Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The rising usage of E-Auditing and its effect on businesses through new technology developments and rules demonstrates how audit systems can maximize operational efficiency and business decision quality. Researchers are undergoing a study to determine E-Auditing acceptance rates. The TOE model represents “Technological, Organizational, and Environmental” variables that function as key examination areas in organizational analysis and management practices when researchers study technological implementation and adoption patterns in industrial environments. The research proposes that these three aspects (technical aspects with both Relative advantage (RA) and Technology Compatibility (TC) and organizational aspects including top management support (TMS) and readiness (R)) along with environmental aspects such as competitive pressure (CP) contribute to e-auditing adoption. Auditor trust appeared in this study as the suggested moderating factor. A total of 235 participants provided info outside random sampling while the analysis used SPSS software. The experimental results proved that factors associated with TOE provide legitimate grounds for E-auditing acceptance. Evidence demonstrates that TOE variables provide justification for why organizations would accept E-auditing technology. Data show that trust functions as a supportive variable for the relationship between TOE and e-auditing but provides minimal strength. E-Auditing adoption research needs further investigation within emerging economies to understand better how users adopt this tool. The objective for decision-makers should focus on expanding user understanding of E-Auditing adoption along with educating decision-makers about the benefits of implementing this system.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Metaheuristic algorithms are a class of optimization techniques that have revolutionized problem-solving across various domains. These algorithms provide a versatile and powerful approach to finding near-optimal solutions for complex, combinatorial, and computationally intensive problems. They draw inspiration from natural processes, such as evolution, swarm behavior, or annealing, to iteratively refine solutions by intelligently navigating the problem space. Metaheuristics have become indispensable tools in both academia and industry, helping researchers and practitioners address real-world problems efficiently and effectively. The Pelican optimization algorithm (POA) is a recently developed metaheuristic algorithm that simulates the hunting behavior of pelicans. In complex optimization problems, an POA may have slow convergence or fall in sub-optimal regions, especially in high complex ones. In this paper, Levy flight is integrated into the exploration phase to enhance its search capabilities. Furthermore, a novel exponential parameter has been introduced to enhance the algorithm's overall performance by facilitating a smoother shift between exploration and exploitation phases. These modifications are intended to keep the algorithm from being locked in local optima. The developed algorithm named as IPOA was tested using widely recognized twenty-three benchmark functions with a variety of characteristics, a set of CEC2022 test suites, and five different engineering constrained problems. The results demonstrate the superiority and effectiveness of IPOA in tackling function optimization and constrained design engineering problems.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The research objective is to determine the impact of social media on tourists' intention to return: research in Can Tho city, Vietnam, on that basis, proposes some managerial implications to enhance tourists' intention to return. The article uses qualitative research methods combined with quantitative research. Qualitative research conducted by consulting 03 experts to determine the electronic word-of-mouth factor affecting tourists' intention to return, determining the research model, and adjusting the scales to form a questionnaire for use in official research. Quantitative research assessed scale reliability using Cronbach's Alpha, evaluating the measurement model and structural equation modeling. The data analysis results have identified three independent factors affecting tourists' intention to return: Electronic Word of Mouth, Destination Image, and Attitudes Toward Destination. At the same time, destination image and attitude towards the destination impact tourists' intention to return. Based on the research, some solutions are proposed to improve tourists' intention to return.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The rise of digital marketing channels and e-commerce has compelled businesses to shift to a digital economy, where the use and use of technology in business operations necessitates the development of technopreneurs rather than entrepreneurs. Moreover, technopreneurs can transform a technical idea into and market-ready product that consists of intellectual wealth as the gateway to financial wealth. This study aims to inspect the relationship between strategizing business models for transformation and development as well as the moderating role of Business Intelligence (BI) towards becoming a successful technopreneur. The study obtained 313 respondents among entrepreneurs from Small-Medium Enterprise (SME) in Malaysia using a simple random sampling method by utilizing an online survey (Google Forms) to participate in the main survey. They are recognized as highly knowledgeable respondents who use digital technology to improve their businesses; as a result, they possess the knowledge necessary to give a trustworthy response based on their actions and experiences to succeed as technopreneurs. The collected dataset was analyzed using SmartPLS software to test the hypotheses, and a structural model was utilized in the study to assess direct relationships. Based on p-values and t-statistics, the bootstrapping technique was used to increase the significance of both direct and indirect impacts (path coefficient). The findings of this study highlight that strategized business models and successful technopreneurs may become an innovative high technology-intensive context with the moderating role of BI technology prowess and entrepreneurial talent and skills that develop technopreneurs in the new age of entrepreneurs who make use of the digital economy.