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The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.

Building on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members), workshops with the seven regions of INTOSAI and discussion at Congress.

The paper suggests that the audit and accountability arrangements for SAIs is underpinned by INTOSAI's global voice, a country's regulatory space and a SAIs organization, capacity and scope that are themes used to structure the comparison. The results show there is diversity in the organization, capacities and scope of SAIs, but also an opportunity for recognising the positive potential of INTOSAI in fulfilling its global voice leveraged from the results of its work with its regions and members.

This is the most comprehensive research study of SAIs and the research underpinning this study enables SAIs to compare themselves regionally and internationally.

In today’s digital age, technology is advancing at an unprecedented pace, and businesses that fail to keep up risk falling behind their competitors. This requires not only investing in technological resources but also creating a culture that values and encourages women in technological learning and innovation in the tourism and hospitality sector. This study aims to investigate the consequences of organizational learning on firm innovation directly and indirectly with cultural and technological perspectives.

The study carries out a quantitative approach, and data is collected from 398 women entrepreneurs from Thailand’s tourism and hospitality sectors. The statistical software Smart-PLS was used to analyze the data.

The findings revealed that organizational learning (the learning orientation and learning process) significantly influence firm innovation and organizational culture. Organizational culture also significantly mediates learning orientation, learning process and firm innovation, while learning leadership was found to be insignificant in relationship with organizational culture and firm innovation. However, technological knowledge has a significant moderating influence between organizational culture and firm innovation.

This study’s focus on the role of learning practices among women-owned small medium enterprises is a valuable contribution to the literature on innovation and entrepreneurship. These provided dimensions that can be helpful for women entrepreneurs to enhance firm innovation. The study shed light on the importance of diverse kinds of learning practices that change the patterns of innovation. This study also provides directions to practitioners to develop and implement business innovation strategies from women’s perspectives.

This study is designed to investigate a critical association between social media addiction and employee sleep while considering its implications for employee well-being and performance in the hospitality industry.

Based on adapted measures for the study variables, an electronic questionnaire was designed and used for the survey administered in the chain-restaurants of Pakistan. Through a non-probability convenient sampling survey, a total of 347 usable responses were obtained and analyzed for testing the hypothesized research model.

Results reveal negative associations between social media addiction, sleep quality, employee performance and well-being. The results have further shown sleep quality as an underlying mediating reason that explains the associations between social media addiction, employee performance and well-being.

The study addresses a gap in the literature by examining rarely explored factors such as social media addiction and sleep quality at the same time investigating its impact on performance and well-being of service employees. Significant implications for scholars and practitioners of the hospitality industry have been discussed while highlighting limitations and directions for future research.

This paper aims to refine the concept of community/ethnic resources for migrant communities by focusing on the way ethnic migrant entrepreneurs (EMEs) use co-ethnic-based (CEB) resources in their entrepreneurial activities, taking into account their migration contexts. Migrants are usually considered as disadvantaged individuals given their restricted opportunities in the labor market and in the business arena; thus, they rely on ethnic resources for survival in the host country.

Through Bourdieu’s (1986) forms of capital model, the authors compare the experiences of EMEs from three migrant communities in Malaysia (specifically, the Indonesian, Pakistani and South Korean communities) with regard to their ethnic resources. The authors used a qualitative approach in analyzing our data, which includes interview narratives with 41 individuals consisting of EMEs, community leaders, embassy representatives and trade experts.

This study’s findings indicate that migration contexts influence the differences in the way ethnic resources are used by EMEs. The findings are synthesized into a framework of ethnic resources within the context of ethnic migrant entrepreneurship.

Adopting a qualitative approach was useful in studying the subject, but the findings are still limited within the context of the study. As such, future research is encouraged to test the proposed framework and examine the underexplored aspects of migration in influencing the utilization of ethnic resources for entrepreneurial migrant communities.

A practical implication of this paper lies in the illustration of migrants’ usage of alternative routes for resources through co-ethnic networks, which is useful for policymakers and businesses focusing on migration and trade.

This framework contributes to the discourse of ethnic migrant entrepreneurship through further clarifying aspects shaping the utilization of community ethnic resources.

Research management has evolved significantly in Malaysia from being part of generic administration into a more specialised yet diverse field. The importance of research and innovation in the government’s agenda is reflected in the five-year Malaysia Plans and policies. The GERD percentage of GDP has grown steadily each year since 1996. Business enterprises and non-profit organisations are important players in the R&D ecosystem. Universities record the highest percentage of R&D personnel, including contracted staff and seconded academics for research management. Recognising the importance of professional RMAs led to the formation of the Malaysia Association of Research Managers and Administrators (MyRMA). It provides a platform for the community of practice to develop professionalisation pathways.

This study aims to elucidate institutional analysis as an effective approach to investigating and designing the multilevel policymaking system of online social networks (OSN) for achieving a participatory model.

