The significance of infrastructure development as a determinant of economic growth has been widely studied by economists and policymakers. Though there is no much debate about the importance of infrastructure on growth, the extent to which infrastructure affects growth in the long run is often debated among researchers. This paper aims to examine the effect of infrastructure development on economic growth in ten sub-Saharan Africa. This study uses balanced panel data of ten African countries, particularly sub-Saharan Africa over the period of 2010–2020 by analyzing a set of independent variables with relation to the dependent, which is GDP per capita. The study has found that water supply & sanitation index and electricity index have positive and significant relationship with economic growth, while transport index and Information & Communications (ICT) have negative relationship with economic growth in these countries.

Historically, transportation projects and urban mobility policies overlook the dimension of social sustainability, mainly focusing on economic and environmental criteria. This neglect, seen enhanced in the Global South, leads to long travel times, growing congestion, reliance on motorcycles, high traffic accident rates, and limited access to public transport, jobs, and urban facilities, especially for the more vulnerable population. In light of these issues, this paper proposes the Social Sustainability of Urban Mobility (SSUM) approach as an analytical framework that assesses the state of social sustainability in urban mobility by applying a Systematic Literature Review where three gaps were found. First, by tailoring the SSUM approach to the context of the Global South, it is possible to address the population-focused gap in urban mobility. Second, in the literature review, a theoretical gap defining social sustainability in urban mobility and its three primary categories has yet to reach a consensus among practitioners and academics. Finally, more empirical research should be conducted to discuss methodological aspects of operationalizing the SSUM approach through the three main categories: accessibility, the sustainability of the community, and institutionality. The SSUM approach promotes implementing a sustainable urban agenda that builds inclusive, equitable, and just cities in urban mobility.

This study aims to develop and validate a strategic model tailored to the unique challenges and contexts faced by micro, small, and medium-sized enterprises (MSMEs) in Ecuador, enhancing their operational efficiency and access to financing. Employing a quantitative approach, the research utilized a non-experimental, cross-sectional design to gather data from a sample of 358 companies. The study revealed that MSMEs are significantly hindered by limited access to financing, lack of managerial skills, and technological gaps. Despite these challenges, MSMEs demonstrated considerable adaptability and resilience, underscoring their critical role in the local economy. The strategic model proposed leverages Porter’s Diamond Model to identify and address the specific competitive and operational challenges encountered by these enterprises. Key findings include the necessity for enhanced financial literacy, simplified regulatory frameworks, and the integration of digital technologies to improve competitiveness. The proposed model focuses on strategic training, fostering innovation, and creating a more supportive financing environment. The implications of this study are profound, suggesting that policymakers and practitioners should streamline regulatory processes, enhance financial and technological support frameworks, and provide tailored training programs. These strategies are intended to bolster the sustainability and growth of MSMEs, contributing to broader economic development. This research contributes to the academic literature by providing empirical evidence on the challenges faced by MSMEs in developing economies and proposing a contextually adapted strategic model to mitigate these challenges, thereby enhancing their economic impact and sustainability.

This study examines the challenges and needs faced by non-profit organisations (NPOs) in Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs), particularly focusing on sections 3 and 4. Employing a mixed-method approach, the research combines qualitative and quantitative methods. Surveys were conducted with Colombia NPOs, official documents were analysed, and comparative case studies were performed. In-depth interviews and participant observation were also utilised to gain a comprehensive understanding of the obstacles and current practices within the Colombian context. The findings reveal that NPOs in Colombia encounter significant difficulties in adopting IFRS due to the complexity of the standards, lack of specialised resources, and the need for specific training. Internal challenges such as deficiencies in staff qualifications and training, resistance to change, and technological limitations were identified. Externally, ambiguities in the legal framework and donor requirements were highlighted. The case study illustrated that, while there are similarities between IFRS for SMEs and the IFR4NPO project, specific adaptations are essential to address the unique needs of NPOs. This research underscores the necessity of developing additional guidelines or modifying existing ones to enhance the interpretation and application of IFRS in Colombia NPOs. It is recommended to implement proactive strategies based on education and legislative reform to improve the transparency and comparability of financial information. Adopting a more tailored and supported accounting framework will facilitate a more relevant and sustainable implementation, benefiting Colombian NPOs in their resource management and accountability efforts.

The issue of policy changes to support teacher professional development is an important factor shaping the career trajectory, efficacy, and ultimately the success of Junior Reserve Officer Training Corps (JROTC) instructors and the performance of the secondary students they serve and whose lives they affect. Although a rich body of research associated with policies regarding teacher preparation and professional development exists, a more closely related area of research focused specifically on the policies regarding preparation and professional development of JROTC instructors is limited. This lack of research presents a unique opportunity to explore the experiences of JROTC instructors and their perspectives on policies affecting teacher preparation and professional development. This qualitative exploratory single-case study can help to advance understanding of the complexities and nuances of teacher preparation and professional development policies supporting the JROTC instructors serving in high schools across the United States and overseas. One-on-one interviews with 14 JROTC personnel who had completed required teacher preparation requirements and professional development initiatives were conducted. Data analysis revealed 11 themes. Recommendations for improving policies concerning JROTC instructor preparation and professional development, including placing greater emphasis on the unique requirements, as well as suggestions for future research, are provided.

This paper examines the influence of green accounting and environmental performance on stock prices, focusing on Indonesia’s mining sector. It aims to understand whether these factors, along with profitability, impact the growth of stock prices. The study is grounded in stakeholder, legitimacy, and signal theories, emphasizing the role of stakeholder support and environmental responsibility in company survival. The research explores the conflicting results of previous studies on the impact of green accounting on stock prices. It uses various indicators, such as environmental costs for green accounting and the PROPER rating system, to measure environmental performance. The study also considers profitability as a moderating variable. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2017–2021. The sample was selected based on purposive sampling with several criteria. Multiple regression analysis and hypothesis testing were used to analyze the data. Key findings suggest that green accounting positively influences stock prices, while environmental performance has a negative effect. Profitability positively affects stock prices but does not significantly moderate the impact of green accounting on stock prices. However, it does enhance the relationship between environmental performance and stock prices. The study concludes that companies should increase disclosures related to green accounting and environmental performance, which are crucial for long-term investment considerations.