The study looks into how governance qualities of decentralized governments mediate the impacts of decentralization on development. Based on a set-oriented approach, the study analyzed data from a nation-wide survey conducted with business managers from all provinces in Indonesia, and found evidence that, despite the country’s uniform decentralization reform, individual provinces exhibited great variation in the qualities of their various physical and institutional infrastructures. Notably, these qualities assumed nested relations, with order and security as well as accountability and rule of law seemingly being the preconditions of basic infrastructure provision as well as local governments’ coordination. Moreover, business investment decisions (measured as staff expansion and product innovation) were found to vary with some specific combinations of these infrastructural conditions. The result provides evidence supporting the argument that both physical and institutional infrastructures are instrumental to realize the supposed benefits of decentralization and supports the recent call of the literature to look into the political-institutional complex in the process of decentralization reform.

The Hungarian tourism and hospitality industry has faced serious challenges in recent years. The tourism and hospitality sector has been confronted with severe challenges in recent years. Even after the end of the pandemic, the industry has not seen the expected recovery, as rising inflation, declining discretionary income and a lack of foreign tourists have further hampered the industry. The hotel market in Budapest in particular has been significantly affected by these developments. Despite the difficulties, investors continue to see opportunities in the market. One example is the purchase by a group of real estate investors of an under-utilised leisure centre in District VII, which they intend to convert into a hotel. Our study is part of this project and its primary objective is to define the parameters of the future hotel and analyse the market opportunities and challenges. Our research focuses on the hotel market in Budapest and uses methods such as benchmarking, STEEP and SWOT analyses, as well as four in-depth interviews with key players in the market. The benchmarking examined the operations of hotels in the capital, while the in-depth interviews provided practical experience and insider perspectives. On the basis of the interviews and analyses, the study identifies possible directions for improvement and factors for competitive advantage.

Public administration reform is a very critical reform activity of the government, the government changing the function, structure, behavior, and process of public administration. The change of public administration involves many aspects, this reform has many complex and multifaceted issues. The central idea of bureaucracy is entirely contrary to the concept of public administration reform, and bureaucracy has a deep-rooted impact on the administration of most countries. Hence bureaucracy is the main obstacle to the public administration reform. Besides, incomplete decentralization and imperfect supervision are also challenges of public administration reform. Devolution is an essential measure to promote the public administration reform, which can solve many problems of the old system effectively.  Therefore, to carry out the public administrative reform effectively, it is necessary to simplify managerial procedures, delegate powers to lower levels and strengthen supervision, and management.

This study aims to examine the evolution of the system of support sources in Hungary, focusing on the specific goals supporting higher education in the development programs Széchenyi 2020 (2014–2020) and Széchenyi Plan Plus (2021–2027). The study provides insights into development program evolution and changes, aiming to inform EU funding opportunities for Hungarian higher education institutions over a nearly 10-year period. By focusing on the operational programs that are the basis for the upcoming tenders, the study will display the target system of EU funds that can be utilized to bolster higher education institutions in Hungary. The study is based on document analysis, examining the Hungarian policy tools of the development programs and the operational program strategies of the ten-year time period from 2014 to 2024. By analyzing the support landscape for higher education institutions in Hungary, this study contributes to a better understanding of how the key objectives and criteria of strategic programs have evolved. It also examines the aspects and elements defined in two different development programs over the last ten years. The result of the study can contribute to anticipate the types of funding opportunities that may be available in the future and inform future decision-making processes.

With the progress of the times, the development of information technologies such as big data, artificial intelligence, and cloud computing is also in full swing. These new information technologies continue to impact China's existing traditional industries, enabling them to integrate and innovate, while also promoting China's entry into the digital economy era. For the accounting industry, this has also led to higher demands from society for accounting professionals, and most basic accounting personnel will face the dilemma of job changes as a result. This requires vocational colleges to consider more comprehensive training strategies when cultivating accounting professionals, so that accounting professionals can adapt to the new accounting functional requirements of contemporary society.

The objective of this article is to present the analysis we conducted regarding interdisciplinarity in the training of legal professionals in the Law program at UNAD, focusing on emerging anthropocentric and biocentric perspectives that offer a different view in the training process from territorial and environmental approaches. The program, which has been in existence for three years and being the first virtual modality program authorized in Colombia, is a pioneer in its field. In consequence, we ask ourselves: What are the relevant aspects in the training of legal professionals in the face of the environmental challenges of the 21st century? For this purpose, we used a qualitative methodology with semi-structured interviews, surveys and literature review, highlighting the holistic and hermeneutic methods. We found five key aspects: a) interdisciplinary perspective in legal training; b) development of skills and competencies; c) paradigmatic changes from anthropocentrism to biocentrism from a pedagogical perspective in law; d) training of legal professionals with an environmental humanistic sense; and e) the territorial and environmental approach of the UNAD Law program. Furthermore, in the discussion, we analyzed the aspects identified above, based on complex thinking, professional skills and competences, environmental humanism and ethics in the exercise of the legal profession from a formative approach. We conclude by highlighting the importance of interdisciplinarity, critical thinking and the territorial approach as positive aspects with an opportunity for strengthening, particularly related with emerging paradigms and environmental humanism in law.