Public-Private Partnerships (PPPs) are mostly presented as a means to introduce efficient procurement methods and better value for money to taxpayers. However, the complexity of the PPP mechanism, their lack of transparency, accounting rules and implicit liabilities make it often impossible to perceive the amount of public expenditure involved and the long-run impact on taxpayers, providing room for fiscal illusion, i.e., the illusion that PPPs are much less expensive than traditional public investments. This psaper, thanks to a systematic review of the literature on the EU countries experience, tries to unveil the sources of this illusion by looking at the reasons behind the PPPs’ choice, their real costs, and the sources of fiscal risks. The literature suggests that PPPs are more costly than public funding, especially when contingent liabilities are not taken into account, and are employed as mechanisms to circumvent budgetary restrictions and to spend off-balance. The paper concludes that the public sector should share more risks with private sectors by reducing the amount of guarantees, and should prevent governments from operating through a sleight of hand that deflects attention away from off-balance financing, by applying a neutral fiscal recording system.

The objective of the study was to determine the relationship between open government and municipal effectiveness State a region of the Peruvian jungle. The research followed a quantitative approach with a non-experimental, cross-sectional, and correlational design. The population comprised citizens of State in a region of the Peruvian jungle, with a sample of 625 individuals. A structured survey was employed as the data collection technique, using a validated questionnaire as the instrument. The results revealed a positive, high, and significant correlation between governance and municipal effectiveness (Spearman’s Rho = 0.813, p < 0.01). Furthermore, the dimensions of transparency, integrity, accountability, and citizen participation showed moderate to high correlations with municipal effectiveness, with accountability (Rho = 0.779) emerging as the most influential dimension. It was concluded that the principles of open government play a crucial role in shaping the perception of effective municipal management. This underscores the need to strengthen transparency, integrity, and citizen participation policies to enhance public services and foster trust in local authorities.

Outsourcing logistics operations is a common trend as businesses prioritize core activities. Establishing a sustainable partnership between businesses and logistics service providers requires a systematic approach. This study is needed to develop a more effective and adaptive framework for logistics service provider selection by integrating diverse criteria and decision-making methodologies, ultimately enhancing the precision and sustainability of procurement processes. This study advocate for leveraging industry-based knowledge in procurement, emphasizing the need to define decision-making elements. The research analyzes nearly 300 logistics procurement projects, using a neural network-based methodology to propose a model that aids businesses in identifying optimal criteria for evaluating logistics service providers based on extensive industry knowledge. The goal of this study is to develop and test a practical model that would support businesses in choosing most suitable criteria for selection of logistics service providers based on cumulative market patterns. The results of this study are as follows. It introduces novel elements by gathering and systematizing unique market data using developed data processing methodology. It innovatively classifies decision-making elements, allocating them into distinct groups for use as features in a neural network. The study further contributes by developing and training a predictive model based on a prepared dataset, addressing pre-defined goals, expectations related to green logistics, and specific requirements in the tendering process for selecting logistics service providers. Study is concluded by summarizing suggestions for future research in area of adopting neural networks for selection of logistics service providers.

The article is devoted to formulation of theoretical principles and practical recommendations regarding organization and planning of the investigation of criminal offenses in the field of economic activity, which are committed with the participation (assistance) of law enforcement officers. The methodology for the article is chosen taking into account the purpose and tasks, object and subject matter of the study. The research results were obtained with the help of the following methods: dialectical; formal and logical; formal and legal; comparative and legal; historical and legal, complex analysis; analysis and synthesis; axiomatic; system and structural method. The obtained results of the study indicated that organization and planning of the investigation of criminal acts under consideration is a purposeful activity of the authorized bodies, which is carried out under the guidance of the investigator, detective of the pre-trial investigation body. These activities require systematic, comprehensive approach and must take into account a wide range of circumstances that can affect the process and results of the investigation: the nature of the criminal offense, access to the necessary financial, human and technical resources; the competence of the investigator, the detective; terms and deadlines for investigation and presenting materials to the court, establishing effective cooperation between competent authorities. The study highlights the peculiarities of the organization and planning of the investigation of criminal offenses in economic activities, when law enforcement officers are involved, and suggests directions for improving the effectiveness of their implementation.

Information transparency is a basic principle of good governance that few studies in the literature have thoroughly examined. Riau Province in particular has a high record of land and forest conflicts that needs urgent response, yet environmental policies have mostly been scrutinized for its resource extraction and regulation aspects, not their aspect of information transparency. Low proactive disclosure of information from local governments is a recurring issue in Riau Province, so FITRA Riau initiated the Public Information Openness Index (IKIP) to cover the Riau Province and 12 regencies/cities. To address this research gap of governmental public bodies’ information transparency, this study conducted the novel substantive approach critical review to see the extent of local government’s transparency regarding their budgeting for one of Riau’s most prevalent issues, namely land and forest governance (TKHL). From March to September 2019, this study used a triangulation of data collected from information access tests, IKIP evaluation, and focus group discussion involving the Riau Information Commission, the Information Management and Documentation Officers (PPID) of the 12 regencies, and the Governor of Riau Province. After analyzing the four aspects of regulation, institution, budget, and TKHL information, results determined that the most open region in Riau Province is Indragiri Hulu, and the least open region is Kuantan Singingi. Information transparency is still limited in procedural terms, in which all regions have more or less fulfilled the administrative regulation demands but the substance of the public information across all aspects is too generic to truly inform the public of the regions’ TKHL.

Spiritual Intelligence (SI) has become a key contributor towards enhancing employee well-being and job satisfaction (JS) in the modern competitive business world. This study examines the impact of SI on JS among Sri Lankan IT professionals, considering gender’s role in this relationship. Analyzing data from 383 respondents using Partial Least Square Structural Equation Modeling (PLS-SEM), the study reveals a strong positive correlation between SI and JS, with no moderating effect on gender. The study highlights the importance of embedding SI into HR and organizational policies to enhance workforce resilience and retention while contributing to broader industry development and global competitiveness in the IT sector.