Abstract: The main objective of this study is to determine the effect of population growth and economic growth on carbon emissions in Turkey. The STIRPAT ARDL model was used to analyze the effect of population growth and economic growth on carbon emissions for this purpose. The STIRPAT ARDL(4,0,4), the STIRPAT ARDL(4,4,3), and the STIRPAT ARDL(1,4,3) models were developed for this purpose. These models provide appropriate answers for the study's objective. As a result, population growth and economic growth are associated with increased carbon emissions in Turkey. These results are statistically significant and consistent with the literature. As a result of the results, policy makers will be able to identify two important factors when formulating sustainable environmental policies. The STIRPAT ARDL(4,4,3) model, however, failed to provide an adequate answer to the study's questions.

Abstract:

This study examines the efficacy of mindfulness-based training programmes in cultivating sustainability mindsets among business leaders. Through qualitative analysis of 20 executive participants in a business school master's programme, the research investigates how mindfulness practices facilitate sustainable leadership development across three dimensions: knowing, being, and doing. The investigation employs longitudinal methodological approaches, incorporating pre-intervention document analysis and semi-structured interviews to examine participants' experiential learning. Findings reveal that mindfulness training catalyses sustainable mindset development through twelve distinct mechanisms, equally distributed across cognitive, existential, and practical domains. These mechanisms operate at personal, relational, and institutional levels, enhancing leaders' capacity to address complex sustainability challenges. Results demonstrate that mindfulness practices fundamentally transform leadership approaches by fostering enhanced interoceptive awareness, strengthened interpersonal dynamics, and expanded institutional consciousness. The study contributes to existing literature by establishing empirical links between mindfulness practices and sustainability mindset development, whilst providing practical insights for business schools seeking to integrate experiential learning approaches into leadership development programmes.

Abstract: The aim of this study is to assess the level of awareness and readiness of organizations to implement the assumptions of Industry 5.0, as well as to identify the benefits and challenges associated with this process. The study was conducted among Polish companies from five sectors: IT, automotive, industry, services, and banking, using a non-random sampling method and data analysis through techniques such as association rules and hierarchical clustering. The research results indicate that most organizations are familiar with the basics of the Industry 5.0 concept, but only a portion are engaged in the transformation process, which typically takes place gradually. Benefits such as improved product quality, increased production efficiency, and cost optimization are primarily recognized by companies in the IT and industrial sectors. At the same time, challenges such as the need to modernize infrastructure, ensure data security, and implementation costs remain significant barriers, particularly for small and medium-sized enterprises. The research findings have practical significance as they provide companies and decision-makers with guidance on effective planning and implementation of actions related to the implementation of Industry 5.0. The article presents an original model for implementing the assumptions of Industry 5.0, integrating technological, social, and organizational aspects, offering a comprehensive approach to transformation towards sustainable and human-centered development. The paper makes an original contribution by combining empirical analysis with the proposal of a practical model, enabling a better understanding of the technological and social transformation process in Polish organizations.

Abstract: Carbon trading has become an important environmental and economic means for promoting energy conservation and emission reduction in China's firms. Driven by big data from listed industrial firms in carbon trading, this study models firm carbon performance based on super-efficiency SBM and common frontier model, and with it as the intermediary variable examines the impact of carbon trading on firm value under the influence of internal and external governance of firms. The results show that (1) Carbon trading can enhance firm value by improving firm carbon performance. (2) Internal firm governance promoted the enhancing effect of carbon trading policy implementation on firm value; Government intervention has suppressed the enhancing effect of carbon trading on firm value. (3) Carbon trading has a more pronounced effect on the value enhancement of firms in the central and western regions of China. (4) Carbon trading has the strongest effect on the improvement of value of manufacturing firms in three types of industrial firm.

Abstract: As sustainable development becomes increasingly important globally, the BRI has been characterized mainly by infrastructure, technological transformation, regional connectivity, commerce, and digitization. Based on the BRI effort, it is expected that there will be continual improvement in social growth, efficiency, and productivity. The comparatively low homogeneity in result-making within the countries of the BRI has led to the development of many theoretical explanations. On the other hand, previous studies have exclusively focused on a mere economic explanation of growth and excluded the social factors. Furthermore, earlier research has often neglected the cross-sectional dependence between and across nations and the heterogeneity in analyzing issues concerning social growth. This paper examines the macroeconomic indicators of sustainable social growth in 42 selected BRI developing countries from 1995 to 2022. This study uses cross-sectional dependence and heterogeneity, Kao cointegration, PMG approach, FMOLS and DOLS robustness check, and Dumitrescu Hurlin causality. The results suggest that healthcare, quality of education, technological innovation, BRI involvement, GDP, and FDI are socially influencing factors of sustainable social growth. The results indicate that there is a bidirectional causality between quality education and healthcare, FDI, GDP per capita, and the BRI*GDP terms with social growth. The findings of this study can, therefore, be helpful when designing policies concerning both economic and social determinants, such as human capital activities, healthcare, FDI, and technological innovations.

