ENVIRONMENTAL CONSCIOUSNESS AND GREEN CONSUMER BEHAVIOUR IN MALAYSIA’S PETROLEUM INDUSTRY: UNPACKING THE ATTITUDE–BEHAVIOUR GAP AND THE ROLE OF PERCEIVED VALUE

This study examines the relationship between environmental consciousness (constituents of environmental awareness, environmental concern, and environmental attitude), perceived value, and purchasing behaviour for green personal care products among employees working in the petroleum industry in Malaysia. This study adopted a quantitative research design, and 94 respondents provided the data through structured questionnaires that were administered to executive-level employees in three major petroleum companies in Malaysia. The findings showed definite relationships exist between purchasing behaviour and environmental awareness, concern, and attitude. However, the proposed mediating role of value was not substantiated. This finding suggests that while employees with an environmentally conscious inclination do purchase green personal care products, the perceived value does not at all impact or qualitatively explain this behaviour.  Article visualizations

EXPLORING THE COMPLEX INTERPLAY BETWEEN TRANSFORMATIONAL, INSTRUCTIONAL, DISTRIBUTED, TEACHER WELL-BEING AND SYSTEMIC CHALLENGES

This study explores the complex interplay between transformational, instructional, distributed, teacher well-being and systemic challenges. Data was collected through interview schedule, field notes and open-ended questionnaire. Criterion purposeful sampling technique was used to select ten principals from ten schools. Data analysis was conducted using thematic analysis, typological analysis, content analysis and Atlas.ti. The findings have established the complex interplay between transformational, instructional, distributed, teacher well-being and systemic challenges, prevailing leadership strategies used and the complex interplay between them. Principals need to study and learn the application of leadership strategies, apply leadership strategies to optimise their success and to enhance schools academic performance which results on students’ academic performance. Principals should integrate elements of leadership strategies to support teacher wellbeing, enhance job satisfaction, and promote student success. Leadership strategies have the complex interplay on the schools performance which affects schools, teacher performance which could result in positive or negative student academic performance.  Article visualizations

A STUDY ON THE OPERATIONALIZATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING WITHIN SIERRA MINERAL HOLDINGS LIMITED IN SIERRA LEONE

This study provides an assessment of the operationalization of Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Explicitly, this piece of work suggests strategies for the application of environmental management accounting systems practices that have been adopted by the management and how corporate social responsibilities are adopted. This study's findings indicated a high responsiveness to the importance and effectiveness of environmental management accounting and the application of codes of best practices to environmental practice. However, the government, being the regulatory body, should require the mining company to have a mitigation plan with mapped-out strategies that would be implemented to minimize the misery of endangered species not becoming extinct in the near future, and the government should closely monitor topography and noise performance indicators. The poor performance of the company not having a well-coordinated environmental system in place and the control systems to reduce emissions to a tolerable level should also be monitored by the government as these factors have the potential to cause serious environmental degradation and will have a negative effect on human lives in the community. The management of Sierra Mineral Holdings Limited should prepare a mitigation plan with clearly mapped-out strategies with deliverable timelines on the wildlife-protected areas and Cultural Properties Protection and enhance Topography and Noise Indicators to improve the application of the Code of Best Practices and application of Environmental Management Accounting to an acceptable norm.  Article visualizations

AN ASSESSMENT OF THE EFFECTIVENESS OF ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) AT SIERRA MINERAL HOLDINGS LIMITED IN SIERRA LEONE

This study gives an assessment of the effectiveness of Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Specifically, this study focuses on the present environmental management accounting practices that the management has adopted and how risk is being assessed. The study made use of probabilistic sampling and a research design that caters to both primary and secondary data. The study made use of the mixed methods techniques that were derived from a research paradigm and strategies of inquiry that the researcher adopted, and these, however, justified the research approach. The study adopted descriptive design surveys using well-structured questionnaires and conducted personal interviews to obtain information. This piece of work used mathematical models like Benford’s Law and the KNIME Analytics Platform software to analyze and interpret data. The findings of this study revealed that there is a high awareness of environmental management accounting for the various cost categories and in the assessment of environmental risk in Sierra Leone as a developing country. The study uses an imaginary company’s income statement to explain the conventional cost as it clearly shows how environmental costs are captured in the notes of the financial statements but then lose their identity in overheads, which will prevent management from making informed decisions. Based on the findings of this study, it is prudent that organizations put modalities in place for effective management of environmental management accounting principles.  Article visualizations

