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The study's objective was to address the factors impacting the employability attributes of fresh graduates in the Kingdom of Bahrain while considering the various challenges. This study used a quantitative approach which employed the questionnaire tool, and data were collected by using a convenience sampling method. The study sample comprised n = 385 respondents from different industries, including manufacturing, banking and finance, hospitality, healthcare, oil and gas, and real estate sectors of Bahrain. Data gathered from questionnaire were analyzed using Statistical Package for the Social Sciences (SPSS), where descriptive and inferential statistics was used to analyze the data. The results of the study showed for the major Hypothesis 1 that the demographic variables have no significant statistical impact on employment attributes of the new fresh graduates. Moreover, findings suggest that null hypothesis for major Hypothesis 2 has been rejected as applied academic skills and critical thinking skills have no significant impact on employability attribute of fresh graduates in the Kingdom of Bahrain. Null hypothesis for major Hypothesis 3 has been accepted as findings suggest that technology use skills (β ₁ = 0.080), system thinking skills (β ₂ = 0.210), communication skills (β ₃ = 0.402), and information skills (β ₄ = −0.100) which are an antecedent of workplace skills, have significant statistical impact on employability attribute of fresh graduates in Kingdom of Bahrain. Lastly, null hypothesis for major Hypothesis 4 has been accepted as findings suggest that interpersonal skills (β ₅ = 0.229) which are an antecedent of effective relationship have significant statistical impact on employability attribute of fresh graduates in the Kingdom of Bahrain.

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.

In the stock market, herding behavior occurs when investors mimic the actions of others in their investment decisions. As a result, the market becomes inefficient and speculative bubbles form. This study aims to investigate the relationship between information, overconfidence, market sentiment, experience and national culture, and herding behavior among Malaysian investors. A total of 400 questionnaires are distributed to bank institutions' investors. The survey design based on cross-sectional data is analyzed using the Partial Least Squares Structural Equation Model. The results indicate that information, market sentiment, experience, and national culture are positively related to herding behavior, while overconfidence has no effect. With this, the government should strengthen regulations to prevent the dissemination of misleading information. Moreover, investors are encouraged to overcome narrow thinking by expanding their understanding of different cultures when making investment decisions.

Inflation expectations are an important part of the transmission mechanism of the inflation targeting regime. As such, central bankers must study the inflation expectations of economic agents to anchor them close to the level of the inflation target. However, economic agents are affected by the past and current macroeconomic situation when they form their expectations concerning future inflation. Using survey data on inflation expectations in Czechia, we investigate the macroeconomic determinants of Czech analysts' and managers' inflation expectations. We find that both actual and past inflation have a substantial impact on inflation expectations of the agents surveyed. We also identify backward-looking behaviour among these agents: persistence in inflation expectations of up to two quarters was detected. Moreover, financial analysts formed inflation expectations more in line with economic theory, while company managers evinced expectations similar to those of consumers.

To effectively integrate sustainability education into accounting, the needs of stakeholders such as educators, practitioners, regulators, students, and politicians must be considered. While existing literature reflects their separate perceptions, this study considers their influence on the integration process. Sustainability accounting can play a key role in supporting sustainability practices, which businesses need to be accountable for. This study focuses on how sustainability accounting education can improve corporate sustainability practices. However, most existing studies only consider one stakeholder group, and there is a gap in literature on sustainability accounting education in developing countries, particularly in the Middle East. This study informs future researchers about various research gaps in sustainability education.

This study investigates the motivation among customers to be more loyal to online food delivery applications (OFDA) services even after the COVID-19 epidemic by using perceived service quality aspects in Sri Lanka. The data were gathered by physically distributing a self-administrated questionnaire to clients in Sri Lanka who continue to use OFDA services on platform to customer (P2C) service delivery platforms to buy food despite the COVID-19 outbreak. Multiple regression is employed to analyse 287 effective observations, and the data revealed the significant positive effect of interaction, environment, outcome, and food qualities on customer loyalty to OFDA services. In fact, there is no impact from the delivery quality on customer loyalty to OFDA services due to outsourced food delivery. The findings suggest regular improvements in attributes such as interaction, environment, outcome, and food qualities in this hyper-competitive business environment. Further, this study sets substantial facts for the interested parties to establish an exemplary delivery system and other technological advancements to have a sustainable competitive advantage and solid customer base in the long run.

The phenomenon of student mobility in higher education is influenced by several factors, including the infrastructure provided by institutions in different countries as student support services. These student support services play a pivotal role in fostering students’ adaptability within a new environment, thereby significantly impacting their academic performance and social integration. The study focuses on international students in Uganda and investigates how student support services (as part of institutional infrastructure) support students’ adaptability. Based on Leask’s conceptual model of internationalisation, the study reveals that the presence of such services is essential; in addition, the need to provide newly arriving students with orientation is crucial for them to effectively navigate their surroundings. Offices dedicated to international students are also instrumental in facilitating the students’ orientation and settling-in process and they enhance their overall experience. By recognising the significance of both student support services and orientation, education institutions can create a more conducive and supportive environment for international students, ultimately enriching their academic journey and social interactions.