This article presents an analytical model for municipal public revenue forecasting, aimed at enhancing public managers’ decision-making through the production of structured information capable of making the budget cycle more responsive and efficient. The proposed approach is grounded in the use of historical revenue series and probabilistic simulations, employing the Monte Carlo method to identify the statistically most likely revenue trajectory for a given fiscal year, as well as to define revenue realization bands. This framework is conceived as the first stage in the development of a Budget Digital Twin (BDT). The model is applied to six municipalities with different population sizes, analyzing the relationship between forecasted revenues, realized revenues, and projections for the subsequent fiscal year, compared with the actual outcomes observed. The results indicate that improving the revenue forecasting stage significantly contributes to reducing systematic deviations between budget planning and execution, providing more realistic inputs for fiscal decision-making. The study concludes that data-driven and probabilistic analytical approaches strengthen fiscal governance and expand the preventive role and concurrent oversight capacity of Audit Institutions, while also establishing methodological foundations for future extensions of the model to other phases of the budget cycle.

Health inequities are driven by the unequal distribution of resources and power. Local-level actors are closely connected to communities and have the potential to address unfair imbalances in power through health equity interventions. Yet practical strategies on how to do this remain unclear. To address this gap, we conducted a systematic review of five databases, examining how power was addressed in the design and implementation of local-level health equity interventions and their reported impacts. Thirty-eight international studies were analysed using the Health Equity Power Framework and Four Expressions of Power typology. Most articles described community organizing, health education, advocacy, and community funding initiatives. Interventions that strengthened community knowledge, connectedness, and leadership rebalanced power by enhancing individual and collective agency. Shifts in rigid, inequitable structures and institutional processes were observed when interventions activated multiple types of power, across different forms and spaces. Interventions informed by power-centered frameworks and principles, such as empowerment theory and self-determination, helped actors rebalance power dynamics, while entrenched structural and institutional power imbalances moderated efforts to rebalance power. This review underscores the role of local governments, institutions, and community actors in addressing power imbalances and provides practical guidance on strategies to support equitable policymaking.

Transmission of democracy to a better business environment: roles of regulation and institutions

This study aims to examine the extent of administrative autonomy within the Ministry of National Education in Madagascar and to analyze how political influence shapes administrative practices, decision-making processes, and education governance outcomes. The study adopts a qualitative design based on semi-structured interviews and document analysis. Data were collected from 20 purposively selected key informants, including senior ministry officials, mid-level administrators, school inspectors, policy advisors, members of the National Assembly, and education experts. Thematic analysis was employed to identify patterns related to administrative autonomy, political influence, and governance constraints. The findings reveal that political interference significantly limits administrative autonomy, particularly in personnel management, budgeting, and policy implementation. Weak legal safeguards and ambiguous institutional roles intensify administrative dependence on political actors. Professional capacity and informal depoliticization strategies partially mitigate political pressure but remain insufficient to ensure sustained institutional autonomy. This study contributes original empirical evidence on ministerial-level administrative autonomy in a low-income, politically fragile context. By focusing on the central education administration in Madagascar, it addresses a gap in education governance literature that has largely emphasized school-level or higher education autonomy.

ABSTRACT Public research institutes (PRIs) and higher education institutions (HEIs) are important actors in knowledge production in regional innovation systems (RIS), influencing network dynamics and inventions. While their impact on RIS has been widely studied, less attention has been paid to how different types of research affect RIS depending on regional technological characteristics. We therefore analyse the effects of German PRIs and HEIs on patent collaborations, centrality, invention quality and regional technological paths using a spatial vector autoregressive (spVAR) model. Our results show that basic research generates substantial positive regional effects in the long run and is particularly conducive to introducing new technologies. Moreover, mechanical engineering, alongside research and development (R&D)-intensive fields, strongly boosts the effects of PRIs and HEIs.

