Funding Source Research Articles

The behavioral intention of micro enterprises to use the integrated Qardhul Hasan and equity-based microenterprise development (IQEMD) model as a source of financing

Purpose This study proposes the integrated Qardhul Hasan and equity-based microenterprise development (IQEMD) model, a financial model for microenterprises in Muslim nation such as Afghanistan. This study aims to overcome the significant challenges these businesses face in securing financial resources, offering a tailored, sustainable solution to enhance their operations. Design/methodology/approach This study collected primary data via a survey from 466 microentrepreneurs in Kandahar, Afghanistan. Data analysis was performed using partial least squares with SmartPLS 4 software. The study’s validation of the proposed financial model among microenterprises was grounded in the theory of reasoned action, ensuring a solid theoretical basis for its findings. Findings The findings of this research revealed that the attitudes and subjective norms of Afghan microentrepreneurs positively influence their intention to use IQEMD Model. These findings provide important guidance for financing ventures and policymakers, highlighting the IQEMD model’s potential to improve financial strategies and practices for microenterprises in Afghanistan. Research limitations/implications This study focuses solely on microenterprise development in Afghanistan, with its sample size and study area being clear constraints. Therefore, caution is advised when interpreting the results, which may not be broadly applicable. The reliance on current factors may also restrict the exploration of other important determinants affecting microenterprises’ behavioral intentions toward using the IQEMD model. Future research should consider incorporating new factors to optimize the IQEMD model and include interviews with more stakeholders to increase its validity. Practical implications The findings of this paper offer microenterprises an alternative source of financing to start or expand their businesses. This study holds implications for government and policymakers. By incorporating a nonprofit organization as suggested in this model, it assists the government in reducing expenditures associated with the development of microenterprises. Originality/value This study is a pioneering effort in merging Qardhul Hasan and equity-based financing for microenterprise development. It significantly contributes to existing research by underscoring the effectiveness and impact of such financing as a viable source for these enterprises. These strategies could notably boost productivity, employment and gross domestic product growth. The study enhances understanding of alternative financing models in the microenterprise sector.

EXPERIENCE OF THE WORLD’S LEADING COUNTRIES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF HIGHER EDUCATION INSTITUTIONS

THE PURPOSE OF THE ARTICLE is to study the experience of the world’s leading countries in the field of sustainable development of higher education institutions in order to identify best practices and opportunities for their implementation in Ukrainian higher education institutions. RESEARCH METHODS. The following methods were used in the study: literature analysis (analysis of global practices, policies and strategies for sustainable development in higher education institutions); comparative analysis (identification of differences and commonalities in approaches to sustainable development in different countries); case studies (in-depth study of specific cases of successful implementation of sustainable development in higher education institutions); expert assessments (obtaining assessments and opinions of experts in the field of sustainable development and education); content analysis (analysis of the content of documents, reports, strategies, publications of universities and other institutions). PRESENTING MAIN MATERIAL. The concept of sustainable development is an integral part of the development strategy of both different sectors of the economy and education. The current challenge for higher education institutions is not only to provide quality knowledge, but also to ensure their own sustainability in the financial, social and environmental vectors. The world’s leading countries have developed unique approaches to implementing sustainable development in their universities, including the integration of sustainable development principles into educational programs and effective resource management. Countries with developed higher education systems are actively implementing sustainability initiatives, including energy efficiency of buildings, use of renewable energy sources, reduction of air emissions, innovations in educational processes, such as the use of technology to improve the quality of education, distance learning and e-administration. Sustainable development of a higher education institution involves the integration of three aspects (economic, social, and environmental) into the management and development of the institution. Sustainable development in education is focused on the “triangle of sustainable development”, which forms the basis for strategies to ensure the long-term sustainability of higher education institutions and promote the creation of conditions for the development of modern knowledge and competencies. The experience of leading countries in the field of sustainable development of higher education institutions was analyzed: The European Union, the United States of America, Australia, Norway, Sweden, Finland, Japan, Canada, and Australia. As part of the adaptation and further implementation of international experience in sustainable development of higher education institutions in Ukraine, the following conditions need to be met: diversify funding sources through cooperation with the private sector and international organizations; start introducing green technologies on campuses to reduce energy consumption and environmental impact; integrate the principles of sustainable development into educational programs to train specialists capable of promoting sustainable development in various sectors of the economy; adhere to the principles of social inclusiveness and sustainability. CONCLUSIONS. The experience of the world’s leading countries demonstrates the importance of a comprehensive approach to ensuring the sustainable development of higher education institutions. Economic sustainability, social inclusiveness, and environmental responsibility are integral elements of this process. Ukrainian higher education institutions can use the best international practices to formulate their own sustainability strategies: to strengthen the importance of integrating sustainable development; to use innovative approaches in education; to strengthen international cooperation and exchange of experience, which will allow for more effective adaptation of global sustainability standards to local conditions; to increase financial and political support through government grants, research programs and partnerships with private companies, which stimulates the implementation of sustainable solutions; to increase the globalization of processes that manifest themselves in the In general, the experience of leading countries in the context of sustainable development of higher education institutions serves as an important benchmark for other countries seeking to achieve a sustainable future through education and research. KEYWORDS: higher education institutions; sustainable development; leading countries of the world; implementation; quality of education; development strategy; concept; higher education; universities; sustainable development initiatives; innovations; green technologies; sustainable development triangle.

