Introduction/Main objectives: This study aims to test the influence of the application of the concept of value for money on regional government financial management at the quality level of regional development, which is determined by the level of foreign and domestic investment in local governments. Background problems: State the problem or economic/business phenomena studied in this paper and specify the research question(s) in one sentence. Novelty: This study has a research model that has yet to be widely carried out in Indonesia, namely, a moderated model regression analysis of the value concept for money on the quality of regional development with investment as a moderating variable. Research methods: This study uses data on financial performance, domestic and foreign investment levels, and human development index of 34 provincial governments from 2017 to 2021. This research data comes from the website of the Directorate General of Fiscal Balance, Ministry of Finance and the Central Bureau of Statistics. The data collected in this study is then analyzed using moderated regression analysis (MRA) with the SPSS ver 23.0 application. Findings/Results: The findings in the research show that the application of value for money ( economics, efficiency, and effectiveness ) from local government financial governance can influence the quality of regional development in Indonesia’s provinces in 2017–2021. In addition, the existence of foreign and domestic investment in the provincial government also strengthens the influence of value-for-money financial governance on the quality level of regional development in the provincial government. Conclusion: Based on existing research, local government financial management applies the concept that value for money needs to be increased to create optimal public services to improve the quality of human development in the regions. Regional governments are also expected to be able to encourage the level of capital investment both domestically and abroad to support the creation of development that can strengthen the quality of regional development in the regions.

This study explores the factors that affect consumer adoption of reusable packaging in South Korea’s food delivery market. Adopting a mixed-method that includes interviews and an online survey of 137 consumers aged 18 to 30, the analysis, using an ordered probit model, reveals key drivers of the likelihood of switching to food delivery services using reusable packaging. Positive influences include environmental concerns, intention to take action on disposable packaging, willingness to pay extra, and awareness that reusable packaging does not require washing. However, challenges such as hygiene concerns and higher delivery fees deter consumers from switching to reusable package option. Demographic factors like living arrangements and gender show minimal impact. In response to the findings, the study suggests strategic solutions, including a pilot program, to overcome barriers and effectively demonstrate the benefits of reusable containers.

In this review are developed insights from the current research work to develop the concept of functional materials. This is understood as real modified substrates for varied applications. So, functional and modified substrates focused on nanoarchitectures, microcapsules, and devices for new nanotechnologies highlighting life sciences applications were revised. In this context, different types of concepts to proofs of concepts of new materials are shown to develop desired functions. Thus, it was shown that varied chemicals, emitters, pharmacophores, and controlled nano-chemistry were used for the design of nanoplatforms to further increase the sizes of materials. In this regard, the prototyping of materials was discussed, affording how to afford the challenge in the design and fabrication of new materials. Thus, the concept of optical active materials and the generation of a targeted signal through the substrate were developed. Moreover, advanced concepts were introduced, such as the multimodal energy approach by tuning optical coupling from molecules to the nanoscale within complex matter composites. These approaches were based on the confinement of specific optical matter, considering molecular spectroscopics and nano-optics, from where the new concept nominated as metamaterials was generated. In this manner, fundamental and applied research by the design of hierarchical bottom-up materials, controlling molecules towards nanoplatforms and modified substrates, was proposed. Therefore, varied accurate length scales and dimensions were controlled. Finally, it showed proofs of concepts and applications of implantable, portable, and wearable devices from cutting-edge knowledge to the next generation of devices and miniaturized instrumentation.

Homework is an indispensable basic link in classroom teaching, an important link in the consolidation of knowledge after class, and an important way for students to understand knowledge, digest knowledge, and improve their problem-solving ability. In the practice of mathematics teaching in primary schools, attention should be paid to the effectiveness of homework assignments in different links before, during and after class, and the content of homework should take into account the reality of students at different levels. This paper expounds the strategy of hierarchical design of mathematics homework from the aspects of the hierarchical design and arrangement of mathematics homework in the upper grades of primary school, aiming to effectively improve the quality of mathematics classroom teaching in the upper grades of primary school.

Objectives: This research aimed to empirically examine the transformative impacts of Artificial Intelligence (AI) adoption on financial reporting quality in Jordanian banking, with internal controls as a hypothesized mediation mechanism. Methodology: Quantitative survey data was collected from 130 bank personnel. Multi-item reflective measures assessed AI adoption, internal controls, and financial reporting quality—structural equation modelling analysis relationships between constructs. Findings: The research tested four hypotheses grounded in agency and contingency theories. Confirmatory factor analysis demonstrated sound measurement models. Structural equation modelling revealed that AI adoption significantly transformed financial reporting quality. The mediating effect of internal controls on the AI-quality relationship was supported. Specifically, the path from AI adoption to quality was significant, indicating a positive impact. Despite internal controls strongly predicting quality, its mediating effect significantly shaped the degree of transformation driven by AI adoption. The indirect effect of AI on quality through internal controls was also significant. Findings imply a growing diffusion of AI applications in core financial reporting systems. Practical implications: Increasing AI applications focus on holistically transforming systems, reflecting committing adoption. Jordanian banks selectively leverage controls to moderate AI-induced transformations. Originality/value: This study provides essential real-world insights into how AI is adopted and impacts the Jordanian banking sector, a key player in a fast-evolving developing economy. By examining the role of internal controls, it deepens our understanding of how AI works in practice and offers practical advice for integrating technology effectively and improving information quality. Its mixed methods, unique context, and focus on AI’s impact on organizations significantly enrich academic literature. Recommendations: Banks should invest in integrated AI architectures, strategically strengthen critical controls to steer transformations, and incrementally translate AI innovations into core processes.

This study investigates the impact of artificial intelligence (AI) integration on preventing employee burnout through a human-centered, multimodal approach. Given the increasing prevalence of AI in workplace settings, this research seeks to understand how various dimensions of AI integration—such as the intensity of integration, employee training, personalization of AI tools, and the frequency of AI feedback—affect employee burnout. A quantitative approach was employed, involving a survey of 320 participants from high-stress sectors such as healthcare and IT. The findings reveal that the benefits of AI in reducing burnout are substantial yet highly dependent on the implementation strategy. Effective AI integration that includes comprehensive training, high personalization, and regular, constructive feedback correlates with lower levels of burnout. These results suggest that the mere introduction of AI technologies is insufficient for reducing burnout; instead, a holistic strategy that includes thorough employee training, tailored personalization, and continuous feedback is crucial for leveraging AI’s potential to alleviate workplace stress. This study provides valuable insights for organizational leaders and policymakers aiming to develop informed AI deployment strategies that prioritize employee well-being.