This article analyzes the use and limitations of nonmonetary contract incentives in managing third-party accountability in human services. In-depth case studies of residential care homes for the elderly and integrated family service centers, two contrasting contracting contexts, were conducted in Hong Kong. These two programs vary in service programmability and service interdependency. In-depth interviews with 17 managers of 48 Residential Care Homes for the Elderly (RCHEs) and 20 managers of 10 Integrated Family Service Centers (IFSCs) were conducted. Interviews with the managers show that when service programmability was high and service interdependency was low, nonmonetary contract incentives such as opportunities for self-actualization professionally or reputation were effective in improving service quality from nonprofit and for-profit contractors. When service programmability was low and service interdependency was high, despite that only nonprofit organizations were contracted, many frontline service managers reported that professional accountability was undermined by ambiguous service scope, performance emphasis on case turnover, risk shift from public service units and a lack of formal accountability relationships between service units in the service network. The findings shed light on the limitations of nonmonetary contract incentives.

This study investigates the impact of the metaverse on English language teaching, focusing on the perspectives of students from the University of Boyacá. The use of the metaverse was compared with the Moodle platform in a virtual educational environment. A mixed-method approach combining quantitative and qualitative methods was employed. The sample consisted of 30 university students enrolled in English courses, randomly assigned to two groups: one using the metaverse and the other using Moodle. Students’ grades on different activities and assessments throughout the course were collected, and semi-structured interviews were conducted to explore students’ perceptions of the educational platforms. Results revealed that while students recognize the potential of the metaverse to enhance interactivity and learning experience, they also identified technical and accessibility challenges. Although no significant differences in grades were found between the groups, less variability in grades was observed in the metaverse group. The mixed design allowed for a more comprehensive understanding of the impact of the metaverse on English language teaching, while providing a variety of student perspectives on their experience with educational technology. This research contributes to understanding the role of the metaverse in English language teaching and highlights key areas for future research and developments in the field of virtual education.

An experiment was carried out to investigate the effect of different organic nutrient solutions and day of harvest on growth parameters, biomass and chemical composition of hydroponically grown sorghum red fodder. The experiment was a 3 × 2 factorial design comprising of 3 nutrient solutions (cattle, poultry and rabbit) and 2 harvesting regimes (8th and 10th day). Cattle, poultry and rabbit dungs were collected fresh and processed into nutrient solutions. Sorghum red seeds were treated, planted on trays, and irrigated twice per day with organic nutrient solution according to the treatments. Growth parameters which were investigated included fodder mat thickness, seedling height, leaf length and width, number of leaves, fresh and dry matter yield; and proximate composition. The results showed that sorghum red fodder irrigated with cattle manure nutrient solution (NS) harvested at 10 days was higher in all, except one (fodder mat thickness) of the growth parameters considered. The crude protein (CP) was highest and similar (P > 0.05) for Poultry NS harvested at 8 and 10 days, and Cattle NS at 10 days (13.13%, 12.67%, and 12.69% respectively). The ash content also favored Cattle NS at 10 days. Cattle NS at 10 days harvest was significantly (P < 0.05) the highest (7.00%), but comparable (P > 0.05) with Rabbit NS at 10 days for NDF. Fresh and DM yields were highest for Cattle harvested at 10 and 8 days respectively. The study recommends Cattle NS as hydroponic organic NS for sorghum red as it enhances fresh and dry matter yields, and nutritive values.

COVID-19 has amplified existing imbalances, institutional and financing constraints associated with a development strategy that did not take sufficient account of challenges with emissions, environmental damage and health risks associated with climate change in a number of countries, including China. The recovery from the pandemic can be combined with appropriately designed investments that take into account human, social, natural and physical capital, as well as distributional objectives, that can also address commitments under the Paris agreement. An important criterion for sustainable development is that the tax regimes at the national and sub-national levels should reflect the same criteria as the investment strategy. Own-source revenues, are essential to be able to access private financing, including local government bonds and PPPs in a sustainable manner. Governance criteria are also important including information on the buildup of liabilities at all levels of government, to ensure transparent governance.
Despite differences in political systems, the Chinese experiences are relevant in a wide range of emerging market countries as the measures utilize institutions and policies reflecting international best practices, including modern tax administrations for the VAT, and income taxes, and benefit-linked property taxes, as well as utilization of balance sheets information consistent with the IMF’s Government Financial Statistics Manual, 2014. The options have significant implications for policy advice and development cooperation for meeting global climate change goals while ensuring sustainable employment generation with transparency and accountability.

This study analyzes the potential of making Uzbekistan’s taxation system more inclusive by introducing a tax incentive policy related to zakat (obligatory Islamic alms for the wealthy). Additionally, it explores the establishment of relevant institutions to facilitate zakat collection and distribution. The study employs the method of comparative legal research, combined with exploratory research techniques, to examine taxation and zakat systems in different countries. The study’s findings indicate that incorporating zakat incentives, either in the form of tax credits or deductions, into Uzbekistan’s taxation system can enhance the role of zakat institutions in the country’s economy and reduce tax evasion to some extent. Moreover, it proposes a preliminary model of zakat management for Uzbekistan based on conclusions of the comparative study of various countries and analysis of the national legislation. Finally, the research highlights the necessity of a systematic approach to educate the public about zakat obligations, which is crucial for operation of proposed zakat management model and improving compliance. The study provides essential policy recommendations, including the implementation of zakat tax incentives, enhancing public zakat literacy, and ensuring the efficient operation of zakat institutions. By adopting these measures, the government of Uzbekistan can foster a more equitable and effective taxation system, contributing to socioeconomic development and poverty alleviation.