Since 2007, Peru has implemented results-based budgeting in order to ensure the quality of public spending in State entities and that the population receives goods and services in a timely manner; However, the demands of the current legal and regulatory context require a progressive application to budget processes such as that of the National Penitentiary Institute, which is basically focused on the allocation of resources by the central government, the collections it receives for penitentiary work. and the TUPA; Likewise, it requires strategic programming based on results, refining the procedures for programming, formulation, execution and evaluation of the budget. The objective of this research work is to describe the relationship between results-based budget management and the quality of spending in the Altiplano-Puno Regional Directorate of the National Penitentiary Institute in the period 2019. To achieve the objective, the descriptive explanatory method was used; in addition, the questionnaire and documentary analysis were used as a data collection instrument to determine the relationship between the study variables. Finally, it is concluded that the results-based budget is significantly related to the quality of spending, which means that the entity managed to apply the results-based budgeting methodology efficiently, obtaining an improvement in the quality of spending, consequently focusing on the optimization of the use of financial resources to achieve the strategic objectives of the penitentiary administration in this region. This approach seeks not only to guarantee the correct execution of spending, but also to maximize its positive impact on the management and conditions of penitentiary centers. In this way, a results-based budget approach must be implemented and ensuring the quality of public spending will allow the Office Regional Altiplano Puno of the INPE use its resources more effectively, achieving the objectives of prison security and rehabilitation and improving conditions in penitentiary centers. The adoption of efficient and transparent management practices will contribute significantly to a more responsible and results-oriented public administration.

This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

In response to the rapid and dynamic changes in the economic environment, companies must improve their processes to maintain competitiveness. This includes enhancing their intellectual capital, with particular emphasis on effective onboarding processes, which play a crucial role in integrating new employees and retaining talent. This enhances the value of the organization’s intellectual capital and emphasizes onboarding—the training and integration of new employees—whose proper functioning impacts staff retention. Drawing on both Hungarian and predominantly foreign literature, we highlight onboarding processes and examine their implementation in Hungarian companies of various sizes. The research employed a mixed-method approach, combining semi-structured interviews and questionnaires. In-depth interviews were conducted with HR leaders from 13 Hungarian organizations to explore the existence of mentoring programs. Additionally, 161 employees across Hungary completed questionnaires, which examined their perspectives on onboarding processes and the relationship between mentoring programs and company size. We analyzed the data using chi-square tests to assess the strength of these relationships. While all large companies in our sample had formal mentoring programs, smaller companies displayed more variability, with some relying on informal or ad-hoc onboarding processes. Based on these results, we identified several key areas for improvement in onboarding processes. These include enhancing the structure of feedback interviews, ensuring more comprehensive communication channels, and strengthening mentoring programs across companies of all sizes. By addressing these gaps, companies can improve employee retention, engagement, and overall integration during the onboarding process, contributing to a more stable and motivated workforce.

Water physico-chemical parameters, such as pH and salinity, play an important role in the larval development of Aedes aegypti, the primary vector of dengue fever. although the role of these two factors is known, the interaction between pH and salinity in various aquatic habitats is still not fully understood, especially in the context of endemic areas. this study explored how the interaction between pH and salinity affects the development of Aedes aegypti larvae in dengue hemorrhagic fever (DHF) endemic areas. this study used a pure experimental design with a posttest-only control group approach. Aedes aegypti instar iv larvae were obtained from eggs collected in north kolaka regency, a dhf endemic area. the independent variables tested were pH (6 and 8) and salinity (0.4 gr/L and 0.6 gr/L), with the control group using pH 7 and no salinity. a two-way anova test was used to evaluate the interaction between pH and salinity, followed by tukey’s hsd post-hoc test to compare treatment groups. the results showed that, independently, pH and salinity had no significant effect on larval survival. however, the interaction between the two variables had a significant effect (p < 0.001). the combination of pH 8 and salinity 0.4 gr/L resulted in the highest survival rate, while pH 6 and salinity 0.6 gr/L caused a significant decrease in larval survival. the combination of alkaline pH (pH 8) and low salinity (0.4 gr/L) is the optimal condition for Aedes aegypti larval survival. the results of this study highlight the importance of considering the interaction between pH and salinity in environmental-based vector control strategies in endemic areas. further research is needed to explore other factors, such as aquatic microbiota and environmental variations, that may affect mosquito larval development.

Despite noticeable research interest, the labor-intensive Readymade Garments (RMG) industry has rarely been studied from the perspective of workers’ productivity. Additionally, previous studies already generalized that rewards and organizational commitment lead to employee productivity. However, extant research focused on the RMG industry of Bangladesh, which consists of a different socio-cultural, economic, and political environment, as well as profusion dependency on unskilled labor with an abundance supply of it, hardly considered job satisfaction as a factor that may affect the dynamics of compensations or rewards, commitment, and employee productivity. To address this research gap, this study analyzes the spillover effect of compensation, organizational commitment, and job satisfaction on work productivity in Bangladesh’s readymade garments (RMG) industry. Besides, it delves into the analysis of job satisfaction as a mediator among these relationships. We examined the proposed model by analysing cross-sectional survey data from 475 respondents using the partial least squares-structural equation model in Smart PLS 4.0. The findings show that higher compensation and organizational commitment levels lead to higher levels of job satisfaction, leading to greater productivity. This research also discovered that job satisfaction is a mediator between compensation and productivity and commitment and productivity, respectively. Results further show that increased organizational commitment and competitive wages are the two keyways to boost job satisfaction and productivity in the RMG industry. Relying on the findings, this study outlines pathways for organizational policymakers to improve employee productivity in the labor-intensive industry in developing countries.

The purpose of this study is to identify the effects of multidimensional (fuzzy) inequalities and marginal changes on the Gini coefficients of various factors. This allows a range of social policies to be specifically targeted to reduce broader inequalities, but these policies are focused primarily on health, education, housing, sanitation, energy and drinking water. It is necessary to target policy areas that are unequally distributed, such as those with access to unevenly distributed drinking water policies. The data are from the Household and Consumption Survey of 6695 households in 2003 and 9259 households in 2011. This paper uses Lerman and Yitzhaki’s method. The results revealed that the main contributors to inequalities over the two periods were health and education. These sources have a potentially significant effect on total inequality. Health increases overall inequalities, but sources such as housing, sanitation and energy reduce them. This article provides resources to disadvantaged and vulnerable target groups. Multiple inequalities are analyzed for different subgroups of households, such as place of residence and the gender of the head of household. Analyzing fuzzy poverty inequalities makes it possible to develop targeted measures to combat poverty and inequality. This study is the first to investigate the sources of Gini’s fuzzy inequality in Chad via data analysis techniques, and in general, it is one of the few studies in Saharan Africa to be interested in this subject. Some development policies in sub-Saharan Africa should therefore focus on different sources (negative effect), sources (positive effect) and the equalization effect.