FINANCIAL PERFORMANCE IN THE ELECTRONIC COMMUNICATION SECTOR IN TURKEY: AN EVALUATION WITH RATIO ANALYSIS

This study evaluates the financial performances of Turkcell, Türk Telekom, Kron Teknoloji, Alcatel-Lucent Teletaş and Netaş Telecommunication companies traded on Borsa Istanbul between 2019 and 2023 using the ratio analysis method. The electronic communications sector has a strategic importance in terms of digital transformation and infrastructure investments. By analyzing the companies' key financial indicators such as profitability, liquidity, operating efficiency and financial structure, their position in the sector and financial sustainability are comparatively examined. The findings show that Türk Telekom and Turkcell have reduced their debt burdens, Kron Teknoloji has fluctuated in terms of profitability, Alcatel offers a strong financial structure with low debt ratios, while Netaş has high indebtedness ratios. The study provides important insights into the financial health and competitive dynamics of companies operating in the sector. JEL: G30, G32, M4

TRANSFORMING TRAVEL: THE ROLE OF EMERGING TECHNOLOGIES IN SHAPING THE TOURISM INDUSTRY

The rapid advancement of digital technologies has significantly transformed the global tourism landscape, altering how destinations are promoted, how services are delivered, and how tourists plan, experience, and reflect on their journeys. This article explores the evolving relationship between tourism and technology, with a focus on the integration of digital platforms, mobile applications, and intelligent information systems within the tourism industry. Beginning with an overview of the digitalization of tourism services, the paper reviews existing academic literature to identify key technological developments that have redefined industry practices and consumer behavior. The core of the article analyzes the implementation and impact of various technologies, including online booking platforms, mobile travel apps, Internet of Things (IoT) solutions, and data-driven marketing strategies. Special attention is given to the rise of smart tourism infrastructures and the role of artificial intelligence in personalizing travel experiences. Furthermore, the article examines how social media and user-generated content influence destination image and tourist decision-making. Case studies from technologically advanced tourist destinations are used to illustrate both the opportunities and challenges associated with this digital transformation. In conclusion, the article emphasizes that while technology enhances operational efficiency and the overall tourist experience, it also raises concerns related to privacy, accessibility, and the uneven distribution of digital resources. The discussion highlights the need for inclusive and sustainable digital strategies in tourism development, calling for continued research into the social and economic implications of technological integration across diverse tourism contexts.  Article visualizations

EXPLORING THE DYNAMICS OF MEDICAL AND WELLNESS TOURISM: SERVICES, DESTINATIONS, AND ETHICAL CONSIDERATIONS

This article provides an in-depth investigation into the rapidly growing and multifaceted niche of medical and wellness tourism, a sector that increasingly attracts travelers seeking health improvement, preventive care, and holistic well-being experiences beyond their home countries. The study systematically explores the diverse range of services and facilities available within this field, from high-tech medical procedures and specialized healthcare services to wellness retreats and spa tourism. It critically examines leading medical tourism destinations across various regions, analyzing factors such as healthcare quality standards, accreditation, affordability, and infrastructure, which collectively influence patient choices and satisfaction levels. The research highlights the complex decision-making process of medical travelers, emphasizing the importance of patient experience, outcome expectations, and service accessibility. Ethical considerations form a significant focus of the article, addressing issues such as equitable access to care, patient autonomy, informed consent, and the broader socio-economic impact of medical tourism on local healthcare systems and communities. In addition to medical travel, the article delves into the parallel growth of wellness tourism, investigating the appeal of holistic therapies, spa treatments, and wellness retreats designed to promote physical, mental, and spiritual health. This exploration considers evolving consumer motivations, the integration of traditional and modern healing practices, and the role of wellness tourism in supporting long-term health maintenance. Through a comprehensive literature review and thematic analysis, this study synthesizes current knowledge and identifies gaps in research, offering valuable insights into the dynamic interplay between healthcare and tourism industries. The article concludes by proposing strategic recommendations for healthcare providers, tourism professionals, and policymakers aimed at fostering sustainable growth, ensuring ethical standards, and enhancing patient-centered care in medical and wellness tourism. By addressing both opportunities and challenges, this work contributes to a deeper understanding of health-related travel and its implications in a globalized world.  Article visualizations

