Niluh Merthi Wulandari, Ernawaty Usman, Nina Yusnita Yamin
et al.
Good governance and public confidence require high-quality financial reporting. This research is to see the influence of AIS, and Internal control against financial reporting system of quality in Public Health Center (Puskesmas) in Kabupaten Parigi Moutong. The study relies on a quantitative method of research with sample data coming from 72 participants who are the heads of centers, administrative head and treasurer. The data were analyzed by multiple regression analysis with F-test, t-test, and coefficient of determination (R²). The finding indicates that both AIS and Internal Control significantly affect financial reporting quality (F = 53.245; Sig. 0.000). Part of Internal Control has positively and significantly influence (t = 7.378; Sig. 0.000) and AIS has no effect (t = 0.417; Sig. 0.678). The R² value (0.607) is equal to the proportion of both variables that account for 60.7% from financial report quality variance. These observations validate that enhancing internal controls is the main approach to reliable transparent and accountable financial reports among Public Health facilities.
As one of the world's largest producers and exporters of textiles and clothing, China plays a key role in the reconstruction of the global supply chain and in the changes in the international trade situation. China's textile industry, as a traditionally profitable one, is facing unprecedented challenges and opportunities, which confirms the relevance of this study. The development of cross-border trade in textile products significantly depends on the business environment, which includes many factors, such as government support, prime cost, tariffs and external demand. Analyzing the impact of these factors on Chinese textile exports is a key focus of this study. Jiangsu Province is a home to numerous textile factories specializing in various products – from raw materials to finished garments. The province has a well-developed infrastructure, including ports, highways and railways, which facilitates the efficient movement of goods. Analyzing the impact of both domestic and international trade policies on textile industry may provide insights into the dynamics of cross-border supply chains. The paper focuses on sustainable practices in China’s textile industry that can improve the productivity and efficiency of supply chains. The study focuses on the impact of the international business environment on cross-border trade of Jiangsu Province. Through qualitative and quantitative data analysis on export demand, production costs, tariffs, exchange rates and policy support, the impact of these factors on the volume of cross-border trade in textiles and apparel is assessed. The paper proposes such strategies as improving the resilience of Jiangsu’s textile industry, optimizing production cost control, promoting innovation and upgrading of the industry with government support and enhancing the ability of enterprises to withstand trade risks. This can provide a sound basis for decision-making on industrial upgrading and expanding the global market for the textile industry of Jiangsu and other provinces in China.
Examining the energy consumer behavioral model is critical for national governments and academia. This endeavor seeks to uncover effective solutions amid the energy crisis and climate change challenges. This article delves into legislative developments within the energy sector, European Commission recommendations for reducing energy consumption, and existing constraints impacting individual consumers. By scrutinizing the relevant literature, we aimed to identify and analyze factors that can enhance individual benefits derived from energy savings. Then, a comprehensive set of variables was formulated to model the final consumers’ behavior. Data collection involved administering questionnaires to individual consumers, consumer associations, and energy micro-enterprises in Romania. The gathered data were meticulously analyzed using the Smart-Pls 4 statistical software. Building upon insights from specialized literature, this paper pinpoints the behavioral determinants influencing the reduction in energy consumption. These determinants serve as independent variables shaping the voluntary adoption of measures in lifestyle and behavior among various types of energy users. This study’s findings validate the assumptions presented in this article, highlighting that a reduction in energy consumption is a direct and intrinsic outcome achieved by cumulatively addressing several factors. These factors encompass investments in the energy sector, budget allocation for energy consumption expenditure, adherence to social behavior norms, access to pertinent information about the consequences of the energy crisis, and individual responsibility. Notably, the perception of energy-saving opportunities emerges as a mediator between the independent variables and energy savings with a significant effect. This aspect, developed for the first time in this article, draws inspiration from the prospect theory introduced by Kahneman and Tversky.
La corrupción es un fenómeno social que tiene un profundo efecto en la región de América Latina, por esta razón, se plantea encontrar las causas que contribuyen a su desarrollo. Se utiliza la metodología del Promedio de Modelos Bayesiano con Variables Instrumentales (IVBMA, por sus siglas en inglés), para hallar determinantes robustos de la corrupción en 19 países latinoamericanos. Se consideran 23 regresores con observaciones de 2013 al 2020. El IVBMA efectúa 8,388,608 modelos, con el fin de extraer los determinantes más robustos. Se revela que elementos institucionales y económicos son mejores predictores de la corrupción en la región.
