There are several factors that generate postharvest losses of Citrus sinensis, but none have been focused on the central jungle of the Junín region of Peru. The objective of this research was to evaluate postharvest losses of Citrus sinensis in the province of Satipo, Junín region of Peru, considering the stages of the production chain. The methodology was applied to descriptive and cross-sectional design. A sample of 10 orange trees, 3 transport intermediaries and 5 traders selected for compliance with minimum volume and quality requirements were used. The °Brix, pH and acidity characteristics of the fruit were determined. Subsequently, absolute and percentage losses were quantified through direct observation, surveys and interviews. The main postharvest losses of Citrus sinensis were 1.50% in harvesting and detaching, 1.75% in transport to the collection center, 2.23% in storage and transport by intermediaries, and 2.90% in storage and sale by retailers. The overall loss was 8.12% throughout the production chain and US$5.75 per MT of C. sinensis harvested. The main damages found were mechanical and biological, caused by poor harvesting and packaging techniques, precarious storage and careless transport of the merchandise.

In order to meet the Sustainable Development Goals (SDGs) of the United Nations and address the growing global concern for ecologically responsible activities, this study examines the role that French financial institutions play in financing a green future and promoting sustainable development (SD). Through semi-structured interviews with twelve participants from banks and Fintech companies, the research investigates their familiarity with green financing commitments to international organizations and associations, their views on the growth potential of green finance, and the provision of green finance products. Additionally, it explores the connection between green finance and its positive influence on SD. Data analysis was performed using NVivo 12. The findings highlight a strong commitment to green finance and sustainable practices among these institutions, emphasizing the significance of integration and utilization of green finance products across various sectors. This research emphasizes the crucial role of financial institutions in France in driving a greener and more sustainable future through green finance.

This study examines the challenges and needs faced by non-profit organisations (NPOs) in Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs), particularly focusing on sections 3 and 4. Employing a mixed-method approach, the research combines qualitative and quantitative methods. Surveys were conducted with Colombia NPOs, official documents were analysed, and comparative case studies were performed. In-depth interviews and participant observation were also utilised to gain a comprehensive understanding of the obstacles and current practices within the Colombian context. The findings reveal that NPOs in Colombia encounter significant difficulties in adopting IFRS due to the complexity of the standards, lack of specialised resources, and the need for specific training. Internal challenges such as deficiencies in staff qualifications and training, resistance to change, and technological limitations were identified. Externally, ambiguities in the legal framework and donor requirements were highlighted. The case study illustrated that, while there are similarities between IFRS for SMEs and the IFR4NPO project, specific adaptations are essential to address the unique needs of NPOs. This research underscores the necessity of developing additional guidelines or modifying existing ones to enhance the interpretation and application of IFRS in Colombia NPOs. It is recommended to implement proactive strategies based on education and legislative reform to improve the transparency and comparability of financial information. Adopting a more tailored and supported accounting framework will facilitate a more relevant and sustainable implementation, benefiting Colombian NPOs in their resource management and accountability efforts.

Cybercrime poses a growing threat to individuals, businesses, and governments in the digital age. This research aims to conduct a comprehensive study of the legal frameworks developed by international organizations to combat cybercrime, providing a comparative analysis of their approaches and highlighting strengths, weaknesses, and areas for improvement. The study employs a qualitative research methodology, utilizing a doctrinal approach to examine primary and secondary legal sources for data analysis. The results reveal the ongoing efforts of the United Nations and other international bodies to establish a unified approach to combating cybercrime through conventions on Cybercrime. The research emphasizes the importance of harmonizing laws, fostering international cooperation, and adapting to evolving cyber threats while maintaining a balance between security and individual rights. Recommendations include strengthening legal frameworks, enhancing public-private partnerships, and investing in capacity building and technical assistance for developing countries. The study concludes by highlighting the critical importance of comprehensive and harmonized cybercrime legislation in the global fight against cybercrime and calls for continued efforts to address the challenges posed by this ever-evolving threat.

Gastronomic tourism is a form of travel that has gained relevance today, making it crucial to understand the promotion and management strategies in specific destinations. This systematic review article aims to analyze these strategies, highlighting the importance of cultural authenticity and collaboration between local actors. The methodology used is aligned with a descriptive and correlational approach, using criteria of exhaustiveness and relevance to review ethnographic research and scientific articles. The results reveal the influence of ancestral knowledge on cultural tourism, as well as the challenges of food heritage and food transculturation. In this sense, the need to design promotional strategies that promote traditionality, identity and cultural empowerment in local communities is highlighted. In conclusion, this study provides a comprehensive understanding of gastronomic tourism promotion and management strategies, underscoring the importance of preserving cultural authenticity and promoting local collaboration for the sustainable development of gastronomic tourism.

This study investigates non-academic employees’ perceptions of their line managers’ leadership styles at a private university in Malaysia and how these perceptions influence their intention to remain employed. Employing a qualitative approach and the path-goal theory as a theoretical framework, data were collected through purposive sampling from 10 non-academic employees and analyzed thematically using NVivo 12 software. The findings reveal that a supportive and participative leadership style fosters an informal leadership dynamic between line managers and subordinates. Informal leadership behaviors encompass affective qualities and effective communication that enable the development of close relationships outside the workplace, facilitating increased employee engagement and motivation levels. Consequently, this approach notably improves employee retention. This study offers a comprehensive understanding of informal leadership styles contributing to enhanced human resource management at the private university while providing an inclusive perspective on employees’ perceptions and their intention to remain employed. Finally, we propose a model of employees’ perception of leadership styles as the main driver that better serves their intention to stay in organizations.