Role Of Officers Research Articles

How does auditing outgoing officials' natural resource asset management policies affect carbon emission efficiency? Evidence from a debiased machine learning model

Reducing carbon emissions to improve environmental quality has been the Chinese government's unwavering dedication in recent years. Several policies have been implemented with the objective of driving carbon reduction. The implementation of the outgoing leadership natural resources audit policy has played a pivotal role in encouraging local government officials to prioritize both economic and environmental development in their pursuit of performance metrics. However, whether the implementation of this policy contributes to an enhancement in carbon emission efficiency requires further empirical validation. This study, utilizing panel data from 282 cities across China, explores the potential impact of the audit policy (specifically referring to the outgoing leadership natural resources asset audit policy, without ambiguity) on carbon emission efficiency through the application of a debiased machine learning model. The results of the study show that the audit policy has been crucial in greatly raising the regional level of carbon emission efficiency. Furthermore, mechanistic analysis results suggest that the audit policy can enhance regional carbon emission efficiency by influencing green innovation and raising government environmental awareness and green financial levels. Based on the heterogeneity analysis, the regions east of the Hu Line, cities with low levels of corruption, less stringent economic growth objectives, and areas with high levels of public environmental concern are the areas where auditing rules have the greatest influence on carbon emission efficiency. In conclusion, based on the comprehensive results of this study, a series of policy recommendations are presented to further advance China's efforts in carbon reduction, ultimately achieving a more sustainable balance between economic and environmental development objectives.

The Impact of Tax Audit Intensity and Probability of Fraud Detection on Tax Evasion: The Moderating Role of Tax Officials' Service

This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.

Understanding Decision Makings of Public Agents: A Model of Conscience Market

The overall efficiency or optimality of a society is the sum of all individual agent’s efficient decision makings. Among them, the decision makings of public agent like elected officials, bureaucrats, and other government agents are critically important. They, however, can be influenced by their own perceived self-interest when making decisions in their official roles. Even in modern society equipped with well-established rule of law, it is not unusual to see that public agents commit decision makings outside of common sense, which looks conscienceless or corrupt. Those decision makings may hurt the economic and political status of a society, and social welfare. In this context, it may be useful to understand why and how the public agents make conscienceless or corrupt decision makings. For this purpose, this paper builds a model of conscience market which is based on the saying “Do not sell your conscience for money”. In the model, there are supply of and demand for conscience, the price of which is determined in the market. The supply of and demand for conscience is derived from the optimizing behavior. On the one hand, selling the conscience means that he (or she) gives up being conscientious for monetary reward, which is derived from utility maximization. On the other hand, an individual who buys some amount of conscience from other party can get a privilege unfairly favorable to himself (or herself), which is used for rent seeking. That is, the demand for conscience is derived from the optimization of rent-seeking. This paper identifies three key determinants for being conscientious, which are detection probability, discounting factor and income. It is also shown that the effects of those determinants on price and quantity of conscience depend on the market structure.

Implementation of BLT DD: Insights from Village Cash Assistance Program

Background: Direct Cash Assistance from village funds (BLT DD) is vital for supporting rural communities, particularly during economic challenges. Specific background: Since 2020, Desa Gelam has allocated funds for BLT DD, making it a relevant case for examining program implementation. Knowledge gap: Limited research exists on the detailed execution and impact of BLT DD at the village level. Aims: This study analyzes the implementation of BLT DD in Desa Gelam, focusing on the roles of village officials and the importance of standard operating procedures (SOPs) for transparency. Results: Findings reveal that clear SOPs enhance the effective distribution of aid, with significant contributions from the village head and welfare officer, aligning with Edward III’s theory of communication, resources, disposition, and bureaucratic structure. Novelty: This research offers insights into how structured procedures improve social aid program execution, emphasizing village leadership. Implications: The study highlights the necessity of clear guidelines and strong leadership to ensure successful social assistance programs like BLT DD, serving as a model for enhancing aid distribution efficiency in other villages. Highlights : Role of SOPs: Clear standard operating procedures enhance transparency and efficiency in aid distribution. Leadership Impact: Village head and welfare officer are crucial for the successful implementation of BLT DD. Theoretical Alignment: Findings support Edward III’s theory on effective communication and resource management in social programs. Keywords: Direct Cash Assistance, BLT DD, Desa Gelam, standard operating procedures, village leadership

