The article substantiates the relevance and necessity of involving creativity, information and knowledge-based capital while forming and implementing the smart specialization policy of the EU regions. The scientific views on the relationship between the processes of economic growth, the use of creative, information and knowledge approaches, smart-oriented spatial and territorial planning are generalized. A new approach for assessing the creative, information and knowledge determinants of the EU regions’ economy transformations with the use of the multivariate regression analysis, a composite method, and strategic structural and functional design is developed. The scores of the sub-indices of the Global Innovation Index, the Global Talent Competitiveness Index and the World Digital Competitiveness Ranking are selected as the initial parameters of regression analysis. The relationships between these factors and the change in the GDP volume per capita, the share of GDP used for gross investment, high-tech exports, and the Global Quality of Life Index are revealed. The composite indicators of the concentration of creative and digital (ICT) industries in the EU regions are calculated (based on the level of enterprise concentration in an industry, the share of the employed in the field and the share of an industry in the regional economy in terms of wages). The priorities of smart specialization strategies of the EU’s individual regions, which are related to creative, information and knowledge factors, are identified. The calculations have confirmed sufficient closeness of the relationship between the use of creative, information and knowledge factors and the fulfillment of the tasks of smart specialization strategies in the EU regions. The sequence of the formation of tools and means for the implementation of the strategy of the regions’ smart specialization in the context of attraction and effective use of the determinants grouped by three directions (creativitization, digitalization and new knowledge) is presented.

This study aims to analyze how emotional intelligence (EI) influences organizational commitment along with the correlation between job satisfaction and these two aspects. To collect the data for this study, a polite and pre-validated, self-structured questionnaire was used. Additionally, ethical issues were considered with the assurance of anonymity. The study also took the convenience sampling approach and collected samples from customer service employees working in all main branches of Saudi banks located in Riyadh. It further employs the structural equation modeling method for analyzing the data with AMOS 22.0 software. Before examining the structural model framework and hypotheses, a confirmatory factor analysis was used to estimate the measurement model and support the research. Results showed that emotional intelligence affects both job satisfaction and organizational commitment significantly and positively. Moreover, results showed that job satisfaction, as a mediator, has a significant indirect impact on EI and organizational commitment. Emotionally intelligent customer service employees of Saudi commercial banks demonstrated high psychological empowerment visible through their perception of work as meaningful, increased feeling of competence, guaranteed freedom of choice, and significant impact on the workplace.

This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and audit system as a connecting variable to VAT compliance. The researcher randomly selected sample of n= 172 small and medium enterprise owners from Jordan by using web-based survey questionnaires. Data analysis uses the SPSS 23.0 and validates the relationship between study variables. The researchers also propose a research model support by the behavior decision theory and the ability to pay approach. Findings reveal a strong positive relationship between personal characteristics, VAT education and tax compliance under both theoretical grounds and also indicate a positive correlation between VAT compliance cost, audit system and VAT compliance in Jordan. Addressing the understudies, this study extends the role of value added tax practices in SMEs. It provides some useful information to the government and policy makers to develop and impose the value added tax law on SMEs Level. Therefore, the researcher suggests more studies to investigate the factors affecting VAT compliance in Jordan by using the proposed conceptual model under consideration.

The aim of this study is to explore the impact of intellectual capital on the achievement of competitive advantage in organizations. It also aims to explore the mediating impact of innovation on the relationship between intellectual capital and the achievement of competitive advantage. To meet the study’s goals, the researchers reviewed the relevant literature. The researchers also provide definitions for intellectual capital and innovation. They also identified the dimensions of intellectual capital (i.e. structural, human and relational capital). The study identified the types of innovation (incremental and radical innovation) and found that intellectual capital significantly influences on the achievement of competitive advantage. Moreover, the study found that innovation has a mediating influence on the relationship between intellectual capital and the achievement of a competitive advantage.

This study established and empirically validated a model for predicting factors influencing users' behavioural intentions for using XBRL tools. This study explored the behavioural intention of using XBRL tools from the point of view of users by applying the UTAUT model with the addition of trust and satisfaction. An online survey was conducted by using the modified study model to comply with the research objectives. An online survey of 267 respondents obtained and analysed using structural equation modelling (SEM) and IBM SPSS AMOS. The findings show that trust and satisfaction influenced behavioural intent significantly and positively. In turn, the effort expectancy and performance expectancy had a significant impact on satisfaction. The results showed that in the presence of satisfaction there was no direct effect of effort expectancy and performance expectancy on the behavioural intention to use XBRL tools and the emergence of a direct effect of confidence on the behavioural intention to use XBRL tools. The findings correspond with the previous studies and provide a practical reference for XBRL tool developers and decision-makers involved in developing and using XBRL tools for tagging and analysing financial reporting.

