The recent crisis-filled period has placed a significant burden on various businesses, including in the tourism sector. As a result, the concept of resilience, the flexible ability to resist, has become more and more tangible. This study aims to update the quantitative organizational resilience assessment scale of Orchiston, Prayag and Brown. The paper analyses a sample of 87 tourism service providers managing attractions, and factor analysis was carried out to identify the factors in order to be able to measure the resilience of tourism service providers. Four factors could be identified: Leadership and Organization, Strategy, Independence, and Internal Identity. These identified factors and the included 14 items mean the key contribution, as a new, updated assessment system.

Kampar Regency, as the largest pineapple producer in Riau Province, has yet to provide significant added value for the surrounding SMEs. The limitations in technology and innovation, infrastructure support, and market access have prevented this potential from being optimally utilized. A Technopark can provide the necessary facilities and infrastructure to enhance production efficiency, innovation, and product quality, thus driving local economic growth. The objective of this study is to identify and determine potential locations for the development of a pineapple-based Technopark in Kampar Regency. This study is crucial as a fundamental consideration in selecting the technopark location and assessing the effectiveness and success of the technopark area. The method used in this study is AHP-GIS to analyze relevant parameters in the site selection process for the technopark area. Parameters considered in this study include slope, land use, availability of raw materials, accessibility of roads, access to water resources, proximity to universities, market access, population density, and landfill. The analysis results indicate that the percentage of land highly suitable for the technopark location is 0.78%, covering an area of 8943 hectares. Based on the analysis, it is recommended that potential locations for the development of a pineapple SMEs-based technopark in Kampar Regency are dispersed in Tambang District, encompassing three villages: Rimbo Panjang, Kualu Nenas and Tarai Bangun. The findings of this study align with the spatial planning of Kampar Regency.

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.

India has experienced notable advancements in trade liberalization, innovation tactics, urbanization, financial expansion, and sophisticated economic development. Researchers are focusing more on how much energy consumption of both renewable and non-renewable accounts for overall system energy consumption in light of these dynamics. In order to gain an understanding of this important and contentious issue, we aim to examine the impact of trade openness, inventions, urbanization, financial expansion, economic development, and carbon emissions affected the usage of renewable and non-renewable energy (REU and N-REU) in India between 1980 and 2020. We apply the econometric approach involving unit root tests, FE-OLS, D-OLS, and FM-OLS, and a new Quantile Regression approach (QR). The empirical results demonstrate that trade openness, urbanization and CO₂ emissions are statistically significant and negatively linked with renewable energy utilization. In contrast, technological innovations, financial development, and economic development in India have become a source of increase in renewable energy utilization. Technological innovations were considered negatively and statistically significant in connection with non-renewable energy utilization, whereas the trade, urbanization, financial growth, economic growth, and carbon emissions have been established that positively and statistically significant influence non-renewable energy utilization. The empirical results of this study offer some policy recommendations. For instance, as financial markets are the primary drivers of economic growth and the renewable energy sector in India, they should be supported in order to reduce CO₂ emissions.

This study explores the impact of digital economy engagement and digital adoption on the entrepreneurship performance of Small and Medium Enterprises (SMEs) in Malaysia, with a specific focus on the PG Mall platform. Through an analysis of SMEs’ involvement in digital activities such as e-commerce, digital marketing, and data analytics, the research identifies key factors that enhance business performance. The main objective of this paper is to examines the mediating role of government policies in supporting digital adoption and fostering a conducive environment for digital entrepreneurship. This paper employed a quantitative method to examine the impact of digital economy engagement and digital adoption on the entrepreneurship performance of Small and Medium Enterprises (SMEs) in Malaysia, with a focus on the PG Mall platform. Through data analysis, this research assessed several hypotheses related to the relationship between digital engagement, adoption, and business performance. The findings revealed that the majority of the hypotheses were supported, confirming the positive influence of digital economy engagement and digital adoption on various aspects of entrepreneurship performance. Based on these findings, this paper also proposes a conceptual framework that highlights the elements of digital economy engagement and digital adoption that contribute to SME performance. This framework serves as a valuable guideline for government policymakers, practitioners, and scholars in shaping strategies to foster digital entrepreneurship. It underscores the importance of supportive government policies, such as financial incentives and training, in facilitating the digital transformation of SMEs. By providing a structured approach to understanding the role of digital tools in enhancing business outcomes, the framework offers a foundation for future research and policy development aimed at promoting digital entrepreneurship in an evolving economic landscape.