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study investigates the high-quality development of Chinese logistics SMEs by analyzing the effects of digital technology adoption, organizational resilience, utilization innovation, and exploratory innovation. It explores how digital transformation improves operational efficiency and adaptability, while assessing the mediating role of utilization innovation in connecting technology adoption and resilience to enterprise success. Additionally, the study examines the moderating effect of exploratory innovation on these relationships. A survey of 340 logistics professionals and SMEs within China's supply chain sector was conducted, with hypotheses tested using SPSS and SmartPLS-4. The results reveal that digital technology adoption and organizational resilience significantly contribute to enterprise development, with utilization innovation playing a pivotal mediating role. Furthermore, exploratory innovation moderates the relationship between digital adoption and innovation, highlighting the importance of adaptability in dynamic markets. This study presents a comprehensive framework integrating digital adoption, resilience, and innovation, offering valuable insights into how SMEs can address the challenges of digital transformation. Policymakers and industry stakeholders are encouraged to implement supportive policies, financial incentives, and technological investments to enhance the competitiveness of SMEs.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study develops a context-specific Transit-Oriented Development (TOD) evaluation framework for Thailand's regional railway hubs by integrating the Analytic Hierarchy Process (AHP) with established TOD Standards. Through expert-based pairwise comparisons, we determined that transit accessibility (19.1%), connectivity (15.0%), and walkability (14.1%) represent priority criteria for the Thai context, contrasting with the uniform weighting system of international standards. We applied this AHP-weighted framework to assess six regional railway stations: Chiang Mai, Phitsanulok, Nakhon Ratchasima, Khon Kaen, Pattaya, and Hat Yai Junction. Comparative analysis revealed that Hat Yai Junction achieved the highest TOD potential ranking under both standard (74/100) and AHP-weighted (79.7/100) methods, followed by Chiang Mai (72/100 standard; 78.8/100 weighted). The most notable scoring differential appeared in Nakhon Ratchasima (69/100 vs. 78.4/100), demonstrating the significant impact of context-sensitive weighting. All stations showed common weaknesses in cycling infrastructure (average 3.2/5) and car use reduction metrics while achieving the highest scores in transit accessibility criteria. Station-specific evaluation identified targeted improvement priorities: enhancing cycling networks in Chiang Mai, improving pedestrian infrastructure in Phitsanulok, and increasing block connectivity in Pattaya. This contextualized framework gives planners a practical tool for prioritizing TOD investments in Thailand's regional centers.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The COVID-19 pandemic generated significant social transformations in different sectors of society, one of the most important being the labor market. This research establishes the relationship between these transformations and employment trends among repowered item vendors in the city of Huancayo, Peru. Three key dimensions were addressed: destruction, expansion, and modification of employment. The research adopted a quantitative approach, with an exploratory, descriptive, and correlational design. Validated questionnaires were administered to a representative sample of 331 repowered item vendors. The results indicate a significant relationship between social transformation and employment trends, which is reflected in a reconfiguration of employment in this sector. A loss of job opportunities was evident; however, an expansion of employment was also observed through adaptation to new forms of marketing and the growing demand for repowered products. Likewise, changes in labor dynamics were identified, including the use of new sales strategies and the digitization of processes. In conclusion, the pandemic not only negatively affected employment in this sector, but also encouraged resilience and adaptation strategies.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Bali is a world tourist destination that is famous for having various types of interesting maritime tourism, including mangrove areas which are typical of equatorial regions. The purpose of this study is to develop a model that can predict the sustainability of ecotourism in the mangrove area in Bali based on the approach of empowering local potential and empowering the community. Data analysis was carried out using Bayesian Network analysis, where input was based on the results of the FGD. The results show high probability of realizing the sustainability of ecotourism, where the most influential variables are community participation and local product developers or mangrove-based products. In addition, the condition of the mangrove forest also needs attention, considering that the sustainability of mangrove ecotourism is very sensitive to changes in the condition of the mangrove forest. The three main variables have reflected the combination of the three elements of sustainability, namely people-social (community participation), planet-environment (mangrove forest condition), and profit-economic (developing of mangrove-based products). Mangrove ecotourism development in Bali should be focused on increasing community participation and the development of mangrove-based products.