In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

This research paper explores the influence of first-order chemical reactions on the sustainable properties of electrically conducting magnetohydrodynamic (MHD) fluids in a vertical channel with the unique characteristics of Jeffrey fluid flow. The mathematical model of MHD flow with Jeffrey fluid and chemical reaction incorporates the impacts of viscous dissipation, Joule heating, and a non-Newtonian fluid model with viscoelastic properties in the flow regions. The governing equations of the flow field were solved using the finite difference method, and the impacts of flow parameters on the flow characteristics were discussed numerically using a graphical representation. It’s revealed that increasing the Jeffrey parameter results in a decline in the velocity field profiles. Also, species concentration field profiles decline with higher values of the destruction chemical reaction parameter. The findings of this study have significant implications for various engineering applications, including energy generation, aerospace engineering, and material processing. Additionally, the inclusion of Jeffrey’s fluid flow introduces a viscoelastic component, enhancing the complexity of the fluid dynamics.

This paper examines the sustainability practices implemented by healthcare establishments, mainly Small and Medium enterprises (SMEs), We focus on identifying opportunities with challenges involved. This systematic literature analyses 47 studies that explore sustainability practices in the healthcare system globally. The finding from the studies reveals that healthcare organizations with SMEs adopt diverse measures like renewable energy, a reduction, and a response procurement in minimizing the impact on the environment and ensuring financial stability. The challenges SMEs face comprise limited financial resources, lack of expertise, with difficulties accessing information and support. Furthermore, we suggest opportunities for SMEs to enhance sustainability practices with partnerships with other organizations and investing in educating employees. Implementation of sustainability practices will improve the financial stability, and environmental impact, with the wellbeing of healthcare stakeholders. The empirical evidence, comparative studies with cross-disciplinary are needed in exploring the effectiveness of the different suitability practices, potential trade-offs, synergies between sustainability and other organizational goals, the effect of sustainability practice in the financial with non-financial performance on SMEs in healthcare establishment are positive, with cost-effectiveness, efficiencies operations, improving brand reputations and engaging the employee. Established factors like regulating frameworks and government initiatives play a major role in the influence of adopting sustainability practices with cultural factors.

Xylene isomers are notorious chemical hazards, and their efficient removal from water solutions is still challenging. The current study reports a polymer nanocomposite as a potential adsorbent for successfully removing dissolved xylene isomers from contaminated water. Polystyrene-1D multiwall carbon nanotube nanocomposite (PS-MWCNT) adsorbent was prepared using the one-step bulk polymerization method. Mesoporous PS-MWCNT was prepared using the nano-crystallization phase separation method. The sulfonation of the mesoporous PS-MWCNT nanocomposites was carried out by treating the samples with concentrated sulfuric acid at elevated temperatures. The sulfonated PS-MWCNT (HO₃S-PS-MWCNT) was found to be a potential adsorbent for dissolved xylene isomers from water solution. In addition, the HO₃S-PS-MWCNT can be efficiently recycled for up to 10 consecutive cycles with negligible decline in adsorption values. The exhibited equilibrium adsorption, rate of adsorption, and rapid regeneration of the HO₃S-PS-MWCNT are clear indications for the possibility of practical utilization of these adsorbents in large-scale water treatment plants.

This paper conducts a comparative analysis of mentoring and metacognition in education, unveiling their intricate connections. Both concepts, though seemingly disparate, prove to be interdependent within the educational landscape. The analysis showcases the dynamic interplay between mentoring and metacognition, emphasizing their reciprocal influence. Metacognition, often perceived as self-awareness and introspection, is found to complement the relational and supportive nature of mentoring. Within this context, metacognitive education within mentoring emerges as a vital component. Practical recommendations are offered for effective metacognitive training, highlighting its role in enhancing cognitive and metacognitive skills. Moreover, the paper introduces the concept of a “mentoring scaffolding system.” This system emphasizes mentor-led gradual independence for mentees, facilitating their professional and personal growth. The necessity of fostering a metacognition culture in education is a central theme. Such a culture promotes improved performance and lifelong learning. The paper suggests integrating metacognition into curricula and empowering learners as essential steps toward achieving this culture. In conclusion, this paper advocates for the integration of metacognition into mentoring and education, fostering self-awareness, independence, and adaptability. These attributes are deemed crucial for individuals navigating the challenges of the information age.

Nowadays, copper and zinc nanoparticles are widely employed in a variety of applications. With nanoscale particle sizes, copper oxide/zinc oxide composite is easily synthesized using a variety of techniques, including hydrothermal, microwave, precipitation, etc. In the current work, chemical precipitation is used to create a copper oxide/zinc oxide nanocomposite. XRD analysis was used to determine the nanocomposite’s structural characteristics. Through SEM analysis, the surface morphological properties are investigated. EDAX is used to study the chemical composition of produced materials, while UV/Visible spectroscopy is used to determine their optical properties. The assessment of the copper oxide/zinc oxide nanocomposite’s degrading property on dyes like methyl red and methyl orange under UV and visible light are the main objectives of the current work.