This research aims to assess the impact of bargaining power on budget implementation while also considering the deviation in capital expenditure as a moderating factor. The research sample included 34 provincial governments in Indonesia between 2019 and 2022. The sample determination method used purposive sampling, so the final sample size was 134 observations. The research employed panel data regression to test the hypotheses and continued with the Chow, Lagrange multiplier, and Hausman tests. The study results indicate that bargaining power has a positive and significant effect on budget implementation, with the deviation in capital expenditure not diminishing its impact. The research’s practical implication is that regional governments must effectively manage their revenues to finance regional spending needs through regional tax intensification and extensification policies. The study contributes to signaling theory by highlighting that regional governments can finance regional spending needs through fiscal independence and society’s involvement. It also contributes to agency theory by demonstrating that capital expenditure deviation in the form of information asymmetry in regional governments does not reduce their ability to finance regional expenditure needs. Nonetheless, the study suggests that the proxies used in this research are limited, and further exploration of other proxies to measure tested variables. This research provides new knowledge for stakeholders regarding the dynamics of regional budgeting, especially regarding assessing the impact of bargaining power on budget implementation and considering deviations in capital expenditure as a moderating factor.

This research, with a qualitative approach, is based on a literature review and a press analysis related to mergers, acquisitions and dissolutions of Higher Education Institutions in South America. Our findings evidence a gap in the academic literature for analyzing and understanding these processes. The literature on the subject is scarce; however, the press has recorded them in a constant way. While in the past this phenomenon was mainly among public universities, currently it is a fundamentally private trend. The main reasons to carry out this process by Higher Education Institutions are those related to geographic expansion or positioning (for merger processes), absorption and concentration of institutions by groups of interest (for merger processes, acquisition) and, the crisis resulting from the financial-administrative management of the institutions, as well as the non-compliance with national and international quality standards designed by accreditation agencies and institutions (for dissolution processes). On the contrary of some literature results, in any of the processes the search for prestige or reputation by the institutions was detected as a reason.

The rapidly growing construction industry often deals with complex and dynamic projects that pose significant safety risks. One of the state-owned companies in Indonesia is engaged in large-scale toll road construction projects with a high incidence of workplace accidents. This study aims to improve safety performance in toll road construction by implementing the Scrum framework. The study uses a System Dynamics approach to model interactions between the Scrum framework, project management, and work safety subsystems. Various scenarios were designed by modifying controlled variables and system structures, including introducing a punishment entity. These scenarios were evaluated based on their impact on reducing incidents and the incident rate over the project period. The results indicate that the combined scenario significantly reduces incidents and incident rates in different conditions. The study also finds a strong relationship between Scrum framework implementation and improved safety performance, demonstrating a reduction in incidents and incident rates by over 50% compared to existing conditions. This research underlines the effectiveness of the Scrum framework in enhancing safety in construction projects.

Purpose: Today’s challenges underscore the importance of energy across all segments of life. This scientific paper investigates the multifaceted relationship between energy efficiency, energy import reliance, population heating access, renewable energy integration, electricity production capacities, internet utilization, structural EU funds, and education/training within the framework of economic development. Methodology: Using data from selected European countries and employing self-organizing neural networks (SOM) and linear regression, this research explores how these interconnected factors influence the journey toward a sustainable and prosperous economic future. Results: The analysis revealed a strong connection between energy efficiency and numerous socioeconomic factors of modern times, with most of these connections being non-linear in nature. Conclusion: As countries work toward sustainable development goals, prioritizing energy efficiency can contribute to improved quality of life, economic growth, and environmental sustainability.

This research explores the interactions within supply chains in the manufacturing sector, with a special emphasis on the distinctive obstacles encountered by the mosquito coil industry. The study is motivated by the need to comprehensively understand and address the multifaceted challenges encountered by manufacturers in their supply chain processes. The mosquito coil industry holds significant importance in Malaysia, primarily due to the country’s tropical climate, which is conducive to mosquito proliferation and the transmission of mosquito-borne diseases. Nowadays, there are growing complexities and disruptions experienced by the mosquito coil sector’s supply chain, prompting an in-depth investigation. The main objective is to identify the challenges and resilience strategies employed by manufacturers in this sector, providing an understanding that contributes to the broader discourse on supply chain dynamics. Employing a qualitative case study methodology, this research engages in extensive data collection through interviews, document analysis, and direct observations within the selected mosquito coil manufacturing entity. This methodology allows for an immersive exploration of the challenges faced, revealing insights into the factors influencing the supply chain dynamics. The study reveals a wide array of challenges, from obtaining raw materials to managing distribution logistics, underscoring the unique complexities specific to the sector. As a result, the research identifies and analyzes resilience strategies implemented by the mosquito coil manufacturer to mitigate challenges, such as procurement challenges faced in financial related issues, logistical complexities occurred from recent years’ worldwide pandemic, production disruptions from company’s human resource-related issues, global factors from the company’s competitors and market challenges, and technology integration from rapid technological advancements. Thus, implications of this study extend beyond the mosquito coil sector, contributing valuable knowledge to the academic community, practitioners, and policymakers involved in supply chain management. The research not only addresses the identified challenges but also serves as a foundation for enhancing the overall understanding of manufacturing supply chain dynamics, thereby fostering informed decision-making for improved industry resilience.