Amidst China’s burgeoning population and rapid technological strides, this study explores how elderly citizens navigate and embrace electronic governance (e-governance) platforms. Addressing a crucial gap in knowledge, we delve into their limited digital fluency and its impact on e-governance adoption. Our meticulously crafted online survey, distributed via WeChat across significant cities (Beijing, Shanghai, Tianjin, Changsha), yielded 396 responses (384 analyzable). Utilizing Structural Equation Modeling (SEM), we unearthed key influencers of subjective norms, including perceived ease and usefulness, trust, supportive conditions, and past tech exposure. These norms, in turn, positively shape attitudes. Crucially, educational background emerges as a moderator, amplifying the positive link between attitudes and e-governance engagement intent. This underscores the necessity of an inclusive, customized e-governance approach, offering valuable policy insights and advocating for holistic solutions for older adults. Our research yields empirical and theoretical contributions, paving the way for actionable Social Sustainability Marketing Technologies in China, particularly championing digital inclusivity for seniors.

This study aims to structure guidelines for an intervention model from the perspective of Integral Project Management to improve the competitiveness level of cacao associations in south region of Colombia. The research followed a mixed-method approach with a non-experimental cross-sectional design and a descriptive scope. The study employed a stage-based analytical framework which included: identifying the factors influencing the competitiveness of the cacao sector; grouping these factors under the six primary determinants of competitiveness with reference to Porter’s Diamond Model; and proposing guidelines for an intervention model to enhance the competitiveness of the studied associations through project management. The first stage was conducted via literature review. The second stage involved primary data collected through surveys and interviews with the associations, members, and cacao sector experts in Huila. The third stage entailed grouping the factors within the main determinants that promote and limit the competitiveness of the cacao sector in the context of Porter’s Diamond Model. Based on the analysis of the corresponding restrictive and promoting factors, strategic recommendations were formulated for the various sector stakeholders on the measures that can be adopted to address restrictive factors and maintain promoting factors to enhance and sustain the sector's competitiveness.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

This study investigates the role of Chat-GPT with augmented reality applications in enhancing tourism experiences in Thailand, focusing on behavioral intentions and innovation adoption to reduce stress in the tourism industry. The research addresses two key objectives: identifying factors driving consumers’ behavioral intentions to adopt AR apps and evaluating the robustness of a modified innovation framework for analyzing these intentions. A conceptual model integrating innovativeness, attitudes, perceived enjoyment, and revisit intentions was developed and tested using Structural Equation Modeling with data from 430 Thai tourists who have one to three years of mobile application experience. The findings highlight that service and technology innovation significantly influence perceived enjoyment and attitude, which in turn mediate the impact on behavioral intention to adopt augmented reality applications. At a significance level of p < 0.001, perceived enjoyment and attitude were identified as critical determinants of BI, underscoring the importance of intrinsic user experiences. Tourists are more likely to adopt augmented reality technologies based on personal perceptions and enjoyment rather than external recommendations. This research provides actionable insights for stakeholders in the tourism technology ecosystem, including technology providers, marketers, and policymakers. By emphasizing the interplay of social, emotional, and hedonic factors in shaping user attitudes, the study introduces a robust framework for advancing augmented reality applications in tourism. The findings underscore the importance of user-centric design to drive technology adoption and offer strategic guidance for developers and entrepreneurs aiming to enhance tourism experiences through innovative augmented reality solutions.

The application of optimization algorithms is crucial for analyzing oil and gas company portfolio and supporting decision-making. The paper investigates the process of optimizing a portfolio of oil and gas projects under economic uncertainty. The literature review explores the advantages of applying various optimizers to models that consider the mean and semi-standard deviations of stochastic multi-year cash flows and revenues. The methods and results of three different optimization algorithms are discussed: ranking and cutting algorithms, linear (Simplex) and evolutionary (genetic) algorithms. Functions of several key performance indicators were used to test these algorithms. The results confirmed that multi-objective optimization algorithms that examine various key performance indicators are used for efficient optimization in oil and gas companies. This paper proposes a multi-criteria optimization model for investment portfolios of oil and gas projects. The model considers the specific features of these projects and is based on the Markowitz portfolio theory and methodological recommendations for project assessment. An example of its practical application to oil and gas projects is also provided.

The ongoing railway reforms in Ukraine are crucial for the country’s integration into the European Union’s transportation network. A major challenge lies in the difference in track gauge widths: Ukraine predominantly uses a 1520 mm gauge, while European countries utilize a 1435 mm gauge. This 85 mm difference presents significant logistical and operational barriers, hindering smooth cross-border trade and travel. The study examines the current state of Ukraine’s railway system, highlighting the urgent need for infrastructure modernization to meet European standards. Methods include a comparative analysis of Ukraine’s railway network with those of EU member states, focusing on integration challenges and potential solutions. Results indicate that aligning Ukraine’s railway with European standards could substantially enhance connectivity, reduce transit times, and foster economic growth. However, “Ukrzaliznytsia’s” slow adaptation to these necessary changes is a major roadblock. The study concludes that the construction of a standard-gauge railway linking Ukraine to the EU is vital not only for improving trade routes but also for supporting Ukraine’s broader political and economic aspirations towards EU membership. Circular economy principles, such as resource optimisation, extending the life cycle of existing infrastructure and reusing materials from dismantled railway facilities, can offer a cost-effective and sustainable approach. This infrastructural change will serve as a catalyst for deeper integration, strengthening Ukraine’s position within the European transportation network.