The Primary and secondary shadow education refers to a kind of unofficial education that exists outside the traditional mainstream primary and secondary education system in China, with both commercial and educational attributes. As the primary and secondary school stage is an important key stage for further education, existing research mainly focuses on the spatial distribution of primary and secondary school basic education facilities and non-subject training, with fewer studies targeting primary and secondary school subject tutoring shadow education. With the changes in China’s education industry and the introduction of the Double Reduction Policy, there is an urgent need to conduct in-depth research on the spatial aggregation characteristics and influencing factors of Shadow Education Enterprises for primary and secondary school students. This paper takes the main urban area of Zhengzhou City as the study area, and takes primary and secondary school Shadow Education Enterprises as the research object, and applies spatial analysis methods such as kernel density, nearest-neighbor index, and geographic detector to quantitatively analyze the spatial distribution characteristics of primary and secondary school shadow education tutoring enterprises in Zhengzhou City and the factors affecting them The results show that: 1) The overall spatial pattern of primary and secondary school tutoring Shadow Education Enterprises in the main urban area of Zhengzhou City has largely formed a core-edge structural feature that spreads from the urban center to the periphery, and presents the spatial agglomeration feature of “double nuclei many times” distributed along both sides of the Beijing-Guangzhou Line. 2) The distribution of mentoring Shadow Education Enterprises in the main urban area of Zhengzhou City in relation to provincial model primary and secondary schools is significant and there is a significant difference between the distribution around secondary schools and primary schools. 3) The spatial distribution of Shadow Education Enterprises in the main urban area of Zhengzhou City is mainly influenced by factors such as the size of the school-age population, the level of commercial development, the location of school buildings and the accessibility of transport.

This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.

Air cargo transportation accounts for less than 1% of the global trade volume, yet it represents approximately 35% of the total value of goods transported, highlighting its strategic importance in trade and economic development. This study investigates the relationship between domestic air cargo transport in Brazil and key macroeconomic variables, focusing on how regional economic dynamism, logistical infrastructure, and population density impact the country’s development. Using a panel data regression model covering the period from 2000 to 2020, the study analyzes the evolution of air cargo transportation and its role in redistributing economic growth across Brazil’s regions. The findings emphasize the key factors influencing the air cargo sector and demonstrate how these factors can be leveraged to optimize public policies and business strategies. This research provides valuable insights into the relevance of air cargo transportation for regional and national development, particularly in emerging economies like Brazil, offering guidance for the formulation of strategies that promote balanced economic growth across regions.

This study investigates the multifaceted challenges and barriers to implementing public auditor recommendations in Ghana’s public sector over an eighteen months period, aiming to enhance governance and accountability. Utilizing a qualitative research approach, the study involved semi-structured interviews with key stakeholders, including officials from the Ghana Audit Service, government ministries, and civil society organizations. The findings reveal a complex interplay of organizational, political, and attitudinal factors that impede effective implementation. Key challenges identified include the lack of clear implementation plans, insufficient resources, weak political commitment, and a pervasive culture of mistrust towards audit recommendations. The research underscores the necessity for a comprehensive and holistic approach to address these barriers, advocating for strengthened political leadership, enhanced accountability mechanisms, and improved stakeholder coordination. Additionally, fostering a sense of ownership and buy-in among implementation stakeholders is crucial for successful reform. The study contributes valuable insights into the systemic issues affecting public sector governance in Ghana and offers practical recommendations for overcoming the identified challenges, ultimately aiming to empower citizens and enhance governmental accountability. By addressing these barriers, the research highlights the potential for transformative change in the governance landscape of Ghana’s public sector.

 Distance education (DE) has recently become a noteworthy study topic in the public education system. From the Web of Science database, 5719 articles discussing DE and published in the period of 2011–2023 were acquired. By analyzing the overall characteristics, co-citation, and keyword co-occurrence of the selected articles, which utilized Cite Space software, the history of DE could be systematically grasped, thereby reasonably predict the emphases of future development. We found that the number of papers relevant to DE had been rapidly growing since 2018. USA, China, and Turkey are the top three countries where most authors or teams were located. The map of keyword cooccurrence showed that the previous DE research mainly focused on telelearning, adult learning, and distributed learning environment. The recent burst words emerging are used to determine that distance education will continue to be studied in the field with high explosive keywords such as visual tracking, technology acceptance model, and user interface. This will provide suggestions and directions for the development of distance education.

The research aims to explore the role of Electronic Human Resources Management on employee performance through employee engagement. The present research’s population included all Jordanian Service and Public Administration Commission employees. The data was collection through a questionnaire that was administered for the study Population. 262 questionnaires collected from employees working in Service and Public Administration Commission in Jordan valid for statistics. The analysis of the data was undertaken through the use of SEM (structural equation modelling). The results showed that E-HRM has a direct impact on employee performance and employee engagement. Consequently, the indication from the results was that a significant role in mediation within the effect that E-HRM had upon employee performance been played by employee engagement. The conclusion reached was that transformation of the public sector through implementation of technological HRM methods fosters employee engagement, with that being a key driver for the alignment of employee behaviors for the achievement of high levels of employee performance.