The flipped classroom (FC) model has long brought significant benefits to higher education, secondary, and elementary education, particularly in improving the quality and effectiveness of learning. However, the implementation of FC model to support elementary students in developing self-learning skills (autonomous learning, independent study, self-directed learning) through technology still faces numerous challenges in Vietnam due to various influencing factors. Data for the study were collected through direct questionnaires and online surveys from 517 teachers at elementary schools in Da Nang, Vietnam. Based on SEM analysis, the study identified factors such as perceived usefulness, accessibility, desire, teaching style, and facilitating conditions. The research findings indicate that factors like the perceived effectiveness of the model, teaching style, and facilitating conditions have a positive correlation with the decision to adopt the FC model. Therefore, to encourage the use of the FC model in teaching, it is essential to raise awareness of the model’s effectiveness, improve teaching styles, and create favorable conditions for implementation.

Ecuador acknowledges the need to improve infrastructure and resources for educational inclusion, but it faces challenges in effective implementation compared to developed countries that have made advancements in this area. The objective of this research was to map the regulations and practices related to the implementation of inclusive infrastructure and educational resources at the international level, identifying knowledge gaps and opportunities for adaptation in Ecuador. An exploratory theoretical review was conducted following PRISMA-ScR guidelines, using searches in academic databases and official documents. Qualitative and regulatory studies from the United States, Finland, Canada, and Japan were selected, analyzing 16 scientific articles and 11 official documents. The results reveal that Ecuador faces challenges in the implementation of inclusive regulations, particularly in infrastructure and resources, highlighting the need to establish national accessibility standards, invest in assistive technologies, and offer continuous teacher training to enhance educational inclusion. The research uncovered a negative cycle where the lack of effective implementation of inclusive regulations perpetuates inequality and reinforces institutional inertia. For successful reform, the regulatory structure, resource management, and educational culture in Ecuador must be addressed simultaneously.

The COVID-19 epidemic caused unexpected complications, complexities and challenges in higher educational institutions (HEIs). In order to promote and strengthen the role of women leadership, this study aimed to clarify the unique challenges faced by female leaders at Saudi HEIs during the epidemic, find possible solutions to these challenges, and provide policy as well as management implications. A systematic literature review (SLR) was conducted, examining 27 records (i.e., research papers, articles and conference studies). The data were qualitatively analysed and categorized based on themes like challenges faced, opportunities recognized, and solutions proposed. Findings highlighted women leaders in Saudi HEIs grappled with multiple challenges, including technological barriers, cultural constraints, and increased workloads. Merging challenges with solvable strategies offers a forward-looking perspective, advocating for systemic changes that can shape a resilient and inclusive future for HEIs in Saudi Arabia.

In the rapidly evolving landscape of China’s pharmaceutical industry, this study investigates how pharmaceutical enterprises can achieve profitable sales innovation amid the process of digital transformation. Grounded in the Affordance theory, it posits that the positive impact of digital transformation on sales innovation is driven by the affordance afforded by digital technology and ubiquity. The research focuses on A-share pharmaceutical companies in China, utilizing data from 2012 to 2022 and employing multiple regression analysis to examine the influence of digital transformation on corporate sales innovation. The results demonstrate a significant positive effect of digital transformation on sales innovation. The study further categorizes digital transformation into technological affordance and ubiquity affordance, separately validating their roles in promoting sales innovation. Moreover, by considering synergistic effects, the research unveils the intricate relationship between digital transformation and corporate innovation performance. The findings provide a fresh perspective on understanding how digital technology propels sales innovation and offer concrete guidance for the digital transformation practices in the pharmaceutical industry.

In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.

This study aims to elucidate the digital transformation process in Tunisian companies, identify its driving factors, and explain its key success factors. We examine a sample of 70 companies across various economic sectors using a Multinomial Logistic regression to assess the impact of digital strategy, corporate culture, and leadership on digital transformation success. The dependent variable “digital maturity” is categorized into low, medium, and high, with medium serving as the reference category. The results indicate a significant and positive effect of digital strategy on digital transformation success. Leadership influences companies at a low level of digital maturity but does not significantly impact those at a high maturity level. Corporate culture does not significantly affect digital transformation. Digital strategy is crucial for the success of digital transformation in Tunisian companies, while leadership plays a role primarily at lower maturity levels. Corporate culture, however, does not significantly contribute to digital maturity. The study provides insights for Tunisian companies and policymakers to focus on developing robust digital strategies and leadership qualities to enhance digital transformation efforts. This research expands the theoretical base on digital transformation in the Tunisian context, identifying critical success factors and barriers, and confirming the significant role of digital strategy in successful digital transformations.