The contraction of manufacturing economic activity in Latin American countries has been affected by the health crisis in the last few years. This phenomenon has negatively impacted the Latin American countries’ economies. In order to evaluate the impact of the manufacturing economy, this research integrates the impact of Foreign Direct Investment (FDI) on the growth of the Ecuadorian manufacturing sector, from 1981 to 2019, considering the role of the state through public spending using cointegration. The results are not consistent considering the empirical framework used; thus, FDI has a negative and significant influence on the manufacturing sector. Also, the manufacturing sector has a strong relationship with FDI in the short run and a less significant one in the long run. The results presented in this research suggest promoting domestic and FDI in the manufacturing sector, not only towards overexploited and monopolized sectors such as mining and telecommunications.

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.

Dong brocade, a fabric renowned for its intricate patterns and ethnic symbolism, has been woven by the Dong people for generations, showcasing their cultural significance. Traditional plant dyeing technology is one of the main aspects of Dong brocade but the documentation and understanding of this is still rather limited. With regard to the use of plant dye in Dong brocade, it is not as well explored as it should be since it has a traditional aspect. The main purpose is to investigate and apply the traditional plant dyeing technique to Dong brocade for the improvement of that sustainable concept and the preservation of cultural assets. Therefore, 121 Dong villagers were interviewed to elicit their awareness regarding prehistoric plant dyeing. By observing the dyeing conditions, this study provided accurate perception and learned how to differentiate between natural and synthetic mordants through ethnobotanical perception. The strategy is intended to integrate sustainable products into Dong brocade, employing orthogonal array development to find the right dyeing conditions for corresponding plant dyes. Research revealed that 8 genera of plants which include 7 species are used in dyeing Dong brocade. The findings presented in this work prove the effectiveness of the use of plant dyes in Dong brocade, showing its advantages with 30% of frequency and CI (Color Index) indices, 8% of them being cultural. 5 for ethnic cultural sustainment, developmental and bio-diversity reasons respectively. The unique integration between the traditional dyeing technique in Dong brocade and the utilization of sustainable resources is very promising for the improvement of identity enhancement and embodiment, and the preservation of the environment.

The emergence of the COVID-19 pandemic led to the need to move educational processes to virtual environments and increase the use of digital tools for different teaching uses. This led to a change in the habits of using information and communication technologies (ICT), especially in higher education. This work analyzes the impact of the COVID-19 pandemic on the frequency of use of different ICT tools in a sample of 950 Latin American university professors while focusing on the area of knowledge of the participating professors. To this end, a validated questionnaire has been used, the responses of which have been statistically analyzed. As a result, it has been proven that participants give high ratings to ICT but show insufficient digital competences for its use. The use of ICT tools has increased in all areas after the pandemic but in a diverse way. Differences have been identified in the areas of knowledge regarding the use of ICT for different uses before the pandemic. In this sense, the results suggest that Humanities professors are the ones who least use ICT for didactic purposes. On the other hand, after the pandemic, the use of ICT for communication purposes has been homogenized among the different knowledge areas.

A decent income is an important part of overcoming economic disparities in agricultural development, especially in developing countries where most of the population are small farmers. As a developing country, Indonesia has also established a decent standard of living by setting a minimum wage as a reference for a decent income at the national and regional levels. However, this benchmark is not relevant to be applied uniformly at all levels of workers. This research determines the national coffee development area as the study center. We developed the Anker living wage methodology as a simple concept for determining living income for certain worker communities, especially for small farmers in rural areas who dominate the type of work in Indonesia. a socio-spatial approach is used to visualize the distribution of the dynamics of a decent life in various conditions of farming households. We found that 96.6% of coffee farming households in the national coffee development area had an inadequate living income, and only 3.4% were at an adequate level. We conclude that the current state of agricultural land management does not guarantee a decent income, even though efforts have been made to maximize agricultural crop productivity. The spatial description also shows that this condition is evenly distributed throughout residential areas. It is hoped that this approach can become an essential reference in implementing agricultural development programs that focus on welfare and equitable development as benchmarks for sustainable development goals in the future.