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.

The root of the problem in this research is the fact that scientific writing with a national reputation is still low and the publication of scientific writing with a national reputation is also low, thus affecting the quality of lecturers at the University. To overcome this problem, this research developed a training management model that can improve the scientific writing skills of lecturers and familiarize lecturers to actively conduct nationally reputable scientific writing. The training management model in question is called the “National Reputable Scientific Writing Training Management” model. This type of research is development research or R&D to produce a valid, practical, and effective model, as well as all devices and research instruments related to the application of the model at the University. The results showed that: (1) the National Reputable Scientific Writing Training Management model is suitable for improving the scientific writing ability of lecturers; (2) the output of the National Reputable Scientific Writing Training Management model in the model group is significantly higher than the initial group (pre-model); (3) The average value of IP/IO from experts is 4.4 with a high category, from observers at stage I test is 4.0 with a high category, at stage II test is 4.7 with a high category and stage III test is 4.77 with a high category, so it is concluded that the National Reputable Scientific Writing Training Management model meets the criteria of effectiveness, practicality and implementation; (4) The response of university managers and respondents to the implementation of the model is quite satisfactory, both regarding the concept of the model, the application in technical implementation and their perception of the National Reputable Scientific Writing Training Management model; and (5) the National Reputable Scientific Writing Training Management model can be developed as an alternative implementation in training management at the university.

With the implementation of the rural revitalization strategy, rural wisdom pension gradually becomes an important direction for the development of rural society. The purpose of this paper is to study the optimization path of rural smart pension in the context of rural revitalization. By analyzing the definition, development status and dilemma of rural wisdom pension, key factors for optimizing rural wisdom pension are proposed, and the paths for enhancing rural wisdom pension are discussed. The research results show that strengthening infrastructure construction, improving service quality, and promoting information technology application are the key paths to realize rural smart aging. This study provides theoretical guidance and policy recommendations for the implementation of rural smart aging.

In recent years, how farmers leverage social capital to improve their well-being has become a crucial question in post-poverty alleviation China. This study assessed the impact of ‘linking social capital’ on farmers’ well-being, as mediated by self-efficacy. The study was conducted using data collected from 443 randomly selected farmers from two villages in Guizhou Province, China. The Partial Least Squares Structural Equation Model (PLS-SEM) was employed to analyze the proposed relationships in the study. The results indicate that linking social capital, when mediated by self-efficacy, positively impacted farmers’ well-being. This suggests that policymakers and implementers exercising hierarchical power in social improvement programs in disadvantaged provinces, such as Guizhou, should take full advantage of linking social capital to effectively improve farmers’ well-being. In doing so, the study concludes, they should consider the positive role farmers’ self-efficacy can play in the process.

Brazil occupies a prominent position as one of the largest domestic air passenger markets globally. In May 2019, OAG Aviation Worldwide Limited (OAG), a renowned global travel data provider, ranked Brazil as the world’s 6th largest domestic market. This study identifies and meticulously analyses statistical trends in how service levels affect passenger demand on domestic air routes in Brazil. To that end, it employs a panel-data gravity model incorporating service as an instrumental variable. The findings confirm the influence of traditional gravity explanatory variables, while also contributing novel insights into the impact of service levels on domestic routes. The analysis reveals that, while factors such as income and distance play a fundamental role in shaping domestic demand, level of service emerges as a crucial determinant on regional connections. Overall, the statistics suggest growing divergences between Brazilian airlines and regional air transport. Accordingly, substantial changes are necessary in both government policies and the services offered by the airline industry in order to harness the full potential of Brazil’s domestic air transport passenger market and foster regional development.

Studies on the influence of public policies on the regional tourism sector are of high scientific and practical interest, as they offer inputs to guide public management towards strengthening the tourism development of the territories. Through the structural equation model, this study took a sample 99 companies in the tourism sector in Valle del Cauca, Colombia, addressing the relationship between public policy management (PPM) and regional tourism development (RTD), from the perspective of the rational model of business performance. The findings show that the capacity of the state and its entities to comply with the requirements of the organizations, as well as the rigor to take criticism and suggestions for improvement, as a basis to strengthen their management, are the factors that best explain the relationship between the PPM and RTD based on the performance of organizations in the sector, especially focused on increasing market share, productivity, and income. Other findings and practical implications are discussed.