Leisure education has an impact not only on individuals but also on the environment and society. The present study aimed to explore and describe experts’ knowledge and experience about leisure education to develop leadership among youth with physical disabilities. The present study used a qualitative research approach through an exploratory design to answer the research question. Five participants were purposefully recruited and selected based on their expertise in the topic of interest. Participants’ expertise ranged from leisure, recreation, youth and leadership. The participants had experience working in higher education institutions, and community projects, held doctorate qualifications, and have over ten years in this field. Data was collected online using Google Meet software using semi-structured interviews with open-ended questions. Data was analyzed using a thematic analysis framework and guidelines. The findings of this study suggest that youth with physical disabilities can develop personal capacity through leisure education programmes. Leisure education programmes can be meaningful to youth with physical disabilities and have a developmental impact, including leadership. Youth with physical disabilities’ capacities and abilities should be nurtured and protected to allow growth and independence. The implications are that leisure education programmes for leadership development must be intentional to achieve the intended outcome.

The Malaysian government’s heightened focus on Technical and Vocational Education and Training (TVET) reflects a strategic move towards economic and social development, particularly in addressing youth unemployment. Recognizing the potential of TVET to contribute to these goals, there is a specific emphasis on enhancing the marketability of women in the workforce from the current 62 percent to an ambitious 95 percent. However, a notable gender gap persists in entrepreneurial pursuits within the TVET sector in Malaysia, with female representation lagging. To bridge this gap, this study aims to construct a comprehensive framework that nurtures future-ready female TVETpreneur talent. This initiative aligns with the Malaysian Higher Education Blueprint, 2021–2025, i.e., fostering a diverse and innovative workforce. An extensive literature survey was conducted to identify the factors influencing female TVET students’ entrepreneurial intention. The literature revealed that social psychological and organizational approaches are commonly used to explore and analyze the relationship between the influence of female TVET students’ talents and behavior, their exposure to entrepreneurship, mentorship and support programs, role models in TVET, curriculum design, and access to resources. A comprehensive theoretical framework was developed based on these findings, which offers significant insights related to enhancing TVET opportunities for women and advancing Malaysia’s economic and social development goals in a sustainable way.

This study aims to identify gaps in Indonesia’s national social health insurance scheme (Jaminan Kesehatan Nasional or JKN) in meeting the right to health for disabled persons in the country and to propose strategies to mitigate the gaps. This study employed descriptive qualitative methodologies. A questionnaire survey and structured interviews were undertaken from the period of October to December 2021, with a purposive sample of 317 disabled persons at their working age. Data collection also included on-site observations to sample of healthcare providers in six provinces and focused group discussions with key stakeholders. This study found that JKN is the primary source of hope for disabled persons. Nevertheless, approximately ten percent of disabled persons have been omitted from the scheme. Moreover, respondents of the survey expressed notably lower satisfaction level compared to the national average. Meanwhile, 25% of them also reported that JKN did not cover certain disability-specific benefits. The findings suggest that the national social health insurance scheme is not well prepared to offer disability-inclusive services. Thereby, policymakers should implement various interventions to improve the admission processes for disabled persons and to develop a system to identify disabled members based on their specific disabilities. Additionally, stipulating standards for disability-friendly minimum services for healthcare providers and incorporating the standards into the credentialing systems, providing regular training on disability-friendly services for healthcare personnel, also enhancing benefits coverage for disabled members in the Indonesian Case Base Groups (INA-CBGs) are the necessary strategies to mitigate the gaps.

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.

This study aims to compare investment in human capital, equality of gender education in Kuwait before and after adopting SDG 4 and SDG 5 in 2015. It also aims to assess the effect of women’s empowerment on economic growth. To achieve this objective, published data on the State of Kuwait were collected from the World Bank DataBank between 1992 and 2022 and from the Central Bank of Kuwait. The study employed autoregressive distributed lag (ARDL) to determine the impact of women’s empowerment on economic development. The analysis results revealed that the State of Kuwait provided high-quality education for both genders. The results also showed that women are more educated than men. However, this was not reflected in the role of women in the country’s politics, as their participation in parliament and government is still limited. Similarly, women’s participation in business and economic activities is still limited. Finally, the results of the ARDL test showed that women’s education and their political, business, and economic empowerment affect economic development in the short and long run.

Despite the efforts of public institutions and government spending, progress on the SDGs is mixed at the midpoint of the 2030 timeframe-some targets are off track and some have even regressed. ICT-related indicators, on the other hand, stand out for their strong progress. The author notes this progress, but questions its relationship to the implementation of the 2030 Agenda. He argues that the growth in internet and mobile network penetration is due to the economic characteristics of communications development. The objectives of the article are to review the impact of the ICT sector on economic growth, to consider the role of government spending in the development of this sector in the context of fostering the achievement of the Sustainable Development Goals, and to identify the prerequisites for significant progress towards SDG targets in communications. Achievement of these objectives will make it possible to determine whether this progress is a consequence of targeted efforts to achieve the SDGs, or whether, in accordance with the author’s hypothesis, it is based on the specifics of the ICT sector’s development, allowing for the accelerated spread of mobile communications and the Internet, which is reflected in the SDG indicators.