Open Access. Powered by Scholars. Published by Universities.®

Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 1771 - 1800 of 658123

Full-Text Articles in Social and Behavioral Sciences

How Incentive Design Affects The Benefit-Cost Ratio Of Clean Energy Projects, Timothy J. Bartik Jul 2026

How Incentive Design Affects The Benefit-Cost Ratio Of Clean Energy Projects, Timothy J. Bartik

Presentations

No abstract provided.


From The Editor's Desk, Heather S. Mcmillan Jul 2026

From The Editor's Desk, Heather S. Mcmillan

Journal of the North American Management Society

No abstract provided.


Charismatic Leaders Role And Challenges During Crises, Tamer Hassan Abutahoun Phd Jul 2026

Charismatic Leaders Role And Challenges During Crises, Tamer Hassan Abutahoun Phd

Journal of the North American Management Society

Since the first article about charismatic leadership by Weber was issued in 1946, numerous pieces of research have been published discussing several aspects of charismatic leadership. One of these aspects is the role of the charismatic leader during crisis and whether it is being impacted by crises or emerged during crises. Several articles have been published to investigate the role of charismatic leadership during crises along with how individuals perceived charismatic leadership during crises. Most of these articles utilized case studies to investigate the former mentioned relationship. However, each of these studies investigated the relationship between crises and charismatic leadership …


Navigating Ai Landscape In Management Education Through Wu-Wei (無為), Maria Ll Lam Jul 2026

Navigating Ai Landscape In Management Education Through Wu-Wei (無為), Maria Ll Lam

Journal of the North American Management Society

Artificial intelligence (AI) is challenging how knowledge is produced, validated, and taught in higher education. This creates both new opportunities and acute tensions in management education. While management educators aim to foster critical thinking and character development, many students are increasingly relying on AI tools and focusing on developing AI-related skills for the labor market. The required market skills often exceed what current business curricula provide. As higher education seeks to cultivate transferable habits of critical reflection, a central question arises: How can management educators prepare students to engage in ongoing moral reflection about their experience with evolving AI systems …


Potential Discriminatory Practices Related To Working Remotely, David M. Savino, Danielle C. Foster Jul 2026

Potential Discriminatory Practices Related To Working Remotely, David M. Savino, Danielle C. Foster

Journal of the North American Management Society

There are numerous implications of the recent "return to the office" push, including evolving influences on corporate culture, job redesign, the role of technology, and the significant potential for unequal treatment and discrimination. Recent research and studies indicate that the workers involved in remote work are most likely to be women, workers of color, and the disabled. While remote work is not a protected classification under state or Federal law, these individuals are members of protected classes as determined by fair employment law. Therefore, disputed and evolving policies regarding the use of remote work related to these individuals could easily …


Artificial Intelligence And Technology - Joni Full Issue July 2026, Angie Holzer Jul 2026

Artificial Intelligence And Technology - Joni Full Issue July 2026, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.


Digital Infrastructure Implementation For Nonprofit Sustainability, Yana Kuzina Jul 2026

Digital Infrastructure Implementation For Nonprofit Sustainability, Yana Kuzina

Journal of Nonprofit Innovation

Nonprofit organizations in the United States operate within a constrained regulatory and financial environment that limits their ability to invest in marketing, donor acquisition, and digital infrastructure. Federal funding regulations, particularly under 2 CFR Part 200, restrict the use of grant funds for advertising and public outreach, creating structural barriers to growth and long-term sustainability. This paper presents a scalable methodology for overcoming these constraints through the design and implementation of cost-efficient digital infrastructure systems.

The proposed framework integrates front-end digital acquisition channels with back-end data management and automated communication workflows. It is implemented through a two-stage model: (1) deployment …


Belonging's Influence On Volunteer Motivation In Faith-Based Nonprofit Organizations: An Interpretative Phenomenological Analysis, Adam Stockton Jul 2026

Belonging's Influence On Volunteer Motivation In Faith-Based Nonprofit Organizations: An Interpretative Phenomenological Analysis, Adam Stockton

