Financial Assistance Research Articles

Financial Framework for Non-Resource Exports to Foster the Dynamic Growth of the Russian Economy

The relevance of the article is rooted in the critical role of the non-resource sector in the Russian economy, particularly in the face of increasing sanctions.The purpose of the article is to propose a comprehensive framework for financial assistance to non-resource exports, fostering the sustained growth of the Russian economy in the current context.Methods: the research methodology is based on general and special methods of cognition; analysis of reports of international organizations, official databases of statistical data, normative documents, monographs and scientific publications.Scientific novelty: Drawing on the analysis of successful international approaches, we have developed a holistic framework for financial assistance to non-traditional exports in Russia. This framework is designed to complement the national project “International Cooperation and Export”, which is focused on implementing the Strategy for the Development of Foreign Economic Activity of the Russian Federation until 2030.Research results: The article explores the global experience of comprehensive export support systems and suggests financial measures to help Russian manufacturers of industrial products.Practical significance of the article lies in the fact that the financial instruments developed for non-primary non-energy exports can be used in the implementation of the Federal National Project “International Cooperation and Export”.

Incentive based continuum of care for people living with HIV including orphan vulnerable children- the Delhi Model

Background: Delhi State AIDS Control Society (DSACS) addressed critical integration of services for Orphan and Vulnerable Children (OVC) in context of HIV. They bridged the policy and implementation divide by formulating a multisectoral-strategy in April 2012, creating a model of "Continuum-of-Care for People-Living with HIV (PLHIV), OVC & Children-Affected-by-HIV (ChABH)” in Delhi. With input from the National Commission for Protection of Child Rights, DSACS sensitized political and administrative machinery about needs and challenges related to HIV/AIDS. DSACS developed an incentive-based system for Antiretroviral Therapy (ART) adherence, incorporating safeguards and robust monitoring. Delhi Government's sustained financial commitment and DSACS programmatic-innovation provide a scalable blueprint for India and global initiatives. Description: This ongoing Delhi Government's scheme focuses on household-economic-strengthening of PLHIV as an incentive for broader behaviour change based-on specific eligibility conditions. Beneficiaries fall into four categories: PLHIV, including children on ART; double orphan HIV positive children (OCI); destitute children living with HIV/in institutional care (DCI); and double orphan ChABH in community-based care in Delhi. Category-wise fixed-monthly financial assistance is released to beneficiaries via direct-bank-transfers leveraging Aadhaar-platform to eliminate corruption. Adherence to treatment is mandatory to continue cash-transfers. Linkages with other schemes established to maximize impact. Lessons learned: In its 11-year evolution, Delhi model has grown from 1110 to 6467 beneficiaries, including 6383 PLHIV, 34 double OCI, 50 DCI, and 27 double orphan ChABH, with 5875 (90.8%) currently active excluding beneficiaries who expired (n=328), migrated/ transferred out of Delhi (n=115), opted-out ART/or lost-to-follow-up (n=135), and 14 CABA who turned major. Steady progress and 98% ART adherence mark positive outcomes. DSACS eased eligibility criteria in 2018, facilitating hurdle-free enrollment, while responding to cost-inflation by enhancing financial assistance, showcasing program adaptability. Achieving >95% ART adherence has significantly boosted survival rates, underscoring program's positive impact on beneficiary health. The scheme's INR 14,69,35,600 expenditure in 2022-23, just 0.13% of Delhi Health Department's plan-outlay, signals a cost-effective investment. Extrapolating this nationally would represent 1.5% of India's Health Ministry's current plan-outlay. Conclusion/next steps: This innovative model is implementable on large-scale in India and around the globe but requires not only financial commitment but also coordinated efforts, policy adjustments, and collaboration between various stakeholders.

