This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

This study aims to quantitatively analyze the equity of social service space in urban parks in China, in order to explore the equity issues faced by different social groups in accessing urban park services. The research background focuses on the importance of urban parks as social service spaces, particularly in improving residents’ quality of life and well-being. Through a comprehensive literature review, the study examines the social service functions of urban parks, the relationship between parks and social psychology, and the theoretical framework of equity. The study employs quantitative research methods, collects data on urban park usage and resident satisfaction, and defines relevant analysis variables. The data analysis section reveals the basic characteristics of park service space usage and resident well-being index through descriptive statistical methods. Subsequently, quantitative analysis is conducted to evaluate the current status of equity in urban park service space and explore the key factors influencing equity. The study reveals a significant correlation between social psychological factors, resident well-being index, and equity in park service space. Finally, the research conclusion emphasizes the importance of improving equity in social service space in urban parks and provides specific policy recommendations. At the same time, the study acknowledges its limitations and suggests future research directions. This study provides insights for urban planners and policymakers on how to enhance equity in urban park services and offers important strategic guidance for improving overall well-being of urban residents.

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.

The use of public transport is one of the concepts of sustainable transport. However, people prefer to use private vehicles, which causes various problems, one of which is the high carbon emissions produced. This research aims to encourage programs to use passenger public transportation through a carbon tax. The method in this research is descriptive quantitative with primary data and secondary data. Secondary data was developed in the research by collecting literature study sources on the concept of sustainable transportation development as well as primary data carried out by analyzing calculations regarding the implementation of the carbon tax. There are several proposals that can significantly accelerate the achievement of goals, namely a collaborative approach through collaboration between local government agencies, a policy of progressively implementing a carbon tax as a coercive policy and supported by a program to provide supporting facilities for public transportation. Decision making in this research was carried out by looking at the percentage increase in public transportation use based on the application of a carbon tax or carbon tax.

This study examines aggressive behavior among adolescents in school settings, focusing on its associations with mental health dimensions such as dysfunctional negative emotions and anxiety. A total of 403 adolescents (234 girls and 169 boys) aged 12 and 13 years participated in the study. Self-report questionnaires assessed aggressive tendencies and mental health symptoms, while demographic variables such as age and gender were also collected. Data analysis revealed a non-normal distribution, as determined by the Kolmogorov-Smirnov and Shapiro-Wilk tests. Consequently, non-parametric statistical methods were employed, including the Spearman correlation coefficient to explore relationships between variables and the Mann-Whitney U test to analyze gender differences. The results demonstrated significant positive correlations between aggressive behavior and dysfunctional negative emotions (r = 0.191, p < 0.01) and between aggression and anxiety (r = 0.275, p < 0.01). Additionally, gender differences emerged, with females reporting higher levels of mental health symptoms than males (p < 0.05). These findings highlight the complex relationship between mental health challenges and aggression, emphasizing the significant roles of gender and emotional regulation in shaping these dynamics. The study calls for the development of tailored psychological interventions that not only address aggressive behaviors but also consider the unique mental health needs and emotional profiles of adolescents, ensuring a more personalized and effective approach to support their well-being.

Presently, any development initiatives without considering sustainability can barely be imagined. There has been a paradigm shift in the focus of the development partners from the mere development to sustainable development. However, the role of development partners in bringing sustainability in livelihood assets of the rural community has long been questioned. Hence, this study aims to explore the sustainability in the form of changes in livelihood assets of a local community in Bangladesh. This study considers the changes in livelihood assets of the community over the three-time frames - before, during, and after a project implemented by a national NGO called ‘UST’ and subsequently identifies the community’s capacity to sustain the project outcomes after the completion of the project. ‘Sustainable Livelihood Framework (SLF)’ developed by Department for International Development (DFID) was utilized in this study to analyse the vulnerability and livelihood issues of the community members. Data has been collected through focus group discussions, household survey and key informants’ interviews from three distinct villages of ‘Khutamara’ union in the ‘Nilphamari’ district of Bangladesh. The finding of the study states that all the livelihood assets such as the social capital, human capital, natural capital, financial capital, physical capital have positively changed due to the interference of the development partners. This study further finds that even after the completion of project tenure, such positive trends continue to exist among the community members indicating sustainable development. Moreover, political capital- a new type of livelihood has also emerged because of the project implementation which was not quite evident before the inception of the project. In addition, this study explored the unique phenomenon of the Shabolombee Gram, where the transformation altering farmers’, livelihoods does not come from the government or the private sector but originates from a Non-Governmental Organization (NGO). Therefore, the government and its development partners may adopt and incorporate the Modified Sustainable Livelihood Framework (MSLF) to ensure the sustainable development.