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This research aims to investigate how manufacturing flexibility can address the challenges of an ever-changing and unpredictable business environment in Bangladesh’s labor-intensive ready-made garment (RMG) industry, which is underserved and situated in a developing country.

Using Partial Least Square Structural Equation Modeling, this study empirically evaluated the relationships between manufacturing flexibility, environmental uncertainty and firm performance. The analysis utilized 320 survey responses from potential RMG experts, representing 95 organizations.

The study achieved a decision-making model for implementing manufacturing flexibility in the RMG industry of Bangladesh with acceptable model fit criterion. The research pinpointed that workforce flexibility plays the maximum mediating among different types of manufacturing in coping with demand and supply uncertainty in the RMG sector.

The study made valuable contributions to theoretical and practical knowledge in the context of manufacturing flexibility in Bangladesh’s RMG and other underserved labor-intensive sectors in developing economies. It suggests that managers should shift from defensive and risky business strategies to more aggressive and proactive approaches by utilizing workforce flexibility resources adaptively to enhance manufacturing capabilities and align with dynamic market demand. Additionally, the study offers recommendations for future research to build upon its findings.

This study is unique in its approach because it presents a decision model for implementing manufacturing flexibility in a labor-intensive industry in a developing economy, specifically the RMG industry in Bangladesh, whereas previous research has primarily focused on high-tech industries in developed economies.

This chapter examines how leader–member dyadic communication in the Malaysian workplace operates at the leader–member dyadic level in the context of cultural norms. We propose a model of leader–member dyadic communication based on the cultural norms of budi bicara, which in turn influences the perception of workplace mentoring in Malaysia. The model is tested by using hierarchical multiple regression with data obtained from a sample of 510 employees in three Malaysian organizations. Results show that leader–member dyadic communication in the workplace is linked with the career mentoring perceptions. These findings partially validate our proposed model and provide empirical support for the central roles of communication exchange processes in mentoring.

This paper aims to demonstrate the specialty of the elderly issues and acknowledge the existence of their specific human rights that propose for a special treatment to be given or shown to them as priority as women or children, etc. Indubitably, the very issue is timely in all perspective. Because it is now axiomatic that the fastest growing elderly population becomes a challenge for the whole world for manifold reasons. They include, inter alia, the lack of a social security apparatus or if any, they are insufficient; the weakening of traditional family bonding; almost no explicit references to elderly people in existing international human right laws; and mere stand-by of soft law addressing the rights of the elderly over time. Consequently, these all have probably failed to meet the most urgent needs of this growing demographic.

This paper is an effort made to recognize the “particular vulnerability” of the older persons and with identification of “specific rights”, advocate for special treatment for them and, optimally, the realization of their rights with respect.

In addition, this treatise attempts to focus on the nature and constitutional importance of elderly rights with the aim of providing the elderly with social security and prioritization; and more particularly, scrutiny of the impending and timely imperative for formulation of new legal instrument so as to adequately address the issue globally.

The purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.

This study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.

This paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.

Very few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries

This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS on accrual-based earnings management.

The sample of this study is 490 companies listed on the Malaysian Stock Exchange during the period 2013–2016 (1,960 company-year observations). The regression of a feasible generalized least square was used for data analysis. The authors use three regression models ordinary least squares, panel-corrected standard errors and Driscoll–Kraay standard errors to corroborate the findings and also examine alternative REM measures.

Analysis of the data shows that family, foreign and institutional ownership has a positive link with the quality of financial reporting and, to a large extent, is capable of alleviating REM. The findings also indicate that some form of OWS significantly affects REM, corroborating existing theories on corporate governance (CG) and the perspectives of practitioners.

The evidence concerns the significant role played by the OWS in reducing REM activities. The findings are useful in support of regulatory activities, particularly in the design of policies to regulate the OWS. The results may also provide useful insights to inform other policymakers, investors, shareholders and researchers about the active role of family, foreign and institutional investors in monitoring Malaysia's public listed companies (PLCs) to strengthen CG practices. This also leads to less REM and enhances the quality of financial reporting.