Neither gift nor loan: the strategic use of pseudo-formality at the nexus of intimacy and economy

Abstract In this paper, I introduce the concept of pseudo-formality as a novel form of relational work in economic sociology. Pseudo-formality refers to the performative use of formal aesthetics, such as contracts and repayment plans, in financial exchanges between close ties—as both parties tacitly understand that the agreement is flexible and not legally binding. I argue that pseudo-formality works by leveraging the signaling function of formal market elements in a way that contradicts their typical purpose, allowing for the compartmentalization of the economic and social aspects of the exchange. Through two complementary vignette experiments, I demonstrate that pseudo-formal framing enhances the perceived dignity of the recipient and the respect conveyed by the giver, compared to formal, informal, or gift-based arrangements. This effect partially mediates the relationship between the type of exchange and its overall acceptability. This research contributes to relational work perspectives in economic sociology by identifying a prevalent but understudied strategy for navigating the intersection of intimacy and economy, and highlights the adaptability of economic forms for relational purposes. The findings have practical implications for interpersonal exchanges as well as the design of financial assistance programs and policies, suggesting that pseudo-formal structures can provide a dignified and empowering means of support.

University Dropout: A Systematic Review of the Main Determinant Factors(2020-2024).

This research is a systematic review aimed at synthesizing scientific evidence on the causes of university dropout, focusing on the subcategories of vocational guidance, academic performance, socioeconomic status, and institutional aspects between 2020 and June 2024. Only articles addressing university dropout were considered, analyzing dimensions such as vocational guidance, academic performance, socioeconomic status, and institutional aspects. Articles published in indexed scientific journals with double-blind, double-blind peer, or open reviews between 2020 and June 2024 were included. The main databases used were Scopus, Web of Science, and Google Scholar. To assess the risk of bias in qualitative studies, the criteria from the article "Validity criteria for qualitative research: three epistemological strands for the same purpose" were used. For quantitative studies, the criteria from the article "Evaluating survey research in articles published in Library Science journals" were followed. For mixed-method studies, both sets of criteria were combined. A total of 23 studies were included: 15 quantitative (65.22%), 3 qualitative (13.04%), and 5 mixed-method (21.74%). All studies (100%) addressed the subcategories of socioeconomic status and institutional aspects. Regarding the academic performance subcategory, 86% of the studies addressed it, while the vocational guidance subcategory was covered by 73.91% of the studies. Vocational guidance, academic performance, socioeconomic status, and institutional aspects are crucial for reducing university dropout. Providing adequate professional guidance, academic support, financial assistance, and strong institutional support is fundamental to improving student retention and academic success.

Assessing the Adoption and Utilization of Drip Irrigation Technology among Tapioca Farmers in Thuraiyur Taluk, Tiruchirappalli District, Tamil Nadu, India

Aims: The study examines the adoption and utilization of drip irrigation technology among tapioca farmers in Thuraiyur taluk, Tiruchirappalli district, Tamil Nadu. Study Design: An ex-post-facto research design is used to collect data from 90 farmers across four villages. Place and Duration of Study: Thuraiyur taluk, Tiruchirappalli district, Tamil Nadu. The study has been conducted for a period of six months (April – September, 2024) Methodology: Out of the district’s eleven taluks, Thuraiyur had the highest number of tapioca farmers, making it ideal for this study. Four villages—Naganallur, Settikadu, Sobanapuram and Koppampatti—were chosen from Thuraiyur taluk for their significant tapioca cultivation and large farmer populations. A stratified random sampling method is used to select participants. The primary data are collected through structured questionnaires and personal interviews with farmers. Secondary data are obtained from relevant literature, reports and government records. The dependent variables are the adoption level of drip irrigation and the extent to which the farmers use the drip irrigation technology. Descriptive statistics mean, percentage and frequency distribution are used in the study. Results: Findings reveal that the majority of farmers (82.22%) demonstrated medium to high adoption of drip irrigation technology. Key practices like checking the workability of the foot valve and maintaining pipeline fittings are widely adopted, while more advanced techniques such as fertigation showed lower adoption levels. Drip irrigation was used universally for water management, with 87.80% of farmers acknowledging its role in reducing water usage and 83.30% citing reduced labor needs. Conclusion: However, only 46.70% of respondents reported increased yields, indicating potential gaps in system optimization. The study suggests the need for greater technical training, financial assistance and improved extension services to enhance the adoption of advanced drip irrigation practices. Policy measures, such as increased awareness of government schemes like PMKSY and accessible training programs, are recommended to maximize the benefits of drip irrigation in improving water efficiency, crop yield and sustainable farming practices.

