This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.
To address the escalating online romance scams within telecom fraud, we developed an Adaptive Random Forest Light Gradient Boosting (ARFLGB)-XGBoost early warning system. Our method involves compiling detailed Online Romance Scams (ORS) incident data into a 24-variable dataset, categorized to analyze feature importance with Random Forest and LightGBM models. An innovative adaptive algorithm, the Adaptive Random Forest Light Gradient Boosting, optimizes these features for integration with XGBoost, enhancing early Online romance scams threat detection. Our model showed significant performance improvements over traditional models, with accuracy gains of 3.9%, a 12.5% increase in precision, recall improvement by 5%, an F1 score increase by 5.6%, and a 5.2% increase in Area Under the Curve (AUC). This research highlights the essential role of advanced fraud detection in preserving communication network integrity, contributing to a stable economy and public safety, with implications for policymakers and industry in advancing secure communication infrastructure.
The starting point is the presence of a widespread feeling of political confrontation and division among Spanish citizens. This is compounded by dissatisfaction with and distrust in a system that is perceived by many as elitist and out of touch with real needs. Several factors related to this perception of politics are explained and quantified. On the one hand, there are economic elements, such as the stagnation of GDP per capita, the persistence of a relatively high at-risk-of-poverty rate, and the rates of material deprivation. And in all these elements, a significant territorial inequality can be observed. There are significant differences between Spain, France and Germany over the period considered. On the other hand, political factors determine much of the public debate in Spain: Historical memory and the Spanish Civil War, as well as the terrorism of ETA and other terrorist groups. The emergence of new parties is analyzed, especially VOX. Finally, the enormous difficulty of finding a territorial structure of political power that would bring together the consensus of most political forces. It is necessary to find formulas for fiscal federalism that will make it possible to move away from the current decentralization of spending without the Autonomous Communities having their own tax capacity. This study concludes by pointing out the relevance of all these problems and the need to find solutions through democratic debate and deliberation with agreements.
The temporomandibular joint (TMJ) is considered a bicondylar diarthrosis type joint. Imaging evaluation is a fundamental part of its assessment, which should include both bony and soft tissue characteristics and the relationship between them. Magnetic resonance imaging (MRI) represents the gold standard for the study of soft tissues; however, up to now, its main application continues to be the visualization of the articular disc. For this reason, the present article aimed to point out the information available in the literature regarding the visualization of the joint capsule in MRI and to evaluate it as an independent structure.
Using the Intercultural Competence and Inclusion in Education Scale (ICIES), this study examines variations in intercultural competence and inclusion between mainstream and multiethnic high schools. The sample consisted of 384 high school students, aged 17 to 18, from both rural and urban areas in Western Romania, enrolled in grades 11 and 12. The ICIES demonstrated strong reliability, with a Cronbach’s alpha of 0.721. Exploratory factor analysis revealed three distinct dimensions: Intercultural opportunities and activities, Comfort in diverse settings, and Cultural reflection and values. Independent samples t-tests identified significant differences between mainstream and multiethnic schools across several items, with students in multiethnic schools reporting higher levels of intercultural competence and inclusion. These findings highlight the critical role of multicultural educational settings in fostering students' cultural awareness and inclusive attitudes. This study provides actionable insights for enhancing multicultural education practices and policies, including teacher training programs, inclusive curricula, and extracurricular initiatives that promote intercultural engagement and reduce intergroup biases.
The cambucizeiro (Campomanesia phaea), belonging to the Myrtaceae family, is a native plant of the Brazilian Atlantic Forest. The description of the characteristics of the cambucizeiro fruits is important to support new genetic improvement works and its commercial exploitation, especially regarding the processing of the fruit. The present work aimed to perform the morphological and chemical characterization of the cambucizeiro fruits. Fifty-eight accessions, from different locations in the Atlantic Forest and Serra do Mar in the state of São Paulo, were collected, propagated by seeds and one specimen of each accessory is at the Seedling Production Center in São Bento do Sapucaí (SP). Forty fruits from each access were collected in May and submitted to the following analyses: longitudinal and transversal diameter, total fruit fresh mass, number and mass of seeds, total soluble solids, % citric acid, ratio, firmness, vitamin C and coloration. Fruit conformation varies intensely among accessions. The number of seeds is not a good indicator for the relation with the fruit mass, but the mass of one thousand seeds. Some accessions have high soluble solids content, but, on the other hand, the vast majority have fruits with high acidity. Cambuci is an excellent source of vitamin C. The fruits of the accessions are green in color, persisting an opaque shade when ripe.
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