User:DDPAT Knife Series/Problems & Perspectives in Management

SUSTAINABLE DEVELOPMENT GOALS IN AGRICULTURE AND RESPONSIBLE INVESTMENT: A COMPARATIVE STUDY OF THE CZECH REPUBLIC AND UKRAINE
This paper explores some Sustainable Development Goals (SDGs – 2 and 12) in agriculture for the Czech Republic and Ukraine. The idea is to find out best practices in implementing SDGs 2 and 12 within the responsible investment framework. For these purposes, benchmarking (comparative analysis) is used. Using data over the period of 2017–2020, a general comparative review of global and national targets of SDGs 2 and 12 in Ukraine and Czech Republic is provided. The results justify the merely incorporation and compliance of these targets at the national and global levels. The identified problems in achieving SDG 2 and SDG 12 are common for Ukraine and the Czech Republic and relate to unequal access to investment and financial resources. Recommendations and solutions to the most important problems based on the responsible investment instruments are proposed in this paper. The research findings can be useful for regulators (both in agriculture and in the financial market), companies and a wide group of other stakeholders in promoting responsible investment to make more comprehensive progress towards ADG 2 and 12 in Czech Republic and Ukraine by 2030.

Keywords: SDG, hunger, food security, investment, sustainable consumption, global targets, national targets, natural resources

INFLUENCE OF AGE ON SELECTED PARAMETERS OF INSOLVENT COMPANIES
It is natural for the market economy that companies are forced to leave the market when they are not able to survive anymore. This paper is focused on the age structure of the companies in default. The age is considered a period between corporate establishment and insolvency declaration. The paper analyzes whether companies, which report financial accounting statements, have different age structure that non-reporting entities. Data sample consist of 212 companies (147 reporting and 65 non-reporting entities). Moreover, the analysis points out if corporate financial standing differ according to the age structure observed. Using descriptive statistics tools, the observed relationship between the company age and the frequency of insolvency cases is expressed. The evaluation of the financial standing in based on a ratio analysis. Indicators such as return on assets, return on sales, debt ratio, cash and non-cash liquidity, and asset turnover are applied. The results show there are not significant differences in the age structure between the reporting and non-reporting enterprises. Values of financial indicators seem to be independent on the age structure. The paper provides explanations and brings a classification of specific differences observed such as a distinction between reasons due to sector specificities and partly due to the specifics of the current business environment in the Czech Republic (monitored period 2014 – first quarter 2019).

Keywords: corporate insolvency, age of the enterprises, disclosure discipline, construction industry, the Czech Republic

THE DESIGN AND USE OF PERFORMANCE MEASUREMENT INNOVATIONS AND ORGANIZATIONAL OUTCOMES IN NIGERIAN LISTED COMPANIES
Performance measurement innovations (PMI) provide for the improvement of organizational performance. While developed economies have widely accepted PMI, little is known about their design and use in developing economies. This study aimed to investigate the relationship between the design and use of PMI and organizational outcomes among listed firms in Nigeria. Partial least squares structural equation modeling was adopted for the analysis using cross-sectional survey data comprising 126 corporate managers in the sampled list companies. The result showed that all the path coefficients for design of PMI and customer perspective (ß = 0.325, p < 0.0001), financial (ß = 0.314, p < 0.0001), internal business process (ß = 0.346, p < 0.0001), and learning and growth perspectives (ß = 0.367, p < 0.0001) were significantly positive. This suggest that designing performance measures to include a diversity of measurement incorporating financial and non-financial measures would positively affect organizational outcomes. Besides, diagnostic use was found to have a negative effect on customer perspective (ß = –0.315, p < 0.01), while the interactive use (ß = 0.411, p < 0.01) of PMI demonstrated a positive effect on it. This implies that using PMIs in a diagnostic manner brings about a negative image of the customer perspective, but it is divergent for interactive use.

