This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

This research is based on the condition of the ever-rampant events of illegal logging perpetrated by companies in various areas in Indonesia and Malaysia. The issue of corporate illegal logging happened due to a concerning level of conflict of interest between companies, the government, and local societies due to economic motives. this paper aims to analyze the law enforcement on corporate illegal logging in Indonesia and Malaysia as well as the law enforcement on corporate illegal logging that is based on sustainable forestry. this research used the normative legal approach that was supported by secondary data in the forms of documents and cases of illegal logging that happened in Indonesia and Malaysia. this paper employed the qualitative analysis. Results showed that Indonesia had greater commitment and legal action than Malaysia because Indonesia processed more illegal logging cases compared to Malaysia. But mere commitment is not enough as the illegal logging ratio in Indonesia compared to timber production is 60%. meanwhile, in Malaysia, it is 35%. This shows that the ratio of law enforcement in Malaysia is more effective when comparing the rate of illegal logging and timber production. The phenomenon of forest destruction in Indonesia happened due to a disharmonic situation or an improper social relationship between society, the regional government, the forestry sector, business owners, and the law-enforcing apparatus. The sustainable forest-based law enforcement concept against corporate illegal logging is carried out through the integration approach that involves various parties in both countries.

In order to explore how hygiene factors and motivational factors indirectly affect job satisfaction through teacher self-efficacy. Based on the two factor theory and Teacher Job Satisfaction Survey (TJS), this study analyzes how hygiene factors and motivational factors indirectly affect job satisfaction through teacher self-efficacy. The study collects valid questionnaires from 120 teachers and conducts mediation analysis using structural equation modeling. From the results, teacher self-efficacy had obvious mediating effects between hygiene factors and job satisfaction (β > 0.6, P < 0.001), as well as between motivational factors and job satisfaction (β > 0.6, P < 0.001). This discovery not only provides new perspectives and strategies for improving teacher job satisfaction, but also emphasizes the importance of enhancing teacher self-efficacy in improving job satisfaction. In addition, the study provides strong empirical evidence for education management departments and school leaders to formulate more effective teacher development policies and management measures, which has positive theoretical and practical significance for improving education quality and promoting education reform.

Delay is the leading challenge in completing Engineering, Procurement, and Construction (EPC) projects. Delay can cause excess costs, which reduces company profits. The relationship between subcontractors and the main contractor is a critical factor that can support the success of an EPC project. The problematic financial condition of the main contractor can cause delay in payments to subcontractors. This research will set a model that combines the system dynamics and earned value method to describe the impact of subcontractor advance payments on project performance. The system dynamics method is used to model and analyze the impact of interactions between variables affecting project performance, while the earned value method is applied to quantitatively evaluate project performance and forecast schedule and cost outcomes. These two methods are used complementarily to achieve a holistic understanding of project dynamics and to optimize decision-making. The designed model selects the optimum scenario for project time and costs. The developed model comprises project performance, costs, cash flow, and performance forecasting sub-models. The novelty in this research is a new model for optimizing project implementation time and costs, adding payment rate variables to subcontractors and subcontractor performance rates. The designed model can provide additional information to assist project managers in making decisions.

Drawing on the theoretical framework of Job Demands-Resources (JD-R), our study aims to consider how workplace antecedents of perceived quiet firing (also known as involuntary attrition), perceived co-worker support, and experience (tenure at an organization) may influence quiet quitting behavior. Data were collected via questionnaire responses from 209 workers in India who had graduated from university within the last 7 years. The findings show that (1) perceived quiet firing is positively associated with quiet quitting; (2) perceived co-worker support is negatively associated with quiet quitting; (3) experience moderates the positive association between perceived quiet firing and quiet quitting in such a way that the relationship is weaker as one’s tenure at an organization increases; and (4) experience does not moderate the negative association between perceived co-worker support and quiet quitting. The study’s contributions come from understanding how the interplay of demands (i.e., perceived quiet firing) and resources (i.e., perceived co-worker support and experience) determine quiet quitting behaviors in the workplace. Additionally, the temporal dimension of experience facilitates the acquisition of organizational-specific knowledge and resources. In contrast, perceptions of co-worker support appear specific to a given point in time. Policy implications come from providing guidance to organizations on how to reduce quiet quitting behaviors by ensuring that the resources available to employees exceed the demands placed on them.

In the context of Vietnam’s extensive international integration, economic concentration emerges as a pivotal strategy employed by businesses across various sectors, notably the retail industry, to foster expansion and bolster competitiveness within the market. As this trend evolves, it necessitates the formulation by the Vietnamese Government of a comprehensive and stringent legal framework tailored to regulate economic concentration among enterprises. Such measures are imperative to preclude the curtailment of market competition, which could potentially undermine the equity and vitality of the business environment in Vietnam. This paper meticulously examines and elucidates theoretical nuances surrounding economic concentration in the retail sector. Additionally, it scrutinizes the current landscape, assessing the impact of extant legislation governing economic concentration and the efficacy of enforcement activities in this realm within the Vietnamese retail sector. Consequently, the paper proffers judicious recommendations to enhance the efficacy of legal mechanisms governing economic concentration to foster competition and fortify Vietnam’s overall economic prowess, particularly within the retail sector.