In the current digital age, financial development has seen substantial shifts, particularly in buying and selling activities that are now facilitated by digital technology or electronic transactions (e-commerce), which offer convenience at relatively low costs. However, micro, small, and medium enterprises (MSMEs), which play a crucial role in the economy, must adapt to these advancements to sustain and grow their businesses. Despite the widespread adoption of e-commerce, many MSMEs have yet to fully capitalize on this technology. Limited knowledge often leads to hesitation in embracing e-commerce opportunities. Consequently, this study seeks to explore how innovation, information management, and e-commerce adoption impact MSME performance and its implications for business sustainability. The research targets MSME owners and managers in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang, and Bekasi) and nearby regions, with a sample of 420 individuals selected through random sampling. Data was collected through an online survey (Google Forms) administered to MSME management. The survey items were tested for validity and reliability, and the data analysis was conducted using various regression analyses with SEM-PLS and Smart-PLS3. The study’s findings highlight the following key points: 1) E-commerce adoption significantly enhances information management, which supports MSME sustainability; 2) E-commerce adoption also improves performance through better information management, further promoting MSME sustainability; 3) While technology is important, e-commerce adoption is the primary factor driving MSME sustainability, with technology serving as a secondary factor.

Innovation management is an organizational iterative process of seeking and selecting new opportunities and ideas, implementing them, and capturing value from the results obtained. In the defense sector, due to the increasing interdependence between military capabilities and technology, countries have adopted innovation management approaches to drive the modernization of their defense industrial bases, promoting the development and integration of advanced technologies. This study presents an original systematic literature review on innovation management approaches applied to defense in developing countries. After the phases of identification and screening, 62 documents both from academic and gray literature were analyzed and categorized into 22 distinct approaches. The advantages, disadvantages, contexts, and potential applications of each approach were discussed. The findings show that the appropriate use of these approaches can strengthen the innovation capacity and technological independence of late-industrializing countries, consolidating their position in the global defense landscape and ensuring their sovereignty and continuous technological progress.

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.

This study provides empirical data on the impact of generative AI in education, with special emphasis on sustainable development goals (SDGs). By conducting a thorough analysis of the relationship between generative AI technologies and educational outcomes, this research fills a critical gap in the literature. The insights offered are valuable for policymakers seeking to leverage new educational technologies to support sustainable development. Using Smart-PLS4, five hypotheses derived from the research questions were tested based on data collected from an E-Questionnaire distributed to academic faculty members and education managers. Of the 311 valid responses, the measurement model assessment confirmed the validity and reliability of the data, while the structural model assessment validated the hypotheses. The study’s findings reveal that New Approaches to Learning Outcome Assessment (NALOA) significantly contribute to achieving SDGs, with a path coefficient of 0.477 (p < 0.001). Similarly, the Use of Generative AI Technologies (UGAIT) has a notable positive impact on SDGs, with a value of 0.221 (p < 0.001). A Paradigm Shift in Education and Educational Process Organization (PSEPQ) also demonstrates a significant, though smaller, effect on SDGs with a coefficient of 0.142 (p = 0.008). However, the Opportunities and Risks of Generative AI in Education (ORGIE) study did not find statistically significant evidence of an impact on SDGs (p = 0.390). These findings highlight the potential opportunities and challenges of using generative AI technologies in education and underscore their key role in advancing sustainable development goals. The study also offers a strategic roadmap for educational institutions, particularly in Oman to harness AI technology in support of sustainable development objectives.

Incest is one of the most serious forms of sexual abuse that occurs between a father and his daughter. It involves a parent committing something forbidden to their own child, which violates moral standards. This incestuous relationship has a significant impact on the survivors’ psychology, body, and emotions, affecting all aspects of their lives. This study explores the long-term effects experienced by individuals in Malaysia who have survived father-daughter incest (FDI). This study conducted in-depth interviews with 11 key persons from several agencies involved in handling FDI cases in Malaysia. The findings reveal that those who experienced FDI frequently suffered long-term issues. It is important for everyone involved in assisting these individuals. This is aligned with the global Sustainable Development Goals (SDGs), particularly Goal 3, which emphasises the value of good health and well-being for all. It also aligns with Malaysia’s MADANI concept, which emphasises protecting and promoting everyone’s human rights. FDI survivors can receive the protection and assistance they require to live healthier and more successful lives by implementing an effective strategy that includes mental health support, powerful laws, and community education.

This study aims to construct an integrative model for understanding the factors that shape Chinese tourists’ intentions to visit Thailand as a gastronomic tourism destination. In detail, we investigate the relationships among cognitive experiences, emotional experiences, cultural experiences, affective destination image, cognitive destination image, and the intention to visit Thailand for culinary experiences. Utilizing an online survey method to gather 562 Chinese tourists who have experienced Thai gastronomy, this study continues to use structural equation model to process data. The findings reveal that cognitive, emotional, and cultural experiences significantly influence tourists’ affective and cognitive destination images, positively impacting their intention to visit Thailand for its culinary offerings. The affective and cognitive destination images act as crucial mediators, intricately linking these experiences with travel intentions. This approach improves our understanding of the dynamics involved. It also provides practical insights for developing targeted marketing strategies.

The well-being of society can be realized through meeting basic needs, one of which is providing public infrastructure. This study examines the role of Natural Resource Revenue Sharing Funds (DBH SDA) on government investment in infrastructure in 491 regencies/cities in Indonesia. The testing in this research uses panel data regression analysis. The results show that per capita DBH SDA in Indonesia during the study period of 2010–2012 has a significant and positive influence on government investment in infrastructure. The selection of this period is based on the consideration that a resources boom has occurred, where there is an increased global demand for natural resource commodities followed by an increase in commodity prices, thereby positively impacting revenue for countries or regions abundant in natural resources. Despite DBH SDA having a significant and positive influence, regional spending on infrastructure tends to be more influenced by central government transfers such as General Allocation Fund (DAU), Special Allocation Fund (DAK), and Local Own-source Revenue (PAD). It was found that government investment in infrastructure tends to be influenced by transfer funds, indicating that the role of the central government remains significant in determining the infrastructure expenditure of regencies/cities in Indonesia.

The Huaiyang Canal, a significant section of the Grand Canal, boasts representative tourist attractions. This study analysis of online reviews from Ctrip and Mahive using R language, Gephi, ROST CM, and SPSS has provided insights into tourists’ perceptions of the Huaiyang Canal’s image. Key findings include: (1) Dominant landscape images encompass gardens, canals, and buildings, emphasizing the historical and cultural assets. Both cultural and natural landscapes equally captivate tourists. (2) The canal’s tourism image perception follows a “garden-history-canal” hierarchy with the canal as the central space and history expanding its tourism features. (3) The perceptions can be categorized into historical and cultural landscapes, man-made projects, and attraction perception. Despite varying tourist numbers in Huaian and Yangzhou, scenic spot experiences are similar. The overall perception of tourists is largely positive, but some express concerns about service attitudes and travel time planning.