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201
Leverage, Capital Intensity, Profitability, and Tax Aggressiveness: The Role of Corporate Social Responsibility Moderation
Published 2025-08-01“…The object of this research is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. …”
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202
Assessing Corporate Sustainability in Turkish Banks: WASPAS and ARAS Approaches in the Covid-19 and the Post-Covid-19 Era
Published 2025-06-01“…As sustainability shifts from a voluntary commitment to a structural necessity, particularly in emerging markets, the role of the banking sector in advancing sustainable development has become increasingly vital. …”
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203
Shades of green and transformational leadership: Predicting employees' green creativity and green work engagement at work
Published 2025-09-01“…As the tourism sector faces increasing pressure to reduce its environmental footprint, employees are emerging as vital agents of sustainable transformation. …”
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204
Progress, impacts and lessons from market shaping in the past decade: a systematic review
Published 2025-08-01“…Market shaping activities have been increasingly used to improve access to health products, such as the advance market commitments used to increase access to the pneumococcal vaccine and COVID-19 vaccines. …”
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205
The mediating effect of the budget process on the performance of small- and medium-sized enterprises in Ho Chi Minh City, Vietnam
Published 2022-01-01“…PURPOSE: The purpose of this study is to aid the small- and medium-sized enterprise (SME) sector in Ho Chi Minh City (HCMC), resulting in enhancement, improved management performance, and sustainability in adopting beneficial competitive practices aligned to the new era. …”
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206
The Crossroads of the Knowledge Economy and Renewable Energy: Recommendations for Poland
Published 2024-12-01“…The knowledge economy is becoming a key factor in the sustainable development of various sectors, including energy. One of the central elements in the energy of the future is renewable energy, which is becoming increasingly important in the global economy, especially in the context of achieving Sustainable Development Goal 7.a (SDG 7.a). …”
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207
Determinants of employee engagement and job satisfaction in a local municipality
Published 2025-06-01“…For municipal governments sectors, prioritising these areas can lead to higher retention rates, improved performance and greater organisational commitment among staff. …”
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208
Success Factors and the Adoption of E-Government in Jinja District Local Government, Uganda
Published 2025“…Thematic findings underscored the critical role of continuous employee training, budgetary commitment, and reliable ICT infrastructure in the success of e-government initiatives. …”
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209
The role of civil society organisations in initiating an anti-corruption policy in Serbia
Published 2023-01-01“…From campaigns that targeted all stakeholders (citizens, media, business sector, decision makers) aiming at changing their priorities and interests, to participating in the set-up of public policies in the field of rule of law and monitoring the implementation of anti-corruption laws and strategic commitment, civil society organisations that operated within very wide range of activities, successfully influenced both the institutions and the general public. …”
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210
Breaking the silos: integrated approaches to foster sustainable development and climate action
Published 2025-01-01“…Abstract A number of critical disconnects across sectors, actors continue to affect implementation action on sustainable development and climate action. …”
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211
Investigating the environmental and economic dimensions of household, commercial, and industrial energy intensities in the USA
Published 2024-12-01“…Importantly, environmental degradation that is attributed to energy intensity is far more (twice) in the commercial sector and household sector, than in the industrial sector. …”
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The impact of the EVFTA on responsible business practices in Vietnam: implementation and challenges
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214
Deconstructing Digital Transformation: A Multidimensional Analysis of Digital Literacy’s Role in Shaping Human Capital and Driving Organizational Success
Published 2025-03-01“…Through a rigorous mixed-methodology approach combining quantitative surveys and real-time digital usage tracking, we analyzed data from 250 employees across 23 organizations spanning multiple sectors (technology 26.5%, finance 16.7%, healthcare 13.6%). …”
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215
Challenges of implementing digital technologies into public administration and forming a “smart government”
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ACCOUNTING FRAUD AND CHARACTERISTICS OF COMPANY EXECUTIVES: AN EMPIRICAL INVESTIGATION
Published 2014-11-01“…The participants were executives in the banking, financial and insurance sector. Our findings show that it is mostly personal factors that motivate an executive to commit fraud, but the fear of immediate legal sanctions and the existence of strong internal audit mechanisms are effective deterrence agents.…”
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218
The Risk of Corruption and Money Laundering: An Analysis of Personal Predespositions and Socio-Economic Challenges
Published 2024-12-01“…Similarly, ones working in public sector are documented to have 2,26 higher possibility to commit to fraud compared to private sector. …”
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219
The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud
Published 2025-03-01“…This research uses financial report data from the financing and banking sector, where this sector has access to sensitive data, such as customer data, transaction data, and financial data, as well as very large transaction volumes which give fraud perpetrators more opportunities to commit fraud. …”
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220
The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government
Published 2025-04-01“…This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions. …”
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