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The purpose of this paper is to evaluate the influence of budgeting process elements (budget participation, preparation, implementation and evaluation) on budget performance of government.

A cross-sectional survey was administered among budget officers from government agencies, departments, and units in Malaysia. Descriptive and regression analyses were used to examine the relationship between the budgeting process and budget performance.

The findings revealed the significant influence of the two predictors: (1) budget participation and (2) budget implementation and evaluation, on budget performance. Both have positive and significant impacts on budget performance. However, budget preparation appeared to have no significant relationship with budget performance, although there is positive effect.

This study provides empirical evidence on the budgeting process factors that influence budget performance. The findings hopefully are of interest to government officials, especially frontline bureaucrats, who seek to ensure that budget performance meets expectations in Malaysia and other countries.

The authors are developing a model for rural science teacher professional development, building teacher expertise and collaboration and creating high-quality science lessons: technology-mediated lesson study (TMLS).

TMLS provided the means for geographically distributed teachers to collaborate, develop, implement and improve lessons. TMLS uses technology to capture lesson implementation and collaborate on lesson iterations.

This paper describes the seven steps of the TMLS process with examples, showing how teachers develop their content and pedagogical knowledge while building relationships.

The TMLS approach provides an innovative option for teachers to collaborate across distances and form strong, lasting relationships with others.

This study aims to identify the major factors influencing the consumers to prefer milk products and also to analyze the awareness level of the Indian consumers.

In this study, the data is obtained through a structured questionnaire from Indian consumers considering convenience sampling under the nonprobability sampling technique. The consumer preference is explained using a multiple-regression model followed by analysis of variance (ANOVA), which shed insight on the significant differences between the variables that influence consumer preference for dairy products.

Investigation is done to analyze the factors influencing the consumers' buying behavior toward milk and its products. The results showed that quality, health consciousness, price and availability are the most influencing factors to buy milk products. Quantity of milk showed a significant relationship between age, monthly income and family size.

This study helps marketing managers to frame the marketing strategies based on consumer preference, quality, health consciousness, price and availability. The research outcome will not only be advantageous for the entrepreneurial perspective but also takes care of consumer likeliness. Though the research reveals the opinion of Indian consumers, it limits the likeliness of the western world. Because of the scarcity of resources, several dairy products are unexplored, which could pave the future scope of research.

The novelty of this study is to identify the quality, health consciousness, price and availability are the most influencing factors to buy milk products considering ANOVA and the multiple regression model.

The present study investigates the impact of digital entrepreneurial education and training and its impact on the digital entrepreneurial intention (EI) through the mediating character of entrepreneurial competence.

A total of 391 survey responses were collected from employees using convenient and snowball sampling methods.

Digital entrepreneurial education and training showed a positive influence on entrepreneurial competence and EI, with entrepreneurial competence mediating the relationship between digital entrepreneurial education and training practices and EI.

This study is intended to assist the development of digital entrepreneurs. The implications of this study are also useful for governments, entrepreneurs, venture capitalists, angel investors and various international development institutions.

The novelty of this study relates to exploring the relationship between digital entrepreneurial education and training, entrepreneurial competence and digital EI.

An AI concierge is a technologically advanced, intelligent and personalized assistant that is designated to an individual customer, proactively taking care of that customer’s needs throughout the service journey. This article envisions the idea of AI concierges and discusses how to leverage AI concierges in the customer journey.

This article takes a conceptual approach and draws insights from literature in service management, marketing, psychology, human-computer interaction and ethics.

This article delineates the fundamental forms of AI concierges: dialog interface (no embodiment), virtual avatar (embodiment in the virtual world), holographic projection (projection in the physical world) and tangible service robot (embodiment in the physical world). Key attributes of AI concierges are the ability to exhibit semantic understanding of auditory and visual inputs, maintain an emotional connection with the customer, demonstrate proactivity in refining the customer’s experience and ensure omnipresence through continuous availability in various forms to attend to service throughout the customer journey. Furthermore, the article explores the multifaceted roles that AI concierges can play across the pre-encounter, encounter and post-encounter stages of the customer journey and explores the opportunities and challenges associated with AI concierges.

