Search Results (6,670)

Purpose: Following George Floyd’s death, the push for law enforcement accountability policies has intensified. Despite robust legislative action, challenges in enacting and implementing meaningful reforms persist. This study analyzes police accountability policies (PAP) in the U.S. from 2020 to 2022, identifying barriers and facilitators through expert perspectives in enforcement oversight, policy advocacy, and community engagement. Methods: The study used a dual approach: analyzing 226 police accountability bills from all 50 U.S. states, D.C., and Puerto Rico via the National Conference of State Legislatures database, and categorizing them into six key areas such as training, technology use, and certification. Additionally, a survey was conducted among experts to identify the challenges and drivers in passing police accountability legislation. Findings: A legislative analysis showed that although 48 states passed police accountability laws, California, New Jersey, Oklahoma, and Colorado have made significant strides by passing multiple pieces of legislation aimed at enhancing law enforcement accountability and ensuring better policing practices. The most common policies focused on training and technology, enacted by 16 and 12 states, respectively. However, crucial certification and decertification policies were adopted in just 13 states, highlighting the inconsistent implementation of measures critical for police accountability and transparency. The survey identified several barriers to passing PAP, including inadequate support from local governments (72.7%). Structural exclusion of poor and minority communities from policing resources was also a significant barrier (54.5%). Facilitators included community support (81.8%) and a cultural shift in policing towards viewing officers as “guardians” rather than “warriors” (63.6%). Conclusions: While some progress has been made in passing PAP, considerable gaps remain, particularly in enforcement and comprehensive reform. Resistance from law enforcement institutions, lack of community support, and structural inequalities continue to impede the adoption of effective PAP. Full article

Although organizational resilience is well established, refining the systematic quantitative evaluation of health systems resilience (HSR) remains an ongoing opportunity for advancement. Research either focuses on individual HSR indicators, such as social welfare policy, public expenditure, health insurance, healthcare quality, and technology, or broadly examines socio-economic factors, highlighting the need for a more comprehensive methodological approach. This study employed the Slacks-Based Measure (SBM) within Data Envelopment Analysis (DEA) to analyze efficiency by maximizing outputs. It systematically examined key HSR factors across countries, providing insights for improved policymaking and resource allocation. Taking a five-year (2016–2020) dataset that covered 55 to 56 countries and evaluating 17 indicators across governance, health systems, and economic aspects, the paper presents that all sixteen top-ranked countries with a perfect efficiency score of 1 belonged to the high-income group, with ten in Europe, highlighting regional HSR differences. This paper concludes that adequate economic resources form the foundation of HSR and ensure stability and sustained progress. A properly supported healthcare workforce is essential for significantly enhancing health systems and delivering quality care. Last, effective governance and the equitable allocation of resources are crucial for fostering sustainable development and strengthening HSR. Full article

Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending and a persistent shadow economy. This is the first micro-level empirical study to examine how FinTech tools affect VAT compliance in this sector, offering novel insights into how technology interacts with behavioral factors to influence fiscal behavior. Drawing on the Technology Acceptance Model, deterrence theory, and behavioral tax compliance frameworks, we surveyed 214 hotels, guesthouses, and tour operators across Greece’s main tourism regions. A structured questionnaire measured five constructs: FinTech adoption, VAT compliance behavior, tax morale, perceived audit probability, and financial performance. Using Partial Least Squares Structural Equation Modeling and bootstrapped moderation–mediation analysis, we find that FinTech adoption significantly improves declared VAT, with compliance fully mediating its impact on financial outcomes. The effect is especially strong among businesses led by owners with high tax morale or strong perceptions of audit risk. These findings suggest that FinTech tools function both as efficiency enablers and behavioral nudges. The results support targeted policy actions such as subsidies for e-invoicing, tax compliance training, and transparent audit communication. By integrating technological and psychological dimensions, the study contributes new evidence to the digital fiscal governance literature and offers a practical framework for narrowing the VAT gap in tourism-driven economies. Full article

