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This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia.

The population in this study were manufacturing companies listed on the Indonesian Stock Exchange from 2014 to 2018. The total observations used in this study were 557 observations. This study used three measurements to assess tunneling activities in a company, namely, related party receivables (TUL1), related party payables (TUL2) and related party receivables-payables (TUL3).

The results of this study indicated that ownership concentration and foreign ownership had a negative effect on tunneling activity of TUL1. Meanwhile, the effect of ownership concentration and foreign ownership on TUL2 and TUL3 showed a positive effect. This indicated that manufacturing companies in Indonesia preferred to carry out tunneling activities through related party payables compared with related party receivables. Foreign ownership was also effective in controlling the company’s tunneling activities when the company conducted tunneling transactions of related party receivables. Small companies and companies with positive return on assets were more susceptible to tunneling activities carried out by the companies.

The results of this study can be used as a consideration for investors in making decisions by looking at tunneling activities carried out by companies in Indonesia.

To the best of the authors’ knowledge, no previous study in the tunneling literature has compared the results of the effect of the concentration of foreign ownership and ownership on tunneling using three measurements at once. This is useful to see the company’s behavior of tunneling activities from a different perspective.

This paper examines the national solidarity in Brunei Darussalam during the COVID-19 pandemic and its consequential impact on younger generations. Utilising Emile Durkheim's solidarity theories, I examine how young people's social media use builds on state discourse in the pandemic. I contend that a shift towards an organic society is visible through a social cohesion that is based on differentiated roles. I argue that the citizenry plays a vital role in the forward momentum toward Industrial Revolution (IR) 4.0, which illustrates that solidarity cannot be forged as a top-down directive. By prompting economic and creative divisions of labour, the local use of social media in a public health crisis has shown the government a new way to foster solidarity. Significant implications for youth as future leaders of the nation are discussed.

Recent years have seen the development of new approaches to the study of gender and sexuality in childhood, with attention given to socio-historical, cultural and political contexts. This chapter aims to contribute towards a limited field of research on queer childhood and youth in Central Asia by considering how narratives of queer childhood in Kazakhstan are culturally produced. This chapter draws on the material from in-depth interviews of 11 queer people living in Kazakhstan, focussing on their narratives of childhood. The study exposes the effect of silence about non-heteronormative identities in Kazakhstan on queer children. Narratives of bullying and managing school violence are explored along with narratives of queer childhood within the families of origin. Lastly, the chapter foregrounds instances of agency and resilience, considering how queer children manage to steer themselves away from being an ‘impossible subject’ and contest dominant societal attitudes and discourses.

The purposes of this research are to study the theory and method of multi-attribute index system design and establish a set of systematic, standardized, scientific index systems for the design optimization and inspection process. The research may form the basis for a rational, comprehensive evaluation and provide the most effective way of improving the quality of management decision-making. It is of practical significance to improve the rationality and reliability of the index system and provide standardized, scientific reference standards and theoretical guidance for the design and construction of the index system.

Using modern methods such as complex networks and machine learning, a system for the quality diagnosis of index data and the classification and stratification of index systems is designed. This guarantees the quality of the index data, realizes the scientific classification and stratification of the index system, reduces the subjectivity and randomness of the design of the index system, enhances its objectivity and rationality and lays a solid foundation for the optimal design of the index system.

Based on the ideas of statistics, system theory, machine learning and data mining, the focus in the present research is on “data quality diagnosis” and “index classification and stratification” and clarifying the classification standards and data quality characteristics of index data; a data-quality diagnosis system of “data review – data cleaning – data conversion – data inspection” is established. Using a decision tree, explanatory structural model, cluster analysis, K-means clustering and other methods, classification and hierarchical method system of indicators is designed to reduce the redundancy of indicator data and improve the quality of the data used. Finally, the scientific and standardized classification and hierarchical design of the index system can be realized.

The innovative contributions and research value of the paper are reflected in three aspects. First, a method system for index data quality diagnosis is designed, and multi-source data fusion technology is adopted to ensure the quality of multi-source, heterogeneous and mixed-frequency data of the index system. The second is to design a systematic quality-inspection process for missing data based on the systematic thinking of the whole and the individual. Aiming at the accuracy, reliability, and feasibility of the patched data, a quality-inspection method of patched data based on inversion thought and a unified representation method of data fusion based on a tensor model are proposed. The third is to use the modern method of unsupervised learning to classify and stratify the index system, which reduces the subjectivity and randomness of the design of the index system and enhances its objectivity and rationality.

Bi-slant submanifolds of S-manifolds are introduced, and some examples of these submanifolds are presented.

Some properties of D_i-geodesic and D_i-umbilical bi-slant submanifolds are examined.

The Riemannian curvature invariants of these submanifolds are computed, and some results are discussed with the help of these invariants.

The topic is original, and the manuscript has not been submitted to any other journal.

The central idea of this research article is to examine the characteristics of Clairaut submersions from Lorentzian trans-Sasakian manifolds of type (α, β) and also, to enhance this geometrical analysis with some specific cases, namely Clairaut submersion from Lorentzian α-Sasakian manifold, Lorentzian β-Kenmotsu manifold and Lorentzian cosymplectic manifold. Furthermore, the authors discuss some results about Clairaut Lagrangian submersions whose total space is a Lorentzian trans-Sasakian manifolds of type (α, β). Finally, the authors furnished some examples based on this study.