Economic growth, development, planning, Economic history and conditions
The search for sources of high-energy astrophysical neutrinos can be significantly advanced through a multi-messenger approach, which seeks to detect the gamma rays that accompany neutrinos as they are produced at their sources. Multi-messenger observations have so far provided the first evidence for a neutrino source, illustrated by the joint detection of the flaring blazar TXS 0506+056 in highenergy (HE, E > 1 GeV) and very-high-energy (VHE, E > 100 GeV) gamma rays in coincidence with the high-energy neutrino IceCube-170922A, identified by IceCube. Imaging atmospheric Cherenkov telescopes (IACTs), namely FACT, H.E.S.S., MAGIC, and VERITAS, continue to conduct extensive neutrino target-of-opportunity follow-up programs. These programs have two components: followup observations of single astrophysical neutrino candidate events (such as IceCube-170922A), and observation of known gamma-ray sources after the identification of a cluster of neutrino events by IceCube. Here we present a comprehensive analysis of follow-up observations of high-energy neutrino events observed by the four IACTs between September 2017 (after the IceCube-170922A event) and January 2021. Our study found no associations between gamma-ray sources and the observed neutrino events. We provide a detailed overview of each neutrino event and its potential counterparts. Furthermore, a joint analysis of all IACT data is included, yielding combined upper limits on the VHE gamma-ray flux.
The aim of this article is to study the dynamics of development of both the global and national market of container transportation. One of the ways to increase the efficiency of transportation is the rational organization of the work of ships, taking into account the needs and requirements of the market, both of service consumers and of the carriers themselves. The increase in demand for container transportation of goods and the rapid growth of the container capacity of container ships led to a change in approaches to the organization of their work. Thus, the number of ports of call on main lines has begun to decrease. In addition, the movement patterns on them have become almost asymmetrical. Individual lines began to serve at their own container terminals in ports of call, or at terminals that have an agreement to serve only their vessels. Vessels with smaller container capacities were pushed onto feeder lines calling at hub ports located at the intersection of main services and regional ports. In addition, there are changes in the structure of cargo flows, the organization of lines, ports of call and cooperation between transportation participants, the division of the global transportation market into segments served by certain operators, changes in the role of hub ports in delivery schemes depending on the corresponding ports of call on the lines and container capacity vessels serving them. These changes occur under the influence of not only the construction of mega-sized ships, pandemics, piracy, military operations and affect not only the economy of a certain country, but also the global economy as a whole, political, social, geographical and transport, ecological and other spheres of human activity. Research of various factors on the changes taking place in the container transportation market will allow predicting and, possibly, leveling the consequences of their influence in the future. Prospects for further research in this direction are the identification of the main reference points at which significant changes in container transportation took place, the identification of factors that had an impact and the modeling of both individual situations and their interaction as a whole.
В статті досліджується, як цифровізація впливає на структуру та функціонування ланцюгів постачання, а також на трансформацію традиційних бізнес-моделей. Розглянуто вплив цифрових технологій на сучасні бізнес-процеси в системі управління ланцюгами постачання. Досліджено, як цифровізація, зокрема впровадження інтернету речей (IoT), великих даних та штучного інтелекту, кардинально змінює спосіб взаємодії компаній зі своїми постачальниками та клієнтами. Доведено, що цифрові інструменти забезпечують підвищення ефективності, прозорості та гнучкості ланцюгів постачання, сприяючи адаптації бізнес-моделей до швидко змінюваних ринкових умов; проаналізовано, які саме зміни торкаються елементів діючих бізнес-моделей. Окрему увагу приділено викликам та ризикам, пов'язаним з інтеграцією цифрових технологій в ланцюги постачання та запропоновано рекомендації для подолання цих перешкод.
The regions are the product of regional studies that researchers exchange in their studies in the natural and human sciences of geography, where the applications of the regions have extended in many sciences, such as sociology, economics, soil, planning, soil, plant environmental sciences until a special science of the region emerged called (regional science). The idea of division entered the field of social planning such as planning and development regions with the aim of achieving regional justice between cities. The applications of the regions varied among researchers according to the goal and need for them. They were distinguished by the stability of the natural regions and the mobility of the human regions. To achieve this, the research relied on the descriptive and analytical methods as well as the desk survey.