In recent years, the world economy has experienced a number of events that have created uncertainty, resulting in many studies on its economic implications. Nonetheless, there is still a dearth of empirical evidence regarding how economic policy uncertainty (EPU) affects foreign direct investment (FDI) in the context of Sub-Saharan African (SSA). Furthermore, studies have yet to investigate the moderating role of governance institutions in the relationship between uncertainty and FDI in the region. To close these gaps, the study used the novel instrumental variable panel quantile regression (IVPQR) and method of moments quantile regression (MMQR) on a panel of 23 SSA nations between 2004 and 2022. The study presents several noteworthy findings, including the following: (i) country-specific EPU substantially deteriorates the region’s FDI flows; (ii) world-based EPU boosts the flow of FDI into the region, suggesting that during times of global unrest, risk-averse foreign investors look for investment protection in the region to reduce their risk exposure or act as a hedge against financial losses brought on by the world-wide unrest; (iii) while domestic EPU enervates the region’s FDI, improvement in institutional quality mitigates the adverse effect of country-specific EPU on FDI; (iv) the influence of EPU and institutional quality on FDI is heterogeneous indicating that countries with high EPU experiences more devastating decline in FDI while those with high quality of institution, more improved FDI flows. The study highlighted the findings’ policy implications.

This paper examines income convergence in Europe by jointly analyzing European Union member states and Western Balkan economies over the period 2004–2023. While classical growth theory predicts that poorer economies should grow faster than richer ones, empirical evidence for Europe remains mixed, particularly when institutional and structural heterogeneity is taken into account. Using panel data techniques, the study tests for absolute and conditional β-convergence and complements this analysis with an assessment of σ-convergence. The results provide strong evidence of absolute income convergence across the sample, indicating that economies with lower initial income levels tend to grow faster. Conditional convergence is also confirmed, although the direct effect of institutional quality weakens once structural factors such as foreign direct investment and human capital are included, suggesting that institutions operate primarily through indirect channels. An interaction analysis shows no systematic evidence that institutional quality alters the speed of convergence. Finally, σ-convergence analysis reveals pronounced regional heterogeneity, with strong convergence among new EU member states, stable but low dispersion within the Western Balkans, and more modest convergence patterns in the EU core. Overall, the findings highlight that European convergence remains uneven and highly conditional on institutional and structural characteristics.

ABSTRACT The fashion industry in many ‘global’ and ‘not so global’ cities has experienced a lack of local manufacturing capacity. Toronto and Montreal are two cities that have lost garment production as a result of globalization, the removal of tariff barriers and gentrification. In this paper, we explore programs designed to train workers in production, including those initiated by non-profits, colleges and other organizations. These programs confront a skills crisis in the industry, while also integrating marginalized populations into the labour force. Functioning as intermediaries, such institutions – and the system of production to which they give rise – contribute to the cultural economy of fashion by fostering the development of material labour (i.e. those operating in the realm of production). This crucial form of labour provides a foundation for the realization of immaterial labour (i.e. those operating in the realm of design). While production is vital to the cultural economy, we argue that culture is also critical to production and skill development, as the strength of various institutions lies in their ability to cultivate social and cultural connections within and beyond the training program.

Purpose This study explains how the informal sector impacts deal completion and the contingent roles of formal institutions, infrastructure and major restructuring. Using institutional complexity theory, this study aims to propose a new link between the informal sector and deal completion that emerges through the decreasing transaction cost of emerging markets. Design/methodology/approach The authors acquire deal-level data from the China Stock Market and Accounting Research Database (CSMAR) and national-level data from the World Bank Enterprise Survey (WBES). CSMAR includes full information on listed Chinese firms and is one of the most frequently used databases for research in the Belt and Road Initiative context. WBES provides data on the informal sector, formal institutions and infrastructure in 154 countries by administering a series of surveys to enterprises, and these data have been used in a few IB studies. Findings Data from a longitudinal sample reveal the positive effects of the informal sector on deal completion. The findings also show that formal institutions, infrastructure and major restructuring weaken this positive relationship. Practical implications This research has several implications for CEOs, top management teams (TMTs) and managers of emerging firms. First, the findings may reshape CEO entry strategies in emerging markets. Second, the findings indicate that the strategic collaboration of the TMT could maximize the advantages of the informal sector. Third, the strategic collaboration between the CEO and the TMT is based on managers whose work includes communication with the informal sector. Originality/value This investigation seeks to advance the understanding of sector-level informality and its impact on cooperative organizational response. This study deepens the understanding of institutional complexity in the interaction between the informal sector and formal institutions.

