Entrepreneurial Orientation (EO) emphasizes the identification and exploitation of business opportunities, while entrepreneurial action learning (EAL) underscores the acquisition of knowledge through practical experience and continuous improvement. Breakthroughs in both aspects contribute to maintaining flexibility, adapting to changes, and enabling success in competitive markets. The key to the development of small and medium-sized enterprises (SMEs) lies in a clear Entrepreneurial Orientation, a focus on Entrepreneurial Action Learning, and the cultivation of innovation spirit through continuous practice and experience accumulation, thereby enhancing entrepreneurial performance (EP). This study aims to explore the impact of Entrepreneurial Orientation on the Entrepreneurial Performance of SMEs, clarify the mediating role of Entrepreneurial Action Learning between Entrepreneurial Orientation and Entrepreneurial Performance, and investigate the variability of Entrepreneurial Performance among different industries. By means of data collection from 598 SMEs, data analysis was conducted using Structural Equation Modeling (SEM) and Analysis of Variance (ANOVA). The analysis results indicate that entrepreneurial orientation has a positive impact on entrepreneurial action learning and entrepreneurial performance, and entrepreneurial action learning has a positive impact on entrepreneurial performance. The study also found that entrepreneurial action learning partially mediates the relationship between entrepreneurial orientation and entrepreneurial performance. There are certain differences in entrepreneurial performance among different industries. This study enriches the relevant literature in the field of entrepreneurship. Additionally, research on entrepreneurial orientation, entrepreneurial action learning, and entrepreneurial performance in specific regional contexts is very limited, making this study valuable for subsequent research in related areas.

The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.

Sustainable development (SD) is an approach that aims to meet the needs of the present generation without compromising the ability of future generations to meet their own needs. Education for sustainable development (ESD) is a key component in achieving this goal, as it equips young people with the knowledge, skills, and values needed to make sustainable decisions. This study investigated how preschool teachers in Saudi Arabia understood (SD) and the state of (ESD) practices. A survey was used to collect data from 230 Saudi preschool teachers. The findings revealed that 90% of teachers lacked awareness regarding SD. The overall evaluation of ESD practices among participants indicated a weak subpar status, with an average score of 2.49 out of 4. Notably, in ascending order, the following three dimensions had weak mean scores: the content aspect (2.38) had the lowest score, followed by the practice aspect (2.54) and the competencies aspect (2.58). Meanwhile, the values aspect (2.63) had an average outcome. Analysing the mean scores of ESD practices based on teachers’ qualifications and school types revealed significant differences, although no variations were observed based on experience. The primary obstacle to ESD implementation in pre-schools was the lack of awareness regarding SD/ESD. The study underscores the significance of expanding teacher training to promote ESD effectively in pre-school settings. The results highlight the need for professional development opportunities to improve ESD implementation in classrooms, educate Saudi preschool teachers about SD, and create instructional materials that align with the principles of ESD.

The goal of this study is to examine how external prestige (PEP) affects workplace deviations, which are mediated by job satisfaction. The study’s sample consisted of 310 respondents who work in the hospitality industry in Nigeria, and data was collected using the purposive sampling method. Structural Equation Model (SEM) tests were performed. According to the study’s findings, job satisfaction is positively influenced by PEP, but it has a negative impact on deviant conduct in the workplace. It is clear that job satisfaction plays a detrimental role in mediating the harmful impacts of perceived external status on deviant behavior at work.

Fraudulence in cosmetic ingredients is becoming increasingly prevalent, alongside the rising demand and utilization of cosmetics within the populace. One of the whitening agents still utilized in cosmetics is mercury, present in forms such as mercury chloramide (HgNH₂Cl₂) and mercury chloride (HgCl₂). Prolonged mercury exposure can have adverse health effects. To address this issue, alternative mercury analysis methods in samples have been developed, including the utilization of silver nanoparticles amalgamated with sweet potato starch as a stabilizing agent. This paper aims to delve into the roles of silver nanoparticle AgNO₃ and sweet potato starch (as a stabilizer) as a sensor for mercury detection, which can be applied in cosmetic products. Detection of mercury utilizing nanoparticles is based on the Surface Plasmon Resonance phenomenon, which endows a high level of selectivity and sensitivity toward the presence of mercury metal ions. When interaction occurs between mercury metal and silver nanoparticles, the liquid undergoes a color change from yellowish-brown to transparent. This phenomenon arises from the oxidation of AgO (yellow) to Ag⁺ ions (transparent) by the mercury metal. Consequently, a silver nanoparticle sensor utilizing sweet potato starch as a stabilizing agent exhibits the potential to detect mercury metal within a substance with high efficacy.

We analyze Thailand’s projected 2023–2030 energy needs for power generation using a constructed linear programming model and scenario analysis in an attempt to find a formulation for sustainable electricity management. The objective function is modeled to minimize management costs; model constraints include the electricity production capacity of each energy source, imports of electricity and energy sources, storage choices, and customer demand. Future electricity demands are projected based on the trend most closely related to historical data. CO₂ emissions from electricity generation are also investigated. Results show that to keep up with future electricity demands and ensure the country’s energy security, energy from all sources, excluding the use of storage systems, will be necessary under all scenario constraints.