Political representation is responsible for choices regarding the supply and the management of transport infrastructure, but its decisions are sometimes in conflict with the will and the general interest expressed by citizens. This situation has progressively prompted the use of specific corrective measures in order to obtain socially sustainable decisions, such as the deliberative procedures for the appraisal of public goods. The standard Stated Choice Modelling Technique (SCMT) can be used to estimate the community appreciation for public goods such as transport infrastructure; but the application of the SCMT in its standard form would be inadequate to provide an estimation that expresses the general interest of the affected community. Hence the need to adapt the standard SCMT on the basis of the operational conditions imposed by deliberative appraisal procedures. Therefore, the general aim of the paper is to outline the basic conditions on which a modified SCMT with deliberative procedure can be set up. Firstly, the elements of the standard SCMT on which to make the necessary adjustments are identified; subsequently, modifications and additions to make to the standard technique are indicated; finally, the contents of an extensive program of experimentation are outlined.

This study aimed to explore the influence of entrepreneurial skills development on entrepreneurial confidence in university students. Using an empirical approach, a structured questionnaire was administered to 322 students at a university in Lima, Peru, to assess participants’ perceptions of self-awareness and self-assessment, problem solving, communication and presentation of ideas, as well as their entrepreneurial confidence. The data collected were analysed using structural equation modelling (SEM), which allowed for the identification of significant relationships between the variables. The results revealed that self-awareness, problem solving and effective communication have a positive and determinant influence on the development of entrepreneurial skills, which in turn significantly strengthen students’ entrepreneurial confidence. These findings highlight the importance of incorporating the promotion of entrepreneurial skills in university education, as this can increase students’ readiness and willingness to successfully start and manage their own entrepreneurial projects.

The starting point is the presence of a widespread feeling of political confrontation and division among Spanish citizens. This is compounded by dissatisfaction with and distrust in a system that is perceived by many as elitist and out of touch with real needs. Several factors related to this perception of politics are explained and quantified. On the one hand, there are economic elements, such as the stagnation of GDP per capita, the persistence of a relatively high at-risk-of-poverty rate, and the rates of material deprivation. And in all these elements, a significant territorial inequality can be observed. There are significant differences between Spain, France and Germany over the period considered. On the other hand, political factors determine much of the public debate in Spain: Historical memory and the Spanish Civil War, as well as the terrorism of ETA and other terrorist groups. The emergence of new parties is analyzed, especially VOX. Finally, the enormous difficulty of finding a territorial structure of political power that would bring together the consensus of most political forces. It is necessary to find formulas for fiscal federalism that will make it possible to move away from the current decentralization of spending without the Autonomous Communities having their own tax capacity. This study concludes by pointing out the relevance of all these problems and the need to find solutions through democratic debate and deliberation with agreements.

This study examines how economic freedom and competition affect bank stability. We use data from 70 ASEAN-4 banks from 2007 to 2019 using the system generalized technique of moments. Results corroborate competition-fragility hypothesis. Market strength (or less competition) can boost bank stability. However, in the ASEAN-4 area, competition and bank stability have a non-linear relationship, suggesting that bank stability may decline after market strength exceeds a threshold. Financial and economic freedom also boosts bank stability. This implies banks in free financial and economic contexts are more stable. Banks with more market dominance in nations with more economic or financial autonomy may also be more unstable. The findings suggest that authorities should allow some competition and economic flexibility to keep banks stable. The study examined ASEAN-4 economic freedom’s effects empirically for the first time. It illuminates competitiveness and bank stability.

In this study, we are interested in WCM (working capital management) strategies and profitability in the UK furniture manufacturing sector. Observing the period from 2007 to 2023 of public companies panel data has found that extreme (aggressive and conservative) and moderate (moderate) WCM approaches are associated with firm performance. The results indicate that a conservative WCM investment policy augments liquidity and profitability and thereby confirms that maintaining liquidity is conducive to operational efficiency. Novel to the literature and considering economic externalities and technological progress, the analysis carries important implications for academics and working capitalists concerning profitability enhancement via better WCM.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.