Search Results (83)

This study evaluates the impact of digital systems and IT audit frameworks on tax performance and integrity within tax administrations. Using international data from organizations like the World Bank, OECD (Organisation for Economic Co-operation and Development), and IMF (International Monetary Fund), the research examines the relationship between tax revenue as a percentage of GDP, digital infrastructure, corruption perception, e-government development, and cybersecurity readiness. Quantitative analysis, including correlation, regression, and clustering methods, reveals a strong positive relationship between digital maturity, e-governance, and tax performance. Countries with advanced digital governance systems and robust IT audit frameworks, such as COBIT, tend to show higher tax revenues and lower corruption levels. The study finds that e-government development and anti-corruption measures explain over 40% of the variance in tax performance. Cluster analysis distinguishes between digitally advanced, high-compliance countries and those lagging in IT adoption. The findings suggest that digital transformation strengthens fiscal integrity by automating compliance and reducing human contact, which in turn mitigates bribery risks and enhances fraud detection. The study highlights the need for adopting international best practices to guide the digitalization of tax administrations, improving efficiency, transparency, and trust in public finance. Full article

The UI GreenMetric World University Ranking has become a widely adopted instrument for benchmarking institutional sustainability performance; nevertheless, empirically grounded evidence from universities in diverse regional contexts remains scarce. This study undertakes a rigorous appraisal of the extent to which Mahasarakham University (MSU) has institutionalized the United Nations Sustainable Development Goals (SDGs) within its pedagogical offerings, research portfolio, community outreach, and governance arrangements during the 2021–2024 strategic cycle. Employing a mixed-methods design and guided by the 2024 UI GreenMetric Education and Research indicators, this investigation analyzed institutional datasets pertaining to curriculum provision, ring-fenced research funding, 574 peer-reviewed sustainability publications, student-led community initiatives, and supporting governance mechanisms; the analysis was interpreted through a Plan–Do–Check–Act management lens. The number of sustainability-oriented academic programs expanded from 49 to 58. Student participation in community service activities strongly recovered following the COVID-19 pandemic, and MSU’s GreenMetric score increased from 7575 to 8475, thereby elevating the institution to the 100th position globally. These gains were facilitated by strategic SDG-aligned investment, cross-sector collaboration, and the consolidation of international partnerships anchored in Thailand’s Isaan region. The MSU case provides a transferable model for universities—particularly those operating in resource-constrained contexts—endeavoring to align institutional development with the SDGs and internationally recognized quality benchmarks. The findings substantiate the capacity of transformative education and applied research to engender enduring societal and environmental benefits. Full article

High unemployment rates, inaccessible housing markets, and funding challenges create barriers to finding suitable housing for adults with Autism Spectrum Disorder (ASD) who have less obvious support needs, also known as autistic adults. While public and community housing services in Aotearoa New Zealand (AoNZ) may be an option, a lack of accessible designs leaves families uncertain about future care options. This paper, part of the MBIE-funded Public Housing and Urban Regeneration: Maximising Wellbeing research programme in partnership with registered Community Housing Provider, Te Toi Mahana (TTM), takes an exploratory approach to ask how public and community housing can support and help enable semi-independent living for autistic adults. It investigates how design elements—such as dwelling layouts, material choices, colour schemes, lighting, acoustics, shared and community spaces, and external environments—impact the wellbeing of autistic adults. By extension, insights may also inform private housing design. The study focuses on autistic adults who may be considered ‘mid-to-high’ functioning or those who have been previously diagnosed with Asperger’s Syndrome, whose housing needs are often overlooked. It develops guiding principles and detailed guidance points for public and community housing, informed by the literature, case studies, and data from a photo elicitation study and interviews undertaken with autistic adults in AoNZ. These guiding principles are tested through the speculative redesign of a large TTM site in Newtown, Wellington, AoNZ. Findings should be of interest to government agencies, housing providers, architects, stakeholders, and others involved in shaping the built environment, as well as autistic adults and their supporters, both in AoNZ and internationally. Full article