This research discourse based on classifications of submersion, mainly Clairaut submersions, whose total manifolds is Lorentzian trans-Sasakian manifolds and its all classes like Lorentzian Sasakian, Lorenztian Kenmotsu and Lorentzian cosymplectic manifolds. In addition, the authors have explored some axioms of Clairaut Lorentzian submersions and illustrates our findings with some non-trivial examples.

The major finding of this study is to exhibit a necessary and sufficient condition for a submersions to be a Clairaut submersions and also find a condition for Clairaut Lagrangian submersions from Lorentzian trans-Sasakian manifolds.

The results and examples of the present manuscript are original. In addition, more general results with fair value and supportive examples are provided.

The purpose of this paper is to: describe and contextualize the aims and distinctive and common characteristics of cannabis festivals in countries with different cannabis policies; assess characteristics of participants; identify reasons to attend cannabis festivals; explore to which extent cannabis festivals contribute to the social and cultural acceptance of cannabis, as perceived by attendees.

The approach incorporates three methods of data collection in the research design; quantitative research among 1,355 participants, participant observation and interviews with the organizers.

Cannabis festivals in Amsterdam, Berlin, Rome and Athens have common features but also maintain and reproduce local, social and cultural characteristics. Cannabis festivals, as well as their attendees, represent heterogeneous categories. The style of the festival – music festival or march combined with music – affects the main reason for attendance by the participants. In cannabis festivals more similar to music festivals the majority of the respondents attended for entertainment while at the cannabis festivals in the form of a march combined with music the majority attended for protest. Furthermore, increasing age, residency and the high frequency of cannabis use are factors that led the participants to attend for protest.

The research on cannabis festivals is limited. This paper not only explores the aims of cannabis festivals in four capital cities of Europe and the characteristics of their attendees including motivations, but also offers interesting insights for understanding the ways in which political and social constructions like cannabis festivals shape attitudes, perception and behaviors around cannabis use.

As many businesses faced economic disruption due to the Covid-19 pandemic and sought financial relief, existing bank relationships became critical to getting a loan. This study examines factors associated with the development of personal relationships of rural small businesses with community bank representatives.

We applied a mixed-method approach. We employed descriptive statistics, principal factor analysis and logistic regression for data analysis. We distributed an online survey to rural small businesses in five states in the United States. Key informant interviews with community bank representatives supplemented the survey results.

A business owner’s trust in a banker was positively associated with the establishment of a business–bank relationship. However, an analysis of individual trust’s components revealed that the nature of trust is complex, and a failure of one or more components may lead to decreased trustworthiness in a banker. Small businesses that preferred personal communication with a bank were more inclined to relationship banking.

Due to the relatively small sample size and cross-sectional data, our results may not be conclusive but should be viewed as preliminary and as suggestions for future research. Bankers should be aware of the importance of trust for small business owners and of the actions that lead to increased trustworthiness.

The study extends the existing knowledge on the business–bank relationship by focusing mainly on social (instead of economic) factors associated with the establishment of the business–bank relationship in times of crisis and high uncertainty.

While the Olympic Games are always under the spotlight, the Paralympic Games are somehow ignored. This paper aims to invite the general public to think about the para-athletes and the differential treatments they received.

Among the participating countries, many of them were unable to win a single Olympic or Paralympic medal. When the dependent variable is left-censored, ordinary least squares regression is asymptotically biased downwards. In the literature, researchers typically employ the maximum likelihood Tobit model to take care of the censoring problem. However, some researchers argue that the Hurdle model has an advantage over the Tobit model in identifying the determinants of winning Olympic medals. Following their wisdom, this paper employs both the Tobit and Hurdle models in analysis.

The empirical evidence gathered in this paper suggests that population size, host status and average years of schooling are the big three socio-economic determinants when it comes to winning medals at the Paralympic Games and Olympic Games. The findings support the hypothesis that sports talent is randomly distributed and a large country has a higher chance to have talented athletes or para-athletes winning the Olympic medals. The strong host advantage also showed up in the following Paralympics but was not so strong at the next Olympics.

This paper not only examines the relationship between various social, economic and political factors in determining the success of a nation in the Paralympic Games but also attempts to identify possible non-traditional determinants.

The author considers an invariant lightlike submanifold M, whose transversal bundle tr(TM) is flat, in an indefinite Sasakian manifold M¯(c) of constant φ¯-sectional curvature c. Under some geometric conditions, the author demonstrates that c=1, that is, M¯ is a space of constant curvature 1. Moreover, M and any leaf M′ of its screen distribution S(TM) are, also, spaces of constant curvature 1.

The author has employed the techniques developed by K. L. Duggal and A. Bejancu of reference number 7.

The author has discovered that any totally umbilic invariant ligtlike submanifold, whose transversal bundle is flat, in an indefinite Sasakian space form is, in fact, a space of constant curvature 1 (see Theorem 4.4).

To the best of the author’s findings, at the time of submission of this paper, the results reported are new and interesting as far as lightlike geometry is concerned.