This article aims to examine the impact of fiscal decentralization on the performance of local government expenditure in Vietnam. By using a dataset including 63 provinces from 2012 to 2021, the research shows the more expenditure-based fiscal decentralization occurs, the better is the performance of local expenditure. Moreover, the level of provincial literacy and the size of the private sector have positive impacts on the local expenditure index, while the opposite effect can be seen in the case of the ratios of local citizens to total citizens of the country. Besides this, the study also provides some recommendations which are strictly related to the mechanism of fiscal decentralization to improve local expenditure performance of Vietnamese provinces, such as more effective decentralization of budget expenditures to local government, improving the vertical budget imbalance at local budget level, increasing local government budget autonomy, and establishing stronger mechanisms to control public spending.

This paper, with its focus on national legislative regulations that have come into force and governments developed policies designed to clear away numerous problems regarding women’s employment has a threefold contribution to the existing literature. First, it summarizes the salient features of the new legislation and administrative measures adopted by the government of Turkyie, with special reference to Bursa Yıldırım Municipality. Second, we draw attention to the increasing recognition of the valuable potential of females in the workplace. Over recent decades and the implications for the central administration but also the private sector, local administration and voluntary agencies. Third, policy syndromes about livelihoods, and hardship alleviation policies, are examined and policy implications are discussed. This paper does not aim to provide definitive answers, yet intends to scrutinize the data and re-examine the trends in the light of key drivers such as economics, demographics, and urbanization. This was done mainly by reviewing the literature government reports and statistical data but was augmented by our fieldwork. There is an attempt to reach a conclusion about recent developments and make suggestions about countermeasures that could be implemented.

This study investigates the relationship between the disclosure of historical tourism information by local governments and tourism performance in Indonesia. Employing a quantitative research design, data were collected from 152 respondents, including local government officials, tourism stakeholders, and community members, using a purposive sampling method. This approach ensured the inclusion of participants with direct knowledge and involvement in historical tourism activities. Data analysis was conducted using IBM SPSS software, utilizing descriptive statistics, correlation, and multiple regression analysis to examine the relationships between variables. The results indicate that effective disclosure practices positively impact tourism performance, with key factors including the involvement of regional heads, legislative councils, mass media, tourism business actors, investment value, tourism budgets, and grant expenditures. The study highlights the importance of transparency and comprehensive information dissemination in enhancing tourism performance. Future research should explore the role of digitalization and innovative technologies in improving historical tourism disclosure and performance. These findings have significant implications for policymakers and practitioners in the tourism sector, emphasizing the need for robust disclosure practices to foster tourism development and economic growth.

This study aims to investigate the difficulties local governments face as a result of the province directly managing county system reform. It reveals the various challenges faced by local governments under the provincial directly managed county reform through a thorough analysis of the history, rationale, and implementation of the reform along with pertinent literature reviews and case studies. It is discovered that the county reform, which is directly governed by the province, has not only significantly altered the functions and organizational structure of local governments, but it has also made their resource allocation, financial strain, and brain drain problems worse. To help local governments deal with the difficulties in the province-directly governed county reform, related remedies, and solutions are finally proposed to handle these issues.