The significance of financial literacy is garnering worldwide attention across all age groups. Financial literacy has been defined by certain scholars as a necessary skill for individuals to possess in order to effectively navigate their future financial endeavors. The aim of this article is to perform a bibliometric analysis and systematic literature review in order to investigate the present corpus of scholarship on the application of Financial Literacy. The present study entailed a comprehensive analysis of existing research papers to ascertain the principal contributors to this specific domain, noteworthy subthemes, and prospective directions for further investigation. There has been a noticeable rise in the quantity of literature pertaining to this topic during the period spanning from 2020 to 2023. Furthermore, the utilization of network analysis was employed to chart research clusters. The aforementioned discovery yielded a cumulative total of 84 scholarly publications. The findings of the analysis indicate that there exists a gap in the comprehensive research of the keywords “Financial Behavior”, “Financial Attitude”, and “Financial Inclusion”.

Since 2007, Peru has implemented results-based budgeting in order to ensure the quality of public spending in State entities and that the population receives goods and services in a timely manner; However, the demands of the current legal and regulatory context require a progressive application to budget processes such as that of the National Penitentiary Institute, which is basically focused on the allocation of resources by the central government, the collections it receives for penitentiary work. and the TUPA; Likewise, it requires strategic programming based on results, refining the procedures for programming, formulation, execution and evaluation of the budget. The objective of this research work is to describe the relationship between results-based budget management and the quality of spending in the Altiplano-Puno Regional Directorate of the National Penitentiary Institute in the period 2019. To achieve the objective, the descriptive explanatory method was used; in addition, the questionnaire and documentary analysis were used as a data collection instrument to determine the relationship between the study variables. Finally, it is concluded that the results-based budget is significantly related to the quality of spending, which means that the entity managed to apply the results-based budgeting methodology efficiently, obtaining an improvement in the quality of spending, consequently focusing on the optimization of the use of financial resources to achieve the strategic objectives of the penitentiary administration in this region. This approach seeks not only to guarantee the correct execution of spending, but also to maximize its positive impact on the management and conditions of penitentiary centers. In this way, a results-based budget approach must be implemented and ensuring the quality of public spending will allow the Office Regional Altiplano Puno of the INPE use its resources more effectively, achieving the objectives of prison security and rehabilitation and improving conditions in penitentiary centers. The adoption of efficient and transparent management practices will contribute significantly to a more responsible and results-oriented public administration.

This study investigates the impact of tourism and institutional quality on environmental preservation, utilizing principal component analysis to generate three composite indices of environmental sustainability for 134 countries from 2002 to 2020. The results reveal that environmental sustainability indices have generally improved in lower- and middle-income nations but have declined in certain high-income countries. The findings also underscore the critical role of institutional quality—particularly regulatory standards, government effectiveness, anti-corruption efforts, and adherence to legal frameworks—in promoting environmental sustainability. However, the study shows that both domestic and international tourism expenditures can have adverse effects on environmental sustainability. Notably, these negative effects are exacerbated in countries with well-developed institutions, which is an unexpected outcome. This highlights the need for careful, thoughtful policymaking to ensure that the tourism sector supports sustainable development, rather than undermining environmental objectives.

How are telecommunications infrastructure, institutions and poverty related in a war-torn economy such as Afghanistan? Afghanistan has been plagued by poor governance, low usage of telecommunications, and extreme poverty levels which can be termed triple-challenges. High levels of political instability affected telecommunications investment and adversely affected the adoption and diffusion of modern technology. This study examines the asymmetric effect of telecommunications and governance (institutions) on poverty reduction over the period 1989–2019 using a nonlinear autoregressive distributed lag (NARDL) model. In the short run, we establish that information and communication technology, private domestic credit, governance, and educational access for males and females are essential tools that can be used for poverty reduction. In the long run, we also establish that Afghanistan can reduce poverty levels through the use of information and communication technology, governance, and educational access for both males and females. The following policy recommendations were suggested: research and development, robust policy formulation on governance and ICT, development of the ICT sector, and improved governance. These are critical in reducing the high poverty levels as well as solving the institutional challenges faced by Afghanistan.

Research in the field of online advertising has focused on the effect of in-stream ads on viewers’ attitudes and intentions to purchase. However, little is known regarding the crucial role of viewer’s control in terms of the ‘skip ad option’ towards the attitude to purchase. This research aims to investigate the effect of in-stream ads on viewers’ attitudes to purchasing with the moderating role of viewer control. Primary data was collected from respondents of Vehari district of Pakistan through a questionnaire based on 5 points Likert scale. 370 questionnaires were incorporated after excluding the questionnaires having missing values. Structural equation modelling was used through SmartPLS-3 software in testing the hypotheses. The findings reveal that, in-stream (emotional, informational, and entertaining) ads have positive impact on viewers’ attitudes, and viewers’ control moderates the relationship between in-stream ads and viewers’ attitudes towards the ads. Further, viewers’ attitude toward the ads has a significant positive impact on viewers’ intention to purchase. To the best of our knowledge this is one of the first studies that examines the effect of in-stream ads on viewers’ attitudes to purchasing with the moderating role of viewer control in the context of a developing country, like Pakistan.