Keywords: performance, firm strategy, organizations, management control systems, management accounting, performance management, management

THE MEDIATING EFFECT OF JOB SATISFACTION ON HEALTH AND SAFETY POLICY MANAGEMENT AND EMPLOYEE PRODUCTIVITY IN MANUFACTURING FIRMS
The study investigated the mediating effect of job satisfaction on health and safety police management and employee productivity in manufacturing firms in Nigeria. For the study, a quantitative analytical method was adopted, including a descriptive survey. To obtain data for the study, a questionnaire instrument was constructed and distributed among 950 sampled respondents in selected manufacturing firms in Nigeria. The descriptive statistics was deployed in the data analysis, while the multiple regression analysis was used to test the study hypotheses at the 0.05 level of significance. The mediating effect of job satisfaction on health and safety policy management and employee productivity relationship was confirmed using the Sobel test with the aid of MedGraph. The results showed that hazard prevention and control policy have a significant positive effect on employee productivity. Risk assessment policy have a significant positive effect on employee productivity. Also, job satisfaction has a significant positive mediating effect on the health and safety policy management and employee productivity relationship. Therefore, manufacturing firms should take appropriate measures to prevent and control hazards and provide effective risk assessments to improve health and safety police management.

Keywords: job satisfaction, health, safety police management, employee productivity, risk assessments, hazard prevention

THE RELATIONSHIP BETWEEN EMPLOYEE WELL-BEING AND ORGANIZATIONAL TRUST IN THE CONTEXT OF SUSTAINABLE HUMAN RESOURCE MANAGEMENT
As the impact of the COVID-19 pandemic continues to grow, new challenges in the organizational and business environment emerge, causing the human resource management (HRM) to develop a flexible yet strategic and sustainable response in the face of instability and uncertainty. HRM practices that focus on employees' emotional, psychological, and cognitive states are becoming crucial. The aim of this paper is to disclose the relationship between employee well-being and organizational trust in the context of sustainable HRM. The literature analysis revealed that sustainable HRM practices focused on meeting the needs of employees are particularly significant as they positively influence employee well-being. Furthermore, ensuring employee well-being based on sustainable HRM principles leads to increased organizational trust. The results of the analysis proved direct and indirect relationships between employee well-being and organizational trust; however, further research is needed to distinguish the relationship between sustainable human resource management practices and employee well-being, with a mediating role and moderating role of organizational trust.

Keywords: job satisfaction, engagement, trust in co-workers, interpersonal trust, impersonal trust. HRM

CUSTOMER PERFORMANCE AND NON-FINANCIAL ORGANIZATIONAL PERFORMANCE OF THE NEPALESE CELLULAR TELECOMMUNICATIONS INDUSTRY
The study assessed a product or serivce by customers thet met their needs and aspirations. It sought to examine the influence of non-financial customer performance (CP) measures of non-financial organizational performance (NFOP) in the Nepalese cellular telecommunications industry (NCTI). Using a structured questionnaire survey instrument, it employed a descriptive research approach. This study's population included all the global system for mobile (GSM) customers of Nepal Telecom (NT) and Ncell. The sample comprised 385 customers delineated through non-probability sampling techniques. The study's targeted respondents were postgraduate understudies, service holders, business people, and self-employed individuals. The survey instrument was composed of three section comprising 28 data collection questions. A statistical package for the social sciences (SPSS) and analysis of moment structures (AMOS) programming were used to analyze the collected data. The study applied confirmatory factor analysis (CFA), path analysis (PA), and structural equation modeling (SEM) to evaluate the significance of the hypothesized path. It was found that CP had a positive and significant relationship with NFOP on NCTI, with customer retention (CR) being a better predictor, followed by customer loyalty (CL), customer satisfaction (CS), and customer acquisition (CA). This was a cited representative study, not exhaustive, and would help to understand the key drivers of CP in the NCTI.

Keywords: acquisition, loyalty, customer, retention, satisfaction

TRANSFORMATION OF HUMAN CAPITAL STRATEGIES IN THE TOURISM INDUSTRY UNDER THE INFLUENCE OF ECONOMY 4.0
The digital transformation of society affects socio-economic relations in all spheres of life; however, the degree of this influence differs depending on countries and regions. Various industries and sectors of the economy are also affected by digitalization to one degree or another.

