This study offers a new perspective on measuring the impact of village funds (DD) on rural development. Using a mixed-method approach, the qualitative analysis reveals that, like previous rural development programs, the DD program struggles to implement inclusive methods for capturing community aspirations and evaluating outcomes. Despite rural infrastructure improvement, many villagers feel they have not fully benefited and do not view it as offering economic opportunities. The econometric model confirms the qualitative findings, indicating no significant DD influence on the village development index (IPD). Instead, effective governance factors like Musdes, regulations, and leadership are essential for the IPD improvement. Thus, enhancing village governments’ institutional capacity is crucial for increasing the DD effectiveness. The paper recommends several measures: training village officials in financial management and project planning, providing guidelines for the DD allocation and usage, creating robust monitoring-evaluation systems, developing communication strategies, and fostering partnerships with local NGOs and universities.

This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.

This study aimed to assess the influence of awareness and health habituation techniques, student management activities, the role of stakeholders, and the character of healthy living on health independence. The method used in this study is quantitative with descriptive test analysis techniques, partial t statistics and F test. This research was conducted in elementary schools in East Java Province, consisting of 92 elementary schools in 5 regions at East Java. Samples were taken using purposive techniques, and the number of samples was 348 people, consisting of principals, teachers and students. The results found that awareness and health habituation techniques have a significant influence on the character of healthy life of students, student management activities have a significant influence on the character of healthy life, the role of stakeholders has a significant influence on the character of healthy life, awareness and health habituation technique have a significant influence on health independence, student management activities have a significant influence on health independence, the role of stakeholders has a significant influence on health independence, the character of healthy living has a significant effect on health independence, and student management activities and the role of stakeholders have a significant effect on the character of healthy life, and have a significant impact on health independence.

This study investigates the impact of tourism and institutional quality on environmental preservation, utilizing principal component analysis to generate three composite indices of environmental sustainability for 134 countries from 2002 to 2020. The results reveal that environmental sustainability indices have generally improved in lower- and middle-income nations but have declined in certain high-income countries. The findings also underscore the critical role of institutional quality—particularly regulatory standards, government effectiveness, anti-corruption efforts, and adherence to legal frameworks—in promoting environmental sustainability. However, the study shows that both domestic and international tourism expenditures can have adverse effects on environmental sustainability. Notably, these negative effects are exacerbated in countries with well-developed institutions, which is an unexpected outcome. This highlights the need for careful, thoughtful policymaking to ensure that the tourism sector supports sustainable development, rather than undermining environmental objectives.

Currently, there is little study on managing organizational silence in Malaysia post COVID-19 pandemic. This study aims to examine the determinants of organizational silence and the impacts of silence on private sectors and employees. The target respondents are two hundred individuals above 21 years old working in private sectors across Malaysia. Purposive sampling is selected for this study because the target respondents must be individuals working in private sectors across Malaysia. The strongest predictor of organizational silence is the attitudes of immediate superior, followed by attitudes of top management and communication opportunities. This study provides valuable information to the employees and management in the private sector to recognize the behaviors that will create silence within the organization.

In recent years, China’s economy has undergone rapid development. Increased disposable income and the rapid expansion of Internet-based financial services have positioned China as the largest market for luxury goods. Gen Z, the youngest demographic within emerging markets, is expected to play a pivotal role as the primary driver of the luxury market. However, while China’s luxury market continues to exhibit a high growth rate, this growth has gradually decelerated in comparison to the previous two years according to researchers. This presents a significant challenge for the luxury industry, as maintaining and enhancing the global growth trend has become a pressing concern where consumer behavior is concerned. The second key issue addressed in this study revolves around the concepts of compulsive buying and brand addiction, which can lead individuals, particularly Gen Z, to develop an addiction to luxury consumption. This study is based on an integrated model of conspicuous consumption, social comparison, and impression management theory. The key variables are materialism, brand consciousness, status-seeking, peer pressure, and collectivism to predict the luxury consumption model with debt attitude introduced as a moderating variable to study consumer behaviour in this age group. A non-probability sampling method and 480 people were selected as research samples. Quantitative analysis was used in this study, and SPSS and Smart PLS were used as data analysis tools. Structural equation model (SEM) using partial least squares method was used to determine the relationship of the variables and the moderating effect of debt attitude. The results showed that brand consciousness, status seeking, debt attitude and materialism had the strongest relationship with luxury consumption. Debt attitude as a moderating factor has a significant impact on the hypothesized relationship of the model. This paper provides empirical evidence for research on Gen Z’s luxury consumption, which has practical implications to marketers, luxury companies, local luxury brands and credit institutions.