This study aims to structure guidelines for an intervention model from the perspective of Integral Project Management to improve the competitiveness level of cacao associations in south region of Colombia. The research followed a mixed-method approach with a non-experimental cross-sectional design and a descriptive scope. The study employed a stage-based analytical framework which included: identifying the factors influencing the competitiveness of the cacao sector; grouping these factors under the six primary determinants of competitiveness with reference to Porter’s Diamond Model; and proposing guidelines for an intervention model to enhance the competitiveness of the studied associations through project management. The first stage was conducted via literature review. The second stage involved primary data collected through surveys and interviews with the associations, members, and cacao sector experts in Huila. The third stage entailed grouping the factors within the main determinants that promote and limit the competitiveness of the cacao sector in the context of Porter’s Diamond Model. Based on the analysis of the corresponding restrictive and promoting factors, strategic recommendations were formulated for the various sector stakeholders on the measures that can be adopted to address restrictive factors and maintain promoting factors to enhance and sustain the sector's competitiveness.

This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

At this stage, network technology is developing rapidly. The resources in the network are massive, and a large number of resources are distributed in a decentralized and heterogeneous manner. With the continuous expansion of the application scope of distributed technology, it can provide effective scheme guidance for resource application. Combined with the current situation of network teaching platform and relevant functional requirements, it is very necessary to apply distributed technology. Taking DFS technology as an example, this paper studies the shared resource management scheme of this technology in network storage, and studies the specific application effect and path of DFS technology in distributed network teaching platform.

With the rapid development of modern science and technology, various new technologies have also emerged. In this environment, new requirements are put forward for the teaching of high-frequency electronic circuits. It is necessary to keep up with the development trend of the times and carry out course teaching reforms.

This study investigates the role of Chat-GPT with augmented reality applications in enhancing tourism experiences in Thailand, focusing on behavioral intentions and innovation adoption to reduce stress in the tourism industry. The research addresses two key objectives: identifying factors driving consumers' behavioral intentions to adopt AR apps and evaluating the robustness of a modified innovation framework for analyzing these intentions. A conceptual model integrating innovativeness, attitudes, perceived enjoyment, and revisit intentions was developed and tested using Structural Equation Modeling with data from 430 Thai tourists who have one to three years of mobile application experience. The findings highlight that service and technology innovation significantly influence perceived enjoyment and attitude, which in turn mediate the impact on behavioral intention to adopt augmented reality applications. At a significance level of p < 0.001, perceived enjoyment and attitude were identified as critical determinants of BI, underscoring the importance of intrinsic user experiences. Tourists are more likely to adopt augmented reality technologies based on personal perceptions and enjoyment rather than external recommendations. This research provides actionable insights for stakeholders in the tourism technology ecosystem, including technology providers, marketers, and policymakers. By emphasizing the interplay of social, emotional, and hedonic factors in shaping user attitudes, the study introduces a robust framework for advancing augmented reality applications in tourism. The findings underscore the importance of user-centric design to drive technology adoption and offer strategic guidance for developers and entrepreneurs aiming to enhance tourism experiences through innovative augmented reality solutions.