This research investigates the socio-economic impact of rattan cane processing on the livelihoods of practitioners in Ibadan Metropolis. It comprehensively assesses raw material availability, examines factors influencing demand and supply, and evaluates sales to determine the profitability of rattan processors. With the snowball and total enumeration sampling methods, the study engages with a diverse group of rattan processors. The study reveals a concerning 36% acknowledgement of a decline in the availability of canes attributed to deforestation and over-exploitation. Notably, it emphasizes that rattan product manufacturing in Ibadan Metropolis operates at a craft level, employing tools like saws, hammers, knives, gas cylinders, pinches, and tape rules, impacting production efficiency and product longevity. Additionally, the research underscores the absence of government support and credit facilities reported by all respondents. The Market Margin analysis highlights varying profitability levels across rattan products, with chairs exhibiting notably higher profitability (32.22%) than others. Individual profit margins for specific products, such as chairs (145.00%), underscore the significance of processing costs, production time, and market demand. The study offers strategic recommendations, advocating for district-level service centres for training, technology transfer, and support to enhance skills and technical efficiency. It calls for government intervention through incentives, facilities, tax breaks, and policies to fortify the rattan trade, improving production standards and unlocking export market potential. Furthermore, financial support, technical assistance, and mechanization should be employed to reduce production costs and time, ultimately elevating income generation in the rattan industry. This research contributes valuable insights to the discourse on sustainable livelihoods and economic viability within the rattan sector.

Energy transition is one of the greatest challenges facing humanity today. All micro, small, medium and large enterprises in operation will have to face it, and some can al-ready boast the first successes in this regard. This paper focuses on the involvement of these smallest players in energy transition. Micro and small entities are the largest part of the economy, having a great influence on its development. Looking at the wide scale of their activities, these entities are distinguished by a specific owner-manager relationship. This means that the final decision-making is influenced by business goals, but also by the manager's approach, their awareness of changes, and personal and other factors. Based on a structured and standardized survey questionnaire, the research was carried out using the Computer-Assisted Telephone Interviewing technique between April and May 2022 among owners of micro and small enterprises operating in Poland. The survey showed that active engagement of micro and small enterprises in energy efficiency initiatives is related to their market success and financial health.

This paper investigates the critical factors for balancing environmental sustainability and economic development through the lens of New Structural Economics. Specifically, we utilize the congruence index to access the alignment between local factor endowment structure and firm production input structure. Using a comprehensive manufacturing firm-level pollutant emissions dataset from the Yangtze River Economic Belt (YEB) region in China, we find that firms demonstrating higher congruence exhibit improved economic performance and alignment with comparative advantages. This not only contributes to increased economic efficiency for these firms but also leads to a reduction in pollutant emissions, including wastewater discharge and Chemical Oxygen Demand (COD) emissions. Our study provides valuable insights into achieving mutually beneficial environmental and economic outcomes.

In this article, we analyse the ESG determinants of the “Elderly People Treated in Integrated Home Care”-EPIHC in the Italian regions between 2004 and 2022. We used data from the ISTAT-BES database. We used different econometric techniques i.e.: Panel Data with Random Effects, Panel Data with Fixed Effects, Pooled Ordinary Least Squares-OLS and Weighted Least Squares-WLS. The results show that the EPIHC is positively associated with “Nurses, midwives, and Soil sealing by artificial cover" and negatively associated with "Museum heritage density and relevance" and "Trust in law enforcement agencies and firefighters fire". Furthermore, we have applied a k-Means algorithm with the Silhouette Coefficient and we find the presence of two clusters. Finally, we propose a confrontation among eight different machine-learning algorithms and we find that Linear Regression is the best predictive algorithm.

In the following article, it is presented an investigation of the determinants of Beds for High-Care Specialties-BHCS in the Italian regions in the context of Environmental, Social and Governance-ESG approach. Data from ISTAT-BES for 20 countries in the period 2004-2021 are been used. Different econometric techniques have been applied i.e.: Pooled Ordinary Least Squares, Panel Data with Fixed Effects, Panel Data with Random Effects, Dynamic Panel at 1 stage. Furthermore, a cluster analysis performed with a k-Means algorithm optimized with the Silhouette Coefficient indicated the presence of three clusters. Finally, eight different machine-learning algorithms are analysed to predict the future value of BHCS. The results show that the Artificial Neural Network-ANN algorithm is the best algorithm. The future value of BHSC is expected to growth on average of 4.88% for the analysed regions.

The following article presents an analysis of the impact of the Environmental, Social and Governance-ESG determinants on Hospital Emigration to Another Region-HEAR in the Italian regions in the period 2004-2021. The data are analysed using Panel Data with Random Effects, Panel Data with Fixed Effects, Pooled Ordinary Least Squares-OLS, Weighted Least Squares-WLS, and Dynamic Panel at 1 Stage. Results show that HEAR is negatively associated to E, positively to S and negatively associated to the G within the ESG model. The data were subjected to clustering with a k-Means algorithm optimized with the Silhouette coefficient. The optimal clustering with k=2 is compared to the sub-optimal cluster with k=3. The results suggest a negative relationship between the resident population and hospital emigration at regional level. Finally, a prediction is proposed with machine learning algorithms classified based on statistical performance. The results show that the Artificial Neural Network-ANN algorithm is the best predictor. The ANN predictions are critically analyzed in light of health economic policy directions.

Through a variety of unique ecosystem services, peatlands provide critical support to society and play a significant part in the global environmental system. Unfortunately, anthropogenic activities pose a hazard to these peatlands. This study estimated a total economic value (TEV) of peatland ecosystem services and examined relationships between the TEV and landscape characteristics in Riau province, Indonesia. A comprehensive economic valuation questionnaire, covering household socioeconomic conditions, ecological information and landscape characteristics, perception of peatland importance, peatland product collection data, and villagers' willingness to pay (WTP) for habitat and biodiversity protection, was administered to 200 household representatives (92% confidence) from five villages distributing across distinct landscapes. The survey took place from May to June 2023. The respondents derived numerous advantages from the peatlands, culminating in an average TEV of USD 3,174.31 per household per year. This value predominantly reflects a use value, accounting for 80.85% of the TEV. Notably, the use value emanates primarily from the provisioning of food through fishing, soil fertility, wild plants, and animals. However, to a lesser extent, there exists a marginal presence of a non-use value, encompassing the habitats provided to endemic or endangered species, the preservation of biodiversity for future generations, and the sanctity associated with forests deemed sacred. The observed variance in landscape characteristics appears to wield an influence on amounts of benefits derived from the peatlands. This phenomenon can be attributed to prevailing land use conditions and geographical distances.

This study examines the effects of working capital management strategies on firm’s financial performance of Indian cement companies using 11-year (2010-2020) financial data of 31 companies listed in Bombay Stock Exchange. It is intended to find out whether the strategies made by finance managers with respect to the components of working capital such as average receivable period, inventory conversion period, average payment period and cash conversion cycle, etc. affects the firm’s performances individually and in total. The results of Pearson’s correlation coefficient and random effect regression model shows that there exists a negative relationship between financial performance measured in terms of return on assets (ROA) and inventory turnover period (ITP) as well as accounts payable period (APP), whereas firm’s performance is not significantly affected by accounts receivable period (ARP) and cash conversion cycle (CCC). Similarly, it has been observed that the liquidity measures such as current ratio (CR) and quick ratio (QR) have a significant positive association with ROA. Moreover, the size of the firms and leverage are inversely related to ROA but the age of the firms is not significantly affecting their financial performances. Hence, it can be concluded that how an organisation designs its working capital strategy do have an impact on its performances.

The urgency for a shift towards cleaner and more efficient energy alternatives for power generation is underscored by the escalating demand for energy and the detrimental environmental impacts of conventional fossil fuels. In the case of automotive power, electric vehicles are being adopted in many applications, however, challenges remain such as extended charging periods and limited ranges between charges. Therefore, this research study conducts a techno-economic analysis of renewable energy technologies (including solar modules, wind turbines and piezoelectric materials) to augment the efficiency and sustainability of electric buses. The study examines the scope for these technologies to be adopted on double-decker electric buses in London in the United Kingdom. The solar modules are placed on the rooftop and sides of the bus generating 15.9 kWh/day and the wind turbine in the front bumper of the bus generates 8.3 kWh/day. However, the piezoelectric material generated only 22.6 Wh/day, rendering it an impractical inclusion in further analysis. Therefore, both the solar modules and wind turbines combined generate 24.2 kWh/day, which can increase the driving range by 16.3 km per day and this results in savings of 19.36 minutes for charging at the stations. Investing in such projects would have a positive return as the internal rate of return (IRR) and net present value (NPV) are 2.8% and £11,175 respectively. The annual revenue would be £6,712, and the greenhouse gas (GHG) reduction would be two metric tons annually. Electricity exported to the grid, the electricity export rate, and the initial investment are identified as key factors influencing power outage in a sensitivity analysis. In conclusion, this numerical modelling study paves the way for experimental validation towards implementation of renewable energy technologies on electric bus fleets.

The digital economy (DE) has become a major force driving the optimization and upgrading of industrial structures (ISOU), and research on the driving mechanism has yet to be verified. To this end, the driving influence of DE on the ISOU is targeted, and the role played by economic resilience (ER) and innovation is explored. Based on the panel data of 31 provinces in China from 2011 to 2020, the driving influence of the DE on the ISOU is analyzed using a two-way fixed-effects model. The empirical study finds that the DE presents a positive driving effect on both industrial structure advancement and rationalization, and the driving effect is still significant after the addition of control variables and the robust-type test with one period of lag; the DE presents regional differences in ISOU, with the driving effect of the DE on industrial structure advancement in the eastern region having a more significant performance than that of the central and western regions, and the driving influence on the rationalization of industrial structure in the eastern and western regions exceeds that in the central region; the impact of DE on the ISOU has a mediating role through innovation, ER has a moderating role in the process, and innovation as a partial mediator also has a threshold effect, and finally countermeasure suggestions are put forward.

In the construction business, which is known for its intricate and strategic nature, it is crucial to have efficient risk management in place. This is because various internal and external elements can cause disruptions to projects. Although the industry has had a historically negative reputation for risk analysis, the methodical process of identifying, analyzing, and managing risks has been more widely recognized and respected. This paper examines the historical progression of construction risk management, highlighting the need to identify and classify risks promptly. The study examines various risk factors related to finance, law, environment, and logistics. The study explores various risk management strategies, such as contract management, risk distribution, evaluation, mitigation, and sharing. The article discusses the significant impact of risk management software, such as Procore, PlanGrid, e-Builder, Autodesk BIM 360, and Oracle Primavera, on improving project results. The study finishes by highlighting the importance of proactive risk management in protecting against financial losses and maintaining a reputation in the construction business.

background: The Islamic Republic of Iran has been under sanctions since 1979. These sanctions were further reinforced between the years 2005 and 2012. This study utilizes available data from Iran post-sanctions to review the impact of economic sanctions on both the mental health and the quality of life of Iranian citizens.Methods: A comprehensive scoping review was conducted to identify studies examining the impact of sanctions on health in Iran. Searches were initiated in 2012 using PubMed/Medline, Embase, Web of Science, Scopus, and the Scientific Information Database (Iranian Database) with keywords such as sanctions, implications, mental health, quality of life, civilian mental health, and Iran. Subsequent to the screening process, secondary reports and letters to the editor were excluded. Only original studies—those collecting data via observation, interviews, surveys, experiments, or literature reviews—were retained for analysis. In addition to these search strategies, reference scanning was undertaken to identify additional articles pertinent to the scope of the current study. This thorough approach facilitated the discovery of relevant and significant articles exploring the effects of sanctions against Iran on the mental health and overall well-being of its civilian population. Following the search, duplicate articles were meticulously identified and removed by the authors. Data were subsequently extracted and summarized, focusing on study characteristics and the observed effects of sanctions on civilian mental health and quality of life in Iran.Result: Out of 165 items identified in the preliminary search, ten articles met the inclusion criteria. These selected articles highlighted the pronounced effects of sanctions on various health-related domains.Conclusion: Since 2012, Iran has been subject to intensified sanctions. There is evidence to suggest that the economic sanctions, imposed by Western nations, and have exerted a negative and detrimental impact on the health of individual Iranians.

The review aims to examine how well numerical indicators of business bankruptcy can predict outcomes. The paper examines ten critical studies that concentrate on statistical models for bankruptcy predictions utilizing PRISMA criteria. The findings highlight the usefulness of numerical indicators in indicating financial hardship, particularly cash flow ratios. In order to connect theoretical knowledge with real-world corporate strategy applications, the study ends by reaffirming the importance of these indicators in strategic decision-making.

This study empirically analyzes how R&D expenditures affect firm value using a regression model for listed firms in Shandong Province, China. The dependent variable is measured by To-bin Q, which measures firm value, and the experimental variable among the independent varia-bles is R&D expenditure. In addition, financial leverage and firm size, which have been found to have a significant impact on firm value in previous studies, were selected as control variables. The study sample consisted of 554 data points analyzed over a nine-year period from 2010 to 2018. Without controlling for variables that affect firm value, the correlation analysis shows that R&D expenditures of listed firms in Shandong Province, China have a significant positive impact on firm value at the 1% level. For a more precise analysis, we ran a multivariate regression analysis controlling for other variables that affect firm value and found that R&D expenditure has a significant positive impact on firm value at the 1% level. These findings suggest that man-agers of listed companies in Shandong Province, China, need to actively engage in R&D activi-ties to increase firm value. Companies in Shandong Province, China, are currently experiencing very strong growth, and this study, which shows that R&D is the key to increasing the value of these companies, can help companies in Shandong formulate their business strategies.