To the authors' knowledge, this work is pioneering research from a developing country, specifically from Malaysia, to investigate the manner in which all possible OWSs influence REM. More importantly, the study recommends that regulators and researchers do not envisage OWS as a holistic phenomenon.

This study aims at examining the level of risk of disclosure practices and the effect of four board of directors' characteristics (board size, board meetings, CEO duality and board expertise) on these practices in the Jordanian context. This study also adds to the body of literature by examining the moderating effect of family ownership on the relationship between the board of directors' characteristics and the corporate risk disclosure.

The sample of this study contains the non-financial Jordanian firms listed on Amman Stock Exchange (ASE). 376 annual reports of the sampled firms over four years from 2014 to 2017 were used. The content analysis approach was used to collect data and to determine the level of risk disclosure by computing the number of risk-related sentences in the annual reporting. To test the study's hypothesis, the random effect model was employed.

The empirical results show that the total of the risk disclosure sentences for each firm ranges from a minimum value of 2 sentences to a maximum value of 61 sentences, and the mean of CRD is 28 sentences. The results also indicate that the board expertise is positively related with the level of risk disclosure. Conversely, CEO duality has a negative impact on the risk disclosure practices. However, the results failed to support that the board size and the board meetings have a significant effect on the level of risk disclosure. Furthermore, the study demonstrated that the family ownership moderates the relationship between the board of directors and the corporate risk disclosure.

The finding of this study is more likely be useful for many concerned parties, researchers, authorities, investors and financial analysts alike in understanding the current practices of the risk disclosure in Jordan, thus helping them in reconsidering and reviewing the accounting standards and improving the credibility and transparency of the financial reports in the Jordanian capital market.

The current study contributes to the literature of risk disclosure because the previous research has paid little attention to this topic in Jordan. To the best knowledge of the researcher, this study is the first Jordanian study that focuses on examining the relationship between the board of directors' characteristics and the corporate risk disclosure in the non-financial sector. Furthermore, it is the first study that examines the moderating role of family ownership on such relationships. Consequently, the results of the current study draw attention to the CRD practices and the monitoring role of board of directors in Jordan.

The internal fixation plate of bone fractures by using polylactic acid (PLA) has attracted the attention of many researchers, as it is biodegradable and biocompatible to the human body. However, its brittleness has led to implant fracture. On the contrary, polypropylene carbonate (PPC), which is also biodegradable and biocompatible, has an excellent elongation at break. The purpose of this paper is to compare the PLA fixation plate with the new fixation plate made up of PLA/PPC blends by using finite element analysis (FEA).

The mandible bone from CT data set and fixation plate was designed by using the MIMICS, Amira and Solidworks softwares. Abaqus software was used for FEA of PLA/PPC fixation plate applied on the fractured mandible bone. A model of mandibular bone with a fracture in the body was subjected to incisor load. The analysis was run to determine the von Mises stress, elongation of the fixation plate and the displacement of the fractured gap of PLA/PPC blends fixation plate.

The von Mises stress predicted that all the blend compositions were safe to be used as a fixation plate since the stress values were less than the yield strength. In addition, the stress value of the fixation plate was gradually decreased up to 20 percent when the amount of PPC increased to 30 percent. This indicates that the stress shielding effect was successfully reduced. The elongation of the fixation plate was gradually increased from 11.54 to 12.55 µm as the amount of PPC in the blends increased from 0 to 30 percent, thereby illustrating that the flexibility of the fixation plate was improved by the addition of PPC. Finally, the measured displacement of the fractured gap for all compositions of PLA/PPC blends fixation plate is less than 150 µm, which proves the likely success of fracture fixation by using the PLA/PPC blends.

An optimum solution of PLA/PPC blends and another new material such as compatibilizer need to be introduced in the blends in order to improve the performance of PLA/PPC blends as a new material for a fixation plate. Besides, by using the same method of producing PLA/PPC blends, longer durations for in vitro degradation of PLA/PPC blends are essential to further understand the degradation behavior of the blends applied in the human body. Finally, it is also important to further test the mechanical strength of PLA/PPC blends during the degradation period to know the current strength of the implant in the healing process of the bone.

PLA fixation plate and screw can commercially be used in CMF surgery since they reduce cost because of the elimination of secondary surgery to remove the fixation plate and screw after the healing process.

