Objective: The objective of this study is to investigate the role of artificial intelligence (AI) in strategic management within the telecommunications industry in Oman, with the aim of understanding how AI integration enhances competitive advantage and strategic performance. Theoretical Framework: The study is grounded in the unified theory of acceptance and use of technology (UTAUT), which explains technology adoption through factors like performance expectancy, effort expectancy, and facilitating conditions. Method: A quantitative approach was employed, utilizing structured questionnaires to collect data from 243 employees across Oman's top three telecommunications companies (Omantel, Ooredoo, and Vodafone Oman). Structural equation modeling (SEM) was used to analyze the relationships between AI integration, competitive advantage, strategic performance, and the moderating role of technological capability. Results and Discussion: The findings reveal that AI integration significantly improves strategic performance and competitive advantage. Competitive advantage partially mediates the relationship between AI and performance, while technological capability moderates these relationships, amplifying AI's positive effects. Research Implications: The study offers practical insights for telecommunication firms to strategically adopt AI, emphasizing the need for robust technological infrastructure and employee training. Originality/Value: This study adds to the body of knowledge by empirically confirming AI's strategic influence and by addressing gaps in industry-specific research. Its significance is in offering telecommunication companies practical plans to use AI for sustained competitive advantage and improved performance.

Objective: This study investigates extreme changes rainfall and temperature in South Kalimantan Province, Indonesia and the impact of these climate changes, related to SDG 13 (climate action) and SDG 15 (Life on land). Theoretical Framework: Tropical regions such as Indonesia are characterized by a warm climate throughout the year and large variations in rainfall between regions. On the island of Borneo there are three countries, namely Indonesia, Malaysia and Brunei Darussalam. As a country with a tropical climate, Indonesia only experiences two seasons a year. Method: Climatology data collect from the BMKG database center which is 3 Climatology Stations, namely Gusti Syamsir Alam Meteorological Station (1982-2022), Syamsudin Noor Meteorological Station (1978-2022) and South Kalimantan Climatology Station (2010-2022). Results and Discussion: There have been significant changes in rainfall and temperature over the past 40 years. The maximum daily rainfall occurred in 2021 amounting to 255.3 mm. In January 2021, floods occurred which hit almost all districts in South Kalimantan Province. In that month it rained consecutively for 7 days totaling 628.6 mm from January 10th-16th 2021. The average temperature is 26.7ºC, average temperature increase of 1ºC and the highest maximum temperature was 38.8ºC, maximum temperature increase of 2-5ºC. Research Implications: The island of Borneo is the lungs of the world, so extreme changes in rainfall and temperature in South Kalimantan Province, Indonesia will also have an impact on global climate change. Originality/Value: This study uniquely examines climate change on the island of Borneo, particularly extreme changes in rainfall and temperature.

Objectives: This study examines consumer attitudes and behavioral intentions regarding the purchase of organic food through e-commerce platforms. It explores key motivators, barriers, and sustainability considerations influencing purchasing decisions in the context of SDGs. Theoretical Framework: Grounded in Consumer Behavior Theory, this research integrates the Technology Acceptance Model (TAM), the Health Belief Model (HBM), and the Theory of Planned Behavior (TPB) to assess how convenience, health consciousness, and sustainability concerns shape online organic food purchasing behavior. Method: A cross-sectional research design was employed, utilizing self-administered questionnaires distributed to 500 consumers and 20 in-depth interviews. Quantitative data were analyzed using descriptive and inferential statistics, including regression analysis, while qualitative data were assessed thematically. Results and Discussion: Findings indicated convenience (Mean = 4.02), health consciousness (Mean = 4.13), and sustainability concerns (Mean = 3.89) significantly influence purchase decisions. However, major barriers include concerns about counterfeit products (72%), high costs (68%), and lack of trust in online retailers (60%). Regression analysis confirms sustainability perceptions (B = 0.482, p < 0.01), health consciousness (B = 0.391, p < 0.01), and trust in online retailers (B = 0.276, p < 0.05) are predictors of purchase intention. Research Implications: The study emphasizes the need for greater transparency, cost-effective solutions, and sustainable e-commerce practices to enhance consumer trust and engagement. Originality/Value: This research contributes to the literature by identifying consumer concerns and strategies to improve online organic food markets. It aligns with the UN Sustainable Development Goals (SDGs), particularly Responsible Consumption and Production and Good Health and Well-being.

