bluuebunny/crossref_metadata_2025_split huggingface dataset:
Showcasing New Tourism Destination by Using Gis: a Study of Sikkim
Authors: Mukherjee Sudipta , Singh Malini , Mukherjee Madhumita , SuvojitGanguly  , PawanAilawadi  
Published: May 2023

Purpose: The main purpose of this research is to find out new tourist destinations and suggest developmental strategies through scientific ways for solving overtourism-related problems.

Theoretical framework: In this research paper, the researchers emphasized finding new tourist spots and analyzing their potential both in touristic and infrastructural value was assessed by the researcher with the help of a most modern tool like Geographic Information System. The researchers have explained a scientific process of exploring new tourist destinations or tourist spots by using GIS and have shown how to develop proper infrastructure around those spots.

Design/methodology/approach: A “Multicriteria Spatial Decision Support System modeling” was used to find out and validate the existing and new tourist spots. In the pair-wise comparison method, a criterion versus criteria was created to compare each pair of criteria and assign relative ratings using the scale of pair-wise comparison. In this research, the Simple Additive Weighting (SAW) method is used because it gives the “most acceptable results for majority of single-dimensional problems”. The researcher has created this map to support the ‘Destination Fetching Model’, and it can also be used for promoting sustainable tourism in the area. If the entire land cover is visible to the planners with an aerial view, they can plan for tourism infrastructure and superstructures from anywhere. GIS-based layer data has created an "all covered" aerial map with the help of advanced GIS technology, which not helped the planners to understand the current land condition, but also showed the open area which can be utilized for new tourism set-up. Manmade and natural resources are also classified through this LULC model.

Findings: These new tourist spots will help planners and stakeholders to distribute excessive crowds to comparatively new destinations. It is observed that most of the Indian tourism destinations suffer from “over Tourism” in peak season. This research will help spread the flow of tourists to the nearest newly added destinations.

Research, Practical & Social implications: Scientific tourism planning through GIS will also help tourism service providers and planners to add infrastructure to the new destinations, and would also help local people to generate income through tourism.
Originality/value: This research will solve the “over tourism” problem of any destination or state, and help generate more visitor’s day at the destination which is proportionate to extra revenue generation for the local, regional and national tourism stakeholders.
Systematic Literature Review: Affective Experiences as a Predictor of Counterproductive Work Behaviour
Authors: Ibrahim Nor Hafizah , Makhbul Zafir Khan Mohamed , Ayob Abu Hanifah , Lokman Anitawati Mohd 
Published: May 2023

Purpose: This study aims to systematically review the literature on counterproductive work behaviour (CWB) to understand better the role of affective experiences in predicting such behaviour.

Theoretical framework: Since CWB can have devastating effects on both individuals and organisations, there has been rising concern about the issue. Meanwhile, recent studies have demonstrated the substantial influence of affective experiences on CWB. Therefore, it’s common to view such experiences as immediate causes of CWB in the workplace. However, a lack of research has systematically examined this relationship.

Design/methodology/approach: This study follows PRISMA (Preferred Reporting Items for Systematic reviews and Meta-Analyses) guidelines by integrating multiple research designs from 2017 to 2022 to investigate the phenomenon of affective experiences-CWB. The relevant literature review was selected from two (2) established databases, Scopus and Web of Science.

Findings: Thematic analysis yielded three (3) overarching themes as predictors of affective states at work: unpleasant treatment/attitudes of others, job stressors, and dispositional distribution. Affective states that predict CWB were also identified, with two (2) primary themes (broad negative and positive affect) and seven (7) sub-themes (discrete negative and positive emotions). Furthermore, two (2) major themes, internal and external mechanisms, appear to be underlying mechanisms in the relationship between affective experiences and CWB.

Research, Practical & Social implications: This study offers valuable insight into the state of knowledge and practical implementation for future strategies.

Originality/value: This work may be the first study to systematically review the literature on the topic of CWB from an affective experience perspective. The work contributes to the existing literature on affective experience-CWB in two (2) major ways. First, the study provides a more in-depth explanation of the predictors, implications, and underlying mechanisms, of the relationship between affective experiences and CWB by thoroughly reviewing the relevant empirical studies. Second, it identifies important research gaps and recommends a path forward for future studies in this field.
Relationship Between Logistics Management and Public Sector Transparency in Peru
Authors: Rodriguez Victor Hugo Puican , Huaman Erlith Tafur , Andrade Diana Lisbeth Valdivia , Becerra Erlita Llatas , Gavidia Merly Janet Fernandez 
Published: May 2023

Purpose: The objective of this research was to determine the relationship of significance between logistics management and public transparency in the public sector in Peru.

