This study addresses the impact of the tourism sector on poverty, poverty depth, and poverty severity in Indonesia, focusing on the micro-level dynamics in the province. Despite numerous tourism destinations, their strategic contribution to regional progress remains underexplored. The motivation stems from the need to comprehend the nuanced relationship between tourism and poverty at both the national and local levels, with specific attention to the untapped potential at the province level in Indonesia. We hypothesize that a higher tourism sector GRDP will be inversely correlated with poverty levels, and the inclusion of a Covid-19 variable will reveal a structural impact on poverty dynamics. Employing a Panel Regression Model, secondary data from the Central Statistics Agency (BPS) spanning 2011–2020 is utilized. A panel data regression equation model, including CEM, FEM, and REM, is employed to analyze the intricate relationship between tourism and poverty. The findings demonstrate a negative correlation between higher tourism sector GRDP and the number of poor people. The Covid-19 variable, considered a structural break, reveals a significant association between increased cases and elevated poverty and severity across Indonesian provinces. This study contributes a micro-level analysis of tourism’s role, emphasizing its impact at the provincial level. The findings underscore the need for strategic initiatives to harness the untapped potential of tourism in alleviating poverty and promoting regional progress.

Background: The background and objectives of the research revolve around bureaucracy as a classic form of the modern division of labor, with Max Weber acknowledging its inevitability. However, the objective implications of the bureaucracy’s iron cage are evident in governance and management experiences. The mayors of Tehran’s districts exemplify how Iranian culture interacts with bureaucracy. This research seeks to establish principles and governance for district governors using an alternative bureaucracy, parallel to conventional bureaucracy. Methods: The methods employed include twenty strategically selected interviews, considering age, municipal area, and work experience for maximum variance. Grounded theory methodology, specifically the approach by Anselm Strauss and Barney Glaser, guides the research, employing open coding, axial coding, and selective coding. MaxQDA 2020 software enhances the qualitative data analysis, facilitating organization, coding, and collaboration within the research team. Results: Findings indicate “inevitable violations” as a common starting point for interviewees, leading to three axes: “preconditions,” “objectives,” and “strategies and mechanisms” of alternative bureaucracy. In conclusion, breaking through bureaucracy becomes necessary for governors to act. Alternative bureaucracy, rooted in experience yet considering the bureaucratic field, requires transcendent goals. Hybridity and ethical principles are crucial when transitioning from conventional bureaucracy to the alternative in urban governance.

This study explores the critical role of the retail sector in the global economy and the importance of working capital management within retail businesses. Recognizing retail’s influence beyond just income generation, the research examines its impact on economic stability, job creation, and national GDP, and how it links industries such as manufacturing and logistics. Employing a blended-methods approach, the study integrates quantitative analysis using AMOS software with qualitative insights from interviews with financial managers and retail experts. Key focus areas include cash flow management, market demand, and supplier relationship management in the context of working capital management. Findings highlight the necessity of effective working capital management in maintaining financial stability, optimizing shareholder wealth, and ensuring long-term business viability in the retail sector. Strategies for enhancing profitability, such as improving supplier relationships and adapting to market demands, are identified. This research contributes to understanding the economic impact of the retail sector and the intricacies of working capital management. It offers insights for policymakers, retail managers, and academics, emphasizing the need for supportive retail industry measures and effective financial management practices. The study fills a gap in literature and sets a foundation for future research in this critical area of economic studies and retail management.

The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

Many previous studies find no significant effect of health insurance on health outcome in rural areas of China. Many researchers believe this could be because of the characteristics of health care provision in those areas. In this paper, we aim to examine if urbanization will change the situation. Our research question focuses on if urbanization will change the participation and performance of health insurance on health outcome in a positive direction. Using a longitudinal sample drawn from the China Health and Nutrition Survey (CHNS), we employed multiple estimation strategies for multiple waves to handle the potential selection bias. We find that urbanization factors such as population density, transportations and housing are associated with probability of insurance participation. That is, urbanization related factors tend to increase people’s willingness of insurance participation. We also conclude that urbanization improves the performance of insurance on self-reported health outcome. Results show that the health insurance has a significant positive impact on health production in urbanized areas. Health insurance in general increases the probability of health care utilization for all areas. However, it does not lead to a significant improvement in the health outcomes in under urbanized areas because of the health provision quality or characteristics of health insurance coverage in those areas.

The present study attempted to assess the impact of fundamental ratios on the share prices of selected telecommunication companies in India. India has dramatically expanded over the past ten years to become the second-biggest telecoms market worldwide, with 1.17 billion users. The Indian telecom industry has proliferated thanks in part to the government of India’s liberal and reformist policies and strong customer demand. It has become a lucrative investment sector for investors due to its recent and prospective growth. Data on 13 telecom firms indexed in the S&P BSE telecommunication index from 2013 to 2022 were taken from companies’ annual reports, the BSE website (Bombay Stock Exchange), and other secondary sources. Six firm-specific fundamental factors viz. Debt to Equity ratio (D/E), Current ratio (CR), Total Assets Turnover ratio (ATR), Earnings per share (EPS), Price to earnings ratio (P/E), Return on equity (ROE), and three country-specific fundamental factors viz. Gross Domestic Product, Inflation rate, and S&P BSE Sensex return were considered. Fixed effect panel regression through Generalized Least Square (GLS) model was performed to find inferences. Debt Equity ratio and Inflation rate were found to impact share price negatively. Conversely, the Total Assets Turnover ratio (ATR), Earnings per share (EPS), Price to Earnings ratio (P/E), and Return on Equity (ROE) positively impacted selected companies’ share prices. The study results will benefit individual & institutional investors in formulating their investment and portfolio diversification strategies for gaining a high effective rate of return on their investments.

The competition for financial support among non-profit organizations (NPOs) has been intense for quite some time. It is crucial for these organizations to boost their competitive edge by gaining a deep understanding of donor behavior and fostering ongoing interactions with them. In today’s world, where convenience and efficiency are highly valued, factors such as the timing and location of donations can deter potential donors from contributing. Rigid and inconvenient donation methods can also hinder the donation process. As a result, this study aims to explore the role of convenience within the donation process, specifically investigating whether the convenience of online donation platforms provided by non-profit organizations significantly influences donors’ propensity to make contributions. This research differentiates the range of services offered by non-profit organizations and employs a questionnaire survey to examine the websites of the NPOs. A total of 466 valid responses were gathered. The empirical findings indicate that donors prioritize simplicity and speed in the online donation process. Additionally, donors prefer websites where they can easily locate necessary information and various details about the donation process, with relevant links that minimize time waste and complexity in navigating the website. The study also reveals that the convenience factor significantly influences donation behavior. Based on these insights, the study offers recommendations for non-profit organizations on how to provide donor-centric services by focusing on the aspects of convenience that donors value most in the donation process.

This study simultaneously examined the linkages among environmental dynamism, three dynamic capabilities, and the competitive advantages of retail businesses, which have not been identified before. Furthermore, this study fills the significant gaps in the literature and practical guidelines for retail development through improving retailer’s dynamic capabilities in response to environmental dynamism. The study used a quantitative approach by partial least squares SEM (PLS-SEM) to examine the hypotheses. Data were collected from 304 Vietnamese retail business managers. The results show that environmental dynamism plays a significant role in fostering the improvement of retailers’ dynamic capabilities. The findings also reveal positive linkages among the three dynamic capabilities before they significantly improve retailers’ competitive advantage. These are the valuable guidelines for retailers to nurture their dynamic capabilities, including service innovation capabilities, multi-channel integration, and brand orientation for sustaining their competitive advantages.