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.

The issue of policy changes to support teacher professional development is an important factor shaping the career trajectory, efficacy, and ultimately the success of Junior Reserve Officer Training Corps (JROTC) instructors and the performance of the secondary students they serve and whose lives they affect. Although a rich body of research associated with policies regarding teacher preparation and professional development exists, a more closely related area of research focused specifically on the policies regarding preparation and professional development of JROTC instructors is limited. This lack of research presents a unique opportunity to explore the experiences of JROTC instructors and their perspectives on policies affecting teacher preparation and professional development. This qualitative exploratory single-case study can help to advance understanding of the complexities and nuances of teacher preparation and professional development policies supporting the JROTC instructors serving in high schools across the United States and overseas. One-on-one interviews with 14 JROTC personnel who had completed required teacher preparation requirements and professional development initiatives were conducted. Data analysis revealed 11 themes. Recommendations for improving policies concerning JROTC instructor preparation and professional development, including placing greater emphasis on the unique requirements, as well as suggestions for future research, are provided.

This research investigates the relationship between the quality of airline services, customer satisfaction, and brand loyalty with low-cost airlines in Bangkok’s aviation business. It uses structural equation modeling (SEM) to examine the replies of 521 passengers. The study demonstrates a robust and favorable correlation between the quality of service and customer satisfaction, with a direct impact coefficient of 0.961. Furthermore, service quality directly (0.708) and indirectly (0.284) impact brand loyalty. These impacts are mediated by customer satisfaction, which directly affects brand loyalty with a correlation of 0.296. The model explains 92.3% and 99.0% of the variation in customer satisfaction and brand loyalty, respectively, suggesting a robust and reliable match. The demographic study reveals that the predominant group of participants consists of well-educated, middle-income women who regularly use airline services. These results highlight the importance of service quality in improving customer satisfaction and promoting brand loyalty among travelers. Airlines should emphasize the ongoing enhancement of service quality and customer satisfaction to sustain their competitive edge. This research enhances the existing body of knowledge by emphasizing the intermediate function of customer satisfaction and presenting detailed observations relevant to Bangkok’s aviation industry, providing guidance for infrastructural development and investment. It also offers practical suggestions for managing service quality and implementing customer retention strategies.

Small and medium-sized enterprises (SMEs) play a critical role in achieving environmental sustainability, particularly in developing economies where regulatory enforcement and resource constraints remain significant challenges. Drawing on Institutional Theory, this study examines how green leadership influences environmental performance in Ghanaian SMEs, with digital innovation as a mediating variable and environmental culture as a moderating variable. Institutional Theory provides the conceptual foundation for explaining how normative pressures embedded in leadership values and organizational culture, alongside mimetic pressures associated with digital innovation adoption, shape firms’ environmental outcomes. Using survey data collected from SMEs in Ghana and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), the results revealed that green leadership has a significant positive effect on both digital innovation and environmental performance. Digital innovation also significantly enhances environmental performance and partially mediates the relationship between green leadership and environmental performance. Notably, the findings demonstrated that environmental culture significantly moderates the relationship between digital innovation and environmental performance, with the effect stronger in organizations with a well-developed environmental culture. This indicates that internalized environmental values amplify the effectiveness of digital innovation initiatives. The study contributes to the sustainability and organizational literature by extending Institutional Theory to the SME context in a developing economy and by clarifying the conditional role of environmental culture in translating digital innovation into superior environmental performance. Practically, the findings suggest that SME leaders and policymakers should promote environmentally oriented leadership, invest in digital innovation, and cultivate strong environmental cultures to enhance sustainability outcomes.

Metal iodide materials as novel components of thermal biological and medical systems at the interface between heat transfer techniques and therapeutic systems. Due to their outstanding heat transfer coefficients, biocompatibility, and thermally activated sensitivity, metal iodides like silver iodide (AgI), copper iodide (CuI), and cesium iodide (CsI) are considered to be useful in improving the performance of medical instruments, thermal treatment processes, and diagnostics. They are examined for their prospective applications in controlling thermal activity, local heating therapy, and smart temperature-sensitive drug carrier systems. In particular, their application in hyperthermia therapy for cancer treatment, infrared thermal imaging for diagnosis, and nano-based drug carriers points to a place for them in precision medicine. But issues of stability of materials used, biocompatibility, and control of heat—an essential factor that would give the tools the maximum clinical value—remain a challenge. The present mini-review outlines the emerging area of metal iodides and their applications in medical technologies, with a special focus on the pivotal role of these materials in enhancing non-invasive, efficient, and personalized medicine. Over time, metal iodide-based systems scouted a new era of thermal therapies and diagnostic instrumentation along with biomedical science as a whole.

This review focuses on ferrites, which are gaining popularity with their unique properties like high electrical resistivity, thermal stability, and chemical stability, making them suitable for versatile applications both in industry and in biomedicine. This review is highly indicative of the importance of synthesis technique in order to control ferrite properties and, consequently, their specific applications. While synthesizing the materials with consideration of certain properties that help in certain methods of preparation using polyol route, green synthesis, sol-gel combustion, or other wise to tailor make certain properties shown by ferrites, this study also covers biomedical applications of ferrites, including magnetic resonance imaging (MRI), drug delivery systems, cancer hyperthermia therapy, and antimicrobial agents. This was able to inhibit the growth of all tested Gram-negative and positive bacteria as compared with pure ferrite nanoparticles without Co, Mn or Zn doping. In addition, ferrites possess the ability to be used in environmental remediation; such as treatment of wastewater which makes them useful for high-surface-area and adsorption capacity due heavy metals and organic pollutants. A critical analysis of functionalization strategies and possible applications are presented in this work to emphasize the capability of nanoferrites as an aid for the advancement both biomedical technology and environmental sustainability due to their versatile properties combined with a simple, cost effective synthetic methodology.