The need to expand the range of banking services in Ukraine is stipulated with technological progress, the European integration processes and the legal regime of martial law introduced in the country. Under the conditions of war, the need to strengthen the security of banking activities and protect the banking system from the influence of any internal and external factors gains meaning. The topical direction of economic and legal research of scientists today is the possibility to introduce digital technologies with elements of artificial intelligence (AI) into the banking activity in Ukraine to improve its protection. The AI law as an independent branch of the Ukrainian law has not been developed so far. The sources of AI law, its functions, tasks, scope, risks and limits of legal responsibility for prohibited practices of artificial intelligence have not been defined. The purpose of the article is to analyze the theoretical and legal provisions that underpin the regulation of AI application in Ukrainian banking. The comparative legal method made it possible, considering the provisions of the draft law on AI of the European Union, to determine the trends in the development of the legal regulation of AI in Ukraine. Following the study, proposals to the legislation of Ukraine were formulated, which will contribute to the legal regulation of banking activities using digital technologies with elements of AI.

The article addresses the issue of educational development policy in Ukraine: the main trends and ways, means, technologies of their implementation. It has been observed that educational policy is developing and changing under the influence of such factors as Russia’s military actions against our country, European integration and globalisation. It has been taken into account that globalisation trends in the world integration, according to which globalisation processes should be reflected not only in the foreign economic, political or technological spheres, but also, as a consequence, in the development of technologies for training future teachers. Integration of digital technologies in the educational process is one of the key tendencies in the modern educational policy in Ukraine. The characteristics of the most used technologies of augmented reality in the modern school of Ukraine have been outlined. The algorithm for displaying generalized information about a particular application was proposed, namely: payment, accessibility, language, system requirements; learning opportunities; practical value; website; video about the application. The model of the formation of future teachers’ skills to use augmented reality technologies in the process of natural sciences studying has been proposed. We consider it as a component of a holistic system of future teachers’ professional training. The conceptual basis for the development of the model is a multi-subject educational paradigm, which is considered to be open, self-developing and self-organizing, causing a fundamental change in the behavior and relationships of the educational process participants. The proposed model is implemented in the authors’ methodological system, which ensures the interconnected activities of all participants in the educational process. Its systemic factor is the goal of improving the quality of the future natural sciences teachers’ professional training by developing their skills in using AR technology. The end result is an increase in the level of future natural sciences teachers’ readiness to use AR technology in their professional activities.

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.

The purpose of this study is to determine the relationship between the exogenous variables (administrative support, career placement & employability, academic staff support, institutional factors, and information systems) as service delivery quality dimensions with satisfaction and moderating variable (academic and social integration) between endogenous variables (satisfaction and retention) among undergraduate students from Malaysian private higher education institutions. In order to accomplish the objectives proposed with hypotheses, a model reflecting the relationship between service delivery quality dimensions and satisfaction moderated by academic and social integration towards retention is applied. This empirical study focused on probability-stratified random sampling with a final sample size of 309 students. This study achieved statistically significant positive results by emphasizing academic and social integration as a moderating variable to achieve student retention by linking Perceived Performance Theory and Tinto’s Interactionist Theory from satisfaction to retention. Evaluation of the structural model on the coefficient of determination for the model’s predictive accuracy in this study produced an R² = 0.85 for satisfaction, suggesting nearly 85% of the variance in endogenous latent construct satisfaction is explained by all the service delivery quality dimensions linked to it. As for retention produced R² = 0.74, suggesting nearly 74% of the variance in endogenous latent construct retention is explained by all the service delivery quality dimensions linked together with satisfaction and academic and social integration as moderator. The model has a substantial effect with 0.76 in the Goodness-of-Fit index, indicating that the model has better explaining power.

This study explores how Jordanian telecom companies can balance Internet of Things (IoT) driven automation with maintaining genuine consumer-brand connections. It seeks strategies that blend IoT automation with personalized engagement to foster lasting consumer loyalty. Employing qualitative research via semi-structured interviews with IT and customer service managers from Jordanian telecom companies. IoT-driven automation in Jordan’s telecom sector revolutionizes consumer-brand relationships by enabling data-driven personalization. It emphasizes the importance of IoT proficiency, transformed marketing strategies, and the need to balance personalization with consumer privacy. Interviews stress the significance of maintaining authentic human connections amidst automation. Strategies for Jordanian telecom firms include integrating IoT data into CRM systems, employing omnichannel marketing, balancing automation with human interaction, adopting a consumer-centric approach, mitigating security risks, and leveraging IoT insights for adaptive services. These approaches prioritize consumer trust, personalized engagement, and agile service adaptation to meet dynamic consumer preferences. This research provides actionable strategies for telecom firms on effective IoT integration, emphasizing the need to maintain genuine consumer relationships alongside technological advancements. It highlights IoT’s transformative potential while ensuring lasting consumer loyalty and business success. Future research avenues could explore longitudinal studies and the interplay between AI and IoT in telecom services.

Strengthening the integration of elementary school mental health education and moral education is of great significance in comprehensively cultivating students' ideological and moral qualities as well as values. In order to fully implement quality education, schools need to carry out diversified teaching in conjunction with family forces to further optimize the integration effect of elementary school mental health education and moral education, cultivate high-quality talents for the country and society, and contribute to the construction of socialism with Chinese characteristics in the new era. This paper discusses the integration strategy of elementary school mental health education and moral education.