Are Fiscal Transfers and Bail-Outs the Perpetrators? A Study on Moral Hazard Problem in Indian Federal Finance

The informational advantage of the sub-national governments in conjunction with central government’s involvement in bail-outs and financial assistance sometimes leads to negative incentives by relaxing the budget constraint. This produces moral hazard in terms of compromised fiscal behaviour; lower revenue effort, extravagance in expenditure, higher deficits and increased borrowings. At the same time, central assistance to low-performing states demotivates fiscally efficient states. The Indian fiscal federal structure and the fiscal transfer system are often criticized for prompting inefficiency and moral hazard in sub-national fiscal performance. Considering the issue of fiscal inefficiency in the Indian states, this study seeks to explore the fiscal mechanism of revenue effort, deficit, borrowing, capital outlay and revenue expenditure using a panel dataset of 28 states for the period 2000–2019. Accounting for the geographical and other disadvantages of the states, the findings of the panel-regression analysis confirm fiscal distress and the existence of soft-budget constraint and moral hazard in the Indian states. JEL Classification: H, H2, H21, H3, H7

Financial Challenges Faced by IELTS Test-Takers in Sylhet, Bangladesh: An Exploration of Family Support and Assistance

This study explores the sources of financial assistance available to IELTS test-takers, the motivating factors for taking the test, and the influence of family background on these decisions. The research has adopted a tabular analysis study design to collect the required data and information about IELTS test-takers. Quantitative techniques were applied to gather the necessary primary data and information. This study also adopted In-depth Interview (IDI), Case Studies, and Document Review techniques. Data were collected in Sylhet through coaching centers and an online Google form between June and October 2024, specifically from six centers in Modina Market, Amborkhana, Zindabazar, and Uposhohor. The questionnaire was distributed to 190 individuals, comprising 132 participants currently preparing for a retake. After excluding data of 14 participants due to missing information, 176 responses were analyzed. MS Excel and STATA were employed for data classification and interpretation. Authors used MS Excel for data entry, data cleaning, and tabular analysis and STATA-16 for summary statistics. Female participation in IELTS test preparation is impressive and closely comparable to that of male participants. Additionally, a higher number of students take the IELTS exam in Sylhet district compared to the other three districts. Most of the time, 76.70% of the participants’ family (Parents/Brother/Sister) covered their whole cost of IELTS test and Family members often play a key role in encouraging individuals to pursue the test. IELTS test-takers from low-income families face significant difficulties in covering tuition fees and other expenses related to their preparation, coaching such as the cost of academic materials and center fees. The findings reveal that many test-takers struggle to afford the costs of preparing for the exam. As a student in a low-income country, Bangladesh, many individuals face challenges in covering expenses beyond necessities like food and shelter. Therefore, the study recommends scholarship opportunities and special consideration for participants who are facing financial challenges. The researchers and policy makers of IELTS test, should give a focus to their test fee which will be helpful for students of a developing country.

Perancangan Sistem Informasi Bantuan Dana Desa Meggunakan Algoritma C4.5 pada Dinsos Kabupaten Ogan Ilir

The design of a village fund assistance information system using the C4.5 algorithm aims to optimize the selection process for prospective aid recipients at the Ogan Ilir Regency Social Service (DINSOS). Currently, the village fund assistance selection process often takes a long time and is prone to inaccuracy and unfairness due to the limitations of the manual system. The C4.5 algorithm was chosen to build an effective decision tree in classifying based on predetermined criteria, such as income, number of dependents, employment, housing status, and expenses. By utilizing the Gain or Gain Ratio value of each attribute, the C4.5 algorithm is able to produce a clear decision tree, which makes it easier for DINSOS to make decisions objectively and transparently. This information system is designed with an easy-to-use user interface and a structured database to facilitate the management of aid recipient data. The results of the implementation of this system show increased accuracy in determining prospective aid recipients and time efficiency in data processing, thus supporting efforts to evenly distribute village fund assistance in Ogan Ilir Regency in a targeted manner.

