Consideration In Decisions Research Articles

The Impact of Tax Planning on Earnings Management in Manufacturing Firms

General Background: Tax planning is a legal strategy employed by taxpayers to minimize their tax liabilities through effective utilization of existing tax laws, ultimately enhancing taxation efficiency. Specific Background: Tax planning's direct impact on earnings management in manufacturing firms, especially in emerging markets like Indonesia, is still underexplored despite its importance. Knowledge Gap: Previous studies have primarily examined the correlation between tax planning and financial performance, neglecting the moderating influence of firm value. Aims: The study examines the influence of tax planning on earnings management in manufacturing companies listed on the Indonesia Stock Exchange from 2017-2020, considering firm value as a moderating factor. Results: Utilizing a quantitative, associative research methodology and secondary data from IDX, the analysis revealed that tax planning significantly affects earnings management (significance level: 0.008), confirming the first hypothesis. Furthermore, the findings indicate that firm value positively moderates the relationship between tax planning and earnings management (significance level: 0.000), thus supporting the second hypothesis. Novelty: This study bridges the gap between tax planning, earnings management, and the moderating effects of firm value in a developing economy. Implications: The study highlights the importance of strategic tax planning for manufacturing firms to improve earnings management, emphasizing the need for firm value consideration in tax-related decision-making. Highlights: Tax planning significantly impacts earnings management in manufacturing firms. Firm value moderates the relationship between tax planning and earnings management. Utilizes quantitative research with secondary data from IDX website. Keywords: tax planning, earnings management, firm value, manufacturing companies, Indonesia Stock Exchange

'Leaving the Door Open': Perspectives on Decision-Making for Non-Emergency Diabetes-Related Amputation.

Having a lower extremity amputation is a life-changing decision for people living with a diabetes-related foot ulcer. Although previous research has described both positive and negative lifestyle and function outcomes of diabetes-related amputations, limited research has been conducted on the decision-making processes leading up to the amputation. This study aimed to explore the perspectives of persons, healthcare practitioners and experts (including academics and specialists) on decision-making for people with a diabetes-related foot ulcer who may require a non-emergency amputation. A qualitative descriptive study using semi-structured interviews enabled people to share their thought processes when making decisions for amputation. Twenty-six participants were interviewed, including nine people with a diabetes-related foot ulcer or amputation, nine health practitioners and eight experts located across five countries. There were 13 female and 13 male participants. Thematic analysis was used for data analysis. Four themes described the decision-making considerations for amputation: 'Balancing the evidence in decision-making', 'Trust, respect and timing of conversations inform decision-making', 'Tailoring decisions for individual circumstance' and 'Reaching the tipping point in decisions for the future'. Work commitments, functional and lifestyle impacts of amputation, the presence of support networks and clinical wound features formed the evidence for a decision for amputation. Understanding quality of life needs ensured that decisions for amputation addressed expectations and lifestyle needs. Living with a diabetes-related foot ulcer presented daily challenges that pushed people to a tipping point, at which amputation was considered to overcome these hardships and enable them to move on to the next chapter of their life. Further research is required to understand how person-centred factors can be better incorporated alongside objective clinical assessments in decisions for amputation. People with diabetes-related foot ulcers, health practitioners and experts shared their perspectives on the decision-making process for amputation through one-to-one interviews. Consideration of the person in the context of their life, environment and personal needs alongside the pathological factors is warranted.

Clinical Translation and Implementation of a Bioartificial Pancreas Therapy: A Qualitative Study Exploring the Perspectives of People With Type 1 Diabetes.

The development of a hybrid beta-cell replacement approach, referred to as a personalized, transplantable bioartificial pancreas (BAP), holds promise to treat type 1 diabetes (T1D). This interview study aimed to explore patients' expectations, needs, concerns, and considerations when considering to undergo a BAP transplantation. Semistructured interviews were conducted with 24 participants diagnosed with T1D. Data collection stopped once data saturation was reached. Audio recordings of the interviews were transcribed verbatim. The interviews were independently analyzed by 2 researchers. A qualitative content analysis using an inductive approach was used. Three main themes emerged as follow: (1) hoped-for benefits, (2) concerns and decision-making considerations, and (3) procedural aspects. First, the participants expected benefits across medical, psychological, and social domains. Over these 3 domains, 9 subthemes were identified, including improved clinical outcomes, a cure for diabetes, more headspace, emotional relief, a shift in responsibility, protection of privacy, improved flexibility in daily life, less visible diseases, and improved relationships with others. Second, concerns and considerations about undergoing a BAP transplant comprised adverse events, the functionality of the BAP, the surgery procedure, the biological materials used, the transplant location, and the intrusiveness associated with follow-up care. Finally, procedural considerations included equitable access, patient prioritization, and trust and control. Incorporating insights from this study into the clinical development and implementation of the BAP is crucial to ensure alignment of the product and procedures with the needs and expectations of people with T1D.

