Village Finance System (SISKEUDES) is a village financial reporting application policy. The application of the SISKEUDES is as a form of accountability to be accessible and known by the community. However, communication problems, resources, knowledge and limited internet networks in many regions still cause problems in reporting process. The research used a qualitative descriptive method by conducting in-depth interviews and document analysis of Mamala Negeri SISKEUDES. The policy implementation model according to George Edward III was used as an analysis tool. This research was designed to be carried out for 5 (five) months to explore various data from various information regarding this research problem. The research findings are that the provision of facilities and infrastructure for Mamala Negeri supporting human resources is still limited, making it difficult to apply the SISKEUDES 2.0 application. Besides, the village also needs more systematic transaction planning, which allows each transaction to be recorded completely both planning and realization.

An experiment was conducted to assess the effect of psychoenergetic energy in litchi as positive and negative thoughts using a simple meditation technique at ICAR-NRC on Litchi, Muzaffarpur. The plant produced 24.75 g of fruit given positive energy, while the plant with negative thought energy produced 22.12 g of fruit. The fruit and seed weight increased by 11.88% and 13.63%, respectively, due to positive energy. The number of fruit retentions increased by 23.77% due to positive energy. Anthocyanin content in pericarp was increased by 5.45% in plants given positive energy. Fruit qualities were also significantly affected by psychoenergy. TSS (Brix) was significantly increased by 13.54% in plants given positive energy as compared to negative energy, and titratable acidity was reduced by 25% due to positive energy. Ascorbic acid was also increased by 30% in plant given positive thoughts. Sun burn was reduced by 54.76% and fruit cracking by 63.64% due to energy of thought. Fruit borer infestation was reduced by 70%, and mite infestation was reduced by 90% in plants given positive energy. The psychoenergetic potential is vast, and its ability to improve crop yield and quality cannot be overstated. The hidden power of thought is being practiced by all, but mostly people do not know this power and use it in an improper manner. This is a high time when we need to practice generating powerful thoughts to change present-day agriculture and its dependents.

This research aimed to explore the concerning characteristics of information literacy in the physical education faculty of higher education institutions in Yunnan Province. This study provides a systematic meta-analysis of 33 peer-reviewed papers from 2019 to 2023. It discusses that information literacy includes basic research skills, critical thinking, and problem-solving, which include their application in the learning process. The paper describes some approaches that can be used to implement information literacy into teaching and learning, including courses with learning objectives, learner-centered approaches, and institutional support. The study also explored technology and its relation to adopting competencies for the growing technologies’ evolution within the region’s education sector. In addition, the following factors could have enhanced the process: time constraints, differences in discipline, and variations in the usage of information technology. The results indicate the need for context-specific professional learning and policy intervention to facilitate the practice of physical education faculty in Yunnan. The information collected here serves as the framework for effective regional policies regarding education, curriculum, and teacher training, among other related aspects.

This paper presents a brief review of risk studies in Geography since the beginning of the 20th century, from approaches focused on physical-natural components or social aspects, to perspectives that incorporate a systemic approach seeking to understand and explain risk issues at a spatial level. The systemic approach considers principles of interaction between multiple variables and a dynamic organization of processes, as part of a new formulation of the scientific vision of the world. From this perspective, the Complex Systems Theory (CST) is presented as the appropriate conceptual-analytical framework for risk studies in Geography. Finally, the analysis and geographic information integration capabilities of Geographic Information Systems (GIS) based on spatial analysis are explained, which position it as a fundamental conceptual and methodological tool in risk analysis from a systemic approach.

Land suitability analysis using geographic information systems (GIS) is one of the most widely used method today. In this type of studies, GIS and geo-spatial statistical tools are used to evaluate land units and present the results in suitability maps. The present work aims to characterize the suitability of soils in the province of Catamarca for pecan nut production according to the variables: rockiness, salinity, risk of water-logging, depth, texture and drainage described in the Soil Map of Argentina at a scale of 1:500,000 published by the National Institute of Agricultural Technology. A classification of the suitability of the soil cartographic units was made according to crop requirements, applying the methodology proposed by FAO. The standardization of variables made by omega score and the calculation of the spatial classification score were carried out as a result of the synthesis of the spatial distribution of soil suitability. The applied methodology allowed obtaining the soil suitability map resulting in a total of 60,662 km² suitable for pecan nut production, which accounts for 59.8% of the total area of the province.

This paper analyzes the relevance of social accounting information for managing financial institutions, using Banca Transilvania Financial Group (BTFG) as a case study. It explores how social accounting data can enhance decision-making processes within these institutions. Social information from BTFG’s annual integrated reports was used to construct a social balance sheet, and financial data was collected to calculate economic value added (EVA) and social value added (SVA). Research question include: Does social accounting represent a lever for substantiating the managerial decision in financial institutions? Results show that SVA is a valuable indicator for financial institution managers, reflecting the institution’s contributions to social well-being, environmental impact, and community support. Policy implications suggest regulatory bodies should mandate the inclusion of social accounting metrics in financial reporting standards to encourage socially responsible practices, enhance transparency, and incentivize institutions achieving high SVA. This paper contributes to the literature by demonstrating the practical application of social accounting in financial institutions and highlighting the importance of SVA as a managerial tool. It aligns with existing research on integrating corporate social responsibility (CSR) metrics into financial decision-making, enhancing the understanding of combining social and economic indicators for comprehensive performance assessment The abstract covers motivation, methodology, results, policy implications, and contributions to the literature.