This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.

This article uses a qualitative descriptive approach, through field visits with observations and in-depth interviews. The research location chosen was a representative village in accordance with the Tourism Village classification of the Gunung Kidul Regency Tourism Office. A tourist village is a form of integration between attractions, accommodation and supporting facilities presented in a structure of community life that is integrated with applicable procedures and traditions. In line with this, the existence of tourist villages can be an alternative strategy for increasing village original income (PADes) to support poverty alleviation. Measuring the impact of tourism village innovation on increasing Village Original Income (PADes) in supporting poverty reduction can provide a complete picture of how the implementation of tourism village innovation has a significant impact on village development through increasing PADes. Gunung Kidul Regency is one of the areas that has succeeded in developing tourist villages, this can be seen from the reduction in poverty rates in the last 10 years.

Students from different cultures possess varying levels of skills in learning, remembering, and understanding concepts. Some terms and their explanations may seem easy for one group of students but difficult for another. Therefore, delivering educational content that aligns with student’s learning capabilities is a challenging task based on cultural orientations. This study addresses the learning challenges by developing a Thesaurus Glossary E-learning (TGE) framework method. This study introduces the TGE method which is a multi-language tool with visual associations that adapts to students’ capabilities. It also examines cultural differences and native languages, particularly aiding Arab Native to visualize appropriate terms (thesaurus) and their explanations (glossary) based on students’ learning capabilities. TGE learns from students’ term selection behavior and displays terms at a simple or advanced level that matches their learning ability. Additionally, TGE demonstrated its effectiveness as an e-learning tool, accessible to all students anytime and anywhere. The study analyzed 314 records related to student performance, out of which 114 students were surveyed to evaluate the effectiveness of the TGE method. This work presents TGE as a novel e-learning tool designed to enhance conceptual thinking within the context of modern educational practices during the digital transformation. TGE is based on artificial intelligence algorithms and associative rules that simulate the human brain, establishing logical connections between related key terms and sketching associations among diverse facets of a situation. An experiment was conducted at a private university in the Sultanate of Oman to assess the effectiveness of the proposed TGE tool. TGE was integrated with selected subjects in information systems and used by the students as a resource for e-learning methods and materials. The results show that 85% of students who used TGE improved their performance by 19%. We believe this work could establish a new smart e-learning teaching method and attract modern and digital universities to enhance student learning outcomes linked with conceptual thinking.

The scientific objective of this study is to demonstrate how a hybrid photovoltaic-grid-generator microsystem responds under transient regime to varying loads and grid disconnection/reconnection. The object of the research was realized by acquiring the electrical magnitudes from the three PV systems (25 kW, 40 kW, and 60 kW) connected to the grid and the consumer (on-grid), during the technological process where the load fluctuated uncontrollably. Similar recordings were also made for the transient regime caused by the grid disconnection, diesel generator activation (450 kVA), its synchronization with PV systems, power supply to receivers, and grid voltage restoration after diesel generator shutdown. Analysis of the data focused on power supply continuity, voltage stability, and frequency variations. Findings indicated that on-grid photovoltaic systems had a 7.9% maximum voltage deviation from the standard value (230 V) and a frequency variation within ±1%. In the transient period caused by the grid disconnection and reconnection, a brief period with supply interruption was noted. This study contributes to the understanding of hybrid system behavior during transient regimes.

The introduction of artificial intelligence (AI) marks the beginning of a revolutionary period for the global economic environments, particularly in the developing economies of Africa. This concept paper explores the various ways in which AI can stimulate economic growth and innovation in developing markets, despite the challenges they face. By examining examples like VetAfrica, we investigate how AI-powered applications are transforming conventional business models and improving access to financial resources. This highlights the potential of AI in overcoming obstacles such as inefficient procedures and restricted availability of capital. Although AI shows potential, its implementation in these areas faces obstacles such as insufficient digital infrastructure, limited data availability, and a lack of necessary skills. There is a strong focus on the need for a balanced integration of AI, which involves aligning technological progress with ethical considerations and economic inclusivity. This paper focuses on clarifying the capabilities of AI in addressing economic disparities, improving productivity, and promoting sustainable development. It also aims to address the challenges associated with digital infrastructure, regulatory frameworks, and workforce transformation. The methodology involves a comprehensive review of relevant theories, literature, and policy documents, complemented by comparative analysis across South Africa, Nigeria, and Mauritius to illustrate transformative strategies in AI adoption. We propose strategic recommendations to effectively and ethically utilize the potential of AI, by advocating for substantial investments in digital infrastructure, education, and legal frameworks. This will enable Africa to fully benefit from the transformative impact of AI on its economic landscape. This discourse seeks to offer valuable insights for policymakers, entrepreneurs, and investors, emphasizing innovative AI applications for business growth and financing, thereby promoting economic empowerment in developing economies.

More and more urban studies researchers and students are using images. This choice often stems from the need to illustrate, analyse and understand territories and urban phenomena. This contribution seeks to demonstrate, on the basis of examples drawn from scientific productions in Greater Lomé, how the photographic approach makes it possible to apprehend the urban phenomenon. Three forms of image use can be identified in the documents consulted. On the one hand, images are a source of data to support information received through observation. On the other hand, photography is a technique for collecting metadata which, when triangulated with several sources, enables a query to be answered. Finally, the diachronic and chronological analysis of images of a social reality enables us to detect the visible and the invisible in order to take a critical look at the social world and the dynamics of social relationships.