Under the concept of independent maintenance proposed by the Meteorology, Climatology, and Geophysics Agency (BMKG) for operational equipment, a thorough analysis of its management processes is necessary. Leadership involvement at various levels can affect maintenance outcomes, impacting sustainability. This research creates a thinking model that connects responsible leadership (RL) with sustainable performance (SP) through agile organization (AO) mediation and maintenance management implementation (MMI) in the management of leading operations equipment. The method used was a survey of 366 respondents who were BMKG employees, and explanatory analysis was analyzed based on descriptive statistical analysis using SmartPLS. The research results show that the third hypothesis proposed is acceptable, and the two mediator variables are partial mediation. The discussion of the study results shows some theoretical and practical implications for achieving the goals of SP, where organizations should encourage RL behavior that can implement current practices regarding AO and MMI. The test results show that AO and MMI have a significant role as mediators in encouraging the influence of RL on SP. This study is the first step in examining the relationship of RL to SP using AO and MMI mediation. Furthermore, this model can be developed and analyzed in other sectors or fields to increase knowledge.

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.

 Purpose: This research paper aims to assess the proficiency of tertiary education providers in engaging with online learning environments, especially in the context of the post-COVID-19 transition. The COVID-19 pandemic accelerated the adoption of online learning platforms, it is essential to understand how educational institutions have adapted and evolved in their approach to virtual education. The central research question explores how Continuous Professional Development (CPD), Technological Infrastructure (TI), and Support Systems (SS) collectively influence educators’ proficiency in online teaching (POT). Study design/methodology/approach: A comparative study was performed, comparing data collected during the COVID-19 pandemic with post-pandemic data from higher education institutions in Uzbekistan. In-depth interviews were conducted with 15 education facilitators representing both public and international educational institutions. This purposive sampling approach allows for a holistic exploration of the experiences, challenges, strategies, and preparedness of these facilitators during the transition to online learning. Manual qualitative data classification and content analysis were employed to understand themes in respondent experiences and identified actions. Findings: The study reveals the significant role of CPD, robust TI, and effective SS in enhancing the Proficiency of tertiary education providers in engaging with Online Teaching. These elements were found to be significant determinants of how well institutions and educators adapted to the shift to virtual education. The research offers valuable insights for educators, policymakers, and students, aiding in decision-making processes within academia and guiding the development and implementation of effective online teaching strategies. Originality/value: This study contributes to the existing literature by providing an in-depth understanding of the adjustments education facilitators make in response to the pandemic. It emphasizes the importance of ongoing preparation for online learning and highlights the role of digital workplace capabilities in ensuring successful interaction in virtual educational environments.

The area of lake surface water is shrinking rapidly in Central Asia. We explore anthropogenic and climate factors driving this trend in Shalkar Lake, located in the Aral Sea region in Kazakhstan, Central Asia. We employ the Landsat satellite archive to map interannual changes in surface water between 1986 and 2021. The high temporal resolution of our dataset allows us to analyze the water surface data to investigate the time series of surface water change, economic and agricultural activities, and climate drivers like precipitation, evaporation, and air temperature. Toward this end, we utilize dynamic linear models (DLM). Our findings suggest that the shrinking of Shalkar Lake does not exhibit a systemic trend that could be associated with climate factors. Our empirical analysis, adopted to address local conditions, reveals that water reduction in the area is related to human interventions, particularly agricultural activities during the research period. On the other hand, the retrospectively fitted values indicate a semi-regular periodicity despite anthropogenic factors. Our results demonstrate that climate factors still play an essential role and should not be disregarded. Additionally, considering long-term climate projections in environmental impact assessment is crucial. The projected increase in temperatures and the corresponding decline in lake size highlights the need for proactive measures in managing water resources under changing climatic conditions.

This study examined the labor regulations regarding the hours of work and rest for representative fishing countries (Norway) by the International Labor Organization (ILO) Convention C188—Work in Fishing, 2007. A dual comparative analysis with Norway is used to explore policy implications for the representation and protection of fishers’ labor standards in Korea. This study examined the possibility of synchronisation between national and international legislation on the hours of work and rest for fishers, with a particular focus on the Norwegian case. The objective is to identify policy enhancements related to the Korean Seafarers Act. This study looked in depth at the fatigue and well-being problems faced by Korean fishers working long times on various vessels. It is based on the results of a qualitative comparative study. To achieve the objectives, We proposed to ‘the name of the fishing vessel’, which are excluded from the protections afforded by the Seafarers Act and to clarify the regulations regarding the labor standards for them. This proposal will provide compensation and protection for Korean fishers’ labor rights. It aims to enhance labor conditions in line with ILO standards, harmonize national and international agreements to protect small-scale fisheries and contribute to the development of environmentally friendly propulsion technologies, such as hydrogen-fueled electric hybrids and LPG (Liquefied Petroleum Gas).

Sustainability has become a generalized concern for society, specifically businesses, governments, and academia. In the specific case of universities, sustainability has been approached from different perspectives, some viewing it from environmental practices, management initiatives, operational criteria, green buildings, and even education for sustainable development. This research focuses on sustainability as a managerial practice and investigates how it affects the performance of five private universities in Medellin, Colombia. For this purpose, a literature review using a mixed sequential approach, including bibliometric and content analysis, was initially conducted. In the s second phase, more than 5000 responses from students, professors, and employees of the five mentioned private universities were collected. A previously validated instrument for both sustainability and performance was applied in the quantitative phase, and a novel dimensionality of the constructs was proposed by conducting an exploratory factor analysis using the SPSS software. Results were then processed through a structural equation analysis with the Smart PLS software. The impact of sustainability on university performance is verified, making some managerial recommendations.