This research delves into the intricate world of lacquer art in East Asia, aiming to unravel the relationships among artisan perspectives, aesthetic values, and the contemporary relevance of this ancient craft. The purpose is to provide a comprehensive understanding of how historical development, apprenticeship traditions, and evolving aesthetic values shape the intricate landscape of lacquer artistry. Employing a qualitative approach, this study conducts in-depth interviews with artisans and experts in the field of lacquer art. The research involves a comparative analysis of past literature, drawing upon historical and contemporary works to contextualize the findings within the broader trajectory of lacquer art. Thematic analysis is also applied to unravel the nuances of artisan perspectives, the transmission of knowledge through apprenticeship traditions, and the cultural and aesthetic dimensions embedded in lacquer paintings. This mixed-methods approach enriches the study by providing a holistic and nuanced exploration of the identified variables. The findings illuminate the enduring significance of apprenticeship traditions in preserving traditional lacquer techniques, with artisans actively navigating challenges posed by globalization and digital platforms. Aesthetic values, including symbolism and visual harmony, are revealed as integral components contributing to the narrative richness of lacquer paintings. The study uncovers the dynamic relationships among these variables, emphasizing the adaptive nature of lacquer art in a contemporary context. The implications extend to cultural preservation, heritage management, and educational initiatives, offering valuable insights for practitioners, policymakers, and educators involved in the realm of traditional crafts. The study contributes to theoretical frameworks on cultural continuity, knowledge transmission, and the socio-cultural dynamics of artistic practices.

This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

This paper employs a sample of Chinese A-share listed companies spanning from 2011 to 2022 to empirically investigate the influence of climate policy uncertainty on the corporate cost of debt, based on the theory of financial friction. We find that climate policy uncertainty significantly increases the corporate cost of debt, and the result is supported by robustness tests. To avoid biases arisen from endogeneity, this paper introduces an instrumental variable approach and propensity score matching method for verification. The endogeneity test results support the baseline regression results as well. Finally, this paper also discovers that financing constraints are the potential mechanism behind the impact of climate policy uncertainty on the corporate cost of debt.

Educational quality policies are a basic principle that every Peruvian university educational institution pursues in accordance with Law No. 30220, with the objective of training highly competent professionals who contribute to the development of the country. This study to analyzes educational quality policies with the student’s satisfaction of public and private universities in Peru, according to social variables. The study was descriptive-comparative, quantitative, non-experimental, and cross-sectional. One thousand (1000) students from two Peruvian universities, one public (n = 500) and one private (n = 500), were purposively selected by quota using the SERVQUALing instrument. The findings indicate a moderate level of satisfaction reported by 49.2% of participants, with a notable tendency towards high satisfaction observed in 40.9% of respondents. These results suggest that most students perceive that the actual state of service quality policies are in a developmental stage. The results, therefore, indicate that regulatory measures, including university laws, licensing, and accreditation, significantly influence outcomes. These measures are essential for the effective functioning of universities. In addition, the analysis revealed that female and male students at private universities showed higher levels of satisfaction with the educational services offered. It is concluded that educational quality policies in Peru are still being executed, because the implementation of the University Law is in process, according to the satisfaction of the student, this must be improved in central aspects such as optimizing human resources, infrastructure, equipment, curricular plans that differ from the public to the private university, In addition, this should lead to improving and redefining current policies on educational quality and the economic policies that finance the educational service.

Since 2007, Peru has implemented results-based budgeting in order to ensure the quality of public spending in State entities and that the population receives goods and services in a timely manner; However, the demands of the current legal and regulatory context require a progressive application to budget processes such as that of the National Penitentiary Institute, which is basically focused on the allocation of resources by the central government, the collections it receives for penitentiary work. and the TUPA; Likewise, it requires strategic programming based on results, refining the procedures for programming, formulation, execution and evaluation of the budget. The objective of this research work is to describe the relationship between results-based budget management and the quality of spending in the Altiplano-Puno Regional Directorate of the National Penitentiary Institute in the period 2019. To achieve the objective, the descriptive explanatory method was used; in addition, the questionnaire and documentary analysis were used as a data collection instrument to determine the relationship between the study variables. Finally, it is concluded that the results-based budget is significantly related to the quality of spending, which means that the entity managed to apply the results-based budgeting methodology efficiently, obtaining an improvement in the quality of spending, consequently focusing on the optimization of the use of financial resources to achieve the strategic objectives of the penitentiary administration in this region. This approach seeks not only to guarantee the correct execution of spending, but also to maximize its positive impact on the management and conditions of penitentiary centers. In this way, a results-based budget approach must be implemented and ensuring the quality of public spending will allow the Office Regional Altiplano Puno of the INPE use its resources more effectively, achieving the objectives of prison security and rehabilitation and improving conditions in penitentiary centers. The adoption of efficient and transparent management practices will contribute significantly to a more responsible and results-oriented public administration.