»Dinar na dinar – nov vrtec«

The article uses the example of the municipality of Ljubljana Vič - Rudnik to illustrate the development of the self-imposed contribution mechanism and its role in the process of socialist modernisation. Self-imposed contributions were time-limited levies addressing common local needs, most often infrastructure development. They were first regulated in the1940s by a special decree and later governed by tax regulations, while in 1973, the Self-Imposed Contributions Act was adopted. Self-imposed contributions gradually evolved from a mechanism for underdeveloped rural communities to one of the crucial financial sources for the construction of public infrastructure. This mechanism lost its role in the mid-1980s due to the growing economic crisis and continuing difficulties with the implementation of projects funded this way. In rural areas, where participation of the population was essentialfor the development of infrastructure throughout the socialist period, it nevertheless persisted until the end of socialism.

Employee stock ownership plans and controlling shareholders’ over-appointing of directors

Using a large sample of Chinese non-financial listed firms from 2014 to 2021, we find that employee stock ownership plans (ESOPs) significantly reduce controlling shareholders’ over-appointing of directors, and this finding is robust after addressing endogeneity concerns. We then provide evidence to show that reducing the risk of control transfer and controlling shareholders’ private benefits of control are important channels in which ESOPs affect controlling shareholders’ over-appointing of directors. Furthermore, we find that effect of ESOPs on controlling shareholders’ over-appointing of directors is less pronounced when firms with stronger corporate governance. We also demonstrate that the type of ownership, the source of funding, and the lock-up period of ESOPs can affect the effectiveness of ESOPs.

Indicators of transparency and data sharing in scientific writing in published randomized controlled trials in orthodontic journals between 2019 and 2023: an empirical study.

