The purpose of this study is to investigate customer satisfaction with quality of service known as SERVQUAL improvement or service quality competitiveness in emerging markets. Using Indonesian government medical care as an example the author examines the satisfaction of patients. Information and data were collected through a survey of 399 BPJS users in Indonesia. All data were analyzed using Smart PLS. This study demonstrates that there is a negative value associated with the five-dimensional gap. As a result, the care provided to BPJS patients is below par. Specifically, the sensitivity dimension has the largest disparity at 0.15, while the physical evidence dimension has the smallest at 0.49. In order to raise the level of service provided, it may be necessary to take direct measures or examine tangible evidence. This study develops the relationship between different quality service models. There appears to be a substantial increase in the body of literature in the area of service quality, allowing for constant updates and the incorporation of the lessons learned from the experiences of the departed. These revised guidelines are intended to aid SERVQUAL study participants. The study gives practical support to academics and practitioners in directing service quality improvement through the use of data collected from large-scale surveys of patients and medical professionals as doctors in Indonesia.

The agronomic and oenological behavior of the Pinot noir grape variety was studied in relation to different rootstocks on the Agroscope estate in Leytron (VS): 3309 C, 5 BB, Fercal, 41 BMGt, Riparia Gloire, 420 AMGt, 101-14 MGt and 161-49 C. Rootstock primarily influenced vigor, speed of vine establishment, and mineral nutrition of the graft. Riparia Gloire, 41 BMGt, 420 AMGt and 161-49 C rootstocks were less vigorous and, for the last three, induced a lower nitrogen and potassium supply leading to the production of slightly more acidic wines. The less vigorous rootstocks and 101-14 MGt were slightly more sensitive to water stress.

In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.

A panel data analysis of nonlinear government expenditure and income inequality dynamics in a macroprudential policy regime was conducted on a panel of 15 emerging countries from 1985–2019, where there had been a non-prudential regime from 1985–1999 and a prudential regime from 2000–2019. The paper explored the validity of the nonlinearity between government expenditure and income inequality in the macroprudential policy regime as well as the threshold level at which excessive spending reduces income inequality using the Bayesian spatial lag panel smooth transition regression (BSPSTR) and fix effect models. The BSPSTR model was adopted due to its ability to address the problems of heterogeneity, endogeneity, and cross-section correlation in a nonlinear framework. Moreover, as the transition variable often varies across time and space, the effect of the independent variables can also be time- and space-varying. The results reveal evidence of a nonlinear effect between government spending and income inequality, where the minimum level of government spending is found to be 29.89 percent of GDP, above which expenditure reduces inequality in emerging countries. The findings confirmed an inverted U-shaped relationship. The focal policy recommendation is that fiscal policy decisions that will reinforce the need for more emphasis on education and public expenditure on education and health, as important tools for improving income inequality, are crucial for these economies. Caution is needed when introducing macroprudential policies, especially at a low level of government expenditure.