A comprehensive review of uncertainties in power systems, covering modeling, impact, and mitigation, is essential to understand and manage the challenges faced by the electric grid. Uncertainties in power systems can arise from various sources and can have significant implications for grid reliability, stability, and economic efficiency. Australia, susceptible to extreme weather such as wildfires and heavy rainfall, faces vulnerabilities in its power network assets. The decentralized distribution of population centers poses economic challenges in supplying power to remote areas, a crucial consideration for emerging technologies emphasized in this paper. In addition, the evolution of modern power grids, facilitated by deploying the advanced metering infrastructure (AMI), has also brought new challenges to the system due to the risk of cyber-attacks via communication link. However, the existing literature lacks a comprehensive review and analysis of uncertainties in modern power systems, encompassing uncertainties related to weather events, cyberattacks, and asset management, as well as the advantages and limitations of various mitigation approaches. To fill this void, this review covers a broad spectrum of uncertainties considering their impacts on the power system and explores conventional robust control, and modern probabilistic and data-driven approaches for modelling and correlating the uncertainty events to the state of the grid for optimal decision making. This article also investigates the development of robust and scenario-based operations, control technologies for microgrids (MGs) and energy storage systems (ESSs), and demand-side frequency control ancillary service (D-FCAS) and reserve provision for frequency regulation to ensure a design of uncertainty-tolerance power system. This review delves into the trade-offs linked with the implementation of mitigation strategies, such as reliability, computational speed, and economic efficiency. It also explores how these strategies may influence the planning and operation of future power grids.

BACKGROUND: Patients with diabetic foot ulcers (DFU) and chronic limb-threatening ischemia (CLTI are at higher risk for major amputations and mortality. The aim of this study was to assess the safety and cost-efficacy of intramuscular injection of autologous monocyte-rich PRP platelet-rich plasma Tropocells® PRP (Estar Medical, Holon, Israel) in diabetic patients with chronic limb-threatening ischemia (CLTI) in which revascularization was not feasible. METHODS: a retrospective study was carried out on a series of patients with type 2 diabetes, grade Texas 3C or D DFU, and CLTI. All patients had undergone at least a previous revascularization and were allocated to a surgery waiting list for major amputation. According to the data provided by the manufacturer (https://www.zuccatobiotech.it/index.php/prodotti/tropocells), the monocyte-rich PRP kit obtained a platelet-rich plasma with a high concentration of peripheral blood mononuclear cells (with a proportionately lower amount of lymphocytes), a low concentration of neutrophils and an almost complete depletion of red blood cells. All patients underwent a procedure of local infiltration of autologous mononuclear cells through multiple perilesional and intramuscular injections of 10 mL PBMNC suspensions (0.2–0.3 mL in boluses) performed below the knee along the relevant vascular axis (anterior tibial artery and posterior tibial artery) at intervals of 1–2 cm and to a mean depth of 1.5–2 cm, using a 21 G needle. The procedures were performed according to the instructions of the manufacturer and were repeated at least two times (maximum 3 times) at intervals of 30 days. The principal endpoint was a composite of TcPO2 values at the first toe ≥30 mmHg and/or TcPO2 increase of at least 50% from baseline and/or ulcer healing. Secondary endpoints were individual components of the primary endpoint, quality of life, any adverse events, and direct costs. All the endpoints were evaluated at 26 weeks. RESULTS: Out of 21 enrolled patients, 13 (61.9%) reached the primary endpoint, whereas three patients underwent a major amputation, and two patients died. The median TpCO2 was significantly increased, and pain was significantly reduced. The overall mean and median cost per patient were 9,255±7,328€ and 4,001 [2,991;7,565]€, respectively. CONCLUSIONS: the use of PBMNCs implants in patients with DFU and no-option CLTI seems to be efficacious in reducing the risk of major amputation and improve ulcer healing.

Trees, often referred to as the "lungs of the Earth," hold immense significance for both the natural world and human society. Their contributions span a multitude of ecological, environmental, economic, and social domains, making them essential components of a healthy and thriving planet. Phytoplasma association not only compromise tree aesthetics but also reduce photosynthetic capacity and overall vigour. Phytoplasma diseases also lead to increased tree mortality, altering ecosystem dynamics.This review article provides an in-depth exploration of phytoplasma diseases affecting trees worldwide, encompassing their epidemiology, symptomatology, impact and management strategies.

forging a resilient path towards a low carbon future, this research delves deep into the intricate dynamics of the petroleum and petrochemical industries. By uncovering the challenges posed by transitioning to a low carbon economy, this study emphasizes their transformative potential as catalysts for growth. Through an in-depth analysis of the oil and natural gas sector, it not only sheds light on the carbon footprint of Nigeria's petroleum and petrochemical industries but also identifies the opportunities for sustainable transformation within these sectors. Ultimately, this research aims to pave the way for a greener future by unraveling the complexities and intricacies of building a low carbon economy."By incorporating the unique attributes of the petroleum and petrochemical industries and considering the evolving domestic and global context, this research investigates the challenges and prospects associated with the shift towards a low-carbon economy. It delves deep into the complexities of the sector, taking into consideration the distinct characteristics of petroleum and petrochemical production. Through a comprehensive analysis, this study aims to uncover the potential barriers and opportunities that arise from the pursuit of a sustainable and low-carbon future within the petroleum and petrochemical industries. In addition, this research thoroughly examines the current global and local conditions, shedding light on the opportunities for growth and transformation within the petroleum and petrochemical sectors. By presenting insightful perspectives and recommendations, the study aims to provide valuable guidance for fostering the development of a low-carbon economy within these industries. Ultimately, the research seeks to drive positive change by offering actionable insights and strategies to propel the transition towards a sustainable future.

Transforming Small-Scale LNG Business, Enhancing Efficiency and Resilience in an Evolving Supply Chain In various industries, innovative systems have proven their value due to their efficiency and adaptability. A prime example of this lies in the rapid growth of the liquefied natural gas (LNG) market. LNG, a fuel derived from natural gas, has gained significant traction in recent years. In light of this, we aim to explore optimal strategies for small-scale LNG businesses, with a focus on revolutionizing their supply chain to ensure adaptability and sustainability. Our objective is to enhance efficiency and sturdiness in this evolving sector. By devising innovative methods and implementing cutting-edge technologies, we aim to revolutionize the small-scale LNG market, paving the way for a more optimized and resilient supply chain. Through this transformation, we strive to create a sustainable and adaptable framework that will drive the growth and success of a small-scale LNG businesses.LNG' ability to be transported and stored more cost-effectively in its reduced volume compared to natural gas in its original state is a significant advantage. The distribution network for LNG starts at numerous supply terminals and extends to a diverse range of consumption centers, each with varying tank capacities. In the broader economic context, the establishment of efficient routes for LNG Truck tank plays a critical role.To tackle the challenge of selecting a pickup location and determining optimal destinations with specific unloading volumes for liquefied natural gas (LNG), this research presents an innovative solution utilizing state-of-the-art machine learning techniques. The proposed approach combines the power of reinforcement learning, recurrent neural networks, online learning, and graph theory. By leveraging these cutting-edge techniques, we aim to develop an intelligent system that can effectively determine the most efficient pickup location and sequence of destinations for LNG delivery. This system will take into account various factors such as transportation costs tank capacity, and demand fluctuations. Through the integration of reinforcement learning, the system will continuously learn and improve its decision-making process in real-time. The recurrent neural networks will allow for the analysis of historical aim to model and optimize the complex network of pickup and delivery routes, considering factors such as distance, capacity constraints, and operational efficiencies. With this innovative approach, we strive to revolutionize the selection and planning process for LNG pickup and delivery, ultimately enhancing efficiency and reducing cost within the LNG supply chain.Improving the distribution network offers several financial benefits, including cost reduction, faster delivery times, more affordable distribution, and enhanced efficiency in the utilization of tanker trucks for LNG transportation. By optimizing the distribution network, transit costs associated with LNG transportation can be significantly lowered. This can be achieved through intelligent route planning, taking into account factors such as distance, traffic conditions, and fuel consumption. Minimizing transit costs contributes to overall savings for businesses operating in the LNG market. Faster delivery times are another advantage of an enhanced distribution network. By designing efficient routes and eliminating unnecessary detours or delays, the time taken for LNG to reach its intended destinations can be reduced. This not only improves customer satisfaction but also allows for more frequent deliveries and better coordination of supply and demand. Cheaper distribution is a direct outcome of an optimized distribution network. By strategically planning pickup locations, destinations, and intermediate stops, the costs associated with transferring LNG between terminals and consumption centres can be minimized. This leads to savings in transportation expenses, ultimately benefiting both businesses and end-users. Efficient utilization of tanker trucks is crucial for maximizing profitability in the LNG industry. An improved distribution network enables better allocation of resources, ensuring that tanker trucks are utilized optimally. This includes reducing empty or underutilized trips, maximizing load capacities, and minimizing idle time. Such efficiency improvements translate to cost savings and increased revenue for businesses involved in LNG transportation. Overall, the financial gains from improving the distribution network are substantial. Lower transit costs, faster delivery times, cheaper distribution, and more efficient use of tanker trucks contribute to increased profitability, competitiveness, and sustainability in the LNG market.

Abstract: The establishment of a circular economy in the mining sector, taking advantage of innovations in the exploration and development of hydrocarbon reserves, [ ], their [ ], transportation [ ] and subsequent processing [ ] are significant concerns. The issues surrounding the employment of technology targeted at enhancing environmental safety to increase the productivity of the reproduction process of the natural gas and oil resource base are equally important. The paper discusses the use of green seismic technology of survey to determine the oil and gas potential of the subsoil. A methodological toolkit is proposed for carrying out technical and economic calculations to determine indicators of the environmental and economic efficiency of using innovative resource-saving technology for geological survey in areas densely planted with forests. The purpose of the work is to establish the viability of employing resource-saving technology known as Green Seismic to search for promising hydrocarbon objects in forested areas and determine the expected environmental and economic benefits of geological exploration using the suggested enhanced methodology for their evaluation. The tasks set to achieve the goal were solved using methods of geological and economic assessment of the hydrocarbon raw material potential of territories and water areas, environmental assessment of the negative influence of anthropogenic environmental impact on the natural environment, economic and statistical methods of performing technical and economic calculations to determine performance indicators for the implementation of innovative projects in the field of geological exploration. The novelty of the results obtained lies in the proposed improved algorithm for conducting an environmental and economic assessment of geological exploration for hydrocarbon raw materials, a conceptual description of the Green Seismic technology, systematization of technical, economic, and environmental risks, justification of new regional directions for geological exploration using resource-saving seismic exploration technology.

The study provide insights into the technological characteristics of green practices adoption and the potential benefits they offer in terms of socio-economic development, environmental and public health. The study adopted a cross-sectional research design. A structured questionnaire was developed to collect quantitative data from the participants. The questionnaire include closed-ended questions, Likert scale items, and demographic questions. Both stratified and simple random sampling techniques were employed to select the study participants (government officials, employees, managers, and community members). A total of 321 copies of questionnaires were duly filled and returned. The collected data were analyze using descriptive statistics, such as frequencies, percentages, mean, and standard deviation, were used to summarize the data and provide an overview of the key variables related to green practices adoption. The findings indicate that the manufacturing company in Ogun State, Nigeria, has shown moderate commitment to adopting green practices. While there is room for improvement in certain areas, such as waste-to-energy technologies and green building practices. Additionally, green practices have positively influenced employee well-being and community health, while aligning with the company's commitment to safeguarding the environment and public health.

Accounting studies neglected to link corporate social responsibility to accounting information, the theoretical background revealed the study gap and the paper referred to it in the question: Do the corporate social responsibility CSR dimensions affect the accounting information quality? as the study aimed to reveal the effect of corporate social responsibility dimensions (economic, ethical, legal, and philanthropic) on accounting information quality (relevance and reliability) in banks in the Riyadh Governorate in Saudi Arabia. The researcher used a questionnaire to collect data from the study sample, and the data analysis was done using SPSS and smart partial least squares (pls), and its reliability and validity have been confirmed. Result revealed a positive effect of CSR (economic, ethical) dimension on the relevance of accounting information, a negative effect of CSR Legal dimension on the relevance of accounting information, and no effect of CSR philanthropic dimension on the relevance of accounting information, a positive effect of CSR (ethical, philanthropic) dimension on the reliability of accounting information and no effect of CSR economic and legal dimension on the reliability of accounting information.

As the international community attaches importance to environmental and climate issues, carbon dioxide emissions in various countries have been subject to constraints and limits. Carbon trading market, as a market tool to reduce greenhouse gas emissions, has gone through a development process from a pilot carbon market to a national carbon market in China. At present, the industries included in the national carbon market are mainly the electric power industry, and the carbon emissions of the electric power industry account for about 40% of the national carbon emissions. According to the construction history of foreign carbon markets, China's future carbon quota allocation will gradually transition from free allocation to auction allocation,the auction mechanism will bring a heavy economic burden to the electric power industry, especially the thermal power generation industry. Therefore, this study takes Guangdong Province as an example to optimize the power generation mix with the objective of minimizing the total economic cost after the innovative introduction of the carbon quota auction mechanism and constructs an optimization model of the power generation mix based on the auction ratio by comprehensively applying the system dynamics model and the multi-objective linear programming model and systematically researches the power generation structure under different auction ratios with the time scale of months and quantitatively evaluates the economic inputs needed to reduce the greenhouse gas emissions.The results of the study show that after comprehensively comparing the total economic cost, renewable energy development and carbon emissions, it is the most scientific and reasonable to set the auction ratio of carbon allowances at 20%, which achieves the best level of economic and environmental benefits.

Studies at the juncture of development economics and public health host considerable responsibility in addressing inequality and related mental health distress. Mental health care in economically marginalized populations requires depicting the linkages between socioeconomic status and psychological distress. In the present work, a sequential mixed-methods design was used to study 190 people in such communities in India. Gender-dependent psychological distress was found according to Kessler Psychological Distress Scale (K-10) with moderate distress in women (M= 26.30, SD= 9.15) and mild distress in men (M= 21.04, SD= 8.35). Regression analysis indicated that gender significantly predicted psychological distress, followed by age, marital status, and education of the head of the family. The Interpretative Phenomenological Analysis of semi-structured interviews to six women who scored the highest on the distress scale unveiled three master themes: (1) Manifestation of Psychological Distress, (2) Contextual Challenges, and (3) Sources of Strength and Resilience. Overall, participants reported lack of resources, community violence, gender discrimination, and widespread substance use as major contributors to the ongoing distress. These findings can pave the way for future studies to expand beyond independent economic indicators and curate clinical interventions for culturally competent mental health care.