This study is based on the results of a survey of 518 start-ups in Vietnam during the period of establishment from 2016 to 2018. Data collection lasted from November 2019 to May 2020, interrupted by Covid-19 translation and collected data were processed on SPSS20 and AMOS24 software, model estimation and hypothesis testing using linear structural equations (SEM). The research results show that business strategy and market-oriented factors had positive impacts on the performance of Vietnamese startups. However, no regulatory relationship of business strategy has been found that affects the impact relationship of market orientation with business performance. In addition, the study also found that, in current context, startups pursuing defensive strategies have more success than firms pursuing pioneering strategies and startups in the field. Trade / services are more likely to succeed than in agriculture and industry.

The purpose of this research was to identify the role of high performance work practices of banks, work-family conflict, job stress, and personality of bank employees in affecting their work-life balance. To accomplish this goal, self-administered structured questionnaires were distributed to those bank employees who were either married, divorced, or separated, had children, and at least one year working experience in that bank. Final sample was comprised of 726 employees from 277 banks of South Punjab. The results revealed that high performance work practices of banks, family to work conflict, and personality type B behavioral patterns of bank employees increase their work-life balance, and work to family conflict of bank employees decreased their work-life balance. However, job stress and personality type A behavioral patterns of bank employees did not affect their work-life balance. Contrary to previous studies, these results suggest that moderate family to work conflict is actually good for work-life balance, and job stress and personality type A behavioral patterns are inherently not bad for work-life balance. Hence, State Bank of Pakistan should consider developing policies to enhance employee friendly high performance work practices in banks. Banks should also consider taking personality tests prior to recruiting and selecting employees for hectic posts.

Results of school accreditation and national examinations are two indicators that are often used to describe the achievement of quality in education in Indonesia. ‘Accreditation’ reflects the fulfillment of 8 national education standards (NES), while the national exam (NE, or UN in Bahasa) for students describes academic performance. Eight NES and academic performance are latent variables. The relationship between the two variables and the validity of its indicators can be evaluated by several methods. Path analysis with latent variables can be obtained through general structured component analysis (GSCA) with the assumption of homogeneity of variance. Since the data are not homogeneous, this study aims to apply the fuzzy clusterwise generalized structured component analysis (FCGSCA) to evaluate the relationship between the NES and the UN, and the validity of the indicators. The results showed that there were two school clusters in Indonesia. The evaluation of the measurement model indicated that some indicators of the accreditation instrument were not valid, i.e., 6 indicators in cluster 1 and 15 indicators in cluster 2. The structural model evaluation of the two clusters indicated that standard of process to the UN was not significant. Based on the overall goodness of the fit model, the total diversities of all variables that could be explained were 61.60% in cluster 1 and 59.90% in cluster 2.

The preservation of business operations during and post the COVID-19 pandemic has emerged as a significant challenge for many enterprises. This research focuses on identifying the critical factors that influence the effective management of business continuity, based on lessons learned from the post-pandemic era. The primary objective of the investigation was to understand the impact of performance adaptability, innovation, talent preservation, and the implementation of a proactive, forward-thinking strategy on business continuity management. Furthermore, the study delves into the mediating role of strategic agility in these relationships. The study gathered data from personnel within the tourism sector of Jordan's prestigious Golden Triangle, which includes Petra, Wadi Rum, and Aqaba. The research utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyze the structural model and to investigate the propositions outlined. The findings indicated that performance adaptability, innovation, talent preservation, strategic agility, and a proactive strategy positively impact business continuity management. Moreover, strategic agility was found to moderate the relationship between performance adaptability, innovation, talent preservation, and a proactive strategy, thereby enhancing business continuity management. These research outcomes offer insightful implications for managerial personnel within hotels and tourism companies, acting as a comprehensive guide for improving their business continuity management in the post-pandemic world.

This research study aims to find out the relationship between Acculturation and Ethno-cultural identity among the working-class people in Saudi Arabia. The study examines and tries to understand the impact of culture and involvement of ethnocultural identity. Data were collected using convenient sampling from 128 employed expatriates from Saudi Arabia through an online survey questionnaire. The questionnaire had two sub-categories, such as mainstream and heritage. The findings will have multiple practical implications, as the study has explored the relationship between acculturation and ethnocultural identity. The data was collected using a convenient sampling method from 128 working-class expatriates in different sectors of Saudi Arabia. A hypothesis was set to find out the significance of the relationship among respondents. Correlation, regression, and ANOVA tests were used to analyze the data. The implications of the research and scope for future research were are also explained thoroughly in this study. The study found a significant moderate positive relationship between acculturation and ethnocultural identity.