Creating a crop type map is a dominant yet complicated model to produce. This study aims to determine the best model to identify the wheat crop in the Haridwar district, Uttarakhand, India, by presenting a novel approach using machine learning techniques for time series data derived from the Sentinel-2 satellite spanned from mid-November to April. The proposed methodology combines the Normalized Difference Vegetation Index (NDVI), satellite bands like red, green, blue, and NIR, feature extraction, and classification algorithms to capture crop growth's temporal dynamics effectively. Three models, Random Forest, Convolutional Neural Networks, and Support Vector Machine, were compared to obtain the start of season (SOS). It is validated and evaluated using the performance metrics. Further, Random Forest stood out as the best model statistically and spatially for phenology parameter extraction with the least RMSE value at 19 days. CNN and Random Forest models were used to classify wheat crops by combining SOS, blue, green, red, NIR bands, and NDVI. Random Forest produces a more accurate wheat map with an accuracy of 69% and 0.5 MeanIoU. It was observed that CNN is not able to distinguish between wheat and other crops. The result revealed that incorporating the Sentinel-2 satellite data bearing a high spatial and temporal resolution with supervised machine-learning models and crop phenology metrics can empower the crop type classification process.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

The food supply chain in South Africa faces significant challenges related to transparency, traceability, and consumer trust. As concerns about food safety, quality, and sustainability grow, there is an increasing need for innovative solutions to address these issues. Blockchain technology has emerged as a promising tool to enhance transparency and accountability across various industries, including the food sector. This study sought to explore the potential of blockchain technology in revolutionizing through promoting transparency that enable the achievement of sustainable food supply chain infrastructure in South Africa. The study found that blockchain technology used in food supply chain creates an immutable and decentralized ledger of transactions that has the capacity to provide real-time, end-to-end visibility of food products from farm to table. This increased transparency can help mitigate risks associated with food fraud, contamination, and inefficiencies in the supply chain. The study found that blockchain technology can be leveraged to enhance supply chain efficiency and trust among stakeholders. This technology used and/or applied in South Africa can reshape the agricultural sector by improving production and distribution processes. Its integration in the food supply chain infrastructure can equally improve data management and increase transparency between farmers and food suppliers.There is need for policy-makers and scholars in the fields of service delivery and food security to conduct more research in blockchain technology and its roles in creating a more transparent, efficient, and trustworthy food supply chain infractructure that address food supply problems in South Africa. The paper adopted a qualitative methodology to collect data, and document and content analysis techniques were used to interpret collected data. 

The purpose of this research is to estimate the differences in sales levels between businesses owned by individuals who self-identify as Indigenous (IE) and those who do not (NIE), as well as between males (ME) and females (WE), and how this intersection may affect their sales levels. To accomplish this, an Analysis of Variance (ANOVA) is used to compare the means between the groups analyzed, and Tukey’s Honestly Significant Differences (HSD) is used to determine the magnitude and direction of these differences. The results of the study show that indigenous-owned businesses have sales that are 26% lower than the general average, while women-owned businesses have sales that are 70.6% lower in the same comparison. In addition, businesses run by indigenous women have sales that are 93.5% lower on average. These findings suggest that the challenges faced by entrepreneurs reflect the structural inequalities observed in other areas of society and highlight the need for public and private policies focused on reducing these gaps.

The aim was to examine the relationships between selected demographic and psychographic factors and consumers' willingness to accept content generated by advanced technological innovations (AIGC) in social infrastructure. The sample consisted of 1,308 respondents. Spearman's correlation coefficient was used to examine the relationships between ordinal variables. To assess the differences between groups of respondents, a one-way analysis of variance was used, during which multiple linear regression analysis was used to confirm the predictive power of awareness and experience in relation to AI-generated content in relation to the tendency to accept such content. The study confirmed a statistically significant but weak negative relationship between the age of respondents and their willingness to accept AIGC, with younger age groups showing a slightly higher rate of acceptance. Respondents' attitudes toward the use of personal data through AI and their overall awareness of technological trends had a more significant impact on acceptance. The findings show that respondents who are open to data collection through AI technologies show a significantly higher level of acceptance of automatically generated content. Similarly, respondents who positively evaluate the current quality of AIGC have higher expectations for the future transformation of marketing strategies and media practices. The decisive factors in the social infrastructure for the acceptance of AIGC are not so much the age of the respondents, but rather their awareness, technological literacy, and level of trust in the technology itself. The study therefore recommends increasing transparency and public awareness about the use of AI in marketing and media practices in order to strengthen consumer confidence in automated content.

The United Arab Emirates is the most involved country in the world in terms of developing community awareness of the value and importance of tolerance, and high-level human solidarity, enhancing it as a community culture, and informing it of a strong institutional framework, legal and legislative frameworks. The research aims to highlight the United Arabian Emirates government’s contribution to promote tolerance in society. The research fellow is descriptive analytic. The research concluded that the UAE government has succeeded to a large extent in establishing the concept of tolerance through its global role in developing the concept of tolerance. The research recommends the need to expand the application of the culture of tolerance in Arab and international societies and benefit from the experience of the United Arab Emirates in promoting the culture of tolerance.