This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

This research calls for intellectual and methodological unity among Muslims considering the current fragmentation and disintegration affecting the community. It emphasizes the need for cohesion, moving away from confrontations with differing ideas and interpretations. The study highlights a key aspect of tolerance ethics, a trait exemplified by esteemed jurists throughout history, who incorporated these values into their writings and actions as a model for future generations. Their respectful conduct in dialogues, debates, and interactions with opposing views serves as a guiding example. Key themes include decorum towards differing opinions, the avoidance of offensive language, and fairness in judgments, refraining from examining others’ intentions. These principles of tolerance are evident in historical and biographical works, showcasing the jurists’ ethical approach and intellectual maturity in addressing both minor and major disagreements, reflecting an ethical dimension in their discourse.

This paper studies the product language construction of the twisted porcelain cultural heritage. Through field research, we collected and sorted out samples of twisted porcelain products, explored the product language characteristics of twisted porcelain from multiple aspects such as production process, product shape, and product color, interpreted cultural value, captured potential connotations, extracted representative words from user comments, quantified the relationship between users and twisted porcelain culture, realized the construction and transmission of traditional cultural language information, conveyed the traditional cultural information of the product to users, and promoted the sustainable dissemination and development of this cultural heritage. The research results show that after mining and extraction at the level of twisted porcelain characteristics, the core language constructs the cultural expression of twisted porcelain products, which is more in line with the needs of the market and users, and has the potential to be developed and disseminated using the language generation of cultural heritage products.

This article analyses the complex factors contributing to rising medical expenses, focusing on the senior citizen demographic in Malaysia. With the global aging population, notably in lower and middle-income countries, the study highlights the escalating medical and health insurance costs, driven by age, income source, modern healthcare, and geographical residence. The research draws on an extensive literature review, demographic analysis, and quantitative methods to examine these determinants. It critically analyzes Malaysia’s healthcare system, which operates on a dual-tier model, and the financial burden placed on senior citizens. The findings indicate that age, source of income, and geographical residence significantly influence medical expenses, whereas modern healthcare’s impact is not statistically significant. The study calls for government intervention, insurance industry adjustments, and private sector support to mitigate the financial strain on senior citizens. Recommendations include tax relief adjustments, National Health Insurance Scheme implementation, and employment sustainability for seniors. This research provides some recommendations to policymaking, the insurance industry, and academia by providing insights into managing the healthcare needs of an aging population sustainably.

Currently, numerous companies intend to adopt digital transformation, seeking agility in their methodologies to reinvent products and services with higher quality, reduced costs and in shorter times. In the Peruvian context, the implementation of this transformation represents a significant challenge due to scarcity of resources, lack of experience and resistance to change. The objective of this research is to propose a digital transformation model that incorporates agile methodologies in order to improve production and competitiveness in manufacturing organizations. In methodological terms, the hypothetical deductive method was used, with a non-experimental cross-sectional design and a quantitative, descriptive and correlational approach. A questionnaire was applied to 110 managers in the manufacturing sector, obtaining a Cronbach’s alpha coefficient of 0.992. The results reveal that 65% of the participants consider that the level of innovation is regular, 88% think that the competition in their companies is of a regular level, and 76% perceive that the level of change is deficient. The findings highlight the importance of digital transformation in manufacturing companies, highlighting the adoption of agile methodologies as crucial to improving processes and productivity. In addition, innovation is essential to developing high-quality products and services, reducing costs and time. Digital transformation with agile methodologies redefines the value proposition, focusing on the customer and improving their digital experience, which differentiates companies in a competitive market.