This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.

Maintaining balance is essential for daily activities; deficits in hearing-impaired adolescents can severely impact their academics and daily life. Suspension training is employed to enhance the coordination of multiple muscle groups within the body and ultimately to improve balance. A total of 105 students with non-genetic hearing impairments, comprising 65 boys and 40 girls, participated in the study. Balance training using the TRS suspension belt included exercises such as prone elbow brace, supine back brace, kneeling elbow brace, lateral elbow brace, prone hip flexion, and supine hip lift. Strength training using equipment involved exercises like single-leg suspension squat, flying bird brace, supine suspension arm flexion, seated static brace, and standing butterfly pinch chest. The main outcome measures included static balance tests (lambda footwork, Wolfson postural stress test), dynamic balance tests (functional forward reach test, balance beam walk test), and vestibule function tests (rotation-walk test). The results of the lambda footwork and Wolfson postural stress tests revealed highly significant differences between 8 weeks and 16 weeks of intervention (p < 0.01). The Functional Forward Stretch test demonstrated a significant difference between 8 weeks of intervention and 2 weeks of intervention at 16 weeks (p < 0.05). The balance beam walking test indicated a significant improvement at 8 weeks (p < 0.05) and a highly significant improvement at 16 weeks (p < 0.01). In the spin-walk test, no statistically significant differences were observed between the pre-experimental test, the 8-week intervention, and the 16-week intervention (p > 0.05). Leveraging the expropriation system to mediate skeletal muscle movement and muscle contraction coordination can improve balance. Suspension training significantly improved balance during activities requiring static non-interference maintenance. However, suspension training did not demonstrate a significant effect on improving vestibule function. Overall, suspension training was effective in enhancing balance in all patients with non-hereditary deafness.

The relationship between aid and corruption remains ambiguous. On the one hand, aid may benefit a country if the aid management system runs efficiently and transparently. On the other hand, aid tends to create new problems, namely corruption, especially in developing countries. This research examines the aid-corruption paradox in Indonesian provinces from a spatial perspective. The data was obtained from the Indonesian Ministry of Finance, the National Development Planning Agency of Indonesia, the Corruption Eradication Commission of Indonesia, and the Electronic Procurement Service, referring to 34 Indonesian provinces between 2011 and 2019. The research applies the spatial panel method and uses Haversine distance to construct the weighted matrix. The spatial error model (SEM) is the best for Model 1 (Grants) and Model 2 (Loans) and the best corruption model in Model 3 (Gratification). The spatial autoregressive model (SAR) is the best approach for Model 4 (Public Complaints) and Model 5 (Corruption). The findings show that there is no spatial dependence between provinces in Indonesia in terms of grants or loans. However, corruption in Indonesia is widespread.

This study explores the feminization of poverty and the dynamics of the care economy in rural areas, focusing on the municipality of Génova, Quindío, Colombia. The novelty of this study lies in its analysis of the compounded effects of the COVID-19 pandemic on women’s economic participation and care responsibilities in a rural context, offering insights relevant to Latin America. This study addresses the critical problem of how increased caregiving responsibilities and labor informality during the pandemic have disproportionately impacted economically active women, exacerbating gender inequalities. The objective is to analyze the relationship between the care economy and feminization of poverty, providing policy recommendations for post-pandemic recovery in rural settings. The methodology consisted of a two-stage approach. In the first stage, a probabilistic stratified sampling design was applied using data from the Colombian National Population and Housing Census and the Génova, Quindío, and Colombia Municipal Panel. In the second stage, fieldwork was conducted with a sample of 347 women using the RedCap application for data collection. The results indicate a significant increase in unpaid domestic and caregiving work during the pandemic, particularly for the elderly, disabled, and children. Additionally, labor informality increased, further limiting economic opportunities for women. The key conclusion is that public policies aimed at reducing gender disparities in rural labor markets must prioritize caregiving support and formal employment opportunities for women. These findings suggest that addressing the care economy is crucial for closing gender gaps and fostering equitable economic recovery in rural Latin American areas.

The COVID-19 pandemic has shifted education from traditional in-person classes to remote, online-dependent learning, often resulting in reduced learning effectiveness and satisfaction due to limited face-to-face interaction. To address these challenges, interactive teaching strategies, such as the flipped classroom approach, have gained attention. The flipped classroom model emphasizes individual preparation outside class and collaborative learning during class time, relying heavily on in-person interactions. To adapt this method to remote learning, the Remote Flipped Classroom (RFC) integrates the flipped classroom approach with online learning, allowing flexibility while maintaining interactive opportunities. RFC has incorporated short films as teaching tools, leveraging their ability to contextualize knowledge and cater to the preferences of visually-driven younger learners. However, research on the effectiveness of RFC with films remains limited, particularly in fields like nursing education, where practical engagement is crucial. This article shares the practical experience of applying RFC with films in a nursing education context. Positive feedback was observed, though many students still expressed a preference for in-person classes. These insights suggest that strategies like RFC with films could be valuable in maintaining engagement and learning efficiency in remote classrooms.

With the rapid development of China’s economy and society, the reform of talent training mode for business administration has become the most concerned and valued issue in the current teaching work in colleges and universities. From the current situation of undergraduate education curriculum system construction in vocational colleges, the traditional teaching methods of higher English still occupy the majority. The all English bilingual course for the undergraduate major of business administration takes the basic knowledge of language and the theory of natural science as the core content. Therefore, this paper will focus on how to build a perfect talent training mode for business administration majors that meets the actual needs and employment direction of students, and put forward specific teaching strategies in order to provide more application-oriented and professional development platforms for business administration students.