It is hoped that the advantages of this research will ensure the market of PLA product to continue expanding in medical application.

This study is one of the alternative ways for the biomedical researchers to improve the elongation break of PLA. Currently, many researchers focus on polymeric materials such as PLA, poly(glycolic) acid and polydioxanone blends, which were extensively being used in CMF surgery. However, the work on PLA/PPC blends to be used as one of the materials for the CMF fixation plate is very limited, if any. PPC, the proposed material for this research, will improve the mechanical performance of PLA fixation plate and screw to become more sustainable and flexible when applied on human mandible bone.

The purpose of the study is two-fold. First, to find out the different barriers that prevent the implementation of sustainable manufacturing practices in the case of Micro, Small and Medium Enterprises (MSMEs). Second, quantifying the relative intensity of these barriers to understand the importance and dependence power of the observed variables.

Primary data were collected via structured questionnaires from 150 Indian MSMEs working in the automobile industry. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) was performed. Finally, barriers are ranked using graph theory and matrix approach (GTMA), considering the inheritance and interaction among the observed variables.

There are a total of 22 barriers to “sustainable manufacturing”. EFA and CFA models confirmed four different categories of barriers. In order of importance, they are ranked as – production and operations related; organization related; collaboration related; and government rules and regulations.

The findings show that there are multiple barriers to sustainable manufacturing. The barriers are categorized into four major categories, and their ranking provides an opportunity for prioritization from both policy and managerial perspectives. The barriers can be overcome through both policy interventions as well as through best practice sharing, benchmarking and organizational-wide initiatives.

The study is among the first studies that provide valuables insights on what are the 22 different barriers to sustainable manufacturing and its relevance to the MSMEs working in the automobile industry. The study would provide further opportunities for similar studies in different sectors.

Among the vast innovation that emerged through industrialized revolution is the cell phone, while innovation has made life simpler in the present day, society is winding up increasingly attached to it via email, bills payments, movie production, video conferencing, financial tracking, face booking, indigenous and national news, stocks exchange news as well as the weather prediction. This paper aims to examine the elements influencing the utilization of telecommunication among clients through cell phones.

The technology acceptance model (TAM) has been widely used in the arena of innovation utilization; nevertheless, modern-day models are inadequate with regards to the factors that influence purchaser use, as they are centered more around innovation rather than services. Additionally, in the theory of planned behavior, individual norms construct is suggested as social impact and is regarded to be an independent factor.

Equally, usefulness and ease of use have been disregarded in numerous writing in light of TAM and in view of the survey discoveries; there is a positive connection between service quality, subjective norms, perceived ease of use and perceived usefulness service.

The present paper proposed to the telecommunication establishments to firm-up interconnection between service quality and utilization purpose. It similarly enumerated equally theoretical and practical ramifications based on earlier writing and suggested future studies to concentrate more on the factors affecting Jordanian telecommunications utilization.

Purpose: The COVID-19 pandemic has been a good example of a Volatility, Uncertainty, Complexity, and Ambiguity (VUCA) world. Higher educational institutions (HEIs) have faced a massive hit because the jobs in this industry have become unexpected. Considering the most valuable assets ‘Teachers’ crunched in the VUCA crisis, the study intends to determine if personal harmony (PH) and organisational citizenship behaviour (OCB) would enhance teachers’ job satisfaction (JS).

Design/methodology/approach: Data are collected from the teachers of Indian HEIs and teachers who have experienced the impact of the COVID-19 catastrophe (VUCA). Considering the pandemic restrictions, data have been collected through an online survey (N = 364).

Practical Implications: PH is an individual’s internal quality and attribute that cannot be developed on force or situational need. Even in an uncertain situation, teachers have tried their best to contribute through professional service. Hence, people who possess PH contribute their best even though unsatisfied with their jobs.

Originality/value: This study has focused on finding the relationship between two different variables, PH and OCB (which has not been explored in Asian countries, majorly in India, where it has a vast cultural diversity and structure influencing the educational policies) that hinders the factors influencing JS, where these two variables are highly influenced by hygiene factors such as values, culture, ethical standards, personal belief, leadership styles, and fair treatment showcased by the organisations/institutions.