In this context, the purpose of the pape is to determine the dependence of human capital in the tourism industry on the digitalization level of the economy.

The following methods were used: data standartization, cluster analysis, analysis of variance, K means, and SWOT analysis.

The panel sample includes indicators from 61 countries for 2018. The analysis revealed distinctive features that allowed allocating the countries into clusters. Cluster 1 (14 cases): countries with average Human Capital Index (HCI) and World Digital Competitiveness (WDC) values, depending on tourism. Cluster 2 (13 cases): countries with slightly above average HCI and WDC values that are less dependent on tourism. Cluster 3 (15 cases): countries with HCI and WDC values below average, not particularly dependent on tourism. Cluster 4 (1 case): outliers. Cluster 5 (18 cases): countries with above average HCI and WDC that are tourism dependent. The calculation results made is possible to identify the cluster principles. The use of the identified distinctive features in the SWOT analysis allows formulating the key elements of human capital strategies in the tourism sector for each group of countries.

Keywords: human resources, digital economy, tourism sector, SWOT analysis, human resources, HCI, WDC

STRATEGIC HUMAN RESOURCE MANAGEMENT PRACTICES AND HUMAN CAPITAL DEVELOPMENT: THE ROLE OF EMPLOYEE COMMITMENT
This paper studied the influence of strategic human resource management on human capital development through the mediation of employee commitment. A descriptive cross-sectional study design was used to collect data form 514 participants (medical staff) from five hospitals on northern Jordan. The hospitals involved were from different sectors, including governmental, private, and university hospitals. Several analysis methods were used in the study: Confirmatory Factor Analysis (CFA), discriminant validity, and composite reliability. Direct and indirect hypothesis testing was also utilized using Structural Equation Modeling (SEM). The study showed that the practice of strategic human resource management had a direct positive impact on employee commitment; the practice of strategic human resource management had a direct positive impact on human capital development; the impact of employee commitment on human capital development was positive and direct; employee commitment has a partial mediating effect between both of them. Accordingly, HR managers in hospitals should move from "softer" responsibilities and traditional HR activities to a more strategic level (i.e., development strategy), where HR strategies are aligned and reinforce the hospital's vision and mission and link organizational strategy to HR strategies. Healthcare managers should invest more in human capital through formal education and training.

Keywords: strategic, human capital, employee development, structural equation modeling, Jordan

COMPARATIVE INFLUENCE OF GENDER, AGE, INDUSTRY AND MANAGEMENT LEVEL ON COMMUNICATION
The protracted COVID-19 pandemic repeatedly demonstrates the necessity of effective communication inside and outside organizations. However, a deficient comprehensive study of factors able to affect managerial communication limit further progress in the improvement of such business interactions. The research fills in the knowledge gap about the comparative influence of various factors on managerial communication and particularly the impact of individual and organizational characteristics of managers on communication. The paper aims to determine the significance of the relationships between managerial communication and age, genders, managerial levels, and industries in private companies from the energy, education, trade, service, extraction, construction, and production sectors. Within the organizational study, 224 subordinates from Kazakhstan firms reflected on their supervisors' communications through a multivariate closed questionnaire. The obtained data was further processed and examined through correlation coefficients and dispersion analysis. The research result identified the considerable relationship between communication practices and managers' age (R2=0.9637), managerial level (R2=0.9640). and industry (R2=0.9653). The study reveals the weak relationship between manager's gender and communication practices (R2=0.1535): women insignificantly outperfom men in this limking process. The research postulates that effectiveness of managerial communication considerably varies by managers' age, managerial level, and industry, and insignificantly by gender. The paper lays the groundwork for gender-unbiased practices of human resource management and contributes to the idea of building diverse management teams.

