We analyzed the relationship between nutrient (N and K) parceling and population density on the severity of onion downy mildew under no-tillage fertigation cultivation in the conditions of Alto Vale do Itajaí (Barzil). For this purpose, field trials were conducted in the years 2017, 2018 and 2019, in Ituporanga (Barzil). The treatments corresponded to four population densities (300, 400, 500 and 600 mil plants ha^-1) subjected to applications of nitrogen (150 kg N ha^-1) and potassium (127.5 kg K₂O ha^-1) distributed throughout the vegetative cycle of the crop via fertigation on a weekly, biweekly and monthly basis, based on the absorption curve of these nutrients for the cultivar Empasc 352-Bola Precoce. In fertigated no-tillage systems, nutrient (N and K) tranches do not influence the severity of downy mildew. The severity of downy mildew increases linearly with increasing population density, especially from 500 mil plants per ha^-1.

The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

This research aims to assess the impact of bargaining power on budget implementation while also considering the deviation in capital expenditure as a moderating factor. The research sample included 34 provincial governments in Indonesia between 2019 and 2022. The sample determination method used purposive sampling, so the final sample size was 134 observations. The research employed panel data regression to test the hypotheses and continued with the Chow, Lagrange multiplier, and Hausman tests. The study results indicate that bargaining power has a positive and significant effect on budget implementation, with the deviation in capital expenditure not diminishing its impact. The research’s practical implication is that regional governments must effectively manage their revenues to finance regional spending needs through regional tax intensification and extensification policies. The study contributes to signaling theory by highlighting that regional governments can finance regional spending needs through fiscal independence and society’s involvement. It also contributes to agency theory by demonstrating that capital expenditure deviation in the form of information asymmetry in regional governments does not reduce their ability to finance regional expenditure needs. Nonetheless, the study suggests that the proxies used in this research are limited, and further exploration of other proxies to measure tested variables. This research provides new knowledge for stakeholders regarding the dynamics of regional budgeting, especially regarding assessing the impact of bargaining power on budget implementation and considering deviations in capital expenditure as a moderating factor.

The focus of this research is the task of assistance from the government in improving agriculture in the region and analyzing the obstacles that occur. However, there has been a decrease in the number of assistance tasks given by the central government to the local government of Rokan Hulu, Riau Province, Indonesia in 2022. This study aims to evaluate and find out the obstacles to the implementation of assistance tasks in Rokan Hulu Regency in 2022. This study uses a qualitative method with an exploratory type and is analyzed using Nvivo 12 Plus software. The results of this study show that the Rokan Hulu regional government only gets one implementation of assistance tasks, namely from the Ministry of Agriculture through the Director General of Infrastructure and the Director General of Food Crops whose performance achievements have been maximized. The findings in this study are that in its implementation there are obstacles, one of which is the relatively short period of implementation of assistance tasks, making it difficult to implement assistance tasks by regional apparatus organizations as recipients of assistance tasks. The conclusion in this study is that the implementation of assistance tasks there is one assistance task received from the Ministry of Finance whose implementation in the region is carried out by the Food Crops and Horticulture Service. This research contributes to the government of Rokan Hulu, Indonesia, namely as a basis for policymaking, especially in the use of the budget for assistance tasks.

In the Indian context, financial planning for salaried individuals has gained increased importance due to economic fluctuations, rising living costs, and the need for robust retirement planning. Despite its importance, there is limited research on the specific factors that influence financial decision-making among salaried employees in India. Understanding these determinants is essential for developing effective strategies to enhance financial well-being among employees. This study explores the key factors influencing financial decision-making among employees, including financial goals, emergency savings, retirement planning, budgeting, financial confidence and literacy, financial stress, use of tax-saving instruments, income level, risk tolerance, and debt levels. A sample of 549 employees from diverse sectors in Uttar Pradesh participated in this research, highlighting the critical aspects of personal financial management that impact financial well-being. The study used a questionnaire-based survey to gather data on factors affecting financial decision-making. Descriptive statistics, correlation, and regression analyses were employed to identify significant predictors. The results reveal that financial literacy, access to resources, attitudes toward retirement planning, and cultural norms significantly influence financial decisions. Additionally, income level, job stability, and social support are crucial in shaping employees’ financial planning. The study recommends enhancing employees’ financial decision-making by offering financial education programs, budgeting tools, retirement planning assistance, debt management programs, tax planning workshops, financial counselling services, and employer match programs for retirement savings. These initiatives aim to boost financial literacy and confidence, enabling employees to make informed financial decisions and improve their financial well-being.

This study presents a comprehensive bibliometric analysis of the literature on public financial management (PFM), aiming to identify key trends, influential publications, and emerging themes. Using data from Web of Science and Scopus, the study examines the evolution of PFM research from 1977 to 2024. The findings reveal a significant increase in PFM research output, particularly after 2010, with countries like the United States, the United Kingdom, and China contributing the most publications. Central themes such as financial management, transparency, and accountability remain prominent while emerging topics like gender budgeting, health insurance, and blockchain technology reflect shifting priorities in the field. The study employed performance analysis and science mapping techniques to assess the structure and dynamics of PFM research. The analysis highlights key focus areas, including fiscal decentralization and sector-specific management, and identifies gaps in the existing literature, particularly regarding interdisciplinary and international collaboration. The results suggest that while PFM remains rooted in traditional governance and financial control, there is a growing emphasis on modern, innovative solutions to address contemporary challenges. This study’s insights provide a roadmap for future research, emphasizing the importance of transparency, technological integration, and inclusive financial policies. In conclusion, this bibliometric analysis contributes to understanding PFM’s evolving landscape, offering scholars and policymakers a clearer perspective on current trends and future directions in the field. Future research should focus on expanding interdisciplinary approaches and exploring the practical impacts of emerging PFM trends across different regions.