EXPLORING ONLINE COMPLAINT BEHAVIOR DIMENSIONS: A SCALE DEVELOPMENT AND VALIDATION STUDY

The primary goal of this study is to develop and validate a measurement tool that assesses consumers' online complaint behavior. The study employed a mixed-methods approach, beginning with in-depth interviews of eight (8) e-commerce users, which resulted in the formulation of 36 item statements capturing the different motivations behind online complaints. Afterwards, Exploratory Factor Analysis (EFA) was conducted on a sufficiently large sample (n=250), revealing a three-factor structure: Emotionally Driven Complaining, Empowered and Advocacy-Based Complaining, and Complaint Resolution Expectations. In addition, the final model (Model 3), as confirmed by conducting Confirmatory Factor Analysis (CFA), shows strong fit indices, confirming the robustness of the three-factor structure and strong convergent validity. Overall, the results revealed that the scale created is psychometrically valid and effectively captures the complexities of online complaint behavior. The validated instrument is a valuable tool for educators, researchers, and practitioners who aim to understand the motivations behind online complaints. Moreover, this research contributes to achieving the United Nations Sustainable Development Goal 12 (Responsible Consumption and Production) by promoting consumer empowerment, accountability, and transparency in digital marketplaces. Future studies should investigate the reliability of the scale in measuring across various demographic groups and its ability to predict customer loyalty and brand perception.  Article visualizations

STOCK MARKET DEVELOPMENT AND ECONOMIC GROWTH: AN EMPIRICAL ANALYSIS FOR TUNISIA

This paper examines the influence of the Tunisian stock market development on economic growth. We perform a time series investigation for the period 1998-2018 using four measures of stock market development: total value traded to GDP; market capitalisation to GDP; stock market turnover ratio, and stock market depth. GDP growth rate is used as a proxy for economic growth. Since the series are non-stationary, we perform the cointegration test and use the ECM method developed by Engle-Granger to consider both short-term and long-term dynamics. Our findings report that the ratio of the total value of trades divided by GDP and the turnover ratio have a positive long-run effect on economic growth at the 10% significance level. This result supports the hypothesis of the importance of liquidity in promoting investment and long-run economic growth. The results also reveal that in the short term, stock market development does not have a significant impact on Tunisia’s economic growth. JEL: G10, G12, O40, C22  Article visualizations

INFLUENCE OF ETHNIC DIVERSITY OF THE BOARD OF DIRECTORS ON FIRM’S CAPITAL STRUCTURE AMONG LISTED FIRMS IN NAIROBI SECURITIES EXCHANGE, KENYA

Capital structure decisions are important because they influence the performance of firms. Researchers posit that the new diverse boards are critical in exercising strategic control, tougher monitoring and financial decision making. The specific objective of the study is to examine the effect of the ethnic diversity of the board of directors on a firm’s capital structure. The study adopted a longitudinal design. The study utilized a census technique for 34 firms that are listed on the Nairobi Securities Exchange (NSE) consistently for an 8-year period, 2004–2012, hence giving 272 years of observations. This study utilized secondary data. A documentary guide was used to collect data. Data was analyzed using both descriptive statistical methods, which included mean, standard deviation and inferential statistics to test the linear relationship between variables and multiple regression to test the hypothesis. The study found that ethnic diversity (β3= -0.188, ρ<0.05) of board directors negatively affects capital structure. The study concluded that board diversity was an important determinant of capital structure. Therefore, there was a need to diversify the board of directors in terms of ethnicity and nationality so as to effectively monitor management from adopting excessive leverage. In order to add valuable and diverse expertise that domestic members do not possess, there was a need to enhance national diversity.  Article visualizations