Keywords: diversity management, human resources, men, women, top managers, Kazakhstan

INFLUENCE OF FRUGALITY, MATERIALISM AND EMPLOYEE DEMOGRAPHICS ON WORKPLACE DEVIANT BEHAVIORS
This paper explores the impact of frugality and materialism on workplace deviant behaviors in business organizations. The investigation sample was drawn from selected business organizations (Stanbic IBTC Bank, Globacom Limited, International Alpha Limited, and Nextzon Business Services Firm) across the Ibadan and Lagos cities of Nigeria. This study espouses a quantitative research approach, and the study's questionnaires were randomly dispersed. Out of 400 questionnaires, 323 questionnaires were useful for investigation, and the data obtained were analyzed using SPSS version 26. The research result show that the frugal are less likely to engage in workplace deviant behaviors, while materialists are more inclined to exhibit workplace deviant behaviors in business organizations. This paper further indicates that demographics (gender, marital status, and educational qualification) have a statistical effect on workplace deviant behavior. It was confirmed that frugality, materialism, and employee demographics significantly influenced workplace deviant behaviors in business organizations. Therefore, business organizations' leadership and management should encourage frugality, thereby directly reducing employee workplace deviant behaviors. Besides, the main focus should be on reducing materialistic tendencies through periodic training and seminars on debt prevention, particularly among vulnerable employees who discourage workplace deviant behaviors.

Keywords: restrain, belongingness, demographics, behaviors, organization, Nigeria

SOUTH AFRICAN BUSINESS INCUBATORS AND REDUCING THE SME FAILURE RATE — A LITERATURE REVIEW
Small business failure is one of the biggest challenges faced by developing countries, and business incubators have been touted as a solution to reducing the failure rate of these small and medium-sized enterprises (SMEs). Thus, the number of business incubators has escalated worldwide, including South Africa. Consequently, significant time has been devoted to researching business incubators and their role in SME success. However, the effectiveness of these incubators is still in question, thus a study is being conducted to determine how effective business incubators are in reducing the failure rate of SMEs.

The findings show that there are some improvements in SMEs that have been incubated or supported, but not enough to make a dent on the failure rate at the country level, as the failure rate has stubbornly remained the same. One of the concerning key findings is that there is a misalignment between the goals of business incubators (BIs) and the SMEs' needs. SMEs are looking for access to finance and access to markets, while BIs are offering office space and other support services.

BI and SME need to be more aligned if we are to effectively enhance small business development interventions and reduce current failure rates. More empirical research is still needed to measure and quantify the effectiveness of BIs to SME failure rates, as no research has attempted to link a business incubator to both the success of individual SMEs and the country's SME failure rate.

Keywords: business incubators, small business failure, small and medium-sized enterprises, entrepreneurship, enterprises and SME support

ORGANIZATIONAL CONFLICTS IN HOSPITALS AND THEIR IMPACT ON EMPLOYEE TURNOVER: A CASE STUDY OF JORDAN
The research aims to investigate the most common types of organizational conflicts among employees in private hospitals and discover the impact of organizational conflicts on employee turnover. The research outlined the relationship between the variables to present the idea of organizational conflicts and employee turnover. The hypotheses were tested using a survey data of 340 questionnaires distributed randomly to employees working in four private hospitals in Jordan. Random selection of private hospitals was made among eight hospitals in the northern governorates of Jordan (Irbid, Jerash, Mafraq, and Ajlun), which are considered the largest districts in the country. The collected data were analyzed using the SPSS program, and initial statistical techniques were applied. The results showed that the highest level of impact of organizational conflicts on the internal turnover of employees was related to the conflict between employees and direct supervisors. However, the highest level of the impact of organizational conflicts on the external turnover of employees was related to the conflict between employees and top management. The low-level job conflicts of employees were those with owners and middle management. Thus, to create stability, prevent work pressure, and retain employees, managers of private hospitals necessarily need to provide an appropriate work environment, develop high level of well-being, and decrease the workload.