Abstract:

The United States housing market has historically exhibited regional imbalances in housing supply and demand, which have contributed to reduced housing affordability and market volatility. The application of big data technology enables the utilisation of data to enhance comprehension of these imbalances, thereby informing the formulation of policy. We put forth a model for analyzing the housing supply and demand based on big data, which employs a comprehensive approach to examine both the demand and supply sides. With regard to the demand side, the model incorporates a multitude of data sources to ascertain and delineate the pivotal elements influencing housing demand. These include population growth rate, household income level, employment opportunity distribution, migration and flow trends, and cost of living. By constructing cubes, the model is capable of capturing the characteristics of dynamic demand changes in different regions. With regard to the supply side, the model assesses land use, building materials and labor costs, the timeliness of building permitting and approval processes, and the impact of regional policies and regulations. By means of a quantitative analysis of the aforementioned factors, the model is able to identify housing supply bottlenecks in different regions. The model's efficacy in identifying significant imbalances between supply and demand in the United States housing market was validated through experimental analysis of historical data.

Abstract: This study hypothesizes that, in client firms, audit firms or teams go through life-cycle phases—entry, adjustment, and recursion-that give rise to distinct patterns of independence across time. The life cycle paradigm depicts audit firms as facing pressures during entry to adhere strongly to their professional mandate, including strict exercise of independence. The result is tense auditor-client relations and an increased likelihood of auditor turnover during the entry phase. Auditors that gain entry will “loosen up” and adjust their stance on independence due to the reduced entry pressures. As a result, the adjustment phase will witness a decline in auditor-client disagreements and lower likelihood of auditor turnover. Over protracted periods, the audit process becomes tightly structured and recursive; the repetitive nature of the processes leads to audit fatigue, less attention to the independence mandate, and greater reliance on clients. The phenomenon portends even further decline in auditor-client tension and diminished likelihood of auditor turnover. These predictions are tested using auditor turnovers following auditor-client disputes as surrogates for auditor independence. The results confirm the life-cycle phenomena and show that the level of auditor independence peaks during the early years of the auditors’ tenure and declines afterwards.

Abstract: In this paper we present the main historical facts concerning the Saint Petersburg paradox, the principal solutions that have been proposed, and the results of a new experimental evidence and of a simulation of the game that shed light on the solution of this paradox, that along 300 hundred years since it was first formulated has attracted the attention of many of the most important mathematicians and economists, and that has strongly influenced the development of new concepts adopted in economic and social sciences. The main conclusion is that the behavior of the individuals is not paradoxical at all, and the paradox is intrinsic to the game.

Abstract:

The Capital Asset Pricing Model (CAPM) have been commonly used technique in the global investing community for calculating the required return of a risky asset. This paper investigates whether CAPM is valid model for determining price/return of oil & gas sector companies listed on the Karachi Stock Exchange (KSE). The purpose of the research is also to identify plausible reasons for deviations from the theories. The conclusions arrived at through data analysis reveal weak correlation between realized excess returns (i.e. actual returns over and above the risk free rate) and the expected return based on CAPM. With respect to model, the study reflects that changes in exchange rate and market return do not serve as valid determinants of returns on oil and gas producing companies stocks.

Abstract: Effective supply chain management is crucial to business sustainability and will only be possible based on environmental concerns and adopting agile and resilient practices to adapt to the unstable environment. The main objective of this study is to examine how companies choose supply chain structure based on collaborative relationships, to pursuit global strategies, now that competition stopped occurring between companies only and begins to be discussed between supply chains also. This qualitative research was supported on a case study applied to five companies in the automotive industry, using data collection instruments: documentary sources, interviews, and a questionnaire survey, complemented by site visits. From this case study the conceptual model was validated. It was concluded that supply chain management scopes are not a sum of a set of firms, with its own objectives and strategies, but the result of a single system of integrated, transversal and interdependent processes, based on a holistic approach. This paper proposes a conceptual model to select the best strategies and structure to manage supply chain based on LARG (Lean, Agile, Resilient and Green) approach.