Urban areas are increasingly vulnerable to fire disasters due to high population density, sprawling infrastructure, and often inadequate safety measures. This study aims to analyze the capacity of the DKI Jakarta government in terms of human resource capabilities, asset readiness, and budget planning capabilities. Furthermore, it measures the government’s success as evidenced by the public response to the achievement of firefighter performance. This study uses qualitative analysis with a content analysis approach. Data sources come from annual performance report documents and the content of the DKI Jakarta Fire Department website containing city disaster information. Performance report and website data are analyzed and used as research data to support qualitative analysis. This research shows that command decisions are essential in the organizational structure of the fire brigade. Both laboratory services are carried out optimally as a concrete effort to map fire potential. The laboratory tests the safety and suitability of firefighting equipment. Available budgetary support provides broad operational powers for the fire service. The government’s strength in minimizing or overcoming fire problems has received a positive response from the public. The operational achievements of firefighting continue to be consistent and increase. Ultimately, this research provides scientific insight into disaster mitigation and reducing the fire risk in cities.

The intersex person’s social isolation condition is the leading concern in inclusive educational practices. It provides for the relevance of intersex communities with the influence of social isolation on their education and well-being. Given the underlying problem, this paper stresses the isolation-free condition of the intersex community by facilitating inclusive education. The Atkinson and Shiffrin Model and Behaviorism-Based Intersex Theory supports inclusive education by extending the desire to significantly manage stereotypes, quality teaching, parental beliefs, expressions, physique, and intersex attribution. The qualitative research method analyses the reducing role of social isolation for inclusive education. The semi-structured interview research instrument is used for the data collection from the Ministry of Human Rights, Educational Institutions, and inter-sex Representatives. The results show that managing directors and heads of educational institutions frame policy management for the free social isolation of intersex persons, which is relevant through inclusive education. This paper aims to provide a better social condition for intersex persons and promote inclusive education through effective policy management.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

In the domain of public management, the concept of agency refers to the capacity of individuals or groups to effectively utilise power and resources to achieve certain goals. The formation of agency is significantly influenced by the external institutional environment and how actors perceive social structures. Thus, the agency to win a game can be generated as players familiarise with the game’s operations and understand the story line. But beyond this, there are also players who make mods on a non-profit basis, modifying the game’s program to meet the needs of others. mods, as a form of patching, are different from other fan-created mediated texts. Therefore, studying the agency in gaming community management, where both players and developers interact, offers valuable insights for understanding how to promote public participation, innovation, and effective governance in the context of public management. This approach bridges the gap between the digital world and real-world public management practices.