This study examines the spatial distribution of socioeconomic conditions in Colombia, using Moran’s Index as a tool for spatial autocorrelation analysis. Key indicators related to education, health, infrastructure, access to basic services, employment, and housing conditions are addressed, allowing the identification of inequalities and structural barriers. The research reveals patterns of positive autocorrelation in several socioeconomic dimensions, suggesting a concentration of poverty and underdevelopment in certain geographic areas of the country. The results show that municipalities with more unfavorable conditions tend to cluster spatially, particularly in the northern, northwestern, western, eastern, and southern regions of the country, while the central areas exhibit better conditions. Permutation analyses are employed to validate the statistical significance of the findings, and LISA cluster maps highlight the regions with the highest concentration of poverty and social vulnerability. This work contributes to the literature on inequality and regional development in emerging economies, demonstrating that public policies should prioritize intervention in territories that exhibit significant spatial clustering of poverty. The methodology and findings provide a foundation for future studies on spatial correlation and economic planning in both local and international contexts.

Since 2019, major travel destinations worldwide have issued travel-related restrictions against COVID-19. There is much research on tourism, but few studies have been conducted to explain the relevance of revisiting intention from the perspective of the epidemic or the dramaturgical theory. The purpose of the research is to explore the impact of customer experience on revisit intention during the period of COVID-19 slowdown by using dramaturgical theory. This study used a survey methodology, and the questionnaire was distributed on an online questionnaire platform. The URL of the questionnaire was published on social media (such as Facebook and LINE) to collect data from 389 samples of people who have foreign travel experience. The data was analyzed by employing partial least square structural equation model (PLS-SEM) methodology with the help of the statistical software “SmartPLS”. The research findings are as follows: 1) setting, audience, and performance are the three important elements of dramaturgical theory that impact the experience quality; 2) customer experience of tourists has a significant impact on the experience quality; 3) experience quality has a significant positive impact on the experience value and relationship quality; 4) experience value and relationship quality are important predictors of revisit intention. This study provides academic implications regarding the use of dramaturgical theory in relation to customer experience and relationship constructs in the context of tourism. Furthermore, it also provides some practical implications to tourism practitioners and managers, which would assist tourism industries in developing successful marketing strategies for the possible recovery of COVID-19.

The rise of Internet technology has transformed consumer shopping behaviors, offering convenience and a wide range of options, making online shopping increasingly popular. In Saudi Arabia, this trend has grown significantly due to higher internet penetration, technological advancements, and shifting consumer preferences. However, building and maintaining consumer trust remains a crucial challenge. Despite the growing interest, there is limited research on the unique aspects of Saudi consumers’ online shopping behaviors. This study aims to address this gap by identifying key factors influencing these behaviors and examining their impact on purchase intentions, with a focus on the mediating role of consumer trust. This study explores factors influencing online shopping behavior and their impact on purchase intention, with a focus on consumer trust as a mediator. Using a survey of 573 respondents from Jeddah and Medina, Saudi Arabia, key factors identified through literature review include perceived usefulness, ease of use, risk perception, website quality, and social influence. The quantitative analysis revealed that customer service and return policies, information quality, perceived convenience, ease of use, usefulness, cost-saving, product variety, and social influence significantly affect consumer trust, which in turn enhances purchase intention. These findings provide valuable insights for businesses to optimize digital strategies, enhance consumer engagement, and foster long-term customer relationships, thereby boosting satisfaction and online business success.

In this study, the effect of roasting and boiling on the yield and oxidative stability of soya bean oil was investigated. The oil was soxhlet extracted and the oxidative stability was determined by the free fatty acid value, acid value and peroxide value. The results showed that the oil yield, free fatty acid value, acid value and peroxide value were significantly affected by roasting, boiling, and the thermal treatment time. The percentage oil yield in the control oil sample was 18.51%, which increased to 20.24% and 20.73% after boiling and roasting respectively, at 40mins. The corresponding free fatty acid and the peroxide value of the control oil sample were 0.14% and 2.04 meqO₂/kg, which increased to 0.82% and 6.60 meqO₂/kg by roasting, and 0.47% and 5.62 meqO₂/kg by boiling respectively. Thus the oil yield, free fatty acid value, peroxide value, and acid value increased with increasing roasting and boiling time.
The results indicate that roasting provides a higher oil yield than boiling, but boiled oil has higher oxidative stability than roasted oil.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.