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.

Under the background of the continuous development of science and technology, the era of big data has come in an all-round way, and big data technology has also been widely used in the education industry. The course of financial management in applied colleges and universities is a highly applied course, which focuses on the substance of the course. Teachers need to create a good learning environment for students with the help of information technology, and constantly cultivate students' professional skills and professionalism. In order to improve the quality of financial management courses in colleges and universities, this paper mainly analyzes the management courses in application-oriented colleges and universities, expounds the factors affecting the practical teaching quality of management courses in colleges and universities, and analyzes the teaching methods of management courses in application-oriented colleges and universities. Finally, it is concluded that only when teachers constantly improve their teaching level, can students' learning level be improved by combining theory with practice.

In April 2023, the government of Changshu City, in Jiangsu Province, China, announced that it would officially use digital Chinese Yuan (E-CNY) as a method of wage payment to the government and state-owned enterprises staff starting in May. With the gradual improvement and application of E-CNY technologies, such as no electricity, no internet payment (offline payment), and the programmability of smart contracts, E-CNY will be officially used in China. CNN said China is on the verge of a cashless society. The advantages of E-CNY have a positive role in promoting the Chinese government’s implementation of the development goals of a low-carbon and sustainable economy. However, artificial intelligence (AI) trust concerns are the primary bottleneck in the current development based on intelligent algorithms and digital information technology. AI trust concerns are affecting the scope of use of E-CNY, and it may need to achieve effective scale-use, making it promote low-carbon and sustainable development. From the industry perspective, this article selects the housing rental enterprises, which are challenging to develop and energy-intensive, to analyze the theoretical approach and practical impact of E-CNY in promoting the low-carbon and sustainable development of China’s rental housing economy. Meanwhile, from the perspective of Chinese consumers, the impact of AI trust concerns on E-CNY in promoting low-carbon and sustainable development is analyzed in this article.

The financial inclusion program in Asia has begun to be carried out intensively, focusing on increasing public access, especially for people who have yet to enjoy banking services. This makes financial inclusion one of the development focuses in the financial sector in various countries, especially in the Asian region. This study compares the financial inclusion level and socioeconomic variables’ influence on financial inclusion in Asian countries in 2010–2022. To compare the level of financial inclusion in several Asian countries, the Index of Financial Inclusion (IFI) analysis method was used, while to examine the relationship between socioeconomic variables on financial inclusion, the Ordinary Least Square (OLS) method was used with an estimation technique, in the Fixed Effects Model approach. The results of this study indicate that, in general, financial inclusion in several Asian countries is mainly influenced by the usability dimension. In addition, only the variable GDP per capita is partially influential. While other variables, namely, the unemployment rate and population in rural areas, significantly influence the financial inclusion index.

Targeted Poverty Alleviation refers to the targeted funding work completed in the process of higher education development. However, at present, in the process of implementing the requirements of Targeted Poverty Alleviation in China's universities, some students' families are difficult to complete identification, and there are also some problems in the information management of the funders, which has seriously affected the funding for students with financial difficulties in their families during the period of higher education in China. With the rapid development and progress of Big data technology, through the establishment of a sound information technology system, we must help students actively change the funding model in the future and greatly improve the funding, which is of great significance to the development of university funding supervision and management.

In light of the metaverse’s vast expansion, it’s a crucial intellectual platform that’s transforming the video game industry and spurring creative innovation and technological advancement. Considering the distinctive niche that Taiwan occupies within the realm of the video game industry, this study uses a total of 11 video game companies in Taiwan as samples. The study spans a period of 16 years, from 2007 to 2022, and utilizes the random effect regression model for analysis. The study results illustrate that intellectual capital efficiency exerts varying contributions to the creation of value across different corporate value indicators within the video game industry. Among the factors, HCE, SCE, and CEE demonstrate the highest explanatory power for ROE, reaching up to 82.23%. Following this, they account for 73.57% of the variance in market share, but only a meager 13.67% for Tobin’s Q. This study is the empirical evidence that different methods of measuring intellectual capital and various definitions of value creation in an industry may lead to divergent results and managerial implications in intellectual capital research. Hence, it is worthwhile for subsequent studies to continue clarifying and delving deeper into these aspects.