With the declaration of the Sustainable Development Goals (SDGs), the importance of localisation principles and, consequently, the local-level institutions in implementing development policies came to the forefront. India adopted a thematic approach by condensing the seventeen goals into nine themes, to be worked upon by the local administrative units, furthering that each Village Panchayat (constitutionally known as Grama Panchayats) should select a theme in a plan year and strive towards attaining it. For the South Indian state of Kerala, with its good trajectory of decentralised governance, this localisation process of SDGs was rather smooth. In this article, we discuss the case of the best-performing Grama Panchayat (GP) in Kerala, which has identified ‘Village with Self-Sufficient Infrastructure’ as the development theme. Through qualitative research methodology, we examine how the Panchayat included projects specific to this theme in the development plans and how the implementation helped produce effects on multidimensional aspects of SDGs using the SDG Impact Assessment Tool. The case studies of different infrastructure-based projects endorse that with proper planning and implementation of such projects, the lowest tier of administration can significantly contribute to the improvement of development goals. We have delineated full fund utilisation through convergence schemes, community participation, and strong monitoring mechanisms as the factors leading the selected Panchayat to be the champion of the cause. The accomplishment exhibited by the Panchayat by integrating SDGs into the Village Development Plan through the projects on the theme of self-sufficient infrastructure can be well emulated by other local bodies across the world.

The internationalization of higher education began to take shape during the period of the Republic of China. This trend manifested in various forms and encompassed a rich array of activities, including the construction of teaching staffs, the exchange of international students, and the presence of overseas scholars giving lectures in China. Between 1899 and 1945, Japanese institutions sent nearly 200 academic overseas students to China. With the establishment and improvement of the internal system of universities in the Republic of China, these students were able to study and interact with Chinese scholars. The forms of communication were diverse, the content was rich, and the channels were smooth, making the process lively and interesting with distinct characteristics of the era. Consequently, this group became both participants and witnesses in the internationalization process of universities in the Republic of China. However, the full-scale Anti-Japanese War disrupted the internationalization of universities, causing it to deviate from its normal trajectory. Some Japanese academic overseas students who had previously studied in China became instruments of Japanese imperialism’s cultural invasion and educational colonization. These students played a significant role in promoting the “alternative internationalization” of universities in the Republic of China. In short, examining the involvement of Japanese academic overseas students providing us a unique insight into the general situation and processes of internationalization at universities in the Republic of China during different historical periods.

This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.

The COVID-19 epidemic caused unexpected complications, complexities and challenges in higher educational institutions (HEIs). In order to promote and strengthen the role of women leadership, this study aimed to clarify the unique challenges faced by female leaders at Saudi HEIs during the epidemic, find possible solutions to these challenges, and provide policy as well as management implications. A systematic literature review (SLR) was conducted, examining 27 records (i.e., research papers, articles and conference studies). The data were qualitatively analysed and categorized based on themes like challenges faced, opportunities recognized, and solutions proposed. Findings highlighted women leaders in Saudi HEIs grappled with multiple challenges, including technological barriers, cultural constraints, and increased workloads. Merging challenges with solvable strategies offers a forward-looking perspective, advocating for systemic changes that can shape a resilient and inclusive future for HEIs in Saudi Arabia.

The major goal of decisions made by a business organization is to enhance business performance. These days, owners, managers and other stakeholders are seeking for opportunities of modelling and automating decisions by analysing the most recent data with the help of artificial intelligence (AI). This study outlines a simple theoretical model framework using internal and external information on current and potential clients and performing calculations followed by immediate updating of contracting probabilities after each sales attempt. This can help increase sales efficiency, revenues, and profits in an easily programmable way and serve as a basis for focusing on the most promising deals customising personal offers of best-selling products for each potential client. The search for new customers is supported by the continuous and systematic collection and analysis of external and internal statistical data, organising them into a unified database, and using a decision support model based on it. As an illustration, the paper presents a fictitious model setup and simulations for an insurance company considering different regions, age groups and genders of clients when analysing probabilities of contracting, average sales and profits per contract. The elements of the model, however, can be generalised or adjusted to any sector. Results show that dynamic targeting strategies based on model calculations and most current information outperform static or non-targeted actions. The process from data to decision-making to improve business performance and the decision itself can be easily algorithmised. The feedback of the results into the model carries the potential for automated self-learning and self-correction. The proposed framework can serve as a basis for a self-sustaining artificial business intelligence system.

This research study aims 1) to create a structural equation model for sports sponsorship of halal products in Thailand and 2) to examine the direct and indirect influence of variables that are components of the structural equation model for halal products, specifically in the context of becoming a sports sponsorship for halal products in Thailand. The study focused on a sample group of Thai Muslims interested in watching and following the news and participating in Thai sporting events. The researcher chose a sample size of 400 participants from this population, excluding backup data gathering and data analysis, to ensure the questionnaire’s quality and dependability. The results of the data analysis from the structural equation model created show that it is consistent with empirical data. The results of the statistical hypothesis test reveal that the level of religious adherence and the level of awareness of entering into sponsorship have both direct and indirect influences on consumer attitudes and purchase intentions with statistical significance at 0.01. It can also be identified that if a sponsor increases awareness among Muslim viewers through branding or product presentations in events that feature halal symbols or indicate compliance with religious standards, it will lead to a more positive attitude and higher purchase intentions. This insight can be applied to marketing promotion in administrative regions or countries where the majority of the population is Muslim.