Data Envelopment Analysis (DEA) is an effective method for evaluating and improving the performance of Decision-Making Units (DMUs). It utilizes mathematical programming models to compare homogeneous units based on their inputs and outputs. One of the major challenges in this field is assessing the efficiency of DMUs over different time periods, where heterogeneity, arises due to various factors, such as, scientific and technological advancements, political and economic changes, system management updates, etc. These changes may lead to the addition or elimination of outputs, making unit comparisons more complex and creating significant differences in efficiency. Traditional DEA methods often fail to account for these changes across time periods simultaneously. Therefore, there is a need for new approaches, as to assess the efficiency of DMUs under such conditions. This paper addresses these challenges and presents a novel approach for analyzing the efficiency of DMUs undergoing substantial changes over time. As a practical application, the results of an empirical study evaluating conferences throughout three time periods, namely, (before the COVID-19 outbreak, during the pandemic, and after the pandemic) have been presented. These findings demonstrate the efficiency of the proposed approach effectively and can significantly assist organizations in more accurate evaluations and the enhancement of performance, relative to the evolving units.

The decision to comply with taxes by a business depends on the business's choice of behavior, especially the nature of its operations. The research on mega data to find relationships in the economy is urgent, including the logistics industry. Improving logistics efficiency in countries is a necessary goal in countries to increase their ability to contribute to the economy. Researching the impact of tax compliance of logistics enterprises through a survey of 404 logistics enterprises in Vietnam and through quantitative analysis using SPSS software, the research results show that enterprises with high financial efficiency have a higher level of tax compliance, at the same time, enterprises with high quality human resources are likely to have a higher level of tax compliance. The research results also show that highly efficient logistics activities of enterprises are likely to have a higher level of tax compliance, at the same time, appropriate national tax policies are likely to help enterprises have a higher level of tax compliance.

This study aims to analyse the total quality management tools for improving service quality and client satisfaction in healthcare settings through a systematic qualitative review. Data was collected through the web of sciences (WOS), Scopus, EBSCO, PubMed, and Medline. Initially, we found 573 articles from all the sources, but after eliminating the non-relevant articles, only 24 usable articles were finalized. Furthermore, 12 articles were purely related to TQM, service quality, and client satisfaction. This study concludes that TQM practices and tools improve service quality and client satisfaction in healthcare organizations. This study provides excellent managerial and practical insights. Managers should implement the TQM tools to improve service quality and client satisfaction. This way, customer satisfaction is enhanced, and patient satisfaction is improved, leading to high operational and overall performance. This study also reveals a need for further studies to clarify the role of TQM tools on service quality and patient satisfaction.

This research examined the connections of efficiency, regulatory and good corporate governance (GCG) variables on the achievement or performance of financial aspects and social reporting from Indonesia’s Shariah banks generally. Data and samples collected in this research include 34 Shariah banks, which are administered in the central bank, Bank of Indonesia for the year of 2009 until 2022. The financial achievement was determined with return on assets, and social reporting was determined with dummy 1 if the banks issue Islamic social reporting, and 0 otherwise. Regulation variables were measured with nonperforming financing (NPF), capital adequacy ratio (CAR), financial to deposit ratio (FDR), and net operating margin (NOM). Corporate governance variables were measured with firm age, board education, and board meeting. Efficiency variable was assessed with operating costs to revenue. The results show that regulation variables significantly impact financial achievement and social reporting, except NPF and CAR have nothing significant influence on Islamic social reporting. Efficiency variables significantly impact Islamic social reporting and financial achievement. Corporate governance variables significantly influence financial achievement and Islamic social reporting. Meanwhile firm age and board meetings have no remarkable influence on financial achievement.

Developing green supply chains is a solution that many countries pursue to improve supply chain efficiency and thereby make businesses and the economy more efficient and optimal. Researching the impact of green supply chain management on the performance of businesses in Vietnam, the study conducted a survey of 210 businesses operating in Vietnam and through quantitative analysis, the research results showed that the green supply chain practices help the supply chain develop more sustainably and thus can improve business performance. Research also suggests that business leadership and strategic planning ability have a positive impact on business performance.

