This research aims to assess the impact of bargaining power on budget implementation while also considering the deviation in capital expenditure as a moderating factor. The research sample included 34 provincial governments in Indonesia between 2019 and 2022. The sample determination method used purposive sampling, so the final sample size was 134 observations. The research employed panel data regression to test the hypotheses and continued with the Chow, Lagrange multiplier, and Hausman tests. The study results indicate that bargaining power has a positive and significant effect on budget implementation, with the deviation in capital expenditure not diminishing its impact. The research’s practical implication is that regional governments must effectively manage their revenues to finance regional spending needs through regional tax intensification and extensification policies. The study contributes to signaling theory by highlighting that regional governments can finance regional spending needs through fiscal independence and society’s involvement. It also contributes to agency theory by demonstrating that capital expenditure deviation in the form of information asymmetry in regional governments does not reduce their ability to finance regional expenditure needs. Nonetheless, the study suggests that the proxies used in this research are limited, and further exploration of other proxies to measure tested variables. This research provides new knowledge for stakeholders regarding the dynamics of regional budgeting, especially regarding assessing the impact of bargaining power on budget implementation and considering deviations in capital expenditure as a moderating factor.

Islamic banking is one of the fastest-growing sectors of the financial industry. Several works have been written in this field, but none attempt to learn the entire Islamic banking and financial system. Furthermore, the study could not locate any publications investigating the conceptual and intellectual foundations of this emerging field of inquiry. The current study uses bibliometric methodologies to assess the current state of Islamic banking, financial research, and the upcoming trends. For the people who choose interest-free investments, the current research examines a conceptual research context on Islamic banking and finance at various planning and decision-making stages. One thousand research studies appearing in scholarly journals between 2005 and 2023 were reviewed for the purpose. In order to examine the works on Islamic banking and finance, bibliometric techniques were used, including analysis of citation network, content, co-citation, keyword, and publishing trends. By suggesting thirteen clusters, to enhance research on Islamic banking and finance to help interest-free investors learn more, the goal of the research is to promote the body of knowledge. The field of Islamic banking and finance has grown from a young lot to a prominent teaching and research tool. Investigating and identifying current research trends in this area is crucial. As institutions and society are placing more emphasis on Islamic banking to raise individual citizens’ responsibilities in developing interest-free investing strategies, the findings are crucial to the community of interest-free financiers. Further research urges with the studies not restricted to a thousand researches only.

The sustainable development of the global economy and society necessitates the integration of environmental and socially responsible management, known as ESG (environmental, social, and corporate governance). Despite growing recognition of ESG’s importance, the strategic management of ESG factors in Kazakhstan’s telecommunications industry remains underexplored. This study bridges this gap by analyzing Kazakh telecom’s ESG strategies from 2019 to 2021 through a cross-sectional design and semi-structured interviews with 12 industry experts. Utilizing the National Rating Agency (NRA) methodology, the research evaluates environmental, social, and governance variables. Key findings reveal that Kazakh telecom excels in “Climate Change” and “Human Capital Management” but needs significant improvements in “Environmental Impact” and “Society.” The study offers specific recommendations such as enhancing corporate volunteering, responsible marketing, service quality, and integrating sustainable practices. The primary contributions of this research include actionable insights for improving ESG strategies in telecommunications companies and advocating for more systematic and standardized ESG assessment approaches. This study expands the understanding of how ESG principles can enhance competitiveness and sustainable development in the telecommunications industry, providing valuable guidance for industry practitioners and policymakers. It offers insights into effective ESG implementation practices and highlights critical areas requiring attention to drive sustainable development in telecommunications.