Adult children's responsiveness to parental needs during the pandemic

AbstractObjectivesGuided by the life‐course principles of linked lives embedded in historical time and place, we investigated whether nonresident adult children provided financial and time assistance to parents in response to their needs during the COVID‐19 pandemic.BackgroundAdult children are an important source of support for older adults during crises, yet their ability to help parents may have been constrained during the pandemic.MethodData were extracted from the 2016, 2018, and 2020 waves of the Health and Retirement Study. We employed three analytic strategies. First, we examined how nonresident adult children responded to parental needs during the pandemic. Second, we compared the financial and time assistance received during the pandemic with earlier periods. Third, we assessed whether support patterns varied depending on the severity of the pandemic in places where parents lived. All analyses used linear probability models, adjusting for pre‐pandemic characteristics.ResultsParents facing economic hardship more often received money help and those experiencing difficulty buying food for nonfinancial reasons more often received time help from adult children compared to those without such challenges. Moreover, both financial and time assistance from adult children increased during the pandemic compared to pre‐pandemic levels. Hardships increased the probability of receiving money and time help from adult children when parents lived in areas with a high level of pandemic severity.ConclusionAdult children became more responsive to parental needs during the COVID‐19 pandemic, underscoring the importance of linked lives across generations during times of crisis.

PROFITABILITY ANALYSIS OF CATFISH PRODUCTION IN KANO METROPOLIS, KANO STATE, NIGERIA

Fish is an important dietary element and a major source of animal protein in human diet for many Nigerians. The demand for fish has been on the increase because of geometrical increase in human population, this has resulted to a significant gap created between fish demand and supply. It is obvious given the importance of fish production that efforts must be made to encourage entrepreneurs to go into the business. However, many have shown doubts on the productivity and profitability of fish production, particularly on a smallholder level. This study therefore, examines the profitability of catfish production in Kano metropolis, Nigeria. Two stage sampling procedure was employed to select respondents for the study. Primary data were collected with the use of well-structured questionnaire administered to 120 catfish producers. The tools of analysis employed were descriptive statistics, gross margin and net farm income. The study revealed that Majority of the producers (69%) are male. Furthermore, 85percent of the fish producers have attained post primary education. The gross margin (GM) was ₦657,420, while the enterprise profit which is the net farm income was estimated at ₦598,128 and 0.33 return to capital for the farmers. Some of the challenges confronting the respondents in their business includes high cost of feed, lack of government support and lack of training. Thus, there is a need for provision of training for higher level of productivity, subsidizing of inputs such as feed by the government and participation in cooperative societies by the fish farmers for financial and inputs assistance by relevant Non-Governmental Organizations.

Family Psychological Distress among OFW Parents and their Children in the Middle East: A Mixed Method Study

Aims: This study aims to examine the psychological impact of family separation on Overseas Filipino Workers (OFWs) and their children, with a focus on emotional distress, coping strategies, and the long-term effects of prolonged separation on family dynamics. Sample: The study involved 50 OFW parents residing in Dubai and 50 of their children aged 8-18 living in the Philippines, providing a dual perspective on the experiences of both parents and children. Study Design: A mixed-methods research design was utilized, integrating both quantitative and qualitative approaches to offer a comprehensive understanding of the psychological impacts of family separation. Place and Duration of Study: Data were collected between January and August 2024, with participants recruited through community organizations supporting OFWs in Dubai. Methodology: Quantitative data were collected using the Depression, Anxiety, and Stress Scale (DASS-21) and the Emotional Regulation Questionnaire (ERQ). Semi-structured interviews provided qualitative insights into emotional experiences, coping mechanisms, and the challenges of reintegration. Statistical analyses explored correlations between separation duration, communication frequency, and psychological distress. Results: Quantitative findings from the ANOVA revealed that OFW parents had a significantly higher mean depression score (16.3, SD = 5.4) compared to their children (14.4, SD = 4.2), F (1, 98) = 4.21, p < 0.05. Anxiety levels were similarly elevated in both parents (18.1, SD = 6.2) and children (18.6, SD = 5.7), with no significant difference, F (1, 98) = 0.12, p > 0.05. A positive correlation (p < 0.01) was found between the length of separation (average 3.5 years) and psychological distress. Frequent communication was associated with lower anxiety levels (p < 0.01). Qualitative analysis identified seven key themes: emotional burden of separation, coping strategies, impact on family dynamics, reintegration challenges, mental health and well-being, support systems, and emotional regulation. Parents expressed regret over missing family milestones, while children reported feelings of abandonment. Some families, however, demonstrated resilience through strong communication practices and emotional regulation skills. Conclusion: The study underscores the urgent need for comprehensive mental health interventions that address the psychological challenges experienced by OFW families. Emotional support systems, in addition to financial assistance, are essential to mitigating the emotional toll of prolonged separation and fostering healthier family dynamics.