Journal of Nonprofit Innovation

Nonprofit organizations often overlook psychological belonging as a driver of volunteer retention and recruitment (Hurt, 2025; Mochin, 2022). The purpose of this qualitative Interpretative Phenomenological Analysis (IPA) study was to explore how a sense of belonging influenced the intrinsic motivation of nine adults volunteering with a faith-based nonprofit organization in the southern United States. Data were collected through semi-structured interviews and analyzed using IPA best practices to identify themes from participants' experiences. The study was grounded in Maslow's Hierarchy of Needs, self-determination theory, and organizational identification theory—frameworks that describe how individuals connect personal values and identity to the values and …


Ai-Powered Logistics For Small Nonprofits: A No-Code, Sub-$10 System For Real-Time Distribution Across 41 Locations, Rishi D. Chundury Jul 2026

Ai-Powered Logistics For Small Nonprofits: A No-Code, Sub-$10 System For Real-Time Distribution Across 41 Locations, Rishi D. Chundury

Journal of Nonprofit Innovation

Small nonprofits often struggle to coordinate multi-site distribution campaigns with limited staff, tight budgets, and little access to technology. This article describes how Eye on July Corp., a 501(c)(3) nonprofit in Omaha, Nebraska, built an AI-powered system to manage the distribution of 20,000 free safety glasses across 41 community locations for July 4th. The system was built without any coding using three commercially available tools, where Airtable stores the data, Make.com runs the automation, and Anthropic's Claude API provides the intelligence, all at a total cost of under $10. The platform collects stock counts from partner locations, analyzes inventory to …


Building Adaptive Capacity In Community Engaged Nonprofits, Lena Hatchett, Kenneth E. Steinkruger, Laundette P. Jones Jul 2026

Building Adaptive Capacity In Community Engaged Nonprofits, Lena Hatchett, Kenneth E. Steinkruger, Laundette P. Jones

Journal of Nonprofit Innovation

Nonprofit organizations face ongoing challenges related to uncertain funding, staff burnout, and increasing community needs. This article describes adaptive capacity as a proactive form of resilience that can help nonprofits prepare for unexpected challenges before they occur.  Drawing on examples from a small community-engaged nonprofit, the current article presented activities and tools for strengthening adaptive capacity through both longer-term capacity-building practices and everyday organizational decisions.  We used the McKinsey 7S framework to organize adaptive capacity opportunities across strategy, structure, systems, shared values, skills, style, and staff.  The examples suggest that, despite unanticipated challenges, community-engaged nonprofits may strengthen resilience by adopting …


Who Counts As A Nonprofit Founder?, Fredrik O. Andersson Jul 2026

Who Counts As A Nonprofit Founder?, Fredrik O. Andersson

Journal of Nonprofit Innovation

Who counts as a founder in nonprofit organizational emergence? Although founders are widely treated as central actors in nonprofit entrepreneurship, prior research rarely specifies how founder status is defined or attributed. This conceptual ambiguity is particularly problematic given that nonprofit creation is typically a multi-actor process involving fluid participation over time. Drawing on survey data from 56 individuals engaged in the early stages of nonprofit formation, this study examines how participants themselves demarcate founder status. The findings reveal a consistent distinction between general participation and founder attribution: while an average of over six individuals were involved in the start-up process, …


Land Conversion, Food Security, And Deforestation In Indonesia: Evidence From Farmer-Level Decisions, Mohammad Rondhi, Rizky Yanuarti, Anik Suwandari, Joni Murti Mulyo Aji, Rokhani Rokhani, Ebban Bagus Kuntadi, Subhan Arif Budiman, Yasuhiro Mori, Takumi Kondo, Orawan Srisompun Jul 2026

Land Conversion, Food Security, And Deforestation In Indonesia: Evidence From Farmer-Level Decisions, Mohammad Rondhi, Rizky Yanuarti, Anik Suwandari, Joni Murti Mulyo Aji, Rokhani Rokhani, Ebban Bagus Kuntadi, Subhan Arif Budiman, Yasuhiro Mori, Takumi Kondo, Orawan Srisompun

Journal of Environmental Science and Sustainable Development

Agricultural land conversion (ALC) creates a dual sustainability challenge: the loss of productive farmland to urban expansion and the conversion of forested land into new agricultural areas. Farmland loss may reduce food production capacity, while forest conversion for agriculture may increase environmental degradation. These facts create a structural policy dilemma for Indonesia: safeguarding food security while simultaneously preventing deforestation. This study examines the patterns and drivers of land conversion in Indonesia over the past decade, with a focus on its implications for food security and deforestation. Using Indonesian Farmers Income Survey (Survei Pendapatan Petani, SPP) from 2004 (n …


