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 article addresses the pressing issue of training and mediation for conflict resolution among employees within a corporate setting. Employing a methodology that includes literature analysis, comparative studies, and surveys, we explore various strategies and their effectiveness in mitigating workplace conflicts. Through a comprehensive comparison with metrics and conclusions from other scholarly works, we provide a nuanced understanding of the current landscape of conflict resolution practices. As a result of our research, we implemented a tailored training program focused on conflict resolution for employees within a mobile company, alongside the development of a competency framework designed to enhance conflict resolution skills. This framework comprises five integral components: emotional, operational, motivational, behavioral, and regulatory. Our findings suggest that training in each of these competencies is essential for fostering a healthy workplace environment and must be integrated into organizational practices. The importance of this initiative cannot be overstated; effective conflict resolution skills are not only vital for individual employee wellbeing but also crucial for the overall efficiency and productivity of the organization. By investing in these competencies, companies can reduce turnover, enhance team cohesion, and create a more positive and collaborative workplace culture.

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.

Border areas can play a crucial role in market integration and infrastructure development between Central Asian countries, thus creating favorable economic growth and regional cooperation conditions. This study aims to assess the economic impact of border areas between Kazakhstan and Uzbekistan, focusing on their role in enhancing market integration and infrastructure development to foster regional growth and cooperation.  Focusing on labor and capital as essential production drivers, this study employs a sophisticated panel data regression model to explore the Cobb-Douglas production function’s application in these border territories. The research findings indicate that regions’ elasticity towards capital and labor inputs vary, necessitating differentiated economic strategies. For capital-intensive areas, we recommend prioritizing investments in infrastructure and technology to boost production outputs. Conversely, in regions where labor significantly influences production, the emphasis should be on human capital development through education, training, and improved labor market conditions. The study’s insights into the evolving trade relations between the two countries underscore the need for flexible economic policies to enhance regional integration and cooperation. This research not only fills a crucial knowledge gap but also offers a blueprint for leveraging the diverse economic landscapes of Central Asia’s border areas in future policy-making and regional economic strategy.

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.