This study explores the critical role of the retail sector in the global economy and the importance of working capital management within retail businesses. Recognizing retail’s influence beyond just income generation, the research examines its impact on economic stability, job creation, and national GDP, and how it links industries such as manufacturing and logistics. Employing a blended-methods approach, the study integrates quantitative analysis using AMOS software with qualitative insights from interviews with financial managers and retail experts. Key focus areas include cash flow management, market demand, and supplier relationship management in the context of working capital management. Findings highlight the necessity of effective working capital management in maintaining financial stability, optimizing shareholder wealth, and ensuring long-term business viability in the retail sector. Strategies for enhancing profitability, such as improving supplier relationships and adapting to market demands, are identified. This research contributes to understanding the economic impact of the retail sector and the intricacies of working capital management. It offers insights for policymakers, retail managers, and academics, emphasizing the need for supportive retail industry measures and effective financial management practices. The study fills a gap in literature and sets a foundation for future research in this critical area of economic studies and retail management.

This study explores the impact of technology effectiveness, social development, and opportunities on higher education accessibility in Myanmar, focusing on private higher education institutions. Utilizing a sample of 199 respondents, with an average age of X (SD = Y), the research employs standardized questionnaires and descriptive statistics, correlation analysis, and multiple regression analysis to examine the relationships between these variables. The findings indicate that technology effectiveness significantly enhances higher education accessibility, with strong positive correlations (r = 0.752, p < 0.001) and substantial impacts on educational outcomes (β = 0.334, p = 0.001). Social development also plays a crucial role, demonstrating that supportive social norms and community engagement significantly improve accessibility (β = 0.405, p < 0.001). Opportunities provided by technological advancements further contribute to enhanced accessibility (β = 0.356, p < 0.001), although socio-political and economic challenges pose significant barriers. The study highlights the interconnectedness of these factors and their collective influence on educational accessibility. Practical implications include the need for strategic investments in technological infrastructure, promotion of supportive social environments, and innovative solutions to leverage opportunities. Future research directions suggest longitudinal studies, broader demographic scopes, and in-depth analyses of specific technological and infrastructural challenges. By addressing these areas, stakeholders can develop effective strategies to improve higher education accessibility, ultimately contributing to the socio-economic development of Myanmar.

This study examines the challenges and needs faced by non-profit organisations (NPOs) in Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs), particularly focusing on sections 3 and 4. Employing a mixed-method approach, the research combines qualitative and quantitative methods. Surveys were conducted with Colombia NPOs, official documents were analysed, and comparative case studies were performed. In-depth interviews and participant observation were also utilised to gain a comprehensive understanding of the obstacles and current practices within the Colombian context. The findings reveal that NPOs in Colombia encounter significant difficulties in adopting IFRS due to the complexity of the standards, lack of specialised resources, and the need for specific training. Internal challenges such as deficiencies in staff qualifications and training, resistance to change, and technological limitations were identified. Externally, ambiguities in the legal framework and donor requirements were highlighted. The case study illustrated that, while there are similarities between IFRS for SMEs and the IFR4NPO project, specific adaptations are essential to address the unique needs of NPOs. This research underscores the necessity of developing additional guidelines or modifying existing ones to enhance the interpretation and application of IFRS in Colombia NPOs. It is recommended to implement proactive strategies based on education and legislative reform to improve the transparency and comparability of financial information. Adopting a more tailored and supported accounting framework will facilitate a more relevant and sustainable implementation, benefiting Colombian NPOs in their resource management and accountability efforts.

High-risk pregnancies are a global concern, with maternal and fetal well-being at the forefront of clinical care. Pregnancy’s three trimesters bring distinct changes to mothers and fetal development, impacting maternal health through hormonal, physical, and emotional shifts. Fetal well-being is influenced by organ development, nutrition, oxygenation, and environmental exposures. Effective management of high-risk pregnancies necessitates a specialized, multidisciplinary approach. To comprehend this integrated approach, a comparative literature analysis using Atlas.ti software is essential. Findings reveal key aspects vital to high-risk pregnancy care, including intervention effectiveness, case characteristics, regional variations, economic implications, psychosocial impacts, holistic care, longitudinal studies, cultural factors, technological influences, and educational strategies. These findings inform current clinical practices and drive further research. Integration of knowledge across multidisciplinary care teams is pivotal for enhancing care for high-risk pregnancies, promoting maternal and fetal well-being worldwide.

This research aimed to 1) evaluate the demographic characteristics, economic, social, and environmental conditions, and characteristics of the senior people in Ranong province, 2) discover the most relevant work characteristic factors for the older persons, and 3) propose appropriate work characteristics model for older people to improve quality of life. This mixed-methods research, for the quantitative part, utilizes the techniques of MRA & CFA with a sample size of 378 individuals, and for the qualitative part, utilizes a documentary study, in-depth interviews with 19 key informants, and a focus group of 17 individuals. The quantitative data were analyzed using a statistical package for the social sciences (SPSS), and content and categorization analysis with a triangulation verification were used for qualitative data. The results showed that: 1) Ranong province is blessed with rich resources, having minerals that can generate income for the province, life-long learning is given priority in senior school to enhance knowledge and necessary life skills, 2) from the regression analysis, the six predicted work characteristic factors; physical, emotional, autonomous, resistant, low-technology and safety were found relevant with statistically significant at 0.05, and the CFA consistency indices also withstood with the six dimensions above, 3) the appropriate work characteristics is articulated in the form of PEARLS model where physical, emotional, autonomous, resistant, low-technology and safety dimensions are the key.