Village Finance System (SISKEUDES) is a village financial reporting application policy. The application of the SISKEUDES is as a form of accountability to be accessible and known by the community. However, communication problems, resources, knowledge and limited internet networks in many regions still cause problems in reporting process. The research used a qualitative descriptive method by conducting in-depth interviews and document analysis of Mamala Negeri SISKEUDES. The policy implementation model according to George Edward III was used as an analysis tool. This research was designed to be carried out for 5 (five) months to explore various data from various information regarding this research problem. The research findings are that the provision of facilities and infrastructure for Mamala Negeri supporting human resources is still limited, making it difficult to apply the SISKEUDES 2.0 application. Besides, the village also needs more systematic transaction planning, which allows each transaction to be recorded completely both planning and realization.

QR code transforms the way retailers offer their shopping experiences in the current context. In response, various retailers adopted innovative approaches such as QR code-based applications to attract their consumers. A QR code-based virtual supermarket refers to a space where goods or services are traded in a virtual space using a smart app-based QR code. To fully understand the opportunities of this type of supermarket applying QR-code technology, initial research is required to assess consumers’ use intention. This study has examined the antecedents of the adoption of QR code-based virtual supermarket among Vietnam consumers using the expanded Technology Acceptance Model (TAM) and explored the moderating effect of perceived risk on the relationship between attitude and consumers’ intention to use QR code-based virtual supermarket. A questionnaire was used to collect data from a sample of 335 consumers in Vietnam. The findings revealed that the antecedents are effective in predicting consumers’ attitudes and intentions toward QR code-based virtual supermarket adoption. The results showed the negative moderation effects of perceived risk for the effect of attitude on consumers intention. In addition, practical implications are supported for the application of new shopping technology and are likely to stimulate further research in the area of virtual supermarket shopping.

This research, with a qualitative approach, is based on a literature review and a press analysis related to mergers, acquisitions and dissolutions of Higher Education Institutions in South America. Our findings evidence a gap in the academic literature for analyzing and understanding these processes. The literature on the subject is scarce; however, the press has recorded them in a constant way. While in the past this phenomenon was mainly among public universities, currently it is a fundamentally private trend. The main reasons to carry out this process by Higher Education Institutions are those related to geographic expansion or positioning (for merger processes), absorption and concentration of institutions by groups of interest (for merger processes, acquisition) and, the crisis resulting from the financial-administrative management of the institutions, as well as the non-compliance with national and international quality standards designed by accreditation agencies and institutions (for dissolution processes). On the contrary of some literature results, in any of the processes the search for prestige or reputation by the institutions was detected as a reason.

In order to meet the guidance, publicity and commercial functions, various types of billboards have become important permanent facilities in the airport terminal, which are distributed all over the terminal. The advertising materials inside billboards have certain fire hazards, and there is a lack of research on the fire risk of advertising materials at present. Therefore, it is necessary to study the fire risk of advertising materials in airport terminal. Taking PVC board, a commonly used advertising material, as the research object, Pyrosim was used to model and analyze its fire, and the characteristics of fire spread, smoke flow, and distribution of combustion products such as CO and CO2 in the terminal building were obtained. This study explores the fire combustion characteristics of advertising materials in civil airport terminals, providing a basis for fire prevention management in civil airport terminals.

The last decades have offered new challenges to researchers worldwide through the problems our planet is facing both in the environment protection field and the need to replace fossil fuels with new environmentally friendly alternatives. Bioenergy as a form of renewable energy is an acceptable option from all points of view and biofuels due to their biological origin have the ability to satisfy the new needs of humanity. By releasing some non-polluting combustion products into the atmosphere, biofuels have already been adopted as additives in traditional liquid fuels, being intended mainly for internal combustion engines of automobiles. The current work proposes an extension of biofuels application in combustion processes specific to industrial furnaces. This technical concern is not found in the literature, except for achievements of the research team involved in this work, which has performed previous investigations. A 51.5 kW-burner was designed to operate with glycerine originating from triglycerides of plants and animals, mixed with ethanol, an alcohol produced by the chemical industry recently used as an additive in gasoline for automobile engines. Industrial oxygen was chosen as the oxidizing agent necessary for the liquid mixture combustion, allowing to obtain much higher flame temperatures compared to the usual combustion processes using air. Mixing glycerine with ethanol in 8.8 ratio allowed growing flame stability, accentuated also by creating swirl currents in the flame through the speed regime of fluids at the exit from the burner body. Results were excellent both through the flame stability and low level of polluting emissions.