Should We Flee? The Mortality And Economic Impacts Of Hurricane Evacuation Orders, Lucas Kaplan Jul 2026

Should We Flee? The Mortality And Economic Impacts Of Hurricane Evacuation Orders, Lucas Kaplan

Center for Policy Research

I estimate the mortality and county-level regional economic impacts of hurricane evacuation orders using a novel instrumental variables framework. Relative to similarly affected but non-evacuated areas, evacuated counties experience fewer deaths but lower personal income, employment, and business establishments into the second year following the storm, likely stemming from delayed returns in wealthier neighborhoods. I then develop a threshold decision rule that balances the mortality benefits against these persistent economic costs and apply this framework to orders issued from 2016–2022. Incorporating these persistent economic costs alters policy evaluation: the largest orders generate net benefits that dwarf their costs, but the …


Social Psychology, Justin Storbeck, Justin Storbeck Jul 2026

Social Psychology, Justin Storbeck, Justin Storbeck

Open Educational Resources

The document is a syllabus for a Social Psychology course. The course is designed as an introductory course to Social Psychology. The course consist of OER materials and designed to place no financial burden on the student. The major topics of social psychology will be covered using an OER textbook accompanied by lecture materials, assignments, videos, and learning objectives.


What Does Sentience Mean At The Neural Level?, Björn Brembs Jul 2026

What Does Sentience Mean At The Neural Level?, Björn Brembs

Animal Sentience

Jonathan Birch's (2025) LSE criteria for sentience include motivational trade-offs, exemplified by C. elegansweighing hunger against desiccation risk. Yet once the neural circuit is known, this "trade-off" reduces to a single inhibitory synapse—an ‘elemental’ account discrediting the ‘molar’ one. My commentary illustrates the same discrepancy in Drosophila: dopaminergic ramping during courtship as it progressively suppresses threat-detecting neurons; so persistence past danger reflects recalibrated valuation rather than a weighed decision. As neurobiology increasingly discovers such discrepancies, all criteria resting on behavioral classifications risk being defined away without altering the behavior's validity.


Climate Change And Desert Ecosystem Resilience: A Systematic Review Of Impacts, Adaptation Strategies, And Sustainability Pathways, Ghada Abd Elsattar Mohammed Oraby, Garmat Zahra Jul 2026

Climate Change And Desert Ecosystem Resilience: A Systematic Review Of Impacts, Adaptation Strategies, And Sustainability Pathways, Ghada Abd Elsattar Mohammed Oraby, Garmat Zahra

Jurnal Pendidikan Geografi: Kajian, Teori, dan Praktek dalam Bidang Pendidikan dan Ilmu Geografi

Desert ecosystems are among the most climate-sensitive environments on Earth, where rising temperatures, altered precipitation regimes, and increasing aridity threaten ecosystem stability, biodiversity, and ecological functioning. Despite covering more than one-third of the global land surface, a comprehensive understanding of how climate change affects desert ecosystem resilience and the effectiveness of adaptation strategies remains limited. This study conducted a systematic review following the PRISMA framework to evaluate the impacts of climate change on desert ecosystem resilience and to identify effective adaptation and restoration pathways. A total of 16 high-quality studies were selected from 403 records retrieved from the Scopus database. …


Trends And Directions Of Sustainable Halal Tourism Development: A Systematic Literature Review With Special Reference To Malaysia, Anna Mariana Zebua, Bayu Wijayanto, Dedi Hermon, Febriandi Febriandi, Rosmadi Fauzi Jul 2026

Trends And Directions Of Sustainable Halal Tourism Development: A Systematic Literature Review With Special Reference To Malaysia, Anna Mariana Zebua, Bayu Wijayanto, Dedi Hermon, Febriandi Febriandi, Rosmadi Fauzi

Jurnal Pendidikan Geografi: Kajian, Teori, dan Praktek dalam Bidang Pendidikan dan Ilmu Geografi