Strengthening Moral Education Values: Sociological Analysis of the Mbah Sholeh Haolan at Pesantren Benda Kerep, Cirebon

This article explores the role of Mbah Sholeh haolan (commemoration) in strengthening Islamic education in Benda Kerep Village. This event serves as a cornerstone for cultural preservation, intergenerational learning, and practical implementation of Islamic values. The kyai, or spiritual leaders, play a pivotal role in guiding the community, reinforcing their authority and the respect they command. The haolan facilitates social cohesion, fosters a strong sense of identity, and exemplifies the community’s commitment to Islamic teachings. By examining the significance of Mbah Sholeh haolan, the article provides insights into how traditional Islamic communities can navigate the challenges of modernity while preserving their religious and cultural heritage. This study show that commemoration is one of the means used to pass on the cultural and religious values contained in "Wasiat Sepuh" as one of the character education and character-building. Kyai is the central figure, the foremost patron, followed by the community, so what Scott calls a patron-client cluster is formed. Kyai in Benda Kerep serves as an information leader who, in many ways, trumps the role of formal government officials. Kyai serves as the community's protector, a place to seek advice, and the final decision-maker on various problems in the area.

Legal personality of officials of the prosecution authorities in criminal proceedings

In modern criminal procedural science, there is no doubt that the prosecutor and subordinate prosecution officers are participants in criminal proceedings. Separate disputes arise only when discussing the issue of classifying the prosecutor as a party to the prosecution. At the same time, the role and functions of officials of the prosecution authorities in criminal proceedings are not so obvious and unambiguous. Although Part1 of Article37 of the Code of Criminal Procedure of the Russian Federation assigns the functions of supervision and criminal prosecution to the prosecutor, the heads of the prosecution authorities and the employees subordinate to them do not always pursue these goals, and officials of the prosecution authorities do not always act in the status of a prosecutor or public prosecutor. Analyzing the current norms of criminal procedural legislation and comparing them with the actual legal personality of prosecutorial employees entering into relations with participants in criminal proceedings, the author substantiates the conclusion about the necessity to distinguish between two fundamentally different legal statuses of the prosecution officials. The first one is the official status of the prosecutor as the head of the prosecution authority, allowing him to exercise state powers to supervise the preliminary investigation bodies without accepting the additional procedural status of a participant in legal proceedings. The second one is the criminal procedural status acquired by an official of the prosecution authority, including a prosecutor, for a certain period (stage, phase) of criminal proceedings to carry out one of two procedural functions – criminal prosecution (acquires the status of a public prosecutor) or law enforcement function, protection of the interests of an individual, society and the state (acquires the status of other prosecutor or a prosecutor representative).

OVERLAPPING MARITIME SECURITY: CHALLENGES AND OPPORTUNITIES FOR INVESTMENT IN INDONESIA'S EXCLUSIVE ECONOMIC ZONE

This study examines the state's responsibility in ensuring investment security within Indonesia's Exclusive Economic Zone (EEZ), analyzing the roles of law enforcement officials and security institutions. The research highlights the importance of a stable regulatory framework and effective maritime security measures to foster a conducive environment for both domestic and foreign investors. It identifies the challenges posed by overlapping authorities among various agencies, which can lead to inconsistent law enforcement and uncertainties that discourage investment. By reviewing relevant laws, regulations, and institutional frameworks, the study emphasizes the need for improved coordination among maritime security agencies, enhanced surveillance technologies, and a comprehensive legal framework. The findings suggest that addressing these challenges will not only protect national interests but also promote investor confidence, unlocking the economic potential of Indonesia's EEZ in sectors such as fisheries, energy, and maritime transportation. Ultimately, this research contributes to a deeper understanding of the intersection between maritime security and investment opportunities, providing valuable insights for policymakers and stakeholders involved in Indonesia's maritime governance.