Comprehensive decision-making considerations in the transition to electrification transportation system in a developing country

Introducing suitable alternatives to the existing fossil fuels can provide insightful aspects of the expected benefits. In the energy sector, the transportation system is one of the key contributors to fossil fuel consumption and greenhouse gas productions. To elaborate on the performance of each introduced alternative, two perspectives are considered; short-term and long-term evaluations. In the short outlook, the PROMETHEE method is used for evaluation. Six scenarios are introduced based on the technical, economic, social, and policy criteria and each scenario benefits from different weights. In this scheme, the impacts of evolutions in the battery applications in the vehicles are investigated. Based on the short-term study, CNG and gasoline are considered the best options for the fuels of vehicles in Iran by taking into consideration the current situation. By viewing the technical and economic criteria, it was concluded that the Li-Ion battery provides better performance in comparison with gasoline in the long run. By 2040, the number of EVs will reach 10% of the overall vehicle production. It is obtained that the benefits of the electrical vehicles’ presence as the alternative to the internal combustion vehicles can provide growing interest in this outlook from 2.02 × 106 US$ in 2025 to 17.55 × 108 US$ in 2040.

Navigating the data economy : Key considerations for decision makers in banking

The European Commission (EC) is advancing the data economy through a series of regulatory reforms aimed at giving customers control of their data and fostering innovation in third-party contexts. While the costs of developing existing banking infrastructures and creating open application programming interfaces have largely fallen on banks, third-party service providers have benefitted from new revenue streams and increased customer relevance. As a result, banks risk disintermediation with some customer segments. The impending Financial Data Access (FiDA) regulation is set to expand these dynamics by extending the range of financial data made accessible for third parties. Simultaneously, the entry into force of the Electronic Identification Authentication and Trust Services 2.0 (eIDAS2) introduces a digital wallet that allows consumers and businesses to share their identity credentials in online customer journeys, offering banks the potential to engage more effectively in the data economy. The key question is whether the new reforms will encourage banks to seek opportunities beyond compliance; more so than with the Revised Payment Services Directive (PSD2) and open banking. This paper analyses the opportunities arising from FiDA, eIDAS2 and the Data Acts, providing strategic considerations for banks navigating the data economy. It emphasises that banks are ideally positioned to become data custodians by offering customers tools for the secure and reliable exchange of data-driven digital transactions across all sectors. Ultimately, this approach will unlock new value and enhance the relevance of banks in the data economy.

PENGARUH PROFITABILITAS, PERTUMBUHAN ASET DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The objective of the research is to analyze the influence of profitability, asset growth, and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. The usefulness of this research for companies is expected to serve as a consideration for decision-making and to identify the weaknesses and strengths of the company in improving financial conditions during decision-making. The financial data examined spans from 2020 to 2022. The research method employed purposive sampling for sample selection, and the data analysis technique used in this research includes descriptive statistical analysis and multiple linear regression analysis. The results of the study show that the significance value for profitability is 0.001 (which is less than 0.05), and the t-value is 3.558 (which is greater than the t-table value of 2.042). This means that H1 is accepted, indicating that profitability has a significant influence on the capital structure. The significance value for asset growth is 0.322 (which is greater than 0.05), and the t-value is 1.008 (which is less than the t-table value of 2.042). This means that H2 is rejected, indicating that asset growth does not have a significant influence on the capital structure. The significance value for liquidity is 0.000 (which is less than 0.05), and the t-value is -5.175 (which is greater than the t-table value of 1.697). This means that H3 is accepted, indicating that liquidity has a significant influence on the capital structure. The overall significance value is 0.000, which is less than the p-value of 0.05 (0.000 < 0.05), and the F-value is 17.000, which is greater than the F-table value of 2.93. This means that H4 is accepted, indicating that the independent variables, namely profitability, asset growth, and liquidity, have a significant influence on the capital structure.

End-of-life practices in Hong Kong intensive care units: results from the Ethicus-2 study.

