Fire accidents are one of the serious security threats facing the metro, and the accurate determination of the index system and weights for fire assessment in underground stations is the key to conducting fire hazard assessment. Among them, the type and quantity of baggage, which varies with the number of passengers, is an important factor affecting the fire hazard assessment. This study is based on the combination of subjective and objective AHP (Analytic Hierarchy Process) with the available Particle Swarm Optimisation algorithm PSO (Particle Swarm Optimization) and the perfect CRITIC (Criteria Importance Through Intercriteria Correlation) empowered fuzzy evaluation method on the metro station fire hazard toughness indicator system and its weights were determined, and a fuzzy comprehensive evaluation model of metro station safety toughness under the influence of baggage was constructed. The practical application proves that the method provides a new perspective for the fire risk assessment of underground stations, and also provides a theoretical basis for the prevention and control of mobile fire load hazards in underground stations.

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.