This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

This research is based on the condition of the ever-rampant events of illegal logging perpetrated by companies in various areas in Indonesia and Malaysia. The issue of corporate illegal logging happened due to a concerning level of conflict of interest between companies, the government, and local societies due to economic motives. this paper aims to analyze the law enforcement on corporate illegal logging in Indonesia and Malaysia as well as the law enforcement on corporate illegal logging that is based on sustainable forestry. this research used the normative legal approach that was supported by secondary data in the forms of documents and cases of illegal logging that happened in Indonesia and Malaysia. this paper employed the qualitative analysis. Results showed that Indonesia had greater commitment and legal action than Malaysia because Indonesia processed more illegal logging cases compared to Malaysia. But mere commitment is not enough as the illegal logging ratio in Indonesia compared to timber production is 60%. meanwhile, in Malaysia, it is 35%. This shows that the ratio of law enforcement in Malaysia is more effective when comparing the rate of illegal logging and timber production. The phenomenon of forest destruction in Indonesia happened due to a disharmonic situation or an improper social relationship between society, the regional government, the forestry sector, business owners, and the law-enforcing apparatus. The sustainable forest-based law enforcement concept against corporate illegal logging is carried out through the integration approach that involves various parties in both countries.

Presented article takes a study done by researchers Davari & Strutton in the US in 2014 and replicated the same approach and methodology in evaluating how green marketing mix elements (product, price, promotion, place) influence brand associations, grand loyalty, perceived brand quality, and brand trust, in the context of retail chain stores in Czechia. The reason for this is the fact that the issue of reconciling pro-environmental beliefs of consumers with their real behavior is still topical. Businesses need to be careful with their green claims and focus on authentic green marketing in order to attract and retain the trust of environmentally conscious consumers in the long term. The research employs quantitative data analysis, drawing data from the survey, which was run online for five weeks and collected 4700 responses. The respondents are people who live in Czechia and have shopped in one of five stores at least during the last month. The reason for focusing on the Czechia is primarily the fact that green marketing is basically only on the rise here, while greenwashing still remains a significant problem. Six hypothesis were formulated, and linear regression analysis was used to test them. Key findings of the research revealed that green products and promotions positively influence brand associations and perceived brand quality, while green promotions significantly enhance brand loyalty and trust. Additionally, there was observed influence of consumers´ environmental concerns and consideration of future consequences significantly moderating the relationship between green marketing and brand equity. The findings provide insight for businesses to integrate green marketing strategies to increase brand trust, loyalty, and perceived quality while environmentally conscious consumers.

The implementation of government decentralization in Indonesia is facing regulatory problems for autonomous regions’ financing sources. Therefore, attention to regional finance is increasingly needed given that autonomous regions are required to carry out various central government interests in addition to their affairs. This leads to a split of power over financing development policy by the regional government. However, this does not mean that the local government’s financial needs must be free from the central government’s intervention. This study briefly compares financing regional autonomy in Indonesia, France, Germany and Thailand. The results show that the distribution of financial resources between the central government and regional governments is inconsistent with Article 18A section 2 of Law No.1/2022. The results also show that the provisions of various sources of taxation and levy have not met the financial needs of regions in Indonesia. Financial balance in the form of Natural Resources Production Sharing Fund from various natural resources owned by regions that only share unrenewable resources such as mining excavated materials remains unequally distributed between regions that have natural resources.

Water splitting has gained significant attention as a means to produce clean and sustainable hydrogen fuel through the electrochemical or photoelectrochemical decomposition of water. Efficient and cost-effective water splitting requires the development of highly active and stable catalysts for the oxygen evolution reaction (OER) and hydrogen evolution reaction (HER). Carbon nanomaterials, including carbon nanotubes, graphene, and carbon nanofibers, etc., have emerged as promising candidates for catalyzing these reactions due to their unique properties, such as high surface area, excellent electrical conductivity, and chemical stability. This review article provides an overview of recent advancements in the utilization of carbon nanomaterials as catalysts or catalyst supports for the OER and HER in water splitting. It discusses various strategies employed to enhance the catalytic activity and stability of carbon nanomaterials, such as surface functionalization, hybridization with other active materials, and optimization of nanostructure and morphology. The influence of carbon nanomaterial properties, such as defect density, doping, and surface chemistry, on electrochemical performance is also explored. Furthermore, the article highlights the challenges and opportunities in the field, including scalability, long-term stability, and integration of carbon nanomaterials into practical water splitting devices. Overall, carbon nanomaterials show great potential for advancing the field of water splitting and enabling the realization of efficient and sustainable hydrogen production.

Dong brocade, a fabric renowned for its intricate patterns and ethnic symbolism, has been woven by the Dong people for generations, showcasing their cultural significance. Traditional plant dyeing technology is one of the main aspects of Dong brocade but the documentation and understanding of this is still rather limited. With regard to the use of plant dye in Dong brocade, it is not as well explored as it should be since it has a traditional aspect. The main purpose is to investigate and apply the traditional plant dyeing technique to Dong brocade for the improvement of that sustainable concept and the preservation of cultural assets. Therefore, 121 Dong villagers were interviewed to elicit their awareness regarding prehistoric plant dyeing. By observing the dyeing conditions, this study provided accurate perception and learned how to differentiate between natural and synthetic mordants through ethnobotanical perception. The strategy is intended to integrate sustainable products into Dong brocade, employing orthogonal array development to find the right dyeing conditions for corresponding plant dyes. Research revealed that 8 genera of plants which include 7 species are used in dyeing Dong brocade. The findings presented in this work prove the effectiveness of the use of plant dyes in Dong brocade, showing its advantages with 30% of frequency and CI (Color Index) indices, 8% of them being cultural. 5 for ethnic cultural sustainment, developmental and bio-diversity reasons respectively. The unique integration between the traditional dyeing technique in Dong brocade and the utilization of sustainable resources is very promising for the improvement of identity enhancement and embodiment, and the preservation of the environment.