The transportation sector is currently experiencing a significant transformation due to the influence of digital technologies, which are revolutionizing travel, goods transportation, and interactions with transportation systems. This study delves into the possibilities and obstacles presented by digital transformation in the realm of sustainable transportation. Moreover, it identifies the most effective methods for implementing digital transformation in this sector. Furthermore, our analysis sheds light on the potential impacts of digital transformation on sustainable development and environmental performance indicators within transportation systems. We discover that digital transformation can contribute to reduced greenhouse gas emissions, improved air quality, and increased resource efficiency, among other benefits. Nevertheless, we emphasize the potential risks and uncertainties associated with digital transformation, including concerns regarding data privacy, security, and ethics. Collectively, our research provides valuable insights into the opportunities and challenges presented by digital transformation in sustainable transportation. It also identifies best practices for successfully implementing digital transformation in this sector. The implications of our findings are significant for policymakers, businesses, and other stakeholders who aspire to drive the future of sustainable transportation through digital transformation.

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.

As one of the ways of the double reduction policy, the Family Education Promotion Law not only urges state organs and schools to fulfill their obligations, but also contributes to the growth of children, the shaping of family traditions and the vigorous development of society.However families who still believe that the traditional concept of beating still exists and mostly in rural areas, families with advanced concepts believe that children should not take beating and scolding, but conform to their own characteristics and using a scientific way of education and training.

Agricultural productivity has remained central to the gross domestic product (GDP) in Nigeria for several decades. However, the decline in the agricultural sector after the discovery of oil and gas resources is a serious challenge. The government has initiated several policies to rejuvenate agricultural productivity. Little attention has been given to the exploration of policy implementation for fish farming and aquaculture as an integral part of agribusiness in the country. The World Bank asserts that the yearly demand for fish is 3.4 million metric tons (i.e., 40%) is locally produced and the remaining 60% is supplied through importation of fish. Therefore, the primary objective of this paper is to re-assess policy implementation to explore and expand the potential of fish farming in Nigeria to address abject poverty and high unemployment rates. This can be achieved when a shift of attention is given to small- and medium-scale businesses, and consequentially achieve sustainable agribusiness and socio-economic development in the country. This study used library-based research and content analysis as its methodology, wherein secondary data were used to review different aspects that can foster fish farming in the country. The findings from the content analysis of the study demonstrated that in order to achieve domestic production and stop the importation of fish, there is a need for the establishment of nothing less than 400,000 fish farming across the country. The paper highlighted various types and techniques for breeding, rearing, and harvesting fish by strengthening their effectiveness and efficiency. This study emphasized the vital importance of technology, such as reliable energy facilities, solar energy, and solar irrigation, in reducing the cost of diesel in powering generators to maximize fish investment. The limitations of this study are highlighted, and SWOT analysis (i.e., strengths, weaknesses, opportunities, and threats) in fish farming is elaborated. It is suggested that the implementation of policies to support farmers in general and fish farmers in particular, such as the provision of credit loans and other fish feeds for sustainable agribusiness and socio-economic development, occupies a central climax of this research.