Objective: This is research about R&D productivity improvement for sustainable development in South Korea. Recently, there are increasing the considerable importance of R&D productivity for industry and corporation. Theoretical Framework: The R&D productivity index has become an essential factor for sustainable development estimation. For processing, research capital must be estimated firstly. At this time, the research capital is determined basically by the R&D investment and R&D depreciation rate made at each point or year. Therefore, in order to estimate the amount of research capital, firstly the R&D depreciation rate should be estimated that is fitted in proper phase of technology. Method: We can find a depreciation of R&D manufacture industry. The research data used the Korea Evaluation Data (KODATA) in collaboration with the Korea Productivity Center to reflect the technical factors of Korean companies as much as possible. The possibility of using the depreciation rate in this income-maximizing model can be confirmed that use sample of 1,233 and period in 2015-2019 of pre-COVID-19. Results and Discussion: South Korea should consider the fact that investment in the IT and ICT sectors accounts for a high proportion and that the proportion of leading industries is higher than that of the entire industry. In addition, considering that the share of the manufacturing industry is the highest among OECD countries, a separate consideration of the difference from 43.85% will be necessary Research Implication: Skill-intensified counties should consider proper R&D depreciation index that can affect the R&D productivity result. Value: For sustainable development, it is need to take exact R&D depreciation that raise R&D productivity. and this is associated with economic development.

Objectives: This study aims to safeguard consumers’ right to know in online shopping in China by addressing challenges posed by false or misleading information. It supports the goal of responsible consumption and production as outlined in SDG 12. Theoretical Framework: Grounded in consumer protection theories and relevant legal frameworks, this research examines the evolution of consumer rights and compares online and traditional shopping environments. Method: The study employs a literature review, case analysis, and statistical data to investigate legal and regulatory challenges affecting consumers’ right to know. Results and Discussion: The findings reveal key issues, including inadequate legislation, ineffective enforcement, and inefficient dispute resolution mechanisms. These challenges hinder consumer protection in the digital marketplace, highlighting the urgent need for legal improvements. Strengthening regulatory frameworks and enforcement mechanisms can enhance transparency and trust in e-commerce. Research Implications: This study provides actionable recommendations for policymakers and stakeholders to improve consumer protection laws and ensure effective enforcement. Addressing these issues is essential for fostering a fair and sustainable online shopping environment in China. Originality/Value: This research offers a comprehensive analysis of consumers’ right to know in the Chinese e-commerce landscape, identifying gaps and proposing practical legal solutions. It contributes to the broader discourse on digital consumer protection and provides valuable insights for improving online marketplace regulations.

Objective: To examine stress and procrastination among remote workers during COVID-19, comparing public and private sector employees in industrial organizations. Theoretical Framework: The JD-R model explains how job demands, such as workload and job insecurity, contribute to stress, while resources like organizational support and job security help mitigate its effects. Method: A descriptive quantitative approach using t-test analysis to compare stress and procrastination levels across sectors. Results and Discussion: Significant differences emerged: public sector employees, with higher job security, experienced different stress patterns than private sector employees, who faced greater workload fluctuations and uncertainty. Research Implications: The study highlights the need for tailored wellness programs and mental health policies to enhance resilience and reduce work-related stress. Originality/Value: It provides sector-specific insights into remote work challenges, contributing to strategies for sustainable and inclusive workplaces post-pandemic.

Objective: The objective of this study is to investigate the links between the level of financial development and poverty in Armenia, with the aim of assessment the peculiarities of this relationship. Theoretical Framework: In this paper, the main theories and findings that related to the research are presented. The theory of Economy, results of the papers of Zuang, Honohan and others provide a strong basis for comprehension the context of the study. Method: The research is based on annual data of the RA for the period of 2004-2020. Using regression analysis based on the least squares’ method, the relationship between poverty and economic development indicators, such as financial depth, financial inclusion and economic growth was evaluated. Then, using logarithmic connections, the correlation links between the three factors of poverty change and economic development were estimated. Results and Discussion: The results of the regression model have proved that the second indicator of financial depth (the ratio of gross domestic savings to GDP (in %)) and financial inclusion are most influential in terms of poverty rate reduction, while economic development has the least impact. According to the estimates of the functional correlation between poverty and economic growth in Armenia, when the average GDP per capita increases, income also increases at the lowest decile, and poverty drops. Research Implication: The impact of financial development on poverty and inequality depends on a number of factors, with the most important one being the distribution of economic growth between the rich and the poor. Originality/ Value: The Article is the originality and creativity of the researcher and has not published before.