Keywords: workforce planning, employee behavior, human resource management, organizational support, organizational climate, job satisfaction, job stress, Jordan

MIGRATION ASPIRATIONS OF TERRITORY POPULATION: A CASE STUDY OF UKRAINE
The level of positive migration aspirations of the population is determined by the unfavorable socio-economic environment and ineffective management of territory development, in particular the level of deprivation, including labor, security and living conditions. The paper aims to assess the impact of different components of deprivation on the spread of migration aspirations and crate the landscape of a territory migration capacity. The methodological tool of the study is a sociological survey (a case of study of Lviv Oblast, Ukraine) using a questionnaire (self-administration), which covered more than 500 people. Processing of result is carried out using SPSS software. The result of the sociological survey across migration vectors show the cause-effect relation between positive external aspirations and deprivation components. According to the assessment, the EU countries vector (72.0%) has the highest level of positive migration aspirations by income deprivation, and domestic migration vector — the lowest level (41.0%). The highest deprivation levels among socio-economic, environmental, and medical-demographical conditions for ineffective management of Lviv Oblast was detected for educational services with the level of 3.6 out of 5 possible, moderate level — for living and environmental conditions (2.9 each), and the lowest one for medical services (2.7). The spread of deprivation components at the territory according to the level of positive migration aspirations analysis shown that the highest deprivation levels in Lviv Oblast are peculiar to component such as the quality of medical services (43.4%), income (36.5%), and living conditions (35.1%). This study is of practical value for forming landscape of territory migration capacity including weighed migration aspirations and socio-economic deprivation levels.

Keywords: migration vector, capacity, deprivation, monitoring, management, development, sociology survey, Ukraine, Lviv Oblast

ORGANIZATIONAL INFLUENCE SYSTEMS AS A FUNCTION FOR STRATEGY BUILDING: AN APPLIED STUDY IN JORDANIAN ECONOMIC SECTORS
The study aims to identify the reasons driving internal and external entrepreneurs to use their power to produce the intended effects in organizations, and how this power affects the methods of building strategies they seek to use, based on Mintzberg's theoretical assumptions. The research was conducted in 90 large Jordanian companies operating in finance, industry and service sectors. Data were collected from 204 managers using a questionnaire with a high degree of validity and reliability. Analysis and interpretation of the results proved that much of the organizational power held by the head of a company and top management was due to the dominance of the personal, bureaucratic, centralized and formal control systems. As a result, the classical tendency to build strategy in the planning and integrative forms was firmly established, and the participatory and democratic methods in their bargaining and adaptive forms retreated. Based on the results, the researched companies were companies were recommended to design balanced power structures to shift the methods of strategy building from the classical tendency represented by the control of top management and external coalition to the modern tendency represented by integrating workers in democratic ways.

Keywords: organizational power, external and internal coalition, strategy building, leadership patterns

THE IMPACT OF FIRM SIZE ON THE PERFORMANCE OF VIETNAMES PRIVATE ENTERPRISES: A CASE STUDY
The article investigates the effect of firm size on the performance of Vietnamese private enterprises. Based on the data from the Annual Enterprise Survey from 2009 to 2018, this study uses an ordinary least-squares regression model (OLS) to point out the effects of firm size (growth rate, total assets, and total labor) on the performance of Vietnames private enterprises in both static and dynamic states. According to the results of the quantitative model, total assets are the biggest factor for determining firm performance, followed by total labor and growth rate. The results highlight the issue in Vietnamese private enterprises development in terms of scale, despite the fact that their number of growing, as the scale of enterprises decreases (the proportion of micro and small enterprises increases, but the proportion of medium and big enterprises decreases). Besides, the disadvantages of scale also negatively affect the development process of Vietnamese private enterprises, including accessing capital, increase in production of productivity, business expansion, and improving competitiveness.

Keywords: OLS model, firm performance, profitability, enterprise development, PCI, private enterprise, Vietnam

A CONTRIBUTION TO NORWAY'S POLITICAL GEOGRAPHY: THE HAUGEAN PARLIAMENTARIANS IN THE STORTING (NORWEGIAN PARLAMENT) IN THE 19TH CENTURY
During the modernization of the Norwegian economy in the 1800s, different national and international pietistic and puritan groups, such as the Haugeans in Norway, probably played an important role in promotion of economic growth. The importance they had on the modernization of society in Norway, however, is not limited to the modernization of the economy alone, but also to the expansion of civil and political right.