As an emerging sector in the global tourism industry, halal tourism is projected to inspire behavioral changes and policy strategies rooted in sustainability principles, particularly within faith-based communities and from the perspective of tourism geography in Malaysia. This study aims to identify research trends, analyze key sustainability determinants, and determine the direction of sustainable halal tourism development in Malaysia through a Systematic Literature Review (SLR) following PRISMA guidelines, screening 20 articles from Scopus, Google Scholar, and Web of Science (2020–2025). Findings reveal that halal tourism development is shaped by national policy integration, uniform certification systems, and strong institutional coordination. Sustainability …


Evaluation Of Tsunami Preparedness And Appraisal Of Disaster Mitigation Education In Kebumen Regency, Indonesia: An Application Of Marker-Based Augmented Reality Approach, Muhammad Guruh Bintang Wicaksana, Erni Suharini, Andi Irwan Benardi, Edi Kurniawan, Puji Lestari, Atta-Ur Rahman Jul 2026

Evaluation Of Tsunami Preparedness And Appraisal Of Disaster Mitigation Education In Kebumen Regency, Indonesia: An Application Of Marker-Based Augmented Reality Approach, Muhammad Guruh Bintang Wicaksana, Erni Suharini, Andi Irwan Benardi, Edi Kurniawan, Puji Lestari, Atta-Ur Rahman

Jurnal Pendidikan Geografi: Kajian, Teori, dan Praktek dalam Bidang Pendidikan dan Ilmu Geografi

This study addresses the critical gap in tsunami disaster mitigation education and the lack of interactive, contextually field-based disaster education media. It develops and evaluates a tsunami preparedness medium using a Marker-Based Augmented Reality (MBAR) approach, specifically tailored to the tsunami risk profile of Karangbolong Village, Kebumen Regency, Indonesia. Methodologically, the study integrates three frameworks: a disaster literacy model (knowledge, skills, attitudes), a disaster literacy continuum (basic to critical), and the UNESCO-IOC Tsunami Ready 12-indicator framework, combining them into a single instructional product developed through the Multimedia Development Life Cycle (MDLC). This integration of all three frameworks into one locally …


Most Affordable And Fastest-Growing Cities In The Mountain West, 2026, Cason Noll, Caitlin J. Saladino, William E. Brown Jr. Jul 2026

Most Affordable And Fastest-Growing Cities In The Mountain West, 2026, Cason Noll, Caitlin J. Saladino, William E. Brown Jr.

Cities & Metros

This fact sheet presents data on the most affordable and fastest-growing cities among the five Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah. The data are sourced from MoneyLion’s “50 Most Affordable, Fastest-Growing Cities” report, which analyzed and ranked U.S. cities by the most affordable places with large population growth. This fact sheet focuses on the 10 Mountain West cities that ranked within the top 50 and their corresponding 5-year population growth rate, median household income, annual cost of living for both homeowners and renters, and the leftover savings available at the end of the year for …


Sources Of Energy Production In Mountain West States, 2026, Kahlen Coss, Yash Kalla, Kian Parikh, Caitlin J. Saladino, William E. Brown Jr. Jul 2026

Sources Of Energy Production In Mountain West States, 2026, Kahlen Coss, Yash Kalla, Kian Parikh, Caitlin J. Saladino, William E. Brown Jr.

Environment

This fact sheet presents data on electricity generation and energy sources in March 2026 for five Mountain West states: Arizona, Colorado, Nevada, New Mexico, and Utah. Each state's share of total U.S. electricity production and its generation by source (coal, hydroelectricity, natural gas, nuclear, solar, and wind) are included. The Choose Energy report, "Electricity Generation by State," includes data on all 50 states and the District of Columbia.


Transformasi Konsumsi Anime Di Prancis Lewat Platform Streaming, Diajeng N. R. Salsabila, Airin Miranda Jul 2026

Transformasi Konsumsi Anime Di Prancis Lewat Platform Streaming, Diajeng N. R. Salsabila, Airin Miranda

Multikultura

Covid-19 pandemic has brought significant changes to media consumption habits, especially on streaming platform services. The government's appeal for people to remain at home has ultimately contributed to a spike in the number of users of these services, with anime content as the top choice. This phenomenon is reminiscent of the early period when anime such as Goldorak and Candy Candy first dominated the French market, marking the beginning of a major shift in the acceptance of Japanese popular culture in France. To answer this research problem, Wahidmurni's (2017) qualitative method, Fairclough's (1995) critical discourse analysis, and literature study were …


