30 and VAS scores from 5.40 to 2.30 (p=0.001). The control group showed minimal change. No significant association was found between pain or disability and demographic or clinical variables. These findings suggest that a multimodal intervention integrating McKenzie Therapy and education can effectively reduce pain and functional limitations in school teachers. The study concludes the importance of preventive and rehabilitative measures in occupational health programs. 

The Effect of Tourism Prosperity on Waqf Institutions Development in Saudi Arabia

Yousef Saleh A Alsudays1, Aza Azlina Binti Md Kassim2 PDF

This study explores the effect of tourism prosperity on waqf institutions development in Saudi Arabia, highlighting the interconnected roles of cultural, economic, and environmental dimensions of tourism in promoting institutional growth and sustainability. As tourism emerges as one of the key pillars of Saudi Vision 2030, understanding its impact on Islamic social finance mechanisms such as waqf becomes essential for achieving long-term economic and social transformation. The research adopts a quantitative methodology, collecting data from 198 professionals and administrators working within the waqf and tourism sectors across different regions of Saudi Arabia. Structural Equation Modeling (SEM) using Smart PLS was applied to test the hypothesized relationships and evaluate the strength of the linkages among the study variables. The results indicate that both economic and environmental prosperity have significant positive effects on waqf institutions development, while cultural prosperity exhibited no direct statistical influence. This suggests that tourism-led economic diversification and environmentally sustainable practices enhance the operational efficiency, governance quality, and financial capacity of waqf institutions, whereas the role of cultural heritage may be more indirect contributing through increased awareness, identity preservation, and community involvement. The findings underscore the importance of aligning tourism prosperity with sustainable institutional frameworks to foster inclusive development and social empowerment. By demonstrating the positive relationship between tourism growth and waqf performance, the study provides valuable insights into how Saudi Arabia can leverage its expanding tourism industry to strengthen Islamic endowments and achieve Vision 2030’s goals of economic diversification, cultural revitalization, and environmental stewardship. Overall, the study concludes that tourism prosperity, particularly through its economic and environmental aspects, acts as a catalyst for enhancing waiqf institutions, supporting social welfare initiatives, and reinforcing the broader vision of sustainable national development.  

The Determinants of Waqf Institutions' Development: A Systematic Review

Yousef Saleh A Alsudays1, Aza Azlina Binti Md Kassim2 PDF

Background: Waqf, as an Islamic philanthropic institution, has historically played a central role in promoting social welfare, education, and economic development. Despite its potential, contemporary waqf institutions face significant challenges, including weak governance, lack of transparency, and underutilized assets, while also showing promise through innovative models such as crowd funding, productive waqf, and blockchain-based reporting. Objective: This study aims to systematically review the determinants of waqf institutions’ development, focusing on individual, psychosocial, organizational, and systemic factors that influence their effectiveness and sustainability. Methods: A systematic review was conducted following the PRISMA 2020 protocol. Searches across major academic databases yielded 30 eligible studies published between 2020 and 2025. The included studies comprised both empirical and conceptual works, representing diverse geographical contexts such as Malaysia, Indonesia, Nigeria, and Guinea. Data were synthesized to identify common themes and determinants across the literature. Results: The findings reveal that individual determinants such as religiosity, altruism, age, gender, and income strongly shape donor participation. Psychosocial factors including trust, reciprocity, and life satisfaction influence long-term sustainability. At the organizational level, governance structures, reporting practices, and intellectual capital are central to institutional credibility and performance. Systemic enablers such as supportive legal frameworks, alignment with Sustainable Development Goals, and innovative financing models like productive waqf, microfinance, and blockchain-based solutions are critical for modern waqf development. Conclusions: The review highlights that the advancement of waqf institutions depends on strengthening trust and transparency, professionalizing management, and integrating innovative financial tools while remaining grounded in Islamic principles. By addressing governance inefficiencies and leveraging modern instruments, waqf institutions can significantly enhance their role in socioeconomic empowerment and sustainable development across Muslim societies.  