The need for end-of-life care is common in intensive care units (ICUs). Although guidelines exist, little is known about actual end-of-life care practices in Hong Kong ICUs. The study aim was to provide a detailed description of these practices. This prospective, multicentre observational sub-analysis of the Ethicus-2 study explored end-of-life practices in eight participating Hong Kong ICUs. Consecutive adult ICU patients admitted during a 6-month period with life-sustaining treatment (LST) limitation or death were included. Follow-up continued until death or 2 months from the initial decision to limit LST. Of 4922 screened patients, 548 (11.1%) had LST limitation (withholding or withdrawal) or died (failed cardiopulmonary resuscitation/brain death). Life-sustaining treatment limitation occurred in 455 (83.0%) patients: 353 (77.6%) had decisions to withhold LST and 102 (22.4%) had decisions to withdraw LST. Of those who died without LST limitation, 80 (86.0%) had failed cardiopulmonary resuscitation and 13 (14.0%) were declared brain dead. Discussions of LST limitation were initiated by ICU physicians in most (86.2%) cases. Shared decision-making between ICU physicians and families was the predominant model; only 6.0% of patients retained decision-making capacity. Primary medical reasons for LST limitation were unresponsiveness to maximal therapy (49.2%) and multiorgan failure (17.1%). The most important consideration for decision-making was the patient's best interest (81.5%). Life-sustaining treatment limitations are common in Hong Kong ICUs; shared decision-making between physicians and families in the patient's best interest is the predominant model. Loss of decision-making capacity is common at the end of life. Patients should be encouraged to communicate end-of-life treatment preferences to family members/surrogates, or through advance directives.

Navigating the shadows: medical professionals' values and perspectives on end-of-life care within pediatric intensive care units in Croatia.

This study explores healthcare professionals' perspectives on end-of-life care in pediatric intensive care units (ICUs) in Croatia, aiming to illuminate their experiences with such practices, underlying attitudes, and major decision-making considerations. Amid the high variability, complexity, and emotional intensity of pediatric end-of-life decisions and practices, understanding these perspectives is crucial for improving care and policies. The study utilized a cross-sectional survey intended for physicians and nurses across all pediatric ICUs in Croatia. It included healthcare professionals from six neonatal and four pediatric ICUs in total. As the data from neonatal and pediatric ICUs were examined jointly, the term pediatric ICU was used to denominate both types of ICUs. A statistical analysis was performed using Python and JASP, focusing on professional roles, professional experience, and regional differences. The study included a total of 103 participants (with an overall response rate-in relation to the whole target population-of 48% for physicians and 29% for nurses). The survey revealed diverse attitudes toward and experiences with various aspects of end-of-life care, with a significant portion of healthcare professionals indicating infrequent involvement in life-sustaining treatment (LST) limitation discussions and decisions, as well as somewhat ambiguous attitudes regarding such practices. Notably, discrepancies emerged between different professional roles and, in particular, regions, underscoring the high variability of LST limitation-related procedures. The findings highlight a pressing need for more straightforward guidelines, legal frameworks, support mechanisms, and communication strategies to navigate the complex terrain of rather burdensome end-of-life pediatric care, which is intrinsically loaded with profound ethical quandaries.

Characteristics of creative accounting: A Multifaceted Literature Analysis

Creative accounting has become a widespread practice in financial reporting. It involves manipulating financial data to paint a more positive picture of a company's financial performance or position. This paper aims to provide a comprehensive exploration of creative accounting. It will delve into its underlying factors, characteristics, different forms, and associated Implications. By reviewing existing literature, we will examine the complex relationship between creative accounting and factors such as ethics, quality of disclosure, internal control, and ownership structure. The discussion will shed light on the double-edged nature of creative accounting, acknowledging its potential for innovation in accounting practices while also recognizing its negative consequences for stakeholders when used unethically. Various forms of creative accounting, including earnings management, income smoothing, and big bath accounting, will be examined in detail, with a focus on their impact on financial reporting transparency and stakeholder perceptions. Additionally, this paper will discuss the precautions associated with creative accounting, emphasizing the need for careful consideration in financial decision-making and the importance of

Considerations for Decision Makers and Developers Toward the Adoption of Decentralized Key Management Systems Technology in Emerging Applications

Considerations for Decision Makers and Developers Toward the Adoption of Decentralized Key Management Systems Technology in Emerging Applications

The Ethical Landscape of Prodromal Parkinson Disease: Considerations for Shared Decision-Making and Health Equity.

The Ethical Landscape of Prodromal Parkinson Disease: Considerations for Shared Decision-Making and Health Equity.

Beyond one-size-fits-all in cardiogenic shock: impella, extracorporeal membrane oxygenation or tailored use of mechanical circulatory support?

