This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

In this paper advanced Sentiment Analysis techniques were applied to evaluate public opinions reported by rail users with respect to four major European railway companies, i.e., Trenitalia and Italo in Italy, SNCF in France and Renfe in Spain. Two powerful language models were used, RoBERTa and BERT, to analyze big amount of text data collected from a social platform dedicated to customers reviews, i.e., TrustPilot. Data concerning the four European railway companies were first collected and classified into subcategories related to different aspects of the railway sector, such as train punctuality, quality of on-board services, safety, etc. Then, the RoBERTa and BERT models were developed to understand context and nuances of natural language. This study provides a useful support for railways companies to promote strategies for improving their service.

This study examines the microeconomic determinants influencing remittance flows to Vietnam, considering factors such as gender (SEX), age (AGE), marital status (MS), income level (INC), educational level (EDU), financial status (FS), migration expenses (EXP), and foreign language proficiency (LAN). The study analyzes the impact of these factors on both the volume (REM_VL) and frequency of remittance flows (REM_FR), employing ordered logistic regression on survey data collected from Vietnamese migrants residing in Asia, Europe, the Americas, and Oceania. The estimations reveal that migrants’ income, age, educational level, and migration costs significantly positively influence remittance flows to Vietnam. Conversely, the financial status of migrants’ families in the home country negatively impacts these flows. Gender and migration costs primarily influence the frequency of remittance transfers, but they do not have a significant effect on the volume of remittances. Although foreign language proficiency was introduced as a novel variable of the models, it does not demonstrate any significant impact in this study. Furthermore, the survey data and regression estimates suggest that two primary motivations drive remittances to Vietnam: altruistic motives and implicit loan agreements. This research contributes to a deeper understanding of remittance e behavior, particularly in the context of Vietnam’s status as a major labor exporter. The findings provide valuable insights for policymakers and researchers seeking to optimize remittance flows and their impact on the Vietnamese economy. By understanding the complex interplay of factors influencing remittance behavior, policymakers can design effective strategies to support migrants and encourage increased remittance inflows, ultimately contributing to economic development and poverty reduction.

The convergence of multifaceted global challenges encompassing the rise of populism, Brexit, the climate crisis, the COVID-19 pandemic, and the Russian invasion of Ukraine has catalyzed a profound reassessment of international trade policies. This article critically examines the intricate linkages between these challenges and their profound implications for the contemporary international trading system. Traditionally, globalization debates in the 1990s underscored the social and environmental dimensions of trade, yet the current landscape reveals an undeniable entwining of societal implications with trade policies. This article delves into the interconnectedness of these global challenges with trade, evaluating how each phenomenon influences and reshapes policy discourse. In particular, the rise of populism and its attendant protectionist sentiments have engendered a reevaluation of trade relationships and multilateral agreements. The seismic geopolitical event of Brexit has disrupted regional trade dynamics, signaling a paradigm shift in established trade blocs. Simultaneously, the imperatives of addressing the escalating climate crisis have spotlighted the necessity for trade policies to align with environmental sustainability goals. The COVID-19 pandemic, acting as a disruptor on a global scale, has accentuated vulnerabilities within supply chains, emphasizing the need for resilience and adaptability in trade frameworks. Additionally, the Russian invasion of Ukraine has introduced geopolitical tensions that further complicate the trade-policy landscape. By critically evaluating these intersecting challenges, this article delineates the evolving nature of trade policies and their inextricable relationship with societal and geopolitical realities. It underscores the imperative for a holistic approach in policy formulation that integrates social, environmental, and geopolitical considerations, acknowledging the integral role of trade policies in addressing contemporary global challenges.

To investigate the possible role of arbuscular mycrrhizal fungi (AMF) in alleviating the negative effects of salinity on Stevia rebaudiana (Bert.), the regenerated plantlets in tissue culture was transferred to pots in greenhouse and inoculated with Glomus intraradices. Salinity caused a significant decrease in chlorophyll content, photosynthesis efficiency and enhanced the electrolyte leakage. The use of AMF in salt –affected plants resulted in improved all above mentioned characteristics. Hydrogen peroxide and malondialdehyde (MDA) contents increased in salt stressed plants while a reduction was observed due to AMF inoculation. CAT activity showed a significant increase up to 2 g/l and then followed by decline at 5 g/l NaCl in both AMF and non-AMF treated stevia, however, AMF inoculated plants maintained lower CAT activity at all salinity levels (2 and 5 g/l). Enhanced POX activities in salt- treated stevia plants were decreased by inoculation of plants with AMF. The addition of NaCl to stevia plants also resulted in an enhanced activity of SOD whilst, AMF plants maintained higher SOD activity at all salinity levels than those of non-AMF inoculated plants. AMF inoculation was capable of alleviating the damage caused by salinity on stevia plants by reducing oxidative stress and improving photosynthesis efficiency. 

Improving the practical skills of Science, Technology, Engineering and Mathematics (STEM) students at a historically black college and university (HBCU) was done by implementing a transformative teaching model. The model was implemented on undergraduate students of different educational levels in the Electrical Engineering (EE) Department at HBCU. The model was also extended to carefully chosen high and middle schools. These middle and high school students serve as a pipeline to the university, with a particular emphasis on fostering growth within the EE Department. The model aligns well with the core mission of the EE Department, aiming to enhance the theoretical knowledge and practical skills of students, ensuring that they are qualified to work in industry or to pursue graduate studies. The implemented model prepares students for outstanding STEM careers. It also increases enrolment, student retention, and the number of underrepresented minority graduates in a technology-based workforce.