This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.
Transportation projects are crucial for the overall success of major urban, metropolitan, regional, and national development according to their capacity by bringing significant changes in socio-economic and territorial aspects. In this context, sustaining and developing economic and social activities depend on having sufficient Water Resources Management. This research helps to manage transport project planning and construction phases to analyze the surface water flow, high-level streams, and wetland sites for the development of transportation infrastructure planning, implementation, maintenance, monitoring, and long-term evaluations to better face the challenges and solutions associated with effective management and enhancement to deal with Low, Medium, High levels of impact. A case study was carried out using the Arc Hydro extension within ArcGIS for processing and presenting the spatially referenced Stream Model. Geographical information systems have the potential to improve water resource planning and management. The study framework would be useful for solving water resource problems by enabling decision makers to collect qualitative data more effectively and gather it into the water management process through a systematic framework.
The hydroclimatological monitoring network in Haiti was inadequate before 2010 due to a lack of meteorological stations and inconsistent data recording. In the aftermath of the January 2010 earthquake, the monitoring network was reconstructed. In light of the prevailing circumstances and the mounting necessity for hydroclimatological data for water resource management at the national level, it is of paramount importance to leverage and optimize the limited available data to the greatest extent possible. The objective of this research is to develop regional equations that facilitate the transfer of climatic data from climatological stations to locations with limited or absent data. Physiographic and climatological characteristics are used to construct the hydrologic information transfer equations for sites with limited or no data. The validity of the regionalization techniques was assessed using cross-validation. The results enable estimation of hydrological events through the specific patterns of behavior of each region of the country, identified in cartography of homogeneous zones.
Cooperatives have become significant contributors to the realization of the Sustainable Development Goals No. 1: No Poverty. Transitioning associations to cooperatives is crucial for promoting sustainable economic development, empowering communities, and enhancing collective well-being. This research assessed the readiness of Small-Scale Fisheries (SSF) communities in the Global South to form a cooperative. This research employed an exploratory research approach in six coastal Barangays of Batad, situated in the 5th District of Iloilo Province. The findings indicated that respondents have a slight level of awareness with regard to the advantages and economic advantages associated with becoming part of a cooperative. On the other hand, there was a clear difference in members’ perceptions of the benefits and financial returns that comes with belonging to a cooperative. According to the study, females are more likely to support the association’s move towards a cooperative structure, especially younger individuals. The main issue highlighted was the lack of skilled officers and inadequate resources and training for association members. A lecture on Cooperative Awareness and capability trainings on financial management, bookkeeping, and credit management should be organized in order to increase associations readiness to be a cooperative.
Urban morphologies in the global south are shaped by a complex interplay of historical imprints, from colonial legacies and ethnic tensions to waves of modernization and decolonization efforts. This study delves into the urban morphology of Hangzhou during the late 19th and early 20th centuries, unraveling its transformative patterns steered by a convergence of spatial politics, economic forces, and cultural dynamics. Drawing upon a unique blend of historical map restoration techniques, we unearth pivotal morphological nuances that bridge Hangzhou’s transition from its pre-modern fabric to its modern-day urban layout. We uncover key shifts such as the movement from intricate street layouts to systematic grids, the strategic integration of public spaces like West Lakeside Park, and the city’s evolving urban epicenter mirroring its broader socio-political and economic narratives. These insights not only spotlight Hangzhou’s distinct urban journey in the context of ethnic conflicts, Western influences, and decolonization drives but also underscore the value of context-sensitive urban morphological research in the global south. Our findings emphasize the criticality of synergizing varied methodologies and theoretical perspectives to deepen our comprehension of urban transitions, sculpt place identities, and invigorate public imagination in global urban planning.
This report intends to enhance the reviews on leadership literature by conducting a bibliometric study on 198 publications focused on transformational leadership research. These papers were published in the Scopus database between 1997 and 2023. Employing quantitative bibliometric analysis, the study aims to identify both current and prospective research trajectories pertaining to transformational leadership issues. To the best of our current understanding, there exists no scholarly investigation that examines the bibliographic data pertaining to transformational leadership domains. Therefore, this work represents a distinctive and original contribution to the existing body of literature. This study additionally offers a comprehensive examination of the patterns and paths inside a visual and schematic framework for the investigation of this subject matter. This may facilitate researchers in comprehending the prevailing patterns and prospective avenues for research, so empowering future authors to carry out their investigations with greater efficacy. There exists a number of underexplored themes or subjects pertaining to transformational leadership matters, such as knowledge sharing, leadership styles, digital transformation, innovative work behavior, competitive advantage and digital transformation. This discovery offers useful insights into the heterogeneous nature of this area across multiple disciplines.
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