Received 6/10/2023
, Accepted 26/11/2023
, Published 31/12/2023
У сучасних умовах функціонування ринкової економіки співпраця держави та бізнесу є важливим інструментом, що дає змогу залучити інвестиції в пріоритетні сфери національної економіки. У статті висвітлено теоретичні і практичні аспекти державно-банківського партнерства й подальші орієнтири його майбутнього розвитку, а також основні ознаки та форми такої співпраці передбачені законодавством України. Систематизовано переваги і недоліки застосування державно-банківського партнерства з позиції держави та банківського бізнесу. Наголошено, що у такій співпраці зацікавлені обидві сторони, оскільки зі сторони держави – це спосіб залучення приватного капіталу для фінансування проєктів стратегічно важливих задля стимулювання розвитку економіки, а банківського бізнесу – можливість забезпечення сприятливого середовища й отримання гарантованого прибутку. Проаналізовано реалізовані проєкти впродовж 2015-01.09.2023 рр., які здійснені в межах державно-банківського партнерства. Сьогодні державно-банківське партнерство як одна з перспективних форм проєктного фінансування успішно вкорінилася у зарубіжній практиці. Наведено приклади світового досвіду успішного ведення проєктів, що підтверджує важливість налагодження партнерських відносин між державою і банківським сектором та можливості їх імплементації у вітчизняну практику в сучасних умовах соціально-економічного розвитку економіки країни.
Operational risks have become increasingly important for banks, especially against the background of growing IT dependency and the increasing complexity of their activities. Further-more, the corona pandemic contributed to the increased risk potential. Therefore, banks have to back these risks with own funds. There are currently three measurement approaches for determining the capital requirements for operational risk. In recent years, and especially during the Great Financial Crisis of 2007/2008, however, some of the weaknesses inherent in these approaches have become apparent. Thus, the Basel Committee on Banking Supervision revised the current capital framework. Therefore, this article examines the various measurement approaches, addresses inherent weaknesses and moreover, presents the future measurement approach developed by the supervisory authorities.
The Impact of Health Conditionalities in Conditional Cash Transfer Programmes: the case of the AUH in Argentina, Santiago Poy, Ianina Tuñón
The Universal Child Allowance (AUH) is an Argentine cash transfer programme that conditions payment to parents on the fulfilment of health and education conditions for their children. While the impact of the AUH on education is well known, its effects on health have been less explored. This paper assesses the direct effect of the programme on children attending routine medical exams and receiving scheduled vaccinations, the health conditions of the programme, along with indirect health-related outcomes to explore the wider potential effects on child health. Using microdata from the Argentine Social Debt Survey (EDSA), a quasi-experimental design is implemented to determine the average treatment effect on AUH recipients. The AUH is found to have no effect on the behaviours on which it is conditioned or on dental visits, but it does increase food security. The paper discusses the implications of these findings for the design and implementation of programme conditionalities.
Economic history and conditions, Economics as a science
Nowadays, in the competitive environment, to conduct a high-quality audit, auditors try to use any available information. The audit quality depends on the amount of audit risk that determines the efforts of the audit company. In this regard, the task of finding additional factors that have a significant impact on the audit risk evaluation comes to the fore. One of the factors that influence on audit risk evaluation and risk management is the tone of financial reports. Based on the use of content analysis, regression analysis, this article checks whether the linguistic tone used for corporate annual reports is related to the level of audit risk. The model is based on previous studies factors determining audit risk, with the inclu-sion of new variable characterizing an optimistic or negative report tone. We find that annual reports with positive tone are associated with a lower audit risk, suggesting that the tone of the annual report may be considered as a factor to assess audit risk. In general, the data obtained indicate that auditors can improve their methods of assessing audit risks by systematically taking into account the linguistic qualitative characteristics of financial statement disclosures.
