Urban areas are increasingly vulnerable to fire disasters due to high population density, sprawling infrastructure, and often inadequate safety measures. This study aims to analyze the capacity of the DKI Jakarta government in terms of human resource capabilities, asset readiness, and budget planning capabilities. Furthermore, it measures the government’s success as evidenced by the public response to the achievement of firefighter performance. This study uses qualitative analysis with a content analysis approach. Data sources come from annual performance report documents and the content of the DKI Jakarta Fire Department website containing city disaster information. Performance report and website data are analyzed and used as research data to support qualitative analysis. This research shows that command decisions are essential in the organizational structure of the fire brigade. Both laboratory services are carried out optimally as a concrete effort to map fire potential. The laboratory tests the safety and suitability of firefighting equipment. Available budgetary support provides broad operational powers for the fire service. The government’s strength in minimizing or overcoming fire problems has received a positive response from the public. The operational achievements of firefighting continue to be consistent and increase. Ultimately, this research provides scientific insight into disaster mitigation and reducing the fire risk in cities.

The application of governance in recent years appears as a tool of entities that organize sport. Considering this aspect, it was observed that many sports entities present problems in following mechanisms to improve management, both in national and international contexts. Governance materializes with principles of transparency, accountability, equity, institutional integrity, and modernity, in order to aid sports entities. Thus, the development of sports entities could improve management, professionalization, and innovation. Based on the aforementioned, this article aims to demonstrate whether the principles of governance found in the literature are contemplated in Brazilian sports confederations, pointing to the possibility of finding distinct characteristics among the confederations, and the confederation with the highest index for Brazilian sports. The methodology is a longitudinal discursive analysis. The results use data from 2015 to 2022 from the Sou do Esporte Governance Awards and the analysis is based on five governance principles; transparency, equity, accountability, institutional integrity, and modernity. The confederations were found to have adopted the principles of governance to improve, professionalize, and optimize their sports management. The results suggest that the use of governance can enhance the confederations and improve the management, legitimacy, and development of sports in Brazil. The authors consider the nuances reported in the study as imperative to improve the progress of Brazilian sports, and the contribution made could generate other discussions in different contexts and countries.

This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.

Strategically managing production systems is crucial for creating value and enhancing the competitive capabilities of companies. However, research on organizational culture within these systems is scarce, particularly in the Colombian context. This research aims to evaluate cultural profiles and their impact on the performance of production systems in Colombian firms. The regional focus is vital as cultural and contextual factors can vary significantly between regions, influencing organizational behavior and performance outcomes. To achieve this, we make a study in a sample of Colombian companies, with participation from working students of the Universidad Nacional Abierta y a Distancia (UNAD). We used a data analytics approach to collected data. The results will be relevant to both the scientific community and business practitioners. This research seeks to determine whether the perception of the work environment within a company influences the perceived performance of the company. The findings will provide a deeper understanding of the relationship between organizational culture and production system performance, offering a foundation for business decision-making and enhancing competitiveness in Latin American context.

The advent of Artificial Intelligence (AI) has transformed Learning Management Systems (LMSs), enabled personalized adaptation and facilitated distance education. This study employs a bibliometric analysis based on PRISMA-2020 to examine the integration of AI in LMSs from an educational perspective. Despite the rapid progress observed in this field, the literature reveals gaps in the effectiveness and acceptance of virtual assistants in educational contexts. Therefore, the objective of this study is to examine research trends on the use of AI in LMSs. The results indicate a quadratic polynomial growth of 99.42%, with the years 2021 and 2015 representing the most significant growth. Thematic references include authors such as Li J and Cavus N, the journal Lecture Notes in Computer Science, and countries such as China and India. The thematic evolution can be observed from topics such as regression analysis to LMS and e-learning. The terms e-learning, ontology, and ant colony optimization are highlighted in the thematic clusters. A temporal analysis reveals that suggestions such as a Cartesian plane and a league table offer a detailed view of the evolution of key terms. This analysis reveals that emerging and growing words such as Learning Style and Learning Management Systems are worthy of further investigation. The development of a future research agenda emerges as a key need to address gaps.