The Impact of Electronic Recruitment on Talent Development in Saudi Arabia's Luxury Tourism Sector

Mufleh Muadi Aljabrah1, Nor'ain BT Abdullah2 PDF

This study examines the impact of electronic recruitment on talent development and organizational performance within Saudi Arabia’s luxury tourism sector, aligning with the strategic objectives of Vision 2030. Grounded in Human Capital Theory and Strategic HRM perspectives, the research investigates how digital recruitment tools enhance the identification and acquisition of talent, and how structured developmental pathways translate this potential into measurable organizational outcomes. Using a quantitative research design, data were collected from 348 HR professionals across the sector and analyzed through Partial Least Squares Structural Equation Modeling. The findings reveal that electronic recruitment positively influences talent development, which in turn significantly enhances organizational performance. Moreover, talent development serves as a mediating variable, strengthening the indirect relationship between electronic recruitment and performance outcomes. These results underscore the importance of integrating digital recruitment systems with long-term employee development strategies to fully realize their performance potential. The study contributes to the understanding of technology-driven HR practices in the service sector and offers practical insights for organizations seeking to align talent acquisition with sustainable growth. It highlights the need for balanced recruitment systems that combine digital efficiency with developmental investments to support workforce excellence in Saudi Arabia’s evolving tourism landscape.  

The Impact of Strategic Leadership on Employee Participation: A Systematic Review

Menwer Sameer L Alshammari1, Dhakir Abbas Ali2 PDF

Background: Strategic leadership is increasingly viewed as a vital determinant of organizational success and sustainability, especially within non-profit organizations where mission fulfillment, stakeholder trust, and human capital play central roles. In Saudi Arabia, the evolving non-profit sector under Vision 2030 emphasizes leadership effectiveness, innovation, and employee involvement as essential components for achieving social impact and operational excellence. Objective: This systematic review aims to examine the impact of strategic leadership on the management and performance of non-profit organizations, focusing on the mediating role of employee participation. It seeks to synthesize existing empirical evidence and theoretical insights to better understand how participatory leadership enhances effectiveness, accountability, and long-term organizational success. Methods: The review followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) guidelines. Comprehensive searches were conducted across major academic databases for studies published between 2020 and 2025. Inclusion criteria targeted research that examined strategic leadership, participative management, empowerment, and performance in non-profit or public contexts. The selected studies were analyzed thematically, and the review process was illustrated through the PRISMA 2020 flow diagram showing identification, screening, eligibility, and inclusion stages. Results: Findings indicate that strategic leadership has a significant positive effect on non-profit performance, sustainability, and innovation. Leaders who encourage employee participation, empowerment, and shared decision-making are more likely to foster motivation, learning, and adaptability within their organizations. Employee participation emerged as a mediating factor that translates leadership vision into improved effectiveness and service quality, highlighting the importance of inclusive and transformational leadership approaches. Conclusions: Strategic leadership, when supported by employee participation and empowerment, enhances both managerial efficiency and mission-driven outcomes in non-profit organizations. This review underscores the need for leadership models that are adaptive, ethical, and participatory to meet the evolving demands of the Saudi non-profit sector and to advance the goals of Vision 2030.  

The Impact of Annual Evaluations on School Administration Performance in Saudi Arabia through Professional Development

Alshammari Falaih Malak S1, Dhakir Abbas Ali2 PDF

This study investigates the impact of annual evaluations on school administration performance in Saudi Arabia, emphasizing the mediating role of professional development. Guided by Goal-Setting Theory, Human Capital Theory, and Organizational Learning Theory, the study aims to understand how structured evaluation systems enhance leadership effectiveness and institutional performance through professional learning. A quantitative descriptive-correlational design was adopted, and data were collected from school administrators in public schools across various Saudi regions. The data were analyzed using Smart-PLS within the Partial Least Squares Structural Equation Modeling (PLS-SEM) framework to assess the measurement and structural models. The findings revealed significant positive relationships among annual evaluations, professional development, and administrative performance. Results confirmed that evaluation systems not only improve accountability but also promote a culture of continuous learning and leadership excellence. Moreover, professional development was found to mediate the relationship between evaluations and performance, demonstrating its central role in translating feedback into enhanced administrative outcomes. These findings align with Saudi Vision 2030, emphasizing the integration of performance-based evaluation and professional development to achieve sustainable educational reform. The study contributes to the growing body of literature on educational leadership by providing empirical evidence on how systematic evaluations foster growth-oriented school management practices and institutional effectiveness.  

