Localization is globally accepted as the strategy towards attaining the Sustainable Development Goals (SDGs). In this article, we put forth the South Indian state of Kerala as a true executor of the localization of SDGs owing to her foundational framework of decentralized governance. We attempt to understand how the course of decentralization acts as a development trajectory and how it has paved the way for the effective assimilation of localization principles post-2015 by reviewing the state documents based on the framework propounded by the United Nations. We theorize that the well-established decentralization mechanism, with delegated institutions and functions thereof, encompasses overlapping mandates with the SDGs. Further, through the tools of development plan formulation, good governance, and community participation at decentralized levels, Kerala could easily adapt to localization, concocting output through innovative measures of convergence, monitoring, and incentivization carried out through the pre-existing platforms and processes. The article proves that constant and concerted efforts undertaken by Kerala through her meticulous and action-oriented decentralized system aided the localization of SDGs and provides an answer to the remarkable feat that the state has achieved through the consecutive four times achievements in the state scores of SDG India Index.

Carbon based materials are really an integral component of our lives and widespread research regarding their properties was conducted along this process. The addition of dopants to carbon materials, either during the production process or later on, has been actively investigated by researchers all over the world who are looking into how doping can enhance the performance of materials and how to overcome the current difficulties. This study explores synthesis methods for nitrogen-doped carbon materials, focusing on advancements in adsorption of different pollutants like CO₂ from air and organic, inorganic and ions pollutants from water, energy conversion, and storage, offering novel solutions to environmental and energy challenges. It addresses current issues with nitrogen-doped carbon materials, aiming to contribute to sustainable solutions in environmental and energy sciences. Alongside precursor types and synthesis methods, a significant relationship exists between nitrogen content percentage and adsorption capacity in nitrogen-doped activated carbon. Nitrogen content ranges from 0.64% to 11.23%, correlating with adsorption capacities from 0.05 mmol/g to 7.9 mmol/g. Moreover, an electrochemical correlation is observed between nitrogen atom increase and specific capacity in nitrogen-doped activated carbon electrodes. Higher nitrogen percentage corresponds to increased specific capacity and capacity retention. This comprehensive analysis sheds light on the potential of nitrogen-doped carbon materials and highlights their significance in addressing critical environmental and energy challenges.

The process of digitalization within the realm of tourism is not merely a trend but rather a significant catalyst that is rapidly propelling the comprehensive transformation of the tourism industry into a new era of technological advancement. This intricate process fundamentally involves the seamless integration and application of cutting-edge digital technologies across various tourism-related activities and services. The advent of innovative solutions that harness the immense capabilities of artificial intelligence, the analytical power of big data, the security features of blockchain, and the interconnectedness provided by the Internet of Things primarily serves to enhance the overall quality of services offered, optimize pricing strategies to align with market demands, and improve risk management protocols within the industry. This paper methods uses 100 Scopus indexed papers about Smart Tourism Development in Kazakhstan. It is imperative to underscore the fact that the ongoing digitalization process, while offering numerous advantages, simultaneously imposes rigorous new requirements concerning the qualifications and competencies of staff members, as well as the paramount importance of data security measures and the protection of consumer rights in the digital environment. The effective management of this digital transformation necessitates a holistic and integrated approach that encompasses not only the development of robust infrastructure but also the enhancement of digital literacy among employees and the establishment of a dynamic and innovative ecosystem that encourages creativity and adaptability.

The aim was to examine the relationships between selected demographic and psychographic factors and consumers' willingness to accept content generated by advanced technological innovations (AIGC) in social infrastructure. The sample consisted of 1,308 respondents. Spearman's correlation coefficient was used to examine the relationships between ordinal variables. To assess the differences between groups of respondents, a one-way analysis of variance was used, during which multiple linear regression analysis was used to confirm the predictive power of awareness and experience in relation to AI-generated content in relation to the tendency to accept such content. The study confirmed a statistically significant but weak negative relationship between the age of respondents and their willingness to accept AIGC, with younger age groups showing a slightly higher rate of acceptance. Respondents' attitudes toward the use of personal data through AI and their overall awareness of technological trends had a more significant impact on acceptance. The findings show that respondents who are open to data collection through AI technologies show a significantly higher level of acceptance of automatically generated content. Similarly, respondents who positively evaluate the current quality of AIGC have higher expectations for the future transformation of marketing strategies and media practices. The decisive factors in the social infrastructure for the acceptance of AIGC are not so much the age of the respondents, but rather their awareness, technological literacy, and level of trust in the technology itself. The study therefore recommends increasing transparency and public awareness about the use of AI in marketing and media practices in order to strengthen consumer confidence in automated content.

In immigration services, it is essential to provide good service to the public, in line with the principles of public service. However, in reality, many people still feel that they have not received optimal public service. This study addresses the issue of whether there is a direct and indirect influence of employee competence on citizen satisfaction, with the indirect influence using service quality as a mediating variable. This research employs a quantitative associative method with a population of applicants at the Surakarta Class I Checkpoint Immigration Office over one month, totaling 6236 individuals. A sample of 259 people was obtained using the Isaac and Michael table. Data collection was conducted using a questionnaire distributed via Google Forms to the applicants. The results were then analyzed using descriptive analysis, hypothesis testing with SPSS version 26, path analysis, and finally, the Sobel test. The results of the study indicate that employee competence directly affects service quality with a t-value (18.119) exceeding the t-table (1.969), but does not directly affect citizen satisfaction with a t-value (0.831) less than the t-table (1.969). Meanwhile, service quality directly affects citizen satisfaction with a t-value (10.156) greater than the t-table (1.969). Path analysis and the Sobel test also show that employee competence indirectly affects citizen satisfaction through service quality, with a Sobel test t-value of (8.87) greater than the t-table (1.969). Based on these results, it is concluded that there is no direct influence of employee competence on citizen satisfaction, but there is an indirect influence of employee competence on citizen satisfaction through service quality.

The aim of this study was to elucidate the expected moderating effect exerted by institutional owners on the intricate correlation between the characteristics of boards of directors and the issue of earnings management, as gauged by the loan loss provisions.The sample encompassed all the banks listed on the Amman Stock Exchange (ASE) over the period between 2010 and 2022, representing a total of 151 observations. The results derived from the examination clearly demonstrate that the institutional owners have a key impact on augmenting the monitoring tasks and responsibilities of the boards of directors across the study sample. The results revealed the fundamental role of such owners in strengthening the supervisory tasks carried out by boards of directors in Jordan. A panel data model has been used in the analysis. The results of this study show that the presence of the owner of an institution has a discernible moderating role in the banks' monitoring landscape. Indeed, their presence strengthens the monitoring tasks of the banks’ boards by underscoring the quest to restrict the EM decisions. Interestingly, the results support the monitoring proposition outlined by agency theory, which introduced CG recommendations as a deterrent tool to reduce the expectation gap between banks' owners and their representatives.