Background: Recent research has increasingly explored instructional quality in shaping Vocational Education and Training (VET) outcomes. However, how instructional quality in company-based training influences vocational competence development remains unclear, particularly regarding its dynamic...

This study examines global econo-environmental capability for 118 countries over 1995 to 2024 using a five-lens framework covering productive capacity (PC), developmental momentum (DM), resource efficiency (RE), degradation and depletion ratio (DDR), and remaining development potential (RDP)....

Stakeholder theory has often elevated relationships above transactions, portraying relationships as morally richer and strategically superior. This asymmetry can obscure Freeman’s original insight that both are indispensable to value creation. Drawing on Luhmann’s theory of social systems,...

In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...