This study analyzes the convergence between artificial intelligence (AI) and management accounting in hospital contexts. Management accounting plays a central role in the effectiveness of planning, control and decision-making in healthcare institutions such as hospitals. The application of AI in this scenario offers powerful tools to improve accounting processes, optimize operational efficiency and maximize the use of available resources, resulting in an improvement in the quality of care provided to patients. Through in-depth analysis, the article explores how AI is bringing about a revolution in hospital management accounting, presenting case studies illustrating its successful implementation, outlining the tangible benefits.

There has been a rapid increase in the use of Marine Spatial Planning (MSP) throughout the world recently, partly due to the continued loss of marine biodiversity and habitat. The sustainability of marine resources is threatened in all regions of the world by major events such as climate change, marine pollution, overfishing, illegal, unreported and unregulated fishing both on the high seas and in country waters. Here, we present a comprehensive review and analysis of how economic information has been applied and used to inform decisions about MSP in British Columbia (BC), Canada and other similar jurisdictions. This focus for the paper was selected because important gaps remain in the literature in terms of incorporating economic questions into MSP. We first present different definitions of MSP, and then we extract useful lessons from MSP regimes with well–tested decision support tools, and use this to guide MSP implementation in BC. We finally present and discuss case studies from Australia, South Africa and Belgium. Our review suggests that applying economic information to support the design and implementation of MSPs would lead to better decisions. This in turn would foster livelihoods, attract finance, increase buy–in and advance United Nations Sustainable Development Goal 14: Life Below Water, thereby achieving Infinity Fish, i.e., ensuring that ocean benefits flow to humanity forever.

Phenylketonuria is an inherited metabolic disorder that leads to neurobehavioral dysfunction. The main treatment is a low-phenylalanine diet and/or the cofactor tetrahydrobiopterin. Regular outpatient follow-up care and measurement of the phenylalanine level in the blood are required. We aimed to analyze the economic burden of phenylketonuria on families and the state. The pa-tients with phenylketonuria were divided into three groups according to their treatment: a low-phenylalanine diet group (n= 50), a tetrahydrobiopterin group (n= 44) and a group taking tetra-hydrobiopterin together with the diet (n= 25). A comparative cost analysis was carried out. The annual economic burden to the state was calculated to average €18801±15345 and was lowest in the diet group, then in the tetrahydrobiopterin group and highest in the tetrahydrobiopterin+diet group (p < 0.001). Out-of-pocket costs amounted to €1531±1173 per year, and indirect losses aver-aged €2125±1930 per year for all families. The economic loss was significantly lower in the fami-lies taking tetrahydrobiopterin than in the other groups (p=0.001). The combined use of medical nutrition and BH4 treatments has been shown to increase the economic harm to the state. Reim-bursing low-protein products and increasing the rate of patients eligible for financial allowances may reduce the economic harm to families.

Space tourism began in 2001 and became popular in 2021 because of commercial operations. With the development of space technology and commercialization, like re-launchable rockets to travel to space in recent years, it has gradually entered the era of space. However, the space industry causes massive emissions, inducing some opposition to its development. It is essential to investigate the attitude of residents toward space tourism and balance the pros and cons of sustainability. Quantitative analysis was adapted to test two models based on duality theory. The data were obtained from 284 samples from various regions of China and analyzed using the partial least squares structural equation modeling (PLS-SEM). The results show that the two-factor model of economic development conflicted with environmental protection. However, study two indicates that educational interventions can facilitate sustainable space tourism because they mediate the relationship between economic and environmental factors.

In recent years, the Canadian dairy sector has faced escalating challenges due to its significant contribution to greenhouse gas emissions, particularly methane. This paper critically examines a spectrum of innovative techniques aimed at mitigating methane emissions within this sector, scrutinizing their cost-effectiveness, efficiency, compatibility with animal welfare standards, and adherence to both existing and prospective Canadian environmental legislations. The discourse commences with an exhaustive overview of contemporary methane reduction methodologies pertinent to dairy farming, followed by a rigorous analysis of their economic feasibility. This includes a detailed cost-benefit analysis, juxtaposed with the efficiency and technological advancements these techniques embody. A pivotal aspect of this examination is the alignment of animal welfare with emission reduction objectives, ensuring that strategies employed do not compromise the health and well-being of dairy cattle. Furthermore, the paper delves into the legislative landscape of Canada, evaluating the congruence of these techniques with current environmental laws and anticipating future regulatory shifts. Performance indicators for emission reduction are critically assessed, establishing benchmarks tailored to the Canadian context. This is complemented by an exploration of the market potential of these innovations, including factors influencing their adoption and scalability in the market. The analysis culminates with a synthesis of case studies and best practices within Canada, offering insights into successful implementations and drawing lessons for future endeavors. This comprehensive approach serves not only to address the immediate environmental and health impacts associated with dairy farming emissions but also contributes significantly to the overarching goal of sustainable development in the agricultural sector.

This study employs traditional OLS (ordinary least squares) regression analysis to investigate the influence of various external factors on Bitcoin price fluctuations from January 2014 to March 2023 using a multidimensional approach. We use factors from the traditional financial market, such as economic policy uncertainty (EPU), oil prices, the NASDAQ index, and gold prices, to identify factors contributing to Bitcoin volatility. Considering the unique situation in the Bitcoin market, that is, 24-hour trading and the short duration of its existence, we incorporate the broadest possible data range to achieve alignment between Bitcoin data and other datasets. The findings of the statistical analysis indicate that EPU and the NASDAQ index promote positive fluctuations in Bitcoin volatility, whereas gold prices act as a dampener. However, we find no empirical support for the influence of energy prices on Bitcoin volatility. These results suggest that Bitcoin should not be underestimated; all stakeholders should treat the issue of Bitcoin volatility seriously, including governments, who should actively regulate the Bitcoin market, and investors, who should recognize the dangers of this volatility, making rational decisions based on individual circumstances and employing flexible trading strategies.

Previous studies have suggested that digitization of finance leads to growth in the economy in several middle- and high-income countries, but research in low- and lower-middle-income countries (LLMICs) remains limited. This research aimed to examine the trends, barriers, relationships, and prospects of finance digitization in LLMICs. This study used analytical and descriptive cross-sectional study designs. Sixty-six countries were purposively selected based on the available data on the Global Findex and the World Development Indicators databases. Descriptive analysis was used to identify the trends in the finance digitization indicators, correlation analysis was used to assess the nature of the association between finance digitization and the economy, and exponential smoothing was used to predict future outcomes in digital finance. The results indicated that the adoption and utilization of finance digitization increased in these countries, but the growth rates varied by region and income group. Low-income countries reported the highest rates of subscriptions to digital finance accounts and storing money in digital accounts, while lower-middle-income countries (LMICs) reported higher rates of inbound/outbound digital transactions, borrowings, and savings using digital channels. Sub-Saharan Africa reported the highest rates of digital finance account subscriptions, digital savings, and digital borrowings, while Europe and Central Asia reported the highest rates of in/out digital transactions. Barriers to digitization in these countries included poor access to the internet, high cost of digital finance products, and lack of a mobile phone, with low-income countries facing more challenges. The analysis revealed a negative significant relationship between finance digitization and Gross National Income growth and a positive significant correlation between finance digitization and other economic growth indicators (gross savings and Gross Domestic Product). Finance digitization was predicted to continue to rise in these countries for the next decade. The study recommended that policymakers should promote the adoption of digital finance and address the barriers and risks of finance digitization in LLMICs, as it had positive effects on economic growth.

Modern electrical power systems integrate renewable generation, with solar generation being one of the pioneers worldwide. In Latin America, the greatest potential and development of solar generation is found in Chile through the National Electric System. However, its energy matrix faces a crisis of drought and reduction of emissions that limits hydroelectric generation and involves the definitive withdrawal of coal generation. The dispatch of these plants is carried out by the system operator, who uses a simplified mechanism, called “economic merit list” and which does not reflect the real costs of the plants to the damage of the operating and marginal cost of the system. This inefficient dispatch scheme fails to optimize the availability of stored gas and its use over time. Therefore, a real-time redispatch model is proposed that minimizes the operation cost function of the power plants, integrating the variable generation cost as a polynomial function of the net specific fuel consumption, adding gas volume stock restrictions and water reservoirs. In addition, the redispatch model uses an innovative "maximum dispatch power" restriction, which depends on the demand associated with the automatic load disconnection scheme due to low frequency. Finally, by testing real simulation cases, the redispatch model manages to optimize the operation and dispatch costs of power plants, allowing the technical barriers of the market to be broken down with the aim of integrating ancillary services in the short term, using the power reserves in primary (PFC), secondary (SCF), and tertiary (TCF) frequency control.

The Power Theory of Exchange and Money (PTEM) refines the economic neoclassical two-equation model of exchange. PTEM replaces the statistical average condition of exchange, which represents the equality of supply and demand for all transactions in the market, with a more specific equation of the equality of the generalized power of the parties in relation to their objects of exchange. The purpose of the article is to show the application of PTEM for the study of various social phenomena. Along with a brief summary of the main statements of this theory, its integration into the existing corpus of theories and ideas in economics and sociology is considered. The conclusions of power theory are then applied to consider the following topics: the objective motivation of exchange by the desire to increase power, the power nature of market equilibrium, the power nature of money, the accumulation of power through profit, the creation of money as a power act, the role of the state in the creation of money, the measure of power as a possible tool for social and political research.

Irrigation and fertilization are indispensable links in the jujube planting industry in southern Xinjiang, China. However, the water and fertilizer integration effects on jujube growth and fruit quality remain unclear. A two-year water and fertilizer optimization coupling test was conducted to determine the optimal water- and nutrient-supply scheme. The three-factor randomized block experiment included water (W), nitrogen (N), and phosphorus (P). According to the principal component analysis of each index, each treatment’s comprehensive score was obtained. Using yield and economic regression models, the theoretical value and yield value of the optimal economic benefit are inferred. When W, N, and P were applied together, the fruit quality and yield of each treatment significantly differed, and the vitamin C, soluble sugar, and sugar–acid ratio increased significantly with an increase in nitrogen fertilizer. However, the titratable acid decreased. An increase in irrigation and nitrogen application significantly increased fruit yield. The comprehensive score was the highest in the N3P3W2 treatment, which improved fruit quality, and the lowest in the N4P3W2 treatment. When the amounts of N, P, and W were 275.56 kg·hm-2, 413.66 kg·hm-2, and 7278.19 m3·hm-2, respectively, the theoretical economic benefit was the best. The N4P3W2 treatment is the optimal treatment.

In exploring the intricacies of financial analysis, this study delves into the efficacy of traditional financial ratios versus cash flow ratios in foreseeing a company's fiscal well-being. By harnessing the PRISMA 2020 framework, an exhaustive and systematic dissection of diverse scholarly articles was embarked upon. The quest was to unearth the more reliable predictor of financial stability among these two sets of ratios. With a methodical examination of academic writings, this inquiry juxtaposed various models, scrutinizing their foresight capabilities. The revelations were telling; cash flow ratios emerged as more potent forecasters compared to their traditional counterparts. Intriguingly, models that blend both ratio types showed a marked improvement in predictive accuracy, hinting at a synergistic effect. This underscores the insight that while traditional ratios are informative, their amalgamation with cash flow ratios yields a richer, more rounded grasp of a company’s fiscal state. Conclusively, for stakeholders, especially investors, adopting this dual-ratio approach is pivotal for enlightened decision-making. This research enriches the financial analysis domain by spotlighting the salience of cash flow ratios, advocating for their integration with conventional methods for a sharper financial health appraisal.

Financial stress can have significant implications for individuals, businesses, asset prices and the economy as a whole. This study examines the nonlinear structure and dynamic changes in the multifractal behavior of cross-correlation between the financial stress index (FSI) and four well-known commodity indices, namely Commodity Research Bureau Index (CRBI), Baltic Dry Index (BDI), London Metal Index (LME) and Brent Oil prices (BROIL), using multifractal detrended cross correlation analysis (MFDCCA). For analysis, we utilized daily values of FSI and commodity index prices from 16th June 2016 to 9th July 2023. The following are the most important empirical findings: (I) All of the chosen commodity market indices show cross correlations with the FSI and have notable multifractal characteristics. (II) The presence of power law cross-correlation implies that a noteworthy shift in FSI is likely to coincide with a considerable shift in the commodity indices. (III) The multifractal cross-correlation is highest between FSI and Brent Oil (BROIL) and lowest with LME. (IV) The rolling windows analysis reveals a varying degree of persistency between FSI and commodity markets. The findings of this study have a number of important implications for commodity market investors and policymakers.