This study examines the legal gap in the regulation of corruption eradication in the management of State-Owned Enterprises (SOEs) investment funds in the tourism sector. SOEs have a strategic role in developing national tourism through the management of large-scale assets and investments sourced from separate state assets. However, despite the existence of legal frameworks such as Law No. 19 of 2003 concerning SOEs, Law No. 31 of 1999 in conjunction with Law No. 20 of 2001 concerning the Eradication of Criminal Acts of Corruption, Law No. 25 of 2007 concerning Investment, and Law No. 10 of 2009 in conjunction with Law No. 6 of 2023 concerning Tourism, there are no specific regulations regarding the prevention, supervision, and action against corruption in SOEs' tourism investments. This legal gap has resulted in overlapping authority between supervisory institutions, weak transparency in financial reports, and the absence of clear indicators to classify acts as criminal acts of corruption in this sector. This study uses a normative juridical method with a statutory and conceptual approach to analyze regulatory gaps, examine international practices such as the provisions of the United Nations Convention against Corruption (UNCAC), and formulate the need for reformulation of specific regulations. The analysis demonstrates the urgency of establishing detailed regulations that address integrated oversight mechanisms, technology-based transparency, proportionate criminal and administrative sanctions, and integrate the role of supervisory institutions to prevent and prosecute corruption from the planning stage through project evaluation. Implementation of these specific regulations is expected to increase legal certainty, investor confidence, and the sustainability of national tourism development.

ABSTRACT This study provides a critical evaluation of the role of Libyan Higher Education Institutions (HEIs) as catalysts for environmental awareness and sustainable development. Employing a robust dual theoretical framework grounded in neo‐institutional and environmental education theories, it presents a large‐scale empirical analysis based on a cross‐sectional survey of 913 faculty, administrative staff, and managers across 30 colleges in 13 universities. The research quantitatively assesses the integration of sustainability into curricula (CI1) and campus infrastructure/partnerships (CI2), environmental knowledge (KB1), pro‐environmental behaviour (KB2), and perceived institutional challenges (EC). Results demonstrate that sustainability is only intermittently and inconsistently embedded in curricula, while infrastructural support is consistently modest across all faculties. A significant and persistent knowledge–behaviour gap is identified, revealing that moderate environmental knowledge fails to translate into tangible pro‐environmental actions. Crucially, institutional capacity (a composite of CI1 and CI2) is strongly and positively correlated with sustainability outcomes (KB1 and KB2) ( r = 0.749, p < 0.001). While minor disciplinary variations exist, a pivotal finding is that perceived environmental challenges act as a significant positive moderator. The effect of infrastructure on behaviour is substantially stronger in high‐constraint contexts, indicating that dependable and visible operational supports serve as critical behavioural enablers under scarcity. The study concludes that bridging the identified gap in Libyan HEIs requires a synergistic and system‐wide strategy that aligns coherent curriculum design with reliable infrastructure and supportive governance to effectively institutionalize sustainable norms and practices.

Purpose This article explores the growing ambiguity in employment classification in the context of the gig economy and the rise in nonstandard work. It seeks to examine how employment status, a concept at the core of the welfare state, affects the interpretation and enforcement of employment and welfare rights and the pivotal role played by state institutions. Design/methodology/approach We use a case study approach drawing on a recent landmark case in Ireland (Karshan vs Revenue Commissioners). We analyse the role of state institutions in shaping individual employment and welfare rights while securing economic efficiency and income tax generation for the state. We draw on the body of work surrounding the Supreme Court judgement including policy documents and public communication from relevant state institutions in their responses to the judgement. Findings We find that through the interplay of institutions the state contributes further to labour market dualisation both in practical and conceptual terms maintaining a fragmented and two-tiered concept of what constitutes employment for tax purposes in one sphere and for social and employment rights in another. Our findings show that a worker can simultaneously occupy insider and outsider positions in this regard. Originality/value The article offers a novel perspective by moving beyond the legal analysis of employment status to examine the integration of economic and social domains, highlighting how state institutions contribute to and even exacerbate labour market dualisation.

BackgroundThe recent approval of anti-amyloid therapies (AATs) for Alzheimer's disease (AD) has introduced new complexities into clinical care. While offering therapeutic promise, AATs necessitate changes in practice models, infrastructure, and team responsibilities. Understanding clinician and system-level adaptations is critical to guide implementation.ObjectiveTo explore how clinicians adjust clinical workflows and care processes when integrating anti-amyloid treatments into AD management.MethodsWe conducted semi-structured interviews with neurology and geriatrics clinicians across seven academic medical centers to explore perspectives on AAT implementation. An interdisciplinary team used hybrid deductive-inductive coding and thematic analysis to identify themes.ResultsTwenty-seven clinicians (17 neurology, 10 geriatrics) participated. Three themes emerged: (1) Structural adaptations: Sites developed governance committees, eligibility protocols, and workflows for referrals, administration, and monitoring. Some hired new staff, and protocols evolved with experience. (2) Diagnostic shifts: Clinicians reported heightened pressure for earlier, more precise diagnoses, prompting greater biomarker use and structured disclosure visits incorporating treatment discussions. (3) Cultural change: While clinicians described optimism about disease-modifying therapies, they expressed ethical concerns about resource allocation, over-medicalization of early dementia, and diversion of resources from broader dementia care.ConclusionsThe findings reflect evolving institutional protocols, clinical roles and responsibilities, and ethical tensions within the clinical workforce in response to AAT administration and access to early diagnosis and treatment.