Economics as a science, Marketing. Distribution of products
The journal Food Security offers a mixture of original refereed papers taking a synthetic view of the science, sociology and economics of food production, agricultural development, access to food, and nutrition, together with review articles, case studies and letters to the editor. The journal covers the principles and practice of food security per se, taking an overview of the subject or analyzing it with a broad perspective over its many component disciplines. To address the challenge of global food security, the journal probes the constraints physical, biological, socio-economic and political which not only limit food production but also the ability of people to access a healthy diet. From this perspective, the journal covers Global food needs; Global food potential; Nutrition, food quality and safety; impinging socio-political factors, and more. Food Security is an official publication of the International Society for Plant Pathology. Food Security is available through Springer Developing Countries Initiative such as AGORA and HINARI.
This article investigates the industrial success of various cities in KwaZulu-Natal, South Africa. It assesses the hypothesis that knowledge spillovers are supportive of industrial growth at the city level. Theories of economic city growth suggest that cities are engines of knowledge spillovers, which are essential to generate growth. This study utilised data on the growth of industries in cities in KwaZulu-Natal between 1996 and 2015. The study initially found that industries develop better in environments characterised by less concentration and more city diversity, which gave evidence of Jacobs’ externalities. However, after controlling for industry-specific and city-specific characteristics, the results changed significantly. No evidence was found for concentration effects (Marshall/Arrow/Romer-externalities) and less diversity supports city-industry growth (evidence against Jacobs’ externalities).
During the purchasing process, the consumer confronts several packaging designs of different colors carrying
or conveying sensory messages; the consumer then interprets these messages and it’s at this moment which several
factors intervene (affective, effective and conative elements). In this research, we focus more specifically on the vision,
sense generated first by the consumer at the perception of a product’ packaging design. For this, we chose a cosmetic
product packaging (deodorant) for our study, we will present images of packaging in different colors to participants,
and after they have to answer to a questionnaire. Thus, we will study the perception and the preferences of colors
according to the consumer gender, the colors impact on the perception of products price, and information’s
memorization
Commercial geography. Economic geography, Economics as a science
An analysis of the angular distribution of the decay $Λ_b^0 \rightarrow Λμ^{+} μ^{-}$ is presented, using data collected with the LHCb detector between 2011 and 2016 and corresponding to an integrated luminosity of approximately $5\,fb^{-1}$. Angular observables are determined using a moment analysis of the angular distribution at low hadronic recoil, corresponding to the dimuon invariant mass squared range $15 < q^{2} < 20\, GeV^2/c^4$. The full basis of observables is measured for the first time. The lepton-side, hadron-side and combined forward-backward asymmetries of the decay are determined to be \begin{align} A_{FB}^{l} & = -0.39 \pm 0.04\,\rm{stat} \pm 0.01\, \rm{syst}, \nonumber\\ A_{FB}^{h} & = -0.30 \pm 0.05\,\rm{stat} \pm 0.02\, \rm{syst}, \nonumber\\ A_{FB}^{lh} & = +0.25 \pm 0.04\,\rm{stat} \pm 0.01\, \rm{syst}. \nonumber \end{align} The measurements are consistent with Standard Model predictions.
The first measurements of the forward-backward asymmetry of the dimuon pair ($A_{FB}$), the triple-product asymmetry ($A_{2φ}$), and the charge-parity-conjugation asymmetry ($A_{CP}$), in $D^0\toπ^+π^-μ^+μ^-$ and $D^0\to K^+K^-μ^+μ^-$ decays are reported. They are performed using data from proton-proton collisions collected with the LHCb experiment from 2011 to 2016, corresponding to a total integrated luminosity of 5 fb$^{-1}$. The asymmetries are measured to be \begin{align*} A_{FB}(D^0\toπ^+π^-μ^+μ^-) &= (\phantom{-}3.3\pm3.7\pm0.6)\%,\\ A_{2φ}(D^0\toπ^+π^-μ^+μ^-)&= (-0.6\pm3.7\pm0.6)\%,\\ A_{CP}(D^0\toπ^+π^-μ^+μ^-) &= (\phantom{-}4.9\pm3.8\pm0.7)\%,\\ A_{FB}(D^0\to K^+K^-μ^+μ^-) &= (0\pm11\pm2)\%,\\ A_{2φ}(D^0\to K^+K^-μ^+μ^-)&= (9\pm11\pm1)\%,\\ A_{CP}(D^0\to K^+K^-μ^+μ^-) &= (0\pm11\pm2)\%, \end{align*} where the first uncertainty is statistical and the second systematic. The asymmetries are also measured as a function of the dimuon invariant mass. The results are consistent with the Standard Model predictions.