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.

Since the onset of the COVID-19 pandemic, academic research has primarily focused on the challenges posed by flexible working arrangements. However, there has been a lack of exploration into managers’ intentions to either promote or reject remote work. This paper utilizes a TAM analysis to examine managers’ attitudes and motivations towards implementing telework in a sample of European companies. Our findings reveal that this intention is largely influenced by their perception of its usefulness. Additionally, telework is more likely to be accepted when managerial teams believe that those who hold significance to them also support the implementation of flexible work practices in their companies. Our research contributes to the existing literature by considering the impact of job performance, quality of output, and digital skills on telework adoption. The results confirm that skills related to communication and team building are crucial competencies for successfully implementing telework. The ability of leaders to effectively build, motivate, recognize, and hold accountable teams in virtual environments can make all the difference.

Interconnected components of holistic development, such as being thankful, addressing basic psychological needs, and acting effectively toward others, should be a priority for college athletes. Athletes at the College level need all-encompassing support systems to ensure their health, happiness, and success because of the special difficulties they have juggling their academic, athletic, and personal schedules. Problems with work-life balance, stress, and performance expectations all impede College Student Athletes’ holistic development. A thorough plan that considers all of the social, emotional, and psychological aspects impacting athlete development is necessary to overcome these obstacles. An Integrated Holistic Development Program for College Athletes (IHDP-CA) is suggested in this paper as a method that incorporates various aspects of positive psychology, mindfulness, resilience training, and the enhancement of interpersonal skills. Athletes at the College level can benefit from this all-encompassing program’s emphasis on helping others, developing an attitude of gratitude, and meeting basic psychological requirements. Sports counseling services, schools, and College athletic teams can all benefit from the IHDP-CA. A more positive and supportive sporting environment can be achieved when the program takes a more holistic approach to athletes’ needs, improving their mental health, social connections, and overall performance. The possible effect of the IHDP-CA on the holistic development outcomes of College Student-Athletes will be predicted through simulation analysis. To gain a better understanding of the program’s long-term viability, efficacy, and scalability, this analysis will run simulations of different situations and tweak program settings.

Due to the bounded rationality of decision-makers and the substitution effect of non-green products, retailers are not always profitable when selling green products. To assist retailers who may be disadvantaged in the game, this study constructs a two-stage green supply chain game model, considering the bounded rationality of decision-makers and the substitution effect of non-green products, and analyzes the impacts of two operational strategies that retailers can adopt—price-cutting strategy and early replenishment strategy. The research reveals that retailers tend to lower prices in the second stage when price reductions stimulate consumer purchases, enhancing their profitability. However, strategic retailers may raise prices in the first stage to create room for discounts later, potentially harming consumer interests. Contrary to expectations, anticipating future demand does not always improve supply chain profitability in the early replenishment strategy, which mainly depends on the market environment. Early replenishment deprives retailers of negotiation leverage in the second stage, and bulk orders may lead manufacturers to over-invest in green innovation. Therefore, this strategy is effective only when green innovation costs are low, consumer environmental awareness is high, or price sensitivity is low.

The development of entrepreneurship in fisheries operations is an important component of eliminating poverty. Fisherman obviously produce fishery goods, despite the broad recognition of the positive role that entrepreneurship can play in the reduction of poverty. Integration into one’s society and economy are increasingly beginning to be seen as an essential component of entrepreneurial success. This study aims to investigate the cultural and entrepreneurial attitudes of fishermen involved in the production of fishery products in the Province of West Sumatra, Indonesia, accordingly with a particular focus on marine resource conservation areas in village development. In this development, the descriptive design of capitals was utilized. This design included interviews, a questionnaire survey, and a review of the relevant body of literature. As a result, the purpose of the study was to propose an alternative model for the development of villages that would be considered novel in Indonesia. The findings demonstrated that the model makes a contribution to enhancing the socio-economic, cultural, and social capabilities of a group of fishermen. In conclusion, tourism that is focused on social entrepreneurship has the potential to boost entrepreneurial attitudes as well as the atmosphere surrounding community understanding of creative village development. We came to the conclusion that implementing tourism with a focus on social entrepreneurship could increase entrepreneurial attitudes and create an atmosphere that is more conscious of the needs of the community in village development.

This study investigates the influence of government expenditure on the economic growth of the ASEAN-5 countries from 2000 to 2021. The study employs the Pooled Mean Group (PMG) ARDL model and robust least squares method. The importance of the current study lies in its analysis of the short and long-run impact of government expenditure on economic growth in ASEAN-5. The empirical findings demonstrate a positive relationship between government expenditure and economic growth in the long run. These results align with the Keynesian perspective, asserting that government expenditure stimulates economic growth. The study also confirms one-way causality from government expenditure to economic growth, supporting the Keynesian hypothesis. These insights hold significance for policymakers in the ASEAN-5, highlighting the necessity for policies promoting the effective allocation of productive government expenditure. Moreover, it is important to enhance systems that promote economic growth and efficiently allocated economic resources toward productive expenditures while also maintaining effective governance over such expenditures.