Death dealers: Dynamics of Israel’s permanent war economy

This study critically explores Israel’s permanent war economy, examining its core principles and strategic impacts. It analyzes how the war economy is integral to Israel’s settler-colonial structures and functions, fulfilling various ideological, geopolitical, and financial goals through a sustained conflict footing, rather than being a transient occurrence. To this end, the study identifies and analyzes four key dynamics underpinning Israel’s war economy: First, acute societal militarism serves as an economic growth engine, nurturing skilled military capital and advanced technologies that feed the war economy system. Second, the role of American patronage is examined as a key enabler of the Israeli war economy. In the absence of a traditional colonial metropole, the United States functions as an imperial sponsor, providing extensive military aid, technological transfers, financial assistance, and diplomatic backing–without which Israel’s military posture would be inconceivable. Third, the article investigates Israel’s exploitation of the occupied Palestinian territories as a laboratory for testing, optimizing and marketing military systems’ performance to international clients. Fourth, examines how Israel’s arms export multiplies revenues for the Israeli war economy while also providing diplomatic leverage to advance Israel’s geopolitical agendas and foreign policy objectives.

Nakba and the US-Israel Imperial Regime

Abstract The US-Israeli genocide is best understood as the end game of empire, the culmination of failed Anglo-American and Zionist policies in the Middle East and, indeed, virtually the entire non-Western world. It is the outcome of a US-sponsored apartheid system in Israel, largely carried out by the IDF and other militarist forces in the West Bank, East Jerusalem, Gaza, and Israel itself and funded by American financial assistance and weapons transfers to the Israeli army. The threats of multipolarity to US/NATO hegemony, Britain being the major junior partner, pushed the Trump and Biden administrations, along with the British Tories and post-Corbyn Labour Party, to support de facto the “final solution” in Gaza and the rest of Palestine. This article puts the Israeli assault on the people of Gaza, the Hamas-led attack on October 7 being the main pretext, in historical perspective. It argues that it is a logical sequence of the pre-war Zionist idea of an exclusive Jewish state and US and UK post-war power politics in the Middle East and in two imperial states’ respective domestic electoral politics.

‘They Don’t Want to Label It’: Insights from Communities Not Enrolled in the Network of Age-Friendly States and Communities

ABSTRACT More than 800 municipalities and 11 states and territories in the United States have joined the Network of Age-Friendly States and Communities (NAFSC); however, to our knowledge, no studies have examined the many communities that have not joined. The present study explored the factors that inhibit communities from joining the NAFSC. Data were drawn from semi-structured interviews conducted with 12 community leaders in Massachusetts and Maine. Results indicated variation in perceptions and attitudes, with some participants seeing benefits to joining but encountering barriers to doing so, while others did not see sufficient benefit to joining to make the effort worthwhile. Key themes included lack of human and financial capacity, concerns over aspects of the NAFSC model, and desire to maintain local control over the process and components of age-friendly efforts. Participants voiced a need for funding and technical assistance in order to expand their age-friendly work.