To identify data sharing practices of authors of randomized-controlled trials (RCTs) in indexed orthodontic journals and explore associations between published reports and several publication characteristics. RCTs from indexed orthodontic journals in major databases, namely PubMed® (Medline), Scopus®, EMBASE®, and Web of Science™, were included from January 2019 to December 2023. Data extraction was conducted for outcome and predictor variables such as data and statistical code sharing practices reported, protocol registration, funding sources, and other publication characteristics, including the year of publication, journal ranking, the origin of authorship, number of authors, design of the RCT, and outcome-related variables (e.g. efficacy/safety). Statistical analyses included descriptive statistics, cross-tabulations, and univariable and multivariable logistic regression. A total of 318 RCTs were included. Statement for intention of the authors to provide their data upon request was recorded in 51 of 318 RCTs (16.0%), while 6 of 318 (1.9%) openly provided their data in repositories. No RCT provided any code or script for statistical analysis. A significant association was found between data sharing practices and the year of publication, with increasing odds for data sharing by 1.56 times across the years (odds ratio [OR]: 1.56; 95% confidence interval [CI]: 1.22, 2.01; P < .001). RCTs reporting on safety outcomes presented 62% lower odds for including positive data sharing statements compared to efficacy outcomes (OR: 0.38; 95% CI: 0.17, 0.88). There was evidence that funded RCTs were more likely to report on data sharing compared to non-funded (P = .02). Albeit progress has been made towards credibility and transparency in the presentation of findings from RCTs in orthodontics, less than 20% of published orthodontic trials include a positive data sharing statement while less than 2% openly provide their data with publication.

Global analysis of vasoactive agents in septic shock management: Exploring trends and bridging knowledge gaps

Background: The swift administration of vasoactive agents is essential for effectively managing septic shock. However, the unavailability of norepinephrine—the primary recommended agent—in certain clinical settings necessitates the exploration of alternative solutions. This study aimed to identify both the key focus areas and the under-researched aspects related to this topic. Methods: The Scopus database was searched from inception until August 2, 2024, using a comprehensive list of keywords related to the topics of “septic shock”, “vasopressors”, and “hypotension”. Articles lacking original data, namely narrative reviews, errata, corrections, and conference papers, were excluded from the analysis. No language restrictions were applied. The retrieved search results were examined for publication and citation trends, international contributions by countries and institutions, keyword usage, and funding sources. Data visualization was accomplished using VOSviewer, the built-in Scopus analyzer, the bibliometrix R package, and Microsoft Excel. Results: A total of 7474 publications were retrieved. These studies were published between 1958 and 2024, with the year 2022 representing the highest number of publications, and 2016 having the most citations. While publications had raised until 2022 and dwindled since then, citations had fluctuating patterns throughout the years. The research landscape was marked by contributions from 207 countries, with 160 institutions publishing at least 22 studies each. The United States emerged as the leader in both publications and international collaborations in this field, followed by France, the United Kingdom, China, and Germany. Notably, all of the top 20 countries in terms of publication volume were classified as high-income or upper-middle-income nations, except India. This disparity can largely be explained by the differences in funding allocated to studies in these countries. Furthermore, 28,442 keywords relevant to this topic were collected. The demographic representation in the studies showed a predominance of males and older adults compared to their counterparts and a significant proportion of the studies were clinical investigations. Among the various vasopressors examined, terlipressin, angiotensin II, methylene blue, and selepressin were identified as the least studied agents. Conclusion: Consensus definitions and statements in critical care, particularly for controversial topics, are essential for enhancing communication and improving patient care. There is a need for prioritized research and funding in the Global South regarding enhanced septic shock management. Further studies on vasoconstrictor agents with limited evidence are warranted to strengthen the body of knowledge in this area.

Effectiveness of strategies for implementing guideline-concordant care in low back pain: a systematic review and meta-analysis of randomised controlled trials