The Impact of Annual Evaluations on School Administration Performance in Saudi Arabia through Staff Motivation

Alshammari Falaih Malak S1, Dhakir Abbas Ali2 PDF

This study explores the impact of annual evaluations on school administration performance in Saudi Arabia through the mediating role of staff motivation. The research is situated within the broader framework of Saudi Vision 2030, which prioritizes accountability, leadership excellence, and continuous improvement in educational institutions. The study aims to determine how transparent and developmental evaluation systems influence motivation and, consequently, enhance administrative effectiveness. Adopting a quantitative, descriptive–analytical design, data were collected from 60 school administrators across Saudi public and private schools. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both direct and mediating effects. The results revealed that annual evaluations significantly predict staff motivation and school administration performance, with staff motivation partially mediating this relationship. These findings confirm that evaluation systems designed with fairness, feedback, and goal clarity foster greater engagement, intrinsic motivation, and improved leadership performance. The study concludes that when implemented as motivational and developmental tools rather than procedural assessments, annual evaluations can serve as powerful mechanisms for promoting accountability, innovation, and sustainable performance improvement in the education sector. These results provide valuable insights for policymakers and school leaders aiming to strengthen leadership effectiveness and institutional quality within Saudi Arabia’s educational reform agenda.  

The Impact of Job Autonomy on Employee Productivity in the Saudi Education Sector through Employee Engagement

Ahmad Ghazi M Alshammari1, Dhakir Abbas Ali2 PDF

This study investigates the impact of job autonomy on employee productivity in the Saudi education sector, focusing on the mediating role of employee engagement. Grounded in Self-Determination Theory and the Job Characteristics Model, the research examines how autonomy serves as a psychological resource that enhances intrinsic motivation and drives higher performance. Using a quantitative descriptive–analytical approach, data were collected from 60 educators and administrators across Saudi educational institutions. The results demonstrated high reliability and validity of the measurement instruments and revealed significant positive correlations among job autonomy, employee engagement, and employee productivity. Specifically, job autonomy was found to positively influence engagement, while engagement significantly predicted productivity, confirming its mediating role in the model. These findings align with prior studies highlighting autonomy as a fundamental determinant of engagement and performance. The study contributes to existing literature by providing empirical support for the mediating effect of engagement within the Saudi educational context and aligns with Vision 2030’s strategic objectives of fostering empowerment, innovation, and institutional effectiveness. It concludes that enhancing autonomy and engagement among educators is essential to improving productivity and sustaining educational excellence.  

The Impact of Employee Development Programs on Employee Productivity in the Saudi Education Sector through Employee Engagement

Ahmad Ghazi M Alshammari1, Dhakir Abbas Ali2 PDF

This study examines the impact of employee development programs on employee productivity in the Saudi education sector, focusing on the mediating role of employee engagement. Grounded in Human Capital Theory and Social Exchange Theory, the research explores how continuous professional learning and engagement-oriented practices contribute to improved workforce performance and institutional success. A quantitative approach was adopted, collecting data from 60 participants across various educational institutions in Saudi Arabia. The results revealed strong reliability and validity across all study variables, confirming the consistency of the measurement instruments. The findings showed significant positive relationships among employee development programs, engagement, and productivity, indicating that engagement serves as a key mediator linking developmental initiatives to enhanced performance outcomes. These insights underscore the importance of aligning employee development strategies with engagement-driven management practices to achieve sustainable organizational growth. The study concludes that fostering a culture of learning and engagement within Saudi educational institutions is crucial for improving employee productivity and advancing the broader objectives of national transformation under Vision 2030.  

