It is possible to provide green, ecological, and innovative products and services through green and sustainable public procurement. This study analyzes the opportunity offered to public contracting authorities in the Republic of Croatia (RH) in transformation from existing economy to a sustainable one through the inclusion of small and medium sized (SME) companies and inclusion of selection criteria that promote all three sustainable goals. The study employed a qualitative method and empirical analysis of public procurement procedures for eggs in the period from 2013 to 2021 in RH. The product was procured in many social institutions, hospitals, schools, student canteens and by procuring a sustainable product, added value could be created for the entire community. Data from the Electronic Public Procurement Classifieds of the Republic of Croatia (EOJN RH) and Data from the State and European Union (EU) Statistical Office were used. The research showed that sustainable procurement criteria were used for the first time in 2021, and that public contracting authorities put a stronger focus on the environmental pillar of sustainability and less or almost none on the economic and social pillar. The volume of demand and production was also calculated. The study found that the first contractor for sustainable product was SME company, producer of food, who adapted to the green conditions of public procurement in a short period of time. The paper empirically demonstrated that public procurement can be a powerful tool, but it was not used enough in the observed period for the observed products in RH.

With the advent of the big data era, the amount of various types of data is growing exponentially. Technologies such as big data, cloud computing, and artificial intelligence have achieved unprecedented development speed, and countries, regions, and multiple fields have included big data technology in their key development strategies. Big data technology has been widely applied in various aspects of society and has achieved significant results. Using data to speak, analyze, manage, make decisions, and innovate has become the development direction of various fields in society. Taxation is the main form of China’s fiscal revenue, playing an important role in improving the national economic structure and regulating income distribution, and is the fundamental guarantee for promoting social development. Re examining the tax administration of tax authorities in the context of big data can achieve efficient and reasonable application of big data technology in tax administration, and better serve tax administration. Big data technology has the characteristics of scale, diversity, and speed. The effect of tax big data on tax collection and management is becoming increasingly prominent, gradually forming a new tax collection and management system driven by tax big data. The key research content of this article is how to organically combine big data technology with tax management, how to fully leverage the advantages of big data, and how to solve the problems of insufficient application of big data technology, lack of data security guarantee, and shortage of big data application talents in tax authorities when applying big data to tax management.

This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.

Diagnosis-related groups (DRGs) are gaining prominence in healthcare systems worldwide to standardize potential payments to hospitals. This study, conducted across public hospitals, investigates the impact of DRG implementation on human resource allocation and management practices. The research findings reveal significant changes in job roles and skill requirements based on a mixed-methods approach involving 70 healthcare professionals across various roles. 50% of respondents reported changes in daily responsibilities, and 42% noted the creation of new roles in their organizations. Significant challenges include inadequate training (46%), and coding complexity (38%). Factor analysis revealed a complex relationship between DRG familiarity, job satisfaction, and staff morale. The study also found a moderate negative correlation between the impact on morale and years of service in the current hospital, suggesting that longer-tenured staff may require additional support in adapting to DRG systems. This study addresses a knowledge gap in the human resource aspects of DRG implementation. It provides healthcare administrators and policymakers with evidence to inform strategies for effective DRG adoption and workforce management in public hospitals.

The subject of traditional institutions cannot be undermined in the project of sustainable leadership and good governance in Nigeria given the locus and crucial role of the institution in the past and modern Nigeria. It is incontrovertible that traditional and aboriginal values are held highly with reverence and respect in virtually all parts of Nigeria. To discountenance their relevance will be too costly in any leadership-cum-governance discourse. Towns, villages and cities were duly recognized and protected as the harbingers of culture, mores, norms and values. The contemporary government structure in Nigeria duly recognizes the importance of traditional institutions by having a Commission for Local Government (LG) and Chieftaincy Affairs at all State levels. Moreover, 5% of allocations to LGs go statutorily to the tradition institution in the State. Hitherto, the recklessness and abuse of the native authority system of local government administration in the 1950s–60s had led to the moderation and reforms of the system, which has continued to affect traditional institutions to date. To this end, the paper argues that traditional institutions hold so much values and cohesive practices as well as socially integrative potentials for nation-building so much that the State can leverage on them for sustainable leadership and overall good governance. The methodology adopted for collecting data for this study is descriptive research method, which relies on primary direct observation (eye-witness) account and relevant secondary materials such as texts, journal articles, official documents and internet materials. The data collected were analyzed and presented using thematic analysis and tables. National and international data already analyzed were found essential to drive home the argument of this study. The outcome of the paper provides useful information on how traditional institutions serve as a veritable platform for sustainable leadership and good governance in Nigeria. The paper concluded that traditional institutions, with its rich culture, values and practices, possess sufficient merits to propel the country towards sustainable leadership that would concomitantly induce economic, technological and political growth in Nigeria.

This paper examines social media’s role in public administration. The purpose of this study is to find the extent of the role played by social media in public administration and then recommend and propose strategies to the public administrators. Social media enhances public administrators’ role and ensures that the public administration is working for the people and meeting all the needs of the people. The most important findings of the article are that public administrators are using e-governance and other modern digital technologies for communication, which have helped in decreasing corruption and bringing people closer to the government because they can use the government tools directly and there are possibilities of two-way communication. Corruption is one of the major problems, and most of the studies have shown that corruption can be reduced with the help of social media tools used by the public administrators. We propose a theory that governance framework is impacted by social media tools, e-governance methods, and open communication methods.