This article examines the integration of digital forensics, archival theory, and technology, focusing on the management, preservation, and authenticity of digital documents. It draws on Buckland and Rondinelli’s concept of information-as-thing to discuss how data, texts, documents, objects, and events can be treated as digital evidence, considering aspects of authenticity, reliability, and trustworthiness. The study addresses practical challenges in digital forensics, such as rapid technological evolution, format diversity, digital vulnerabilities (ransomware, deepfakes, and the use of Artificial Intelligence in content manipulation and detection), and the complexity of collecting and preserving evidence across devices and cloud-based platforms. It highlights models such as Digital Records Forensics (DRF) and the Preservation Chain (CoP), which combine archival science, law, and digital forensics to ensure the integrity and legal validity of digital records. Brazilian legislation on cybercrimes—including the Civil Rights Framework for the Internet, the General Data Protection Law (LGPD), the Carolina Dieckmann Law, and regulations related to electronic fraud, crypto-assets, and the protection of children and adolescents—is presented, emphasizing its relevance to forensic practice. Institutional initiatives, such as the Chegando Junto Project and the work of the Public Prosecutor’s Office of Minas Gerais (MPMG), illustrate the importance of public policies and educational actions to prevent digital fraud, in partnership with international organizations such as the Global Anti-Scam Alliance (GASA). As this is a conceptual and exploratory study, its conclusions lack empirical generalizability, indicating the need for future research on the practical application of the DRF/CoP model. The article concludes that integrating archival science, digital forensics, and technology—combined with continuous professional development and institutional action—is essential to ensure the trustworthiness of digital evidence, strengthen the social role of institutions, and protect society against emerging cyber threats. Key words: digital forensics; archival science; cybersecurity; public policies; digital evidence.

This article critically analyzes the impacts of educational platformization and the financialization of teacher training in Brazil, linking these processes to the transformations of digital capitalism after 2008. From the field of critical agrarian education, it investigates how business logic and corporate governance models have redefined the role of public institutions, teachers, and curricula, especially through the actions of corporate foundations, EdTechs, and private organizations within public policies. Through a qualitative methodological approach, with an exploratory and analytical character, the text denounces the advance of an algorithmic pedagogy, guided by goals and indicators, which depoliticizes teaching work and empties its emancipatory dimension. In contrast to this trend, the text recovers the theoretical and political foundations of Latin American critical pedagogy, highlighting the legacy of Paulo Freire, the conception of the teacher as an organic intellectual, and the contributions of Southern epistemologies. It values the role of public universities and federal institutes as territories of resistance and affirms the importance of teacher training programs anchored in rural social movements, such as PRONERA and Saberes da Terra. It concludes that resisting platformization does not mean rejecting technology, but rather disputing its meanings and uses from a rooted, critical, and territorialized perspective. In times of deepening neoliberalism, training teachers committed to social and environmental justice also means training individuals of resistance and hope.

ABSTRACT This study examines institutional drift as a mechanism of democratic backsliding in Georgia. Using V-Dem data (2010–2024), it develops an Institutional Drift Index measuring declines in horizontal, vertical, and diagonal accountability. The analysis tests three hypotheses on the role of judicial capture, parliamentary weakness, and informal institutions – such as clientelism, corruption, and electoral manipulation – in reinforcing institutional asymmetry. Findings show that Georgia’s drift reflects gradual authoritarian consolidation within democratic forms. The study highlights how informal power sustains formal decline, offering insights into hybrid regime stabilisation and the subtle dynamics of democratic erosion in transitional political economies.

