The creation of points where law, politics and education policies take intersection is a very complex and dynamic environment determined by philosophical shifts, economic problems, and social dynamics. This study dissects various complicated challenges facing the process of the framing of educational policies and their implementation which have become rampant due to the rapid political transformations. The researched evaluation is applied via both qualitative and quantitative methods, including juridical research, case and best practices studies and surveys, with the descriptive nature of the research as the main tool. The heart of the essay is three main themes - the contention between the rigidity of the academic standards and the holistic growth of students, its possible effects when students are too identified with a test-centric approach as their knowledge is sacrificed for their test scores, and the inclusion of rights and protections for underrepresented populations even when faced with a government’s resistance. Similarly, the research examines the perils of creating legislation too quickly, especially, because of unexpected side effects and interpretation conflicts. Findings show profound demographic differentials over districts which implies the designing and implementation of policies need to be modified accordingly. Unless a certain policy brings the best outcomes in the learning process, then nobody should choose it even if it means disrupting student well-being and decreasing their involvement. It is also emblematic of how cross-party cooperation and stakeholders’ understanding are important aspects of fairly dealing with complicated policy environments.

This paper highlights the opportunities as well as challenges posed for Bangladesh by the Belt and Road Initiative (BRI) of China. BRI is being considered as the most expensive project ever initiated connecting more than half of the world population from Asia, Europe and Africa. For writing this paper, the authors utilized published sources such as journal articles, newspaper articles and web-based information published from 2013 to 2024. The article proposes that although the involvement of Bangladesh in the BRI is not absolutely free of challenges, it can serve the ultimate national interest through greater connectivity with other countries, increased volume of trade and economic activities and socio-cultural exchange. Although, as the originator and major contributor of the BRI, China will be the principal benefiter, other partner countries can also attain considerable benefits out of this historical mega scheme through the application of appropriate vision and strategic implementation. This paper has highlighted those benefits/opportunities and challenges for Bangladesh that can be beneficial for upcoming research projects particularity aimed at development studies, political economy and international relations. On the other hand, based on the arguments made on this paper, policymakers and businessmen can formulate their best policies as well as trading strategies with mutual benefits for all the stakeholders involved.

This study examines the challenges and needs faced by non-profit organisations (NPOs) in Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs), particularly focusing on sections 3 and 4. Employing a mixed-method approach, the research combines qualitative and quantitative methods. Surveys were conducted with Colombia NPOs, official documents were analysed, and comparative case studies were performed. In-depth interviews and participant observation were also utilised to gain a comprehensive understanding of the obstacles and current practices within the Colombian context. The findings reveal that NPOs in Colombia encounter significant difficulties in adopting IFRS due to the complexity of the standards, lack of specialised resources, and the need for specific training. Internal challenges such as deficiencies in staff qualifications and training, resistance to change, and technological limitations were identified. Externally, ambiguities in the legal framework and donor requirements were highlighted. The case study illustrated that, while there are similarities between IFRS for SMEs and the IFR4NPO project, specific adaptations are essential to address the unique needs of NPOs. This research underscores the necessity of developing additional guidelines or modifying existing ones to enhance the interpretation and application of IFRS in Colombia NPOs. It is recommended to implement proactive strategies based on education and legislative reform to improve the transparency and comparability of financial information. Adopting a more tailored and supported accounting framework will facilitate a more relevant and sustainable implementation, benefiting Colombian NPOs in their resource management and accountability efforts.

Institutional thinking, a concept that underscores the importance of internal perspectives and the enduring purposes of institutions, plays a critical role in maintaining societal stability and ethical governance. This paper explores the dual nature of institutional thinking, highlighting its positive aspects and inherent dangers. Through an examination of economic, political, and philosophical forces, the paper identifies modern challenges that undermine long-term commitments and ethical values within institutions. By drawing on historical and contemporary examples, including slavery, Nazism, and discriminatory practices, the discussion provides a comprehensive understanding of how institutional thinking can both promote human well-being and perpetuate systemic issues. The paper concludes by emphasizing the need to reaffirm institutional values, promote long-term thinking, and balance individual rights with collective responsibilities to harness the positive aspects of institutional thinking while mitigating its risks.

With society’s continuous development and progress, artificial intelligence (AI) technology is increasingly utilized in higher education, garnering increased attention. The current application of AI in higher education impacts teachers’ instructional methods and students’ learning processes. While acknowledging that AI advancements offers numerous advantages and contribute significantly to societal progress, excessive reliance on AI within education may give rise to various issues, students’ over-dependence on AI can have particularly severe consequences. Although many scholars have recently conducted research on artificial intelligence, there is insufficient analysis of the positive and negative effects on higher education. In this paper, researchers examine the existing literature on AI’s impact on higher education to explore the opportunities and challenges presented by this super technology for teaching and learning in higher educational institutions. To address our research questions, we conducted literature searches using two major databases—Scopus and Web of Science—and we selected articles using the PRISMA method. Findings indicate that AI plays a significant role in enhancing student efficiency in academic tasks and homework; However, when considering this issue from an ethical standpoint, it becomes apparent that excessive use of AI hinders the development of learners’ knowledge systems while also impairing their cognitive abilities due to an over-reliance on artificial technology. Therefore, our research provides essential guidance for stakeholders on the wise use of artificial intelligence technology.