This article offers an overview of recent randomized controlled trials (RCTs) testing the efficacy of veno-arterial extracorporeal membrane oxygenation (VA ECMO) and microaxial flow pump (mAFP) in treating cardiogenic shock, including findings from the DanGer shock trial. It summarizes the clinical implications and limitations of these studies and key decision-making considerations for cardiogenic shock device use. Despite important limitations in all published RCTs, the routine use of VA ECMO for acute myocardial infarction related cardiogenic shock did not demonstrate benefit and should be reserved for selected patients with extreme forms of cardiogenic shock. Conversely, mAFP (Impella CP) appears promising for cardiogenic shock due to ST elevation myocardial infarction. A stepwise approach - initial mAFP use for cardiogenic shock with left ventricular failure, supplemented by VA ECMO if mAFP is inadequate or if severe right ventricular failure is present - may be preferable, but requires validation through RCTs. High complication rates in device arms underscore the need for careful patient selection, preventive strategies, education for centers and operators, and further research. Recent trials offer insights into mechanical circulatory support in cardiogenic shock, but their real-world applicability is limited. Despite potential benefits, the use of VA ECMO and mAFP is associated with significant complication rates, emphasizing the need for personalized use.

Environmental Blindspots: Identification and Mitigation using Technologies, Education, and Policies

Objectives:“Environmental Blindspots” are newly defined as a type of social problem within the realm of various environmental pollution and climate issues, wherein they are pushed down in priority due to factors such as corporate profit, consumer preferences, and government regulations, consequently remaining unresolved. This ultimately leads citizens to experience a sense of guilt. Despite the significant influence they wield on the welfare of current and future generations, various environmental social issues characterized by environmental blindspots (such as micro-hazardous substances like microplastics and environmental hormones) fail to become major considerations in societal decision-making. Consequently, they are not actively discussed within the social community. This absence of social consensus on these issues reflects the current situation. As a result, citizens repeatedly make choices that do not prioritize environmental values due to a perception of powerlessness stemming from the absence of environmentally friendly options, the belief that the issue is too immense to tackle individually, and lack of knowledge about specific actions to take for environmental problem-solving, among other factors. In this process, they experience involuntary and deliberate emotions of guilt. Since environmental blindspots are issues collectively experienced by the societal community comprising citizens, businesses, and government, solutions must also be derived collectively through collective thinking. This review has endeavored to incorporate such efforts.Methods:In this review, to develop a more effective interdisciplinary research methodology for addressing the previously mentioned environmental social issues, ten interdisciplinary researchers from the Environmental Engineering and Social Sciences fields at the center for convergence research (SEBIS) collaborated, leveraging their respective expertise to document literature survey results. Firstly, they reported on the environmental behavior, toxicity, distribution, and regulatory status of micro-hazardous substances, namely (micro)plastics and volatile organic compounds, which are the research subjects of the Environmental Blindspot Research Center. Secondly, they compiled relevant treatment technologies. Subsequently, they described the socio-structural causes of environmental blindspots and various solutions to environmental social issues through social science methodologies.Results and Discussion:To address the environmental blindspots, a key environmental social issue, it is necessary to advance various environmental technologies alongside responsible production by businesses and the enhancement of citizen environmental awareness. It is crucial for the government to institutionalize policies in the public domain to achieve this. Understanding the structural roles of citizens, businesses, and government is essential. It requires ethical consumer awareness and active participation, public campaigns and education, as well as effective government environmental policies to incentivize environmental friendly technological innovations by companies.Conclusion:In this review, the issue of environmental blindspots as an environmental social issue is being addressed comprehensively for the first time. Through this, we aim to establish an effective communication and cooperation system among social entities to explore solutions to environmental blindspots, and to propagate this ability to address social issues to future academic generations.

What does your partner want? Using a gender equality lens to assess partner support and involvement in family planning in Uganda.