This paper provides insights for professionals in hospitality, retail, travel, and healthcare on leveraging AI concierges to enhance the customer experience. By broadening AI concierge services, organizations can deliver personalized assistance and refined services across the entire customer journey.

This article is the first to introduce the concept of the AI concierge. It offers a novel perspective by defining AI concierges’ fundamental forms, key attributes and exploring their diverse roles in the customer journey. Additionally, it lays out a research agenda aimed at further advancing this domain.

In this paper, the authors examine the strategies used to reduce labour costs in three public hospitals in South Africa, which were effective and why. In the democratic era, after the revelations of large-scale corruption, the authors ask whether their case studies provide lessons for how public service institutions might re-make themselves, under circumstances of austerity.

A comparative qualitative case study approach, collecting data using a combination of interviews with managers, focus group discussions and interviews with shop stewards and staff was used.

Management in two hospitals relied on their financial power, divisions between unions and employees' loyalty. They lacked the insight to manage different actors, and their efforts to outsource services and draw on the Extended Public Works Program failed. They failed to support staff when working beyond their scope of practice, reducing employees' willingness to take on extra responsibilities. In the remaining hospital, while previous management had been removed due to protests by the unions, the new CEO provided stability and union–management relations were collaborative. Her legitimate power enabled unions and management to agree on appropriate cost cutting strategies.

Finding an appropriate balance between the new reality of reduced financial resources and the needs of staff and patients, requires competent unions and management, transparency and trust to develop legitimate power; managing in an authoritarian manner, without legitimate power, reduces organisational capacity. Ensuring a fair and orderly process to replace ineffective management is key, while South Africa grows cohorts of competent managers and builds managerial experience.

The purpose of this paper is to review cases of artificial reefs built through additive manufacturing (AM) technologies and analyse their ecological goals, fabrication process, materials, structural design features and implementation location to determine predominant parameters, environmental impacts, advantages, and limitations.

The review analysed 16 cases of artificial reefs from both temperate and tropical regions. These were categorised based on the AM process used, the mortar material used (crucial for biological applications), the structural design features and the location of implementation. These parameters are assessed to determine how effectively the designs meet the stipulated ecological goals, how AM technologies demonstrate their potential in comparison to conventional methods and the preference locations of these implementations.

The overview revealed that the dominant artificial reef implementation occurs in the Mediterranean and Atlantic Seas, both accounting for 24%. The remaining cases were in the Australian Sea (20%), the South Asia Sea (12%), the Persian Gulf and the Pacific Ocean, both with 8%, and the Indian Sea with 4% of all the cases studied. It was concluded that fused filament fabrication, binder jetting and material extrusion represent the main AM processes used to build artificial reefs. Cementitious materials, ceramics, polymers and geopolymer formulations were used, incorporating aggregates from mineral residues, biological wastes and pozzolan materials, to reduce environmental impacts, promote the circular economy and be more beneficial for marine ecosystems. The evaluation ranking assessed how well their design and materials align with their ecological goals, demonstrating that five cases were ranked with high effectiveness, ten projects with moderate effectiveness and one case with low effectiveness.

AM represents an innovative method for marine restoration and management. It offers a rapid prototyping technique for design validation and enables the creation of highly complex shapes for habitat diversification while incorporating a diverse range of materials to benefit environmental and marine species’ habitats.

Urban digital transformation has become a key strategy in global countries. This study aims to provide a comprehensive and dynamic exploration of the intrinsic traits associated with urban digital transformation, in order to yield detailed insights that can contribute to the formulation of well-informed decisions and strategies in the field of urban development initiatives.

Through analysis of parallels between urban digital transformation and gyroscope motion in physics, the study developed the urban digital transformation gyroscope model (UDTGM), which comprises of seven core elements. With the balanced panel dataset from 268 cities at and above the prefecture level in China, we validate the dynamic mechanism of this model.

The findings of this study underscore that the collaboration among infrastructure development, knowledge-driven forces and economic operations markedly bolsters the urban digital transformation gyroscope’s efficacy.

This research introduces a groundbreaking framework for comprehending urban digital transformation, potentially facilitating its balanced and systemic practical implementation.

This study pioneers the UDTGM theoretically and verifies the dynamic mechanism of this model with real data.