Low levels of financial literacy cause people to have lower savings rates, higher transaction costs, larger debts and the loans acquisition with higher interest rates, therefore it becomes relevant to analyze the determinants of financial literacy. The aim of this research is to identify whether there is an association between the financial literacy level and sociodemographic characteristics. The Mexican Petroleum Company (Pemex) employees is the population analyzed. Pemex is the state-owned oil and natural gas producer, transporter, refiner and marketer in Mexico. A non-probabilistic convenience sampling was performed and 404 responses were obtained. The analysis of data was carried out with the Bayesian method. The results show that there is an association between Pemex employees’ level of financial literacy and their level of education, income, age and type of retirement saving. No association was found between their level of financial literacy and gender, marital status and whether or not they have children.

This scholarly article aims at analyze the obstacles encountered by teachers who specialize in the transition from early childhood education to primary education, as well as the possible areas for their growth and progress. Through the utilization of a combination of qualitative and quantitative research methods, along with detailed case studies, we have identified a number of major challenges faced by these teachers. These challenges primarily center around psychological stress, disparities in educational philosophies, and the task of bridging the gap between home and kindergarten education. To promote the professional development of teachers specializing in this transition in the future, it is crucial to prioritize their mental well-being, implement policy reforms, and emphasize the importance of comprehensive qualities and innovative pedagogical approaches.

This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

In the current context of new engineering, the teaching of the course "Civil Engineering Construction Organization and Management" should be targeted and focused. In terms of setting up the course content, schools need to engage in extensive communication and cooperation with enterprises and industry associations, and integrate more practical education elements into the teaching methods to ensure that students can achieve a unity of knowledge and action; In relevant course teaching, teachers should also introduce more ideological and political elements to improve students' ideological and moral literacy. This article analyzes and explores the teaching reform of the course "Civil Engineering Construction Organization and Management" in the context of the new engineering discipline.