Promoting the Sustainable Development Goal 3 (SDG 3) of Good Health and Well-being of all people requires an approach that ensures that health systems are strengthened with comprehensive social support mechanisms. This interrelation has gained increasing recognition as a foundational pillar in realizing sustainable and equitable healthcare. Economic instabilities and social vulnerabilities have direct implications on health access and outcomes, making focused welfare and security measures important in entrenching SDG 3. This work combines interdisciplinary studies, bridging health policy and economic security, at a time when social policy decisions, more than ever, should be guided by real-world needs and evidence, dealing with key factors, interventions, and contributions from policymakers on strategies that can reinforce health systems. Thus, current achievements of SDG 3 and challenges to successfully integrate health and social support sectors are discussed. The study addresses future pathways to achieve this Goal, including greater public investment in inter-sectoral collaboration, innovative funding models, and data-driven policymaking as part of this next wave in advancing health systems resilience. Important ways to restructure public health with less inequality entail a reinforcement of social safety nets, mitigating health consequences through poverty and adverse economic conditions. Coordinated governance, cross-sectoral collaboration, and evidence-based monitoring frameworks assure policymakers of their effectiveness in achieving these policy priorities. This calls for prioritized planning that invests in scalability, sustainability, and adaptability for resilient health systems supported by inclusive welfare state policies. By aligning social policies with health priorities, this paper aims to contribute to a global agenda regarding universal, sustainable, and equitably achieved health outcomes within the framework of the Sustainable Development Goals. Full article

Small- and medium-sized ports (SMSPs) face multifaceted challenges, including environmental pressures (pollution, resource depletion) as well as socio-economic strains (community impacts, trade dynamics). Governance complexities, regulatory fragmentation, limited funding, and stakeholder conflicts further exacerbate these challenges. This study identifies context-driven sustainability indicators for SMSPs and proposes best practices to enhance their resilience. Four small/medium-sized ports (SMSPs) in Crete, Greece—Souda (CHA), Heraklion (HER), Rethymnon (RET), and Sitia (SIT)—were evaluated to benchmark their sustainability performance using tailored indicators. The primary objectives were the following: (a) to identify sustainability indicators relevant to SMSPs, focusing on economic, environmental, and social aspects, and (b) to propose best practices for enhancing sustainability in these ports, considering their unique characteristics and constraints. A combination of the Best Worst Method (BWM) and VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) analysis was employed. The findings revealed that “environmental monitoring and management” and “security of employment and social protection” are top priorities for medium-sized ports, while “competitiveness” was a crucial indicator for small ports, emphasizing the need for financial sustainability in the context of global trade. These results offer a strategic roadmap for policymakers, guiding interventions aimed at improving the sustainability and resilience of SMSPs, thereby supporting regional economies and international trade networks. Full article

Using data from the Qingsike Private Equity Database, in this paper, we systematically examine how government policy-guiding funds impacted regional economic development in China from 2010 to 2021. An empirical analysis confirms that government-guided funds have a significant positive effect on regional economic growth, particularly in less affluent areas. Additionally, we found that the level of venture capital marketization and industrial structural upgrading mediate the relationship between policy-guiding funds and regional economic growth. These findings suggest that government policy-guiding funds foster regional economic advancement by enhancing market dynamism in the venture capital sector and optimizing industrial structures. A further analysis of moderating effects reveals that the effectiveness of policy-guiding funds is significantly influenced by government intervention and reginal marketization levels. In highly marketized regions, government-guided funds demonstrate a stronger economic stimulus effect. However, excessive government intervention can disrupt efficient market operations, thereby weakening the positive impact of the funds. These findings underscore the importance for policymakers to design and implement policy-guiding funds while carefully balancing the interplay between marketization and government intervention to achieve optimal outcomes. Full article

Global grain production faces severe risks and challenges, such as the complex and volatile international situation and the frequent occurrence of extreme weather events. The effectiveness of national policies intended to support grain production security is becoming increasingly important. China has implemented a range of policies to promote grain production and increase the incomes of grain farmers. This study constructed a policy quantification model using a content analysis method to quantitatively analyze the various grain production support policies issued by the Chinese government. The application of sensitivity models and the difference-in-differences model to study the spatial response of China’s grain production to these policies enabled an assessment of the future policy trends of China, with the aim of enhancing grain production security. Grain production in the main grain-producing areas (MGPAs) responded best to the policy, the grain production–marketing-balanced areas (GPMBAs) were the second most responsive, and the main grain-marketing areas (MGMAs) responded to the policy to a lesser extent. The direct grain subsidy policy significantly contributed to an increase in grain production, especially in the MGPAs. The results of the study suggest that it would be more prudent for China’s future grain policy to guide the centralization of grain production toward the MGPAs. It will also be necessary to ensure that the government’s various support policies and subsidy funds are inclined toward the MGPAs, and the compensation mechanism should be improved to serve the interests of the MGPAs in terms of resources, ecology, and economy. This will help to enhance the comprehensive production capacity and production efficiency of the MGPAs, thereby guaranteeing China’s food security. Full article

