The purpose of this research was to explore the link between Environmental, Social, and Governance (ESG) performance and corporate financial performance in the Pacific Alliance countries (Mexico, Colombia, Peru, Chile). The study used regression models to examine the correlation between ESG scores, environmental pillar scores, and financial performance metrics like return on assets (ROA) and EBITDA for 86 companies over 2016-2022. Control variables like firm size and leverage were included. Data was obtained from Refinitiv and Bloomberg databases. The regression models showed no significant positive correlations between overall ESG or environmental pillar scores and the financial valuation measures.The inconclusive results on ESG-firm value connections underscore the need for continued research using larger samples, localized models, and exploring which ESG aspects drive financial performance Pacific Alliance.

This article analyses the complex factors contributing to rising medical expenses, focusing on the senior citizen demographic in Malaysia. With the global aging population, notably in lower and middle-income countries, the study highlights the escalating medical and health insurance costs, driven by age, income source, modern healthcare, and geographical residence. The research draws on an extensive literature review, demographic analysis, and quantitative methods to examine these determinants. It critically analyzes Malaysia’s healthcare system, which operates on a dual-tier model, and the financial burden placed on senior citizens. The findings indicate that age, source of income, and geographical residence significantly influence medical expenses, whereas modern healthcare’s impact is not statistically significant. The study calls for government intervention, insurance industry adjustments, and private sector support to mitigate the financial strain on senior citizens. Recommendations include tax relief adjustments, National Health Insurance Scheme implementation, and employment sustainability for seniors. This research provides some recommendations to policymaking, the insurance industry, and academia by providing insights into managing the healthcare needs of an aging population sustainably.

PPGIS platforms have been widely used to map social actors since the emergence of open access webGIS platforms. This identification of citizen initiatives is based on the physical location, but is rarely combined with social networking. This research seeks to close that gap by using the platIC web-based mapping tool for citizen initiatives, together with their interrelationships. Therefore, a methodical procedure has been defined to construct a geolocalised graph by identifying and categorising linked nodes. Method steps have been tested in three case studies in the Malaga region: Malaga city, Benalmadena, and Valle del Genal. They were selected for a comparative analysis in three different urban and socio-economic scenarios, namely: a tourist destination with a high density of Spanish population and floating city users; a sun-and-beach destination with a significant presence of resident foreign population; and a rural area suffering from depopulation, respectively. Mapping reveals a higher density of citizen initiatives in central urban areas and with social conflicts. Social graphs show a wider interconnection of nodes in rural areas, but isolated nodes are spread more widely there. Monitoring active citizen initiatives could serve as a basis for local administration to involve the citizenry in the management of current issues in the urban and rural context. Future research may promote new plugins to improve participatory process through webGIS platforms.

Currently, numerous companies intend to adopt digital transformation, seeking agility in their methodologies to reinvent products and services with higher quality, reduced costs and in shorter times. In the Peruvian context, the implementation of this transformation represents a significant challenge due to scarcity of resources, lack of experience and resistance to change. The objective of this research is to propose a digital transformation model that incorporates agile methodologies in order to improve production and competitiveness in manufacturing organizations. In methodological terms, the hypothetical deductive method was used, with a non-experimental cross-sectional design and a quantitative, descriptive and correlational approach. A questionnaire was applied to 110 managers in the manufacturing sector, obtaining a Cronbach’s alpha coefficient of 0.992. The results reveal that 65% of the participants consider that the level of innovation is regular, 88% think that the competition in their companies is of a regular level, and 76% perceive that the level of change is deficient. The findings highlight the importance of digital transformation in manufacturing companies, highlighting the adoption of agile methodologies as crucial to improving processes and productivity. In addition, innovation is essential to developing high-quality products and services, reducing costs and time. Digital transformation with agile methodologies redefines the value proposition, focusing on the customer and improving their digital experience, which differentiates companies in a competitive market.

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.