The Influence of Strategic Choices on Renewable Energy Adoption among SMEs in Saudi Arabia: The Mediating Roles of Environmental Consciousness and Stakeholder Engagement

1Adel Obaid B Alsharari, 2Dhakir Abbas Ali PDF

This study investigates the influence of strategic choices on the adoption of renewable energy technologies among small and medium-sized enterprises in Saudi Arabia. Specifically, it examines how environmental consciousness and stakeholder engagement mediate this relationship. Using a quantitative, cross-sectional design, data were collected from 384 small and medium-sized enterprise managers across various sectors. Partial Least Squares Structural Equation Modeling was employed to test the conceptual model and assess the direct and indirect effects among variables. The results reveal that strategic choices significantly influence both environmental consciousness and stakeholder engagement. However, the direct effect of strategic choices on renewable energy adoption was negative, suggesting that strategic intent alone may not translate into sustainable action without supportive internal and external mechanisms. Mediation analysis confirmed that both environmental consciousness and stakeholder engagement fully mediate the relationship between strategic choices and renewable energy adoption. These findings underscore the importance of aligning strategic behaviors with environmental values and stakeholder collaboration to achieve meaningful progress in sustainable energy practices. The study offers theoretical insights into sustainability transitions in emerging economies and provides practical recommendations for policymakers and enterprise leaders committed to environmental innovation and the goals of Saudi Vision 2030.  

Strategic Choices and Renewable Energy Adoption in Saudi Arabian SMEs: A Quantitative SEM Approach

1Adel Obaid B Alsharari, 2Dhakir Abbas Ali PDF

This study investigates the relationship between strategic choices and renewable energy adoption among small and medium-sized enterprises in Saudi Arabia, a nation actively transitioning toward sustainable energy solutions. Drawing upon theories of strategic management and environmental behavior, the research applies a structured quantitative approach using partial least squares structural equation modeling. Data were collected from a stratified random sample of 384 small and medium-sized enterprises across key industries and regions in the Kingdom. The results reveal a statistically significant yet negative relationship between strategic choices and renewable energy adoption, with a standardized path coefficient of –0.552 and a p-value less than 0.001. This indicates that prevailing strategic orientations, which often prioritize operational efficiency, cost control, and short-term planning, may unintentionally hinder the adoption of renewable energy technologies. The model demonstrated strong explanatory power, with 77.6 percent of the variance in renewable energy adoption explained by strategic choices. The findings contribute to the theoretical understanding of sustainability and strategy integration in emerging economies, and they offer practical implications for policymakers and business leaders seeking to advance environmental innovation through better-aligned strategic planning in small and medium-sized enterprises.  

Enhancing Risk Governance in Regional Development Banks: How Liquidity Risk Mediates the Credit Risk-Stability Relationship