Smart cities incorporate fundamental aspects such as sustainability and citizens’ well-being. Therefore, the objective of this study is to analyze the feasibility and effectiveness of the implementation of an evaluation model of the transformation processes towards smart cities as a strategy to improve the state of the transformation processes in Lima, Peru. The research is descriptive and basic. A questionnaire was administered to 80 municipal officials in Lima, focusing on the variable “smart cities evaluation model”, covering three key dimensions: open data, smart public transport and energy efficiency, with a total of 15 questions and the variable “state of the transformation processes”, analysed through the dimensions of educational level of the population and municipal budget, with 10 questions. The results revealed that 48% expressed a gap in terms of the availability and quality of accessible information. 53% argued that stronger energy conservation and sustainability strategies need to be implemented. In addition, 53% felt that the education level needs to focus on improving local education systems. In conclusion, transformation processes drive economic, social and environmental development, improving the quality of life and promoting equality among citizens. This study contributes to a broader understanding of how to address these challenges in order to build more sustainable and liveable cities in the future.

This study investigates the relationship between hydrological processes, watershed management, and road infrastructure resilience, focusing on the impact of flooding on roads intersecting with streams in River Nile State, Sudan. Situated between 16.5° N to 18.5° N latitude and 33° E to 34° E longitude, this region faces significant flooding challenges that threaten its ecological and economic stability. Using precise Digital Elevation Models (DEMs) and advanced hydrological modeling, the research aims to identify optimal flood mitigation solutions, such as overpass bridges. The study quantifies the total road length in the area at 3572.279 km, with stream orders distributed as follows: First Order at 2276.79 km (50.7%), Second Order at 521.48 km (11.6%), Third Order at 331.26 km (7.4%), and Fourth Order at 1359.92 km (30.3%). Approximately 27% (12 out of 45) of the identified road flooding points were situated within third- and fourth-order streams, mainly along the Atbara-Shendi Road and near Al-Abidiya and Merowe. Blockages varied in distance, with the longest at 256 m in Al-Abidiya, and included additional measurements of 88, 49, 112, 106, 66, 500, and 142 m. Some locations experienced partial flood damage despite having water culverts at 7 of these points, indicating possible design flaws or insufficient hydrological analysis during construction. The findings suggest that enhanced scrutiny, potentially using high-resolution DEMs, is essential for better vulnerability assessment and management. The study proposes tailored solutions to protect infrastructure, promoting sustainability and environmental stewardship.

Naturally occurring radionuclides can be categorized into two main groups: primordial and cosmogenic, based on their origin. Primordial radionuclides stem from the Earth’s crust, occurring either individually or as part of decay chains. Conversely, cosmogenic radionuclides originate from extraterrestrial sources such as space, the sun, and nuclear reactions involving cosmic radiation and the Earth’s atmosphere. Gamma-ray spectrometry is a widely employed method in Earth sciences for detecting naturally occurring radioactive materials (NORM). Its applications vary from environmental radiation monitoring to mining exploration, with a predominant focus on quantifying the content of uranium (U), thorium (Th), and potassium (K) in rocks and soils. These elements also serve as tracers in non-radioactive processes linked to NORM paragenesis. Furthermore, the heat generated by radioactive decay within rocks plays a pivotal role in deciphering the Earth’s thermal history and interpreting data concerning continental heat flux in geophysical investigations. This paper provides a concise overview of current analytical and measuring techniques, with an emphasis on state-of-the-art mass spectrometric procedures and decay measurements. Earth scientists constantly seek information on the chemical composition of rocks, sediments, minerals, and fluids to comprehend the vast array of geological and geochemical processes. The historical precedence of geochemists in pioneering novel analytical techniques, often preceding their commercial availability, underscores the significance of such advancements. Geochemical analysis has long relied on atomic spectrometric techniques, such as X-ray fluorescence spectrometry (XRFS), renowned for its precision in analyzing solid materials, particularly major and trace elements in geological samples. XRFS proves invaluable in determining the major constituents of silicate and other rock types. This review elucidates the historical development and methodology of these techniques while showcasing their common applications in various geoscience research endeavors. Ultimately, this review aims to furnish readers with a comprehensive understanding of the fundamental concepts and potential applications of XRF, HPGes, and related technologies in geosciences. Lastly, future research directions and challenges confronting these technologies are briefly discussed.