The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.

The aim of this paper is to introduce a research project dedicated to identifying gaps in green skills by using the labor market intelligence. Labor Market Intelligence (LMI). The method is primarily descriptive and conceptual, as the authors of this paper intend to develop a theoretical background and justify the planned research using Natural Language Processing (NLP) techniques. This research highlights the role of LMI as a tool for analysis of the green skills gaps and related imbalances. Due to the growing demand for eco-friendly solutions, there arises a need for the identification of green skills. As societies shift towards eco-friendly economic models, changes lead to emerging skill gaps. This study provides an alternative approach for identification of these gaps based on analysis of online job vacancies and online profiles of job seekers. These gaps are contextualized within roles that businesses find difficult to fill due to a lack of requisite green skills. The idea of skill intelligence is to blend various sources of information in order to overcome the information gap related to the identification of supply side factors, demand side factors and their interactions. The outcomes emphasize the urgency of policy interventions, especially in anticipating roles emerging from the green transition, necessitating educational reforms. As the green movement redefines the economy, proactive strategies to bridge green skill gaps are essential. This research offers a blueprint for policymakers and educators to bolster the workforce in readiness for a sustainable future. This article proposes a solution to the quantitative and qualitative mismatches in the green labor market.

The quality of indoor classroom conditions influences the well-being of its occupants, students and teachers. Especially the temperature, outside acceptable limits, can increase the risk of discomfort, illness, stress behaviors and cognitive processes. Assuming the importance of this, in this quantitative observational study, we investigated the relationship between two environmental variables, temperature and humidity, and students’ basic emotions. Data were collected over four weeks in a secondary school in Spain, with environmental variables recorded every 10 minutes using a monitoring kit installed in the classroom, and students’ emotions categorized using Emotion Recognition Technology (ERT). The results suggest that high recorded temperatures and humidity levels are associated with emotional responses among students. While linear regression models indicate that temperature and humidity may influence students’ emotional experiences in the classroom, the explanatory power of these models may be limited, suggesting that other factors could contribute to the observed variability in emotions. The implications and limitations of these findings for classroom conditions and student emotional well-being are discussed. Recognizing the influence of environmental conditions and monitoring them is a step toward establishing smart classrooms.

Purpose: To reveal the impact mechanism of rural museum intervention on the construction of local identity of rural community residents, and provide practical reference for the protection and utilization of rural cultural identity. Methods: This study takes the Weijiapo Rural Museum in Luoyang, China as the research object, uses participatory observation and in-depth interview methods, and explains the specific characteristics of rural community resident identity construction through identity process theory (IPT). Results: (1) The impact of the intervention of rural museums on rural areas is reflected in four aspects: local spatial reconstruction, transformation of livelihood methods, reconstruction of social relationships, and evolution of cultural customs; (2) under the influence of rural museum construction, the representation of community residents’ identity has shown complex characteristics, with both positive and negative impacts coexisting; (3) the local identity of community residents affects their perception and attitude towards the construction of rural museums.