The purpose of the study is to create proposals and recommendations to improve the system evaluating the quality of governance and efficient use of budget funds in order to improve public welfare and sustainable development. The research methodology included application of statistical methods to review scientific articles, legislative acts and other documents, study models for evaluating the quality of governance and efficient use of budget funds. Mathematical modeling and forecasting methods were also used to assess aspects of governance and predict the results when changes are made, including building a trend model and determining the forecast values of accrued taxes and mandatory payments for 2024–2026. The conclusions highlight there is a positive correlation between the accrued taxes and mandatory payments to the budget of the Republic of Kazakhstan, and an economic growth and changes in tax legislation. The key factors influencing the quality of governance and efficient use of budget funds were identified. Recommendations were developed to improve the quality assessment system and governance of budget funds in order to increase efficiency and responsibility in financial management. The results of the study can be used by public administration bodies and financial institutions to optimize the governance of budget funds.

Real estate appraisal standards provide guidelines for the preparation of reliable valuations. These standards emphasize the central role of market data collection in market-oriented valuation methodologies such as the Market Comparison Approach (MCA), which is the most commonly used. The objective of this study is to highlight the difficulties in data finding, as well as the gap between the standards and the actual appraisal practices in Italy. Thus, a detailed comparison was made between the real estate data considered necessary by the standards and those ones reasonably detectable by appraisers, showing that some important market information is not reachable due to legal, technical and economic factors. Finally, a case study is presented in which the actual appraisal of a residential property is schematically described to support what is claimed with the research question and thus the degree of uncertainty around an estimate judgment.

Current study examines the intervening role of team creativity for the relationship of four kinds of KM practice with innovation and the moderating effect of proactiveness in IT companies based on a Knowledge-Based View (KBV). Data was collected from 316 employees of IT companies who engage in software development in teams with the help of a simple random sampling method. Results indicate that KM practices have a positive impact on innovation. Also, team creativity plays mediating role in the relation of two KM practices i.e., knowledge sharing and knowledge application with innovation. Whereas proactiveness plays a positive moderating role in the relation of knowledge application and knowledge generation with innovation. Moreover, it plays a negative moderating role in relation of Knowledge sharing with innovation. This research adds to the body of literature by suggesting a framework of knowledge diffusion, knowledge storage, knowledge generation, knowledge application, team creativity, proactiveness, and innovation in a single model. This research also adds to the body of literature by proposing the intervening role of team creativity in the relationships of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. The results of this research help the managers to use the team creativity concept to intervene in relation of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. The results of the current study also give valuable insights to managers into why they can use the proactiveness to moderate the relations of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. Current study adds in the body of literature by proposing the entire manuscript on the basis of two theories i.e., Knowledge-Based View (KBV) builds on and expands the RBV.

In this study, the influence of sewage sludge ash (SSA) waste particle contents on the mechanical properties and interlaminar fracture toughness for mode I and mode II delamination of S-glass fiber-reinforced epoxy composites was investigated. Composite laminate specimens for tensile, flexural double-cantilever beam (DCB), and end-notched fracture (ENF) tests were prepared and tested according to ASTM standards with 5, 10, 15, and 20 wt% SSA-filled S-glass/epoxy composites. Property improvement reasons were explained based on optical and scanning electron microscopy. The highest improvement in tensile and flexural strength was obtained with a 10 wt% content of SSA. The highest mode I and mode II interlaminar fracture toughness’s were obtained with 15 wt% content of SSA. The mode I and mode II interlaminar fracture toughness improved by 33% and 63.6%, respectively, compared to the composite without SSA.

Effective small and medium enterprise (SME) leadership demands creative solutions to ensure organisations survive and thrive during the turbulent times that COVID-19 continues to bring. This paper explores how SME leaders (in micro and small organisations) prioritise and access the skills and development needed to provide effective and sustainable leadership to organisations, focusing on the role of resilience and the benefits it provides. Participants were selected through purposive and snowballing sampling. Online surveys and semi-structured interviews were conducted and provided qualitative data that contributes to an understanding of the role of resilience and the view of participants as to what is needed to effectively respond to a dynamic environment. Evidence shows that SME leaders prioritise learning and development opportunities that provide demonstrable benefits throughout the organisation. Building business resilience remains a fuzzy concept; however, viewing resilience as a multi-level construct offers benefits when designing and delivering development opportunities. It has been found that networking, partnerships, and relationship building promote resilience and may offer a solution to how to embed resilience building into development opportunities that SME leaders value and wish to engage with. This article contributes by illustrating and exploring leadership development within SMEs during a period of unexpected and untested uncertainty. The pandemic caused major shock waves within business communities, and SMEs were significantly affected. The research is limited in that it is expected to be a once-in-a lifetime event, and as such conditions may not be replicable, learning opportunities for other ‘shock’ events are possible. The findings of this paper have relevance to practice in that, while the event may be one-off, shocks to the business environment are not.

Bael or Aegle marmelos Corrêa is considered a sacred tree by Hindus and is offered to Lord Shiva while worshipping. It grows in the Indian subcontinent and Southeast Asia and is called by various names in different regions. Bael has been used as a traditional medicine in India and other Southeast Asian countries to treat various ailments, including diarrhea, chronic dysentery, constipation, gonorrhea, catarrh, diabetes, deafness, inflammations, ulcerated intestinal mucosa, intermittent fever, melancholia, heart palpitation, and also to control fertility. The ethnomedicinal properties of Bael are owing to its ability to synthesize alkaloids, cardiac glycosides, anthocyanins, flavonoids, steroids, saponins, terpenoids, tannins, lignins, quinones, coumarins, proteins, carbohydrates, amino acids, reducing sugars, fats, and oils. The aegeline, auroptene, umbelliferone, psoralene, marmin, imperatorin, xylorhamnoarabinogalactan I pectic polysaccharide and skimmianine are synthesized by different parts of Bael, and they have shown antibacterial, anti-inflammatory, analgesic, anti-allergic, anthelmintic, antidiabetic, anticancer, cardioprotective and neuroprotective activities in various experimental models. The present review has been written consulting various publications, and different websites including Google Scholar, Pubmed, ScienceDirect, and Google.