This study investigates the impact of the economic downturn induced by the COVID-19 pandemic on nutritional health disparities among women. The research aimed to understand how economic challenges have influenced dietary choices, access to nutritious food, and overall nutritional well-being in different socioeconomic groups of women.Utilizing a mixed-methods approach, the study combined quantitative data from national health and economic databases with qualitative insights from interviews conducted with a diverse group of women. The quantitative analysis focused on trends in nutritional health indicators and economic variables pre- and post-pandemic. Simultaneously, the qualitative component explored personal experiences and perceptions related to nutrition and economic hardships during the pandemic.The findings revealed a significant correlation between the economic downturn and worsening nutritional health among women, especially in low-income and marginalized communities. Women in these groups reported reduced access to healthy food options, increased reliance on less nutritious food due to budget constraints, and a general decline in dietary quality. This decline was less pronounced in higher-income groups, highlighting a clear disparity.Moreover, the study observed that the pandemic exacerbated pre-existing nutritional inequalities, with vulnerable groups experiencing a more pronounced impact. The research also noted that community support systems and public health interventions played a crucial role in mitigating some of these effects.In conclusion, the COVID-19 pandemic has not only posed a direct health challenge but has also indirectly affected women's nutritional health through economic strain. The study underscores the need for targeted nutritional support and economic policies that prioritize the health of women, particularly those from socioeconomically disadvantaged backgrounds.

ackground: The swift assimilation of Artificial Intelligence (AI) across multiple industries is altering the worldwide economic terrain. Unprecedented opportunities and difficulties are brought about by this revolutionary technology, which has an impact on innovation, trade, labor markets, and security. Objective: The goal of this study is to thoroughly investigate the economic effects of AI by exploring how it may affect labor markets, innovation, trade internationally, and security. The goal is to offer insights that support strategic decision-making and policy formation by examining current trends, opportunities, and difficulties. Results: The research highlights the dual character of artificial intelligence's influence, highlighting both its potential to spur economic expansion and its drawbacks, including the loss of jobs, a lack of standards, and security issues. The study highlights how crucial cooperation is to overcoming these obstacles and realizing AI's full potential. Conclusion: The balancing opportunities and risks becomes critical as AI continues to change the economic landscape. The report promotes proactive steps including ethical AI design guidelines, ongoing worker retraining, and flexible regulatory strategies. As we shape an AI future that puts inclusion, creativity, and responsible governance first, collaboration emerges as a key theme.

Finnish government's carbon neutrality goal by 2035 requires integration of renewable energy sources into the power grid. Considering the stochasticity of these resources, additional sources of flexibility are necessary to balance supply and demand in the power grid. District heating network (DHN) operators in Finland plan to shut down fossil-fuel-based combined heat and power plants and electrify heating systems by deploying heat pumps (HPs) and electric boilers. Techno-economic analysis and optimal operation of DHN-connected HPs and electric boilers in providing ancillary balancing services considering the 15-minute granularity in the balancing markets in Finland were investigated. The objective was to maximize the potential revenue for DHN operators gained from the day-ahead electricity market and frequency containment reserve (FCR) balancing markets. Three inter-connected DHNs in the Helsinki metropolitan area were optimized considering the reference year 2019 and each operator's decarbonization strategies for 2025. HPs could gain the highest profit from FCR-D up-regulation market, while the electric boiler may gain considerable profits from FCR-D down-regulation market. Compared to other balancing markets studied, the FCR-N market had a limited profit margin. Sensitivity analysis indicated that spot electricity prices and CO2 emission allowance prices have a significant impact on the profit from balancing markets.

Background and objectives Osteoporotic vertebral compression fractures, particularly prevalent among the aging population, constitute a pressing global healthcare challenge. They often are unnoticed until severe pain and disability manifest, making them an underdiagnosed and undertreated condition. Patients who suffer from these fractures not only endure excruciating pain but also face diminished quality of life, impaired mobility, and the risk of respiratory compromise due to altered spinal alignment. The economic repercussions of vertebral compression fractures are substantial. Hospitalization costs, rehabilitation expenses, long-term care, and indirect costs related to lost productivity significantly burden healthcare systems and society at large , offering a promising avenue for enhancing patient outcomes and relieving the healthcare and societal financial strain posed by vertebral compression fractures. Kyphoplasty, a minimally invasive surgical technique, offers rapid pain relief, vertebral height restoration and improved function. Recognizing the importance of early intervention, this manuscript highlights the potential of kyphoplasty in mitigating both clinical and economic consequences. By addressing these fractures more effectively, kyphoplasty may potentially reduce long-term healthcare expenses and indirect costs. Material and Methods 66 randomized patients were divided into 2 treatment groups (kyphoplasty using single balloon and double balloon), analyzing radiographic and clinical parameters during 12 months of follow-up. Results Patients treated with double balloon obtained greater anterior and posterior vertebral height after reduction and a better local vertebral angle. Both groups of patients obtained clinical improvement after treatment (VAS and ODI), with no differences between the groups. Conclusion Patients treated with double balloon kyphoplasty had better radiographic results. This revision manuscript delves into the critical dimensions of these fractures, encompassing demographics, clinical consequences, challenges in diagnosis and management, and their profound economic impact. This manuscript serves to introduce an improved kyphoplasty technique to guide to the multifaceted nature of osteoporotic vertebral compression fractures and their management.

The purpose of this study is to bring out a scientometric analysis of the advances of digital transformation in the global banking sector. For this, a background search of the term "Digital Transformation Banking " has been brought out from the Web of Science (Wos) Database, covering records published between 2002 and 2023. A set of 312 publications was identified, which mainly includes a set of 264 academic articles, 29 articles published without cataloging a specific volume of a journal, 9 articles under review, 5 editorial material documents, 4 conference articles, and 1 document is a book chapter. Nowadays the scientific production is low but showing growing development presenting 123 publications and 7,754 citations for the year 2022. Among the scientific production, 43 publications from the Republic of China (8.8%) and 35 publications from Ukraine (7.8%) stand out. ,2%). It is also worth mentioning that the most relevant authors on this topic are Ricardo Palomo, professor and dean of San Pablo University, and Robert J Kauffman, professor at Singapore Management University in terms of influence. Main institutions in terms of scientific production, mainly: the Massachusetts Institute of Technology (MIT) of the United States and the Russian Academy of Sciences of Russia.

We seek to examine effective collaboration when engaging in value cocreation with the customer for mobile financial services in EMs. Our study is a motivation for multi-stakeholder engagement in value cocreation with financial inclusion of all consumers including marginalized populations. Furthermore, our work discovers that social sustainability is a product of social creativity and results in financial inclusion. We apply a qualitative descriptive methodology utilizing exemplars from extant research and phenomenology to analyze the data from the contexts of Ghana and Kenya. The results show that value is co-created for mobile financial services in networks in emerging markets when actors integrate resources for social and environmental sustainability as essential elements for mobile financial inclusion.

A simple bounded stochastic motion is employed for modelling equity price dynamics under shocks, where the prices are constrained to lie between two positive bounds. While the stochastic process has an inaccessible boundary, the other boundary is quasi-bounded, implying that the boundary can be breached if the probability leakage condition is met. The quasi-boundedness of the process at the boundary can thus provide an indicator of possible risk of equities under price shocks. Empirical calibration of model parameters of the proposed process for equities can be performed easily due to the availability of an analytically tractable probability density function which generates fat-tailed distributions consistent with empirical observations. The volatility and mean-reversion of the S&P500 dynamics calibrated by the process is positively and negatively co-integrated respectively with the VIX index representing the level of market distress. The process captures the high likelihood of Hertz’s default about two months earlier, using only information until that point, and before the firm filed for Chapter 11 bankruptcy in May 2020 as a result of the Covid-19 pandemic. Empirical calibration of the process for GameStop’s stock price shows that the short squeeze of the stock occurred when the condition for breaching an upper boundary was met on 14 January 2021, i.e., about two weeks before major short sellers closed out their positions with significant losses. The trading volume of the stock was positively co-integrated with the probability leakage ratio.

The transport sector is pivotal and indispensable in our daily existence, being the exclusive conduit for the intercontinental conveyance of commodities and individuals. Hence, comprehending the phenomenon of business failure within the transport industry assumes paramount significance in delineating an effective competitive policy for this sector. The primary objective of this research paper is to execute a comparative investigation between statistical models forecasting business failure and models founded on artificial intelligence, within the context of the transport sector. This analysis spans the temporal expanse from 2014 to 2021 and encompasses the nations of Portugal, Spain, France, and Italy, aiming to ascertain superior efficacy among these models. The dataset employed for this endeavor encompassed a final cohort of 4866 companies, comprising 2881 that endured as going concerns and 1985 that succumbed to business failure. The models developed for this study exhibited the capacity to accurately categorize a proportion of companies ranging from 71% to 73%. Nonetheless, upon comparative scrutiny of these outcomes with those derived from the statistical models dedicated to business failure prediction, it becomes evident that the latter demonstrate an enhanced predictive prowess, manifesting fewer errors in the classification of the scrutinized companies.

The brick manufacturing sector in Bangladesh is experiencing rapid growth, leading to notable environmental and health concerns. The primary objective of this research is to examine the Savar Upazila, a region of significant economic significance owing to its favorable brick manufacturing conditions and proximity to Dhaka city. Brick kilns, among other sources, constitute significant contributors to air pollution. The study utilized primary and secondary data to examine brick kiln emissions' effects on the surrounding area's environment and public health. The collection of primary data was conducted in multiple zones within Savar Upazila, which is home to a significant number of brick kilns. The utilization of secondary data provided valuable insights regarding the toxic pollutants discharged by these kilns and the corresponding health risks they pose. The participants provided accounts of various health ailments, such as dermatological conditions, optical difficulty, and respiratory complications, further aggravated by brick kilns' incidents. The prevalence of crop losses, soil degradation, and reduced agricultural yields was confirmed by 74% of the respondents. The trees and crops in the surrounding area experienced adverse effects due to the deposition of dust particles. During periods of inactivity, the concentrations of sulfur oxide (SOx) were between 6 and 9 times lower compared to periods of operation. Similarly, nitrogen oxide (NOx) levels were observed to be 4 to 6 times lower during non-operational phases. The degradation of water quality in adjacent bodies has been attributed to the deposition of dust and ash originating from brickfields, resulting in substantial repercussions on aquaculture. A significant proportion of participants indicated experiencing diverse health issues, notwithstanding the employment prospects generated by brick kilns, thereby underscoring the adverse consequences on both the environment and the local economy.

This study investigates how a range of economic, environmental, and social indicators have influenced the concept of inclusive growth in 19 member countries of the Asian Cooperation Dialogue over the period spanning from 1995 to 2021. To analyze these relationships, the research employs the Driscoll Kraay's Standard Errors regression technique, designed to account for factors such as cross-sectional dependence, hetero-scedasticity, and autocorrelation within the data. Furthermore, various preliminary tests were conducted to assess the data for cross-sectional dependence, slope heterogeneity, heteroscedasticity, and autocorrelation. Additionally, the Westerlund cointegration test was employed to evaluate the potential long-term equilibrium relationships among the variables. The findings reveal that the influence of independent variables on the dependent variable, which in this case is the level of inclusive growth (ING), differs significantly among three distinct income categories: lower-middle-income countries (LMYCs), upper-middle-income countries (UMYCs), and high-income countries (HYCs). Notably, the results underscore the overall statistical significance and robust fit of the regression model for all three income groups. One of the primary contribu-tions of this research is the provision of empirical evidence concerning the role played by fishery and aquaculture production in fostering inclu-sive growth in the Asian context. This research also highlights the trade-offs between economic development and environmental sustainability in terms of trade openness, agriculture, forestry and fishing, ecological footprint, and renewable energy utilization. Enhancing inclusive growth in Asia requires improving fishery and aquaculture management, diversifying economic activities, reducing ecological footprint, and increasing renewable energy utilization. The paper suggests some future work directions for extending the analysis to other regions and indicators, as well as incorporating dynamic panel data models and causality tests. The paper also suggests some policy implications for fostering inclusive growth in Asia through regional cooperation, capacity building, technology transfer and green financing.

The concept of public financial accountability, often associated with account-rendering, lacks a clear and comprehensive definition in the realm of accounting literature. Disentanglement the true essence of a phenomenon is essential, as formal definitions can only provide a superficial understanding. This study seeks to delve into the core principles of public financial accountability and their implications for financial reporting in the public sector. Applying a qualitative approach, data was gathered through in-depth interviews with 25 Nigerian scholars, professionals, and public affairs experts. The analysis reveals that the essence of public financial accountability lies in upholding citisens' trust in public officials, ensuring the responsible management of public financial resources for the greater public good, and effectively communicating financial decisions, actions, and outcomes to the public through a transparent reporting mechanism. This study sheds light on the fundamental nature of financial accountability in the public sector, enhancing our understanding of its significance in governance and financial reporting.

The healthcare system is intricate and dynamic. For the purpose of organising and planning a system, where allocating funds appropriately is essential and therefore managerial skills play a critical role. A certain portion of each nation's GDP is allotted to the health sectors. Managers and decision-makers in the healthcare systems are using resources effectively, yet the quantity of funding they receive from the government or other stakeholders is insufficient sometimes. A sound understanding of both basic and advanced economics is necessary for the care management, to make cost-effective judgements in public health. Healthcare officials at all levels (regional, state, federal, or international), need to be knowledgeable about public health issues and the related modern economic climates. Business executives and healthcare managers need effective practical knowledge to handle partner-financial allocation (demand-supply chain) and handle economic volatility.

In this study, the objective is to analyze the economic viability of municipal household solid waste (organic matter + paper) for the production of gas, coke and biofuel through the pyrolysis and distillation process. The waste was collected in the city of Belém do Pará-Brazil and pre-treated at UFPA. The analyzed fraction (organic matter + paper) was subjected to pre-treatment of drying, crushing, sieving and was subsequently subjected to proximate characterization and finally pyrolysis of the organic fraction (organic matter + paper) in a fixed bed reactor. Initially, it was necessary to review the literature and with the yields obtained by pyrolysis of the frac-tion, economic feasibility analyzes were carried out. The economic indicators for evaluating the most viable pyrolysis process were: simple payback, discounted payback, net present value (NPV), internal rate of return (IRR), and profitability index (IL). The analysis of the indicators showed the economic viability considering an analysis horizon of 10 years, of materials based on organic material and paper. The break-even point obtained was 0.96 US$/L and the minimum biofuel sales price (MFSP – “Minimum Fuel Sale Price”) obtained in this work was 1.30 US$/L. The sensitivity analysis demonstrated that material costs (organic matter + paper), bio-oil yield, total project investment and electricity, respectively, are the variables that most affect the mini-mum biofuel sales price (MFSP).

