In recent years, the construction of Jiafeng (家风)has become an important research topic in the field of street-level governance. A systematic literature review method is used to review 504 journal articles sourced from China National Knowledge Infrastructure (CNKI). The research overview is presented from the perspectives of overall research characteristics, highly cited literature, theoretical foundations, and research methods. The research systematically elaborates on the results of literature analysis from the perspective of the connotation and extension of Jiafeng, the practical mechanisms and related suggestions for Jiafeng construction. The research has found that the practical mechanisms of Jiafeng construction includes institutional support mechanism, theoretical consolidation mechanism, collaborative mechanism, social education mechanism, application innovation mechanism, and efficiency evaluation mechanism. On the basis of constructing a framework for the study of Jiafeng, this article provides prospects for future research: consolidating the theoretical foundation of Jiafeng construction, defining the connotation and extension of Jiafeng, refining the practical mechanism of Jiafeng construction, enriching the research methods of Jiafeng and measuring tools for governance effectiveness.

The study aims to examine the labor market challenges and motivational factors for employee retention through the example of a small machinery company in Hungary. In recent years, Hungary’s labor market has faced significant difficulties, particularly due to the COVID-19 pandemic, which resulted in temporary unemployment followed by labor shortages. The research aims to identify the motivational, welfare, and financial factors that contribute to employee retention. Due to the small sample size, we did not investigate the relationships concerning loyalty, commitment, and performance. The research methods included comprehensive data collection at a machinery company employing 24 people located near the Austrian-Hungarian border. During the data collection, we conducted a questionnaire survey that included questions related to benefits, performance, commitment, and loyalty. The collected data were processed by calculating weighted averages and differences. The results indicate that flexible working hours and easy accessibility to the workplace are of utmost importance to employees. There is also a significant demand for performance-based pay and diverse, flexible benefit packages. Employees require both formal and informal professional recognition, such as praise and awards. The research has practical significance for both organizational management and employee well-being. Understanding employee opinions and implementing measures based on these can have four primary effects: improvement in employee performance, reduction in turnover, increase in organizational commitment, and enhancement of the company’s positive perception.

This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

Since 2019, Togo has resolutely engaged in the decentralization process marked by communalization and elections of municipal councilors. Financial autonomy constitutes an essential lever for the free administration of municipalities, allowing them to ensure decision-making and the implementation of development projects. However, despite a legal and regulatory framework defining taxation specific to local authorities, Togolese municipalities are often perceived as needing more financial resources. This study aims to map the financing mechanisms for decentralization in Togo and analyze their contribution to municipal budgets. By adopting a quantitative approach combining documentary analysis and interviews with 188 experts and practitioners of local finance from various Togolese structures, four main financing mechanisms were identified: local, national, Community, and international. Among these mechanisms, own resources (in particular from the sale of products and services, fiscal and non-fiscal taxes) and state transfers via the Support Fund for Local Authorities emerge as the primary sources of financing for municipalities. However, the study reveals that several instruments of local mechanisms, although institutionally defined, still need to be updated in many municipalities, thus limiting their effectiveness in resource mobilization. These results highlight the importance of optimizing the management of local mechanisms to strengthen municipalities’ financial autonomy and support territories’ sustainable development.

The problem of stunting is not only related to children’s short height, but also has an impact on high morbidity rates, due to long-term nutritional deficiencies. which hinders motor and mental development in children. The objectives of this research are: 1) to understand household food security, 2) to understand the eating habits of pregnant women and toddlers regarding existing belief systems and traditions, and 3) to understand resilience mechanisms in overcoming food emergencies to prevent stunting. The data collection process uses a mixed methods approach by combining qualitative and quantitative research. The research results show that the determining factor for the incidence of stunting in coastal areas of Indonesia is the lack of household food availability due to subsistence economic life which then has an impact on eating behavior in the household, namely the lack of quality and quantity of the types of food consumed. daily. Apart from that, there is still a lack of understanding by pregnant women regarding the importance of providing complementary breast milk food to toddlers, low literacy of food diversity among toddlers, and low public trust in the importance of immunization. Furthermore, the high rate of early marriage in society and the limited awareness of using clean water is caused by a philosophy that still considers rivers as a source of life, so the water is used for consumption. Apart from that, socio-cultural mechanisms as a strategy to resolve the problem of food shortages have not yet been implemented.