Since 2007, Peru has implemented results-based budgeting in order to ensure the quality of public spending in State entities and that the population receives goods and services in a timely manner; However, the demands of the current legal and regulatory context require a progressive application to budget processes such as that of the National Penitentiary Institute, which is basically focused on the allocation of resources by the central government, the collections it receives for penitentiary work. and the TUPA; Likewise, it requires strategic programming based on results, refining the procedures for programming, formulation, execution and evaluation of the budget. The objective of this research work is to describe the relationship between results-based budget management and the quality of spending in the Altiplano-Puno Regional Directorate of the National Penitentiary Institute in the period 2019. To achieve the objective, the descriptive explanatory method was used; in addition, the questionnaire and documentary analysis were used as a data collection instrument to determine the relationship between the study variables. Finally, it is concluded that the results-based budget is significantly related to the quality of spending, which means that the entity managed to apply the results-based budgeting methodology efficiently, obtaining an improvement in the quality of spending, consequently focusing on the optimization of the use of financial resources to achieve the strategic objectives of the penitentiary administration in this region. This approach seeks not only to guarantee the correct execution of spending, but also to maximize its positive impact on the management and conditions of penitentiary centers. In this way, a results-based budget approach must be implemented and ensuring the quality of public spending will allow the Office Regional Altiplano Puno of the INPE use its resources more effectively, achieving the objectives of prison security and rehabilitation and improving conditions in penitentiary centers. The adoption of efficient and transparent management practices will contribute significantly to a more responsible and results-oriented public administration.

E-cigarettes pose a significant public health concern, particularly for youth and young adults. Policymaking in this area is complicated by changing consumption patterns, diverse user demographics, and dynamic online and offline communities. This study uses social network analytics to examine the social dynamics and communication patterns related to e-cigarette use. We analyzed data from various social media platforms, forums, and online communities, which included both advocacy for e-cigarettes as a safer smoking alternative and opposition due to health risks. Our findings inform targeted healthcare policy interventions, such as educational campaigns tailored to specific network clusters, regulations based on user interaction and influence patterns, and collaborations with key influencers to spread accurate health information.

Corporate performance is the key indicator of availing the economic performances in all economies. Especially for the emerging economy, it is the oxygen for smooth economic operations. The study aims to investigate the influence of board characteristics on the corporate performance of the listed pharmaceuticals and chemicals sector from a developing country, namely Bangladesh. This empirical study examines eight attributes of the board and four financial performance indicators of the businesses. Here, the annual reports of the DSE-listed pharmaceutical and chemicals companies are considered to examine the impact of board attributes on corporate performance. Based on panel data analysis, this empirical study concludes that the fixed effect regression model is suitable for all four models. Except board size, the results demonstrate that all board attributes are generally statistically significant. Furthermore, it confirms that all the significant characteristics of the board are positively associated with corporate performance, except for board independence. The research offers valuable insights for policymakers, investors, organizations, and scholars, promoting optimal board structures, innovative solutions, and an enhanced understanding of corporate governance matters. This research explores the challenges in board attributes, which enhances our understanding of corporate governance matters and their impact over the last decade in the listed pharmaceutical and chemicals sectors in Bangladesh.

The emergence of the COVID-19 pandemic led to the need to move educational processes to virtual environments and increase the use of digital tools for different teaching uses. This led to a change in the habits of using information and communication technologies (ICT), especially in higher education. This work analyzes the impact of the COVID-19 pandemic on the frequency of use of different ICT tools in a sample of 950 Latin American university professors while focusing on the area of knowledge of the participating professors. To this end, a validated questionnaire has been used, the responses of which have been statistically analyzed. As a result, it has been proven that participants give high ratings to ICT but show insufficient digital competences for its use. The use of ICT tools has increased in all areas after the pandemic but in a diverse way. Differences have been identified in the areas of knowledge regarding the use of ICT for different uses before the pandemic. In this sense, the results suggest that Humanities professors are the ones who least use ICT for didactic purposes. On the other hand, after the pandemic, the use of ICT for communication purposes has been homogenized among the different knowledge areas.

This study investigated the use of digital story strategy in teaching Islamic education on achievement and how it affects the development of moral thinking. The quasi-experimental design was implemented as a methodology and the sample included of (60) students from the fourth grade from Abdul Rahman bin Awf School in Abha. The results showed that there are statistically significant differences at the significance level (α ≤ 0.05) between the average responses of students in the two groups in the test. The experimental group performed better than the control group. The findings also showed that there are statistically significant differences at the significance level (α ≤ 0.05) between the average responses of students in the two groups (experimental and control) in the moral thinking scale and favour of the experimental group.

Macao’s Continuing Education Development and Improvement Program aims to create lifelong learning conditions for Macao residents who have reached the age of 15 and encourage them to pursue continuing education or obtain certification to improve their personal qualities. This paper analyzes the entire implementation process of the Continuing Education Development and Improvement Program in Macao, using the traditional means of policy analysis from three perspectives. For the government, successful implementation ensures the quality of continuing education and promotes the building of a learning society in Macao. For educational institutions, this program provides residents with multiple learning pathways to meet diversified needs. For residents, it alleviates the cost pressure caused by education and promotes individual development in various aspects. However, there are still some problems in the subsequent implementation process that need to be improved, such as unclear positioning, inadequate administrative supervision mechanisms, and a weak guarantee of curriculum quality.