Hospitality industry always looks for the exhibition of positive emotions from employees’ side and employees display it through suppressing negative emotions (surface acting) or expressing positive emotions (deep acting). The aim of this study is to examine the impact of emotional labor strategies on emotional exhaustion of employees through moderating effect of perceived organizational support. The study uses a sample of 190 employees of chain hotels situated in Lahore, Pakistan. Results concludes that hotels in hospitality sector should value the emotions of frontline employees to prevent them from getting emotionally exhausted, so they could serve the customers’ productively. Similarly, if organizations develop a mechanism and system that enhance the positive perception of organizational support among employees, it will decrease the adverse consequences of emotional labor. This research could be carried out in other service sectors like education, health, banking, airlines etc. where frontline employees matter a lot for organizational image.

The purpose of the study is to evaluate the efficiency of Islamic Rural Banks (BPRS) and analyze the factors that determine them using a two-stage approach to Data Envelopment Analysis (DEA). DEA in this study focuses on the production, intermediation, and inefficiency causes. This research was done on BPRS across Indonesia. The data were taken from a financial report for the 2013-2021 period. The source of the data was a publication from the Financial Services Authority of Indonesia. The data were analyzed using the non-parametric approach with a two-stage DEA method. The input variables were personnel costs, fixed assets, and third-party funds. The result shows that Revenue Sharing, ROA, and Growth have a significant positive effect on DEA. BOPO and inflation have a positive but insignificant effect on DEA. While NPF and FDR have negative but insignificant effects on DEA. Then CAR has a negative and not significant effect on DEA. It also shows that the variables of Revenue Sharing, NPF, ROA, CAR, FDR, BOPO growth, and inflation have a simultaneous effect on DEA.

Businesses play an important role in the economy in most countries. Businesses contribute to increased productivity, output and jobs for the economy. Therefore, governments of countries always create favorable business environments to help businesses operate more efficiently, and thereby contribute to the economy. Transforming the industrial revolution 4.0 has brought businesses certain benefits to operations, improving productivity and efficiency. Using data in real estate businesses, through regression analysis, the research results confirm the technology factor has not yet affected the financial performance of enterprises, which can show that businesses need enough time to absorb technology in production activities to have a change in its output. In addition, there exists the negative relationship of leverage in the business and financial performance. Or it can also be confirmed that enterprises that choose their own capital are often more effective than enterprises that choose capital from loans and external financing. The study also confirms that enterprises with the ability to manage total asset turnover have higher financial efficiency. However, the research shows that interest rates have a negative effect on business operations, businesses with high interest rates have a negative effect on business operations, and vice versa.

The article aims to develop a model for efficiency evaluation of a socially responsible enterprise. It is established that social responsibility is now effectively implemented at enterprises to increase their competitiveness level, ensure the efficiency of business processes and improve the quality of prod-ucts or services. A model for efficiency evaluation of a socially responsible enterprise is proposed. An expert evaluation was conducted, which consisted of importance evaluation of the stakeholders’ inquiries and efficiency evaluation of socially responsible activities is conducted by the business en-tity. It is proposed to calculate the stakeholders’ interests’ priority level by using the document “The stakeholders' interests’ priority level evaluation”, which allows obtaining full compliance with GRI and ISO 26000 standards. It is established that it is obligatory to adjust the weight part of the enter-prise calculated efficiency indicator, given by experts, to their priority level. It was also found that the activity of the enterprise was inefficient.

The purpose of this article is to make an assessment on infrastructure development efficiency based on Data envelopment analysis (DEA) method. The proposed method allows assessing the level of current infrastructure conditions which provides production and social dimension of its stable development. The article substantiates the necessity of conducting an analytical assessment of infrastructure development level which identifies its weaknesses and determines potential of improving its performance indicators. An integral assessment of transport infrastructure efficiency is proposed. To assess the problems of infrastructure development provision, a comparative analyses and ordering the objects according to growth or decrease of the indicators is performed. The results of the research allow discovering the causes of harmful phenomena in the system of management and development, and identifies major trends and prospects of development.