International low back pain guidelines recommend providing education/advice to patients, discouraging routine imaging use, and encouraging judicious prescribing of analgesics. However, practice variation occurs and the effectiveness of implementation strategies to promote guideline-concordant care is unclear. This review aims to comprehensively evaluate the effectiveness of implementation strategies to promote guideline-concordant care for low back pain. Five databases (including MEDLINE, Embase, CINAHL, CENTRAL and PEDro were searched from inception until 22nd August 2024. Randomised controlled trials (RCTs) that evaluated strategies to promote guideline-concordant care (providing education/advice, discouraging routine imaging use, and/or reducing analgesic use) among healthcare professionals or organisations were included. Two reviewers independently conducted screening, data extraction, and risk of bias assessments. The primary outcome was guideline-concordant care in the medium-term (>3months but <12 months). The taxonomy recommended by the Cochrane Effective Practice and Organisation of Care (EPOC) group was used to categorise implementation strategies. Meta-analysis with a random-effects model was conducted where possible. This systematic review was prospectively registered in PROSPERO (registration number: CRD42023452969). Twenty-seven RCTs with 32 reports were included. All strategies targeted healthcare professionals (7796health professionals overseeing 34,890 patients with low back pain), and none targeted organisations. The most commonly used implementation strategies were educational materials (15/27) and educational meetings (14/27), although most studies (24/27) used more than one strategy ('multifaceted strategies'). In the medium-term, compared to no implementation, implementation strategies probably reduced the use of routine imaging (number of studies [N]=7, odds ratio [OR]=1.26, 95% confidence interval [CI]: 1.01-1.58, I 2 =50%, moderate certainty evidence), but made no difference in reducing analgesic use (N=4, OR=1.05, 95% CI: 0.96-1.14, I 2 =0%, high certainty evidence). Further, implementation strategies may make no difference to improve the rate of providing education/advice (N=3, OR=1.83, 95% CI: 0.87-3.87, I 2 =95%, low certainty evidence), but this finding should be interpreted with caution because the sensitivity analysis showed a weak positive finding indicating unstable results that are likely to change with future research (N=2, OR=1.18, 95% CI: 1.04-1.35, I 2 =0%, moderate certainty evidence). No difference was found when comparing one implementation strategy to another in the medium-term. Implementing guideline recommendations delivered mixed effects in promoting guideline-concordant care for low back pain management. There was no funding source for this review.

Advancements in Machine Learning and Deep Learning Techniques for Crop Yield Prediction: A Comprehensive Review

Agriculture is the crucial pillar and basic building block of our nation. Agriculture plays a key role as the major source of revenue for our nation. Farming is the primary financial source of India. Abrupt environmental changes affect crop yield prediction. Unpredictable climate changes, lack of water resources, deficiency of nutrients, depletion of soil fertility, unbalanced irrigation systems, and conventional farming techniques are the major causes of crop yield prediction. Today, AI, the use of machine learning, and deep learning techniques provide an achievable solution to improve crop yields. The key intent of the survey is to accurately predict and improve crop yield by combining agricultural statistics with machine learning and deep learning models. To accomplish this, we have surveyed the optimization algorithms implemented in conjunction with the Random Forest and Cat Boost models. A survey made across multiple databases to determine the effectiveness of crop yield prediction and analysis was performed on the included articles. The survey results show that a hybrid CNN DNN and RNN model with optimization algorithms outperforms the other existing traditional models.

The Role of Tax Law in Encouraging National Economic Development to Realize State Goals

Taxes are a source of state revenue collected from the public based on legislation and used to finance state interests, including the execution of tasks for the public good. The relationship between taxes and development in Indonesia is very close, as infrastructure development can be realized thanks to tax revenue. The taxes paid by the community are used to finance government expenditures, including public projects such as road widening and asphalting in rural and urban areas. This development aims to ensure that the community has adequate transportation access, so that daily activities run smoothly. Taxes serve as an important source of government funding to finance various activities, including development. Therefore, taxes play a key role in the administration of the state.

Harnessing LLMs for Financial Forecasting: A Systematic Review of Advances in Stock Market Prediction and Portfolio Optimization

Abstract: This review paper examines the rapidly evolving landscape of Large Language Models (LLMs) in financial analysis, synthesizing recent advances and applications in this transformative field. We trace the progression from traditional natural language processing (NLP) methods to contemporary language models in financial applications, showing how these technologies are reshaping market analysis, risk assessment, fraud detection, and investment decision-making across various financial sectors. The paper offers an in-depth overview of LLM architectures and approaches used in finance, covering both general-purpose models adapted for financial tasks and specialized models tailored for industry needs. Through systematic analysis of the latest research and empirical studies, we assess the capabilities of LLMs in processing diverse financial data sources, including real-time market data, news articles, social media sentiment, earnings calls, and regulatory filings, enhancing insights and predictive accuracy. We identify key challenges in LLM implementation, such as the need for real-time data processing, high accuracy, and interpretability, crucial for trust and adoption in high-stakes contexts. Additionally, we explore emerging trends and future research directions, highlighting both the transformative potential and limitations of LLMs as they redefine analytical frameworks and decision support in finance. This review underscores the need for ongoing research to bridge gaps and fully realize LLMs’ potential in reshaping financial analysis and practices

