The study aims to investigate the impact of change management on enhancing performance efficiency at Prince Mohammed bin Abdulaziz Hospital in Riyadh. To achieve this goal, the researchers opted for the descriptive approach. the study sample consisted of (150) from the study items (Administrative, Doctor, Nurse and Technician) at Prince Mohammed bin Abdulaziz Hospital in Riyadh. The study utilized a questionnaire as a research tool for data collection, and in light of that, the study arrived at several results, with the most significant being the study on the impact of change management on enhancing performance efficiency at Prince Mohammed bin Abdulaziz Hospital in Riyadh. The findings indicate a significant positive correlation between effective change management strategies (Cultural, Technological, Structural, and Human Dimension) and enhancing performance efficiency within the organization. These outcomes collectively contribute to a heightened level of performance and productivity. As organizations navigate an increasingly dynamic business environment, the importance of embracing change management practices becomes evident in sustaining and enhancing operational effectiveness. The study recommends the following in light of the results The necessity of thorough and well-planned change management through the development of long-term strategic plans, along with the presence of short-term goals. The importance of ensuring that organizational structural changes align with the internal work requirements within the hospital, following careful study of both internal and external environmental change requirements. Working on automating systems within the government sector and developing technology for use within the hospital to enhance quality of healthcare services provided by the hospital.

Advertisement is an important tool of businessmen, producers and sellers, which is used in variety of ways to attract consumer’s attention towards the product. This study tries to explore the specific effect of on-line advertisement on consumer behaviour by making a case study of college students in Changsha (Hunan). The study applied mix method approach for collection of data and observations on consumer behaviour and advertisement. A total of 661 students were interviewed by using structured questionnaire and more than 14 students were taken for in-depth interviews, case studies and moreover two focus group studies were conducted in the university. The findings indicate that there's a strong positive association between on-line advertisement and consumer behaviour. The factors such as ads compositions, ad recall, duration of page visit and ad content were the primary determinants influencing consumer preference for on-line advertisement. The results of focus group discussions and case studies revealed that individuals were more inclined to those ads and products which include their favourite celebrity and an amazing story that impress the viewer and made his/her preference towards the advertisement. On the basis of results, the study suggested that ads should be short, conclusive and has a short amazing story and a celebrity to attract more consumers’ attention to the product.

This research aims to examine the influence of effective tax rates, the existence of transactions with Tax Haven countries, and the aggressiveness of transfer pricing on tax avoidance. This research observed 115 public and private companies in all areas of the Indonesian Tax Authority whose tax disputes over transfer pricing cases had been decided by the Indonesian Tax Court for the 2017-2022 period. This research was carried out using a quantitative approach with cross section data which was then analyzed using multiple regression analysis using the Eviews 12 application. The secondary data for this research came from Financial Reports, Court Decisions and Tax Annual Corporate Reports which had received approval from the Directorate General of Taxes and used initials so as to avoid violations of official secrets. The results of this study indicate that the effective tax rate has an influence but is not significant on tax avoidance. This shows that the effective tax rate or large tax burden of companies, most of which are foreign owned, has not been able to encourage these companies to avoid tax. On the other hand, the existence of transactions with Tax Haven countries and the aggressiveness of transfer pricing have a positive and significant effect on corporate tax avoidance. These results indicate that there are transactions with affiliates in Tax Haven countries and the more aggressive the company is in its transfer pricing policy, it indicates that there is a strong motive to avoid tax.

The usage of social networking sites such as WhatsApp, YouTube, Twitter, Instagram, Snapchat and Pinterest has brought many opportunities, changes and challenges. The impact of this type of media can be social, psychological, and economic. The social impact is a major concern since these technologies with their rapid spread have succeeded in influencing the attitudes of various groups of individuals. Among all other age groups in Oman, teenagers make up a major segment in the demographic structure of the country. The present research aimed to contribute to this understanding by investigating the impact of social networking media on academic performance, health and social interactions in Oman. A sample of 242 students from University of Technology and Applied Sciences, Nizwa were selected for the study. The findings of the study revealed that 55% of the students in University of Technology and Applied Sciences, Nizwa use Instagram. 25% of the students use WhatsApp. 30% of the students in University of Technology and Applied Sciences, Nizwa use three social media platforms. 32% of the students spend 3 to 5 hours daily on social media. 45% of the University students stated that they are attracted towards social media.

The expansion of the operational scope of a business informs the need to exercise diligence and sensitivity to the nature and demands of the operational contexts both local and international. Hence, the investigation into the influence of contextual intelligence on strategic leadership of telecommunication companies in the south-south region of Nigeria with foci on Rivers and Akwa Ibom States. Quantitative and correlational design was adopted. Four (4) telecommunication companies viz: MTN, Airtel, Globacom and 9Mobile selected based on their subscribers’ base and market share standing out of nine (9) major ones listed in the methodology constituted the population. Sixty nine (69) copies of the questionnaire accounting for 93% response rate were fully completed and used in the study out of seventy four (74) copies administered to senior staff and above obtained using Taro Yamene’s sample size determination technique from a population of ninety (90) respondents. Primary data were obtained from questionnaire. The findings showed that the four (4) hypotheses formulated around the dimensions of contextual intelligence comprising tacit-based knowledge, synchronicity and time orientations have significant influences on measures of strategic leadership made up of strategic direction and balanced organisational controls. The conclusion showed that contextual intelligence significantly influences strategic leadership of telecommunication companies in Rivers and Akwa Ibom States of the South-South region of Nigeria. The managements of telecommunication companies in these two States of South-South region of Nigeria were recommended to leverage contextual intelligence to better and enhance strategic leadership in their respective operational contexts.