Freshwater problems in coastal areas include the process of salt intrusion which occurs due to decreasing groundwater levels below sea level which can cause an increase in salt levels in groundwater so that the water cannot be used for water purposes, human consumption and agricultural needs. The main objective of this research is to implementation of RWH to fulfill clean water needs in tropical coastal area in Tanah Merah Village, Indragiri Hilir Regency, with the aim of providing clean water to coastal communities. The approach method used based on fuzzy logic (FL). The model input data includes the effective area of the house’s roof, annual rainfall, roof runoff coefficient, and water consumption based on the number of families. The BWS III Sumatera provided the rainfall data for this research, which was collected from the Keritang rainfall monitoring station during 2015 and 2021. The research findings show that FL based on household scale RWH technology is used to supply clean water in tropical coastal areas that the largest rainwater contribution for the 144 m² house type for the number of residents in a house of four people with a tank capacity of 29 m² is 99.45%.

Papua, one of the provinces in Indonesia, is recognized for its limited infrastructure and high poverty rates. This limitation undoubtedly emphasizes the government’s special attention toward augmenting foreign and domestic investments by expanding industrial sectors to absorb more labor, thereby aiming to enhance the region’s economic performance. The focus of the study seeks to assess the extent to which foreign and domestic investments, industrial employment, and the proliferation of industries in Papua contribute to increasing the Gross Development Product (GDP) and reducing poverty. By employing secondary data from 2016 to 2022 and utilizing the Regression Data Panel method, it encompasses 29 districts. The findings reveal that domestic investment, employment in the industrial sector, and the number of industries significantly influence poverty rates. However, as conclusion, foreign investment, surprisingly, demonstrates no substantial impact on economic performance. This unexpected result might be attributed to issues linked with the inadequate quality of financial performance, which doesn’t align with the available investment funds. Utilizing the analytical network process (ANP), the study outlines two primary strategies. The first involves prioritizing investment expansion by focusing on both domestic and foreign investments. The second strategy emphasizes industrial revitalization through augmenting the number of industries and enhancing labor participation in the industrial sector.

This study examines the challenges and needs faced by non-profit organisations (NPOs) in Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs), particularly focusing on sections 3 and 4. Employing a mixed-method approach, the research combines qualitative and quantitative methods. Surveys were conducted with Colombia NPOs, official documents were analysed, and comparative case studies were performed. In-depth interviews and participant observation were also utilised to gain a comprehensive understanding of the obstacles and current practices within the Colombian context. The findings reveal that NPOs in Colombia encounter significant difficulties in adopting IFRS due to the complexity of the standards, lack of specialised resources, and the need for specific training. Internal challenges such as deficiencies in staff qualifications and training, resistance to change, and technological limitations were identified. Externally, ambiguities in the legal framework and donor requirements were highlighted. The case study illustrated that, while there are similarities between IFRS for SMEs and the IFR4NPO project, specific adaptations are essential to address the unique needs of NPOs. This research underscores the necessity of developing additional guidelines or modifying existing ones to enhance the interpretation and application of IFRS in Colombia NPOs. It is recommended to implement proactive strategies based on education and legislative reform to improve the transparency and comparability of financial information. Adopting a more tailored and supported accounting framework will facilitate a more relevant and sustainable implementation, benefiting Colombian NPOs in their resource management and accountability efforts.

Cybercrime poses a growing threat to individuals, businesses, and governments in the digital age. This research aims to conduct a comprehensive study of the legal frameworks developed by international organizations to combat cybercrime, providing a comparative analysis of their approaches and highlighting strengths, weaknesses, and areas for improvement. The study employs a qualitative research methodology, utilizing a doctrinal approach to examine primary and secondary legal sources for data analysis. The results reveal the ongoing efforts of the United Nations and other international bodies to establish a unified approach to combating cybercrime through conventions on Cybercrime. The research emphasizes the importance of harmonizing laws, fostering international cooperation, and adapting to evolving cyber threats while maintaining a balance between security and individual rights. Recommendations include strengthening legal frameworks, enhancing public-private partnerships, and investing in capacity building and technical assistance for developing countries. The study concludes by highlighting the critical importance of comprehensive and harmonized cybercrime legislation in the global fight against cybercrime and calls for continued efforts to address the challenges posed by this ever-evolving threat.

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.