This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

As a group of college students who are about to enter social life and have a certain impact on socio-economic and technological development, their concepts and qualities will have a significant impact on social development. Therefore, in a complex and ever-changing social environment, schools should pay attention to educating college students in aspects such as their values, high moral literacy, and political awareness. Schools can take ideological and political education as the foundation, comprehensively educate students through the construction of a good academic atmosphere, and cultivate them into application-oriented high-quality talents. Based on this, this article mainly studies the construction methods of college students' academic style from the perspective of ideological and political education in the new era.

With the in-depth development and widespread application of educational informatization, digital education has also become one of the important features of educational modernization. Designing and completing a visual teaching system based on Web technology is of great significance for promoting further reform and development of teaching, especially for achieving remote education, which has great application value. Based on visual teaching needs analysis and B/S architecture, effective system development is achieved through Access database. According to the specific needs of teaching functions, the system can be divided into multiple modules, and the management and login of teaching resources for users can also be smoothly achieved. This has important research value for achieving the goal of remote visualization of teaching.

This study delves into the strengths, weaknesses, opportunities, and threats of aerobics through SWOT analysis. Aerobics offers a comprehensive workout, enhancing students’ physical fitness and promoting overall well-being. Nevertheless, challenges include a lack of awareness among students and potential issues such as insufficient sports skills. Opportunities arise in college physical education courses, serving as an excellent platform for fostering students’ holistic development. However, aerobics faces threats in teaching, such as time constraints and varying student interests. Addressing the actual teaching scenario, corresponding strategies are proposed. Firstly, there is a need to strengthen the promotion and education of aerobics. Secondly, employing a hierarchical, step-by-step teaching approach can elevate students’ motor skills. Additionally, designing engaging and challenging aerobics courses aligned with the characteristics of college physical education helps ignite students’ enthusiasm. Lastly, teachers should flexibly adjust content and methods to ensure effective calisthenics teaching. Through SWOT analysis and the discussion of teaching strategies, this paper aims to offer valuable insights for the aerobics teaching in college physical education classrooms. The goal is to promote students’ all-round development and enhance the overall quality of physical education.

 Purpose: This research paper aims to assess the proficiency of tertiary education providers in engaging with online learning environments, especially in the context of the post-COVID-19 transition. The COVID-19 pandemic accelerated the adoption of online learning platforms, it is essential to understand how educational institutions have adapted and evolved in their approach to virtual education. The central research question explores how Continuous Professional Development (CPD), Technological Infrastructure (TI), and Support Systems (SS) collectively influence educators’ proficiency in online teaching (POT). Study design/methodology/approach: A comparative study was performed, comparing data collected during the COVID-19 pandemic with post-pandemic data from higher education institutions in Uzbekistan. In-depth interviews were conducted with 15 education facilitators representing both public and international educational institutions. This purposive sampling approach allows for a holistic exploration of the experiences, challenges, strategies, and preparedness of these facilitators during the transition to online learning. Manual qualitative data classification and content analysis were employed to understand themes in respondent experiences and identified actions. Findings: The study reveals the significant role of CPD, robust TI, and effective SS in enhancing the Proficiency of tertiary education providers in engaging with Online Teaching. These elements were found to be significant determinants of how well institutions and educators adapted to the shift to virtual education. The research offers valuable insights for educators, policymakers, and students, aiding in decision-making processes within academia and guiding the development and implementation of effective online teaching strategies. Originality/value: This study contributes to the existing literature by providing an in-depth understanding of the adjustments education facilitators make in response to the pandemic. It emphasizes the importance of ongoing preparation for online learning and highlights the role of digital workplace capabilities in ensuring successful interaction in virtual educational environments.

PPGIS platforms have been widely used to map social actors since the emergence of open access webGIS platforms. This identification of citizen initiatives is based on the physical location, but is rarely combined with social networking. This research seeks to close that gap by using the platIC web-based mapping tool for citizen initiatives, together with their interrelationships. Therefore, a methodical procedure has been defined to construct a geolocalised graph by identifying and categorising linked nodes. Method steps have been tested in three case studies in the Malaga region: Malaga city, Benalmadena, and Valle del Genal. They were selected for a comparative analysis in three different urban and socio-economic scenarios, namely: a tourist destination with a high density of Spanish population and floating city users; a sun-and-beach destination with a significant presence of resident foreign population; and a rural area suffering from depopulation, respectively. Mapping reveals a higher density of citizen initiatives in central urban areas and with social conflicts. Social graphs show a wider interconnection of nodes in rural areas, but isolated nodes are spread more widely there. Monitoring active citizen initiatives could serve as a basis for local administration to involve the citizenry in the management of current issues in the urban and rural context. Future research may promote new plugins to improve participatory process through webGIS platforms.