This study examines the impact of innovation governance and policies on government funding for emerging science and technology sectors in Saudi Arabia, addressing key bureaucratic, regulatory, and cultural barriers. Using a mixed-methods approach, the research integrates qualitative insights from stakeholder interviews with quantitative survey data to provide a comprehensive under-standing of the current innovation landscape. Findings indicate a high level of policy awareness among stakeholders but reveal significant challenges in practical implementation due to bureaucratic inefficiencies and stringent regulations. Cultural barriers, such as a risk-averse mindset and traditional business practices, further impede innovation. Successful initiatives like the National Transformation Program (NTP) demonstrate the potential for well-coordinated efforts, highlighting the importance of regulatory reform and cultural shifts towards entrepreneurship. Strategic recommendations include streamlining bureaucratic processes, enhancing policy coordination, and fostering a culture of innovation through education and stakeholder engagement. This study contributes to the existing literature by offering actionable insights to enhance innovation governance, supporting Saudi Arabia’s Vision 2030 goals.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

Purpose: Kindergartens are an important educational environment for the development of children at an early age, and they also play a crucial role in developing the values of sustainable development. The purpose of this study is to investigate kindergarten teachers’ perceptions of observable and sustainable development practices. Design, methodology, approach: Semi-structured interviews were conducted with 302 Saudi kindergarten teachers. Additionally, observation cards were utilized to collect data on actual practices of sustainable development in kindergartens. Data were analyzed using Nvivo12, a qualitative data analysis software, and descriptive analysis methods. The main themes were produced first, and then the perspectives were organized around them. Finding: The impact of social and cultural factors on the development of values, the lack of resources available to implement educational activities, and teacher awareness and training gaps were found to be the main barriers to the development of sustainable development values in kindergartens. Originality, value: To the best of the author’s knowledge, this is the first study in Saudi Arabia that has looked into the environmental and social perceptions of early childhood teachers about sustainable development practices, so the study’s findings can highlight the importance of reorienting teacher education programs toward sustainability in order to bridge knowledge and practice gaps.

This research, with a qualitative approach, is based on a literature review and a press analysis related to mergers, acquisitions and dissolutions of Higher Education Institutions in South America. Our findings evidence a gap in the academic literature for analyzing and understanding these processes. The literature on the subject is scarce; however, the press has recorded them in a constant way. While in the past this phenomenon was mainly among public universities, currently it is a fundamentally private trend. The main reasons to carry out this process by Higher Education Institutions are those related to geographic expansion or positioning (for merger processes), absorption and concentration of institutions by groups of interest (for merger processes, acquisition) and, the crisis resulting from the financial-administrative management of the institutions, as well as the non-compliance with national and international quality standards designed by accreditation agencies and institutions (for dissolution processes). On the contrary of some literature results, in any of the processes the search for prestige or reputation by the institutions was detected as a reason.

Fungi can be used to remove or degrade polluting compounds through a mycoremediation process. Sometimes even more efficiently than prokaryotes, they can therefore be used to combat pollution from non-biodegradable polymers. Cellulose acetate is a commonly used material in the manufacture of cigarette butts, so when discarded, it generates pollution. The fungus Pleurotus ostreatus has the ability to degrade cellulose acetate through the enzymes it secretes. The enzyme hydrolyzes the acetyl group of cellulose acetate, while cellulolytic enzymes degrade the cellulose backbone into sugars, polysaccharides, or cellobiose. In addition to cellulose acetate, this fungus is capable of degrading other conventionally non-biodegradable polymers, so it has the potential to be used to reduce pollution. Large-scale cultivation of the fungus has proven to be more economically viable than conventional methods for treating non-biodegradable polymers, which is an additional advantage.

Synthesis of macro-mesoporous Titania (Titanium dioxide-TiO₂) nanospheres was successfully achieved using a modified template-free methodology to incorporate macroporous channels into a mesoporous TiO₂ framework to form mixed macro-mesoporous TiO₂ spheres (MMPT), which were doped with carbon dots (C-dots) to form improved nanocomposites (C-dots@MMPT). Elemental composition, surface bonding and optical properties of these nanocomposites were characterized by X-ray diffraction (XRD), Fourier transforms infrared spectroscopy (FTIR) and ultraviolet-visible absorption spectroscopy (UV-VIS). Evaluation of photocatalytic activity for each (C-Dots@MMPT) sample was performed via degrading the Methylene Blue (MB) dye compared with bare samples (MMPT) under visible light irradiation using 300 Watt halogen lamp.