Theoretical framework: Current literature has reported good findings on both logistics management and transparency. However, there is still much to research and learn about GL and T because it is an ever-evolving development.

Design/methodology/approach: The methodology was quantitative, using deductive and analytical methods addressing non-experimental and correlational inferences. The instrument was a survey, through an applied questionnaire to 90 public sector workers.

Findings: The results revealed that logistics management is deficient 43%, public transparency is deficient 57%, likewise, a p=0.000<0.01, Kendall's Tau-b (65%) and Spearman's Rho (67%) were reached.

Research, Practical & Social implications: We suggest an agenda for future research and highlight the contributions made to logistics management and transparency.

Originality/value: the level of relationship between logistics management and public transparency is considerable positive and highly significant, which means that by complying with supply standards and stock control, the entity can provide quality information and thus the inspection office will be able to audit the transparency of the data.
Creative Accounting in Local Governments to Obtain Funds for COVID-19 Management
Authors: Suprianto Edy 
Published: May 2023

Purpose: This study aims to test whether local governments in Indonesia carry out creative accounting to obtain a national economic response loan in dealing with the COVID-19 pandemic with 0% interest.

Theoretical framework: According to public choice theory, it can be predicted that local government will take advantage the National Economic Recovery (PEN) loan program with 0% interest from central government for their covid-19 prevention. Local government will fix the financial information which adjusted to the central government regulation in order to obtain the loan.

Design/methodology/approach: The research population in the first year was all local governments in Indonesia. The sample obtained in this study was 51 local governments according to the criteria in the purposive method. The data analysis technique used in the study was the STATA analysis tool version 15.

Findings: The result analysis regression has proven that the local government loan positively affects creative accounting. This study can also prove that geographic location and local government independence positively affects creative accounting.

Research, Practical & Social implications: The low level of local government financial statement accessibility in Indonesia has resulted in a minimum amount of data being obtained. This can be a motivation for further research to examine the level of financial statements transparency in Indonesia.

Originality/value: This study is the first to examine creative accounting by government accountants. Secondly, this study can improve scientific studies, especially financial accounting through empirical evidence about creative accounting carried out by Indonesian local governments in developing countries that have different characteristics from other countries in the world.
Measurement the Economic Efficiency and Risk Management Strategy for Projects of Table Eggs Production in Diyala Governorate
Authors: Zaidan Ali Ghaidan , J. Mohammed Hawraa , ALI Eskander Hussain 
Published: May 2023

Purpose: The aim of the research is to estimate the cost efficiency and technical and Allocavtive components of egg production projects and to identify risk management strategies.

Theoretical framework: These include Data Envelopment Analysis Program (DEAP), a method of linear programming in estimating the economic efficiency in addition to strategic use in risk management.

Design/methodology/approach: The data was collected from 44 egg chicken projects, collected randomly from Diyala county districts for 2018, for achieving economic efficiency of agriculture and risk management strategic for projects of table egg production .

Findings: by using of Data Envelopment Analysis with a input orientation. technical efficiency about averaged 0.995, which is highly efficient,. Allocavtive efficiency was 0.99. By linking the relationship between economic efficiency and some administrative variables, some of which are direct and inverse.

Practical & Social implications: The study benefits table egg producers, including their knowledge of the optimal use of resources for the actual use of resources through the study of economic efficiency. The study showed how to deal with risks in their projects. Outside the farm, the coping strategy to face risks is in lending, and thus this study is used at present and in the future in these investment projects..

Originality/value: That the poultry sector is an investment and commercial sector, it is necessary to study the resources efficiency used and because it contains risks, so a strategy must be developed to protect the product from these risks.
Suggestions for the City from Examining Impacts of Non-Economic Factors Affecting Voluntary tax Compliance – Case of Vietnam Businesses
Authors: Hong Nguyen Thi Phuong 
Published: May 2023

Purpose: This paper aimed to examine the impacts of non-economic factors including: Social Norms, Tax Education, Coercive Power of Tax Authority, Legitimate Power of Tax Authority, Tax Information, Service Quality of Tax Authority, and Quality - Public Governance on the voluntary tax compliance of businesses in Ho Chi Minh City, Vietnam.

