This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

With the continuous development of our society, the education community has also put forward a series of new requirements that align with the current era.  Among them, in the teaching activities of kindergarten teachers, the effective reference of information technology is conducive to teachers guiding children to participate in learning, helping teachers to create a good teaching environment by means of information technology, and helping to expand children's vision and develop children's intelligence. However, at present, some kindergarten teachers in our country do not have information technology literacy, which hinders the growth of children. Therefore, this paper focuses on the cultivation of information technology literacy among kindergarten teachers in the new era.

The objective of this article is to present the analysis we conducted regarding interdisciplinarity in the training of legal professionals in the Law program at UNAD, focusing on emerging anthropocentric and biocentric perspectives that offer a different view in the training process from territorial and environmental approaches. The program, which has been in existence for three years and being the first virtual modality program authorized in Colombia, is a pioneer in its field. In consequence, we ask ourselves: What are the relevant aspects in the training of legal professionals in the face of the environmental challenges of the 21st century? For this purpose, we used a qualitative methodology with semi-structured interviews, surveys and literature review, highlighting the holistic and hermeneutic methods. We found five key aspects: a) interdisciplinary perspective in legal training; b) development of skills and competencies; c) paradigmatic changes from anthropocentrism to biocentrism from a pedagogical perspective in law; d) training of legal professionals with an environmental humanistic sense; and e) the territorial and environmental approach of the UNAD Law program. Furthermore, in the discussion, we analyzed the aspects identified above, based on complex thinking, professional skills and competences, environmental humanism and ethics in the exercise of the legal profession from a formative approach. We conclude by highlighting the importance of interdisciplinarity, critical thinking and the territorial approach as positive aspects with an opportunity for strengthening, particularly related with emerging paradigms and environmental humanism in law.

Research issue: The study is driven by contemporary global challenges regarding the stability and efficiency of production processes, the necessity to enhance competitiveness, and ensuring workplace safety, which demands a systematic approach to monitoring and supervising adherence to labour discipline. The research is theoretical in nature. The aim/objective of the study is to analyse the specifics of state policy on supervision and control over employees’ adherence to labour discipline, the peculiarities of its practical implementation, and perspectives for improvement. Method: The study employed a logical-semantic method, analytical and documentary methods of analysis, and the method of expert assessment of labour discipline of employees and employers based on their evaluation of certain aspects of labour discipline. The research methodology included a sample size of 30 respondents, and the research instrument was expert evaluation. Data collection was conducted through surveys, and the calculation method was quantitative. Results: The article examines the impact of the main incentives and methods on ensuring labour discipline, determining their essence and forms of manifestation. It also considers the extent of application of each method in enterprise practices. It was found that economic methods are widely used and aimed at increasing employee motivation and maintaining their labour discipline. The analysis revealed that the main manifestations of employee labour discipline and managerial duties are differences in the perception of labour discipline by both parties. It was found that employers underestimate the productivity and abilities of employees, indicating potential systemic deficiencies in human resource management. Conversely, employees note that managers ignore their needs and problems. The results of the expert evaluation showed that employees rated their discipline higher than employers did. These discrepancies in evaluations could affect internal relations within the team and require managerial attention to improve interaction and cooperation. Conclusion: Based on the assessment of labour discipline, systemic deficiencies in human resource management were identified, highlighting the need for appropriate monitoring and employee motivation mechanisms. The study proposes innovative personnel management methods to ensure labour discipline in enterprises, including HR branding, team building, mentoring, and grading. It is proven that these approaches allow for the creation of a fundamentally new management system to ensure compliance with labour discipline and the development of professionalism and employee motivation.