Climate change and net zero are expected to have a significant impact on eco-nomic activity in developing countries, and thus, on the financial cash flow of organizations. In this paper, we propose a procedure for assessing the financial impact of climate change on organizational cash flow in developing countries. Our study contributes to the research on scenario-based climate change impact analysis. The applied research design is exploratory and mainly qualitative, constructing financial impact scenarios combined with narratives to determine the impact of climate change on individual cash flow line items. The narra-tives rationalize cash flow variations and enrich the estimates by adding expert knowledge, in the form of financial micro-stories and descriptions to the pro-posed procedure. We present a hypothetical citrus farming company in a de-veloping country to demonstrate the application of the proposed measurement procedure. The results obtained suggest that (1) the procedure is practical be-cause financial cash flows are known and widely used in financial analysis and because they can be implemented in a spreadsheet; that (2) the procedure pro-vides flexibility because it can be adapted to suit the specific needs of different companies, depending on a selected climate change scenario, the company’s exposure to climate change, its resilience and vulnerability; (3) that the prac-tice of thinking in terms of financial worst-case, base-case and best-case sce-narios, which reflect different levels of uncertainty, helps to model the finan-cial impacts of climate change and provides a forward-looking perspective on how much a company’s cash flow could change.

The study is devoted to analyzing the economic sustainability of the town of Amherst, MA. The city's top employer and core enterprise is the University of Massachusetts Amherst, with over 32,000 students and almost 2,000 staff members. Based on a literature review, a hypothesis was put forward that a university city should have a high level of economic sustainability. To assess economic sustainability, the USCESI Index was developed. It evaluates sustainability in three groups of parameters: society, economy, and ecology. The first group includes the level of racial diversity, the level of education of the population, and the access to medical services. The second group consists of the Gini coefficient by income level, the median cost of housing, and the unemployment rate. The environmental situation is assessed according to the Air Quality Index developed by the US Environmental Protection Agency. For comparison, the town of Braintree, MA, was taken. The USCESI was calculated for both locations. The analysis showed that both Amherst and Braintree have a high degree of economic sustainability. However, it was revealed that proximity to a significant economic center has a more powerful positive impact on economic sustainability than the location of a large university.

In response to new developments of work and employment in high-income countries (HICs), psychosocial aspects of work and health received increased attention. In contrast, middle-income countries (MICs) are mainly concerned with severe challenges of noxious and dangerous material work environments, poor employment conditions, and deficient social policies, leaving psychosocial aspects in a marginal role at best. More recently, differences between these two worlds were even aggravated by the COVID-19 pandemic. Yet, with economic globalisation and growing worldwide interconnectivity, the world of work in MICs is being rapidly transformed, sharing several concerns with modern Western societies. In this process, psychosocial occupational health will become an increasingly pressing issue. This contribution explores to what extent psychosocial aspects of work and health are already addressed in research originating from MICs. A selective focus on recent findings from two regions, Asia Pacific and Latin America, reveals a high degree of awareness of, and inquiry into, work-stress related problems within these countries. Importantly, in addition to incorporating research progress from HICs, these analyses identify new aspects within specific cultural and socio-economic environments, thus enriching the international state of art.

This study investigates the impact of financial integration on international dynamics from the perspective of volatility shocks. To achieve this, I employ an IRBC model with time-varying volatilities, recursive preferences, and a global bank. The model demonstrates that volatility shocks trigger precautionary saving incentives, but the specific effects vary based on the type of shock. In the presence of productivity volatilities, countries with a higher level of financial integration exhibit greater divergence in their business cycles, while financial integration tends to result in more synchronized business cycles in the face of financial volatilities. Disregarding volatility shocks would underestimate the impact of financial integration on the comovement of business cycles across countries. Furthermore, welfare analysis also indicates that financial markets play a crucial role in enhancing social welfare, regardless of the type of volatility.

Portugal, in line with the European Union, is aiming for carbon neutrality by 2050 (Net 1 Zero), which implies a transition to sustainable energy sources. Climate change is all too evident, extreme weather periods are occurring in a cyclical manner, with greater brevity to such an extent that the grid operator must deal with production scenarios where it can no longer rely on hydroelectric production given the recurring drought situation. This situation increases dependence on thermal production using natural gas and imports. This has significant economic implications. Portugal has exploited its onshore wind potential, reaching an installed capacity of 5.671 MW by 2022. However, the expansion of onshore wind energy is limited to reinforcing existing infrastructure. To overcome these challenges, it is necessary to expand the exploitation of offshore wind potential that is already underway. This article proposes the location of offshore wind production platforms along the Portuguese coast. This allows for an analysis of offshore production and its optimization according to the minimum cost per MWh in the face of extreme scenarios, i.e., in periods of extreme drought where hydroelectric production capacity is practically non-existent. The model is fed by using market price indications and the amount of energy needed for the following day. Using forecast data, the model adapts offshore wind production for the following day according to the minimization of the average market price. The results of the simulations allow us to conclude that despite the high cost of offshore technology (in deep waters), in extreme climate scenarios, it enables cost reduction and a clear decrease in imports.

Leishmaniasis is one of the Neglected tropical diseases. Studies show that the poor knowledge about epidemiological aspects of Leishmaniasis within communities causes the collapse of existing disease control programs. Therefore, the present study focuses on a detailed survey of the existing awareness among the threatened population in the Medawachchiya PHI Area in the Anuradhapura District, Sri Lanka aiming to assist the health staff to organize community-based vector control programs effectively in the future. Assessment of the awareness of the two hundred and seventy households (n=270) residents from ten GNDs was carried out by using a structured questionnaire. Among 143 females and 134 males, only 75.1% have knowledge about the disease. 5.8%(n=16) of the participants know only about the vector and 28.9% (n=80) know their control methods. The study shows a shortage of a considerable amount of awareness about the disease among the studied population The study found that age and education levels had significant impacts on knowledge, attitudes, and practices. However, factors like gender, marital status, occupation, income, and expenses did not show significant correlations. The present study suggests the huge scope for community-related vector control methods for greater achievements in vector control methods by implementing a continuous educational program.

Zambia recently experienced extended hours of load shedding due to reduced hydroelectricity generation attributed to poor rainfall patterns. The inability to meet energy demand has influenced the government to consider alternative energy sources. This study aims to assess the economic feasibility of the eight sites using a 25-turbine layout for a 4 MW generic wind turbine at 130m hub height. An economic evaluation mathematical model was developed to analyze the economic feasibility using net present value, simple payback period, internal rate of return, and levelized cost of electricity (LCOE). The study shows that the Lusaka wind farm was the most economical with 386 GWh energy yield analysis (EYA), wind speed of 8 m/s, NPV of 316 million dollars, SPP of 2.9 years, IRR of 82%, and LCOE of $0.182/ kWh. The results also show that the other seven sites are economically feasible, with Petauke being the lowest. The study's economic sensitivity analysis conducted by varying the average electricity tariff shows that Lusaka was the most financially viable site. Therefore, policymakers should develop cost-reflective feed-in tariff (FiT) schemes and power purchase agreements for the country to have cost-reflective electricity tariffs that will motivate independent power producers to invest in Zambia.

The purpose of the article is to measure, using the VAIC and MVAIC models, the impact of intellectual capital and its elements on the financial performance of Omani industrial companies listed on the Muscat Stock Exchange (MSE) from 2017 to 2021. Regression analysis using the Gretl software was applied to the study of panel data on the activities of 34 industrial companies in Oman, obtained from the official MSE website and from published financial statements. The analysis of literature sources was carried out using bibliometric analysis, the results of which were visualized using the VOSviewer software. To analyze the relationships between financial performance and its determinants (intellectual capital variables and control variables), four types of PERF models were developed, based on which sixteen models were directly examined. Four dependent variables (Earnings before interest, Taxes, Depreciation and Amortization, Return on Assets, Return on Equity, Assets Turnover Ratio) and eight independent variables (Value Added Intellectual Coefficient, Modified Value Added Intellectual Coefficient, Capital Employed Efficiency, Human Capital Efficiency, Structural Capital Efficiency, Relational Capital Efficiency, Size, and Leverage) were used to form these models. The Empirical Results section has discussed descriptive statistics and correlations, selection of estimate panel data parameter based on the F-statistics, Breusch-Pagan test, and Hausman test, assumption test results (Normality, Autocorrelation, Heteroscedasticity), and panel regression models. Analysis of the impact of VAIC, MVAIC and its elements on the financial performance of Omani industrial companies has yielded mixed results. VAIC and MVAIC in general have a significant positive effect only on ATO. For individual elements of VAIC and MVAIC, the following most significant associations with financial performance measures were found: CEE negatively affects ROE; SCE has a positive effect on l_EBITDA and ATO; RCE negatively affects ATO; l_SIZE has a positive effect on l_EBITDA and ROA; and LEV has a positive effect on ROA.

This research undertakes a quantitative exploration of the impact of procurement mo-dalities on economic efficiency and inclusive procurement within the Dominican Repub-lic's public sector. Applying data science methodologies and machine learning techniques, this study analyzes a rich dataset of public procurement contracts spanning from 2018 to 2023. A focus is placed on understanding how different procurement modalities affect contract amounts and processing times—two key indicators of economic efficiency. Machine learning models, including Random Forest and Gradient Boosting, are em-ployed to predict these essential metrics across different procurement modalities. The findings indicate a significant positive correlation between certain procurement modali-ties and economic efficiency. The machine learning models reveal that procurement strategies focused on local sourcing and transparent bidding processes tend to yield high-er economic returns and more equitable outcomes. This research underscores the poten-tial of quantitative analysis to inform procurement policies, fostering a more economi-cally efficient and inclusive procurement ecosystem in the Dominican Republic's public sector. The insights garnered from this study could have significant implications for the design of more inclusive procurement strategies, contributing to socio-economic growth and corruption reduction in the Dominican Republic.

The famous Capital Asset Pricing Model (CAPM) takes into account only business risk. In practice, companies use debt financing and operate at non–zero levels of leverage. This means that it is necessary to take into account the financial risk associated with the use of debt financing along with business one. The purpose of this paper is to simultaneously take into account the business and financial risk. A new approach to CAPM has been developed that takes into account both business and financial risk. We combine the theory of CAPM and the Modigliani–Miller (MM) theory. The first is based on portfolio analysis and accounting for business risks in relation to the market (or industry). The second one (the Modigliani–Miller (MM) theory) describes a specific company and takes into account the financial risks associated with the use of debt financing. The combination of these two different approaches makes it possible to take into account both types of risks: business and financial ones. We combine these two approaches analytically, while Hamada did it phenomenologically. Using the Modigliani–Miller (MM) theory, it is shown that the Hamada’s model, first model, used for this purpose half a century ago, is incorrect. In addition to the renormalization of the beta–coefficient, obtained in the Hamada model, two additional terms are found: the renormalized risk–free return and the term dependent on the cost of debt kd. A critical analysis of the Hamada model was carried out. The vast majority of listing companies use debt financing and are levered, and the Hamada model is not applicable to them in contrast to a new approach applicable to leveraged companies. Implemented a new approach to specific companies. A comparison of the results of the new approach with the results of the conventional CAPM is shown. Two versions of CAPM (market or industry) are considered.

The demand for renewable energy is increasing globally due to concerns about climate change, pollution, and the finite nature of fossil fuel resources, as renewable energy has been recognized as a significant factor in realizing sustainable development. The government of Saudi Arabia adopted the reduction of fossil fuel subsidies policy as a financial motivation for supporting both the production and consumption of fossil fuels. Therefore, this study aims to investigate the influence and shocks of Saudi’s financial development indicators on renewable energy consumption (REC). And to examine the track of causality between financial development indicators and REC. The study covers the annual data period of 1990-2021 and applies the Basic Vector Autoregressive model (VAR), Granger causality test, forecast error variance decomposition (FEVD), and impulse response function (IRF). The results imply that the financial development indicators have a significant positive impact on REC. The results of causality between REC and financial development indicators were conflicting. The results reveal that REC variation is explained by its innovative shocks and has a positive response to shocks in financial development. Authorities can encourage investment in renewable energy consumption by providing financial incentives also the governments can foster national and international partnerships between investors, policymakers, and industry stakeholders. Employing different determinants of financial development indicators and incorporating population factors in the REC function will be highly recommended for forming the renewable energy demand in Saudi Arabia.

The medical sector is of the utmost importance in every country for well-known reasons such as their economic development, national security, quality of life, and so on. Many researchers were dedicated to this topic, however, in Romania there are limited studies on this subject. One reason is that most of the businesses in this sector are individual enterprises or small family businesses. In our research paper we deploy several analysis methods to see the financial sustainability of companies operating in the medical industry. By analyzing a sample of 23931 companies and we have concluded that their performance has increase in the peak of the pandemic and that the financial stability is high. Our results are in line with other similar studies that were conducted in other regions.

Hospitals are perpetually challenged by the dual requirements of concurrently improving the quality of healthcare and maintaining financial solvency. Both issues are among the top concerns for hospital executives across the United States, yet some have questioned if the efforts to enhance quality are financially sustainable. led us to examine if improving quality in the hospital setting impacts revenue. Using multivariate regression, we assessed if numerous quality measures were associated with our targeted measure of hospital profitability: the net patient revenue per adjusted discharge. The independent variables included the HCAHPS Summary Star Rating, Hospital Compare Overall Rating, All-Cause hospital-wide Readmission Rate, Total Performance Score, Clinical Outcomes Domain Score, Safety Domain Score, Person and Community Engagement Domain Score, and the Efficiency and Cost Reduction Score. Our results indicated that improving quality was significantly associated with improved net patient revenue per adjusted discharge for seven of the eight of these quality measures at the hospital level. It is clear that failing to address quality and patient safety issues is costly for US hospitals, thus we believe our findings support the premise that increased attention to the quality of care delivered as well as patients’ perceptions of care may allow hospitals to accentuate profitability and advance a hospital’s financial position.

