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.

The recession cone and recession function are very important research objects in Convex Analysis. They have extensive applications in the optimization theory. Firstly, we study the properties of the recession cone and recession function. The positive homogeneity and subadditivity of recession function are mainly discussed. And the different methods are considered to prove these properties. Secondly, we discuss the unboundedness of the convex sets and convex functions by using recession cone and recession function.

Studies to evaluate the response of passion fruit seedlings in terms of emergence, nursery, and early field growth to growing media and mulching were carried out at the Teaching and Research Farm of Joseph Sarwuan Tarka University Makurdi between July and December 2018. Treatments consisted of five media, composted from readily available substrates. The five nursery media were; medium 1:1:2:3 (SB) composed of top soil + poultry manure + river sand; medium 2:1:2:3 (RHB) – rice hull + poultry manure + river sand; medium 3:2:3:1 (RHB) – rice hull + poultry manure + river sand; medium 4:1:4:3 (SDB) – sawdust + poultry manure + river sand and medium 5:1:2:3 (SDB) – sawdust + poultry manure + river sand. For the nursery experiment, treatments were the five potting media, while the field trial was a 5 × 2 factorial arrangement consisting of the five growing media and mulching status (mulch and no mulch). In both cases, treatments were laid out in randomized designs that were replicated three times. Results showed that there were no significant differences in all the emergence traits evaluated. However, medium M5 (sawdust based) showed superior performance in most of the seedling characters evaluated. Under field conditions, the sawdust based media (M4 and M5) gave the best growth of passion fruit seedlings compared to the other potting media. Application of mulch, however, did not elicit any significant response in plant growth. It is therefore conclusive that sawdust based growing media could be used to produce high quality passion fruit seedlings with the prospect of excellent performance under field conditions.

Solid waste has become a major environmental concern globally in recent years due to the tremendous increase in waste generation. However, these wastes (e.g., plastics and agro-residues) can serve as potential raw materials for the production of value-added products such as composites at low cost. The utilization of these waste materials in the composite industry is a good strategy for maintaining the sustainability of resources with economic and environmental benefits. In this report, the environmental impacts and management strategies of solid waste materials are discussed in detail. The study described the benefits of recycling and reusing solid wastes (i.e., plastic and agro-waste). The report also reviewed the emerging fabrication approaches for natural particulate hybrid nanocomposite materials. The results of this survey reveal that the fabrication techniques employed in manufacturing composite materials could significantly influence the performance of the resulting composite products. Furthermore, some key areas have been identified for further investigation. Therefore, this report is a state-of-the-art review and stands out as a guide for academics and industrialists.

Since entering the new era, in the face of the changing international situation, China is faced with both development opportunities and challenges. How to cultivate English talents to meet the needs of national development and national rejuvenation in the new era has become an urgent problem to be solved in English education in China. The application of applied linguistics to English teaching in colleges and universities plays a positive role in promoting the innovation of English teaching concept and teaching mode in colleges and universities and the improvement of teaching efficiency and quality. This requires college English teachers to master the relevant concepts and connotations of applied linguistics, and clarify the content scope of applied linguistics and the value of practical application. This paper will focus on the analysis of the current situation of English teaching in colleges and universities, and on the basis of the concept and scope of applied linguistics, put forward some practical application strategies, hoping to provide a reference for the innovation of teaching mode and teaching methods of English curriculum in colleges and universities.

In order to scientifically evaluate the germplasm resources of Momordica charantia in southern China, the diversity, correlation and cluster analysis were carried out on the main botanical characters of 56 Momordica charantia varieties, such as melon length, melon transverse diameter, single melon weight, internode length, stem diameter, leaf length and leaf width. The results showed that the variation coefficients of 7 agronomic characters of 56 Momordica charantia varieties ranged from 8.81% to 19.44%, the average variation coefficient was 14.21%, the maximum variation coefficient of single melon weight was 19.44%, and the minimum variation coefficient of melon cross diameter was 8.81%. The correlation analysis showed that there were correlations among the agronomic traits. The positive correlation coefficient between leaf length and leaf width was up to 0.978, and the negative correlation coefficient between single melon weight and internode length was up to 0.451. The 56 varieties were divided into 3 groups by cluster analysis, of which 92.86% of the materials were concentrated in the first and second groups, and there were only 4 materials in the third group. The results can provide a reference for the cultivation, utilization and genetic improvement of Momordica charantia resources in southern China.