Objective: This study investigates the influence of tobacco prices on consumption habits among 200 smokers in Lisbon, Portugal, focusing on generational preferences and perceptions of tobacco taxes. Methods: A cross-sectional survey was conducted using a quantitative approach. Participants were categorized by generational cohort, and data on tobacco consumption types, awareness of tobacco taxes, and opinions on tax increases were collected. Statistical analyses were used to explore relationships and predictors. Results: Findings reveal that 46.5% of participants favored heated tobacco, 37.0% smoked cigarettes, and 16.5% consumed other types like roll-your-own tobacco and electronic cigarettes. Significant generational differences were observed, with older cohorts predominantly smoking cigarettes (51.5%), while Generation Z showed a preference for heated tobacco (55.2%). Most smokers (79.5%) were aware of tobacco taxes, with diverse opinions on their purpose: revenue generation (44.0%), consumption reduction (44.5%), and indifference (11.5%). Despite this awareness, 60.5% reported no change in consumption habits due to tax increases. Conclusion: The study underscores the complexity of tobacco consumption behaviors influenced by price and generational factors. While heated tobacco gains popularity among younger smokers, traditional cigarettes remain prevalent among older cohorts. The findings highlight challenges in tobacco control policies, suggesting a need for comprehensive strategies integrating price measures with targeted educational and cessation interventions to effectively reduce tobacco use across different generations.

The service quality of a logistics operation is a key research factor. According to Parasuraman in 1988, there are 5 dimensions about the service quality. In this paper will detective the affecting factors by collecting data from 1560 customers who experienced the service of Beibu Gulf Port Group, Guangxi, China. We used structural equation modeling (SEM) to test whether the service quality factors would affect the logistics operation or not from tangible, responsiveness, reliable and empathy to assurance. Moreover, with the Regional Comprehensive Economic Partnership (RCEP) has been signed, whether this free trade agreement’s effect would affect this Group’s service quality or not would be a consideration of this research. And the traditional service quality factors will affect the RCEP implementation or not will be tested, too. The results in the paper show the significance positive in co-relationship and supporting evidences for the Group’s future development.

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 research uses both quantitative and qualitative research methodologies to examine the complex factors affecting community resilience in various settings. In this case, the research explores how social cohesion, governance effectiveness, adaptability, community involvement, and the specified difficulties influence resilience results by using the five pillars of resilience as variables. Descriptive and inferential statistics are used to test hypotheses on the relationships between social cohesion, governance effectiveness, adaptive capacity, and community resilience variables. Qualitative data provides further insights into the quantitative results by providing broader views and experiences of the community. The study shows how social capital is important in increasing community capacity, stressing the importance of social relations and trust in developing community solutions to disasters. Another major factor that stands out is the governance factor that ensures that decisions are made, and actions taken in line with the community’s best interest in improving its ability to prepare for and respond to disasters. Adaptive capacity is seen as a key component of resilience and this paper emphasizes the importance of communities to come up with measures that can be adjusted to the changing circumstances. In summary, this study enriches theoretical understanding and offers practical applications of the processes that can enhance community resilience based on the principles of social inclusion, sound governance, and context-specific solutions.