An important underlying question in the assessment of the role the Haugeans may have played in the modernization process in Norway is if they were numerous and strong enough in the Parliament and elsewhere to affect the community and leave a lasting influence on Norwegian history.

This study is an attempt to contribute to such a a clarification by trying to identify the number of Haugean-minded members in the Norwegian Parliament during the 1800s.

Efforts to identify who they were and how many of the representatives that were Haugean-minded members of the Parliament, has been going on for a long time. Paradoxically, at present there is still no consensus. The estimates have ranged from 4 to 49.

They survey indicates that the number may have been slightly higher than assumed. 73 were elected as representatives, of which 60 took seats in the Storting during 1814—1910.

The figure may have been higher than this as well, but only future research can determine how much higher.

Keywords: economic history, political history, economic policies, modernization, pietists, puritans

THE IMPACT OF DRG-BASED MANAGEMENT PF HEALTHCARE FACILITIES ON AMENABLE MORTALITY IN THE EUROPEAN UNION
The quality of healthcare management can have a significant impact on healthcare results achieved. Results of hospital treatment are directly related to the patient's health and quality of life, thus, it is necessary to examine the impact of different managerial approaches, including the ones related to financing, on indicators of healthcare provision. This article aims to determine whether there is a dependency between DRG-based (diagnosis-related groups) management pf healthcare facilities and amenable mortality in the EU countries. Health expenditure per capita was measured in current international $, the number of doctors, nurses, and beds per 1,000 inhabitants were determined as the input factors, while amenable mortality was determined as the outcome factor. The order of the efficiency of the input-output ratio of individual countries was defined using DEA analysis. Subsequently, the countries with the own healthcare financing method were ranked versus the countries with DRG-based management and financing be the mean value between groups using the Mann-Whitney U-test, while no statistically significant dependence was found between them (p-value is 0.522-0.976 for 2012—2017). Thus, even though DRG-based hospital management has various expected benefits, such as better managerial efficiency and transparency of financing, this approach to healthcare financing and management does bot significantly impact amenable morality.

Keywords: hospitals, hospital management efficiency, quality of healthcare, financing of healthcare, DRG-based management, amenable morality

ROLE OF TRAVEL AND TOURISM SECTOR IN THE ATTAINMENT OF VISION 2030 IN SAUDI ARABIA: AN ANALYTICAL STUDY
Tourism is the main service industry significantly developing in the world. It is recognized as the critical factor in economic improvement in various countries. Saudi Arabia is one of the oldest and most famous spots for pilgrimage tourism due to its Islamic heritage. The study analyzes data available on the websites of the Saudi government to specify the contribution of travel and tourism revenue to the economy and its trend, occupancy of residential, and transportation capacity. A tourism satisfaction questionnaire was administered online to get the responses of Saudi nationals and residents related to tourism infrastructure, facilities, and other tourism services in Saudi Arabia. Ranks and percentage analysis were applied to get the relational satisfaction of tourists. Index numbers, ratios, percentages, and coefficient of variations were applied to get the trend, yearly fluctuation, variations, weights, and contribution of tourism avenues. There is a positive but low degree correlation between tourism revenue and the GDP of Saudi Arabia for the period from 2010 to 2018. The results indicate either negative or negligibly positive revenue growth of the accommodation/hotel services, food services, and air transportation. Two-thirds of tourists are either strongly satisfied or satisfied with essential and other tourism services and facilities in Saudi Arabia. Apart from tourist satisfaction, the Saudi government may consider a variety of services as per the economic level of the targeted tourists, and softening of visiting visa procedures and fees to enhance tourism revenue of major contributors for the positive and progressive development to the economy.