Rahmayanti Ika Pratiwi1, Arifuddin2, Salma Saleh3, Wahyuniati Hamid4 PDF

This study examines the extent to which credit risk affects bank stability, both directly and indirectly through liquidity risk. Current economic conditions have a significant impact on banking stability, including that of Regional Development Banks (BPD), which play a strategic role in supporting regional economic development. In recent years, BPDs have faced significant pressure due to the regional economic slowdown, increased credit risk in commodity-based sectors, and liquidity dynamics influenced by dependence on short-term third-party funds. The phenomenon of increasing NPL ratios in several BPDs, LDR fluctuations indicating liquidity pressure, and variations in profitability performance among BPDs indicate potential instability. This study investigates the effect of credit risk on BPD stability and assesses the role of liquidity risk as a mediating variable explaining the risk transmission mechanism. Referring to financial intermediation theory, which emphasizes that a bank's ability to manage its intermediation function is strongly influenced by profitability and liquidity adequacy. The novelty of this study lies in the use of liquidity risk as a mediating variable in the influence of credit risk on stability. Using a causal-comparative quantitative design, this study analyzes panel data from 21 regional development banks during the 2020–2024 period. Credit risk functions as an exogenous variable, liquidity risk operates as a mediating variable, and stability, assessed via Z-score and NIM, serves as an endogenous variable. This study uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the direct and mediated paths, supported by bootstrapping to assess the significance of the indirect effect. Data are obtained from quarterly financial reports sourced from the Financial Services Authority (OJK), ensuring reliability, comparability, and representation over time. The results of the study indicate that credit risk has a significant negative effect on bank stability and a significant negative effect on profitability. Credit risk also has a significant positive effect on liquidity risk, indicating that increased credit risk contributes to bank funding pressures. Furthermore, liquidity risk has a significant negative effect on bank stability. This study also confirms that liquidity risk mediates the relationship between credit risk and stability. Overall, these findings confirm that prudent credit risk control and liquidity management are the main foundations of the stability of regional development banks.

The Mediation Mechanism of Cost Efficiency in Translating Diversification Strategies into Bank Profitability

Dino Morlan Gobriyas1, Arifuddin2, Salma Saleh3, Wahyuniati Hamid4 PDF

This study examines the extent to which income diversification and asset diversification influence bank profitability, both directly and indirectly through cost efficiency. Motivated by the increasing complexity of banking activities and the growing emphasis on portfolio and revenue structure optimization, the research investigates whether diversification strategies enhance financial performance by stabilizing income, spreading risk, and improving operational efficiency. Drawing on portfolio theory, the resource-based view, and transaction cost economics, the study positions diversification as a strategic mechanism that can generate differentiated effects depending on the nature of the diversified component. Using a quantitative causal-comparative design, the research analyzes panel data from 32 banks listed on the Indonesia Stock Exchange over the 2018–2024 period. Income diversification and asset diversification serve as exogenous variables, cost efficiency functions as a mediating variable, and profitability—measured through ROA and ROEacts as the endogenous variable. The study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to test direct and mediated pathways, supported by bootstrapping to assess the significance of indirect effects. Data were obtained from audited annual financial reports sourced from the IDX and OJK, ensuring reliability, comparability, and representativeness over time. The results reveal that both income diversification and asset diversification significantly enhance profitability. However, the mediation analysis shows contrasting mechanisms: asset diversification improves profitability directly without contributing to cost efficiency, suggesting that broader asset allocation enhances risk–return balance but does not reduce operational expenses. Conversely, income diversification strengthens profitability both directly and indirectly by improving cost efficiency, indicating that banks benefit from economies of scope and more efficient use of shared infrastructure. Overall, the study concludes that diversification is an effective driver of profitability, but its operational pathways differ. Income diversification delivers dual financial and efficiency gains, whereas asset diversification creates value primarily through strategic portfolio optimization.  

The Role of Administrative Creativity in Improving Institutional Performance: "A Field Study on Private Technical Education and Vocational Training Colleges in the Capital Secretariat of Sana'a and the Amran Governorate"

Sharaf Ali Mohammed Al-Makhadhi1 Mojahed Yahya Saleh Al-Mashriqy2 PDF

This study aims to investigate the role of administrative creativity in improving institutional performance among academic administrators and faculty members in technical education and vocational training colleges in the Capital Secretariat of Sana'a and the Amran Governorate, using the analytical descriptive approach. A questionnaire was administered to a sample of (400) participants, and data were analyzed using SPSS-27 and AMOS-26 programs. Results revealed moderate levels of both administrative creativity and institutional performance. Path analysis demonstrated a strong direct influence of administrative creativity on improving institutional performance (β = 1.075, S.E. = 0.058, R² = 0.798, T = 18.485, p < 0.001), explaining approximately 79.8% of the variance in institutional performance. Furthermore, all dimensions of administrative creativity—fluency, originality, flexibility, and sensitivity to problems—showed statistically significant positive effects at a confidence level of .(99.9%).The study recommends enhancing administrative creativity programs through training, integrating its practices into administrative policies and institutional evaluation systems, while utilizing academic and administrative expertise and supporting an innovation culture to improve institutional performance efficiency and enhance the quality of educational outcomes.  

