The implementation of government decentralization in Indonesia is facing regulatory problems for autonomous regions’ financing sources. Therefore, attention to regional finance is increasingly needed given that autonomous regions are required to carry out various central government interests in addition to their affairs. This leads to a split of power over financing development policy by the regional government. However, this does not mean that the local government’s financial needs must be free from the central government’s intervention. This study briefly compares financing regional autonomy in Indonesia, France, Germany and Thailand. The results show that the distribution of financial resources between the central government and regional governments is inconsistent with Article 18A section 2 of Law No.1/2022. The results also show that the provisions of various sources of taxation and levy have not met the financial needs of regions in Indonesia. Financial balance in the form of Natural Resources Production Sharing Fund from various natural resources owned by regions that only share unrenewable resources such as mining excavated materials remains unequally distributed between regions that have natural resources.

The study examines the impact of various theories on the reflection and transmission phenomena caused by obliquely incident longitudinal and transverse waves at the interface between a continuously elastic solid half-space and a thermoelastic half-space, using multiple thermoelastic models. Numerical calculations reveal that the thermoelastic medium supports one transmitted transverse wave and two transmitted longitudinal waves. The modulus of amplitude proportions is analyzed as a function of the angle of incidence, showing distinct variations across the studied models. Energy ratios, derived from wave amplitudes under consistent surface boundary conditions for copper, are computed and compared across angles of incidence. The results demonstrate that the total energy ratio consistently sums to one, validating energy conservation principles. Graphical comparisons of amplitude proportions and energy ratios for SV and P waves across different models illustrate significant differences in wave behavior, emphasizing the influence of thermoelastic properties on wave transmission and reflection.

The purpose of the current study is to examine the mediating role of intercultural communicative competence on the relationship between teaching of English language and learning at Chinese higher vocational colleges. The convenience sampling technique was used to collect data from 668 teachers, teaching English language subjects in different public and private Chinese higher vocational colleges. Smart partial least squares-structural equation modeling on SmartPLS software version 4 was used to test the hypotheses. The result revealed the direct effect of English language teaching (ELT) is not significant on English language learning (ELL). However, the intercultural communicative competences (ICC) have been tested and proved to be a potential mediator between English language teaching and learning. Because the indirect effect of ELT on ELL is positive and significant through mediator ICC. Therefore, based on the findings of this study, it can be concluded that the inclusion of intercultural communication ability is a crucial component in the vocational education of college students. Policymakers should be cautious about promoting and expanding the availability of cultural teaching and learning across demographic conditions (e.g., linguistic and ethnic diversity, age, and gender) and various levels of language proficiency. In accordance with the effects of teacher education and professional development programs, the implementation of ICC content necessitates a harmonization of pedagogical approaches and assessment practices across designated levels in order to effectively achieve educational objectives. To promote ICC in English language education, there must be clear guidelines and communication to school leaders, educators, and administrators regarding the necessity and goals of cultural integration.

Increasing the environmental friendliness of production systems is largely dependent on the effective organization of waste logistics within a single enterprise or a system of interconnected market participants. The purpose of this article is to develop and test a methodology for evaluating a data-based waste logistics model, followed by solutions to reduce the level of waste in production. The methodology is based on the principle of balance between the generation and beneficial use of waste. The information base is data from mandatory state reporting, which determines the applicability of the methodology at the level of enterprises and management departments. The methodology is presented step by step, indicating data processing algorithms, their convolution into waste turnover efficiency coefficients, classification of coefficient values and subsequent interpretation, typology of waste logistics models with access to targeted solutions to improve the environmental sustainability of production. The practical implementation results of the proposed approach are presented using the production example of chemical products. Plastics production in primary forms has been determined, characterized by the interorganizational use of waste and the return of waste to the production cycle. Production of finished plastic products, characterized by a priority for the sale of waste to other enterprises. The proposed methodology can be used by enterprises to diagnose existing models for organizing waste circulation and design their own economically feasible model of waste processing and disposal.

This study aimed to gain insights into the attitudes and strategies of top management regarding workplace happiness within a semi-government organization in the United Arab Emirates (UAE). Six senior managers at the organization were interviewed to explore their perspectives on employee happiness and the initiatives implemented to enhance it. Thematic analysis of the interview transcripts revealed several key findings. Top managers demonstrated strong commitment and willingness to prioritize employee well-being through long-term research-driven improvements. A variety of strategies incorporating personal, organizational, and Human Resources Management (HRM) factors known to impact happiness were utilized. Religious considerations and empowerment initiatives respect personal values while fostering intrinsic motivation. Top leaders modeled strategic priorities through their conduct, emphasizing visible support. The organization balanced individual needs with organizational goals respectfully. The findings provide practical implications for optimizing retention and performance outcomes through dedicated strategic happiness efforts guided by empirical research. However, more extensive research across diverse populations could further advance understanding in this field.