The need for empirical research on the school data protection officer's role

Data protection regulations in educational settings rely to a great extent on the (School) Data Protection Officer. In this paper, we focus the analytical lens on the socio-legal position of the School Data Protection Officer in the UK, showing they are pivotal to ensure schools’ legal compliance. Their role requires a unique combination of skills and knowledge in a complicated landscape of data protection regulations, the pressure of the digital economy, and maintaining high-quality, high-stakes education. Yet their professional experiences and need for empowerment have gone largely unheard in academia and public debate. The social reality of schools may raise certain practical and conceptual tensions for the legal importance of the School Data Protection Officer. We highlight where this raises questions for the effective implementation of digital data protection regulation for children and young people in schools today. Further empirical research is needed to ensure the pivotal role of the School Data Protection Officer is recognised in upcoming data protection policy reviews. We recommend specific questions for future research to consider, to help overcome this gap in knowledge related to the practical safeguarding of children's digital data rights.

The Role of Village Apparatus in Village Financial Management Accountability (Study in Bangun Rejo Village, Tanjung Morawa District)

The purpose of this study was to determine the role of village officials in the financial management of Bangun Rejo Village, Tanjung Morawa District. The method used is a qualitative descriptive method. The data collection methods used are observation, interviews, and recording. These methods are then adjusted to the concept of village financial management, namely accountability and transparency. Based on the results of the research study, the accountability of Bangun Rejo Village officials in village financial management has mostly been in accordance with the applicable principles of village financial management. Although there are several obstacles, village officials have carried out their duties according to their roles. Community distrust of village leaders in managing village funds is an obstacle in Bangun Rejo Village

FACTOR ANALYSIS OF HOUSEHOLD SEWERAGE OWNERSHIP

Wastewater or sewage can have major and important effects on the environment and humans, especially resulting in pollution and infectious diseases. In general, households in Indonesia dispose of their waste directly into the sewer and without shelter. This study aims to determine the factors associated with household SPAL ownership in the Trimoharjo Health Center Working Area. Quantitative research design with a cross-sectional approach. The sampling technique used purposive sampling. The sample obtained was 100 respondents. Data collection using questionnaires. Bivariate data analysis using chi-Square test and multivariate logistic regression. The results showed that there was a relationship between knowledge (p value 0.000), the role of officers (p value 0.001) and the role of community leaders (p value 0.021) on household SPAL ownership. There was no relationship between attitude (p value 0.93), socioeconomic status (p value 0.06) and home ownership status (p value 1.00) towards household SPAL ownership. The most dominant factor with household SPAL ownership was knowledge (OR 0.026). It can be concluded that there is a relationship between knowledge, the role of officials and the role of community leaders in household SPAL ownership

An analysis of high school students perceptions of school culture under the new general education program with emphasis on academic achievement, extracurricular participation, and career guidance: A case in Ho Chi Minh City, Vietnam

This study examines the viewpoints of public high school students in Ho Chi Minh City regarding the culture of their school under the implementation of the new General Education Program (the 2018 General Education Program) with a specific focus on several aspects of their educational surroundings. The participants consist of students from diverse backgrounds, including different schools and exhibiting varying degrees of academic and extracurricular engagement. The study revealed that 59.8% of pupils obtained remarkable academic outcomes, whereas 33.5% received exemplary achievements. Just 6.5% were considered to be qualified, while a slight 0.1% were considered to be unqualified. The training results revealed that 75.7% of pupils were categorized as distinguished, 20.4% as good, and 3.9% as qualified. With regards to extracurricular involvement, 13.7% of students assumed the role of class officials, 20.5% were club members, 8.3% held the post of youth union secretary, and 8.1% held numerous roles. Nevertheless, 49.4% of individuals were not involved in any official roles. The evaluation of students' learning culture indicated favourable perceptions, namely in regard to the esteem of educators and classmates, as well as the mindset towards independent study and continuous learning. Several aspects, such as the process of selecting a suitable profession and making decisions regarding elective topics, received a lower score of 2.23, suggesting that there is a need for enhancing career advising. The results emphasize both the positive and negative aspects of the school culture in public high schools in Ho Chi Minh City, Vietnam. They stress the importance of constantly improving educational strategies, career guidance, and the fair allocation of resources in order to enhance the learning environment and promote student development, specifically in the 2018 General Education Program.