Situs Lida Ajer Dalam Konteks Supererupsi Erupsi Toba, Zulianikha S. Putri, Arni Nazirawati, Alia Fatima Jul 2026

Situs Lida Ajer Dalam Konteks Supererupsi Erupsi Toba, Zulianikha S. Putri, Arni Nazirawati, Alia Fatima

Multikultura

The Toba eruption approximately 74,000 years ago was one of the largest volcanic events of the Quaternary and is often associated with the catastrophic hypothesis, which argues that the event caused extreme global cooling and severe reductions in human populations. However, recent studies suggest that its impacts were less destructive than previously assumed. This paper examines the position of Lida Ajer Cave within the context of the Toba eruption through a literature review of archaeological, geological, and paleoenvironmental publications. The review shows that the presence of Homo sapiens at Lida Ajer, dated to approximately 73,000–63,000 years ago, places the site …


Reinforcing Media Governance In Indonesian Dynamic Cyber Space, Poppy Setiawaty Nurisnaeny, Hendra Kaprisma, Chrisna Yudhawinata, Sudirman Sudirman Jul 2026

Reinforcing Media Governance In Indonesian Dynamic Cyber Space, Poppy Setiawaty Nurisnaeny, Hendra Kaprisma, Chrisna Yudhawinata, Sudirman Sudirman

International Review of Humanities Studies

Following the rapid change in technology development, the Indonesian mass media have undergone a digital transformation. This digital mass media and its users have evolved, assimilated, and integrated themselves to fit in the cyber world. This distinguishing feature distinguishes them from traditional mass media. The cyber environment's infinite international boundaries are both advantageous and disadvantageous, as it is difficult to govern digital activity outside Indonesia's jurisdiction. This unregulated environment became a breeding ground for cybercrime, making the digital space unsafe for individuals and threatening national security. In response to this issue, the Indonesian government has enacted various laws and policies, …


The Indonesian Conjunction Dan ‘And’ And Its Chinese Correspondences: A Corpus-Based Approach To Syntactic And Register Variation, Hatmi Idris Jul 2026

The Indonesian Conjunction Dan ‘And’ And Its Chinese Correspondences: A Corpus-Based Approach To Syntactic And Register Variation, Hatmi Idris

International Review of Humanities Studies

This study examines how the Indonesian conjunction dan ‘and’ is rendered in Chinese across syntactic units using a corpus-based contrastive approach. Focusing on children’s books, classic novels, and online news, it analyzes coordination at word, phrase, and clause level from a syntactic and register perspective. Findings show that dan ‘and’ does not correspond to a single Chinese form. At the word and phrase level, nominal coordination employs hé (和) ‘and’, yǔ (与) ‘and’, and yǐjí (以及) ‘as well as’ , with formal news discourse favoring yǔ (与) ‘and’ and yǐjí (以及) ‘as well as’. In verbal coordination, bìng (并) ‘furthermore’ …


Social Archeology In Colonial Capitalism: Space Analysis, Class, And Race In The Nederlandsche Handel-Maatschappij Batavia In Early Twentieth Century, Rendy Dharmawansyah, Irmawati Marwoto Imj Jul 2026

Social Archeology In Colonial Capitalism: Space Analysis, Class, And Race In The Nederlandsche Handel-Maatschappij Batavia In Early Twentieth Century, Rendy Dharmawansyah, Irmawati Marwoto Imj

International Review of Humanities Studies

The research is to analyze the building of Nederlandsche Handel-Maatschappij (NHM) in its position as a Dutch Trade Company in the Dutch East Indies. It shows an influence of the colonial image, that is discriminative against the social condition of the native Indonesian in its structural architecture. By applying a Marxist theory on the analysis of social class, this writing examines the building of the NHM trade office and the material remains that revealed social class and racial segregation. The result of the study discloses that the architecture of the NHM building pointed out the dominating colonial power over …


Persuasive Strategies In Umrah Marketing On Social Media: A Comparative Study Of Arabic And Indonesian, Stevania C. Asahri Jul 2026

Persuasive Strategies In Umrah Marketing On Social Media: A Comparative Study Of Arabic And Indonesian, Stevania C. Asahri

