This study aims to investigate the relationship between internal and information integration within the supply chain (SCI-INTI and SCI-INFI), supply chain management (SCM) practices, and port operational performance (POP) in Oman’s container ports. Additionally, it explores the mediating role of SCM practices in the relationship between SCI-INTI, SCI-INFI, and POP in Oman. To meet the study’s objectives, a quantitative cross-sectional survey method was used. A total of 377 questionnaires were distributed to managers responsible for supply chain operations in the main departments at Sohar and Salalah ports, yielding 331 usable responses, with a response rate of 88 percent. The data collected were analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that both internal and information integration within the supply chain have positive and statistically significant effects on the operational performance of Oman’s container ports (POP). Specifically, Supply Chain Integration with Internal Integration (SCI-INTI) significantly impacts POP (β = 0.249, t = 5.039, p < 0.001), and Supply Chain Integration with Information Integration (SCI-INFI) also significantly affects POP (β = 0.259, t = 4.966, p < 0.001). Additionally, SCI-INTI positively influences Supply Chain Management Practices (SCMP) (β = 0.381, t = 7.674, p < 0.001), as does SCI-INFI (β = 0.484, t = 9.878, p < 0.001). Furthermore, SCMP positively and significantly influences the operational performance of Oman’s container ports (β = 0.424, t = 7.643, p < 0.001). These findings contribute to the literature by emphasizing the significance of internal and information integration within the supply chain and SCM practices as strategic internal resources and capabilities that enhance operational performance in container ports. Understanding these elements enables decision-makers and policymakers within government port authorities and port operating companies to optimize internal resources and capabilities to improve port operational performance.

During and after any disaster, a situation report (SITREP) is prepared, based on the Daily Incident Updates (DIU), as an initial decision support information base. It is observed that the decision support system and best practices are not optimized through the available formal reporting on disaster incidents. The rapidly evolving situation, misunderstood terms, inaccurate data and delivery delays of DIU are challenges to the daily SITREP. Multiple stakeholders stipulated with different tasks should be properly understood for the SITREP to initiate relevant response tasks. To fill this research gap, this paper identifies the weaknesses of the current practice and discusses the upgrading of the incident-reporting process using a freely available software tool, enabling further visualization, and producing a comprehensive timely output to share among the stakeholders. In this case, “Power-BI” (a data visualization software) is used as a 360-degree view of useful metrics—in a single place, with real-time updates while being available on all devices for operational decision-making. When a dataset is transformed into several analytical reports and dashboards, it can be easily shared with the target users and action groups. This article analyzed two sources of data, namely the Disaster Management Center (DMC) and the National Disaster Relief Service Center (NDRSC) of Sri Lanka. Senior managers of disaster emergencies were interviewed and explored social media to develop a scheme of best practices for disaster reporting, starting from just before the occurrence, and following the unfolding sequence of the disasters. Using a variety of remotely acquired imageries, rapid mapping, grading, and delineating impacts of natural disasters, were made available to concerned users.

Conflicts are inevitable in any human community, despite the fact that they are never desirable. One of the characteristics of the contemporary world is conflict. Different parties participate in disputes (individuals, organizations, and states). When disputes arise, interventionist methods are put into action. Conflicts arise in a variety of ways, such as disagreement, rage, quarrelling, hatred, destruction, killing, or war, because human requirements are diverse. Conflict takes many different shapes, and so do interventions. Individuals, groups (both local and foreign), and governments can all intervene in a conflict. The media and its functions are up for debate among those who mediate disputes. Can the media be seen as intervening in a dispute, or are they merely performing their mandated duties? The diversity of opinions is what drives conversations in peace journalism. In addition, peace journalism promotes media engagement and intervention in conflict situations in order to lessen and end conflict. Media intervention, according to some critics, is not objective journalism because those in charge of educational information management and journalists are not expected to make decisions about the news; rather, they should just tell it as they see it. Therefore, the purpose of this article is to examine the idea of conflict, the stages of conflict development, interventions in conflicts, and the contentious position of the media in conflicts from an educational information management perspective. Hence, this paper will contribute to the role of educational information management via social media and other new media platforms, which have occasionally been used to hold governments responsible, unite people in protest of violence, plan relief operations, empower people, dissipate tensions via knowledge sharing, and create understanding across boundaries.

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.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

The study aims to explore the impact of examination-oriented education on Chinese English learners and the importance of cultural intelligence in second language acquisition. Through a questionnaire administered to postgraduate students majoring in English in China, the research discovered that the emphasis on test scores and strategies in China’s higher English education system has led to a neglect of cultural backgrounds and cross-cultural communication. The findings underscore the necessity for reforms in English teaching within Chinese higher education to cultivate students’ intercultural intelligence and enhance their readiness for international careers in the era of globalization.