In order to ensure sustainable tourism development, it is currently becoming crucial to look into promotion of popular tourist destinations in Russia. This is due to a number of factors, including the acceptance of the credibility and importance of the concept of sustainable tourism, as well as the awareness of the necessity of taking into account a wide range of short- and long-term effects, external factors, and interdisciplinary aspects of the development of the Russian tourism industry. In the context of a local tourist destination during the economic crisis, the study aims to highlight some of the key economic elements of sustainable tourism. The decision to adopt a regional perspective is necessitated by the fact that many of the most crucial elements for the long-term sustainable development of the tourist complex are established at this level, including decision-making by businesses and authorities that are economically viable. The research focuses on the economic aspects to be considered while designing an overall strategy for the long-term development of regional tourist destinations in Russia. The authors define sustainable tourism from the viewpoint of economics. This understanding extends beyond the relatively limited framework of environmental and socioeconomic consequences of tourism development, affecting some less obvious economic aspects of a regional destination that directly relate to sustainable development.

Financial bubble prediction has been a significant area of interest in empirical finance, garnering substantial attention in the literature. This study aimed to detect and forecast financial bubbles in the Vietnamese stock market from 2001 to 2021. The PSY procedure, which involves a right-tailed unit root test to identify the existence of financial bubbles, was employed to achieve this goal. Machine learning algorithms were then utilized to predict real-time financial bubble events. The results revealed the presence of financial bubbles in the Vietnamese stock market during 2006-2007 and 2017-2018. Additionally, the empirical evidence supported the superior performance of the Random Forest and Artificial Neural Network algorithms over traditional statistical methods in predicting financial bubbles in the Vietnamese stock market.

Amidst China's new economic normal, the real economy faces various domestic and global challenges. Technological innovation, with its capital intensity and uncertain returns, is crucial to rejuvenate emerging industries and revamp the industrial structure. Meanwhile, financial agglomeration plays a dual role: directly fostering real economic development and indirectly affecting it through technological innovation. This study analyzes data from 30 mainland Chinese provinces and cities between 2011 and 2018, utilizing fuzzy matter-element analysis and location entropy method. Relying on a spatial econometric model, we explore the impact of technological innovation and financial clustering on real economic growth, including spatial ripple effects. The conclusions are derived from Chinese evidence and offer valuable insights into the evolving innovation and financial dynamics within the participating nations.

This paper aims to discuss the relationship between financial development and inflation in Kenya using time series data between 1973 and 2021. The short- and long-run impact of financial development on inflation remains an important issue in the empirical and theoretical literature especially for country specific, but has yet to receive significant research consideration. For this purpose, the paper uses an ARDL analysis method, which is considered an advanced analytical model. Empirical findings confirmed that financial development has a significant long-run impact on inflation in Kenya. On the contrary, results confirmed that there is no significant short-run effect of financial development on inflation. In addition, there is significant long-run and short-run negative relationship between interest rate and inflation. The results indicate significant long-run Granger and ARDL causality from financial development to inflation. The main policy implications of the empirical results of this paper suggest supervision of financial sector must be directed in a way that would stimulate a stable and a moderate inflation rate. In particular, both financial institution and government should enhance the infrastructures of the financial market and promote the utilisation of financial services.

Aims: Multidisciplinary diabetic foot clinics have been shown to be an effective therapeutic model for reducing major amputations and mortality rates. The aim of this article is to assess the economic impact of the implementation of a multidisciplinary diabetic foot clinic in a hospital in Barcelona, Spain. Methods: Observational cost-benefit study of all subjects with diabetes admitted with the diagnosis of a major amputation due to diabetic foot from 2010 to 2020. Direct and indirect costs were compared before and after the introduction of the multidisciplinary diabetic foot clinic. Results: The individual cost per patient with diabetic foot was €14,768 before the implementation of the unit. After the implementation of the clinic, the expected cost was reduced to €5,985 due to a 40% reduction in the probability of hospitalization. Overall, the implementation of the clinic resulted in cost savings per patient valued at €8,783, of which, €7,165 are related to hospital benefits. Conclusion: The results of this analysis contributes to the evidence suggesting that multidisciplinary diabetic foot clinics are cost-effective, by demonstrating that they have a positive impact on patient health while also reducing the utilization of healthcare resources.

While studies that examined risk perceptions in various environments have been previously conducted, the relationship between risk perceptions measured in such environments had not been examined. Such a relationship, if found, may indicate that when one learns to identify risks in one environment, they may identify risks more easily and quickly in another.This study examined the relationship between measures of risk perception in several separate environments. The findings suggest that when learning to identify and assess risks in a particular environment, one may better identify and assess risks in a similar environment – for example, learning to identify and assess risks while driving makes it easier to identify and assess risks when crossing a road. Conversely, the findings also indicate that learning to identify and assess risks in one environment does not make it possible to better identify and assess risks in a disparate environment – for example, learning to identify and assess risks while driving does not make it easier to identify and assess risks in a workplace environment. This may also suggest that while disparate environments such as the road environment and the workplace environment are perceived as two separate environments, the road environment is experienced as one single environment by both drivers and pedestrians.

The ultimate goal of this paper was to examine the degree of elasticity between two variables, namely, agricultural credit and agricultural growth, in Angola in the period 2003–2022. Time series data were fitted into the ARDL test using various econometric techniques such as the ADF stationarity test, Granger causality and the ordinary least squares method as well as a vector error correction model (VECM) to analyze the relationship between agricultural credit and agricultural economic growth, showing a causal relationship. Both the impacts through elasticities and the optimal point existing in this relationship were estimated. It was concluded that the impact of agricultural credit on agricultural GDP was 14.41%. Granger causality shows signs of a positive linkage between agricultural credit and agricultural GDP. However, there is a causal relationship between agricultural credit and agricultural GDP, in a unidirectional aspect. This result is consistent with most of the earlier studies reviewed in the literature, confirming that credit-oriented monetary policies can boost economic growth and, consequently, development in Angola. It is important for agricultural credit systems to be designed in a way that ensures equitable access, fair interest rates, and appropriate risk management mechanisms. Additionally, monitoring and evaluation mechanisms should be in place to assess the environmental and social impacts of credit programs on agricultural sustainability. It is worth noting that this is a first-of-a-kind study on the matter of the Angolan credit experience, specifically for the agricultural sector. Angola is still searching for a sustainable credit model that could be used as a catalyzer to boost growth and contribute to economic development.

Despite the expansion of financial institutions and proliferation of mobile financial services, reaching the unbanked and bringing them under formal financial services has become a policy concern in many developing countries. Due to the lack of financial accounts, unbanked people prefer informal, risky, and inconvenient mechanisms for receiving, sending and transferring money. Previous studies rely much on common intervention like no account maintenance and opening fees, easy documentation processes and money subsidies for opening financial accounts. This study aims to examine the impact of the motivational workshop on opening savings accounts through causality among the unbanked people in a setting where the respondents are unbanked despite having all the requirements and many institutional offers for opening savings accounts. We encouraged the unbanked people through a one-hour-long motivational workshop to open saving account. Based on our cross-sectional data and randomized controlled trial experiment among 505 unbanked Village Defense Party (VDP) members at Dhubil Union under Sirajganj in Bangladesh, we have the evidence that motivational workshop positively impacts opening ac-counts by 32.33 percent. However, the account opening rate differs in terms of respondent’s pref-erence for financial institutions. Our study also finds that unbanked people have the highest pref-erence for mobile financial services for opening accounts resulting in 15.33 percent. The result of the study has some policy implications for adopting effective strategies of financial access in many developing countries.

This research delves into the intricate dynamics underlying the impact of investments on global output, em-ploying the Leontief matrix as a robust analytical framework. Investments wield a profound influence on economies worldwide, with varying effects contingent upon investment types, development levels of coun-tries, and external factors such as trade conflicts and global shocks. The diverse range of investment forms, including physical capital, human capital, R&D, and technological investments, engenders distinct implica-tions for productivity, innovation, and efficiency. Developing and developed economies navigate unique tra-jectories, with investments playing a pivotal role in bridging infrastructure gaps, improving technology, and spurring growth. However, external disruptions, such as trade wars and global shocks, introduce an element of complexity, reshaping investment patterns and altering global output trajectories. This study centers on harnessing the Leontief matrix's prowess to evaluate the interplay of investments and global output, focusing on the Romanian economy. By analyzing input-output tables, encompassing 105 branches aggregated into 10 sectors, the research captures the intricate connections between economic segments. No-tably, the Romanian context reveals the volatility of the matrix coefficients', an outcome of ongoing transi-tional processes, technological advancements, and fluctuating relative prices. In unraveling the intricate threads weaving investments and global output, this study contributes to a nuanced comprehension of these multifaceted interactions. The findings underscore the significance of tailoring investment strategies to specific economic contexts and advocate for robust frameworks, such as the Leontief matrix, to inform pol-icy decisions and drive sustainable growth in an increasingly complex global economy.

Good health and well-being is one of the essential SDGs that ensure healthy lives and promote well-being for all ages and further entails providing substantial medical services to the public at low cost and with minimal adverse effects on the environment. Information and communication technologies (ICTs) have taken on an increasingly important function as significant facilitators of healthcare reform, with the goals of enhancing access to health services, the quality of treatment provided, and the overall productivity of the healthcare system. However, the integration of ever-increasing ICT technologies into the healthcare systems, also referred to as digital transformation, is not a straightforward process, but it comes with different types of challenges from integration level to application design level and security level. Although several studies have been proposed to address the integration of ICT technologies into healthcare systems, there is still a need for a comprehensive research study on the integration and design challenges, security and privacy challenges, application areas, and possible positive and negative impacts. Therefore, this paper contributes as the research literature study covering an important SDG, "Good health and well-being," and its digital transformation, along with summarising our research findings in a detailed and taxonomical way. To start with, firstly, we present a detailed comparison of existing studies on healthcare and well-being, mainly focusing on integrating ICT technologies in healthcare in terms of sustainable aspects, security and privacy challenges, design and integration challenges, E-health-related applications, and future directions. We also present an overview and the need for digital transformation in healthcare, discuss its significant components, highlight E-health's importance and benefits, explore its integration and design challenges, and categorise the security and privacy challenges. Next, we present an in-depth discussion on the role of Blockchain technology as today's leading technology in E-health, discussing Blockchain technology and its characteristics, highlighting its benefits, and describing the possible types of Blockchain-based E-health use cases. Furthermore, we discuss the positive and negative impact of ICT integration along with identifying open issues and challenges of integrating ICT technologies into the healthcare systems and discuss future research directions, which provide the strength for researchers to address the issues in future solutions.

This study investigated the impact of sustainability reporting on financial performance, with a focus on companies in the Turkish food, beverage and tobacco and textile, wearing apparel and leather sectors. The sustainability reports of 48 companies listed on the Istanbul Stock Exchange for 2022 were studied, and the quality of sustainability practices was determined by using a general index (Sustainability Reporting Disclosure Quality Index (SRDQI)) and three partial indices (Environmental Disclosure Quality Index, Social Disclosure Quality Index, and Corporate Governance Disclosure Quality Index (CGDQI)). To analyze the relationships between financial performance and sustainability practices two types of regression models were developed, based on which eight models were directly examined. The results indicate the complete absence of a statistically significant impact of SRDQI on all financial performance measures used. Among the partial indices, only CGDQI has a significant positive effect on the Assets Turnover Ratio. An analysis of the influence of control variables shows a multidirectional dependence of individual financial performance measures on the size of companies, their age, industry affiliation, as well as on the structure of capital used. Finally, this study provides directions for improving the institutional environment of sustainability reporting for Turkish companies.

The overexploitation of forest resources in the charcoal production basin of the city of Lubum-bashi (DR Congo) is reducing the resilience of miombo woodlands and threatening the survival of the riparian as well as urban human populations that depend on it. We assessed the socio-economic value and availability of plant-based non-timber forest products NTFPs in the rural area of Lubumbashi through ethnobotanical (100 respondents) and socio-economic (90 respondents) interviews, supplemented with floristic inventories, in two village areas selected on the basis of the level of forest degradation. The results show that 60 woody species, including 46 in the degraded forest (Maksem) and 53 in the intact forest (Mwawa), belonging to 22 families are used as sources of NTFPs in both villages. Among these species, 25 are considered priority species. NTFPs are collected for various purposes, including handcrafting, hut building, and traditional medicine. Moreover, the ethnobotanical lists reveal a similarity of almost 75%, indicating that both local communities surveyed use the same species for collecting plant-based NTFPs, despite differences in the level of degradation of the miombo woodlands in the two corresponding study areas. However, the plant-based NTFPs that are collected from miombo woodlands and traded in the urban markets have significant economic value, which ranges from 0.5 to 14.58 USD per kg depending on the species and uses. NTFPs used for handicraft purposes have a higher economic value than those used for other purposes. However, the sustainability of this activity is threatened due to unsustainable harvesting practices that include stem slashing, root digging, and bark peeling of woody species. Consequently, there is a low availability of plant-based NTFPs, particularly in the village area where forest degradation is more advanced. It is imperative that policies for monitoring and regulation of harvesting, and promoting sustainable management of communities’ plant-based NTFPs priority, be undertaken to maintain their resilience.

