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.

Presented article takes a study done by researchers Davari & Strutton in the US in 2014 and replicated the same approach and methodology in evaluating how green marketing mix elements (product, price, promotion, place) influence brand associations, grand loyalty, perceived brand quality, and brand trust, in the context of retail chain stores in Czechia. The reason for this is the fact that the issue of reconciling pro-environmental beliefs of consumers with their real behavior is still topical. Businesses need to be careful with their green claims and focus on authentic green marketing in order to attract and retain the trust of environmentally conscious consumers in the long term. The research employs quantitative data analysis, drawing data from the survey, which was run online for five weeks and collected 4700 responses. The respondents are people who live in Czechia and have shopped in one of five stores at least during the last month. The reason for focusing on the Czechia is primarily the fact that green marketing is basically only on the rise here, while greenwashing still remains a significant problem. Six hypothesis were formulated, and linear regression analysis was used to test them. Key findings of the research revealed that green products and promotions positively influence brand associations and perceived brand quality, while green promotions significantly enhance brand loyalty and trust. Additionally, there was observed influence of consumers´ environmental concerns and consideration of future consequences significantly moderating the relationship between green marketing and brand equity. The findings provide insight for businesses to integrate green marketing strategies to increase brand trust, loyalty, and perceived quality while environmentally conscious consumers.

Continuous usage is crucial for ensuring the longevity of technological advancements. The success of e-government is contingent upon its ongoing use, rather than its initial acceptance. Nevertheless, there has been a dearth of scholarly research on the ongoing use of e-government services. The objective of this study was to identify the primary factors that influences the continued use of e-government services in Indonesia. The research model was created by integrating both Expectation Confirmation Model and Technology Acceptance Model, two theories that are frequently employed in the adoption of technology. The data was obtained by administering an online survey to 217 Indonesian citizens who had previously utilized the Online Citizen Aspiration and Complaints Service (LAPOR) e-Government services. The results indicate that perceived ease of use had a substantial impact on citizen satisfaction and perceived usefulness. In contrast to previous research conducted in the context of e-Government, it was found that perceived usefulness did not have a significant correlation with the intention to continue using the system. The most significant predictor of continued intention to use was citizen satisfaction. Surprisingly, satisfaction was more significantly influenced by perceived ease of use than perceived usefulness. The implications of these findings are elaborated upon.

This study aims to explore the perceptions of the Scholarship of Teaching and Learning (SoTL) of primary and secondary school teachers in C City, China, as well as the challenges they face in developing these abilities. Through narrative inquiry involving five current teachers, the research collected their personal experiences in the development of teaching and academic abilities, with data gathered through semi-structured interviews. The findings reveal that teachers are primarily driven by external forces, professional identity, personal growth, and the need to improve teaching quality in their efforts to enhance teaching and academic abilities. However, they also encounter challenges such as teaching pressures, time management difficulties, insufficient school support, and declining energy. To overcome these obstacles, teachers have adopted strategies such as time management, task allocation, and cognitive enhancement. The study concludes by recommending that through the combined efforts of teachers, schools, and society, a strong professional belief system should be established, and a supportive environment should be created to collaboratively promote the development of teaching and academic abilities among primary and secondary school teachers, thereby fostering their professional growth.

Colonialism has had a profoundly negative impact on national consciousness. Although the Republic of Kazakhstan has gained independence, it has not yet fully overcome the adverse effects of colonialism on its national consciousness. A portion of the Kazakh people has been Russified. Meanwhile, the younger generation, raised in their native language, either lacks a deep understanding of or is gradually forgetting the foundations of national identity that date back to ancient times. During the Soviet era, communist ideology prevented the population from truly knowing their history, traditions, and beliefs. In this context, literature plays a crucial role in reviving national memory. This article examines the concept of personality in literary works and the uniqueness of national identity based on the works of several contemporary authors. The introduction provides an overview of researchers’ conclusions related to the concept of personality. The ancient origins of national identity—sacred elements, rituals, shamanism, and the mystical connections between humans, nature, and animals—as depicted in literary works are analyzed within the dynamics of the present day, alongside the fates of the characters. The desecration of sacred elements is not merely ignorance but a sign of the erasure of national memory; rituals are not just words but embody sacred concepts accumulated from centuries of the people’s experience, which are reflected in the works. Accordingly, the research article analyzes and provides examples from several literary works. In compiling conclusions about the concept of personality, the study utilized descriptive, biographical, and socio-psychological methods to describe national identity in literary works and its ancient manifestations, as well as the depiction of sacred elements and rituals.

The article examines the current state of fertility processes in Kazakhstan, the diversity of reproductive scenarios, and the reasons for their formation. The authors proceed by analysing the sovereign demographic system formed in Kazakhstan in the first quarter of the 21st century based on the Kazakh ethnic group. Cluster analysis was performed for demographic zones, considering indicators such as the proportion of Kazakhs in the urban population and the total fertility rate in cities. We believe that case technology allows us to demonstrate the differences in the reproductive attitudes and behaviour of urban Kazakhs, ultimately determining the trends in reproductive processes in the country. The focus is given to the socio-cultural and socio-economic differences across the regions of Kazakhstan and their impact on fertility processes in the context of the accelerated urbanisation of Kazakhs. The main variants of adaptation of the reproductive behaviour of Kazakhs to new urban living conditions are described, and an assumption is made about further prospects for maintaining or changing birth rates in Kazakhstan.