The institutional mapping approach has been used to analyze Iran’s OSN multilevel policymaking system. A combination of two matrices, including institutions-institutions and institutions-functions, was used to perform the institutional mapping. Two main steps were taken to draw the mentioned matrices. First, a review of related studies in Iran’s OSN policymaking system was conducted and the policy functions mentioned in these studies were identified and categorized using the meta-synthesis. Second, based on analyzing two policy documents of Iran’s OSN, institutions and their interactions were identified and policy functions were allocated to institutions.

Based on the results, the most important policy functions in the current OSN policymaking system in Iran are support, regulatory, monitoring and evaluation, business environment development, culture building and promotion, organizing licenses and permissions, policymaking and legislation. Also, the results show that there are shortcomings in this system, some of the most important of which are lack of transparency in regulatory, little work in culture building and promotion, neglect of the training of specialized human resources and research and development, slow development of the business environment and neglecting the role of nongovernmental organizations in policymaking.

By examining and analyzing how different institutions operate within a multilevel policymaking system, the policymaking process and its overall effectiveness can be enhanced. This analysis helps identify any inconsistencies, overlaps or conflicts in the roles and policies of these institutions, leading to a better understanding of how a multilevel policymaking system is organized.

This study aims to extend the theory of planned behaviour (TPB) to develop finer understanding about tourist’s attitude and intention towards visiting a politically unstable and conflict-ridden destination such as Kashmir.

A research instrument adapted from previous studies is administered on 490 tourists. The data collected is subjected to exploratory factor analysis followed by structural equation modelling using SPSS and AMOS. The study tests and validates a more robust behavioural prediction model grounded on the TPB.

The results of the study found that the tourists’ destination choice intention in a politically sensitive area such as Jammu and Kashmir is collectively determined by perceived destination attractiveness, perceived destination image, familiarity with place, media exposure and perceived value. However, quite interestingly, perceived risk and attitude were found to be insignificant determinants of choice intentionality.

The study empirically validates extended TPB to predict tourist behaviour in a politically sensitive setting. Furthermore, the study provides vital inputs to the destination managers, policy makers and practitioners to develop strategies to enhance destination image and attractiveness. Although the study provides critical insights into the tourist’s decision-making process, nonetheless, certain limitations, such as restricted geographical approach, convenience sampling and ignoring the inter-group variations, warrant attention.

The study is essentially a pioneering effort in applying an integrated TPB model in determining destination choice intentionality in a politically sensitive region of Jammu and Kashmir. The region has the potential to be one of the best destinations in the world. Therefore, studying the tourist perceptions and attitudes and intention towards Kashmir could help the local government and other destination management organizations in charting future courses of action.

本研究旨在扩展计划行为理论（TPB）, 以便更深入地了解游客对以克什米尔为例的政治动荡、冲突不断型旅游目的地的态度和意向。

基于以往研究, 本文修订开发了适用于本研究的研究工具, 并据此采集了490个游客样本。运用SPSS软件和AMOS软件, 本研究对样本数据进行了结构方程建模, 并以此进行探索性因子分析。本研究检验并验证了基于计划行为理论（TPB）的更有力的行为预测模型。

研究发现对于查谟和克什米尔这类政治敏感的目的地, 游客的目的地选择意向由目的地感知吸引力、目的地感知形象、感知价值、媒体曝光度和游客对地方的熟悉程度共同决定。研究还有一项有趣的发现：感知风险和态度对游客的目的地选择意向的影响并不显著。

研究实证检验了扩展计划行为理论对政治敏感环境下游客行为的预测作用, 为目的地管理人员、政策制定人员和从业人员等提升目的地形象和吸引力提供了重要参考。然而, 尽管本研究揭示了游客的决策行为过程, 但研究结论仍受限于以下几点：单一的地理研究方法、方便抽样法、忽视了群体间的差异。

本文开创性地利用扩展的计划行为理论模型研究游客对政治敏感地区——查谟和克什米尔的选择意向。克什米尔地区有潜力成为全球最佳的旅游目的地之一, 因此研究游客对该地区的感知、态度和意向对于当地政府和其他管理组织制定未来的行动方案具有重要意义。

Este estudio se centra en extender la teoría del comportamiento planificado para una mejor comprensión de la actitud y la intención de los turistas de visitar un destino políticamente inestable y conflictivo como Kashmir.

Se administró un cuestionario adaptado de estudios previos a 490 turistas. Los datos recogidos se analizaron mediante análisis factorial exploratorio seguido de un modelo de ecuaciones estructurales mediante SPSS y AMOS. El estudio prueba y valida un modelo de predicción de comportamiento más robusto basado en la Teoría del Comportamiento Planificado (TPB).

Los resultados del estudio muestran que la intención de elección del destino en un área políticamente sensible como Jammu y Kashmir está determinada conjuntamente por el atractivo percibido del destino, la imagen percibida del destino, la familiaridad con el lugar, la exposición a los medios y el valor percibido. Sin embargo, el riesgo percibido y la actitud resultaron ser determinantes no significativos de la intencionalidad de elección.

