The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.

This research aims to identify best practices and policy guidelines that foster sustainable urban ecotourism. As urban areas continue to expand, integrating ecotourism into urban planning emerges as a critical approach to sustainable development. This paper compares the policies and practices of urban ecotourism development in Thailand and China, aiming to construct a sustainable framework applicable to urban ecotourism development. Employing a comparative literature review, this research synthesizes findings from peer-reviewed journals, governmental reports, and case studies published between 2000 and 2024. The analysis focuses on the policies and practices adopted by Thailand and China to promote urban ecotourism, examining their effectiveness, challenges, and outcomes. The review shows distinct approaches in the two countries, with Thailand emphasizing community-based practices and stakeholder involvement and China primarily focusing on top-down policy initiatives for urban ecotourism development. Despite differing strategies, both countries demonstrate a commitment to integrating ecotourism into urban development plans. From the environmental, socio-cultural, and economic three dimensions, key successes include enhanced biodiversity conservation, increased local community participation, and improved tourist satisfaction. Challenges such as inadequate policy implementation, environmental degradation, and the sustainability of ecotourism practices are also discussed. The conclusion is that a holistic approach to urban ecotourism development that aligns policy and practice with the principles of sustainability is meaningful. The proposed framework offers actionable insights for policymakers, urban planners, and ecotourism practitioners aiming to use the potential of ecotourism as a tool for sustainable urban development in Thailand, China, and beyond.

As social growth and educational concepts continue to evolve, college libraries, as hubs of cultural innovation and inheritance, are crucial in advancing the practice of great traditional culture aesthetic teaching. Based on the special status and resource advantages of college libraries, this paper explores the paths and approaches colleges libraries take in advancing the practice of aesthetic education of excellent traditional culture by combining the connotation and characteristics of excellent traditional culture. With a study of the research and case studies that concentrate on the planning of cultural events, the development of collection resources, and the use of digital innovation, it suggests a workable path. The goal is to give university libraries theoretical direction and useful references so they can carry out the aesthetic education of superior traditional culture.

The operational performance of container ports is crucial for efficient logistics and trade. However, there is limited understanding of how external integration through Customer and Supplier Integration (SCI-CI and SCI-SI) impacts port operational performance (POP), particularly in emerging markets like Oman. This study addresses this gap by examining the relationship between SCI-CI, SCI-SI, and POP, and explores the mediating role of supply chain management (SCM) practices in this context. Using the Resource-Based View (RBV) as the theoretical framework, the study employed a quantitative cross-sectional survey method. A total of 377 questionnaires were distributed to managers at Sohar and Salalah ports, with 331 usable responses obtained, representing an 88 percent response rate. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that SCI-CI and SCI-SI have significant direct and indirect positive effects on POP, and they directly influence SCM practices. SCM practices, in turn, significantly enhance POP. Notably, SCM practices partially mediate the relationship between SCI-CI and SCI-SI with POP. These findings underscore the strategic importance of external integration and SCM practices as internal resources for improving port performance. This research provides valuable insights for decision-makers and policymakers in optimizing port operations.

This study aims to examine whether banks are compliant with adopting sustainability regulations and guidelines, and how they disclose their sustainable finance activities in sustainability reporting by providing case of Indonesian banking. Previous research provided discussions on the role of governance in supporting many variables as quantitative studies, but failed to demonstrate on going practices of how banking industries implement sustainable finance governance. Hence, this study provides originality by analyzing the extend of disclosures in order to evaluate their commitments in responding to sustainability regulations and guidelines, through disclosures of economic, environment, social, and governance (EESG) information in annual and sustainability reports. The samples were undertaken by examining the contents of sustainability and annual reports published for the financial year 2016 to 30 June 2021, for the Indonesian banks listed in business category 4, business category 3, and international banks, with the total of 202 reports. The results indicate that the implementation of sustainable finance in EESG information increases annually with social performances are the highest information disclosed, while the governance and economic information received the lowest level of disclosure. Results of this study will benefit policymakers, banks, and related companies to understand sustainable finance governance, and reveal the importance the role of banking industries to support Sustainable Development Goals (SDGs). Providing the insights of the ongoing discussions are expected to suggest following actions for further policies to support the implementation of sustainable finance, in particular to establish sustainability governance as a foundation of commitments, beyond complying to regulations.

Soil erosion is characterized by the wearing away or loss of the uppermost layer of soil, driven by water, wind, and human activities. This process constitutes a significant environmental issue, with adverse effects on water quality, soil health, and the overall stability of ecosystems across the globe. This study focuses on the Anuppur district of Madhya Pradesh, India, employing the Revised Universal Soil Loss Equation (RUSLE) integrated with Geographic Information System (GIS) tools to estimate and spatially analyze soil erosion and fertility risk. The various factors of the model, like rainfall erosivity (R), soil erodibility (K), slope length and steepness (LS), conservation practices (P), and cover management factor (C), have been computed to measure annual soil loss in the district. Each factor was derived using geospatial datasets, including rainfall records, soil characteristics, a Digital Elevation Model (DEM), land use/land cover (LULC) data, and information on conservation practices. GIS methods are used to map the geographical variation of soil erosion, providing important information on the area’s most susceptible to erosion. The outcome of the study reveals that 3371.23 km², which constitutes 91% of the district’s total area, is identified as having mild soil erosion; in contrast, 154 km², or 4%, is classified as moderate soil erosion, while 92 km², representing 2.5%, falls under the high soil erosion category. Ad