This study investigates the impact of digital payment infrastructure accessibility on the social influence of microenterprises in Barranquilla, Colombia, while examining the mediating roles of financial inclusion, digital literacy, social support networks, and collaboration with social innovation initiatives. Employing a mixed-methods approach, the study analyzes data from a sample of 25 microenterprises operating in various sectors. The findings, based on statistical techniques such as multiple regression, path analysis, and structural equation modeling (SEM), provide strong evidence for the positive influence of digital payment infrastructure accessibility on the social relationship of microenterprises. The results also highlight the crucial roles played by financial inclusion and social support networks in mediating this relationship. The study contributes to the growing body of literature on the factors driving the social effect of microenterprises and offers valuable insights for policymakers and practitioners aiming to foster inclusive economic development in the region. The findings suggest that investing in the development and expansion of digital payment systems, alongside efforts to promote financial inclusion and strengthen social support networks, can have far-reaching benefits for microenterprises and their communities.

The COVID-19 pandemic has fundamentally transformed the global education landscape, compelling institutions to adopt e-learning as an essential tool to sustain academic activities. This research examines the critical impact of e-learning on arts and science college students in Coimbatore, with an emphasis on its influence on their readiness for campus recruitment. Using a survey of 300 students, this study investigates their perceptions of online education, highlighting both its advantages, such as flexibility and accessibility, and its challenges, including engagement barriers and technical limitations. Data was collected through structured questionnaires and analyzed using statistical methods to draw meaningful insights. The research also explores the efficacy of online assessments in recruitment processes and assesses students’ awareness of available e-learning platforms and courses. The urgency of this study lies in addressing the pressing need to optimize digital education models as institutions globally transition toward blended learning post-pandemic. The findings underline the dual potential and limitations of e-learning, concluding with actionable recommendations to enhance its effectiveness, particularly in preparing students for competitive employment opportunities.

The northern territories of Russia need high-quality strategic digital changes in the structure of the regional economy. Digitalization and the introduction of digital technologies in the medium term will be able to transform economic relations in the old industrial and raw materials regions of the North, improve the quality of life of local communities. The growth of digital inequality among the regions under study leads to disproportions in their socio-economic development. The purpose of this study is to develop and test a methodology for assessing the level of development of the digital infrastructure of the Russian northern regions, including classification of an indicators system for each level of digital infrastructure, calculation of an integral index and typology of the territories under study. The objects of the study were 13 northern regions of the Russian Federation, the entire territory of which is classified as regions of the Extreme North and equivalent areas. The methodology made it possible to determine the level of technical, technological and personnel readiness of the northern regions for digitalization, to identify regions with the best solutions at each level of digital infrastructure development. The analysis of the results in dynamics helped to assess the effectiveness of regional policy for managing digitalization processes. As a result, the authors came to the conclusion that increasing the competitiveness of northern regions in the era of rapid digitalization is possible through investments in human capital and the creation of a network of scientific and technological clusters. The presented approach to assessing the development of individual levels and elements of digital infrastructure will allow for the diagnosis of priority needs of territories under study in the field of digitalization. The results of the study can form the basis for regional policy in the field of sustainable digital development of Russia.

This study investigated the use of digital story strategy in teaching Islamic education on achievement and how it affects the development of moral thinking. The quasi-experimental design was implemented as a methodology and the sample included of (60) students from the fourth grade from Abdul Rahman bin Awf School in Abha. The results showed that there are statistically significant differences at the significance level (α ≤ 0.05) between the average responses of students in the two groups in the test. The experimental group performed better than the control group. The findings also showed that there are statistically significant differences at the significance level (α ≤ 0.05) between the average responses of students in the two groups (experimental and control) in the moral thinking scale and favour of the experimental group.

The low-carbon economy is the major objective of China’s economy, and its goal is to achieve sustainable economic development. The study enriches the literature on the relationship between digital Chinese yuan (E-CNY), low-carbon economy, AI trust concerns, and security intrusion. The rapid growth of Artificial Intelligence (AI) offered more ways to achieve a low-carbon economy. The digital Chinese yuan (E-CNY), based on the AI technique, has shown its nature and valid low-carbon characteristics in pilot cities of China, it will assume important responsibilities and become the key link. However, trust concerns about AI techniques result in a limitation of the scope and extent of E-CNY usage. The study conducts in-depth research from the perspective of AI trust concerns, explores the influence of E-CNY on the low-carbon economy, and discusses the moderating and mediating mechanisms of AI trust concerns in this process. The empirical data results showed that E-CNY positively affects China’s low-carbon economy, and AI trust concerns moderate the positive impact. When consumers with higher AI trust concerns use E-CNY, their feeling of security intrusion is also higher. It affects the growth of trading volume and scope of E-CNY usage. Still, it reduces the utility of China’s low-carbon economy. This study provides valuable management inspiration for China’s low-carbon economy.

Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.