It is unclear if there are any differences in the ways men and women perceive partner support in the context of family planning. The USAID-funded Social and Behavior Change Activity (SBCA) in Uganda explored male versus female priorities in the decision-making considerations and preferred measures of partner support related to family planning. Data were from a cross -sectional nationally representative telephone survey of 1177 men and women aged 18-49 years old in sexual partnerships. Key measures included current family planning use (Are you or your partner currently doing anything to prevent or delay becoming pregnant?); family planning decision-making considerations (In your experience, which of the following are the three most important considerations as you make family planning decisions?); and preferred partner support (What level of involvement would you like to see from your partner in your family planning decisions?). Multivariable logistic regressions explored factors associated with decision-making priorities and preferred partner support, adjusting for sociodemographic confounders. Two-thirds (66%) of men and women wanted a high level of involvement from their partner, which was associated with higher odds of using family planning (aOR: 2.46, 95% CI: 1.87-3.24). Specific ways partners could be involved included accompanying them to health services (39%), permitting them to get family planning services (26%), and jointly discussing family planning options (23%). Of note, more women wanted their partner to accompany them (45%) than men (33%) while more men (29%) wanted to jointly discuss options than women (15%). Social and behavior change interventions should operationalize partner support differently for men and women. Study findings were used to implement a health campaign that explicitly encouraged partner dialogue and support across the various life stages; empowering women with knowledge and skills to have honest conversations with their partners about birth spacing and timing.

Survival benefit of postoperative radioiodine therapy among patients with intermediate-risk differentiated thyroid carcinoma.

The 2015 American Thyroid Association (ATA) guidelines proposed the use of the ATA Risk Stratification System and American Joint Committee on Cancer Tumor-Node-Metastasis (AJCC/TNM) Staging System for postoperative radioiodine decision-making. However, the management of patients with intermediate-risk differentiated thyroid carcinoma (DTC) is not well defined. In this study, we aimed to evaluate the therapeutic efficacy of radioactive iodine therapy (RAIT) among various subgroups of patients with intermediate-risk DTC after surgery. This was a retrospective study based on the Surveillance, Epidemiology, and End Results (SEER) database (2010-2015). The DTC patients with intermediate risk of recurrence were divided into two groups (treated or not treated with radioactive iodine (RAI)). As the treatment was not randomly assigned, stabilized inverse probability treatment weighting (sIPTW) was used to reduce selection bias. We used the Kaplan-Meier method and log-rank test to analyze overall survival (OS) and cancer-specific survival (CSS). Kaplan-Meier analysis after sIPTW found a significant difference in OS and CSS between no RAIT and RAIT (log-rank test, P < 0.0001; P = 0.0019, respectively). The Kaplan-Meier curves of CSS in age cutoff of 55 years showed a significant association between no RAIT and RAIT (log-rank test, P = 0.0045). Univariate and multivariate Cox regression showed RAIT was associated with a reduced risk of mortality compared with no RAIT (hazard ratio [HR] 0.59, 95% confidence interval [95% CI 0.44-0.80]). Age (≥ 55) years showed a worse CSS regardless of whether or not a patient was treated or not treated with RAI ([HR] 8.91, 95% confidence interval [95% CI 6.19-12.84]). RAIT improves OS and CSS in patients with intermediate-risk DTC after surgery. 55 years is a more appropriate prognostic age cutoff for the relevant classification systems and is a crucial consideration in RAI decision-making. Therefore, we need individualized treatment plans.

Considerations for Alternative Decision-Making When Transitioning to Adulthood for Youth With Intellectual and Developmental Disabilities: Policy Statement.

With advances in medical care, more youth with intellectual and/or developmental disabilities (IDD) are transitioning into adulthood. Patient- and family-centered, integrated care is warranted around this time of transition. Support teams (including the youth, caregivers, teachers, and pediatricians) should engage in transition planning, ideally starting between 12 and 14 years of age, to identify and develop resources to support the maturing youth's capacity for independent decision-making. Care teams should consider the varied levels of alternative decision-making support, which may include supported decision-making, medical proxy decision-making, power of attorney, and/or establishment of legal guardianship arrangements, to support the youth's health and well-being optimally. Ultimately, if independent decision-making is not appropriate, the goal for youth with IDD should be the least restrictive alternative, while preserving human rights and human dignity and promoting their autonomy. These considerations review alternative decision-making support, concepts, and legal requirements available for youth with IDD and their care teams. Pediatricians can support youth with IDD and their families in the transition process and decision-making autonomy by actively engaging the youth in care decisions, supporting needs for augmentative communication, fostering their expression of preferences and understanding of care decisions, and linking them to resources such as the medical-legal partnership model.

Markov models for clinical decision-making in radiation oncology: A systematic review.

