This article delves into an examination and analysis of leadership models within local government institutions in Indonesia, employing the conceptual framework of new institutionalism. We contend that informal local institutions within communities not only influence the behavior and identity of leaders as actors but, within the context of decentralization, have also undergone a process of reinstitutionalization regarding roles and functions, employing distinct patterns of appropriation. Employing an interpretive approach, this article focuses on phenomena within the management of local governance in the West Nusa Tenggara province. Data were collected through in-depth interviews, literature studies on local history, and online news searches. Through a case study of local governance in West Nusa Tenggara province, particularly Lombok, the article reveals that the Tuan Guru, an informal local institution in Lombok society, has experienced reinstitutionalization through vertical and horizontal appropriation. The conclusion drawn is that decentralization has created opportunities for informal institutions to re-establish their roles within formal governance through appropriation patterns.

 Distance education (DE) has recently become a noteworthy study topic in the public education system. From the Web of Science database, 5719 articles discussing DE and published in the period of 2011–2023 were acquired. By analyzing the overall characteristics, co-citation, and keyword co-occurrence of the selected articles, which utilized Cite Space software, the history of DE could be systematically grasped, thereby reasonably predict the emphases of future development. We found that the number of papers relevant to DE had been rapidly growing since 2018. USA, China, and Turkey are the top three countries where most authors or teams were located. The map of keyword cooccurrence showed that the previous DE research mainly focused on telelearning, adult learning, and distributed learning environment. The recent burst words emerging are used to determine that distance education will continue to be studied in the field with high explosive keywords such as visual tracking, technology acceptance model, and user interface. This will provide suggestions and directions for the development of distance education.

Research indicates a strong correlation between sociodemographic factors and success in learning to read. This study examines the sociodemographic characteristics of 1131 preschool and 1st-grade children in Portuguese public schools and explores the relationship between these characteristics and key competencies for reading acquisition. The collection included a sociodemographic questionnaire and pre-reading skills, such as letter-sound knowledge. To assess the relationship between the sociodemographic variables and the letter-sound knowledge, inter-subjects (parametric and non-parametric) difference tests were conducted, as well as correlation analyses. To understand whether letter-sound knowledge is predicted by sociodemographic variables, a multiple linear regression analysis was performed using the Enter method. The results suggest that the mother’s education is the variable that most strongly contributes to success in reading acquisition. Socioeconomic status and the type of school also play a role in reading achievement. Identifying the sociodemographic factors that most strongly correlate with reading acquisition success is crucial for a more accurate identification of at-risk children and to provide targeted support/inclusion in reading skills promotion projects.

This study explores the transformative role of art design interventions in the sustainable development and infrastructure enhancement of intangible cultural heritage, with a particular focus on honored brands. The research develops a framework that positions aesthetic and interactive art design interventions as pivotal components in revitalizing these brands. Aesthetic interventions translate the brand’s core philosophy, spirit, and values into compelling visual symbols, harmonizing cultural heritage with modern image design to elevate brand reputation and consumer preference. Interactive interventions enhance user experience, particularly among younger demographics, by integrating technological and entertainment-based engagement, thereby strengthening consumer loyalty and brand influence. The study further investigates how these art design interventions serve as catalysts for broader social development, contributing to the modern relevance and societal impact of time-honored brands. Additionally, it examines the impact of these interventions on sustainable development, societal support, and policy alignment. By weaving together these elements, the research underscores the critical importance of aligning brand strategies with societal goals, fostering environments where brands actively contribute to social welfare and sustainable growth. The findings offer valuable theoretical insights and practical strategies for the sustainable development of time-honored brands, providing clear directions for future research and practice.

Management and efficiency have a fundamental impact on the performance of public hospitals, as well as on their philanthropic mission. Various studies have shown that the financial weaknesses of these entities affect the planning, setting of goals and objectives, monitoring, evaluation and feedback necessary to improve health systems and guarantee accessibility as an inalienable right. This study aims to analyze the management and efficiency of third-level and/or high-complexity hospitals in Colombia, through a statistical model that uses financial analysis and key performance indicators (KPIs) such as ROA, ROE and EBITDA. A non-experimental cross-sectional design is used, with an analytical-synthetic, documentary, exploratory and descriptive approach. The results show financial deficiencies in the hospitals evaluated; hence it is recommended to make adjustments in the operating cycle to increase efficiency rates. In addition, the use of the KPIs ROA and ROE under adjusted models is suggested for a more precise analysis of the financial ratios, since these adequately explain the variability of each indicator and are appropriate to evaluate hospital management and efficiency, but not in EBITDA ratio, hence the latter is not recommended to evaluate hospital efficiency reliably. This study provides relevant information for public health policy makers, hospital managers and researchers, in order to promote the efficiency and improvement of health services.

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.