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This study aims to examine the relationship between cultural intelligence and organisational commitment and its effect on learning goal orientation and turnover intention within the expatriate society of the United Arab Emirates (UAE).

A survey instrument was developed to collect data from 173 non-management expatriates employed by multinational corporations located in Dubai, UAE. SmartPLS bootstrap software was used to analyse the path coefficients and test the research hypotheses.

The results demonstrate that cultural intelligence enhances both learning goal orientation and turnover intention of expatriates. Moreover, organisational commitment partially mediates the relationship between cultural intelligence and turnover intention/learning goal orientation.

This study contributes by advancing extant knowledge with regard to cultural intelligence and organisational commitment effects on turnover intention and learning goal orientation of expatriates within a context of high cultural heterogeneity.

The purpose of this study is to explore the potential impact of blockchain technology on supply chain performance (SCP). This study further delves into the enablers of blockchain adoption (BA) in SCM and investigates both the direct and mediated effects of blockchain assimilation on garnering a competitive edge in the supply chain and bolstering innovation proficiency, ultimately enhancing SCP.

This study used a quantitative approach, leveraging partial least squares structural equation modelling. Empirical data were sourced from 500 validated data sets obtained through questionnaires.

The results indicate that technological readiness and knowledge sharing are key drivers for integrating blockchain into supply chains, with technology readiness displaying a substantially stronger influence. Furthermore, BA significantly enhances supply chain innovation capabilities (SCIC), competitive performance (CP) and overall supply chain efficiency. Notably, both SCIC and CP mediate and amplify the positive effects of blockchain on SCP, emphasising the vital role of innovation and competition in optimising the benefits of blockchain.

To the best of the authors’ knowledge, this study is the first to bridge the gap in the literature connecting SCM and blockchain. The established model augments the theoretical discourse on the SCM-blockchain, offering scholars a validated framework that can be adapted and built upon in future studies.

This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance.

The study adopted the exploratory research design. The saturation point was attained upon interviewing nine owners of SB enterprises, eight tax officers from the Uganda Revenue Authority and eight tax consultants. Themes were identified and explained using verbatim texts from the various interviews. Data were analyzed using the content analysis technique.

The findings indicate that SB taxpayers are uncertain about the nature of the presumptive tax, that it is assessed based on annual sales, indicators used to determine gross turnover and their actual tax liability. This has occasioned resistance to the tax system and inhibited voluntary compliance. SB taxpayers thus opt to wait for the tax officers to make tax assessments. However, they have used this opportunity to bribe or bargain with tax officers to pay low amounts in tax or no tax at all. Thus, policymakers and revenue authorities ought to concentrate on creating massive sensitization of the law on presumptive tax, in this case, the existing tax base on which the tax is imposed and its elements to improve income tax compliance of SBs.

These results are relevant to policymakers and Revenue authorities in developing countries, especially in Africa, in improving income tax compliance of SBs.

This study examines the contribution of certainty of the income tax law on the tax base (gross turnover) on which presumptive tax is imposed to income tax compliance of SBs, which has hardly been covered in previous studies.

The purpose of this paper is to examine the behavior of self-disclosure among Saudi women and men in an attempt to understand gender differences in language. The study also gives insights about the cultural norms and how they affect language production.

The author utilized Levi-Belz and Kreiner's (2019) three-dimensional tool of self-disclosure; namely, the HOW MUCH dimension, the WHAT dimension and the HOW dimension. The HOW MUCH dimension is measured through word count of self-disclosure and the duration of self-disclosure in spoken discourse. The WHAT dimension is measured through analyzing the topics, emotions and social actors that are discussed during self-disclosure episodes. The HOW dimension is measured through examining the acoustic features of self-disclosure such as intonation, loudness and fluency.

Saudi women tend to engage in more self-disclosure than Saudi men, and their self-disclosure tends to be longer and more detailed. Women also tend to use more intonation variability and softer loudness, reflecting the cultural norms of politeness and reservation. Both genders tend to use similar frequencies of positive and negative emotion words in their self-disclosure, with positive emotion words correlating more with personal self-disclosure and negative emotion words with self-disclosures about loss, failure, conflict, rejection and uncertainty. The data also show that the use of reflective verbs leads to more authentic and empathetic communication and that pronoun use correlates with the type of emotional experience being discussed.

This study has limitations due to a small sample size. Future research should use larger and diverse samples to explore self-disclosure in Saudi televised interviews comprehensively. The study focused solely on televised interviews; future research can examine self-disclosure across various media platforms. Findings have practical implications for Saudi media and policymakers. Understanding self-disclosure in interviews can guide content creation, fostering open communication. Presenters consciously act as role models, influencing Saudi youth, emphasizing the role of positive self-presentation.

This study utilized Levi-Belz and Kreiner's (2019) three-dimensional tool of self-disclosure in a way that could be used for other languages and cultures. The study examines the Saudi cultural norms in self-disclosure, which has never been tackled before.