Theoretical framework: Findings of Cialdini and Trost, in 1998 in related to standards of effect of non-economic factors in voluntary tax compliance was reported in details, but it will including and not limit to rules constructed and standards (social norms so called) in psychological aspects. This makes a background for presnt study to completing non-economic factor.

Design/Methodology: The study used questionnaires to collect date from survey subjects who are accountants, chief accountants and financial directors of businesses in Ho Chi Minh City, Vietnam. The questionnaire consisted of 2 parts. The first section included an introduction to the business and participants answering the questionnaire. Part 2 included content related to voluntary tax compliance and factors affecting voluntary tax compliance. With 501 valid responses from the survey subjects, the author test the hypotheses in the research model (Structural).

Findings: The research results found that all 7 factors had a significant impact on voluntary tax of businesses in HCM City, Vietnam. Government, tax authorities, and universities basing on this research can come up with more appropriate solutions to enhance the tax compliance (voluntary) behavior of businesses.

Research, Practical & Social implication: this study only analyzed the factors of internal enterprise characteristics affecting the high and low level of non-compliance with corporate income tax, but not yet included in the research model to analyze other factors as important as those outside the business, etc. It is really necessary to come up with more appropriate solutions to strengthen the voluntary tax compliance behavior of businesses, increase revenue for the budget, and contribute to the development of the country and society.

Originality/ value: suggestions for solutions should be taken to increase the tax revenues for the city is stated in present work. Via our study (testing non econ variables), findings tell us that all 7 factors tested had a positive impact on voluntary tax compliance. They included social norms, legal power of tax authorities, coercive power of tax authorities, tax education, service quality of tax authorities, tax information quality public administration; in which, tax education had the most influence, while coercive power of tax authorities had the least influence.
The Impact of the Board of Directors' Characteristics and Ownership Structure on the Sustainable Development Disclosure in the Banks Listed on the Amman Stock Exchange
Authors: Al Maani Abdullah , Issa Ghaydaa , Alghananim Maryam Ali Mohammad , Aljada Ahmad Mustafa 
Published: May 2023

Purpose: This study tries to comprehend how corporate governance (CG) affects disclosures on economic, social, and environmental sustainability.

Theoretical framework: Recent literature has reported that CG has significant impact on disclosures on economic, social, and environmental sustainability. However, there is still much to investigate and learn about CG in sustainability process.

Design/methodology/approach: For the time period spanning 2015 to 2021, information about study variables was gathered from thirteen (13) banks listed on the Amman Stock Exchange (ASE) through annual reports and quantitative approach.

Findings: Study findings showed that CG components improve sustainability disclosures in general. The study results indicated that, a large board with a female director and a Corporate Social Responsibility Committee (CSRC) is better able to audit and control management choices related to sustainability issues (whether they be economic, environmental, or social) and produces better sustainability disclosure.

Research, Practical and Social implications: This study is proposed to help bank managers understand the real impact of corporate governance practices on sustainability, especially economic, environmental and social indicators of sustainability and how to improve and develop them.

Originality/value: Through quantitative and qualitative analysis, this study contributes methodologically and empirically to the literature on corporate governance and sustainability reporting in emerging and developing economies.
Analysis of the Impact of Six Sigma and Risk Management on Iraq's Energy Sector Metrology
Authors: Albayatey Ameera Sh Weli , Mawlood Suha Jamal , Abbood Hussein Qusay 
Published: May 2023

Purpose: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance.

Theoretical framework: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis.

Design/methodology/approach: This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and two indices—one for actualizing metrological risk and another for its management—are assessed.

Findings: We find the all dimensions of the six sigma projects implemented facilitate the correction and adaptation of the main tasks aimed at improving the measurement management system.

Research, Practical & Social implications: a risk-based approach and the six sigma method are can enhance the measurement management system and collect feedback on its performance.

Originality/value: The merge a risk-based approach and the six sigma method its usefulness as a methodological tool for enhancing measurement management has been demonstrated.
How Interaction Should Transform, Value be Developed to Drive Teamwork Performance? An Empirical Research in Merchant Marine Colleges
Authors: Widiatmaka Florentinus Pambudi , Sularno Heri , Prasetyo Anugrah Nur , Djari Janny Adriani , Samodro Leonardus Murialdo Andita Bintang , Munawar Muniroh , Sukrisno  , Kundori  , Listyorini Haniek , Supriyanto Sapto 
Published: May 2023

Purpose: This study aims to improve the performance of the team in public organizations engaged in education at the shipping industry which is enhanced by various concepts, such as knowledge sharing, transformative interaction capability, value oriented development interaction capability.