Shifting Gears: A Demographic Deep Dive into Automotive CSR Challenges

Usha Chauhan PDF

Purpose-The present research intends to investigate how executives' perceptions toward Corporate Social Responsibilities in the automotive industry are influenced by demographic factors such as hierarchy, gender, age, and work experience. Methodology- A detailed survey questionnaire, designed on a seven-pointLikert scale, to gauge executives' perceptions of CSR within the automobile industry. Linear regression analyses were further applied to comprehensively assess the impact of demographic variables, enhancing the research's analytical rigor. Findings- Results indicate a statistically significant correlation between the demographic variables and perceptions towards both internal and external CSR challenges. As levels of hierarchy, age, and work experience increase, the perceived levels of CSR challenges decrease. A similar trend is observed with a gender transition from male to female. Social implications-This research expands the CSR dialogue by revealing the interaction of demographic factors like hierarchy, gender, age, and work experience on CSR challenges. It challenges conventional theory by encouraging gender-sensitive and generational structures. Furthermore, the data shows that work experience reduces perception of CSR challenges, advising the requirement for adaptive corporate strategies personalized to different experience levels. Practical implications-The research recommends targeted CSR approaches based on hierarchical levels and demographic factors like gender, age, and work experience. By employing robust statistical approaches, it offers a strong foundation for organizations to modify CSR initiatives and communications effectually. These findings will lead to more inclusive and sustainable CSR strategies, eventually augmenting a company's social impact and long-term sustainability. Limitations- This study is limited to the automobile sector and a specific set of demographic variables. Novelty-This research presents a novel categorization by distinguishing between internal and external CSR challenges, filling a gap often overlooked in the literature. By concentrating on the automobile industry, the study discloses sector-specific CSR differences, contributing to a more targeted approach for practitioners. The addition of variables like work experience and hierarchical level as demographic factors deals with fresh outlooks for understanding CSR perceptions. Furthermore, the employment of demanding statistical methodLinear regression analyses elevates the methodological standards for future CSR studies’ and exactness to a largely qualitative area, thereby pushing the limits of CSR research.  

Workplace Incivility and Employee Well-Being and Performance in Formal and Informal Organisations: A Social Work Perspective

1Walter A. Mboto; 2Akintimi, Clement; 3Pius E. Akah; 4Ogar, Legbel Elemi; 5Helen, W.Mboto PDF

This study examined the relationship between workplace incivility, employee well-being, and performance in formal and informal organisations within Calabar Metropolis, Cross River State, Nigeria. Anchored on Affective Events Theory (AET) and Social Exchange Theory (SET), the research adopted a qualitative design to capture in-depth perspectives. Using purposive sampling, employees across various sectors who had direct experiences and knowledge of workplace incivility were selected. Data were collected through semi-structured, in-depth interviews and analysed using thematic analysis. Findings revealed that workplace incivility manifested in various forms, including verbal disrespect, exclusion from decision-making, intentional withholding of information, and subtle acts of sabotage. These behaviours were found to occur both vertically (between superiors and subordinates) and horizontally (among colleagues). Verbal disrespect emerged as the most prevalent form, while passive incivility—such as withholding critical work-related information—significantly hindered employee performance. The result revealed that workplace favouritism and weak enforcement of organisational conduct policies contributed to the normalisation of incivility. The study concludes that workplace incivility adversely affects employee well-being and productivity, and recommends that organisations implement clear behavioural policies, strengthen enforcement mechanisms, and promote respectful workplace cultures to mitigate its impact.  

