During and after any disaster, a situation report (SITREP) is prepared, based on the Daily Incident Updates (DIU), as an initial decision support information base. It is observed that the decision support system and best practices are not optimized through the available formal reporting on disaster incidents. The rapidly evolving situation, misunderstood terms, inaccurate data and delivery delays of DIU are challenges to the daily SITREP. Multiple stakeholders stipulated with different tasks should be properly understood for the SITREP to initiate relevant response tasks. To fill this research gap, this paper identifies the weaknesses of the current practice and discusses the upgrading of the incident-reporting process using a freely available software tool, enabling further visualization, and producing a comprehensive timely output to share among the stakeholders. In this case, “Power-BI” (a data visualization software) is used as a 360-degree view of useful metrics—in a single place, with real-time updates while being available on all devices for operational decision-making. When a dataset is transformed into several analytical reports and dashboards, it can be easily shared with the target users and action groups. This article analyzed two sources of data, namely the Disaster Management Center (DMC) and the National Disaster Relief Service Center (NDRSC) of Sri Lanka. Senior managers of disaster emergencies were interviewed and explored social media to develop a scheme of best practices for disaster reporting, starting from just before the occurrence, and following the unfolding sequence of the disasters. Using a variety of remotely acquired imageries, rapid mapping, grading, and delineating impacts of natural disasters, were made available to concerned users.

Conflicts are inevitable in any human community, despite the fact that they are never desirable. One of the characteristics of the contemporary world is conflict. Different parties participate in disputes (individuals, organizations, and states). When disputes arise, interventionist methods are put into action. Conflicts arise in a variety of ways, such as disagreement, rage, quarrelling, hatred, destruction, killing, or war, because human requirements are diverse. Conflict takes many different shapes, and so do interventions. Individuals, groups (both local and foreign), and governments can all intervene in a conflict. The media and its functions are up for debate among those who mediate disputes. Can the media be seen as intervening in a dispute, or are they merely performing their mandated duties? The diversity of opinions is what drives conversations in peace journalism. In addition, peace journalism promotes media engagement and intervention in conflict situations in order to lessen and end conflict. Media intervention, according to some critics, is not objective journalism because those in charge of educational information management and journalists are not expected to make decisions about the news; rather, they should just tell it as they see it. Therefore, the purpose of this article is to examine the idea of conflict, the stages of conflict development, interventions in conflicts, and the contentious position of the media in conflicts from an educational information management perspective. Hence, this paper will contribute to the role of educational information management via social media and other new media platforms, which have occasionally been used to hold governments responsible, unite people in protest of violence, plan relief operations, empower people, dissipate tensions via knowledge sharing, and create understanding across boundaries.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

Lack of knowledge, attitude, and behavior in managing leftover foods in households impacts the natural ecosystem and food chain, particularly in developing countries. This research aims to analyze appropriate methods for reducing and processing food waste produced in household areas. This research method uses qualitative research with operational research methods carried out for 6 months on 25 housewives in Pondok Labu Village in South Jakarta, Indonesia. The research was carried out in 3 stages, the first stage before the intervention, the second stage providing the intervention, and the third stage after the intervention. Results showed that before the intervention, on average each respondent produced 351 g of food waste each day. This amount decreased to 8.43 g/day after respondents participated in socialization to reduce food waste and training to manage food waste. The concluded that a combination of education and training improves knowledge, attitude, and behavior in household food waste management and helps moderate food waste generation.

In the face of growing competition, industrial and commercial firms need more effective strategies to gain competitive advantages. This study investigates the role of enterprise risk management (ERM) as a mediator in highlighting the significance of innovation capability on profitability in industrial and commercial firms listed on the Amman Stock Exchange (ASE). Data were collected from 244 respondents using a standardized questionnaire and analyzed with SPSS software. The results indicate that the innovation capability has an impact on profitability in industrial and commercial firms, as well as their ERM practices. Additionally, ERM mediates the relationship between innovation capability and profitability. Firms that adopt distinctive innovation strategies tend to maintain formal ERM strategies, which in turn enhance market superiority and profitability. This research offers some significant managerial ramifications that may be essential for business owners, executives, and decision-makers involved in the development of firms.