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The happiness levels of women exhibit variations attributable to a myriad of factors, encompassing economic, social, cultural, and demographic variables. Numerous governments incorporate the measurement of happiness levels as part of life-satisfaction analyses; nonetheless, these analyses lack a comprehensive framework for predicting happiness levels over specific periods. Notably, in developing countries, women confront the adverse consequences of economic, social, cultural, and demographic determinants to a greater extent than men. Paradoxically, they remain significantly underrepresented in both academic and industrial domains. In light of this, the primary objective of this study is to conduct an in-depth analysis of happiness levels and their underlying determinants from a gender-oriented perspective. Therefore, the pertinent literature has not dedicated a systematic approach to classify and forecast the happiness of women. The present paper initiates by elucidating the factors influencing women's perceptions of happiness through a comprehensive review of the existing literature. Then, a multiple attribute decision-making algorithm-based sorting methodology, ARASsort, is utilized to evaluate how women’s happiness levels are affected by life satisfaction components in a developing country, Türkiye. The selection of ARASsort is based on its performance over other traditional sorting approaches in terms of time and effort attachment. Various factors affecting the happiness levels of women in different cities in the country sample were discussed and analyzed in detail in accordance with the main findings of the OECD Better Life Index (2020), through representative data selected from TÜİK's life satisfaction dataset.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study examines the current challenges and strategic alternatives for developing strategies to improve Hajj fund management in Indonesia using Soft Systems Methodology (SSM) and Analytic Hierarchy Process (AHP). The research focuses on challenges faced by the Hajj Financial Management Agency (BPKH) in managing pilgrimage funds within a complex ecosystem of stakeholders and regulators. Through focus group discussions and quantitative analysis, the study identifies gaps in governance and institutional coordination following the transfer of fund management from the Ministry of Religious Affairs to BPKH. The research evaluates key strategies including investment policy development, internal control enhancement, leadership competency improvement, and technology adoption. Findings emphasize the need for a coordinating body to oversee investment policies and partnerships, while prioritizing public accountability and digital transformation to streamline processes. The study contributes to Islamic finance literature by providing insights into BPKH's specific challenges and optimization strategies. Recommendations include aligning investments with Islamic principles, strengthening controls against fund misuse, and prioritizing leadership competency in financial expertise and ethical integrity. These findings offer practical guidance for policymakers and Hajj fund management institutions in enhancing fund stewardship within Islamic finance principles.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study identifies the optimal route for transporting agricultural fruits using the Simple Additive Weighting (SAW) method within a Multicriteria Decision-Making (MCDM) framework. Data was gathered through a literature review on transportation principles, route selection criteria, and truck routes, identifying eight critical factors for route selection. Transportation route data were also systematically collected, forming the basis of the proposed conceptual framework. The SAW analysis identified the highest-scoring routes for each segment: Route A1 (6.35406), Route B1 (6.38532), Route C1 (6.26248), and Route D3 (5.29061). Historical data from the past five years confirmed consistency in route selection. Comparatively, Dijkstra's Algorithm, based on single factors like distance, time, or cost, proved less effective for agricultural transportation. In contrast, the SAW method, integrating multiple factors, ensured more accurate route selection. Key influencing factors included road conditions, infrastructure or road width, and facility availability. The optimal route from Thailand to China was Route A1-B1, passing through Chanthaburi, Rayong, Chonburi, Chachoengsao, Samut Prakan, Bangkok, Pathum Thani, Ayutthaya, Ang Thong, Sing Buri, Chai Nat, Nakhon Sawan, Phichit, Phitsanulok, Uttaradit, Phrae, Lampang, Phayao, and Chiang Rai, terminating at Chiang Khong Customs Checkpoint. These findings offer practical guidance for planning and decision-making in agricultural transportation routes.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: While busy boards have been widely studied in corporate governance, research on this topic in Vietnam is lacking. In the real estate sector, where high leverage and regulatory challenges per-sist, busy boards may impact earnings management (EM). This study explores their influence on EM in listed Vietnamese real estate firms, contributing to corporate governance insights. This research aims to investigate the presence of busy boards and Board of Directors (BOD) character-istics on EM behavior. This research employs the OLS, FEM, REM and Generalized Least Squares (GLS) regression model to analysis. Analysis results show that the number of busy boards has a positive impact on EM behavior. The results of this study extend the composite measure of BOD in Vietnam by adding a new factor, which has not been included in previous studies, namely busy boards. Thereby, it helps to improve corporate governance in controlling the "performance results" of the board of directors. Busy boards influence positively EM and oth-er factors: board size, board independence, board expertise, female on board negatively affect EM. The findings of this study demonstrate a relationship between busy boards and EM, subsequently affecting the quality of financial statements. Therefore, the policy makers are recommended to consider comprehensive reviews and possibly "legislate" the advantages of diversity within corpo-rate boards during the drafting, amending, and supplementing of corporate governance regula-tions and rules in Vietnam.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Websites have become the digital showcase for companies, organizations, and people in a globalized world. These platforms are essential for communication, e-commerce, education, and entertainment. The objective of this study is to analyze the relationship between the quality of information on websites and user satisfaction in public higher education in Tarma. This is basic research with a quantitative and correlational approach, carried out with a sample of 428 students of the professional careers of Administration, Nursing, and Agroindustrial Engineering enrolled in 2024 at the Universidad Nacional Autónoma Altoandina de Tarma, located in the Department of Junín. The data were processed and modeled using structural equations based on PLS. The results show a Spearman's Rho correlation coefficient of 0.852 and a significance level of 0.000, which shows a high positive correlation between the variables studied. Likewise, the general hypothesis is confirmed, which establishes a significant relationship between usability, information quality, service interaction quality and user satisfaction of the university website.