Strategi Implementasi Program Desa Bersinar dalam Penanganan Desa Zona Merah Narkoba: Studi Kasus di Desa Ringinarum, Kabupaten Kendal

Handling drug trafficking in rural areas is a serious challenge in Indonesia, especially in villages classified as "red zones". Ringinarum Village, Kendal Regency, is a clear example of a village that faces a significant drug threat. This research aims to analyze in depth the strategy for implementing the Bersinar Village Program in dealing with villages that fall into the red zone category, with a special focus on Ringinarum Village. Using a qualitative approach and case study method, this research evaluates the effectiveness of the Bersinar Village Program in increasing community awareness and participation in rehabilitation efforts. The research results show that this program has succeeded in increasing public awareness of the importance of drug treatment, as well as increasing their active participation in rehabilitation programs. Collaboration between the Kendal Regency National Narcotics Agency (BNN) and village officials is the key to success, with the vital role of village officials as the main driver. This research confirms the importance of adapting programs to local contexts for higher effectiveness in dealing with drugs in rural areas.

Evaluating Anti-Corruption Education Implementation in Village Governance - A Case Study of PKM in Cipatujah District, Tasikmalaya Regency

Community Service (PKM) is an effort to increase understanding and quality of the role of village heads and village officials incarrying out government duties at the village level. PKM activities carried out in Cipatujah District, Tasikmalaya Regency, focuson materials such as good governance, anti-corruption education, and the role of village heads as government administrators. Theevaluation results showed a significant increase in participants' understanding of the materials. The instructions provided also helpparticipants understand their roles and responsibilities as effective village leaders. These positive results indicate that PKMactivities have made a positive contribution in strengthening the role of village heads and village officials in village development.It is hoped that the understanding and enthusiasm gained from this activity will continue in daily practice, creating a village that ismore advanced, empowered and has integrity.

The Role of District Learning Support Officials in the Application of Concessions to Learners with Learning Disabilities

The dawn of democratic South Africa witnessed transformation in the education system where policy were developed to ensure education that cater all learners irrespective of their diverse abilities. Through the constitution post-1994 education policies ensures equitable access to education for all learners irrespective of their differences.The study intends to explore the role played by district based support team (DBST) in the application of learners identified with learning barriers in inclusive schools. The study was conducted in Matlosana local education office (MLEO), where qualitative study approach was employed. Participants were selected as personnel in the district office, teachers as people responsible for the implementation of inclusive education in inclusive schools, school based support team, departmental heads as people managing the implementation of inclusive education in schools. All participants were selected from four inclusive schools in Matlosana local education office. In this study data was collected through the use of semi structured interviews and video recorded.

Concussion and brain injuries in sport: conceptual, ethical and legal perspectives

ABSTRACT This special issue examines critical ethical, legal, and policy debates surrounding brain trauma in sport, focusing on challenges in concussion management practices and protocols. Brain injury concerns extend beyond traditional contact sports like boxing, encompassing sporting activities involving rapid acceleration, deceleration, and surface impacts, such as cycling and equestrian sports. Among such problems are the identification and management of brain injuries, the roles of officials and healthcare professionals, and the broader implications for sport integrity and athlete careers. The special issue is organized into four sections: ethics of concussion medicine, socio-legal aspects, sport ethical dimensions, and public health policies. Contributions discuss concussion management in youth sport, sport federations’ and athletes’ duties involvement in concussion-related research, strategies to support and enhance athlete autonomy, public health-informed brain injury frameworks, conflict of interest in concussion management protocols, litigation and liability in concussion research and collaboration, race and genomics in brain-injury scientific discourses, rule changes in sport to reduce head impact, the contextual nature of brain injury and athlete decision-making, the ethical use of genetic testing in brain-injury related research, marketing strategies to advertise tackle football to children and adolescents, and policy purposes and evidence underpinning concussion management practices. This comprehensive exploration offers diverse disciplinary insights, making it a crucial resource for sport humanities scholars, policymakers, and medical professionals. Keywords: brain injury, sport ethics, concussion, sport law, sport policy.

