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.

This study aims to structure guidelines for an intervention model from the perspective of Integral Project Management to improve the competitiveness level of cacao associations in south region of Colombia. The research followed a mixed-method approach with a non-experimental cross-sectional design and a descriptive scope. The study employed a stage-based analytical framework which included: identifying the factors influencing the competitiveness of the cacao sector; grouping these factors under the six primary determinants of competitiveness with reference to Porter’s Diamond Model; and proposing guidelines for an intervention model to enhance the competitiveness of the studied associations through project management. The first stage was conducted via literature review. The second stage involved primary data collected through surveys and interviews with the associations, members, and cacao sector experts in Huila. The third stage entailed grouping the factors within the main determinants that promote and limit the competitiveness of the cacao sector in the context of Porter’s Diamond Model. Based on the analysis of the corresponding restrictive and promoting factors, strategic recommendations were formulated for the various sector stakeholders on the measures that can be adopted to address restrictive factors and maintain promoting factors to enhance and sustain the sector's competitiveness.

Graphene, an innovative nanocarbon, has been discovered as a significant technological material. Increasing utilization of graphene has moved research towards the development of sustainable green techniques to synthesize graphene and related nanomaterials. This review article is basically designed to highlight the significant sustainability aspects of graphene. Consequently, the sustainability vision is presented for graphene and graphene nanocomposites. Environmentally sustainable production of graphene and ensuing nanomaterials has been studied. The formation of graphene, graphene oxide, reduced graphene oxide, and other derivatives has been synthesized using ecological carbon and green sources, green solvents, non-toxic reagents, and green routes. Furthermore, the utilization of graphene for the conversion of industrial polymers to sustainable recycled polymers has been studied. In addition, the recycled polymers have also been used to form graphene as a sustainable method. The implication of graphene in the sustainable energy systems has been investigated. Specifically, high specific capacitance and capacitance retention were observed for graphene-based supercapacitor systems. Subsequently, graphene may act as a multi-functional, high performance, green nanomaterial with low weight, low price, and environmental friendliness for sustainable engineering and green energy storage applications. However, existing challenges regarding advanced material design, processing, recyclability, and commercial scale production need to be overcome to unveil the true sustainability aspects of graphene in the environmental and energy sectors.

Bioactive materials are those that cause a number of interactions at the biomaterial-living tissue inter-face that result in the evolution of a mechanically strong association between them. For this reason, an implantable material’s bioactive behavior is highly advantageous. Silicate glasses are encouraged to be used as bioactive glasses due to their great biocompatibility and beneficial biological effects. The sol-gel method is the most effective for preparing silicate glasses because it increases the material’s bioactivity by creating pores. Glass densities are altered by the internal network connectivity between network formers and network modifiers. The increase in the composition of alkali or alkaline oxides reduces the number of bridging oxygens and increases the number of non-bridging oxygens by retaining the overall charge neutrality between the alkali or alkaline cation and oxygen anion. Higher drying temperatures increase pore densities, while the melt-quenching approach encourages the creation of higher density glasses. Band assignments for the BAG structure can be explained in detail using Fourier Transform Infrared (FTIR) and Raman spectroscopic investigations. Raman spectroscopy makes it simple to measure the concentration of the non-bridging oxygens in the silica matrix.

This research paper explores the influence of first-order chemical reactions on the sustainable properties of electrically conducting magnetohydrodynamic (MHD) fluids in a vertical channel with the unique characteristics of Jeffrey fluid flow. The mathematical model of MHD flow with Jeffrey fluid and chemical reaction incorporates the impacts of viscous dissipation, Joule heating, and a non-Newtonian fluid model with viscoelastic properties in the flow regions. The governing equations of the flow field were solved using the finite difference method, and the impacts of flow parameters on the flow characteristics were discussed numerically using a graphical representation. It’s revealed that increasing the Jeffrey parameter results in a decline in the velocity field profiles. Also, species concentration field profiles decline with higher values of the destruction chemical reaction parameter. The findings of this study have significant implications for various engineering applications, including energy generation, aerospace engineering, and material processing. Additionally, the inclusion of Jeffrey’s fluid flow introduces a viscoelastic component, enhancing the complexity of the fluid dynamics.

This paper examines the sustainability practices implemented by healthcare establishments, mainly Small and Medium enterprises (SMEs), We focus on identifying opportunities with challenges involved. This systematic literature analyses 47 studies that explore sustainability practices in the healthcare system globally. The finding from the studies reveals that healthcare organizations with SMEs adopt diverse measures like renewable energy, a reduction, and a response procurement in minimizing the impact on the environment and ensuring financial stability. The challenges SMEs face comprise limited financial resources, lack of expertise, with difficulties accessing information and support. Furthermore, we suggest opportunities for SMEs to enhance sustainability practices with partnerships with other organizations and investing in educating employees. Implementation of sustainability practices will improve the financial stability, and environmental impact, with the wellbeing of healthcare stakeholders. The empirical evidence, comparative studies with cross-disciplinary are needed in exploring the effectiveness of the different suitability practices, potential trade-offs, synergies between sustainability and other organizational goals, the effect of sustainability practice in the financial with non-financial performance on SMEs in healthcare establishment are positive, with cost-effectiveness, efficiencies operations, improving brand reputations and engaging the employee. Established factors like regulating frameworks and government initiatives play a major role in the influence of adopting sustainability practices with cultural factors.