State-owned enterprises (SOEs) manage significant portion of world economy, including in the developing countries. SOEs are expected to be active and play significant role in improving the country’s economic performance and welfare through enhancing innovation performance. However, closed innovation process and lack of collaboration hinders SOEs to reach satisfying innovation performance level. This paper explores the construction and role of innovation ecosystem in the strategic entrepreneurship process of SOEs, of which is represented by dynamic capability framework, business model innovation, and collaborative advantage. Based on the analysis, this paper concluded that the collaboration between actors in the Innovation Ecosystem (IE) has positive effect to strengthening SOE’s Sensing Capabilities (SC) related to the process of exploring and identifying innovation opportunities. The increase of Sensing Capabilities (SC) will play significant role as input or antecedent on formulating proactive Innovation Strategy (IS) in orchestrating SOE’s innovation process. SOEs which has implementing proactive Innovation Strategy (IS) will be able to build collaboration and finding right Business Model Innovation (BMI). Finally, by building collaboration with other actors through the innovative business model has significant role to increase SOE’s Collaborative Advantage (CA), which considered as a proxy for competitiveness of SOEs.

The study aims to explain the relationship between the effectiveness of a business and its management through the analysis of working capital. The findings prove the complementary relationship. The analysis of working capital will always have a significant impact on the effectiveness of business management. The main objective of any corporation is to be effective in business, which can be achieved by analyzing the working capital. The result shows that analysis of working capital based on factors like operational efficiency, the company’s earnings and profitability, cash management, corporate receivable management, and corporate inventory management creates room for improvement and effectiveness in business management. Firms might enhance finances for business expansion by lowering their working capital requirements. It has also been revealed that there is a considerable difference in industries across time. It was observed that there is a high association between working capital efficiency and firm profitability. A highly efficient corporation is less vulnerable to liquidity risk and is also self-sufficient in terms of external finance. Numerous studies have been done to regulate the true rapport between working capital investments and their impact on financial presentation. It demonstrates that effective investment in working capital management may boost profitability and business value. The relationship between accounting and finance was explained by measuring working capital management in demand to illustrate the status of profitability. It was suggested that accountants take a more professional approach to updating their accounting and finance skills in their organization through effective working capital management.

Education is one of the basic needs that every child should have. Information communication technology has a significant influence on special needs children’s schooling. Instead of considering learning a difficult chore, the adoption of measures such as ICT can simplify it and make inclusive education a reality. Aim: This current systematic literature review aims to determine the extent of ICT adoptions in special education scenarios. Method: This paper examined pertinent literature on ICT in special education in the period 2000 to 2023. The key articles extracted through keyword search were gathered from databases indexed in Web of Science and Scopus. The collected data were then screened using a VOS viewer for the most relevant information. From the web of Science, 31 articles were found to have connections with one another while the same process when applied to the Scopus database, helped obtain 8 articles. Results: A total of 39 articles fulfilled the search inclusion criteria of minimum two keyword occurrences. These articles were all written in English and published between 2000 and 2023. The in-depth analysis of all these articles was performed along three broad themes, viz., availability of SEN based ICTs and their impact on children with disabilities, quality of available ICT integrated curriculum for SEN and the challenges in promoting ICTs for inclusive education. Conclusions: The paper concludes that ICT integration in special education would make learning easier for children with disabilities when compared to learning using traditional methods. Implications: The paper pinpoints significant limitations in ICT use found in existing literature and the lack of it to support inclusive education. The authors make recommendations for improved ICT integrated curriculum to improve inclusivity.

This research aims to assess the impact of bargaining power on budget implementation while also considering the deviation in capital expenditure as a moderating factor. The research sample included 34 provincial governments in Indonesia between 2019 and 2022. The sample determination method used purposive sampling, so the final sample size was 134 observations. The research employed panel data regression to test the hypotheses and continued with the Chow, Lagrange multiplier, and Hausman tests. The study results indicate that bargaining power has a positive and significant effect on budget implementation, with the deviation in capital expenditure not diminishing its impact. The research’s practical implication is that regional governments must effectively manage their revenues to finance regional spending needs through regional tax intensification and extensification policies. The study contributes to signaling theory by highlighting that regional governments can finance regional spending needs through fiscal independence and society’s involvement. It also contributes to agency theory by demonstrating that capital expenditure deviation in the form of information asymmetry in regional governments does not reduce their ability to finance regional expenditure needs. Nonetheless, the study suggests that the proxies used in this research are limited, and further exploration of other proxies to measure tested variables. This research provides new knowledge for stakeholders regarding the dynamics of regional budgeting, especially regarding assessing the impact of bargaining power on budget implementation and considering deviations in capital expenditure as a moderating factor.

The use of porous media to simplify the thermohydraulic of a nuclear reactor is the topic of recent research. As a case study, the rector of 200 kW installed at Missouri University of Science and Technology is modeled in this paper. To help this objective, a fundamental CFD examination was completed to supplement the neutronics investigation on the present reactor. Characteristics of thermal energy removal from a typical research reactor are modeled by numerical thermal transport in porous media. The neutron flux is modeled by the nodal expansion method. For the thermo-hydraulic part, a three-dimensional governing equation is solved by an iterative method to find the steady-state solution of fluid flow and temperature in loss of coolant condition where the heat produced in the reactor core is removed by free convection. The profiles of heat flux for various power levels are benchmarked. Pressure, temperature, and velocity contours in the power passage were assessed at 300 kW and 500 kW power levels. To reduce the computational cost, a porous media approach for the whole geometry was utilized. The numerical results agree with the experimental results. The developed model can be used for safety and reliability analysis for various loss of coolant accidents.