This study was conducted to examine the roles of interconnected stakeholders based on power and interests in Ecotourism Management Policy for Dalegan Beach, Gresik Regency, Indonesia using a qualitative method. Data were collected through observation, in-depth interviews, and focus group discussions with stakeholders. Furthermore, the identification of stakeholders interest in ecotourism development was based on the strengths, important positions, and influence of stakeholders categorized into several groups. The results showed that there were three categories of stakeholders, namely Main, Supporting, and Key. In the Village Government, Dalegan Beach Tourism Manager acted as a key player and the local community had the main role. Additionally, East Java Province Maritime and Fisheries Service, Gresik Regency Tourism and Creative Economy Office, Culture, Youth and Sports Office, Gresik Regency Public Works and Spatial Planning Service, and Commanditaire Vennotschaap Mahera (CV Mahera), the landowner, were recognized for lacking direct inclusion in policy matters. Different influences were reported on the legal decisions of the government to offer insights to policymakers in tourism governance. Subsequent study could examine the conflicts of interest among stakeholders.

The increasing epileptic electricity supply, mainly in the residential areas of Nigerian cities, has been linked to the incorrect knowledge of the numerous socio-economic and physical indices that influence household electricity usage. Most of the seemingly identified explanatory factors were done at macro level which does not give a clear estimate of this electricity demand. The thrust of the study is to analyse empirically the household electricity determinants in Nigerian cities with a view to evolving a more informed and sustainable energy policy decision. Multistage area cluster sampling method was adopted in the study where 769 copies of structured questionnaire were distributed to electricity users of prepaid meters in five major Nigerian cities. The research hypothesis was tested using the multiple linear regression statistical tool. The result revealed that nine variables which include age (r = 0.05, p-value: 0.05), household income (r = 0.00, p-value: 0.05), number of hours that people stay outside the house (r = 0.043, p-value: 0.05), number of teenagers at home, (r = 0.006, p-value: 0.01) number of electrical appliances (r = 0.016, p-value: 0.01), type of house (r = 0.012, p-value: 0.01), hours that the electrical appliances are used (r = 0.043, p-value: 0.05), weather condition, (r = 0.011, p-value: 0.05) and the location of the building (r = 0.045, p-value: 0.05) were significant in determining the household electricity consumption. Policies based on the findings will give energy and urban planners an empirical basis for accurate and robust forecasting of the determinants that influence household electricity consumption in Nigeria that is devoid of any speculation or unfounded predictions.

Recent research efforts have increasingly concentrated on creating innovative biomaterials to improve bone tissue engineering techniques. Among these, hybrid nanomaterials stand out as a promising category of biomaterials. In this study, we present a straightforward, cost-efficient, and optimized hydrothermal synthesis method to produce high-purity Ta-doped potassium titanate nanofibers. Morphological characterizations revealed that Ta-doping maintained the native crystal structure of potassium titanate, highlighting its exciting potential in bone tissue engineering.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

The purpose of the article is to present the results of analysis of newly industrialized countries in the context of sustainable development. The study took place within the framework of the Kaldor’s structural-economic model of the gross domestic product and the energy flow model, using the socio-economic systems power changes analyzing method. Within the context of the approach, an invariant coordinate system in energy units is considered, the necessary conditions for sustainable development are formulated, and the main parameters for assessing the potential for growth and development are determined. The article focuses on key issues regarding new concepts of sustainable development and methodology for assessing sustainable development using the concept of socioeconomics useful power for the countries of the newly industrialized economy a group of emerging countries that have made in short time period a qualitative transition in socio-economic development. Based on a new definition of sustainable development in energy units, development trends are formulated for the selected countries during 20 years for the period 2000–2019. Results of the study can be used to planning for the transition to sustainable development. The data of the Central Statistical Office of European Union, the World Bank and the United Nations Organization were used for calculations. Initial interpretation of the calculated data has been done for the largest newly industrialized countries Brazil, India and China in terms of the gross domestic product in the period 1990–2019. For comparison, data on USA are presented as countries with advanced economy.

This research was conducted with the aim of developing indexes for diagnosis of balanced personnel levels in Korean Public Offices through Analytic Hierachy Process (AHP). The research found that 62.3% of ‘structural improvement’ and 37.7% of ‘inclusive organizational culture’ were weighted in large classification items. In the middle classification items, it was found weights of 27.5% for ‘gender equality’, 23.5% for ‘disabled’, 16.2% for ‘science and engineering’, 17.7% for ‘regional talent’, and 15.2% for ‘social integrated type’. In the small classification items, 9.4% of ‘employment rate of social integrated talent’, 5.3% of ‘the percentage of grade 7 and 9 selection of regional talent’ and 5% of ‘the percentage of women at the head of a department level’ were shown as important evaluation indicators. In addition, the ‘inclusive organizational culture’ was derived by allocating weights of 9.45% each for four areas: fairness, disclosure, cooperation and support. As above, this research constructs items of the balanced personnel index through prior research and designs detailed indexes. However, it is meaningful that surveys and others have confirmed the usefulness of the balanced personnel index, which will contribute to the achievement of balanced personnel objectives in public offices.