Objectives: Local wisdom is the identity of a nation's cultural personality which can be a legal concept that is very closely related to values, norms, and practices that have developed in a local community or society that has been proven to have a positive effect to help the process of food security and resilience and biological conservation. Theoretical Framework: Forest fire prevention through local wisdom is built on environmental management theory, socio-cultural perspectives and sustainable development principles. Forests are important ecosystems that provide a variety of ecological, economic and social benefits. Method: mixed methods combined quantitative and qualitative. Data collection through: observation, interviews, distributing questionnaires. Research locations in Indonesia (Silimahuta, Simalungun Regency, North Sumatra) and Terengganu, Malaysia. Results and Discussion: (1). Indigenous communities in Indonesia and Malaysia protect the forests as part of their lives, protected by local wisdom, in preventing forest fires, (2). Application of local wisdom models to prevent forest fires by controlled indigenous communities for agricultural purposes. (3) By showcasing successful examples from communities in Indonesia and Malaysia, the article contributes valuable insights that can be replicated or adapted globally, aligning with SDG 17 focus on replicating successful multi-stakeholder partnerships. Research Implications: That local wisdom in preventing and controlling forest fires can change community behavior in reducing the risk of forest fires by clearing land in the dry season and not opening agricultural fields near national park areas. Originality/Value : Local wisdom can be used to protect and maintain forests, which is an ancestral mandate that must be carried out from generation to generation

Objectives: Align Investment Strategies with SDGs 8, the study aims to examine how the Investment Opportunity Set (IOS), Corporate Governance Mechanism, Capital Structure Policy, and Post-IDX Regulation impact on company value Theoretical Framework: The study is based on Stewardship Theory (which emphasizes effective cooperation between managers and shareholders) and Agency Theory (which discusses conflicts of interest between managers and shareholders). It also integrates concepts related to investment opportunity sets, institutional and managerial ownership, capital structure, and regulatory changes. Method: This study uses a quantitative approach with a purposive sampling technique to select 172 companies in the Food and Beverage Company sectors listed on the Indonesia Stock Exchange (IDX) in the food and beverage sub-sector during the period 2019 to 2022. Data analysis was conducted using multiple linear regression. Results and Discussion: The study results showed that the Company Value of the Food and Beverage Company in the pre-RGL period is better than that post-RGL period. Regulation from The Indonesian Stock Exchange (IDX) regarding the extension of the submission of financial reports to the public due to COVID-19 conditions can affect company value before 2022. Investment Opportunity Set (IOS) and institutional ownership had an effect on company value but managerial ownership has no effect on company value. Capital Structure Policy had an effect on company value. Institutional Ownership has a significant effect on company value. Research Implications: This study contributes to the literature on investment opportunities and SDGs. Its implications for companies are companies should focus on improving investment opportunities and managing capital structure effectively in their business strategies to support sustainable company value. Institutional ownership helps monitor management and increase company value.Its implications for policy are regulations extending financial reporting deadlines do not necessarily enhance investor confidence or company value. Originality/Value: This research offers added value by examining on how regulatory changes (Pre-RGL period) impact company value. Unlike previous studies that focus only on capital structure and ownership, this study incorporates the impact of financial reporting regulation changes, offering new insights for policymakers and investors.

Objective: This study examines the impact of managerial earnings manipulation on stock price crash risk and the moderating role of audit quality in this relationship, with a focus on its implications for sustainable corporate practices and the Sustainable Development Goals (SDGs). Theoretical Framework: The study is grounded in Agency Theory and the Efficient Market Hypothesis (EMH) framework, which explain the link between earnings manipulation and stock price crash risk Method: The study employs pooled OLS and Fixed Effects models to estimate the effects of earnings manipulation on stock price crash risk, using a sample of firms listed on the Hochiminh City Stock Exchange (HOSE) from 2019 to 2023. Results and Discussion: The findings indicate that earnings manipulation significantly increases the likelihood of stock price crashes, as financial misreporting conceals negative information, leading to sudden and severe market corrections when the truth emerges. Moreover, audit quality plays a crucial role in shaping this relationship. While high-quality audits can deter earnings manipulation by enhancing transparency, they may also amplify its market impact by exposing irregularities, triggering stronger price reactions. This dual effect highlights the importance of effective auditing mechanisms in influencing market stability. Research Implications: The findings emphasize the need for stronger financial reporting standards and enhanced audit oversight to support SDG 16 (Peace, Justice, and Strong Institutions) by promoting transparency, accountability, and market stability. Strengthening corporate governance and enforcing stricter disclosure requirements can foster sustainable financial practices, protecting investors and enhancing market confidence in alignment with global sustainability goals. Originality/Value: By exploring the impact of earnings manipulation on stock price crash risk, this research offers new insights into how firms and regulators can promote transparency, accountability, and market stability (SDG 16).