Keywords: transportation, residential facilities, tourist satisfaction, GDP, revenue, food services, essential facilities

DEVELOPING NEW BUSINESS MODELS: LOGIC OF NETWORK VALUE OR CROSS-INDUSTRY APPROACH
Digital transition in the maritime industry creates new organizational models and affects the relationship between actors. New relationship require new business models (BMs). In addition, due to the paradigm of green shifts towards a zero-emission future of maritime shipping in 2050, stricter regulations require new solutions, and "business as usual" is not actual anymore. Thus, the study aims to investigate key drivers for creating new BMs and factors for their effective implementation by companies. The results of the study point to the main reasons for creating BMs. It was revealed that there are several external and internal prerequisites. Moreover, it was proved that considering the current tendency of the interfaces in relationships with different industries, it is important to talk about the development of BMs bot only from a supply chain perspective. Moreover, it should be considered from the point of view of network value. Hence, the study highlights the need for a further investigation that aims to design new solutions, implement, test and observe the effect of new BMs, considering collaborative ties between interested parties.

Keywords: business model, green conversion, smart specialization, digital transition, sustainable and inclusive economy

DETERMINANTS OF AUDIT QUALITY: ROLE OF TIME BUDGET PRESSURE
There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia's Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Dara were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget pressure does not significantly moderate such a relationship. In addition, these results have several significant implications for internal auditors as an object of consideration and evaluation relating to audits in the government sector, and information for government internal auditors to improve and maintain the quality of audit.

Keywords: government, behavior, competence, independence, motivation

CREATING INNOVATIVE DESIGN LABS FOR THE PUBLIC SECTOR: A CASE FOR INSTITUTIONAL CAPACITY BUILDING IN THE REGIONS OF UKRAINE
Innovative design labs were crated by public authorities of the USA, Australia, Singapore, Finland, Canada, the UK, Switzerland, Denmark, China, and other countries to accelerate changes and develop modern public service. This paper provides further insight to establishing external innovation accelerators for strengthening capacity of public institutions. The study aims to define the development opportunities for innovative design labs for the public sector in Ukraine's regions by the case of the Laboratory of Intellectual Development for Empowering Regions (LIDER). The study was conducted at two stages: (1) exploring the features of innovation implementation in the public sector and outlining the main problems of innovation capacity of public institutions; (2) defining the development opportunities for the LIDER via SWOT-analysis. To substantiate the study results, the correlation analysis between autocratic, bureaucratic, competitive, self-protective, and participative leadership behaviors of CEOs and innovation index based on data from 18 countries was performed, as well as a survey of 195 public servants of the Ministry of Justice of Ukraine and an interview of 9 experts were conducted.

The following key development opportunities for the LIDER were detected: promoting the introduction of incremental innovations in public institutions by using design thinking methodology; assisting the development of pro-innovative culture and participative leadership via individual-centric and system-oriented approaches; developing effective tools for performance management and supporting public institutions on project activity; organizing the competitions for regional innovative projects; assisting in creation of radically human systems in public institutions.

Keywords: innovation, public institutions, design thinking, bureaucracy, leadership, training

EFFECT OF EMOTIONAL INTELLIGENCE ON AUDITORS' JUDGMENT AND AUDIT SUSTAINABILITY: EMPIRICAL EVIDENCE FROM VIETNAM
The paper aims to measure the influence of emotional intelligence on auditors' judgment and the sustainability of audit activities in the Vietnamese market through auditors' perceptions. Data were collected through interviews using questionnaires from 232 auditors who currently work for independent audit firms in many provinces and cities. The research methods used include Cronbach's Alpha test, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM). The study showed that 5 of 5 factors of emotional intelligence positively affect the auditor's' judgment. These are intrapersonal awareness competency, interpersonal relationship capability, stress management ability, environment adaptability potentiality, and mood creativity focus. Meanwhile, only 4 of 5 factors of emotional intelligence positively influence the audit sustainability of audit projects (excluding interpersonal relationship capability). The study also shows that the author's judgment has a positive influence on audit sustainability. Besides, there is a great difference related to the emotional intelligence and its impact on auditor's judgment and audit sustainability based on gender. The study's results provide scientific evidence that human factors, especially emotional intelligence, influence the auditor's judgment and the sustainability of his/her professional carrer.

Keywords: professional skepticism, emotional quotient, audit firms, auditor's perception, audit quality, SEM