Water governance in Europe faces mounting challenges from climate change, demographic pressures, and aging infrastructure—especially in Southern regions increasingly affected by drought and institutional fragmentation. In contrast, Nordic countries such as Denmark and Sweden exhibit coherent, integrated governance systems with strong regulatory oversight. This study introduces the Water Governance Maturity Index (WGMI), a document-based assessment tool designed to evaluate national water governance across five dimensions: institutional capacity, operational effectiveness, environmental ambition, equity, and climate adaptation. Applying the WGMI to eight EU countries—four Nordic and four Southern—reveals a persistent North–South divide in governance maturity. Nordic countries consistently score in the “advanced” or “model” range, while Southern countries face systemic gaps in implementation, climate integration, and territorial inclusion. Based on these findings, the study offers actionable policy recommendations, including the establishment of independent regulators, strengthening of river basin coordination, mainstreaming of climate-water strategies, and expansion of affordability and participation mechanisms. By translating complex governance principles into measurable indicators, the WGMI provides a practical tool for benchmarking reform progress and supporting the EU’s broader agenda for just resilience and climate adaptation. Unlike broader frameworks like SDG 6.5.1, the WGMI’s document-based, dimension-specific approach provides granular, actionable insights for governance reform, enhancing its utility for EU and global policymakers. Full article

Anthraquinone acid dyes are widely used in dyeing polyamide due to their good exhaustion and brightness. While ionic interactions primarily govern dye–fiber bonding, the molecular weight (Mw) of these dyes can significantly influence migration, apparent color strength, and fastness behavior. This study offers comparative insight into how the Mw of structurally similar anthraquinone acid dyes impacts their diffusion, fixation, and functional outcomes (e.g., UV protection) on polyamide 6 fabric, using Acid Blue 260 (Mw~564) and Acid Blue 127:1 (Mw~845) as representative low- and high-Mw dyes. The effects of dye concentration, pH, and temperature on color strength (K/S) were evaluated, migration index and zeta potential were measured, and UV protection factor (UPF) and FTIR analyses were used to assess fabric functionality. Results showed that the lower-Mw dye exhibited higher migration tendency, particularly at increased dye concentrations, while the higher-Mw dye demonstrated greater color strength and superior wash fastness. Additionally, improved UPF ratings were associated with higher-Mw dye due to enhanced light absorption. These findings offer practical insights for optimizing acid dye selection in polyamide coloration to balance color performance and functional attributes. Full article

Today, ‘social sustainability’ is a key feature of many organisations’ environmental, social, and governance strategies, as well as underpinning sustainable development goals. The term refers to the implementation of targets such as reduced societal inequalities, the promotion of social well-being, and the practice of positive community relations. Building a meaningful, accountable, and quantifiable evidence-base from which to translate these high-level concepts into tangible and achievable goals is, however, challenging. The complexities of measuring social capital—often described as a building block of social sustainability—have been documented. The challenge lies in measuring the person, group, or collective in interaction with the context under investigation, whether that be a climate goal, an institution, or a national policy. Social identity theory is a social psychological approach that articulates the processes through which an individual internalises the values, norms, and behaviours of their contexts. Levels of social identification—a concept capturing the state of internalisation—have been shown to be predictive of outcomes as diverse as communication and cognition, trust and citizenship, leadership and compliance, and health and well-being. Applying this perspective to the articulation and measurement of social sustainability provides an opportunity to build an empirical approach with which to reliably translate this high-level concept into achievable outcomes. Full article

Soil sealing and land take are increasingly recognised as critical environmental and land use planning challenges across Europe. Although these issues have received limited attention in Baltic policymaking and the academic literature to date, available data indicate ongoing land consumption despite population decline. This study aims to analyse soil sealing patterns in Estonia, Latvia, and Lithuania between 2018 and 2021 using CLC+ Backbone data, linking them to demographic shifts and local planning frameworks. Results reveal that soil sealing increased in nearly all municipalities across the Baltic states, regardless of population trends. The analysis highlights that shrinking municipalities, constrained by limited resources and declining populations, are structurally disadvantaged in terms of land use efficiency, particularly when measured by sealed area per capita. Moreover, this study discusses emerging policy tensions, including the narrowing conceptual gap between land take and soil sealing in the proposed EU Soil Monitoring and Resilience Directive, as well as the risk of overlooking broader land artificialisation. The findings underscore the need for context-sensitive, multi-scalar approaches to land use monitoring and governance, particularly in sparsely populated and demographically imbalanced regions, such as the Baltic states. Full article

