A metaverse is an environment where humans interact socially and economically as avatars in cyberspace, which acts as a metaphor for the real world but without its physical or economic limitations. Many people use this new technology to connect with others, exchange content or discover new hobbies. Unlike other virtual worlds, the metaverse offers an online world that can be shaped. For the ports of the Spanish port system, it is intended to determine the new virtual port ecosystem that could be developed in the short term through an affinity diagram, which is a diagram that is used for the organization of ideas provided by a group on a complex problem that is held in a specific area, in this case reaching meta ports in the port system. The main conclusion is that to advance on this concept the new operating models and customers and services, are the blocks where the greatest efforts will have to be made.

This study seeks to explore the information value of free cash flow (FCF) on corporate sustainability and investigate the moderating effects of board gender diversity and firm size on the association between FCF and corporate sustainability of Thai listed companies. The dataset consists of companies listed on the Stock Exchange of Thailand (SET) in 2022. Multivariate regression analysis is executed in this study. Subsequently, PROCESS macro served to evaluate the proposed hypotheses. This study found that FCF has a significant positive relationship with corporate sustainability. As well, board gender diversity and firm size both moderate the relationship between FCF and corporate sustainability, such that the positive effect of FCF on corporate sustainability is stronger when the proportion of female boards diminishes, while firm size is smaller. However, when firms have a larger proportion of females on the boards of directors for all levels of firm size, free cash flow indicates that there is no statistically significant effect on corporate sustainability. This study contributes to FCF and sustainability literature by understanding the extent of corporate sustainability.

The Universal Child Immunization Village (UCI) is a community that has successfully achieved the goal of providing Complete Basic Immunization (CBI) to infants before they reach one year of age. Based on data from the 2018 Basic Health Research, Complete Basic Immunization (CBI) coverage reached 57.9%. In contrast, 32.9% of the population received incomplete immunizations, while a small portion, namely 9.2%, did not receive any immunizations at all. This research aims to understand the implementation of government regulations regarding immunization implementation in the working area of Tarempa Community Health Center, Anambas Islands Regency. In this study, the author uses a qualitative socio-legal method. The snowball sampling technique was used to collect research samples. The samples in this study are parents of infants in South Tarempa Village and East Coastal Village, healthcare workers in the working area of Tarempa Community Health Center, and the PPKB Department of Health who meet the inclusion and exclusion criteria. Out of 9 primary informants, the coverage of immunization implementation in the working area of Tarempa Community Health Center primarily did not meet the requirements with seven informants (77.8%) and met the criteria with two respondents (22.2%). The assessment of the role of healthcare workers as customers, communicators, motivators, facilitators, and counselors was positively evaluated based on good criteria. Parental refusal of immunization and the lack of regulations from local governments are inhibiting factors in implementing immunization programs.

This paper aims to investigate the impact of China’s central state-owned enterprises (SOEs) relocation policy from the capital city of Beijing on the economy and local fiscal revenue. We find that these enterprises play a critical role in implementing national strategies, promoting industrial upgrading, and enhancing the competitiveness of the industry chain. At the same time, their relocation has also dispersed the pressure of economic development in Beijing, promoted regional economic coordination and development, and increased local fiscal revenue. However, attention should be paid to the particularity and diversity of local areas in the process of policy formulation to avoid “one-size-fits-all” solutions. Therefore, when formulating corresponding policies, the central government should guide enterprises to handle relocation issues correctly and safeguard the legitimate rights and interests of employees and their families. Meanwhile, local governments should also formulate corresponding support policies to facilitate enterprise settlement. The ultimate goal is to solve problems and contradictions through development and achieve common prosperity. Therefore, we suggest that the government and enterprises work together to bring prosperity to everyone and jointly promote the sustainable development of the Chinese economy.

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.