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.

Digitalization has recently gained significant relevance in the education field. The focus has been on its use and application, as well as on training teachers and students to become responsible, competent, and ethical users of technology. This is connected to the creation of policies and programs that promote online learning and interaction from basic to higher education. In this context, this study aims to analyze the scientific production related to digital citizenship through a bibliometric mapping of publications indexed in the Web of Science database. The goal is to identify the main research trends in this field. The results show a growth in the number of publications since 2016, mainly focusing on topics such as digital citizenship media, digital competences, higher education, teachers, students, adolescents, adults, competence, digital literacy, and citizenship education. The presence of a significant number of journals related to the field of education denotes a close relationship between this field and the topic of study. Also, it is revealing a higher concentration of research production in the United States and Europe, with Latin America being absent from this scenario. The study identifies an intellectual structure of the discipline, particularly regarding the most relevant authors, journals, and descriptors. These results are important for understanding the research practices inherent to the field, which projects digital citizenship as an emerging topic. The study concludes by proposing lines of interest for further research on the topic in education and other fields, as well as acknowledging the limitations found in the present article.

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.

The present study aims at analyzing the various factors influencing consumer attitudes towards the adoption of electric vehicles (EVs) in Saudi Arabia. The study evaluates consumer attitudes, their impact on shaping behaviours, and whether consumer intention mediates the relationship between consumer attitude and purchase behaviour towards EVs. This research employs a mixed-method approach, including literature review, surveys, and data analysis. It investigates EV adoption dimensions encompassing individual, social, economic, and environmental factors. Data collected from 397 current and potential EV owners in Saudi Arabia provide insights into their attitudes and behaviours. Survey findings indicate that in Saudi Arabia, safety rating, social influence, economic value, operating cost, and product variety significantly shape consumer attitudes and influence EV adoption. However, factors like range anxiety, charging infrastructure, environmental concern, and performance expectancy are less significant in affecting consumer attitudes toward EVs and their adoption. Investigating multiple dimensions and employing a mixed-method approach, the study enhances the existing knowledge of consumer attitudes toward EVs in the unique context of Saudi Arabia’s sustainable mobility transition. Policymakers and industry stakeholders can utilize these findings to expedite the shift to sustainable transportation in the Kingdom. This research also guides future investigations in this burgeoning field.

In this regard the key factor determining the success of the mining industry is the cost of electricity. By understanding the risks associated with crypto mining industry. The method is based on systemic literature review and bibliometric analysis exploring keyword “bitcoin mining”. This review paper studies 50 papers for the period of 2019–2023. The results propose recommendations for crypto miners. Currently, the results confirm that bitcoin mainly depends on the consumption of inexpensive electricity. Consequently, the bitcoin network predominantly uses energy in regions where it is abundant and cannot be stored or exported. Most miners rely on electricity generated from hydroelectric power plants, geysers and geothermal sources, which are not easy to transport or store. Bitcoin will continue to look for such cost-effective and underutilized energy sources, as mining in urban areas or industrial centers will remain financially unviable. If the price of bitcoin stabilizes and a sufficient number of miners enter the market, it is quite possible that in the near future we may witness a fivefold increase in their energy consumption.