International Journal of Management studies and Social Science Research

JiYu Li, Bingqian Chen, Xue Chen

DOI: https://doi.org/10.56293/IJMSSSR.2026.6501

ABSTRACT: Industrial parks with high renewable-energy penetration require coordinated management of coupled electricity, heat, storage, and gas-conversion assets while preserving transparent operating logic. Rule-based controllers remain attractive for practical deployment because their decisions can be inspected and verified by operators. However, a fixed renewable-surplus priority cannot distinguish brief surplus events from sustained renewable generation and may therefore exhaust battery headroom prematurely. This study proposes forecast-aware residual-surplus allocation (FARSA), a lightweight extension of an interpretable coordinated rule that preserves the combined heat and power (CHP)-heat pump (HP) cooperative-heating logic while adapting only the allocation between the battery energy storage system (BESS) and power-to-gas (P2G). FARSA forecasts the residual renewable surplus remaining after HP use, compares discounted surplus energy with the remaining BESS charging headroom, and adjusts an explicit allocation threshold using state of charge and the anticipated electricity-price spread. The method is calibrated on an independent synthetic year, after which all parameters are fixed. On a full-year hourly synthetic benchmark, FARSA reduced renewable curtailment from 237.83 to 173.74 MWh, a 26.95% reduction relative to the static coordinated rule. Annual operating cost, net fossil-gas use, and CO2 emissions decreased by 0.126%, 0.128%, and 0.128%, respectively. Across six operating conditions and ten independent stochastic realizations, the blocked mean reductions were 33.43% for curtailment and 0.140% for operating cost. For both metrics, the Wilcoxon signed-rank test gave p=0.0020 and the Holm-adjusted value was p=0.0078. A measurement-driven transfer test using public Honda Research and Development (R&D) Europe facility data reduced 2023 curtailment from 3.96 to 2.23 MWh, while annual operating cost decreased by only 0.012% under the benchmark tarif . Counterfactual PV-capacity expansion tests retained a curtailment benefit but revealed small cost and emission trade-of s at higher PV penetration. The results indicate that FARSA is most useful when temporal allocation, rather than insuf icient flexibility capacity, is the dominant operational bottleneck.

Keyword: multi-energy system, interpretable control, battery storage, power-to-gas, forecast-aware rule, industrial energy management, measurement-driven validation

Amallia Rahma Wijaya, Muti'ah

DOI: https://doi.org/10.56293/IJMSSSR.2026.6502

ABSTRACT: The mining sector exhibits structural vulnerabilities to market fluctuations and evolving tax regulations, posing challenges to corporate tax liability management. This empirical study analyzes the ef ects of financial distress, earnings management, and transfer pricing on tax avoidance among mining companies listed on the Indonesia Stock Exchange during 2020–2024. Employing a quantitative research design with secondary data from corporate annual reports, a sample of 29 mining companies yielding 145 firm-year observations was selected through purposive sampling. Tax avoidance was measured using the Ef ective Tax Rate, financial distress using the Altman Z-Score, earnings management using discretionary accruals based on the Modified Jones Model, and transfer pricing using Related Party Transactions calculated as the ratio of related-party receivables to total receivables. Multiple linear regression analysis revealed that financial distress has a negative and significant ef ect on the Ef ective Tax Rate (B = -0.005, p < 0.001), as companies experiencing financial distress tend to prioritize business continuity and minimize additional risks such as tax sanctions, whereas companies with stronger financial conditions have greater flexibility to conduct tax planning, resulting in lower tax rates. Earnings management also showed a negative and significant ef ect (B = -0.511, p < 0.001). In contrast, transfer pricing has no ef ect on tax avoidance (B = 0.007, p = 0.800). These findings provide empirical evidence on the determinants of tax avoidance in the Indonesian mining sector, of ering valuable considerations for management and tax authorities to evaluate tax risks based on financial conditions, accrual characteristics, and related-party transactions.

Keyword: financial distress; earnings management; transfer pricing; tax avoidance.

Enis FITA 1

DOI: https://doi.org/10.56293/IJMSSSR.2026.6503

ABSTRACT: Artificial intelligence is increasingly incorporated into strategic analysis and managerial decision-making, raising questions about the conditions under which human-AI collaboration supports decision quality. This conceptual paper develops a framework connecting human–AI collaboration, managerial AI literacy, AI governance mechanisms, and trust calibration with strategic decision quality. It focuses on a manager's evaluation of a specific AI-supported strategic decision, distinguishing decision quality from subsequent organisational performance. The paper adopts a theory-development approach based on a critical integration of literature on managerial judgment, human–AI collaboration, and organisational governance. The proposed framework positions human-AI collaboration, managerial AI literacy, governance mechanisms, and trust calibration as explanatory constructs. Trust calibration is additionally proposed to moderate the relationship between human–AI collaboration and strategic decision quality, reflecting the importance of aligning reliance on AI recommendations with their task-specific reliability. The framework is expressed through a proposed regression specification and accompanied by construct definitions, candidate measurement indicators, and a protocol for future empirical testing. Particular attention is given to distinguishing perceived decision quality from independently assessed quality, and self-reported trust calibration from observable reliance behaviour. No empirical data are analysed, and the proposed relationships remain untested. The intended contribution is an operationally explicit account of how managerial capabilities, governance arrangements, and calibrated reliance may jointly shape AI-supported strategic decisions. The framework also of ers a basis for examining managerial training, review procedures, and accountability in strategic decision processes.

Keyword: Human–AI collaboration; Strategic decision quality; Managerial AI literacy; AI governance; Trust calibration; Conceptual model.

Johnkennedy Tersoo Ikyase, PhD And Tino Nashuka Tukura, PhD

DOI: https://doi.org/10.56293/IJMSSSR.2026.6504

ABSTRACT: International borders play a significant role in facilitating movement, trade, and social interaction among nations; however, they also create opportunities for transnational crimes such as human traf icking. This study examines the relationship between international borders and human traf icking in Taraba State, Nigeria, with particular emphasis on how border conditions, migration patterns, socio-economic vulnerabilities, and security challenges contribute to traf icking activities. Taraba State's location near Nigeri's international boundary with Cameroon, coupled with its porous border routes and rural communities, creates conditions that are exploited by traf icking networks. Previous studies have identified Adamawa and Taraba as vulnerable areas where traf icking routes extend through Cameroon and other destinations, particularly af ecting women and children. The study examines the factors responsible for the persistence of human traf icking across border areas, the methods employed by traf ickers, the experiences of victims, and the ef ectiveness of existing border control and anti-traf icking measures. It adopts a qualitative research approach that involves analyzing relevant literature and of icial reports, and conducting interviews and focus group discussions with key stakeholders, including security agencies, community leaders, and anti-traf icking organizations. The study found that weak border surveillance, poverty, unemployment, limited awareness, and inadequate coordination among enforcement agencies increase the vulnerability of communities to traf icking. The study recommended that the Taraba State government should strengthen border management strategies through improved surveillance technology to reduce human traf icking across border communities in the State.

Keyword: International borders, human traf icking, border security, migration, Taraba State, Nigeria.