The intrinsic stochasticity of patients' response to treatment is a major consideration for clinical decision-making in radiation therapy. Markov models are powerful tools to capture this stochasticity and render effective treatment decisions. This paper provides an overview of the Markov models for clinical decision analysis in radiation oncology. A comprehensive literature search was conducted within MEDLINE using PubMed, following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Only studies published from 2000 to 2023 were considered. Selected publications were summarized in two categories: (i) studies that compare two (or more) fixed treatment policies using Monte Carlo simulation and (ii) studies that seek an optimal treatment policy through Markov Decision Processes (MDPs). Relevant to the scope of this study, 61 publications were selected for detailed review. The majority of these publications (n = 56) focused on comparative analysis of two or more fixed treatment policies using Monte Carlo simulation. Classifications based on cancer site, utility measures and the type of sensitivity analysis are presented. Five publications considered MDPs with the aim of computing an optimal treatment policy; a detailed statement of the analysis and results is provided for each work. As an extension of Markov model-based simulation analysis, MDP offers a flexible framework to identify an optimal treatment policy among a possibly large set of treatment policies. However, the applications of MDPs to oncological decision-making have been understudied, and the full capacity of this framework to render complex optimal treatment decisions warrants further consideration.

Differences in health utilities between cancer patients and the general population: The case of Quebec using the SF-6Dv2

A considerable debate persists in the literature about whose preferences should be considered in the calculation of quality-adjusted life-years. Some suggest considering only the preferences of the general population, while others advocate for the consideration of those of patients or a combination of both. This study aims to inform and measure the differences in health preferences between cancer patients and the general population in Quebec. A total of 60,976 observations representing the preferences of the general population for various health states were collected and used to develop a new value set using the SF-6Dv2. This value set was generated by combining 34,299 observations with time trade-off (TTO) and 26,677 observations with discrete choice experiment (DCE). Utility scores derived from this value set were compared to those of patients' preferences from a new value set in breast and colorectal patients for the SF-6Dv2. For both patients and the general population, the ‘Pain’ dimension was the highest contributor to the utility score. However, noticeable differences were observed in the estimates. Estimates of levels 2 and 3 were generally lower for cancer patients, while they were more likely to have greater estimates in severe levels. Significant differences in utility scores were also noticed with the general population showing higher mean utility scores for the same health states. These differences increased as the health states worsened. This study sheds light on the existing differences in preferences between cancer patients and the general population of Quebec for a better consideration in healthcare decision-making.

The pathways to lean manufacturing for circular economy: Implications for sustainable development goals

Purpose This study aims to address the critical challenge of implementing lean manufacturing (LM) in emerging economies, where sustainability complexities on the production floor hinder production efficiency and the transition towards a circular economy (CE). Addressing a gap in existing research, the paper introduces a path analysis model to systematically identify, prioritize and overcome LM implementation barriers, aiming to enhance performance through strategic removal. Design/methodology/approach The authors used a mixed-method approach, combining empirical survey data with literature reviews to pinpoint key LM barriers. Using the grey-based Decision-Making Trial and Evaluation Laboratory (DEMATEL) along with the Network Knowledge (NK) method, they mapped causal relationships and barrier intensities. This formed the basis for developing a path simulation algorithm, integrating heuristic considerations for practical decision-making. Findings This analysis reveals that the primary barriers to LM adoption is the negative perception and inadequate understanding of lean tools and CE principles. The study provides a strategic framework for managers, offering new insights into barrier prioritization and overcoming strategies to facilitate successful LM adoption. Research limitations/implications This research provides a strategic pathway for overcoming LM implementation barriers, empowering managers in emerging economies to enhance sustainability and competitive advantage through LM and CE integration. It emphasizes the significance of structured barrier management in the manufacturing sector. Originality/value This research pioneers a systematic exploration of LM implementation barriers in the CE context, making a significant contribution to the literature. It identifies, evaluates barriers and proposes a practical model for overcoming them, enriching sustainable manufacturing practices in emerging markets.

Corporate Investment and Corporate Performance: Do Crisis Matter?

Corporate performance is an achievement of success from a series of corporate activities in several predetermined strategies. Investing in goods and capital increases the firm's value and therefore the firm's performance will be different during the economic crisis and normal conditions. The study aims to examine the relationship between corporate investment and corporate performance. Furthermore, this study also does a different test of the corporate investment effect on corporate performance between the normal and crisis periods. We use the Capital Expenditure and Net Working Capital as measurements of corporate investment and firm performance proxied by operating profit margin. The sample used are 243 non-financial industries firms listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period, then there is 1215 observation data. The data were analyzed descriptively, and then panel data regression was used for testing the hypotheses. The results showed that the company's investment had a positive effect on the company's performance and there was a significant difference in these influences in both normal and crises periods. This finding has implications that companies can continue investing to improve their performance with economic growth as main consideration for investment decision-making.