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.

The modification of the Turia River's course in the 1960s marked a pivotal transformation in Valencia's urban landscape, evolving from a flood protection measure into a hallmark of sustainable urban development. However, recent rainfalls and flooding events produced directly by the phenomenon known as DANA ((Isolated Depression at High Levels) in October 2024 have exposed vulnerabilities in the infrastructure, particularly in the rapidly urbanized southern areas, raising questions about the effectiveness of past solutions in the context of climate change and urban expansion. As a result of this fragility, more than 200 deaths have occurred, along with material losses in 87 municipalities, whose industrial infrastructure accounts for nearly one-third of the economic activity in the Province of Valencia, valued at 479.6 million euros. This paper presents, for the first time, a historical-document-based approach to evaluate the successes and shortcomings of Valencia's flood management strategies through policy and spatial planning analysis. Also, this paper remarks the ongoing challenges and potential strategies for enhancing Valencia's urban resilience, emphasizing the need for innovative water management systems, improved drainage infrastructure, and the renaturalization of flood-prone areas. The lessons learned from Valencia's experience in 1957 and 2024 can inform future urban planning efforts in similar contexts facing the dual pressures of environmental change and urbanization.

The study explores improving opportunities of forecasting accuracy from the traditional method through advanced forecasting techniques. This enables companies to optimize inventory management, production planning, and reducing the travelling time thorough vehicle route optimization. The article introduced a holistic framework by deploying advanced demand forecasting techniques i.e., AutoRegressive Integrated Moving Average (ARIMA) and Recurrent Neural Network-Long Short-Term Memory (RNN-LSTM) models, and the Vehicle Routing Problem with Time Windows (VRPTW) approach. The actual milk demand data came from the company and two forecasting models, ARIMA and RNN-LSTM, have been deployed using Python Jupyter notebook and compared them in terms of various precision measures. VRPTW established not only the optimal routes for a fleet of six vehicles but also tactical scheduling which contributes to a streamlined and agile raw milk collection process, ensuring a harmonious and resource-efficient operation. The proposed approach succeeded on dropping about 16% of total travel time and capable of making predictions with approximately 2% increased accuracy than before.

Over the past twenty years, service organizations have adopted total quality management to enhance their service quality, significantly impacting business performance, customer satisfaction, and profitability. This study delves into policy development of sustainable quality management theory, benefits, and various service components, while reviewing its implementation in services industries and policy innovation. The concept of Sustainable Quality Management 4.0 (SQM 4.0) integrates sustainable management, traditional quality management, and Quality 4.0 principles to optimize resources, reduce environmental impacts, and enhance decision-making through Industry 4.0, IoT, AI, and big data analytics. The findings offer valuable framework and policy insights for managers and practitioners on quality management and service systems, providing an implementation framework for Sustainable Quality Management in the service sector. The paper outlines comprehensive elements and strategies for implementation as a SQM framework for attaining sustainable quality management in the services industry.

Despite many investigations concerning antecedents of organizational commitment in the workplace, very few studies so far have analyzed the direct or indirect impact of HR change leadership role on organizational commitment via HR attribution. Therefore, given the reciprocal principle of social exchange theory, attribution theory and signal theory, this study formulated hypotheses and a model to test the relationships between included variables by employing the mixed-method approach. In-depth interviews were initially conducted to develop questionnaires to collect quantitative data. Employing PLS-SEM to analyze the data collected from 1058 employees working in 24 sustainable enterprises in Vietnam, the findings show that the degree of adopting HR change leadership role was positive, directly affecting organizational commitment. Also, both well-being and performance HR attribution play partially mediated roles in the relationship. The findings suggest that the organizational commitment depends on not only how the degree of adopting HR change leadership role is executed, but also how employees perceive and interpret the underlying management intent of these practices. In a sustainable context, adopting HR change leadership role plays a critical role in shaping employees’ interpretations of sustainable HR practices and their subsequent attributions. Besides, employees’ belief on why are sustainable HRM practices implemented has an influence on the organizational commitment that in turn contributes to the overall sustainable performance.

In the current digital age, financial development has seen substantial shifts, particularly in buying and selling activities that are now facilitated by digital technology or electronic transactions (e-commerce), which offer convenience at relatively low costs. However, micro, small, and medium enterprises (MSMEs), which play a crucial role in the economy, must adapt to these advancements to sustain and grow their businesses. Despite the widespread adoption of e-commerce, many MSMEs have yet to fully capitalize on this technology. Limited knowledge often leads to hesitation in embracing e-commerce opportunities. Consequently, this study seeks to explore how innovation, information management, and e-commerce adoption impact MSME performance and its implications for business sustainability. The research targets MSME owners and managers in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang, and Bekasi) and nearby regions, with a sample of 420 individuals selected through random sampling. Data was collected through an online survey (Google Forms) administered to MSME management. The survey items were tested for validity and reliability, and the data analysis was conducted using various regression analyses with SEM-PLS and Smart-PLS3. The study’s findings highlight the following key points: 1) E-commerce adoption significantly enhances information management, which supports MSME sustainability; 2) E-commerce adoption also improves performance through better information management, further promoting MSME sustainability; 3) While technology is important, e-commerce adoption is the primary factor driving MSME sustainability, with technology serving as a secondary factor.