Global transformational processes associated with the geopolitical fragmentation of the world, changes in supply chains, and the emergence of threats to food, energy, logistics security, etc. have impacted the increase in the freight traffic volumes through the Ukraine-European Union (Ukraine-EU) land border section. In this context, the transport and logistics infrastructure on this section of the border was inadequate for the growing demand for international freight transport, leading to huge economic, social, and environmental damage to all participants in foreign trade. The aim of this paper is to study the efficiency of the functioning of the transport and logistics infrastructure on the Ukraine-EU border section. The taxonomy used in the paper made it possible to look into economic, security, geopolitical, logistics, transport, legal, and political factors shaping the freight traffic volumes, structure, and routes; their key trends and impact on the generation of freight traffic are described. Statistical analysis of freight traffic by border sections and with respect to border crossing points allowed the identification of bottlenecks in the functioning of the transport and logistics infrastructure and outlining ways to address them. The results of the study will be helpful both to researchers working on the issues of freight transport and to policymakers involved in transport and border infrastructure development.

Art studies and activities for older adults have received significantly less attention as a result of prohibitively expensive materials that are unfit for commercial use, and research utilizing digital technology to investigate artistic activities for older adults is extremely limited. The purpose of this article is to analyze and review recent research in these fields to summarize the current trends. The literature review comprised 108 articles from databases that included Scopus, ScienceDirect, and Google Scholar. The papers were subjected to a thorough examination by the VOSviewer program and researchers, who utilized content analysis to classify them into four themes: 1) inclusive design; 2) accessibility; 3) digital art therapy and 4) digital technology environments. Further investigation and development are necessary to propose a novel approach to instructing senior-level art utilizing cutting-edge technologies, which could be enhanced by the findings of this review article.

Analysis of the factors influencing the price of carbon emissions trading in China and its time-varying characteristics is essential for the smooth operation of the carbon trading system. We analyse the time-varying effects of public concern, degree of carbon regulation, crude oil price, international carbon price and interest rate level on China’s carbon price through SV-TVP-VAR model. Among them, the quantification of public concern and the degree of carbon emission regulation is based on microblog text and government decisions. The results show that all the factors influencing carbon price are significantly time-varying, with the shocks of each factor on carbon price rising before 2019 and turning significantly thereafter. The short-term shock effect of each factor is more significant compared to the medium- and long-term, and the effect almost disappears at a lag of six months. Thanks to public environmental awareness, low-carbon awareness and the progress of carbon market management mechanisms, public concern has had the most significant impact on carbon price since 2019. With the promulgation of relevant management measures for the carbon market, relevant regulations on carbon emission accounting, financing constraints, and carbon emission quota allocation for emission-controlled enterprises have become increasingly mature, and carbon price signals are more sensitive to market information. The above findings provide substantial empirical evidence for all stakeholders in the market, who need to recognize that the impact of non-structural factors on the price of carbon varies over time. Government intervention also serves as a key aspect of carbon emission control and requires the introduction of relevant constraints and incentives. In particular, emission-controlling firms need to focus on the policy direction of the carbon market, and focus on the impact of Internet public opinion on business production while reducing carbon allowance demand and energy dependence.

The purpose of the study is to create proposals and recommendations to improve the system evaluating the quality of governance and efficient use of budget funds in order to improve public welfare and sustainable development. The research methodology included application of statistical methods to review scientific articles, legislative acts and other documents, study models for evaluating the quality of governance and efficient use of budget funds. Mathematical modeling and forecasting methods were also used to assess aspects of governance and predict the results when changes are made, including building a trend model and determining the forecast values of accrued taxes and mandatory payments for 2024–2026. The conclusions highlight there is a positive correlation between the accrued taxes and mandatory payments to the budget of the Republic of Kazakhstan, and an economic growth and changes in tax legislation. The key factors influencing the quality of governance and efficient use of budget funds were identified. Recommendations were developed to improve the quality assessment system and governance of budget funds in order to increase efficiency and responsibility in financial management. The results of the study can be used by public administration bodies and financial institutions to optimize the governance of budget funds.

How can social enterprises implement Total Quality Management (TQM) to tackle urgent social issues within their organizational framework while also ensuring their continued viability? To address this question, this study aims to explore the organizational approach to the adoption and implementation of TQM practices and their efficacy in mitigating pressing social challenges and maintaining financial sustainability. It adopts a qualitative multiple-case research design involving 3 social enterprises to explore the research phenomenon. Following qualitative research analysis process using NVivo, our findings highlight a prevalent, short-term outlook in managing TQM, hindering the full potential of TQM to achieve both social impact and organizational sustainability. More specifically, they expose a significant dissonance within the case organizations’ TQM implementations: the contrast between the current state, indicative of what it is, and the ideal state, indicative of what it should be. Altogether, the study advocates leveraging TQM for long-term excellence and alignment in social enterprises (as opposed to short-term mediocrity and disarray), thereby facilitating the achievement of both social impact and financial sustainability.

The study aims to investigate the relationship between ESG (Environment, Social, Governance) performance on bank value when moderated by loan loss reserves. Using all 11 Thai listed banks for the period 2017–2021, data were collected from Bloomberg database, the official website of the Stock Exchange of Thailand (SETSMART), and Bank of Thailand, totalling 55 observations. The selected CAMEL indicators served as the control variables. Multiple linear regression and conditional effect analyses were executed using Tobin’s Q as a bank value. This study carefully tested the validity of the dataset, including fixed and random effects. The research outcomes demonstrate the interaction between ESG performance and loan loss reserves has a notably negative effect on the association between ESG performance and bank value. Subsequent analysis reveals that the negative influence of ESG performance on bank value is more pronounced with higher levels of loan loss reserves. These findings have important implications for bankers, investors, and policymakers, offering insights into the dynamics of ESG and loan loss reserves considerations.

The government’s land registration program aims to protect communities from future land disputes. However, lack of community support presents challenges to its process and implementation. Utilizing a qualitative case study approach, this article examines these challenges from the community’s perspective, focusing on land registration, community participation, and implementation dynamics. It suggests that learning from these dynamics can enhance the program’s effectiveness, highlighting the need for a systematic approach to community involvement.

Papua, one of the provinces in Indonesia, is recognized for its limited infrastructure and high poverty rates. This limitation undoubtedly emphasizes the government’s special attention toward augmenting foreign and domestic investments by expanding industrial sectors to absorb more labor, thereby aiming to enhance the region’s economic performance. The focus of the study seeks to assess the extent to which foreign and domestic investments, industrial employment, and the proliferation of industries in Papua contribute to increasing the Gross Development Product (GDP) and reducing poverty. By employing secondary data from 2016 to 2022 and utilizing the Regression Data Panel method, it encompasses 29 districts. The findings reveal that domestic investment, employment in the industrial sector, and the number of industries significantly influence poverty rates. However, as conclusion, foreign investment, surprisingly, demonstrates no substantial impact on economic performance. This unexpected result might be attributed to issues linked with the inadequate quality of financial performance, which doesn’t align with the available investment funds. Utilizing the analytical network process (ANP), the study outlines two primary strategies. The first involves prioritizing investment expansion by focusing on both domestic and foreign investments. The second strategy emphasizes industrial revitalization through augmenting the number of industries and enhancing labor participation in the industrial sector.