In engineering, a design is best described based on its alternative performance operation. In this paper, an electric power plant is analysed based on its effective operational performance even during critical situation or crisis. Data is generated and analysed using both quantitative and qualitative research approach. During maintenance operation of an electric power plant, some components are susceptible to wide range of issues or crises. These includes natural disasters, supply chain disruptions, cyberattacks, and economic downturns. These crises significantly impact power plant operations and its maintenance strategies. Also, the reliable operation of power plants is often challenged by various technical, operational, and environmental issues. In this research, an investigation is conducted on the problems associated with electric power plants by proposing a comprehensive and novel framework to maintenance the power plant during crises. Based on the achieved results discussed, the framework impact and contribution are the integration of proactive maintenance planning, resilient maintenance strategies, advanced technologies, and adaptive measures to ensure the reliability and resilience of electric power plant during power generation operations in the face of unforeseen challenges/crisis. Hypothetical inferences are used ranging from mechanical failures to environmental constraints. The research also presents a structured approach to ensure continuous operation and effective maintenance in the electric power plant, particularly during crisis (such as environmental issues and COVID-19 pandemic issues).

This research intends to find out the compliance acts based on the manufacturing industry of Bangladesh and lead to the development of the integrated theory of compliance model. There are several compliance regulations, that are separately dealt with in any manufacturing organization. These compliance regulations are handled at various ends of the organization making the process quite scattered, time-consuming, and tedious. To fix this problem, the integration of organizational compliance regulations is brought under one platform. Researchers have applied the qualitative approach with multiple case studies methodology scrutinizing the in-depth interviews and transcripts. Furthermore, the NVIVO tool has been used to analyze, where the necessary themes of the Organizational Compliance Regulations are found. Therefore, we have proposed a conceptual framework to inaugurate a standalone combined framework, which is an innovative and novel measure.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.