The objective of this study was to identify the factors determining a company’s corporate governance related to climate change. We analyzed the effect of various sustainability corporate governance variables on the disclosure level of climate change governance. These variables included facts such as having a dedicated sustainability executive and board committee, the mediating effect of female representation on the board of directors, number of reporting years according to TCFD, membership in a sustainability index, MSCI ESG rating, the existence of a corporate climate transition plan, a mention of the UN Global Compact and GRI, company location, as well as company size and profitability. By adopting a multi-theoretical framework that included stakeholder theory as well the legitimacy and agency theory, the underlying research study used a sample of 100 of the largest global companies by market capitalization and their reporting for the year 2020. Based on 1,400 observations for fiscal year 2020 and using correlation analysis, univariate and linear multiple regressions, we find a positive association between having a climate transition plan in place, being a leader in sustainability according to MSCI ratings, and being a DJSI constituent and the propensity to disclose information on governance for climate change. In addition, we find a company with a dedicated sustainability executive show an increased tendency to be transparent on climate governance issues. Furthermore, having a company location in a developed country is significantly and positively associated with climate change governance. Surprisingly, gender diversity in the corporate board or having a sustainability board committee did not show any significant correlation between a higher climate change governance level. The same was true for companies being active in either the extractive or non-extractive sector. Companies referring to the Global Reporting Initiative (GRI) or UN Global Compact also did not score higher in climate change governance. Neither did corporate profitability or size play a significant role. Our results are robust to variations and provide valuable insights for researchers, academics, executives, practitioners as well as regulators. As more and more companies are shifting towards a climate change reporting framework, it is of paramount importance that we are able to determine the contributing variables that lead to effective climate change corporate governance. Our results are inconsistent with stakeholder theory and are strongly suggesting that a diversified board and the existence of a sustainability committee that meets often/sufficiently may not necessarily lead to a higher level of transparency/quality regarding climate change. While more research is needed, knowing that a dedicated sustainability executive as well as having a climate plan in place can make a difference in climate change reporting, can be very beneficial to many corporate stakeholders. Given the current urgent climate change situation and the crucial role that corporation play in it, dedicated sustainability positions and committees need to be established. The findings could be useful for managers as well as governmental standards setter and regulators who are interested in improving corporate practices dealing with climate change. This study applies STATA software with various regression models to empirically test the relationship between CG and other variables and corporate climate change reporting.

The study presents empirical results investigating the relationships among renewable and non-renewable energy consumption, CO2 emissions, and GDP within the Visegrád Group (V4) countries. Using FMOLS/DOLS and ARDL approaches, along with causality tests based on the Toda-Yamamoto method, the study explores these relationships at a regional level. The findings indicate that renewable energy has a small positive impact on long-term economic growth, with non-renewable energy having a more significant effect. Moreover, CO2 emissions have a negative impact on economic growth, suggesting ongoing reliance on non-renewable energy sources and a burden on economic expansion. On an individual country level, the effects vary. Poland, Slovakia, and Hungary exhibit a negative relationship between CO2 emissions and economic growth. Energy sources also differ in impact: in Poland, the Czech Republic, and Slovakia, non-renewable energy significantly affects economic growth, while in Hungary, renewable energy plays a more substantial role. Causality tests reveal a causal relationship between CO2 emissions and economic growth in the Czech Republic and Poland, suggesting CO2 emissions significantly influence economic expansion. In terms of energy production, renewable energy is causally related to economic growth in the Czech Republic and Slovakia. All countries demonstrate significant causality between non-renewable energy and economic growth. Additionally, a relationship between renewable energy and CO2 emissions is confirmed in Poland.

The main objective of this paper is to develop a readiness index model that can serve as an analytical tool for exploring the achievements of electrification of transportation systems. We have applied this readiness index model to evaluate the readiness positioning of China, Norway, and Sweden to-wards transport electrification. We have chosen these three countries as they represent diversity among countries that are in the process of adopting electric transport system solutions. Our developed readiness index model has four key dimensions, technological readiness, political readiness, societal readiness, and economic readiness. The embeddedness of all four dimensions in one model provides a multi-perspective way of analyzing and evaluating the readiness levels of countries moving towards transforming the transportation system. Therefore, we named the model a “multidimensional readiness index.” Our main conclusions are that the political processes and political decisiveness involved are the most important factors followed by the societal needs and economic ability, with the current technology available as the fourth. Without the participation of dedicated and determined political decision-makers being involved, the other three factors are challenging to obtain. Political decision-makers need to facilitate the use of economic means to support the transformation in the society and affected industries to balance the initial economic disadvantages of the electrically powered systems until they pass the cost disadvantage turning point. The development of the relevant technology is no longer a great barrier as it was at the beginning of this transformation, about 20 years ago. The technology for electrically powered transportation systems and devices is widely available now, although it is continuously evolving and being improved. Associated industries cannot be expected to initiate, finance, take the risk, and take the lead in this global societal transformation without clear and strong political support.

It is well known that the size of initial loans approved by private lending agencies (banks, credit unions etc.) corresponds with the median income of the location of the individual, it also corresponds with gender. We wanted to show if it was the case with the PPP. We use standard machine learning techniques such as Lasso and found statistically significant association between gender of business owner and size of initial loan approvals for the State of Arkansas, and Least Squares Regression and Decision Tree regression to find a somewhat tenuous relationship between median income and initial loan approval amount and finally a strong association with the size of business. This has important applications for the equity of access to credit for marginalized peoples.

In order to better realize rural revitalization, this paper analyzes the spatial and temporal char-acteristics and influencing factors of agricultural surface source pollution in the Yangtze River Economic Belt from the three perspectives of government, enterprise and agriculture by using the spatial Durbin model and the dynamic GMM method in the period of 2006-2021, and further re-searches the threshold characteristics of the distortion of the factor market on the agricultural surface source pollution under the different strengths of environmental regulation. The results show that there is a positive spatial correlation between agricultural surface pollution in the Yangtze River Economic Belt, and government environmental regulation, input factor market distortion and labor force transfer all have a significant impact on agricultural surface pollution. Among them, factor market distortion has a significant spatial spillover effect on agricultural surface pollution in the Yangtze River Economic Zone, and has a significant single-threshold ef-fect on environmental regulation. Accordingly, the government should strengthen environmental regulation, continuously improve the agricultural factor market mechanism, and pay attention to the construction of talents to provide support for rural revitalization.

Over the last few decades, contemporary museums have undergone a radical change into public places that promote socio-economic sustainability by impeding recreation, commercial, and cultural activities. This shift altered public perception of museums globally and had a profound impact on today's museums, resulting in new prototypes that differed significantly from prior ones. The study tries to answer the following questions: How far have Egyptian museums been evolving over the last decade? To what degree the radical transformation in the museum design can assist in fulfilling Egypt’s SDGs? To answer these questions the study attempts to explore how far Egyptian museums have adapted to this fundamental change by tracing the evolution of Egyptian museum design compared with the findings of the author's previous thesis in 2012 and Egypt’s SDGs The study used qualitative methods which began with a thorough literature review followed by a comparative analysis of the selected case studies. . The findings revealed that the contemporary design of the recent Egyptian museums by including the social and economic activities, significantly support the national and global agenda in term of SDG. The article provides architects, designers, and policy makers with clear design criteria to enhance the social and economic role of museums towards fulfilling SDGs.

The purpose of this study was to evaluate the financial performances of the publicly held healthcare companies in crisis periods in Türkiye. The 2018 Economic Crisis and the COVID-19 pandemic crisis were included in the study as the crisis periods. We collected the financial data of the publicly held healthcare companies and calculated three liquidity, three turnover, three leverage and three profitability ratios by ratio analysis to use as financial performance indicators. We then conducted Wilcoxon signed-rank tests and we did separate analyses for the 2018 Economic Crisis and the COVID-19 pandemic crisis. The results of the analyses showed that there were no statistically significant differences between the publicly held healthcare companies’ liquidity, turnover, leverage, profitability ratios and thus their financial performances before the crises and after the crises. While the results are reassuring and give valuable insights to managers and policy makers to determine the areas that needs to be strengthened to be better prepared for possible future crises, our sample was limited. Therefore, this study presents an exploratory foundation for future studies which are needed to make a case of financial stability for the publicly held healthcare companies before and after the crisis periods.

The advent of remote work has ushered in a new era of economic transformation, redefining the dynamics of local economies, and unleashing the multiplier effect on a national scale. This abstract explores the profound implications of remote work on local economies, dissecting how the multiplier effect operates within a nation's economic landscape. The multiplier effect is a fundamental economic concept that highlights how changes in spending and investment can create a ripple effect, leading to a magnified impact on an economy. This concept gains new significance in the context of remote work, as it triggers a chain reaction of economic activities that radiate from remote workers to their local communities. The increased flexibility and reduced geographical constraints of remote work have reshaped the allocation of resources. The continued reliance on remote work may lead to a reduction in demand for commercial real estate in urban centers, necessitating adaptive urban planning strategies. In conclusion, the rise of remote work has initiated a transformative era for local economies, driven by the multiplier effect. By amplifying the impacts of spending and investment, remote work fosters job diversification, innovation, and infrastructure development within communities. As remote work continues to reshape the landscape of work and life, understanding and harnessing its multiplier effect remains paramount for policymakers, businesses, and local communities alike. The multiplier effect is a concept in economics that illustrates how changes in spending can lead to larger impacts on a nation's economy through a chain reaction of economic activities. It demonstrates that an initial injection of spending, whether from government expenditure, investment, or consumption, doesn't just have a one-time impact. Instead, it sets off a series of interconnected spending and income-generation processes that result in a larger overall increase in economic activity. t's important to note that the multiplier effect can work in reverse as well. If there's a decrease in spending, it can lead to a decrease in economic activity and income through the same chain reaction process. This concept highlights the interconnected nature of economic activities and emphasizes the significance of changes in spending patterns on a nation's overall economic health. The magnitude of the multiplier effect is influenced by factors such as the marginal propensity to consume (the proportion of additional income that households spend), leakages (savings and taxes that reduce the multiplier effect), and the extent to which additional spending creates additional production capacity within the economy. Understanding the multiplier effect is essential for policymakers, as it helps them gauge the potential impacts of changes in fiscal and monetary policies on the economy.

Earnings management and financial distress are two critical facets of financial management in corporations that have lately been the focus of thorough research from both scholars and practitioners. The purpose of the research is to evaluate the influence of financial distress on the earnings management of companies listed at the NSE during the pre- and post-COVID eras. Multiple linear regression was applied in this study to examine the causal association between earnings management and financial distress. To assess the effect of financial distress on earnings management, the study analyzed data from 37 listed companies during the pre-COVID and post-COVID periods. The methodology also takes into account control factors like firm size, GDP, and inflation. The pre-COVID research indicates a significant positive correlation between financial strain and earnings management. In contrast, the correlation between financial distress and earnings management is not statistically significant in the post-COVID analysis. However, research shows that firm size has a statistically significant negative influence on managing earnings. The results of this study show that smaller firms are more inclined to engage in earnings management during the post-COVID era than bigger ones.

This investigation delves into an examination of the growth dynamics observed in Central Taiwan Science Park (CTSP) and Silicon Glen in Scotland, with a specific focus on their energy, environmental, and economic management. The aim is to predict and evaluate the latest advancements and applications of technology. In terms of energy, CTSP focuses on Taiwan's supply security and green transformation challenges, while Silicon Glen emphasizes Scotland's wind energy generation technologies. Both regions are committed to the development of renewable energy and smart grids. Regarding environmental aspects, CTSP and Silicon Glen prioritize environmental protection and sustainable development by implementing measures for environmental monitoring. In terms of economic management, CTSP, and Silicon Glen serve as key technology industry hubs This investigation delves into an examination of the growth dynamics observed in Central Tai-wan Science Park (CTSP) and Silicon Glen in Scotland, with a specific focus on their energy, environmental, and economic management. The aim is to predict and evaluate the latest advancements and applications of technology. In terms of energy, CTSP focuses on Taiwan's supply security and green transformation challenges, while Silicon Glen emphasizes Scotland's wind energy generation technologies. Both regions are committed to the development of renewable energy and smart grids. Regarding environmental aspects, CTSP and Silicon Glen prioritize environmental protection and sustainable development by implementing measures for environmental monitoring. In terms of economic management, CTSP, and Silicon Glen serve as key technology industry hubs in Taiwan and Scotland, respectively, attracting numerous high-tech and startup enterprises. Various means facilitate the growth of industries and foster innovations in different industrial spheres. Important factors contributing to this growth include policy support, availability of research materials, and provision of infrastructure. This research paper compares the successful case studies of two industrial parks, along with their environmental and economic management strategies. It explores the management principles that ensure the sustainable development and economic growth of industrial parks, aiming to assist decision-makers and relevant stakeholders in evaluating the sustainable development planning of industrial parks.

In the following article, we analyse the determinants of the number of physicians in the context of ISTAT BES-Benessere Equo Sostenibile data among twenty Italian regions in the period 2004-2022. We apply Panel Data with Random Effects, Panel Data with Fixed Effects, and Pooled OLS-Ordinary Least Squares. We found that the number of Physicians among Italian regions is positively associated, among others, to “Trust in the Police and Firefighters”, “Net Income Inequality”, and negatively associated, among others, to “Research and Development Intensity” and “Soil waterproofing by artificial cover”. Furthermore, we apply the k-Means algorithm optimized with the Silhouette Coefficient and we find the presence of two clusters. Finally, we confront eight different machine-learning algorithms to predict the future value of physicians and we find that the PNN-Probabilistic Neural Network is the best predictive algorithm.

Artificial Intelligence (AI) stands as an emerging technology poised to reshape various facets of our daily lives, with a particularly noteworthy influence on the labor market. In Morocco, AI adoption has commenced in diverse sectors, including finance, insurance, and telecommunications, opening up fresh avenues for employment. Nevertheless, this technological shift also ushers in challenges for Moroccan workers, necessitating training and upskilling to effectively engage with AI-driven systems. Within this article, we delve into the burgeoning impact of AI on the Moroccan economy and job landscape, delving into both the opportunities and obstacles that accompany its proliferation. Furthermore, we explore strategies that authorities and businesses can employ to harness the benefits of AI while mitigating its potential adverse effects on Morocco's workforce.

