Climate Compatible Development (CCD), which aims to mitigate greenhouse gas emissions and promote economic growth while adjusting to the effects of climate change, necessitates integrated policy approaches across several sectors. However, little attention has been given to the types of institutional structures collaborating and competing in conceptualizing CCD and understanding its functioning. This paper develops and applies a qualitative analysis to determine the compatibility of national and local policies and multi-stakeholder roles with the aims of the three dimensions of CCD (development, climate adaptation, and climate mitigation) using the mangrove governance case. Results indicate that mangrove governance policies currently support shifts towards CCD, especially by national governments. The existence of Ministry of Development National Planning that play roles in formulating climate change policy and development planning in Indonesia proved beneficial for CCD attainment. However, several regulations showed that political intervention and sectoral interests were present in multilevel governance toward CCD. Institutional challenges in this context were described, particularly in the existence of a hierarchy of statutory powers in Indonesia.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

Blockchain technology has increasingly attracted the attention of the financial service sector, customers, and investors because of its distinctive characteristics, such as transparency, security, reliability, and traceability. The paper is based on a Systematic Literature Review (SLR). The study comprehended the literature and the theories. It deployed the technology-organization-environment (TOE) model to consider technological, organizational, and environmental factors as antecedents of blockchain adoption intention. The paper contributes to blockchain literature by providing new insights into the factors that affect the intention to adopt blockchain technology. A theoretical model incorporates antecedents of blockchain adoption intention to direct an agenda for further investigations. Researchers can use the model proposed in this study to test the antecedents of blockchain adoption intention empirically.

It has long been acknowledged that interpersonal trust is the foundation of business partnerships. Interpersonal trust is frequently required in circumstances involving interdependence among parties, wherein each party is cognizant of the other’s vulnerabilities, the potential consequences of their actions, and the favorable anticipations of others. This study aims to examine and understand the impact of the development of interpersonal trust on the long-term sustainability of the Gayo Aceh coffee business, which has been operational since 1908. The unit of analysis in this study is the stakeholders of the Gayo Aceh coffee industry, including farmers, collectors, sellers, and distributors. This study utilizes a qualitative technique, specifically employing a case study design, for both data collection and analysis. To collect data, we utilized observations and semi-structured interviews. The findings of the research indicate that the establishment of interpersonal trust among producers, collectors, sellers, and distributors has had a discernible influence on the current sustainability of the coffee industry in Aceh Gayo.

Rapid global warming and continuous climate change threaten the construction industry and human existence, especially in developing countries. Many developed countries are engaging their professional stakeholders on innovation and technology to mitigate climate change on humanity. Studies concerning inclusive efforts by developing countries’ stakeholders, including Nigeria, are scarce. Thus, this study investigates the construction industry’s practitioners’ preparedness to mitigate climate change through pre- and post-planning. Also, the study appraises climate change’s impact on construction activities and proffered measures to mitigate them. The research employed face-to-face data collection via a qualitative approach. The researchers engaged 33 knowledgeable participants. The study covered Abuja, Benin City, Owerri, and Lagos and achieved saturation at the 30th participant. The research employed a thematic approach to analyse the collected data. Findings reveal that Nigerian construction practitioners cannot cope with climate change impacts because of lax planning and inadequate technology to mitigate the issues. Also, the government’s attitude towards climate change has not helped matters. Also, the study suggested measures to mitigate the impact of climate change on construction activities in Nigeria. Therefore, as part of the research contributions, all-inclusive and integrated regulatory policies and programmes should be tailored toward mitigating climate change. This includes integrated stakeholder sensitisation, investment in infrastructure that supports anti-climate change, prioritising practices in the industry to achieve sustainable project transformation, and integration of climate change interventions into pre- and post-contract administration.

Globalization and economic integration have an impact on increasing trade volume and economic growth in various countries, especially those that are open in their economies. This situation also provides ease of capital mobility between countries, which makes investment not only rely on domestic investment but also on foreign direct investment. Exchange rates and inflation also affect export growth, imports, and economic growth. The purpose of this study is to determine the effect of exchange rate, inflation, foreign direct investment, government expenditure, and economic openness on export and import growth.  This study used time series data during the period 1980–2021, sourced from UNCTAD, ASYB, and Indonesian Central Bank (BI). The analysis model used is multiple linear regression with the help of EViews software, which first tests classical assumptions so that the regression results are Best Linier Unbiased Estimator (BLUE). The results show that foreign direct investment and government spending can significantly increase the rate of exports and imports. Meanwhile, the depreciating rupiah against the US dollar cannot encourage an increase in both exports and imports. Furthermore, foreign direct investment, government spending, and economic openness can significantly increase economic growth. The other variables, net exports and inflation, have no effect on Indonesia’s economic growth rate.

Ignorance of laws and policies creates barriers to the social inclusion of persons with disabilities (PWDs), hindering their full participation in communal life and opportunities. The current study aims to analyze the social inclusion of PWDs in the context of ignorance of laws and policies and how it influences their overall social inclusion. To achieve the study objectives, data were collected from a sample of 488 PWDs, comprising 284 males and 204 females, in the selected six Union Councils (sub-administrative units) of District Malakand, Pakistan. Respondents were chosen through multistage stratified random sampling. In the univariate and multivariate level analyses, the chi-square test and Kendall’s Tau-b test statistics were used to test the relationship between ignorance of laws and policies and the social inclusion of PWDs. Gender and level of disability were used as control variables at the multivariate level. The results of Kendal Tb and chi-square significance values depicted a spurious relation among ignorance of laws and policies and social inclusion of PWDs while controlling respondent’s gender. The results highlighted that ignorance of laws and policies reduced social inclusion in male to a higher extent than female. Additionally, the social inclusion of PWDs with moderate disabilities is more significantly hampered by ignorance of laws and polices than those with severe disabilities.

This research paper aims to explore the issue of university dropouts in Greece, which has become a growing concern in recent years due to its impact on individuals, educational institutions, and society as a whole. One of the main contributing factors to students discontinuing their higher education in Greece is the choice of the wrong faculty. Financial challenges, unrelated to tuition fees, also significantly affect students’ ability to pursue their studies. Family background plays a crucial role, with students from families with higher educational attainment exhibiting greater persistence. The study found that gender, age, and academic performance can influence students’ perceptions of dropout factors, which can change as they progress through their educational journey. To address these challenges, the research proposes a multifaceted approach, including early intervention programs, expanded financial support, improved mental health and counseling services, flexible learning options, and strong academic advising.