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.

Purpose: This review mainly aims to identify the lean practice conducted in hospitals, determining what problems lean practice can be helpful to solve in the hospitals. Data sources: Four electronic databases (Scopus, Web of science, Medline, and PubMed) were conducted for searching related literature in this review. Study selection: These studies in the hospitals that related lean healthcare practice and contained outcome variables were included. Data extraction: Related information such as research design, countries, lean tools, outcome variables, results were extracted. Results of data synthesis: 20 eligible articles were identified in this review. There was 20% lean practice being conducted in emergency department of hospitals in this review. Six cases have implemented lean in Brazilian hospitals. There were 12 cases implemented lean practice through Value Stream Mapping. Conclusion: Lean practices were highly valued in Brazilian hospitals, and it was frequently implemented in hospital emergency department. Value Stream Mapping and process mapping were the most commonly used lean tool. Waiting time, lead time and Length of Hospital Stay (LOS) were the primary indicators reflecting improvements in this review.

The government’s land registration program aims to protect communities from future land disputes. However, lack of community support presents challenges to its process and implementation. Utilizing a qualitative case study approach, this article examines these challenges from the community’s perspective, focusing on land registration, community participation, and implementation dynamics. It suggests that learning from these dynamics can enhance the program’s effectiveness, highlighting the need for a systematic approach to community involvement.

The need for global energy conservation has become more urgent because of the negative effects of excessive energy use, such as higher fuel consumption, greater environmental pollution, and depletion of the ozone layer. There has been a significant increase in the demand for central and high-capacity household air conditioning systems in Muscat in recent years. The need for this is influenced by factors such as arid climate, increasing temperatures, air pollution, and population increase. As a result, there has been a significant increase in electricity use, putting a strain on power resources. To tackle this difficulty, the incorporation of solar collectors as supplementary thermal compressors in air conditioning systems offers a chance to utilise renewable energy sources. The objective of this hybrid technique is to enhance the effectiveness of cooling systems, hence minimising the need for electricity and lowering the release of environmental pollutants.

The article addresses the issue of educational development policy in Ukraine: the main trends and ways, means, technologies of their implementation. It has been observed that educational policy is developing and changing under the influence of such factors as Russia’s military actions against our country, European integration and globalisation. It has been taken into account that globalisation trends in the world integration, according to which globalisation processes should be reflected not only in the foreign economic, political or technological spheres, but also, as a consequence, in the development of technologies for training future teachers. Integration of digital technologies in the educational process is one of the key tendencies in the modern educational policy in Ukraine. The characteristics of the most used technologies of augmented reality in the modern school of Ukraine have been outlined. The algorithm for displaying generalized information about a particular application was proposed, namely: payment, accessibility, language, system requirements; learning opportunities; practical value; website; video about the application. The model of the formation of future teachers’ skills to use augmented reality technologies in the process of natural sciences studying has been proposed. We consider it as a component of a holistic system of future teachers’ professional training. The conceptual basis for the development of the model is a multi-subject educational paradigm, which is considered to be open, self-developing and self-organizing, causing a fundamental change in the behavior and relationships of the educational process participants. The proposed model is implemented in the authors’ methodological system, which ensures the interconnected activities of all participants in the educational process. Its systemic factor is the goal of improving the quality of the future natural sciences teachers’ professional training by developing their skills in using AR technology. The end result is an increase in the level of future natural sciences teachers’ readiness to use AR technology in their professional activities.

This article discusses one of the problems of using digital technologies, namely the complexity of assessing the effectiveness of their implementation. Since the use of digital twins at the enterprises of the fuel and energy complex (FEC) has recently become relevant, the authors have chosen the digital twins technology for consideration in this article. For the successful implementation of digital technologies, the authors propose a system of evaluation indicators that will measure the effectiveness of Digital Twins implementation and determine the benefits obtained. The advantages of digital twins include improved management and monitoring, optimization of production processes, prediction of equipment failures, as well as reduced maintenance costs and increased overall efficiency of FEC systems. As a methodological basis for the study, authors use the system of balanced indicators proposed by R. Kaplan and D. Norton, which served as the basis for the development of a set of performance indicators of the fuel and energy complex enterprise with the introduction of digital twins. As a result of the study, a list of indicators for monitoring the effectiveness of digital twins implementation was determined. The study identifies performance indicators for digital twin implementation, with future research aimed at quantitative assessments. The enterprise can implement a digital twin system with a WACC of 10.99%, payback period of 8.06 years, IRR exceeding the discount rate by 9.07%, a 3.5% reduction in harmful emissions, and a 2.5% efficiency increase.