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.

Rural tourism plays a crucial role in rural development in Indonesia by providing employment opportunities, livelihood, infrastructure, cultural preservation, and environmental preservation. However, it is prone to external shocks such as natural disasters, public health events, and volatility in the national and global economy. This study measures the resilience of rural tourism to external shocks caused by the COVID-19 pandemic in 24 rural tourism destinations in Indonesia covering four years from 2019 to 2022. A synthetic composite index of the Adjusted Mazziotta-Pareto index (AMPI) is used to measure rural tourism resilience followed by clustering analysis to determine the typology of the resilience. The AMPI measure is also compared with the conventional Mazziotta-Pareto index (MPI) method. The resilience index is composed of capacity and performance components related to resilience. The results show that in the first year of COVID-19, most tourism villages in Indonesia were severely affected by the pandemic, yet they were able to recover afterward, as indicated by positive differences in the AMPI index before and after COVID-19. Thus, rural tourism villages in Indonesia have a strong capacity and performance to recover from pandemic shock. Lessons learned from this analysis can be applied to policies related to rural tourism resilience in developing countries.

Objective: This research analyzed the psychometric properties of the Ambivalent Classism Inventory (ICA) in Peru. Methodology: A critical review of literature related to poverty, inequality, and structural gaps was conducted, involving 882 participants aged 14 to 89 years (M = 24.61, SD = 9.07). Results: Exploratory-confirmatory factor analyses were satisfactory, finding a similar factorial structure to the original scale and the adaptation (hostile classism, protective paternalism, and complementary class differentiation). Regarding items, there was a reduction, leaving only 12; however, comparing alternative models, the three-factor structure with 12 reagents showed adequate fit (χ² = 214.588, df = 51, p < 0.001; CFI = 0.996; RMSEA = 0.060; SRMR = 0.033), allowing for invariance testing. Practical Implications: The scale allows for investigating attitude profiles of individuals with privileged social class. Contribution: The instrument is a valuable contribution, considering that the nation has a high poverty rate, leading to economic, political, and social inequality among the population.

History, as a remembrance of a country’s rise and fall, is hardly neglected by the public, through various ways. The once hit cultural exploration program National Treasure on CCTV once again inspired millions of people to pay their attention back to the country’s glorious history. In the first season of the program, nine museums ranging from the Palace Museum to other eight major museums throughout China are participating, and each of which needs to select three most precious treasures in its museum to present its “previous history” and “present life”. Through this form, this show aims to inspire more people to get involved in the ancient civilization and make the national treasures “come live”.

This paper aims to explore the issue of human actions in Islamic thought, focusing on the various stances regarding determinism, free will, and the intermediate position between them. This topic is linked to an ontological question: What are the limits of human responsibility for their actions? Our view is that the different positions on human actions reflect the presence of pluralism within Islamic thought, specifically through the discipline of Islamic theology (kalām). The difference in positions about the human actions within the science of theology expresses the vitality of Islamic thought and its appreciation of the right to differ between theological schools such as the Mu’tazila, Shi’a, and Sunnis, especially in an era dominated by the rationalism of Mu’tazila thought influenced by the methodology of Greek philosophical thought. This difference was recognized, especially in the third and fourth centuries AH/ninth and tenth centuries AD. We consider this difference in discussing the subject of the human actions as evidence of the principle of pluralism in Islam, which allows us to speak of the existence of a significant degree of intellectual tolerance, a subject that has not been studied to date. The prevailing view in studies today on this subject is that the theological groups accuse each other of unbelief, which is a mistaken position, because the saying of unbelief did not appear until after the fourth century AH/tenth century AD when transmission, reliability, and conservatism prevailed in Islamic thought. In addressing this issue, we examine three major stances on human actions as represented by three theological schools: The Mu’tazila (who advocated free will in human actions), the Jabriya (who advocated determinism in human actions), and the Ash’ariyya (who upheld the theory of acquisition). Once this is accomplished, we will explore the philosophy of pluralism in Islam through the lens of kalām. The most important conclusion we reached is that the debate on human actions opened, by the mid-4th century AH/10th century CE, an intellectual horizon that laid the foundations for pluralism in Islamic theological discussions. However, this horizon was soon closed due to various factors, which we have discussed throughout the paper.