ABSTRACT
This study examines the impact of financial inclusion on sustainable development in Iraq, focusing on both economic and social indicators. Against a backdrop of longstanding political instability, economic fragility, and institutional challenges, Iraq presents a unique context in which financial exclusion exacerbates poverty, inequality, and limited access to financial resources. Using a descriptive-analytical approach, the research analyzes data from seven Iraqi banks to assess the relationship between financial inclusion indicators—such as credit growth, electronic services, and bank account ownership—and sustainable development indicators, particularly Return on Assets (ROA) and Return on Equity (ROE). The findings reveal a significant positive short- and long-term impact of financial inclusion on ROA across most banks, indicating that enhanced access to financial services improves operational efficiency. However, the effect on ROE was limited or insignificant in several cases, suggesting that equity performance may depend on broader structural factors. The study underscores the need for improved financial infrastructure, enhanced digital banking services, and targeted lending programs to strengthen financial inclusion and advance sustainable development in Iraq. Recommendations include enhancing loan quality, promoting SME financing, and integrating financial inclusion into national development strategies.

ABSTRACT
Abstract: This study aims to analyze the effect of audit opinion, company size and financial distress on auditor switching in financial companies that go public and are listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with secondary data obtained from the company's annual financial reports available on the official IDX website for the period 2021-2023. The research sample was selected using a purposive sampling technique, resulting in 95 companies with a total of 279 observation data. Data analysis was carried out using logistic regression with the help of SPSS 25 software. The results of the study indicate that audit opinion has no effect on auditor switching, while company size has a positive effect on auditor switching, and financial distress has a negative effect on auditor switching.

ABSTRACT
Abstract: The airline industry contributes immensely to the Kenyan economy but performed dismally from 2016 to 2022 as compared to other regional airlines. Circumstances related to flight safety resulted to this dismal performance. The study sought to examine safety management systems’ effect on performance of airlines in Kenya. Specifically, safety policies, safety risk management, and safety awareness effect on performance of airlines. Resource Based View, Balanced Score Card and Contingency theories anchored the study while descriptive research design was applied. Target population was 33 airlines and proportionate stratified purposive sampling technique was used with a sample size of 7 airlines. Fifty-seven respondents filled the semi-structured questionnaires for primary data collection while a document review tool assisted to collect secondary data. Pilot study involved 8 respondents from Safari Link Airlines ascertaining the questionnaires appropriateness via content and construct validity while its reliability proven by 0.792 Cronbach’s Alpha test. Descriptive and inferential statistics were employed to analyze data. The results indicated that safety management system significantly affected airline performance with strong contribution from safety policies, safety risk management and safety awareness. The study concluded that safety management system having significantly contributed to positive airline performance necessitated airlines to strengthen frameworks for hazard identification and risk management to reduce prevalence of accidents. This study recommends incorporating other sectors of the aviation for findings to be fully representative of Kenya’s aviation sector and for comparison with other countries. It also recommends investigating the influence of industry regulations and political interference as mediating and moderating variables that may be restrictive to management’s autonomy. Finally, the study recommends airlines and industry regulatory bodi

ABSTRACT
Abstract: This study aims to analyze the effect of work motivation, welfare, and work enthusiasm on work performance, both simultaneously and partially, and identify the most dominant variable in determining the work performance of members. The research location was conducted at Kodiklatau Halim Perdanakusuma Jakarta. This study uses a quantitative approach with descriptive analysis techniques and multiple linear regression to test the simultaneous and partial effects of the variables studied. The results showed that work motivation, welfare, and morale significantly influence the work performance of members simultaneously and partially. In particular, work motivation is the dominant factor influencing work performance, followed by welfare and morale. High work motivation, both from internal and external factors, is important in encouraging members to work harder and innovate. Guaranteed physical and psychological welfare also creates comfort and increases member commitment. High morale is also key in creating a dynamic work atmosphere, motivating members to contribute more optimally. This research provides practical insights for Kodiklatau Halim Perdanakusuma Jakarta in improving work performance by focusing on factors that optimally influence motivation and member welfare.

ABSTRACT
Abstract: This study aims to analyze the influence of individual characteristics, organizational justice, and work ability on member performance, and identify the most dominant variable affecting the performance of Air Force Academy members. The research location was at the Yogyakarta Air Force Academy. Data analysis techniques used descriptive methods and multiple linear regression analysis. The results showed that individual characteristics, organizational justice, and work ability significantly influence Yogyakarta Air Force Academy member performance. Both simultaneously and partially, the three variables shape optimal member performance. Good individual characteristics support members' ability to work together, communicate, and complete tasks effectively. Organizational justice also plays an important role, where fair treatment from superiors and fellow members creates a comfortable work environment and motivates members to work better. Among the three variables, work ability shows the most dominant influence. Work ability, which includes knowledge, skills, and experience, has significantly impacted the quality and productivity of members' performance at the Yogyakarta Air Force Academy. This research is expected to contribute by emphasizing the importance of fostering individual characteristics, consistent application of organizational justice, and improving work ability as the main factors in supporting the optimal performance of members at the Yogyakarta Air Force Academy. In addition, this study encourages the exploration of other variables that have the potential to influence member performance.

ABSTRACT
Abstract: This research paper explores the strategies, opportunities, and challenges associated with mitigating employee emotional burnout in struggling industries, emphasizing its significance for industry revival. The study begins by defining emotional burnout and its detrimental effects on employee well-being and organizational performance, particularly in "sick industries" characterized by financial instability, outdated practices, and poor working conditions. Through a comprehensive analysis, the research identifies practical strategies for preventing burnout, including organizational diagnostics, employee-centric leadership, workload redesign, mental health support, and the integration of technology. It highlights the potential for burnout prevention to serve as a catalyst for productivity, cultural transformation, talent retention, and innovation. However, the study also addresses significant challenges such as financial constraints, resistance to change, high employee turnover, and underdeveloped mental health infrastructure that hinder effective implementation. The findings underscore the necessity of a holistic approach that prioritizes emotional well-being as a core business strategy, advocating for systemic changes that foster a supportive work environment. Ultimately, the paper argues that addressing emotional burnout is not only a moral obligation but a strategic imperative for revitalizing struggling industries, paving the way for sustainable growth and enhanced employee engagement.

ABSTRACT
Implementing Resolution 36a/NQ-CP dated October 14, 2015 of the Government on e-government, localities in Vietnam are determined to implement policies and measures to improve access capacity and proactively participate in the fourth industrial revolution. In particular, building e-government (E-government) and digital government (D-government) is one of the goals to promote the modernization of the administrative system. E-government and D-government are governments that apply information technology (IT) and communications to increase the efficiency of state agencies, better serve people, organizations and businesses.