The Government of Indonesia has modernized the toll road transaction system by implementing the multi-lane free-flow (MLFF) project, set to operate commercially by the end of 2024. This project leverages Global Navigation Satellite System (GNSS) technology to identify vehicles using toll roads and establish a transaction mechanism that allows the MLFF Project Company to charge road users according to distance, vehicle category, and tariff levels. The project has result in a complex business arrangement between the Indonesia National Toll Road Authority (INTRA), Toll Road Companies (TRCs), and the MLFF Project Company. The aim of this paper is to review the regulatory and institutional framework of the MLFF project and analyze its challenges. The methodology employed is a qualitative framework for legal research, utilizing international literature reviews and current regulatory frameworks. The study assesses the proposed transaction architecture of the project and identifies commercial, political, and other risks associated with its implementation. Based on the analysis, the research identifies opportunities for regulatory improvements and better contracting arrangements. This research provides valuable insights into the regulatory landscape and offers policy recommendations for the Government to mitigate the identified risks. This contribution is significant to the academic field as it enhances understanding regulatory and institutional challenges in implementing advanced toll road systems.

The main objective of this study is to identify the impact of trust on the construction of corporate value in commerce and services microbusinesses. This work is based on identifying the challenges faced by SMEs (Small and Medium-sized Enterprises), which are conditioned by the type of business and the regulatory and incentive variables that exist in the territory, affecting their permanence and stability in the market and their financial and commercial development. A local study is carried out in Bogotá, Colombia, through a descriptive research project, using a quantitative analysis method (SPSS) to process data obtained from local microbusinesses. As a result, it was observed that trust has a discrete impact on the creation of corporate value, which is created from the use of ICT (Information and Communication Technology). This leads to the recognition that it is necessary to strengthen horizontal networks with suppliers, clients, and similar businesses, as well as vertical networks with entities and public associations, to generate lasting and strong links that increase the competitiveness of these business units in the face of exogenous risks shaped by the social, economic, and cultural characteristics of the territory, which are increasingly conditioned to the use of communication technology.

This study analyses the dynamic development of soybean (Glycine max (L.) Merr.) breeding in Russia, particularly examining its historical development, status, and future predictions. With the global demand for vegetable protein rising, understanding Russia’s potential contribution becomes crucial. This research provides valuable insights, offering precise data that may be unfamiliar to international researchers and the private sector. The authors trace the history of soybean selection in Russia, emphasizing its expansion from the Far East to other regions in Russia. The expansion is primarily attributed to the pioneering work of Soviet breeder V. A. Zolotnitsky and the development of the soybean variety in the Amur region in the 1930s. The study highlights the main areas of soybean variety originators, with approximately 40% of foreign varieties registered. The Krasnodar and Amur regions emerge as critical areas for breeding soybean varieties. In Russia, the highest yield potential of soybeans is in the Central Federal District. At the same time, the varieties registered in the Volga Federal District have higher oil content, and the Far Eastern Federal District has high protein content in the registered soybean varieties. The research outlines the state’s pivotal role in supporting soybean breeding and fostering a competitive market with foreign breeders. The study forecasts future soybean breeding development and the main factors that can influence the industry.

This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.

This study evaluated the development and validation of an integrated operational model for the Underground Logistics System (ULS) in South Korea’s metropolitan area, aiming to address challenges in urban logistics and freight transportation by highlighting the potential of innovative logistics systems that utilize underground spaces. This study used conceptual modeling to define the core concepts of ULS and explored the system architecture, including cargo handling, transportation, operations and control systems, as well as the roles of cargo crews and train drivers. The ULS operational scenarios were verified through model simulation, incorporating both logical and temporal analyses. The simulation outcomes affirm the model’s logical coherence and precision, emphasizing ULS’s pivotal role in boosting logistics efficiency. Thus, ULS systems in Korea offer prospects for elevating national competitiveness and spurring urban growth, underscoring the merits of ULS in navigating contemporary urban challenges and championing sustainability.