The purpose of the study is to create proposals and recommendations to improve the system evaluating the quality of governance and efficient use of budget funds in order to improve public welfare and sustainable development. The research methodology included application of statistical methods to review scientific articles, legislative acts and other documents, study models for evaluating the quality of governance and efficient use of budget funds. Mathematical modeling and forecasting methods were also used to assess aspects of governance and predict the results when changes are made, including building a trend model and determining the forecast values of accrued taxes and mandatory payments for 2024–2026. The conclusions highlight there is a positive correlation between the accrued taxes and mandatory payments to the budget of the Republic of Kazakhstan, and an economic growth and changes in tax legislation. The key factors influencing the quality of governance and efficient use of budget funds were identified. Recommendations were developed to improve the quality assessment system and governance of budget funds in order to increase efficiency and responsibility in financial management. The results of the study can be used by public administration bodies and financial institutions to optimize the governance of budget funds.

Current study examines the intervening role of team creativity for the relationship of four kinds of KM practice with innovation and the moderating effect of proactiveness in IT companies based on a Knowledge-Based View (KBV). Data was collected from 316 employees of IT companies who engage in software development in teams with the help of a simple random sampling method. Results indicate that KM practices have a positive impact on innovation. Also, team creativity plays mediating role in the relation of two KM practices i.e., knowledge sharing and knowledge application with innovation. Whereas proactiveness plays a positive moderating role in the relation of knowledge application and knowledge generation with innovation. Moreover, it plays a negative moderating role in relation of Knowledge sharing with innovation. This research adds to the body of literature by suggesting a framework of knowledge diffusion, knowledge storage, knowledge generation, knowledge application, team creativity, proactiveness, and innovation in a single model. This research also adds to the body of literature by proposing the intervening role of team creativity in the relationships of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. The results of this research help the managers to use the team creativity concept to intervene in relation of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. The results of the current study also give valuable insights to managers into why they can use the proactiveness to moderate the relations of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. Current study adds in the body of literature by proposing the entire manuscript on the basis of two theories i.e., Knowledge-Based View (KBV) builds on and expands the RBV.

Effective small and medium enterprise (SME) leadership demands creative solutions to ensure organisations survive and thrive during the turbulent times that COVID-19 continues to bring. This paper explores how SME leaders (in micro and small organisations) prioritise and access the skills and development needed to provide effective and sustainable leadership to organisations, focusing on the role of resilience and the benefits it provides. Participants were selected through purposive and snowballing sampling. Online surveys and semi-structured interviews were conducted and provided qualitative data that contributes to an understanding of the role of resilience and the view of participants as to what is needed to effectively respond to a dynamic environment. Evidence shows that SME leaders prioritise learning and development opportunities that provide demonstrable benefits throughout the organisation. Building business resilience remains a fuzzy concept; however, viewing resilience as a multi-level construct offers benefits when designing and delivering development opportunities. It has been found that networking, partnerships, and relationship building promote resilience and may offer a solution to how to embed resilience building into development opportunities that SME leaders value and wish to engage with. This article contributes by illustrating and exploring leadership development within SMEs during a period of unexpected and untested uncertainty. The pandemic caused major shock waves within business communities, and SMEs were significantly affected. The research is limited in that it is expected to be a once-in-a lifetime event, and as such conditions may not be replicable, learning opportunities for other ‘shock’ events are possible. The findings of this paper have relevance to practice in that, while the event may be one-off, shocks to the business environment are not.

This paper contributes to a long-standing debate in development practice: under what conditions can externally established participatory groups engage in the collective management of services beyond the life of a project? Using 10 years of panel data on water point functionality from Indonesia’s rural water program, the Program for Community-Based Water Supply and Sanitation, the paper explored the determinants of subnational variation in infrastructure sustainability. It then investigated positive and negative deviance cases to answer why some communities successfully engaged in system management despite being located in difficult conditions as per quantitative findings and vice versa. The findings show that differences in the implementation of community participation, driven by local social relations between frontline service providers, that is, village authorities and water user groups, explain sustainable management. This initial condition of state-society relations influences how the project is initiated, kicking off negative or positive reinforcing pathways, leading to community collective action or exit. The paper concludes that the relationships between frontline government representatives and community actors are important and are an underexamined aspect of the ability of external projects to generate successful community-led management of public goods.

In the dynamic landscape of modern education, it is essential to understand and recognize the psychological habits that underpin students’ learning processes. These habits play a crucial role in shaping students’ learning outcomes, motivation, and overall educational experiences. This paper shifts the focus towards a more nuanced exploration of these psychological habits in learning, particularly among secondary school students. We propose an innovative assessment model that integrates multimodal data analysis with the quality function deployment theory and the subjective-objective assignment method. This model employs the G-1-entropy value method for an objective evaluation of students’ psychological learning habits. The G-1-entropy method stands out for its comprehensive, objective, and practical approach, offering valuable insights into students’ learning behaviors. By applying this method to assess the psychological aspects of learning, this study contributes to educational research and informs educational reforms. It provides a robust framework for understanding students’ learning habits, thereby aiding in the development of targeted educational strategies. The findings of this study offer strategic directions for educational management, teacher training, and curriculum development. This research not only advances theoretical knowledge in the field of educational psychology but also has practical implications for enhancing the quality of education. It serves as a scientific foundation for educators, administrators, and policymakers in shaping effective educational practices.