Theoretical framework: Transformative Interaction capability and Value oriented development interaction capability provides a central role in improving team performance based on resource-based theory as a result of the synthesis of this theory carried out by previous researchers (Qamari, 2019), (wulandari, 2018 ) providing an interpretation that team members can optimize their capabilities so as to improve team performance...

Design/methodology/approach: The model was tested at a merchant college in Indonesia using an exploratory quantitative research design. This study will examine the relationship between the various hypotheses proposed to build a conceptual model. Data were analyzed using Amos 25. software.

Findings: The results in the findings of this study indicate that there is a significant relationship that can indicate the existence of a form of academic contribution to improving team performance, namely by the concept of transformative interaction capability, value oriented development interaction ability. To improve the team's performance at the shipping college lecturers.

Research, Practical & Social implications: This study aims to develop a new conceptual model that will contribute to strengthening the theory of resource-based theory. practically based on the conceptual model proposed in this study we propose a team performance improvement model.

Originality/value: The value of the study This study, which explains the relationship between antecedents and consequences of value-oriented development interaction capability and transformative interaction capability in improving team performance, has never been studied by previous researchers. The role of these two variables is expected to be a bridge to bridge the influence between knowledge sharing and team performance.
Complete Accounting of Fixed Assets at Vietnam Public Hospitals When Applying VPSAS 17 and VPSAS 31
Authors: Yen Ly Lan 
Published: May 2023

Purpose: The aim of this study is to provide a solution based on the regulations of VPSAS that have been issued to improve the accounting of fixed assets in public hospitals in Vietnam today.

Theoretical framework: The study uses regulatory documents of the government and industry to understand the nature, scale of management, fixed assets used in Vietnamese public hospitals.

Design/methodology/approach: The study uses survey data through google form, the research article synthesizes existing shortcomings, analyzes and evaluates from survey data, thereby offering solutions from previous research results, specific characteristics of the health sector and applying VPSAS 17 and VPSAS 31 to accounting for tangible fixed assets at Hanoi public hospitals today to help accountants and managers at Vietnamese public hospitals to participate. study and apply it well in their work.

Findings: The study has provided a number of solutions to improve fixed asset accounting in Vietnamese public hospitals when using VPSAS 17 and VPSAS 31. Next, The results show The determination and recognition of fixed assets are influenced by different management mechanisms, so the treatment and recognition of assets are also different.

Research, Practical & Social implications: The study shows Vietnam is in the process of integrating and perfecting the accounting system according to international regulations, including the public accounting system. One of the public sectors that manages the largest amount of government fixed assets is the public hospital sector.

Originality/value: The value is that In the process of public sector financial reporting disclosure and transparency, the Ministry of Finance has recently developed and issued 11 Vietnamese public accounting standards, the first two phases in the reform process in the field of financial management. public administration at the national and local levels…the application of Vietnamese Public Accounting Standards is important in the PFM Program efforts to improve the efficiency of public spending and strengthen governance. management of public resources towards sustainable development, including accounting for fixed assets at public hospitals. Therefore, it will greatly affect and influence the financial position in the public financial statements.
Nexus of Strategic Thinking, Knowledge-Oriented Leadership, and Employee Creativity in Higher Education Institutes
Authors: Alzghoul Amro , Algraibeh Khaled M. , Khawaldeh Khaldoon , Khaddam Amineh A. , Al-Kasasbeh Omar 
Published: May 2023

Purpose: The aim of this study is to examine strategic thinking and knowledge-oriented leadership influence employees' creativity in the setting of Jordanian private universities.

Theoretical framework: The study employed Path Goal Theory to clarify the interaction of the variables used in Higher Education Institutes to address the issue.

Design/methodology/approach: The research used a “partial least squares-structural equation modeling” approach to examine the gathered data. For analysis purpose, was developed and empirically verified with data (n = 143) obtained from a random sample of private universities in Jordan.

Findings: The result found that Strategic thinking promotes and increases employee creativity. However, knowledge-oriented leadership moderates the causal association between strategic thinking and employee creativity.

Research implications: The results are presented taking into account the relevant research as well as the practical implications for higher education administrators.

Originality/value: The novel theoretical contribution that was made by this study is its emphasis on knowledge-oriented leadership as a moderator in the link between strategic thinking and employee creativity.