This study reports the synthesis and evaluation of iron molybdate (Fe₂(MoO₄)₃) and iron tungstate (FeWO₄) as photocatalysts for the degradation of a real industrial effluent from aluminum anodizing processes under visible light irradiation. The oxides were synthesized via a co-precipitation method in an aqueous medium, followed by microwave-assisted hydrothermal treatment. Structural and morphological characterizations were performed using X-ray diffraction, field-emission scanning electron microscopy, Raman spectroscopy, ultraviolet–visible (UV–vis), and photoluminescence (PL) spectroscopies. The effluent was characterized by means of ionic chromatography, total organic carbon (TOC) analysis, physicochemical parameters (pH and conductivity), and UV–vis spectroscopy. Both materials exhibited well-crystallized structures with distinct morphologies: Fe₂(MoO₄)₃ presented well-defined exposed (001) and (110) surfaces, while FeWO₄ showed a highly porous, fluffy texture with irregularly shaped particles. In addition to morphology, both materials exhibited narrow bandgaps—2.11 eV for Fe₂(MoO₄)₃ and 2.03 eV for FeWO₄. PL analysis revealed deep defects in Fe₂(MoO₄)₃ and shallow defects in FeWO₄, which can influence the generation and lifetime of reactive oxygen species. These combined structural, electronic, and morphological features significantly affected their photocatalytic performance. TOC measurements revealed degradation efficiencies of 32.2% for Fe₂(MoO₄)₃ and 45.3% for FeWO₄ after 120 min of irradiation. The results highlight the critical role of morphology, optical properties, and defect structures in governing photocatalytic activity and reinforce the potential of these simple iron-based oxides for real wastewater treatment applications. Full article

Soil phosphorus (P) availability is an important determinant of productivity in Pinus massoniana (Masson pine) forests. The mechanistic bases governing the physiological and growth responses of Masson pine to varying soil P conditions remain insufficiently characterized. This study aims to decipher the adaptive strategies of Masson pine to different soil P levels, focusing on root morphological–architectural plasticity and the allocation dynamics of nutrient elements and photosynthetic assimilates. One-year-old potted Masson pine seedlings were exposed to four P addition treatments for one year: P0 (0 mg kg⁻¹), P1 (25 mg kg⁻¹), P2 (50 mg·kg⁻¹), and P3 (100 mg kg⁻¹). In July and December, measurements were conducted on seedling organ biomass, root morphological indices [root length (RL), root surface area (RSA), root diameter (RD), specific root length (SRL), and root length ratio (RLR) for each diameter grade], root architectural indices [number of root tips (RTs), fractal dimension (FD), root branching angle (RBA), and root topological index (TI)], as well as the content of nitrogen (N), phosphorus (P), carbon (C), and non-structural carbohydrates (NSCs) in roots, stems, and leaves. Compared with the P0 treatment, P2 and P3 significantly increased root biomass, root–shoot ratio, RL, RSA, RTs, RLR of finer roots (diameter ≤ 0.4 mm), nutrient accumulation ratio in roots, and starch (ST) content in roots, stems and leaves. Meanwhile, they decreased soluble sugar (SS) content, SS/ST ratio, C and N content, and N/P and C/P ratios in stems and leaves, as well as nutrient accumulation ratio in leaves. The P3 treatment significantly reduced RBA and increased FD and SRL. Our results indicated that Masson pine adapts to low P by developing shallower roots with a reduced branching intensity and promoting the conversion of ST to SS. P’s addition effectively alleviates growth limitations imposed by low P, stimulating root growth, branching, and gravitropism. Although a sole P addition promotes short-term growth and P uptake, it triggers a substantial consumption of N, C, and SS, leading to significant decreases in N/P and C/P ratios and exacerbating N’s limitation, which is detrimental to long-term growth. Under high-P conditions, Masson pine strategically prioritizes allocating limited N and SS to roots, facilitating the formation of thinner roots with low C costs. Full article