Anteseden Pengelolaan Keuangan Desa

The public has the right to know information, transparency and accountability of regional financial management so that the presentation of financial reports can be accessed by various parties. Therefore, the purpose of this study was to determine whether transparency, accountability, community participation and the role of village officials have a positive effect on village financial management. The method used in this research is a quantitative method whose data comes from primary data in the form of questionnaires. The sample in this study were 380 people in Trawas District. The sampling technique used in this study used purposive sampling technique. The independent variables in this study are transparency (X1), accountability (X2), community participation (X3), and the role of village officials (X4). The dependent variable in this study is village financial management (Y). The data analysis that the authors use in this quantitative research uses statistics using IBM SPSS software version 25 The results of this study are the village financial management of Trawas Regency is positively and significantly influenced by transparency, accountability, community participation, and the role of village officials.

The Role of Tax Officials in Mitigating Company’s Tax Obstacles

This study aims to examine the role of tax official in mitigating the positive relation between firm’s informal payment on tax obstacle. As the general discourses in tax avoidance, regulation, and compliance, the role of tax official is still had limited attention. In this regard, the examination based on the data of 229 firms from the World Bank Enterprise Survey 2019, specifically in two countries (i.e., Estonia and Latvia) which are listed as the top two countries with the highest International Tax Competitiveness Index. Accordingly, this study found that in the country well-established tax management, firm’s informal payment is positively affecting the level of its tax obstacle, while professionality and transparency of tax official is reporting a negative effect. Interactionally, tax official is weakening the positive effect of informal payment on tax obstacle. In general, this denote and provide evidence for the important role of professional and transparent tax official in the tax management. Several discussions further been elaborated in both theoretical and practical to enrich the topic of tax management.

Public accountability and auditing: Why and when do state auditors conduct broad audits?

AbstractPublic servants who monitor and supervise the administrative and political systems must consider the extent to which they are willing to stretch the boundaries of their role for holding public servants accountable. We develop an analytical framework of the factors that influence the decisions of such officials, focusing on state auditors. Using new institutionalism, we suggest that the social, cultural, and political context figures more prominently in state auditors' strategic calculations than purely professional considerations or individual factors. This bottom‐up perspective sheds new light on the role of such officials in democratic systems, and their dependence on citizens' awareness and active support in promoting accountability. We illustrate the theoretical framework using examples from Israel.

Revitalisasi Kemampuan Adaptasi Birokrasi Garis Depan Pada Kebiasaan Baru Penyelenggaraan Pelayanan Publik Di Kota Makassar

Street level bureaucracy is one of the main elements in providing public services in dealing with the impact of the Covid-19 pandemic. This research specifically aims to identify the revitalization of the role of Ballaparang Sub District and Gunung Sari Sub District officials, Rappocini District, Makassar Municipality in providing government administration services and other services to the community during the implementation period of the new normal policy. The type of research used is qualitative with a descriptive approach. The results of the research show that the Ballaparang and Gunung Sari Sub District officials have demonstrated good abilities in responding to and overcoming problems in the delivery of public services in the new normal era and challenges from the aspects of efficiency, effectiveness and fairness in the delivery of public services can be overcome.

Electricity market integration in China: The role of government officials’ hometown ties

Market segmentation is common across various sectors, particularly evident in China's electricity market. Meanwhile, officials form a variety of geographic networks due to their innate backgrounds and acquired social connections. An extensive body of studies providing insights into the important role of officials' network ties in resource allocation, but little attention has been paid to the impact of this dynamic process on energy resources. Given that energy plays a significant role in shaping economic growth, our study complements this body of literature by examining how leaders with hometown ties impact inter-provincial electricity trade in China using a gravity model. The gravity model, which has become the traditional framework for estimating the determinants of trade flows, is applicable to the province pairs data structure in our study. Using data on provincial officials' hometown and inter-provincial electricity transactions for 30 provinces in China between 2007 and 2019, the results reveal that a leader whose hometown is i and current jurisdiction is j significantly increases the probability of electricity flowing from i to j, corresponding to a 53.73 % increase, which indicates that they implement a weaker market segmentation on their hometown. Moreover, the results reveal that this effect only occurs in a leader's tenure, and is particularly pronounced when a leader's hometown and current jurisdiction are on the same regional grid, or at least adjacent to each other, or when the current jurisdiction has higher power load levels. The results of mechanism analysis reveal that China's immature electricity market drives officials to leverage hometown ties for market integration, rather than promotion or rent-seeking. Our findings contribute to a deeper understanding of the broader impact of officials' personal ties. It also provides a valuable insight into the factors facilitating the integration of China's electricity market.