This study evaluates the effectiveness of Aragón’s Regional Innovation Strategy for Smart Specialization (RIS3) 2014–2020 by applying Social Network Analysis (SNA) to a comprehensive dataset of regional, national, and European competitive public projects involving Aragonese entities between 2014 and 2023. The analysis explores how collaborative structures—weighted by funding amounts—impact knowledge transfer, stakeholder participation, and strategic alignment within Aragón’s innovation ecosystem. Findings reveal a significant concentration of funding in European projects (86% of total ecosystem investment), contrasted with varying degrees of local and national involvement. Cohesion metrics show the high connectivity and closure of the European network, whereas regional calls, though exhibiting tighter density, remain comparatively fragmented and reliant on public research centres and universities. Centrality measures identify key bridging institutions, which facilitate advanced knowledge diffusion but also expose potential over-dependence on a small subset of actors. The analysis results highlight the value of integrating SNA metrics into RIS3 evaluations to better capture how resources, governance mechanisms, and institutional pressures interact. By offering a data-driven methodology that can be monitored continuously and policy recommendations, it aims to guide Aragón and other regions in refining their regional innovation strategies towards more inclusive, resilient, and globally competitive ecosystems. Full article

Background: Infertility is a neglected global public health issue, particularly in the Global South, where policy interventions and research remain limited. In China, rising public demand and declining birth rates have renewed interest in integrating fertility care into reproductive health policies, though operational challenges and systemic gaps persist. Objectives: This study aims to explore the perceptions of health system professionals regarding the opportunities and barriers to integrating fertility care into China’s reproductive health policy. Methods: This qualitative study involved 31 interviewees, including health system leaders (n = 5), health practitioners (n = 21), and civil society advocates (n = 5), from November 2023 to October 2024. The transcribed and anonymized data were thematically analyzed using MAXQDA version 2020, guided by the World Health Organization’s health system building blocks framework. Results: Interviewees reported that integrating fertility care has markedly improved service accessibility and quality, driven by strong governmental leadership. They identified opportunities for further progress through focused government initiatives, expanded public–private partnerships, and the adoption of international best practices, while also noting obstacles such as operational challenges, systemic policy gaps, uneven resource distribution, and persistent cultural stigma. Conclusions: The findings underscore the need for a robust national policy framework, sustainable funding mechanisms, and enhanced primary healthcare capabilities, along with cultural advocacy and awareness campaigns to reduce stigma and foster equitable access. Full article

Background: Auditory Verbal Therapy (AVT) has spread globally in the past few years due to its proven positive effect as a rehabilitation method for children with hearing loss (HL). In 2023, a three-year hospital-based AV intervention was implemented in Denmark as a government-funded offer to all children with HL. In the present study, we introduce and study a protocol for facilitating this implementation with a specific focus on clinical applicability and quality assurance. Methods: A working group was set up to drive the implementation process and establish a base for clinical collaboration and coproduction. The final protocol included (1) regular workshops and meetings with all AV specialists, (2) the creation of a database to collect data on the effect of the intervention, and (3) mandatory testing of the auditory skills and receptive vocabulary of the children with HL and a screening of their behavioural and emotional status with the Strengths and Difficulties Questionnaire (SDQ). Results: Data from 53 children with a mean age of 6.6 years were analysed in this study. Results from the SDQ showed that the children scored like the Danish norm on both the SDQ total difficulty score and SDQ prosocial score. Conclusions: This study’s findings indicate that children with HL, who participated in three years of hospital-based AV intervention, demonstrate the same emotional and behavioural problems and the same social strengths as their hearing peers. We hope that this study can inspire and guide others who want to implement an AV intervention in a hospital setting. Full article

Water crises are prevalent globally, but effective water governance can help mitigate these issues. This study, conducted in Soc Trang, a coastal province of the Vietnamese Mekong Delta, assessed water governance trends and identified local challenges using the OECD (Organization for Economic Cooperation and Development) water governance framework, which comprises 12 principles. Data were gathered through 15 questionnaires and two focus group discussions with the Department of Natural Resources and Environment and the Department of Agriculture and Rural Development. The findings indicate that all 12 principles have improved over the past decade, particularly in areas such as data management, the clarity of roles, appropriate basin scales, and innovative governance approaches. However, challenges remain, including external risks, limited human resources, ineffective coordination, and insufficient funding and facilities. While the OECD framework offers a comprehensive guide for water governance, it is crucial to provide clear explanations to local stakeholders during implementation. This ensures a shared understanding throughout the assessment process. A key aspect of this is translating scientific and technical terms into the local language and context, which enhances communication and engagement among all participants involved in the study. Full article

