This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

This article addresses the pressing issue of training and mediation for conflict resolution among employees within a corporate setting. Employing a methodology that includes literature analysis, comparative studies, and surveys, we explore various strategies and their effectiveness in mitigating workplace conflicts. Through a comprehensive comparison with metrics and conclusions from other scholarly works, we provide a nuanced understanding of the current landscape of conflict resolution practices. As a result of our research, we implemented a tailored training program focused on conflict resolution for employees within a mobile company, alongside the development of a competency framework designed to enhance conflict resolution skills. This framework comprises five integral components: emotional, operational, motivational, behavioral, and regulatory. Our findings suggest that training in each of these competencies is essential for fostering a healthy workplace environment and must be integrated into organizational practices. The importance of this initiative cannot be overstated; effective conflict resolution skills are not only vital for individual employee wellbeing but also crucial for the overall efficiency and productivity of the organization. By investing in these competencies, companies can reduce turnover, enhance team cohesion, and create a more positive and collaborative workplace culture.

Artificial intelligence has transformed teachers’ teaching models. This article explores the application of artificial intelligence in basic education in Macao middle schools. This study adopts case analysis in qualitative research, using a total of eight cases from the innovative technology education platform of the Macau education and Youth Development Bureau. These data illustrate how Macao’s artificial intelligence technology promotes teaching innovation in basic education. These eight cases are closely related to the application of artificial intelligence in basic education in Macao. The survey results show that Macao’s education policy has a positive effect on teaching innovation in artificial intelligence education. In teaching practice, the school also cooperates with the government’s policy. The application of AI technology in teaching, students’ learning styles, changes in teachers’ roles, and new needs for teacher training are all influential.

The Modern Cities Program is the largest-scale urban development effort in the history of the country, with which the Government of Hungary aims to promote the simultaneous development of municipalities at the same hierarchical level. Its projects focus on the preservation of intangible and tangible cultural heritage, the transformation of urban public spaces and green areas into community spaces, the creation of institutions for sports and recreational activities, research and development, digitalization, projects for innovative and creative professionals, and public educational and cultural institutions. The study aims to analyze the funding granted for developing the cultural and creative sector of cities with county rights through the Modern Cities Program in the period 2016–2025, by comparing the size of their population, their strategic importance in regional economic policy and the relationship between the value of the cultural heritage with the amount of funding received. The paper unveils the distribution of grants over time and space, the modalities and proportion of grants, and the way the cities that has received grants align with the national strategy. This will also reveal a shift in the regional importance of the cities and their relationship. Until February 2024, the Government of Hungary has contributed more than HUF 322.6 billion (809.5 million EUR) to the implementation of 98 cultural and creative projects in 22 cities with county rights through its urban development support program that has been established for the development and regeneration of cities with county rights and to counter the dominance of the capital.

The tourism sector is exponentially expanding across the globe. Despite different forms of tourism, community-based tourism has evolved with new dimensions of development. Assessing the sustainable development of the sector is a top priority in order to adopt the new forms. Therefore, in this study, the association between community-based tourism and its sustainable development was measured under the lens of collaborative theory and social exchange perspective. Non-probabilistic judgmental sampling techniques were applied, and 201 respondents were assessed. Data analysis was conducted using structural equation modeling (SEM). The study grounded with residents’ perspectives and attested that community-based tourism directly enhanced residents’ economic conditions with a better environment, and the relationship between residents and tourists enhanced the tourism industry’s sustainable development. Stakeholders like government and local administrations play a significant role in exploring community-based tourism. This outcome of the research will be a substantial resource for local administrations, governments, researchers, policymakers and practitioners.

This study examines the impact of innovation governance and policies on government funding for emerging science and technology sectors in Saudi Arabia, addressing key bureaucratic, regulatory, and cultural barriers. Using a mixed-methods approach, the research integrates qualitative insights from stakeholder interviews with quantitative survey data to provide a comprehensive under-standing of the current innovation landscape. Findings indicate a high level of policy awareness among stakeholders but reveal significant challenges in practical implementation due to bureaucratic inefficiencies and stringent regulations. Cultural barriers, such as a risk-averse mindset and traditional business practices, further impede innovation. Successful initiatives like the National Transformation Program (NTP) demonstrate the potential for well-coordinated efforts, highlighting the importance of regulatory reform and cultural shifts towards entrepreneurship. Strategic recommendations include streamlining bureaucratic processes, enhancing policy coordination, and fostering a culture of innovation through education and stakeholder engagement. This study contributes to the existing literature by offering actionable insights to enhance innovation governance, supporting Saudi Arabia’s Vision 2030 goals.