Abstract—Annually, approximately 500,000 Merger and Ac- quisition (M&A) transactions are disclosed globally, each trans- action inciting substantial perturbations to the associated com- panies’ equity prices. The probability of an M&A transaction’s closure, as perceived by the public, inherently influences the stock price of the target company leading up to the proposed date of the deal. Given the recent advancements in the realm of Natural Language Processing (NLP), we propose an empirical investigation into the correlation between digital dialogue sur- rounding M&A transactions and consequent movements in the stock prices of involved companies. Utilizing transformer-based encoder-only architectures, we fine tune a stance detection model on an extensive dataset, amassed from digital communication platforms, featuring public discourse related to five historical M&A transactions. Ultimately, we achieved 70% accuracy on deal-completion stance detection using the Roberta-base model. We subsequently employ the aggregated the public sentiment towards the completion or termination of a proposed M&A transaction to model stock price movement. Utilizing a multitude of time-series based approaches, we achieve a mean absolute error of 2.29 USD for next-day price prediction and 3.40 USD for next-week price prediction. Ultimately, we find an existing but tenuous relationship between online discourse and the price trajectory of target companies, ultimately highlighting the complex social and economic phenomena behind M&A deals.Index Terms—Mergers and Acquisitions, Stock prediction, su- pervised learning, neural networks, Recurrent Neural Network, LSTM, stance detection, transformers

This article presents a comprehensive study on enhancing grid resilience through advanced forecasting and optimization techniques in the context of power outages. Power outages pose significant challenges to modern societies, affecting various sectors such as industries, households, and critical infrastructures. The research combines statistical analysis, machine learning algorithms, and optimization methods to address this issue to develop a holistic approach for predicting and mitigating power outage events. The proposed methodology involves the use of Monte Carlo simulations in MATLAB for future outage prediction, Long Short-Term Memory (LSTM) networks for forecasting solar irradiance and load profiles, and a hybrid LSTM-Particle Swarm Optimization (PSO) model to improve accuracy. Furthermore, the role of Battery State of Charge (SoC) in enhancing system resilience is explored. The study also assesses the techno-economic advantages of a grid-tied microgrid integrated with solar panels and batteries over conventional grid systems. The results highlight the potential of the proposed approach in strengthening grid resilience, reducing downtime, and fostering sustainable energy utilization.

The paper discusses the experience of implementing an efficient economic management system at the University of Vigo in Spain. This system, which focuses on managing secondments, aims to minimize bureaucracy and standardize economic procedures for various staff groups. By adopting a qualitative methodology and utilizing content analysis, the study compares the University of Vigo's fully digital administrative procedure with other universities in the CRUE network. The results show significant time and cost savings due to this implementation. The improved traceability and information for users support the administrative change, and the positive environmental impacts highlight the commitment to a more sustainable approach. The paper's originality lies in demonstrating how this approach enhances efficiency, reduces costs, and improves sustainability within a Spanish public administration setting.

Interior designers play a pivotal role in shaping the built environment and catalyzing positive change through the adoption of sustainable design practices. This study centers on the analysis of prevailing attitudes held by interior designers in Jordan towards sustainable interior design practices. Through a comprehensive methodology involving a literature review and a three-part questionnaire, the research explores the benefits, challenges, and integration of sustainability principles. The study highlights substantial awareness (85%) of sustainable interior design's environmental impact and resource preservation. Additionally, 81% acknowledge its enduring significance, and 89% recognize its diverse benefits. While 61% exhibit familiarity, 27% claim professional experience. Among sustainability indicators, energy efficiency scores 4.25, resource efficiency 4.27, and "Design aligns with laws and regulations by the Ministry of Labor" ranks highest at 4.37. This study significantly augments our understanding of sustainable interior design by introducing a comprehensive evaluation framework that encompasses the three sustainability dimensions. It equips decision-makers with a robust tool to identify specific practices that bolster sustainability performance, further advancing the field.

This study aims to explore predictors of the foreign investment from China coming into Rwanda. One of the components of Rwanda’s economy is the investment it receives from other countries. In order to achieve these objectives, the study gathers econometric secondary data from 2007 to 2020 quarterly which were availably provided by National Statistics of China, World Bank, UNCTAD, National Institute of Statistics of Rwanda, and the National bank of Rwanda. From literature and based on the availability of data, market size, trade openness, infrastructure, and human capital were measured as predictors of Chinese FDI. The data is analyzed using linear regression in Stata. The finding of the study showed that variables have a positive effect on FDI from China, and it found that though FDI had an effect on overall economy of Rwanda, the effect was not statistically significant. The study suggested that Rwanda’s policy on foreign investment should aim to attract and encourage Chinese investment to increase the economy of Rwanda. To encourage more FDI, the Rwandan government can offer Chinese investors greater ownership, locational, and internalization benefits. It also should continue to strengthen economic policy transparency since it lowers transaction costs and hence improves incentives for foreign investment.

Supermarkets in Port Harcourt (PH) city, Nigeria, predominantly rely on diesel electricity generation due to grid instability, leading to high cost of electricity prices. Although solar photovoltaic (PV) systems have been proposed as an alternative, these supermarkets have yet to adopt them, mainly due to high investment costs and a lack of awareness of the long-term financial and environmental benefits. This paper examines the technical and economic practicality of a PV system for these supermarkets using the PVsyst software and a spreadsheet model. Solar resources showed that PH has a daily average solar radiation and temperature of 4.21 kWh/m2/day and 25.73℃, respectively. Market Square, the supermarket with the highest peak power demand of 59.8 kW, and a 561 kWh/day load profile, was chosen as a case study. A proposed PV system with a power capacity of 232 kW, battery storage capacity of 34,021 Ah, a charge controller size of 100 A/560V, and an inverter with a power rating of 60V/75 kW has been designed to meet the load demand. The economic analysis showed a $266,936 life cycle cost, $0.12 per kWh levelized cost of electricity (LCOE), 4-year simple payback time, and a 20.5% internal rate of return (IRR). The PV system is feasible due to its positive net present value (NPV) of $165,322 and carbon savings of 582 tCO2/year.

The potency and challenges of sorghum development in tidal swamplands in Indonesia have yet to be well studied. Our research was the first to evaluate land suitability, economic performance, and strategies for developing sorghum in tidal swamplands in Central Kalimantan. The assessment methods for the potency and utilization of sorghum used the land suitability evaluation method, gross margin and profit analysis, break-even, and competitive analysis. As a tool for decision-making, we used SWOT followed by the quantitative strategic planning matrix (QSPM) analysis. The results showed that the potency of arable land suitable for sorghum development was 578,511 ha. Economically, sorghum farming can generate an IDR 12,894,000 per ha with a revenue-cost ratio of 1.72; the break-even price was IDR 2,447 per kg, around 42% lower than the current market price. Sorghum was also more competitive than cassava, sweet potato, and soybeans (Q values of 0.76, 0.58, and 0.61, respectively) and less competitive than maize (Q = 1.33). Based on the QSPM, there were five alternative strategies for developing sorghum in tidal swamplands, i.e., (1) Optimization of productivity, (2) Improving the quality of human resources of farmers, (3) Facilitation of partnership cooperation, (4) Application of site-specific technology, and (5) Optimization of waste utilization. Those strategies show the potential expansion of sorghum planting in the tidal swamplands and the economic value enhancement for the community.

Institutional quarantine was one of the key public health measures used to control the spread of the COVID-19. Institutional quarantine has been associated with several psychosocial and economic risks to affected individuals. However, little is known about the psychosocial and economic risks it poses to affected persons in low-resource countries, since it is a relatively new strategy for controlling disease spread in these settings. This article provides insights into the economic and psychosocial risks encountered by affected persons in a low-resource context. We conducted narrative interviews with 20 adults placed under institutional quarantine to contain the COVID-19 pandemic in Uganda. Institutional quarantine exposed affected persons to an intricate range of economic and psychosocial risks including loss of livelihoods and/or income, financial distress, fear, worry, anger, loneliness and stigma. The experience of specific risks was shaped by an intersection of individual and contextual factors. However, disregard for economic and social issues and shortcomings in the implementation of institutional quarantine contributed profoundly to the occurrence of risks. Integration of measures for identification and continuous management of the broad range of potential risks to individuals and bridging gaps in the implementation of institutional quarantine, may help to minimise associated economic and psychosocial risks.

(1) Background: The aim of this study was to identify predictors of the unmet health care needs during the financial and recent health crisis in Greece. (2) Methods: Time series analysis was performed for the years 2008 through 2022 using the Eurostat database. The dependent variable was the percentage of people who reported unmet need for medical care. Demographic, socioeconomic and health data as well as health expenditures were used as independent variables. Correlation analysis and simple linear regression models were conducted to analyze the results. (3) Results: Unmet health needs in Greece increased from the start of the crisis until 2016, as a gradual de-escalation of the crisis is observed. However, in 2019 the country recorded the second highest level of unmet needs for medical care before the health crisis. People with limitations in usual activities, those who report bad/very bad health status, unemployed and with low-income increased the likelihood of unmet needs. Health expenditures (public or private) were also significant determinants of unmet healthcare needs. (4) Conclusions: The increased unmet health needs widen inequalities in health and healthcare access. Therefore, health policy should eliminate barriers which restrict the access to health and enhance healthcare services, developing conditions for citizens' well-being.

This paper examines the relationship between the ratio of independent board member to the financial performance of the company under the mediation of the three pillars of environment, society, and governance (ESG) in Taiwan. The study addresses a research gap between independent directors and corporate financial performance, an issue that is rarely discussed today. The author develops the hypotheses and tests them by applying panel data regression to the data tables taken from the Thomson Reuters Eikon database to analyze data on 173 Taiwanese companies that reported ESG from 2009 to 2021. The results show that the relationship between the ratio of independent directors and financial performance has a positive relationship. At the same time, the 3 pillars of ESG also clearly show the intermediary role in this relationship. Finally, this study provides additional insights into the relationship between the ratio of independent directors and financial performance in the Taiwan context.

Prior research has extensively examined the relationship between religion and accrual-based earnings management. However, there is currently little research in the relationship between religion and real (non-accrual) earnings management, especially in Europe. This paper aims to fill this research gap and examines whether and how the effect of religion could be linked with firms’ real earnings management activities. Four hypotheses are developed and tested with our results providing indications that the degree of overall religiosity is negatively and significantly associated with real earnings management. Furthermore, when investigating the effects of different religions in Europe, Christianity and Islam have the opposite impact on firms’ real earnings management activities. Overall, our paper indicates that in European countries, the religious environment can mitigate firms’ manipulations on earnings.

In Japan, where the working population is declining, there is a growing expectation that the potential working population will play an active role, and in this context, administrative measures such as the promotion of women's activities have been implemented. However, there is no end to the number of women who leave the workforce after life events such as childbirth or child rearing.　For example, in Fukuoka Prefecture (population 5.1 million) alone, where we are based, it is estimated that there are 43,300 potential female workers. Many of these women have have been employed in the past, but have left the workforce due to childbirth, family care, or other reasons, and still wish to work. However, although this group has potential employment needs, they have not yet engaged in specific job-hunting activities, and thus are on the periphery of the labor market, without access to the current active labor market. There are many promising potential employees there, and support for their career redevelopment and participation in the labor market is required. On the other hand, few studies have been conducted in Japanese prefectures to systematically estimate social value, i.e., to determine the scope of impact on society and the stakeholders. This is an obstacle to the formulation of policies for women's advancement and the establishment of related social projects. This paper is aware of this problem and, based on the support for women seeking to re-enter society (career redevelopment) that the authors are implementing, selects seven prefectures in Kyushu, which is also a wide economic zone, as a support area and estimates the social value to companies and families in these areas by using SROI. As a result, it was derived that if 3,586 individuals were reemployed, the SROI ratio (1:X) X would be 76.1 in the first year of reintegration assistance activities and X would be 313.3 in the fourth year.

The current study is to examine the disparities in physical activity (PA), sedentary behavior (SB), and stress levels in Korean adolescents concerning changes in their perception of family socio-economic status (SES) during COVID-19. Among a total of 6144 Korean adolescents aged 12 to 18, the participants were categorized into two groups based on their responses regarding changes in their family SES during COVID-19: Lower SES (n = 3072) and Non-changed SES (n = 3072), with matching in terms of age, gender, and BMI. All variables were assessed using the 16th year (2020) of the Korean Youth Risk Behavior Survey. Statistical analyses were conducted using SPSS 26.0 version, employing independent t-tests to examine anthropometrics’ differences and multinominal logistic regression to predict the impact of perception of family SES on PA, SB, and stress while comparing the two groups. The significance level was set at α = 0.05. Adolescents in the Lower SES group were less likely to engage in vigorous-intensity PA (VPA) and muscular strength activities compared to those in the Non-changed SES group (p < 0.001) and were 2.3 times more likely to experience a very-severe stress level than the Non-changed SES group (p < 0.001). These results shed light on the importance of promoting VPA and muscular strength activities in adolescents for their physical and mental well-being, particularly during potential future pandemics. Understanding the impact of perceived SES changes on health behaviors can inform targeted interventions and support strategies to improve the health outcomes of adolescents during challenging times.

Tuna species are an important resource to the people of the Pacific, particularly small island countries like Tonga, that have few alternative natural resources. These countries are dependent on this fishery for their nutrition, recreation, government revenue, employment, welfare and culture. Threatening these benefits, however, are global warming and climate uncertainties that affect the presence and distribution of tuna in the Pacific islands countries and territories. There-fore, one of the most important development goals for Tonga involves managing its tuna fish-eries in order to optimize these benefits within the context of climatic impacts. This paper has two main goals. Firstly, we discuss Tonga’s commitment to implement the existing tuna man-agement policies. This commitment permeates through a range of activities to monitoring catch regulations and regulate locally based foreign vessels to fish in the Economic Exclusive Zone of Tonga. This reflects the implementation of an information-based management framework namely, the Tonga National Tuna Fishery Management and Development Plan that is revised every five years. Secondly, the paper identifies key scientific research programs, which form the basis to design more informed future policies towards tuna management. These researches include : i) examining of the bathymetric features of the island nation’s fishing ground, ii) model-ling the spatio-temporal distribution of tuna and, iii) characterizing tuna habitats within an oceanic environment using biophysical oceanographic data within Geographic Information Sys-tem, and iv) impacts of climate change on tuna