El estudio valida empíricamente la TPB ampliada para predecir el comportamiento de los turistas en un entorno políticamente sensible. Además, el estudio proporciona información relevante a los gestores de destinos, los responsables políticos y los profesionales para desarrollar estrategias que mejoren la imagen y el atractivo de los destinos. Aunque el estudio proporciona una visión crítica del proceso de toma de decisiones del turista, ciertas limitaciones, como el enfoque geográfico restringido, el muestreo de conveniencia y el hecho de ignorar las variaciones intergrupales, merecen atención.

La investigación presenta un esfuerzo pionero en la aplicación de un modelo TPB integrado que determina la intencionalidad de la elección del destino en una región políticamente sensible de Jammu y Kashmir. La región tiene potencial para ser uno de los mejores destinos del mundo. Por consiguiente, el estudio de las percepciones, actitudes e intención de los turistas hacia Kashmir podría ayudar al gobierno local y a otras organizaciones de gestión de destinos a trazar acciones futuras.

Hospital structures serve to protect and improve public health; however, they are recognized as a major source of environmental degradation. Thus, an effective performance evaluation framework is required to improve hospital sustainability. In this context, this study presents a holistic methodology that integrates the sustainability balanced scorecard (SBSC) with fuzzy Delphi method and fuzzy multi-criteria decision-making approaches for evaluating the sustainability performance of hospitals.

Initially, a comprehensive list of relevant sustainability evaluation criteria was considered based on six SBSC-based dimensions, in line with triple-bottom-line sustainability dimensions, and derived from the literature review and experts’ opinions. Then, the weights of perspectives and their respective criteria are computed and ranked utilizing the fuzzy analytic hierarchy process. Subsequently, the hospitals’ sustainable performance values are ranked based on these criteria using the Fuzzy Technique for Order of Preference by Similarity to Ideal Solution.

A numerical application was conducted in six public hospitals to exhibit the proposed model’s applicability. The results of this study revealed that “Patient satisfaction,” “Efficiency,” “Effectiveness,” “Access to care” and “Waste production,” respectively, are the five most important criteria of sustainable performance.

The new model will provide decision-makers with management tools that may help them identify the relevant factors for upgrading the level of sustainability in their hospitals and thus improve public health and community well-being.

This is the first study that proposes a new hybrid decision-making methodology for evaluating and comparing hospitals’ sustainability performance under a fuzzy environment.

Assessing whether a book is relevant or suitable for use in teaching materials is not an easy and haphazard matter, various methods and theories have been offered by researchers in studying this matter. Taking a study of the context of textbooks, researchers found the urgency that textbooks are a foundation for education, socialization and transmission of knowledge and its construction. Researchers offer another approach, namely by using praxeology as a study tool so that the goals of the textbooks previously intended are fulfilled.

The researcher uses a qualitative approach through grounded theory. Grounded theory procedures are designed to develop a well-integrated set of concepts that provide a thorough theoretical explanation of the social phenomena under study. A grounded theory must explain as well as describe. It may also implicitly provide some degree of predictability, but only with respect to certain conditions (Corbin and Strauss, 1990). Document analysis in conducting this research study. Document analysis itself examines systematic procedures for reviewing or evaluating documents, both printed and electronic materials.

Two issues regarding gender acquisition have been investigated in L2 Arabic acquisition studies; the order in which L2 Arabic learners acquire certain grammatical features of the gender system and the effect of L1 on the acquisition of some grammatical features from L2 grammatical gender. Arabic has a two-gender system that classifies all nouns, animate and inanimate, as masculine or feminine. Verbs, nouns, adjectives, personal, demonstrative and relative pronouns related to nouns in the syntactic structure of sentences show gender agreement.

In practice, as a book intended for non-speakers, the book is presented using a general view of linguistic theory. In relation to the gender agreement, the presentation of the book begins and is inserted with the concepts of nouns and verbs. Returning to the praxeology context, First, The Know How (Praxis) explains practice (i.e. the tasks performed and the techniques used). Second, To Know Why or Knowledge (logos) which explains and justifies practice from a technological and theoretical point of view. Answering the first concept, the exercise presented in the book is a concept with three clusters explained at the beginning of the discussion. And the second concept, explained with a task design approach which includes word categorization by separating masculine and feminine word forms.

Practically, this research obtains perspectives studied from a textbook, namely the Arabic gender agreement is presented with various examples of noun contexts; textbook authors present book concepts in a particular way with regard to curriculum features and this task design affects student performance, and which approach is more effective for developing student understanding. Empirically, the material is in line with the formulation of competency standards for non-Arabic speakers in Indonesia.

With this computational search, the researcher found a novelty that was considered accurate by taking the praxeology context as a review in the analysis of non-speaking Arabic textbooks, especially in the year 2022 (last data collection in September) there has been no study on this context. So then, the researcher finds other interests in that praxeology can examine more broadly parts of the task of the contents of the book with the approach of relevant linguistic theories.