ABSTRACT Generative Artificial Intelligence (GenAI) holds significant transformative potential for Africa’s financial sector by enhancing efficiency, driving innovation, and promoting financial inclusion. This study adopts a theory-driven research approach to develop propositions on how GenAI can reshape financial institutions across African contexts. The analysis acknowledges the continent’s socio-economic and institutional heterogeneity, while recognising the value of cross-country learning and adaptation. The study identifies key benefits of GenAI alongside critical risks and constraints, including data quality and availability, regulatory challenges, cybersecurity and shortages of technical expertise. The study emphasises the role of governments, technology providers, and financial institutions in building an ecosystem that enables ethical, secure, and inclusive deployment of GenAI. The main limitation remains data constraints, and future research should focus on innovative; context sensitive data development strategies suited to Africa’s financial systems. Future research should focus on developing innovative data collection methods that are tailored to Africa continent.

This article analyzes the socio-legal and cultural significance of religious offices during the period of the Bukhara Emirate based on the "Qushbegi Archival Documents" held at the Central State Archive of Uzbekistan. The study highlights the role of religious institutions within the Emirate's administrative system, the procedures for appointing officials such as muftis, imams, mudarrises, and shaykhs, and the formal administrative interactions between the Amir, the Qushbegi, and the Qozikalon. Through a systematic classification and comparative analysis of archival records, the article provides scholarly insights into the influence of religious authorities on state policy and the spiritual life of society

The banking sector currently operates under conditions of intense regulatory, technological, and social change, which are significantly redefining the role of financial institutions in the economy. Growing stakeholder expectations and regulatory pressure mean that banks’ responsibility extends beyond traditionally understood financial goals and also encompasses environmental, social, and corporate governance aspects. In this context, sustainability reporting, particularly ESG reporting, has become a key tool for banks’ communication with their stakeholders and an element of their risk management system and strategy. Implementing ESG standards requires financial institutions not only to increase transparency but also to thoroughly analyze the impact of their operations on the environment and integrate non-financial factors into their decision-making processes. As financial intermediaries and entities responsible for capital allocation, banks have a significant influence on shaping the direction of economic development consistent with the principles of sustainable development. Consequently, incorporating ESG criteria into decision-making processes is becoming an essential element of risk assessment, credit policy, and long-term strategic planning. The aim of this study is to identify and analyze the impact of ESG reporting obligations on decision-making processes at the analyzed commercial bank. Particular attention was paid to changes in the management structure, risk assessment methodology, credit policy, and business strategy of the bank. The analysis focused on assessing how ESG reporting requirements impact the institution’s strategic priorities and what management mechanisms are implemented to effectively integrate sustainable development principles into daily operational practices. The study was conducted based on an analysis of the bank’s ESG reports for 2022–2024, which enabled the identification of trends in change and the assessment of the maturity of the implemented solutions.

Background: The emotional climate in university settings is a key factor in academic performance, institutional coexistence, and psychological well-being. However, most studies are based on subjective instruments, such as surveys and self-reports, which limit the collection of objectives and real-time information. Objective: To evaluate the emotional climate of university students through the operational implementation of a pre-trained, proprietary convolutional neural network (CNN) model, applied in a face-to-face university setting within the Systems Engineering program at the Public University of El Alto (UPEA), providing empirical evidence on the contextualized and responsible integration of artificial intelligence in higher education. Methods: A quantitative, descriptive, non-experimental, cross-sectional study was conducted with multiple independent situational cuts (entry and exit), without individual follow-up. A proprietary CNN architecture was used, composed of three convolutional blocks with Batch Normalization and Dropout, accumulating approximately 1.7 million trainable parameters. The model was pre-trained with 35.887 grayscale facial images of 48×48 pixels (Data Set FER-2013), achieving a training accuracy of approximately 90% and an average validation accuracy of 65%. Evaluation metrics such as precision, recall, and F1 score were also used. In the field application, 1,850 emotional detections were recorded in the Systems Engineering program at the Public University of El Alto. Results: A predominance of neutral emotions (38.9%) was observed, followed by positive emotions such as happiness and surprise. Moderate variations were identified between arrival and departure, with a slight increase in emotions such as sadness and anger at the end of the academic day. Similar emotional patterns were also observed among the different institutional roles. Conclusions: The findings provide empirical evidence on the applicability of CNN models trained on standardized databases for the objective measurement of university emotional climate in real-world Latin American contexts, contributing to the field of artificial intelligence applied to higher education. Furthermore, the study proposes a replicable methodological approach for the automated monitoring of university emotional climate using artificial intelligence, opening new lines of research in educational analytics and institutional well-being