In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

This study aims to structure guidelines for an intervention model from the perspective of Integral Project Management to improve the competitiveness level of cacao associations in south region of Colombia. The research followed a mixed-method approach with a non-experimental cross-sectional design and a descriptive scope. The study employed a stage-based analytical framework which included: identifying the factors influencing the competitiveness of the cacao sector; grouping these factors under the six primary determinants of competitiveness with reference to Porter’s Diamond Model; and proposing guidelines for an intervention model to enhance the competitiveness of the studied associations through project management. The first stage was conducted via literature review. The second stage involved primary data collected through surveys and interviews with the associations, members, and cacao sector experts in Huila. The third stage entailed grouping the factors within the main determinants that promote and limit the competitiveness of the cacao sector in the context of Porter’s Diamond Model. Based on the analysis of the corresponding restrictive and promoting factors, strategic recommendations were formulated for the various sector stakeholders on the measures that can be adopted to address restrictive factors and maintain promoting factors to enhance and sustain the sector's competitiveness.

This paper aims to explore how to build a sustainable peace and development model for China’s peacekeeping efforts through the application of data-driven methods from UN Global Pulse. UN Global Pulse is a United Nations agency dedicated to using big data and artificial intelligence technologies to address global challenges. In this paper, we will introduce the working principles of UN Global Pulse and its application in the fields of peacekeeping and development. Then, we will discuss the current situation of China’s participation in peacekeeping operations and how data-driven methods can help China play a greater role in peacekeeping tasks. Finally, we will propose a sustainable peace and development model that combines data-driven methods with the advantages of China’s peacekeeping efforts to achieve long-term peace and development goals.

Entrepreneurial motivation has been one psychological factor that determines the success of MSMEs as it interacts with external factors. However, this has been scarcely studied in relation to women and the success of MSMEs. This study aims to analyze the effects of motivation and external factors on the success of women running MSMEs in the province of Jambi, Indonesia. A survey research methodology through the distribution of questionnaires on the motivation scale and the success of the MSMEs scale that were constructed by the authors was applied. The rating scale of the questionnaires was rated on a five-point Likert scale. A total of 325 women running MSMEs in Jambi City were given and returned the questionnaires. The results showed that motivation, which is comprised of self-confidence, risk-taking, results-orientedness, intelligence, and skills, has a significant effect on the success of MSMEs. Meanwhile, the success of MSMEs is significantly more affected by time and length of effort than loans or funds due to the decreasing trend of demand for goods and services.

Background: The hotel industry is labor-intensive. Both technical and behavioral aspects of quality are considered to ensure service quality and customer satisfaction among the internal and external customers as a whole, creating a competitive advantage. Significance: Recruiting and selecting the right people is paramount to the success of the hospitality industry in the sense that the best delivery will be enhanced if proper procedures are used and the right people are selected who can handle their tasks to the best satisfaction of the customer. Method: The goal of the research was to explore the recruiting and selection practices/methods used in the hotel industry, as well as their employability. The study aims to explore the differences in the mix of recruitment and selection methods implemented in 4- and 5-star and different category hotels. As an enterprise, HRD comprises change, learning, and performance. Results: Based on the findings, it is imperative to invest in human resources as a capital asset to boost staff entities in terms of knowledge and capabilities, thereby contributing to better service quality and enhanced customer satisfaction. This would help fulfil the organizations’ objectives. Conclusion: The study concludes that the selected candidates are being analyzed properly and effectively. It is very important to note that the results of this study cannot be generalized as it deals with a restricted clientele, and this could only add on variables and instances to form a common standpoint for the other hotel managers.