International Review of Humanities Studies

This study examines persuasive strategies in Arabic- and Indonesian-language Umrah marketing flyers circulated on social media. As public interest in Umrah continues to grow, travel agencies increasingly rely on digital platforms not only to promote travel packages but also to construct spiritual appeal, religious credibility, and consumer trust. This study therefore aims to analyze how spiritual imagery is constructed, how rhetorical and pragmatic persuasive strategies are used, and how persuasive patterns differ between Arabic- and Indonesian-language Umrah marketing flyers. The study adopts a qualitative-dominant convergent parallel mixed-methods design. The qualitative analysis is based on Fairclough’s Critical Discourse Analysis (CDA), integrated …


Radical Responsibility: Sartre And The Ecocentric Erosion Of Human Agency, Khodadad Azizi, Naupal Asnawi, Abby Gina Boang Manalu Jul 2026

Radical Responsibility: Sartre And The Ecocentric Erosion Of Human Agency, Khodadad Azizi, Naupal Asnawi, Abby Gina Boang Manalu

International Review of Humanities Studies

Contemporary ecological crisis persists despite decades of environmental ethics discourse and rising public awareness, a discrepancy researchers have named the awareness-action gap. One influential corrective, running from Aldo Leopold’s land ethic through Arne Naess’s deep ecology, addresses anthropocentric domination by folding the human being back into the biotic community as one member among others. This article argues that such levelling, whatever its merits against domination, carries an underexamined cost: it erodes the very ground on which anyone can be held responsible for ecological destruction, since only a being capable of choice, not soil, water, or rock, can be asked to …


The Role Of Act Up-Paris In The Development Of The Hiv/Aids Treatment In France, Andi Zenitha Sakina Bahdar, Airin Miranda Jul 2026

The Role Of Act Up-Paris In The Development Of The Hiv/Aids Treatment In France, Andi Zenitha Sakina Bahdar, Airin Miranda

International Review of Humanities Studies

The government’s slow handling of HIV/AIDS in the early days of the disease resulted in a high wave of activism. One example is the HIV/AIDS activism organization, Act Up-Paris. This organization aims to fight HIV/AIDS with most of its members from homosexual groups. This research aims to prove that the New Social Movement carried out by the HIV/AIDS activist organization Act Up-Paris can encourage HIV/AIDS prevention and treatment efforts by the government and health institutions in France. This research examines data sources in the form of scientific journal articles, books, and news articles that discuss ACT UP Paris' actions in …


Hairdressing Service Request In Japanese, Kirana Insyafira Rafa, Filia Filia Dr. Jul 2026

Hairdressing Service Request In Japanese, Kirana Insyafira Rafa, Filia Filia Dr.

International Review of Humanities Studies

This study aims to explain the request for hairdressing services in Japanese beauty salon, focusing on the use of verbal and nonverbal markers. This study use descriptive qualitative design. The data source consists of video conversations between clients and hairstylist on the NARIKYO channel on YouTube. The results of analysis revealed 128 request data through two strategies, such as 77 verbal and 51 nonverbal. Verbally, desiderative forms (such as -tai and -hoshii) with 33 data, followed by declarative forms (such as -ga ii, omakase de, unfinished tense) with 17 data and embedded forms (such as -you na, -mitai na, -hou …


Digital Government Maturity Dan Kapasitas Fiskal Dalam Penyerapan Anggaran Daerah Di Indonesia, Winda Chelsea Meisari, Siti Fatimah Jul 2026

Digital Government Maturity Dan Kapasitas Fiskal Dalam Penyerapan Anggaran Daerah Di Indonesia, Winda Chelsea Meisari, Siti Fatimah

Jurnal Administrasi Bisnis Terapan

This study examines the determinants of budget absorption within Indonesian provincial governments by assessing the impact of digital government maturity and regional fiscal capacity. Digital maturity is operationalized using the Electronic-Based Government System (SPBE) index, while fiscal capacity is proxied by the Natural Logarithm of Local Genuine Revenue (Ln_PAD). Adopting a quantitative approach with a cross-sectional design encompassing 38 provinces in 2024, the data were evaluated through multiple linear regression analysis. The empirical findings demonstrate that neither digital maturity (p-value = 0.966) nor fiscal capacity (p-value = 0.774) exhibits a statistically significant relationship with budget absorption, both partially and simultaneously …