Growth and Performance of Self Help Group’s - An Exploratory Study

Today there are Mainstream Micro Finance Institutions like National Agricultural Bank for Rural Development (NABARD), Small Industries Development Bank of India (SIDBI) etc., which are creating micro credit, in rural areas by extending micro finance to Self Help Group (SHG’s) with the help of formal credit institutions, making it an effective poverty reducing strategy and simultaneously promoting rural development. SHG’s were initiated to empower the economically disadvantaged people, who were neglected by formal credit and savings institutions. Micro finance has shown that poor people, when given access to timely and responsive financial assistance, use the proceeds to not only increase their assets and income, but also repay their debts. NABARD, through its Micro Credit Innovations, is the facilitator and mentor of microfinance initiatives in the country. The model of Self help group- bank linage programme (SBLP) has evolved as a cost-effective mechanism for providing financial services to the unreached and deserving poor households. The initiative started as a pilot to link around 500 SHGs of poor to the formal financial institutions during the year 1992-93.The success of the pilot program has shown that Micro Finance can go beyond poverty reduction, to addresses issues of health, education, gender and over all development The present paper is a comparative study of the agency wise i.e. commercial banks, regional rural banks, and cooperative banks, performance in the SHG’s - bank linkage program in Telangana, from2014-18,. The paper also presents an in-depth, analysis of the number of self-help groups, Amount of savings outstanding, amount of loan outstanding of the SHGs, , and total loans disbursed to them through SBLP, generating micro credit to reduce poverty and boost rural development. Key words: NABARD, Micro Finance, SHG’s, SBLP, poverty reduction, rural Development,

Calculation of the Equal Education Cost Index in Indonesia: Using the Relative Importance Regression and Winsorization Approach

This study examines index calculations in determining the unit costs of equivalent education using an empirical approach. The composite index used in this study compares the Construction Cost Index (CCI) to Purchasing Power Parity (PPP). The current empirical literature requires further development on calculation and comparison methods for these two indices. The study employed data from the Indonesian Central Statistics Agency (CSA), including the Construction Cost Index (CCI) and Purchasing Power Parity (PPP) data from 2021, as well as data on the allocation of School Operational Assistance (SOA) funds for non-formal education in 2022. The results indicate that the weight value of CCI is more substantial than that of PPP. The multiple regression analysis conducted with a relative importance approach reveals a favourable correlation between CCI and PPP, indicating a strong interrelationship. Received: 2 August 2024 / Accepted: 30 October 2024 / Published: 05 November 2024

Cost-Effectiveness of Temporary Financial Assistance for Veterans Experiencing Housing Instability

The US Department of Veterans Affairs (VA) partners with community organizations (grantees) across the US to provide temporary financial assistance (TFA) to vulnerable veterans through the Supportive Services for Veteran Families (SSVF) program. The goal of TFA for housing-related expenses is to prevent homelessness or to quickly house those who have become homeless. To assess the cost-effectiveness of the SSVF program with TFA vs without TFA as an intervention for veterans who are experiencing housing insecurity. This study used a Markov simulation model to compare cost and housing outcomes in a hypothetical cohort of veterans enrolled in the SSVF program. Enrollees who are homeless receive rapid rehousing services, while those who are at risk of becoming homeless receive homelessness prevention services. The SSVF program with TFA for veterans who are experiencing housing insecurity. The effectiveness measure was the incremental cost-effectiveness ratio (ICER) with quality-adjusted life-years (QALYs). The model was parameterized using a combination of inputs taken from published literature and internal VA data. The model had a 2-year time horizon and a 1-day cycle length. In addition, probabilistic sensitivity analyses were conducted using 10 000 Monte Carlo simulations. The base case analyses found that the SSVF program with TFA was more costly ($35 814 vs $32 562) and yielded more QALYs (1.541 vs 1.398) than the SSVF program without TFA. The resulting ICER was $22 676 per QALY, indicating that TFA is the preferred strategy at a willingness-to-pay threshold of $150 000 per QALY. This ICER was $19 114 per QALY for veterans in the rapid rehousing component of the SSVF program and $29 751 per QALY for those in the homelessness prevention component of the SSVF program. At a willingness-to-pay threshold of $150 000 per QALY, probabilistic sensitivity analyses showed that TFA was cost-effective in 8972 of the 10 000 Monte Carlo simulations (89.7%) for rapid rehousing and in 8796 of the 10 000 Monte Carlo simulations (88.0%) for homelessness prevention only. This economic evaluation suggests that TFA is a cost-effective approach (ie, yields improved health benefits at a reasonable cost) for addressing housing insecurity for veterans enrolling in the SSVF program. Future research could examine the cost effectiveness of large, nationwide housing interventions such as this one among subpopulations of veterans such as those with certain comorbidities including severe mental illness or substance use disorders, those with chronic diseases, or those experiencing long-term housing instability vs acute loss of housing.