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of the study is to identify factors affecting consumers' intention and decision to purchase OCOP products as well as to test the impact of intention to purchase OCOP products on Vietnamese consumers' decision to purchase OCOP products through a case study in Thanh Hoa province. This study uses a combination of qualitative and quantitative research methods. Qualitative research aims to test the reasonableness of each scale and screen observed variables. Quantitative research methods are used through the collection and processing of data from 250 consumers who have purchased OCOP products. Data are collected, processed and analyzed using PLS-SEM software. Based on the use of TAM consumer behavior theory and the development of 4P marketing elements to build a research model. The study added the fifth P, Pride in Local Specialties, as a new factor to match the characteristics of OCOP products. The results of the study showed that the factors: (1) Pride in Local Specialties; (2) Product Awareness; (3) Price Perception; (4) Convenience in Shopping and (5) Product Communication all have a positive impact on consumers' intention to buy OCOP products. The results of the study also showed that the intention to choose OCOP products (INT) has a great impact on consumers' decision to choose OCOP products (DEC).

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aims to rigorously examine and assess how various determinants influence internal control mechanisms associated with routine expenditures at the Social Insurance Office of Soc Trang Province. Using a quantitative method with 182 survey samples collected from civil servants and officials of the Social Insurance Office of Soc Trang Province, the data were validated through Cronbach’s Alpha, Exploratory Factor Analysis (EFA), and multiple regression analysis. The findings demonstrate that five factors impact internal control, ranked by their significance: Control Activities, Monitoring Activities, Control Environment, Information and Communication, and Risk Assessment. Additionally, the author provides recommendations to improve the effectiveness of managing and utilizing regular expenditures at the unit.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study explores the high-quality development of Chinese logistics small and medium enterprises (SMEs) by examining the impact of digital technology adoption, organizational resilience, exploratory innovation, and environmental uncertainty. The research investigates how digital transformation enhances operational efficiency, adaptability, and competitiveness while assessing the mediating role of exploratory innovation in linking technology adoption and resilience to enterprise success. Additionally, the study evaluates the moderating effect of environmental uncertainty on these relationships. A survey was conducted among 340 logistics professionals and SMEs operating within China's supply chain sector, focusing on their digital transformation efforts, resilience strategies, and innovation-driven business models. The hypotheses were tested using descriptive analysis in SPSS and structural equation modeling (SEM) in SmartPLS-4. The findings indicate that digital technology adoption and organizational resilience significantly enhance high-quality enterprise development, with exploratory innovation playing a crucial mediating role. Moreover, environmental uncertainty moderates the relationship between digital adoption and innovation, highlighting the need for adaptability in dynamic markets. This study contributes to the existing literature by integrating digital adoption, resilience, and innovation within a unified framework, particularly in the context of Chinese logistics SMEs. The results emphasize the importance of reducing digital adoption barriers, strengthening organizational resilience, and leveraging innovation to enhance long-term sustainability. Policymakers and industry stakeholders are encouraged to implement supportive trade policies, financial incentives, and technological investments to optimize the performance of Chinese logistics SMEs in an increasingly competitive environment.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Harmful climatic effects caused by increasing levels of carbon emissions are nowadays considered a serious problem for countries all over the world. Some nations are not yet making best use of their resources to promote long-term growth, while others are making great efforts to maintain a clean environment. Governments and policymakers worldwide however are considering climate challenges and global warming as critical risks. This research enriches previous literature on reducing CO2 emissions by exploring effects on carbon dioxide emissions from asymmetric green technology innovation and institutional quality within OECD nations. The short- and long-term impact of upward and downward fluctuations of GTI and IQ on CO2 emissions are assessed across a panel of 35 OECD nations for the period 1995-2020. The findings show: (i) that the EKC hypothesis is supported for long term effect but not short term in the countries studied; (ii) the existence of asymmetric long-term effects for GTI and dimensions of IQ; and (iii) that controlling corruption seems to have the most important effect on environmental degradation compared to other IQ measures. The study contributes to current understandings by revealing the nuanced and complex relations linking technological and institutional factors and environmental outcomes in developed economies. Based on the results, OECD countries must stimulate and support green technological innovation by defining appropriate governance reforms to foster sustainable development and meet sustainable development goals.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)