A rotating imperfect ring resonator of the gyroscope is modeled by a rotating thin ring with evenly distributed point masses. The free response of the rotating ring structure at constant speed is investigated, including the steady elastic deformation and wave response. The dynamic equations are formulated by using Hamilton’s principle in the ground-fixed coordinates. The coordinate transformation is applied to facilitate the solution of the steady deformation, and the displacements and tangential tension for the deformation are calculated by the perturbation method. Employing Galerkin’s method, the governing equation of the free vibration is casted in matrix differential operator form after the separation of the real and imaginary parts with the inextensional assumption. The natural frequencies are calculated through the eigenvalue analysis, and the numerical results are obtained. The effects of the point masses on the natural frequencies of the forward and backward traveling wave curves of different orders are discussed, especially on the measurement accuracy of gyroscopes for different cases. In the ground-fixed coordinates, the frequency splitting results in a crosspoint of the natural frequencies of the forward and backward traveling waves. The finite element method is applied to demonstrate the validity and accuracy of the model. Full article

Artificial intelligence has taken a seat at the executive table and is threatening the fact that human beings are the only ones who should be in a position of power. This article gives conjectures on the future of leadership in which managers will collaborate with learning algorithms in the Neural Adaptive Artificial Intelligence Leadership Model, which is informed by the transformational literature on leadership and socio-technical systems, as well as the literature on algorithmic governance. We assessed the model with thirty in-depth interviews, system-level traces of behavior, and a verified survey, and we explored six hypotheses that relate to algorithmic delegation and ethical oversight, as well as human judgment versus machine insight in terms of agility and performance. We discovered that decisions are made quicker, change is more effective, and interaction is more vivid where agile practices and good digital understanding exist, and statistical tests propose that human flexibility and definite governance augment those benefits as well. It is single-industry research that contains self-reported measures, which causes research to be limited to other industries that contain more objective measures. Practitioners are provided with a practical playbook on how to make algorithmic jobs meaningful, introduce moral fail-safes, and build learning feedback to ensure people and machines are kept in line. Socially, the practice is capable of minimizing bias and establishing inclusion by visualizing accountability in the code and practice. Filling the gap between the theory of leadership and the reality of algorithms, the study provides a model of intelligent systems leading in organizations that can be reproduced. Full article

The ongoing degradation of global forests has severely weakened ecosystem service functions, and traditional judicial remedies have struggled to quantify intangible ecological losses. China has become an important testing ground for restorative justice through the establishment of specialized environmental courts and the practice of environmental public interest litigation. Since 2015, China has actively explored and institutionalized the application of the concept of restorative justice in its environmental justice reform. This concept emphasizes compensating environmental damages through actual ecological restoration acts rather than relying solely on financial compensation. This shift reflects a deep understanding of the limitations of traditional environmental justice and an institutional response to China’s ecological civilization construction, providing critical support for forest ecosystem restoration and enabling ecological restoration activities, such as replanting and re-greening, habitat reconstruction, etc., to be enforced through judicial decisions. This study conducts a qualitative analysis of judicial rulings in forest restoration cases to systematically evaluate the effectiveness of restorative justice in compensating for losses in forest ecosystem service functions. The findings reveal the following: (1) restoration measures in judicial practice are disconnected from the types of ecosystem services available; (2) non-market values and long-term cumulative damages are systematically underestimated, with monitoring mechanisms exhibiting fragmented implementation and insufficient effectiveness; (3) management cycles are set in violation of ecological restoration principles, and acceptance standards lack function-oriented indicators; (4) participation of key stakeholders is severely lacking, and local knowledge and professional expertise have not been integrated. In response, this study proposes a restorative judicial framework oriented toward forest ecosystem services, utilizing four mechanisms: independent recognition of legal interests, function-matched restoration, application of scientific assessment tools, and multi-stakeholder collaboration. This framework aims to drive a paradigm shift from formal restoration to substantive functional recovery, providing theoretical support and practical pathways for environmental judicial reform and global forest governance. Full article