From the Classic Balanced Scorecard to the Sustainable Balanced Scorecard: Towards Strategic Management Control Focused on CSR

Joukhrane Zainab1, Said Youssef1, Yaride Karim1 , Hamliri Mouhcine1 PDF

Organizational performance can no longer be reduced to a mere economic indicator. In response to evolving societal expectations, increasing regulatory pressure, and mounting environmental challenges, management practices have undergone a profound transformation. Strategic management control, historically focused on cost containment and financial performance, has shifted significantly by integrating Corporate Social Responsibility (CSR) and ESG (Environmental, Social, Governance) criteria. This article examines the evolution of the traditional Balanced Scorecard model toward a more sustainable version, highlighting the transition from shareholder-centric value creation to a shared value approach that considers all stakeholders. This shift underscores the strategic management control function as a key lever for sustainable governance, ensuring long-term organizational resilience, legitimacy, and competitiveness. The study offers a theoretical reflection on this transformation of strategic management control, while opening avenues for future research into its practical implementation across various sectors and organizational contexts. In doing so, it deepens our understanding of the challenges associated with sustainable corporate performance and the adaptation of firms to new economic and societal realities.  

Asset Structure, Managerial Ownership and Growth Opportunity Against Capital Structure and Profitability as Moderation

Nurul Azintha Abbas; Gagaring Pagalung; Darwis Said PDF

This study aims to test and analyze the influence of asset structure, managerial ownership, capital structure, growth opportunity, and profitability on the performance of Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The background of this research is based on the importance of the food and beverage sector as one of the industries that has a significant contribution to the national economy, as well as the high competition that requires companies to manage resources and financial structures optimally. The research method uses a quantitative approach with secondary data in the form of the company's annual financial statements obtained from the IDX. The analysis was carried out through multiple regression techniques to determine the relationship and influence of independent variables on dependent variables. The results of the study are expected to provide an overview of the internal factors that affect the company's performance, especially in terms of asset management, managerial ownership, capital structure, growth opportunities, and profitability. These findings are expected to contribute theory to the development of science in the field of management and improvement of capital structure, as well as contribute to practitioners in companies related to optimizing capital structure. This study shows that asset structure, managerial ownership, growth opportunities, and profitability can affect capital structure.  

Influence of Locale and Subject Specification on Social Intelligence and Life Satisfaction among Higher Secondary School Students

1Sabanath M.; 2Dr. Anees Mohammed C. PDF

Influence of social Intelligence enables individuals to navigate complex social situations, resolve conflicts and build meaningful relationships contributing to enhanced overall life satisfaction with well-being. The major objective of this study is to identify significant difference between Social Intelligence and Life satisfaction among Higher Secondary School Students. Study is quantitative design; Sample size is 500 Higher Secondary School Students and statistical techniques are t-test and ANOVA.  The findings of the study demonstrated that the Rural Higher Secondary School Students are possessor more Social Intelligence and Life satisfaction than the Urban Higher Secondary students, science students exhibited significantly higher levels of Social Intelligence and Life satisfaction compared to Humanities and Commerce students.  

Moderation of Transformational Leadership and Authentic Leadership on the Influence of Job Description on Performance Mediated by Job Satisfaction at the Directorate of Special Criminal Investigation of the Southeast Sulawesi Regional Police

Laode Jasman1*, Sudirman Zaid2, Laode Asfahyadin Aliddin3, Noval Nur4 PDF

This study aimed to analyze and examine the moderation of transformational leadership and authentic leadership on the effect of job descriptions on performance, mediated by job satisfaction. This study was conducted within the Directorate of Special Criminal Investigations, Southeast Sulawesi Regional Police, with 137 police personnel from all work units as respondents. Data collection used an online questionnaire. The collected data were then analyzed using descriptive analysis and partial least squares analysis.The results of this study indicate that job descriptions have a positive and significant effect on performance. Job descriptions have a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on performance. Job satisfaction partially mediates the effect of job descriptions on performance. Transformational leadership and authentic leadership moderate the effect of job descriptions on performance. Transformational leadership and authentic leadership do not moderate the effect of job satisfaction on performance.