This study explores the application of the co-design approach in participatory planning for the development of Kambo Tourism Village, located at the intersection of urban and rural areas in Indonesia. By combining the Delphi Consensus Method and Analytic Hierarchy Process (AHP), the study successfully identified and prioritized key aspects in the planning process, with a primary focus on local community participation. The results indicate that the co-design approach is effective in creating a masterplan that not only aligns with the needs and aspirations of the community but also supports the sustainability and inclusiveness of tourism village development. AHP results reveal that local community participation was assigned the highest priority with a weight of 0.35, followed by stakeholder collaboration with a weight of 0.27. Community participation not only contributed to the creation of a well-structured tourism village masterplan but also enhanced human resource quality and strengthened stakeholder collaboration. The impact of this participatory planning process includes increased national recognition for Kambo Village, the village’s success in receiving awards, and local economic growth. Moreover, the study identified a gap between the calculated and expected weights in the AHP process, highlighting the complexity of aligning diverse stakeholder perspectives. These findings offer both practical and theoretical contributions and open opportunities for further research to address the challenges of participatory planning in the context of tourism villages.

Continuous usage is crucial for ensuring the longevity of technological advancements. The success of e-government is contingent upon its ongoing use, rather than its initial acceptance. Nevertheless, there has been a dearth of scholarly research on the ongoing use of e-government services. The objective of this study was to identify the primary factors that influences the continued use of e-government services in Indonesia. The research model was created by integrating both Expectation Confirmation Model and Technology Acceptance Model, two theories that are frequently employed in the adoption of technology. The data was obtained by administering an online survey to 217 Indonesian citizens who had previously utilized the Online Citizen Aspiration and Complaints Service (LAPOR) e-Government services. The results indicate that perceived ease of use had a substantial impact on citizen satisfaction and perceived usefulness. In contrast to previous research conducted in the context of e-Government, it was found that perceived usefulness did not have a significant correlation with the intention to continue using the system. The most significant predictor of continued intention to use was citizen satisfaction. Surprisingly, satisfaction was more significantly influenced by perceived ease of use than perceived usefulness. The implications of these findings are elaborated upon.

Background: According to the 2023 World Economic Forum report, the impact of Artificial Intelligence (AI) and automation on the job market was more significant than originally projected. Although 2018 research forecasted significant job losses balanced by job creation, current data indicates otherwise. Between 2023 and 2027, it is anticipated that 69 million new jobs will be created due to advancements in AI, however, this will be offset by the loss of 83 million jobs, leading to a net decrease of 14 million jobs worldwide. Roles related to AI, digitalization, and sustainability, such as AI specialists and renewable energy engineers are expected to grow, while those in clerical and administrative sectors are most at risk of decline. This shift underscores the need for reskilling and adapting to evolving fields, as nearly 44% of workers skills will face disruption by 2027. The demand for analytical thinking, technological literacy, and adaptability will grow as companies increasingly adopt frontier technologies. Objectives: (1) identify key variables influencing adaptability of college graduates in Indonesia, (2) quantify the strength of relationships between these variables to understand the combined effect on graduate adaptability. The research also aims to (3) develop theoretical and practical recommendations to strengthen ICIL policy and equip students with the relevant skills needed to thrive in an ever-changing job market. Methodology: The research focuses on predicting future employment trends, adaptability, and learning agility (LA), along with the implications for improving the Independent Campus Independent Learning (ICIL) policy. It focused on the significant unemployment rate among college graduates, along with the lack of research on the relationship between job change predictions, graduates’ adaptability, and the impact on graduates’ general well-being. The mixed-method strategy with quantitative analysis was used to conduct this research with data collected from 284 ICIL participants through online survey. The gathered data was evaluated using Structural Equation Modeling (SEM) with Lisrel version 10. Results: The result showed that job trend projections significantly influence responsiveness, which demonstrated a robust association between employment trend predictions and LA. Responsiveness significantly influenced learning agility which indicated no significant direct association between job trend projections and graduate adaptability. Conclusion: The research emphasized the need to consider adaptability as a concept with multiple dimensions. It proposed incorporating these factors into strategies for education and human resources development in order to better equip graduates for the demands of a constantly changing work market. Unique contribution: This research focused on adaptability as a multifaceted concept that consist of the ability to forecast job trends, be sensitive, and possess LA. It offered a deeper understanding of the relationships between these variables as discussed in the human resources literature. Technology, corporate culture, and training played a critical role in connecting employment trend prediction with the ability to respond effectively. Key recommendation: Institutions should implement a comprehensive approach to the development of human resources, with emphasis on fostering critical thinking, analytical abilities, and the practical application of information. By employing these tactics, higher education institutions may effectively equip graduates with both academic proficiency and the ability to adapt and thrive in quickly changing organizational environments, leading to the production of robust and versatile workers.