Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

Purpose: Kindergartens are an important educational environment for the development of children at an early age, and they also play a crucial role in developing the values of sustainable development. The purpose of this study is to investigate kindergarten teachers’ perceptions of observable and sustainable development practices. Design, methodology, approach: Semi-structured interviews were conducted with 302 Saudi kindergarten teachers. Additionally, observation cards were utilized to collect data on actual practices of sustainable development in kindergartens. Data were analyzed using Nvivo12, a qualitative data analysis software, and descriptive analysis methods. The main themes were produced first, and then the perspectives were organized around them. Finding: The impact of social and cultural factors on the development of values, the lack of resources available to implement educational activities, and teacher awareness and training gaps were found to be the main barriers to the development of sustainable development values in kindergartens. Originality, value: To the best of the author’s knowledge, this is the first study in Saudi Arabia that has looked into the environmental and social perceptions of early childhood teachers about sustainable development practices, so the study’s findings can highlight the importance of reorienting teacher education programs toward sustainability in order to bridge knowledge and practice gaps.

This research, with a qualitative approach, is based on a literature review and a press analysis related to mergers, acquisitions and dissolutions of Higher Education Institutions in South America. Our findings evidence a gap in the academic literature for analyzing and understanding these processes. The literature on the subject is scarce; however, the press has recorded them in a constant way. While in the past this phenomenon was mainly among public universities, currently it is a fundamentally private trend. The main reasons to carry out this process by Higher Education Institutions are those related to geographic expansion or positioning (for merger processes), absorption and concentration of institutions by groups of interest (for merger processes, acquisition) and, the crisis resulting from the financial-administrative management of the institutions, as well as the non-compliance with national and international quality standards designed by accreditation agencies and institutions (for dissolution processes). On the contrary of some literature results, in any of the processes the search for prestige or reputation by the institutions was detected as a reason.

Fungi can be used to remove or degrade polluting compounds through a mycoremediation process. Sometimes even more efficiently than prokaryotes, they can therefore be used to combat pollution from non-biodegradable polymers. Cellulose acetate is a commonly used material in the manufacture of cigarette butts, so when discarded, it generates pollution. The fungus Pleurotus ostreatus has the ability to degrade cellulose acetate through the enzymes it secretes. The enzyme hydrolyzes the acetyl group of cellulose acetate, while cellulolytic enzymes degrade the cellulose backbone into sugars, polysaccharides, or cellobiose. In addition to cellulose acetate, this fungus is capable of degrading other conventionally non-biodegradable polymers, so it has the potential to be used to reduce pollution. Large-scale cultivation of the fungus has proven to be more economically viable than conventional methods for treating non-biodegradable polymers, which is an additional advantage.

In today's competitive and complex business environment, achieving business excellence requires a combination of effective methodologies and strong leadership to drive and sustain organizational transformation. Lean Six Sigma (LSS), a proven methodology for improving operational efficiency, relies on effective leadership for successful implementation and lasting impact. This study examines how the integration of Lean, Six Sigma, and Total Quality Management (TQM) shapes leadership strategies that enhance organizational agility, resilience, and responsiveness to market dynamics. It highlights the crucial role of leadership in fostering collaboration, optimizing resource utilization, and cultivating a culture of continuous improvement. The study introduces the Structured Lean Leadership Framework as a strategic tool to develop the leadership capabilities essential for LSS success, addressing challenges such as weak leadership commitment, resistance to change, and communication barriers. Through the application of the DMAIC framework, Key Performance Indicators (KPIs), and Voice of Customer (VOC) analysis, the research aligns LSS with business objectives, customer needs, and sustainability goals. Additionally, it explores how combining LSS with Agile methodologies can improve operational efficiency, governance, and innovation, helping organizations better navigate future challenges. This research offers valuable insights for executives, practitioners, and researchers, supporting leadership development, data-driven decision-making, and long-term value creation. Future studies should focus on validating the Structured Lean Leadership Framework, exploring Agile-LSS integration in regulated industries, and examining the impact of Industry 4.0 technologies on LSS and leadership.

Micro-mobility has the potential to address first -mile challenges, improving transit accessibility and encouraging public transit usage. However, users’ acceptability of modal integration between various micro-mobility options and public transit remains largely unexplored in the literature. Our study investigates the user behavior for first-mile options, focusing on four alternatives: walking, bicycling, motorcycling, and bus, to access urban mass rapid transit (UMRT) in Hanoi, Vietnam. Based on data collected from 1380 individuals, a Nested Logit Model (NLM) was proposed to analyze the determinants of users’ acceptability under each access mode option as well as evaluate further impacts of shifts in access mode choice on vehicle-kilometer traveled and emissions. The analysis shows that the availability of access modes might increase UMRT use by 47.83%. While this increase further generates additional vehicle-kilometer traveled due to the increase in park-and-ride users, this is offset overall by the large number of motorcycle users shifting to UMRT. Under the most optimistic scenario, modal integration for transit-access trips leads to an average reduction of 17.7% in net vehicle-kilometer traveled or 14.5% in net CO₂ emissions or 10.9% in NO_x from private vehicles. Our findings also imply that the introduction of parking fees for bicycling- or motorcycling-access trips, while impactful, does not significantly change UMRT choice. Therefore, the pricing schemes should be a focus of parking planning surrounding stations. Finally, a number of policy suggestions for parking planning and first-mile vehicles are presented.