With the rapid increase in electric bicycle (e-bikes) use, the rate of associated traffic accidents has also escalated. Prior studies have extensively examined e-bike riders’ injury risks, yet there is a limited understanding of how their behavior contributes to these accidents. This study aims to explore the relationship between e-bike riders’ risk-taking behaviors and the incidence of traffic accidents, and to propose targeted safety measures based on these insights. Utilizing a mixed-methods approach, this research integrates quantitative data from traffic accident reports and qualitative observations from naturalistic studies. The study employs a binary logistic regression model to analyze risk factors and uses observational data to substantiate the model findings. The analysis reveals that assertive driving behaviors among e-bike riders, such as running red lights and speeding, significantly contribute to the high rate of accidents. Moreover, the lack of protective gear and inadequate safety training are identified as critical factors increasing the risk of severe injuries. The study concludes that comprehensive policy interventions, including stricter enforcement of traffic laws and mandatory safety training for e-bike riders, are essential to mitigate the risks associated with e-bike use. The findings advocate for an integrated approach to urban traffic management that enhances the safety of all road users, particularly vulnerable e-bike riders.

The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.

In learning, one of the fundamental motivating factors is self-efficacy. Therefore, it is crucial to understand the level of students’ self-efficacy in learning programming. This article presents a quantitative study on undergraduate students’ perceived programming self-efficacy. 110 undergraduate computing students took part in this survey to assess programming self-efficacy. Before being given to the respondents, the survey instrument, which included a 28-item self-efficacy assessment and 30 multiple-choice programming questions, was pilot-tested. The survey instrument had a reliability of 0.755. The study results show that the students’ self-efficacy was low when they solved complex programming tasks independently. However, they felt confident when there was an assistant to guide them through the tasks. From this study, it could be concluded that self-efficacy is an essential achievement component in programming courses and can avoid education dropouts.

Since 2007, Peru has implemented results-based budgeting in order to ensure the quality of public spending in State entities and that the population receives goods and services in a timely manner; However, the demands of the current legal and regulatory context require a progressive application to budget processes such as that of the National Penitentiary Institute, which is basically focused on the allocation of resources by the central government, the collections it receives for penitentiary work. and the TUPA; Likewise, it requires strategic programming based on results, refining the procedures for programming, formulation, execution and evaluation of the budget. The objective of this research work is to describe the relationship between results-based budget management and the quality of spending in the Altiplano-Puno Regional Directorate of the National Penitentiary Institute in the period 2019. To achieve the objective, the descriptive explanatory method was used; in addition, the questionnaire and documentary analysis were used as a data collection instrument to determine the relationship between the study variables. Finally, it is concluded that the results-based budget is significantly related to the quality of spending, which means that the entity managed to apply the results-based budgeting methodology efficiently, obtaining an improvement in the quality of spending, consequently focusing on the optimization of the use of financial resources to achieve the strategic objectives of the penitentiary administration in this region. This approach seeks not only to guarantee the correct execution of spending, but also to maximize its positive impact on the management and conditions of penitentiary centers. In this way, a results-based budget approach must be implemented and ensuring the quality of public spending will allow the Office Regional Altiplano Puno of the INPE use its resources more effectively, achieving the objectives of prison security and rehabilitation and improving conditions in penitentiary centers. The adoption of efficient and transparent management practices will contribute significantly to a more responsible and results-oriented public administration.

Indonesia, as a maritime country, has many coastal areas with fishing villages that have significant potential, especially in sociological, economic, and environmental aspects, to be developed as models for sustainable development. Indonesia, with its long-standing fishing traditions, showcases the abundant potential and traditional that could help address global challenges such as climate change, rapid urbanization, and environmental and economic issues. This study aims to develop a conceptual model for sustainable cities and communities based on local potential and Wisdom towards the establishment of a Blue Village in the fishing village of Mundu Pesisir, Cirebon, Indonesia. The urgency of this study lies in the importance of developing sustainable strategies to address these challenges in coastal towns. This study involves an interdisciplinary team, including experts in sociology, social welfare, architecture, law, economics, and information technology. Through the identification of local natural and sociocultural resources, as well as the formulation of sustainable development strategies, this study develops a conceptual Blue Village model that can be applied to other coastal villages. The method employed in this study is qualitative descriptive, involving the steps of conducting a literature review, analyzing local potential, organizing focus group discussions, conducting interviews, and finalizing the conceptual model. The study employed, a purposive sampling technique, involving 110 participants. The results of the study include the modeling of a sustainable city and community development based on local potential and Wisdom aimed at creating Blue Villages in Indonesia, and It is expected to make a significant contribution to the creation of competitive and sustainable coastal areas capable of addressing the challenges of climate change and socioeconomic dynamics in the future.