This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

This research aims to determine and analyze the extent of the influence of community empowerment and sustainability-oriented innovation on sustainable performance through coworking spaces in the city of Bandung. To achieve the research objectives, a deductive approach is employed, intending to test a hypothesis to strengthen or reject existing hypotheses. Therefore, this research is also categorized as explanatory research. The research method used is the survey research method. The research sample is determined based on proportional stratified random sampling. This study focuses on business groups in coworking spaces in the 28 districts of Bandung City, with a total of 408 business operators. The sample selected consists of 208 business operators. Based on the research results, several conclusions are drawn, as follows: (1) Community empowerment has a significantly positive influence on sustainability performance, with a contribution of 84.5%; (2) Sustainability-oriented innovation has a significantly positive influence on sustainability performance, with a contribution of 69.2%; (3) Community empowerment has a significantly positive influence on Coworking Space, with a contribution of 93.6%; (4) Sustainability-oriented innovation has a significantly positive influence on Coworking Space, with a contribution of 36%; (5) Community empowerment has a significantly positive influence on sustainability-oriented innovation, with a contribution of 90.6%; (6) Coworking Space has a significantly positive influence on sustainability performance, with a contribution of 34%; (7) Community empowerment has a significantly positive influence on sustainability performance through Coworking Space, with a contribution of 20.7%; and (8) Sustainability oriented innovation has a significantly positive influence on sustainability performance through Coworking Space, with a contribution of 12.2%.

QR code transforms the way retailers offer their shopping experiences in the current context. In response, various retailers adopted innovative approaches such as QR code-based applications to attract their consumers. A QR code-based virtual supermarket refers to a space where goods or services are traded in a virtual space using a smart app-based QR code. To fully understand the opportunities of this type of supermarket applying QR-code technology, initial research is required to assess consumers’ use intention. This study has examined the antecedents of the adoption of QR code-based virtual supermarket among Vietnam consumers using the expanded Technology Acceptance Model (TAM) and explored the moderating effect of perceived risk on the relationship between attitude and consumers’ intention to use QR code-based virtual supermarket. A questionnaire was used to collect data from a sample of 335 consumers in Vietnam. The findings revealed that the antecedents are effective in predicting consumers’ attitudes and intentions toward QR code-based virtual supermarket adoption. The results showed the negative moderation effects of perceived risk for the effect of attitude on consumers intention. In addition, practical implications are supported for the application of new shopping technology and are likely to stimulate further research in the area of virtual supermarket shopping.

Biomass energy is abundant, clean, and carbon dioxide neutral, making it a viable alternative to fossil fuels in the near future. The release of syngas from biomass thermochemical treatments is particularly appealing since it may be used in a variety of heat and power generation systems. When a syngas with low tar and contaminants is required, downdraft gasifiers are usually one of the first gasification devices deployed. It is time-consuming and impractical to evaluate a gasification system's performance under multiple parameters, using every type of biomass currently available, which makes rapid simulation techniques with well-developed mathematical models necessary for the efficient and economical use of energy resources. This work attempts to examine, through model and experimentation, how well a throated downdraft gasification system performs when using pretreatment biomass feedstock that has been characterized. For the analyses, peanut shell (PS), a biomass waste easily obtained locally, was used. The producer gas generated with 9 mm PS pellets had a composition of 17.93% H2, 24.43 % CO, 12.47 % CO2, and 1.22% CH4 on a wet basis at the value of 0.3 equivalency ratio and 800 °C gasification temperature. The calorific value was found to be 4.96 MJ/Nm3. The biomass feedstock PS is found to be suitable for biomass gasification in order to produce syngas.

Apple farming is a new production venture across the North Shewa Zone. Its production, harvest, postharvest handling, and marketing status are not well known. This study was conducted to assess the above-lined situations across the district. Four representative locations, Asabahir, Tsigereda, Tengego, and Godnamamas were selected based on their apple production status. Then, a total of 88 respondents were randomly selected and interviewed by a structured questionnaire. The data were analyzed by descriptive statistics of percentage, standard deviation, and chi-square tests. A larger percentage of farmers are male (82.9%), in their active production age (41.7%), and produce apples in their backyard (85.25%). The agronomic management of fertilization, pruning, training, and plant spacing deviate from the recommended practices of apple farming. Whereas varietal distribution, irrigation, and post-harvest treatments are better practiced. Loss of fruits by fruit drops and discrimination on the market due to small fruit size are serious problems across the locations. Regarding apple farming, the farmers think of it as a productive venture and got a better price per kg and single fruit sale. They sell mainly in local collectors (60.2%) and nearby cities. As for institutional support, the farmers got apple seedlings, training, and capacity buildings by Agriculture Offices and NGOs, even if the farmers are still in higher need of better support. Therefore, it can be concluded that if not outwaited by poor tree management, destructive product transportation, and higher loss of fruits from trees and in the market, the attitude of the farmers can be capitalized in better production of apples.