This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

With the requirements of New English Curriculum Standards, English teaching has shifted towards organising content thematically, focusing not only on the transmission of linguistic knowledge but also on the improvement of students’ comprehensive quality during language learning. This evolution undoubtedly raises higher demands on English instruction. Unit-based integrated teaching, as an innovative pedagogical model, is characterised by its holistic, interconnected, progressive, and comprehensive features. It can help students to build a correlated knowledge network facilitates the establishment of connections between disparate pieces of knowledge, deepens students’ understanding and enhances their retention, improves their overall linguistic competence and learning ability, so as to foster the comprehensive development of core literacy. Therefore, this article takes the teaching of English in compulsory education as an example, and explores and elaborates on the design and implementation path of integrated teaching of English units under the new curriculum standards from four aspects: teaching objectives, teaching content, teaching process, and teaching evaluation, in order to provide reference for promoting integrated teaching of English units in compulsory education.

In order to assess the effects of e-learning integration on university performance and competitiveness, this study uses Oman as a model for the Gulf. Analyzing how e-learning impacts technology integration, diversity, community engagement, infrastructure, financial strength, institutional reputation, student outcomes, research and innovation, and academic quality can reveal whether universities are effectively incorporating digital tools to enhance teaching and learning. By offering a framework for comparable institutions in the Gulf area, this study provides insights into optimizing e-learning techniques to improve university performance and competitiveness. This study uses the Structural Equation Modeling (SEM) with a dataset comprising 424 participants and 55 indicators, analyzed using both measurement and structural models. The results of the hypothesis testing, which indicate that e-learning has a positive effect on factors like student outcomes (B = 0.080, t = 2.859, P = 0.004) and institutional reputation (B = 0.058, t = 2.770, P = 0.005), lend credence to these beliefs. Omani universities need culturally sensitive e-learning, stronger institutional support, and training to enhance diversity (B = 0.002, t = 0.456, P = 0.647) and technology integration (B = −0.009, t = 0.864, P = 0.387). These improvements increase the visibility of Gulf institutions abroad, attracting the best students from all around the world and fostering an inclusive learning atmosphere. Financially speaking, e-learning offers reasonably priced solutions such as digital libraries and virtual laboratories, which are especially beneficial in a region where education plays a major role in socioeconomic development.

The ongoing railway reforms in Ukraine are crucial for the country’s integration into the European Union’s transportation network. A major challenge lies in the difference in track gauge widths: Ukraine predominantly uses a 1520 mm gauge, while European countries utilize a 1435 mm gauge. This 85 mm difference presents significant logistical and operational barriers, hindering smooth cross-border trade and travel. The study examines the current state of Ukraine’s railway system, highlighting the urgent need for infrastructure modernization to meet European standards. Methods include a comparative analysis of Ukraine’s railway network with those of EU member states, focusing on integration challenges and potential solutions. Results indicate that aligning Ukraine’s railway with European standards could substantially enhance connectivity, reduce transit times, and foster economic growth. However, “Ukrzaliznytsia’s” slow adaptation to these necessary changes is a major roadblock. The study concludes that the construction of a standard-gauge railway linking Ukraine to the EU is vital not only for improving trade routes but also for supporting Ukraine’s broader political and economic aspirations towards EU membership. Circular economy principles, such as resource optimisation, extending the life cycle of existing infrastructure and reusing materials from dismantled railway facilities, can offer a cost-effective and sustainable approach. This infrastructural change will serve as a catalyst for deeper integration, strengthening Ukraine’s position within the European transportation network.

This study focuses on the competency structure factors of elementary school English teachers under China’s new curriculum standards, aiming to reveal the core competencies that teachers should possess in the context of education in the new era. Through the comprehensive application of qualitative interviews and quantitative questionnaire survey methods, this study provides an in-depth analysis of the competency structure of primary English teachers. It was found that the competency structure of elementary school English teachers is mainly composed of six dimensions: professionalism, personality traits, teaching ability, student views, teaching organization strategy and research ability. These dimensions work together to influence teachers’ teaching effectiveness and students’ learning effectiveness. The study also found that there were significant differences in the competency characteristics of elementary school English teachers across gender, teaching experience and educational qualifications. In general, this study provides a theoretical basis and practical guidance for the professional development of elementary school English teachers, which can help to improve the quality of teachers’ teaching and promote the comprehensive development of students.

The present study aims at exploring the extent to which the quality standards of educational activities in Arabic language syllabi is practiced. For this goal, the research adopted the descriptive approach. For the objective of the study, the researcher resorted to the mixed method; quantitative and qualitative data collection and analysis. The mixed data collection methods comprised list of quality standards for educational activities, observation card, and semi-structured interviews. The research sample included 28 Arabic language teachers in government schools for boys in Abha city and 4 language teacher supervisors and 4 School Accreditation Evaluation Specialist. The respondents of the sample were distributed as follows: 10 teachers from the upper grades of primary school, 10 Arabic language teachers from intermediate school and 8 teachers from secondary school. The study tools include a list of quality standards of educational activities and a classroom observation card. An observation card was designed to reveal the extent of practicing the quality standards of educational activities in Arabic language courses. Regarding the list of quality standards, the research identified 25 quality standards for educational activities in Arabic language syllabi. Ultimately, the study concluded that the degree of practicing the quality standards of educational activities ranged from 2.28 to 1.18, which means that the degree of practicing them is between average and low. Moreover, the extent of practicing the quality standards of educational activities in Arabic language syllabi as a whole was 1.59, which means that they are practiced at a weak level. Accordingly, the researcher suggested some recommendations and future studies.