Professional judgments in business valuation should be based on persuasive comparative data and conclusive empirical studies. However, these judgments are frequently made without these conditions, causing professional skepticism. An appraiser should explain in detail what was done to get the market value because valuation is the initial crucial step in the investment decision process. In socially responsible investment schemes, an appraiser has a fiduciary duty and a vital role in protecting the public from fraud and the risk of asset value destruction. Professional skepticism is essential to direct the appraiser’s judgment towards independent valuation for the public interest, assisting in evaluating the relevance and reliability of information, especially relating to social, environmental, and ethical issues. This paper studies the business valuation process from a behavioral finance perspective in the United States and Indonesia, aiming to tweak business valuation practices, identify biases, and mitigate them to ensure the market value does not shift far from fairness opinion. The case study explores experiences from the professional role-learning process. The results highlight the need for an appraisal protocol in business valuation, improvements in the discount for lack of marketability application, and these findings are pertinent to business appraisers and regulators. Recommendations include enhancing the clarity of professional judgments and the integration of recent empirical studies into practice.

This research investigates the impact of digital academic supervision (DAS) on teacher professionalism (TP), with a focus on the mediating role of personal learning networks (PLNs) and their implication for educational policy. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 276 teachers in prestigious secondary schools in East Java, Indonesia. The study uses a regression model design to explore direct and mediated effects between DAS, PLNs, and TP. Findings demonstrate that DAS directly impacts both PLNs (0.638) and TP (0.550), while PLNs also directly influence TP (0.293). Mediated analysis indicates that DAS enhances TP through PLNs (0.187). These results underscore the importance of digital tools in academic supervision, fostering collaboration, and promoting teacher professional development. The empirical evidence supports the effectiveness of DAS in enhancing teacher professionalism, suggesting significant implications for educational policy and practice in Indonesia in terms of regulatory framework, such as data privacy and security, standardization, training programs, and certification and accreditation.

This research quantitatively examines how online professional development (OPD) affects cognitive development in special education instructors. 100 individuals took part in outpatient department activities for six months, undergoing cognitive ability examinations before and after the intervention. Descriptive statistics, paired samples t-tests, multiple regression analysis, analysis of covariance (ANCOVA), and Pearson correlation coefficients were used to analyze the data. The findings show a significant rise in post-test scores on the Cognitive Abilities Test (CAT) after taking part in the OPD program. Years of experience and education level were important indicators of cognitive progress, emphasizing the significance of individual traits. Moreover, those with greater expertise and advanced levels of education often had better marks on the post-test. The results highlight the significance of cognitive growth as a crucial result of professional development for special education instructors, adding to the existing knowledge base. The research suggests giving priority to cognitive growth in professional development programs, customizing programs to meet individual requirements, and offering continuous support to educators. Future studies should investigate how OPD impacts cognitive development and analyze its lasting consequences on teacher efficacy and student results.

This study aims to take Chinese higher vocational colleges professional group leaders as the research subjects to analyze the components of their key competencies, develop the competency model of professional group leaders (PGL), and analyze the main factors influencing the model. It provides a powerful help for improving the scientific level of the construction and management of the teaching staff in higher vocational colleges and filling the gap in the research on the quality and ability of Chinese professional group leaders. A mixed research method is deployed in this study. Data are collected with the help of a self-administrated questionnaire and a semi-structured interview based on grounded theory. Data analysis involves structural equation modeling using AMOS, complemented by qualitative coding in NVivo. It concludes that the competency development model of professional group leaders comprises two main dimensions: explicit competencies and implicit competencies. Explicit competencies include cross-border adaptability (CBA), resource integration ability (RIA), innovation and development practice ability (IDPA), management leadership ability (MLA), and interdisciplinary scientific research ability (ISRA). Implicit competencies include personality attitude (PA), and intrinsic motivation (IM). The study fills a significant gap in the literature by providing a detailed model of competency for professional group leaders in the context of higher vocational education, offering a practical framework for improving the training and management of teaching staff and promoting the development of professional groups effective in vocational colleges.

The competencies of public health professionals serve as the cornerstone for curriculum development ensuring that educational programs are pertinent efficient and attuned to the requirements of both the public health workforce and the communities they serve. This study endeavors to investigate the knowledge competency of public health professionals in Thailand with the intention of refining the suitability of knowledge competency for curriculum development tailored to the needs of public health professionals in Thailand. Employing a qualitative study, the study conducted semi-structured interviews with 17 university lecturers in public health programs in Northeastern Thailand. The data collected were transcribed and analyzed using content analysis. The findings elucidate that the lecturers articulated a core knowledge content pertinent to public health professionals in Thailand delineated across five principal themes and thirteen subjects within the public health curriculum. These themes encompassed: 1) Epidemiology and disease prevention (comprising two subjects), 2) Health promotion and community health (comprising four subjects), 3) Research methods in public health and biostatistics (comprising two subjects), 4) Public health administration, health system, and laws (comprising three subjects), and 5) Environmental health and occupational health and safety (comprising two subjects). Subsequently, this study scrutinized five core courses to formulate a model curriculum for public health. The proposed model curriculum is intended for application in both planning and the development of the public health workforce, fostering interdisciplinary learning and nurturing public health professionals rooted in the authentic context of Thailand.

The research is focused on the evolution of the enterprises, in the field of specialized professional services, medium-period, enterprises that implemented projects financed within Regional Operational Program (ROP) during the 2007–2013 financial programming period. The analysis of the economic performance of the micro-enterprises corresponds to general objectives, but there can be outlined connections between these performances and other economic indicators that were not considered or followed through the financing program. The study case is focused on the development of micro-enterprises in the services area, in the Central Region, Romania (one of the eight development regions in Romania). The scientific approach for this article was based on a regressive statistical analysis. The analysis included the economic parameters for the enterprises selected, comparing the economic efficiency of these enterprises, during implementation with the economic efficiency after the implementation of the projects, during medium periods, including the sustainability period. The purpose of the research was to analyse the economic efficiency of the selected micro-enterprises, after finalizing the projects’ implementation. The authors intend to point out the need for a managerial instrument based on the economic efficiency of companies that are benefiting from non-reimbursable funds. This instrument should be taken into consideration in planning regional development at the national level, regarding the conditions and results expected. Although the authors used regressive statistical analysis the purpose was to prove that there is a need for additional managerial instruments when the financial allocations are being designed at the regional level. This study follows the interest of the authors in proving that the efficiency of non-reimbursable funds should be analysed distinctively on the activity sectors.