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.

The purpose of this research is to estimate the differences in sales levels between businesses owned by individuals who self-identify as Indigenous (IE) and those who do not (NIE), as well as between males (ME) and females (WE), and how this intersection may affect their sales levels. To accomplish this, an Analysis of Variance (ANOVA) is used to compare the means between the groups analyzed, and Tukey’s Honestly Significant Differences (HSD) is used to determine the magnitude and direction of these differences. The results of the study show that indigenous-owned businesses have sales that are 26% lower than the general average, while women-owned businesses have sales that are 70.6% lower in the same comparison. In addition, businesses run by indigenous women have sales that are 93.5% lower on average. These findings suggest that the challenges faced by entrepreneurs reflect the structural inequalities observed in other areas of society and highlight the need for public and private policies focused on reducing these gaps.

Since 2019, Togo has resolutely engaged in the decentralization process marked by communalization and elections of municipal councilors. Financial autonomy constitutes an essential lever for the free administration of municipalities, allowing them to ensure decision-making and the implementation of development projects. However, despite a legal and regulatory framework defining taxation specific to local authorities, Togolese municipalities are often perceived as needing more financial resources. This study aims to map the financing mechanisms for decentralization in Togo and analyze their contribution to municipal budgets. By adopting a quantitative approach combining documentary analysis and interviews with 188 experts and practitioners of local finance from various Togolese structures, four main financing mechanisms were identified: local, national, Community, and international. Among these mechanisms, own resources (in particular from the sale of products and services, fiscal and non-fiscal taxes) and state transfers via the Support Fund for Local Authorities emerge as the primary sources of financing for municipalities. However, the study reveals that several instruments of local mechanisms, although institutionally defined, still need to be updated in many municipalities, thus limiting their effectiveness in resource mobilization. These results highlight the importance of optimizing the management of local mechanisms to strengthen municipalities’ financial autonomy and support territories’ sustainable development.

This study explores the impact of online assessments on students’ academic performance and learning outcomes at the University of Technology in South Africa. The research problem addresses the effectiveness and challenges of digital assessment platforms in higher education (HE), particularly their influence on student engagement, feedback quality, and academic integrity. A qualitative case study approach was employed, involving semi-structured interviews with ten undergraduate and postgraduate students from diverse academic backgrounds. The findings reveal that while online assessments provide flexibility and immediate feedback, they also pose challenges related to technical issues, feedback delays, and concerns about long-term knowledge retention. The study highlights the necessity of aligning assessment strategies with constructivist learning principles to enhance critical thinking and student-centered learning. Implications for theory include strengthening the application of constructivist learning in digital environments, while practical recommendations focus on improving assessment design, institutional support, and feedback mechanisms. Policy adjustments should consider inclusive and equitable access to online assessments. Future research should further investigate the long-term impact of digital assessments on professional readiness. This study contributes to ongoing discussions on online education by offering a nuanced understanding of digital assessment challenges and opportunities in higher education.

Historically, women have faced progressive and persistent obstacles and prejudices preventing them from fully participating in and receiving recognition for scientific research in academia. In Panama, local gender studies specifically targeting the area of academia are scarce. However, to close the gender gap, this article tries to uncover the realities of women academics who dare to research and do science in Panama, beyond statistics. A virtual survey was distributed from May to August 2023, in which 921 academics (45% men and 55% women) affiliated with public universities in Panama were surveyed. Through an empirical analysis from a gender perspective, participants’ attitudes and perceptions on the effects of the covid-19 pandemic on research, the quality of higher education in Panama, the dissemination and transmission of knowledge, and research as an adjuvant to higher education were revealed. Findings reiterate the gender bias and underrepresentation of women in Panamanian public universities and the lack of commitment to their capacity building, research, and dissemination of results. It also confirmed that, despite the covid-19 pandemic and its negative effects in all areas, the importance and recognition of scientific research were highlighted, allowing women academics to excel competitively and take advantage of new opportunities in their career development.

Tomato (Solanum lycopersicon L.) is a highly valued crop in the world, particularly in Nigeria with high nutritional and economic benefits. However, its production in Iwollo, Southeast Nigeria, is constrained by unfavorable weather conditions. To address this, a study was conducted at the Teaching and Research Farm, Department of Horticultural Technology, Enugu State Polytechnic, Iwollo, Southeast Nigeria to evaluate and select the best cultivar for high tunnel production using the Rank Summation Index. Completely Randomized Design with three replications was used, and six high-yielding cultivars, namely Roma VF, BHN-1021, Supremo, Pomodro, Money maker, and Iwollo local, were evaluated. Data were collected on key agronomic characters and analyzed with Analysis of Variance (ANOVA) at a 0.05 level of probability. There were significant differences in the number of leaves per plant, plant height, number of branches per plant, days to fruit maturity, fresh fruit weight, number of harvested fresh fruits per plant, and fresh fruit yield per plant among the cultivars. These characters that showed significant differences were ranked and summed up to obtain the Rank Summation Index (RSI) score. The results revealed that the Supremo cultivar had the lowest and best score (18). This suggests Supremo as the best cultivar for high tunnel tomato production in the study area, based on its superior performance across key agronomic traits.