Banking research in the context of digitalization: On the transition to ecosystem business

Subject. This article discusses the tools and mechanisms for the transformation of international and Russian banking activities aimed at forming a competitive model for the functioning of a modern bank in the context of digitalization of the economy. Objectives. The article aims to develop a model for the transition of banking activities to an ecosystem business. Methods. For the study, we used analysis and synthesis, induction and deduction, generalization, abstraction, and modeling. Results. The article offers certain tools that involve the formation of a model for the transition of banking activities to ecosystem business in the context of digitalization. The proposed methodological development takes into account the review of the conceptual foundations of the banking system formation and the analysis of current trends in its functioning in the world economy. Conclusions. The digital transformation of the Russian banking system can lead to the introduction of new technologies, the creation of new banking products (including para-banking and non-banking services) and their successful promotion to the market, attracting new customers and expanding the scope of services provided, improving sources of financing and reducing costs, managing risks and negative impacts on the banking system and the economy as a whole, as well as achieving sustainable development goals and supporting the Russian economy.

Challenges to effective road user education in reducing road traffic accidents in Nigeria

The increasing trend in road traffic accidents (RTAs) has remained a concern that seems to defy solutions over the years. A major strategy for reducing RTAs is road user education, which uses campaigns and enlightenment programmes. However, the effectiveness of road user education in curtailing the trend of RTAs is faced with several challenges. This study examines the challenges to the effectiveness of road user education in reducing the trend of RTAs in Nigeria. The data for the study were collected with a well-designed questionnaire administered randomly to respondents. The questionnaire presented twelve (12) statements in a 5-point Likert scale for the respondents to rank in order of significance to identify the most significant challenges to road user education. The data collected were subjected to exploratory factor analysis to reduce the items to the most significant challenges facing effective road user education. The study identified institutional, participatory and funding as the most significant challenges confronting effective road user education in Nigeria. The study provides insight into the approach that can enhance the effectiveness of road user education by improving institutional policies, road user behaviour and external sources of funding.

SME ACCEPTANCE ON ISLAMIC SME FINANCING, AN OVERVIEW FROM ISLAMIC BANKING ATTRIBUTES

This paper aims to integrate the theory of planned behavior—focusing on the variables of attitude, subjective norm, and perceived behavioral control—with the concept of Islamic banking attributes, including access to Islamic finance and product range. By doing so, it proposes a conceptual framework to determine the preferences for Islamic SME financing. The framework formulation is based on a comprehensive review of literature related to SME financing behavior and Islamic banking acceptance. This paper addresses the critical issue of inadequate financing faced by SMEs, which significantly hampers their growth potential. By identifying the existing gap in Islamic SME financing and proposing a framework to understand these preferences, this study contributes to the literature. The findings of this research will not only assist entrepreneurs in identifying alternative and reliable sources of financing to achieve their growth objectives but will also aid policymakers and other stakeholders in enhancing the lending infrastructure and related technologies for SME financing.