Background: During the COVID-19 pandemic, migrant populations remained under-immunized due to limited access to health care, language barriers, and vaccine hesitancy. The USAID-funded MOMENTUM Routine Immunization Transformation and Equity project supported the government in collaborating with various local health and non-health partners to identify and vaccinate migrants. This case study examines the roles of project partners and the strategies each entity implemented to increase COVID-19 vaccine uptake among migrants, as well as the perceptions regarding the effectiveness of these strategies. Methods: We designed a qualitative explanatory case study guided by the Behavioral and Social Drivers framework and RE-AIM implementation science frameworks. We conducted 31 focus group discussions and 50 in-depth interviews with migrants, project partners, community leaders, and government stakeholders in Tamil Nadu and Punjab. Results: In both states, partnerships with health departments, private employers, and community-based organizations were essential for identifying and vaccinating un- and under-vaccinated migrant groups. In Tamil Nadu, collaboration with the Department of Labor and mobile medical units facilitated vaccination camps at construction sites. In Punjab, religious institutions organized sessions at places of worship, and the Border Security Force enabled health workers to reach migrants living near the border. In both states, key strategies—involving influencers to discuss the importance of vaccine safety and value, bringing vaccination services to migrants’ workplaces and homes at flexible times and mandating workplace vaccination to encourage vaccination—shifted perceptions towards vaccination and increased vaccine uptake among migrants. Conclusions: The strategies and partnerships identified in this study highlight the broader implications for future public health interventions, demonstrating that collaboration with the private sector and faith-based organizations can enhance routine immunization efforts, particularly when localized to organizations that understand community needs and can address specific barriers and motivators. Full article

Background: Malnutrition remains a significant public health issue in Kenya. Multisectoral Nutrition Governance (MNG) is increasingly being acknowledged as a catalyst for enhancing nutrition programming and outcomes. Effective MNG establishes policies, systems, and mechanisms that enable coordinated, adequately funded, and sustainable nutrition actions across sectors; however, its understanding and progress assessment remain inadequate. Objective: This study aimed to qualitatively assess the status of MNG and propose strategies to strengthen MNG mechanisms for improved nutrition actions and outcomes in Kenya. We hypothesized that effective performance across the MNG domains is associated with effective multisectoral nutrition actions and improved nutrition outcomes. Design: This study used a qualitative design to assess the MNG status over the past 10 years (2012–2023). Nineteen program managers and officers from government and non-governmental institutions implementing nutrition at the national level were included. Data collection was conducted between January and March 2024 through key informant interviews (KIIs). Thematic analysis, guided by both inductive and deductive coding, was carried out using MAXQDA (Maximizing Qualitative Data Analysis) software. Results: The findings indicate progress in strengthening MNG in the previous decade, though gaps persist. The progress was driven by improved political awareness and commitment, the adoption of nutrition policy and planning frameworks, and improved coordination. Constraints that impede MNG progress include inadequate financing and over-reliance on donor funding, limited translation of commitments to actions, lack of unified monitoring and evaluation (M&E) systems and fragmented policies. Conclusions: Strengthening multisectoral M&E systems that allow timely collection and utilization of data, ensuring sustainable financing for nutrition, enhancing accountability mechanisms and improving coherence across sectors are important for further improvement of MNG. Full article

Extracting the economic value by the integrated utilization of space in old communities is crucial for encouraging independent participation from enterprises and residents, reducing reliance on government leadership and fiscal investment. This study starts from the active perspective of spatial assets and constructs a value activation framework for old communities by balancing “endogenous demand” and “exogenous opportunities”. By enhancing the “economic value” through the “use value”, five methods for value extraction and overall project utilization paths are proposed, guided by a dynamic “cost-revenue” balance. Using multi-source data, we identify the spatial assets of 1096 old communities in central Guangzhou and apply a market comparison method for an economic value assessment. Additionally, this study offers recommendations on the timing and project portfolios for regeneration efforts, along with strategies for establishing a coordinating implementation entity and fund account. This research provides strategic insights for advancing the regeneration of old communities by tapping into their macro-level economic potential. Full article

The implementation of the Government Guides Funds (GGFs) policy by China’s government plays an important role in guiding domestic private capital to participate in innovation and entrepreneurship activities. This study empirically analyzed the impact of GGFs in facilitating the domestic optimization process of urban innovation in China. Based on panel data from 285 cities from 2008 to 2021, this study uses the Spatial Durbin Model (SDM) to verify the impact of GGFs on urban innovation and its mechanism. The findings reveal that GGFs exert a positive influence on the urban innovation of both the immediate regions and the neighboring areas of the policy-origin city. The effectiveness of GGFs varies geographically, with more pronounced spatial spillover impacts observed in the eastern regions of China. Further research shows that industrial upgrading amplifies the direct impact of GGFs on urban innovation, while its indirect effectiveness is not significant. Finally, based on empirical findings, this study also underscores the necessity of local governments in tailoring the management of GGFs to local conditions and promoting sustainable urban innovation and regional development. Our findings provide noteworthy implications for governmental administrators and regulators in promoting the systemic optimization of GGFs operations within the context of sustainable urban development. Full article