In this study, we are interested in WCM (working capital management) strategies and profitability in the UK furniture manufacturing sector. Observing the period from 2007 to 2023 of public companies panel data has found that extreme (aggressive and conservative) and moderate (moderate) WCM approaches are associated with firm performance. The results indicate that a conservative WCM investment policy augments liquidity and profitability and thereby confirms that maintaining liquidity is conducive to operational efficiency. Novel to the literature and considering economic externalities and technological progress, the analysis carries important implications for academics and working capitalists concerning profitability enhancement via better WCM.

This research aimed to explore the concerning characteristics of information literacy in the physical education faculty of higher education institutions in Yunnan Province. This study provides a systematic meta-analysis of 33 peer-reviewed papers from 2019 to 2023. It discusses that information literacy includes basic research skills, critical thinking, and problem-solving, which include their application in the learning process. The paper describes some approaches that can be used to implement information literacy into teaching and learning, including courses with learning objectives, learner-centered approaches, and institutional support. The study also explored technology and its relation to adopting competencies for the growing technologies’ evolution within the region’s education sector. In addition, the following factors could have enhanced the process: time constraints, differences in discipline, and variations in the usage of information technology. The results indicate the need for context-specific professional learning and policy intervention to facilitate the practice of physical education faculty in Yunnan. The information collected here serves as the framework for effective regional policies regarding education, curriculum, and teacher training, among other related aspects.

This research analyzes disaster risk financing within the framework of the disaster management policy in Indonesia as the implementation of the Disaster Management Law, Number 24 of 2007, by examining recent issues, challenges, and opportunities in disaster financing. Utilizing a qualitative approach, the research systematically reviews various studies, reports, and existing regulations and policies to understand the current landscape comprehensively. Recent developments in disaster risk financing in Indonesia highlight the need for a nuanced exploration of the existing policy framework. Fiscal constraints, evolving risk landscapes, and the increasing frequency of disasters underscore the urgency of effective disaster risk financing strategies. Through a qualitative examination, this study identifies challenges while illuminating opportunities for innovation and improvement within the current policy framework. The contribution of this research extends to both theoretical and practical levels. Theoretically, it enriches the academic discourse on disaster risk financing by offering a nuanced understanding of the complexities involved. On a practical level, the findings derived from the examination provide actionable recommendations for policymakers and practitioners engaged in disaster management in Indonesia. The insights aim to inform the refinement of disaster management policies and practices, fostering resilience and adaptability in the face of evolving disaster scenarios.

Political representation is responsible for choices regarding the supply and the management of transport infrastructure, but its decisions are sometimes in conflict with the will and the general interest expressed by citizens. This situation has progressively prompted the use of specific corrective measures in order to obtain socially sustainable decisions, such as the deliberative procedures for the appraisal of public goods. The standard Stated Choice Modelling Technique (SCMT) can be used to estimate the community appreciation for public goods such as transport infrastructure; but the application of the SCMT in its standard form would be inadequate to provide an estimation that expresses the general interest of the affected community. Hence the need to adapt the standard SCMT on the basis of the operational conditions imposed by deliberative appraisal procedures. Therefore, the general aim of the paper is to outline the basic conditions on which a modified SCMT with deliberative procedure can be set up. Firstly, the elements of the standard SCMT on which to make the necessary adjustments are identified; subsequently, modifications and additions to make to the standard technique are indicated; finally, the contents of an extensive program of experimentation are outlined.

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.