Migration as a Catalyst of Change: The Impact of Indian Labour Migration to the GCC

The idea of emigration as a method of subsistence has long gained traction in India. Emigration and remittances have been praised as financial sources for the transformation of communities and households. Due to its historical links to international migration and its position as one of India's top labor exporting states, Kerala is an especially intriguing state that has been one of the most significant source regions for Indian temporary workers, primarily to the GCC (Gulf Cooperative Council) countries. Kerala is home to almost 2.1 million migrants, and 36% of the state's net state product comes from their contributions. This study looks at empirical data from the socioeconomic discourses surrounding Gulf migration with respect to the emigrants, their households, and the place from where they migrated in order to comprehend how migrant houses differ from non-migrant households. The study covers empirical research on the reasons behind migration, mobility trends, and the issue of using migration as a strategy to lower state unemployment. The paper goes on to discuss the significance of emigration in the socioeconomic transformations of the state.

مصادر تمويل الحقوق المالية لموظفي العقود الوزارية في ظل قانون الموازنات الاتحادية العراقية

Abstract All budget laws, especially the Federal Budget Law in Iraq for the year 2023, addressed the sources of financing the financial rights of employees of ministerial contracts, such as financing the salaries of this important segment of employees, in addition to its main objective of financing sectors and developing various services in Iraq and others, and that the financing process in most countries of the world comes through taxes, government investments and loans, but in Iraq, oil is the main and vital sector through which budgets are financed. It is noted that Iraq has been exposed to many economic crises that led to the collapse of the Iraqi economy, which negatively affected financial financing in general. From this, we mention that the demonstrations and the Corona pandemic caused a clear collapse in crude oil, which, as we previously said, constitutes a major source of financial financing and the percentage of reliance on it reaches (95%) of the Iraqi state’s revenues. The collapse in oil also caused a clear deficit in the 2019 budget, and the government resorted to debt by resorting to internal borrowing in the years (2019 and 2020). The delay and failure to approve the Iraqi federal budget affected the entitlements of employees of ministerial contracts. The issuance of job grades for contractors led to a crisis in financing their salaries, but their financing was transferred to the ministries in which they were appointed. The ministries that do not have self-financing faced some difficulties, especially after the issuance of appointments and the transfer of salaried workers to contracts, and then their referral to the permanent staff.

Influence of ESG on corporate debt default risk: An analysis of the dual risk scenarios

In the context of sustainable development and high-quality corporate growth, this study examines the impact of Environmental, Social, and Governance (ESG) performance on corporate debt default risk among Chinese A-share listed corporates. It explores the mechanisms by which ESG performance influences debt risk, including diversification of funding sources, optimized capital utilization, and improved market supply–demand dynamics. The mitigating effect of ESG on debt risk is more pronounced in state-owned enterprises, large corporations, and corporations with robust internal controls, especially under conditions of low marketization and adverse macroeconomic circumstances. Moreover, in light of the global emphasis on climate risks, this study assesses their significant influence on debt default risk, particularly through the environmental aspect of ESG. Innovatively, this study incorporates dual climate risk scenarios to comprehensively analyze the interaction between ESG performance and debt default risk. Findings indicate that ESG performance significantly lowers debt risk in corporates facing higher internal climate challenges, while the effects on external supply chain climate risks are less evident. These insights contribute to the theoretical understanding of ESG and financial risk management and provide practical strategies for corporates pursuing sustainability in an unstable climatic environment.

Academic vs. industry-sponsored trials: A global survey on differences, similarities, and future improvements.

Clinical research is marked by its multifaceted nature, presenting a multitude of different approaches, designs, and objectives that can complicate the planning, initiation, and conduct of clinical trials. The role and organisation of the sponsor institution are pivotal in this context. We aimed to investigate possible challenges and needs, including their underlying factors, for academia and industry during the set-up and conduct of clinical trials. We conducted a cross-sectional survey-based study within an international network of highly qualified academic research institutions (ARIs). The main outcome measures were the regulatory framework for clinical trials, scope and organisation of academic and industry-sponsored trials, funding sources of academic clinical trials, submission and approval process, as well as study conduct of academic vs. industry-sponsored trials. We surveyed employees of ARIs with extensive experience in phase I-IV clinical trials. All ARIs participated in academic clinical trials and 90% were involved in industry-sponsored trials. Respondents reported that academic trials faced greater challenges in communication with relevant institutional review boards/ethics committees and competent authorities compared to industry-sponsored trials. Additionally, academic trials were found to have significantly less financial support during their conduct. Specific challenges for academia vs. industry included 'insufficient personnel resources' (60% vs. 50%), 'recruitment problems' (60% vs. 78%) and 'lack of knowledge/experience' (35% vs. 11%). Our findings indicate that industry-sponsored trials encounter fewer issues in set-up, funding, and trial conduct compared to academic trials. Improving collaboration between academic sponsors and ARIs is essential to address these challenges. ARIs provide critical support and guidance for academic researchers, not only in planning and implementing projects, but also in assessing feasibility and securing funding.