This study employs a mixed method. In-depth interviews and observational studies are among the data collection approaches used in qualitative research. The quantitative method measures the weight of respondents’ answers to the distributed questionnaire. The questionnaire, containing 82 items, was distributed to 202 tourists to collect their perceptions based on the 4A tourist components. The results indicate that tourists’ perceptions of attractions, accessibility, and ancillary services are generally positive. In contrast, perceptions of amenity services are less favorable. Using the scores from IFAS, EFAS, and the I-E matrix, the total weighted scores for IFAS and EFAS are 2.68 and 2.83, respectively. The appropriate strategy for BTV is one of aggressive growth in a position of strengths and opportunities. The study highlights key techniques, including the application of information technology in service and promotion, the strengthening of community and government roles, the development of infrastructure and facilities, the utilization of external resources, sustainable innovation, and the encouragement of local governments to issue regulations for halal tourism villages. By identifying drivers and barriers from an economic, environmental, social, and cultural perspective, the SWOT analysis results help design strategies that can make positive contributions to the development of sustainable, community-based halal tourism and digital information in the future. Full article

This study explores how corporate governance reforms can enhance financial reporting quality and organizational transparency, focusing on Greece’s transition from Law 3016/2002 to Law 4706/2020. The legislative reform aimed to modernize governance structures, align national practices with international standards, and strengthen investor protection in a post-crisis economic environment. Moving beyond a simple legal comparison, the study examines how Law 3016/2002’s formal compliance model contrasts with Law 4706/2020’s more substantive accountability framework. We hypothesize that Law 4706/2020 introduces substantively stronger governance mechanisms than its predecessor, thereby improving transparency and investor protection, while compliance with the new law imposes materially greater administrative and financial burdens, especially on small- and mid-cap firms. Methodologically, the research employs a narrative literature review and a structured comparative legal analysis to assess the administrative and financial implications of the new law for publicly listed companies, focusing on board composition and diversity, internal controls, suitability policies, and disclosure requirements. Drawing on prior comparative evidence, we posit that Law 4706/2020 will foster governance and disclosure improvements, enhanced oversight, and clearer board roles. However, these measures also impose compliance burdens. Due to the heterogeneity of listed companies and the lack of firm-level data following Law 4706/2020’s implementation, the findings are neither fully generalizable nor quantifiable; future quantitative research using event studies or panel data is required to validate the hypotheses. We conclude that Greece’s new framework is a critical step toward sustainable corporate governance and more transparent financial reporting, offering regulators, practitioners, and scholars examining legal reform’s impact on governance effectiveness and financial reporting integrity. Full article

Water is essential for ecological balance, environmental sustainability, and food security, particularly in arid regions where effective water management increasingly depends on farmer cooperation. The Samarkand region of Uzbekistan, known for its favorable climate and leading role in grape production, is facing rising drought conditions. This study explores the factors influencing grape farmers’ willingness to collaborate on water management in the districts of Ishtikhan, Payarik, and Kushrabot, which together produce 75–80% of the region’s grapes. A quantitative survey of 384 grape-producing households was conducted across 19 county citizens’ gatherings (38.7% of such gatherings), and structural equation modeling was employed to analyze a framework consisting of four dimensions: norms, environmental concerns, economic barriers, and the intention to adopt sustainable practices. The results indicate that norms and environmental concerns positively influence collaboration, suggesting a collective orientation toward sustainability. In contrast, economic barriers such as high costs and limited financial capacity significantly hinder cooperative behavior. Furthermore, a strong individual intention to adopt sustainable practices was associated with a greater likelihood of collaboration. These findings highlight the critical drivers and constraints shaping collective water use in agriculture and suggest that targeted policy measures and community-led efforts are vital for promoting sustainable water governance in drought-prone regions. Full article