Climate Finance: Pioneering Pathways to Sustainability

Climate finance is a progressive financial tool to foster sustainability and address climate change mitigation and adaptation challenges. This study delineates the notion of climate finance and sustainability, illustrating their confluence and its impact on social welfare, ecological quality, and economic well-being. Climate financing involves distributing resources to environmentally sustainable enterprises and projects designed to harmonize economic growth with sustainability. Furthermore, developed nations have committed to offering financial assistance to developing nations to confront the problems presented by climate change. This paper aims to decode the confluence of climate finance and sustainability. Moreover, it underscores the significance of climate financing in tackling environmental issues, reaching carbon neutrality, and eventually realizing sustainable development. The finding indicates that climate finance is essential for addressing climate change and achieving sustainability, highlighting the significant role of developed nations and the private sector in closing the funding gap required for investments in climate-resilient projects and infrastructure. Consequently, this can generate possibilities for people and nations to earn carbon credits, which are tradable in carbon markets, thereby securing financial benefits.

PENGARUH KOMPETENSI SDM, SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (STUDI KASUS SEKOLAH JENJANG SD DI KECAMATAN PANGKALANBARU)

This study aims to examine the effect of HR Competence, Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements of School Operational Assistance Funds at the Pangkalanbaru District Elementary School level. The population in this study were elementary schools that were willing to conduct research in Pangkalanbaru District with a total sample of 13 elementary schools and a total of 37 respondents. Data collection techniques using Purposive Sampling techniques with Quantitative research methods using Questionnaires. Analysis techniques used are descriptive statistical analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this study indicate that HR Competence has a positive and significant effect on the Quality of BOS Fund Financial Statements, Accounting Information Systems has no effect on the Quality of BOS Fund Financial Statements, and Control Systems has a positive and significant effect on the Quality of BOS Fund Financial Statements.

What determines the accessibility of early childhood education in Bangladesh?

This paper aims to understand the potential factors influencing the accessibility of early childhood education (ECE) in Bangladesh. Utilising data from the Multiple Indicator Cluster Survey (MICS) 2019, this study explored the influence of individual, household, socio-economic as well as geographical variables on ECE enrollment. It employed a comprehensive approach, which involved using descriptive statistics for univariate analysis, chi-square and t-statistics for bivariate analysis, and the logit model for multivariate analysis. The findings revealed that a child’s likelihood of attending an ECE program increases with their age, while those with functional difficulties and larger household sizes exhibit lower odds of attendance. Children with mothers possessing higher education levels demonstrated increased odds of ECE enrollment. Wealthy households and urban or Mymensingh division residency were associated with higher odds of ECE enrollment, while Barishal, Rajshahi, and Sylhet divisions indicated lower odds. To enhance ECE accessibility, the study recommends implementing a roadmap for ensuring universal early childcare and early education with an emphasis on socioeconomically underprivileged children, particularly in rural areas. Proposed strategies may include providing financial assistance to poor households and fostering public–private partnerships for ECE provision in remote regions like Barishal, Rangpur, Rajshahi, and Sylhet divisions. Moreover, it is crucial to make parents and communities aware about the significance of ECE in order to make sure that children ages 3–5 years are involved in ECE programs.