Canada-wide survey of school food programs.

Canada remains one of few Organisation for Economic Co-operation and Development (OECD) countries without a well-established nationally harmonized and funded school food program (SFP); however, the Canadian federal government recently announced the development and implementation of a national SFP that might supersede the uncoordinated patchwork of SFPs currently delivered across Canada. We designed and conducted novel survey research to systematically identify the characteristics of organization-led SFPs, building on previous research that focused on the characteristics of provincial and territorial government involvement in school food programming. An electronic survey was developed to include items deemed most relevant based on applicable literature and expert content validation, and distributed to organizations involved in the purchasing, planning, and/or preparation of school foods. Responses were categorized post-hoc into the RE-AIM categories to assess SFP Reach, Effectiveness, Adoption, Implementation, and Maintenance. Analysis identified key SFP implementation characteristics (including funding source, payment model, and student eligibility), program components, SFP goals/mandates, and factors that determine what foods are served; and assessed correlations among key characteristics. Results from 67 SFPs across 10 provinces indicate considerable variability in SFP characteristics. SFP-delivering organizations reported a predominant goal of reducing student food insecurity, while nutrition and cost were cited as the main factors determining food served. Collectively, organizations were found to rely primarily on donations, while provincial funding accounted for only 30% of total funding. These findings reveal strengths and areas for improvement within the current school food landscape and highlight important gaps that could be addressed with federal involvement.

The Effect of External and Internal Factors on Financial Management of Salt Business Actors

The salt industry is one of the important sectors that contribute to the regional economy in Indonesia, where business actors in the salt industry face intense competition, so effective financial planning is crucial to survive and thrive. Good financial management can increase competitiveness and minimize financial risk. However, many business actors do not yet understand the importance of responsible financial management. This study aims to analyze the influence of external factors, such as climate change, government policies and competition in the industry, as well as internal factors, such as financial planning and sources of financing or funding, on the financial management of salt business actors in Pamekasan. Despite having great potential, business actors often face challenges from external factors, such as unpredictable weather and competition in the salt industry. The results of the study are expected to provide insight for business actors in optimizing financial management to improve business performance and contribution to national income.

Complete streets meet fragmented policies: Sidewalks in 30 U.S. cities

This article contributes a qualitative analysis of the sidewalk policies of the 30 most populous cities in the United States, using a social-ecological framework to relate sidewalk policies to health outcomes. The study identifies barriers to achieving walkability and equity and opportunities for future improvement with a structured review of sidewalk ownership, planning, assessment, and financing and synthesis of common motivations for existing approaches. The cities studied have Complete Streets and Vision Zero policies, both of which prioritize pedestrian infrastructure, yet the sidewalk policies which could operationalize those goals assign responsibility to the abutting property owner in 77 % of cities. Only three cities - San Francisco, Denver, and Austin - have “equitable” policies. Widespread shortfalls in funding for sidewalk projects often undermine equity goals, regardless of policy. While sidewalk networks are required to meet walkability goals, policies largely take a patchwork approach. Thinking of sidewalk infrastructure as separate from the abutting private property offers an opportunity to realize additional funding sources and institutional capacity and, along with State and Federal support, an opportunity for sidewalk policies and networks which better support ambitious municipal goals.