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 quasi-experimental study examined the effect of a mechanics course delivered through a Learning Management System (LMS) on the creativity of prospective physics teachers at a teacher training college in Mataram, Indonesia. The study was conducted in the post-pandemic era. Using a pretest-posttest one-group design, the researchers evaluated changes in creativity across three domains: figural, numeric, and verbal. The results showed significant improvements in overall creativity, with the most critical gains observed in the figural domain. Further analysis revealed that fluency was the creative indicator with the most enhancement. In contrast, other indicators displayed varying degrees of improvement. These findings highlight the potential of LMS-based instruction in fostering creativity among future physics educators, particularly in the figural, numeric, and verbal domains. This study adds to the growing body of evidence supporting technology integration into teacher education, especially during times of crisis. Future research should explore more targeted instructional strategies within LMS environments and utilize comprehensive creativity assessment methods further to enhance creative learning experiences for prospective physics teachers.

Background: Simulation-based medical education is a complex learning methodology in different fields. Exposing children to this teaching method is uncommon as it is designed for adult learning. This study aimed to develop and implement simulation-based education in first aid training of children and investigate the emotions of children in post-simulation scenarios that replicate emergency situations. Methods: This was a phenomenological qualitative research study. The participants attended the modified “Little Doctor” course that aims to train children in first aid and, subsequently, completed simulation scenarios. The children attended focus groups and were asked about their experiences of the course and how they felt during the simulation scenarios. Results: 12 children (Age 8–11 years old) attended the course, and 10 completed the simulation scenarios and focus groups. The major theme derived from was the simulation experience’s effect, which was divided into two subthemes: the emotion caused by—and the behavioral response to—the simulation. The analysis revealed shock and surprise toward the environment of the simulation event and the victim. The behaviors expressed during the simulation scenarios ranged from skill application and empathy to recall and teamwork. Conclusions: Simulation scenarios were successfully implemented during the first-aid training course. Although participants reported mixed feelings regarding the experience, they expressed confidence in their ability to perform real-life skills.

Background: The term “corporate culture” is used to describe a company’s long-standing norms and practices, as well as the staff’s views and the anticipated value of their job. Executives may need to adjust their leadership styles to achieve the organization’s goal, which may have consequences for the satisfaction of the workforce. Therefore, it is essential to appreciate the relationship between business ethos, management style, work performance, mental health and employees’ job satisfaction. Methods: Researchers was conducting a cross-sectional survey of Saudi Arabian and Indian employees. Data was be collected using a structured questionnaire. To test the reliability of the data, they will be analysed by “Cronbach’s a and confirmatory factors”. SEM was be used to show the relationships of organizational cultures and leadership behaviour on work performance, mental health and job satisfaction through IBM-SPSS and SmartPLS software. Scope: A corporation with a strong culture and effective leadership shares principles and norms of behaviour with its workers, which should aid them in attaining their goals and objectives. Employees could gain work recognition, mental piece, work performance and job satisfaction when they can accomplish the obligations allotted to them by the company. Results: Corporate culture were significantly (positively) correlated with work performance, mental health and job satisfaction. In the same way, leadership behavior was significantly (positively) correlated with work performance, mental health and job satisfaction. Conclusions: The organisational culture holds significant importance, exerting a substantial influence on the overall well-being and productivity of the work environment. The acknowledgement and acceptance of the organisational ethos by workers can have a significant impact on their work behaviour and attitudes when it comes to communication and promotion. When there is a positive interaction between leadership and employees, the latter are more likely to actively contribute to team collaboration and interaction. Additionally, they are more likely to be motivated to achieve the organization’s assigned mission and objectives. As a result, work performance, mental health, and job satisfaction are enhanced.

The financial services industry is experiencing a swift adoption of artificial intelligence (AI) and machine learning for a variety of applications. These technologies can be employed by both public and private sector entities to ensure adherence to regulatory requirements, monitor activities, evaluate data accuracy, and identify instances of fraudulent behavior. The utilization of artificial intelligence (AI) and machine learning (ML) has the potential to provide novel and unforeseen manifestations of interconnectivity within financial markets and institutions. This can be represented by the adoption of previously disparate data sources by diverse institutions. The researchers employed convenience sampling as the sampling method. The form was filled out over the period spanning from July 2023 to February 2024, and it was designed to be both anonymous and accessible through online and offline platforms. To assess the reliability and validity of the measurement scales and evaluate the structural model, we employed Partial Least Squares (PLS) for model validation. Specifically, we have used the software package Smart-PLS 3 with a bootstrapping of 5000 samples to estimate the significance of the parameters. The results indicate a positive and direct connection between artificial intelligence (AI) and either financial services or financial institutions. On the contrary, machine learning (ML) exhibits a strong and positive association among financial services and financial institutions. Similarly, there exists a positive and direct connection between AI and investors, as well as between ML and investors.

In June 2023, the European Union (EU) enacted the Regulation on Deforestation-Free Products (EUDR), which requires agricultural products to enter and leave its territory free from deforestation. The regulations apply to seven commodities: cattle, cocoa, coffee, oil palm, rubber, soya, wood, and their derivate products grown or raised on land subject to deforestation or forest degradation will be banned from entering the EU market. EUDR will have a significant impact on Vietnam’s Exports of Agricultural Products. Coffee, rubber, wood, and wood products are the main industries in Vietnam affected by this regulation, as the country exports a substantial portion of these products to EU markets. This article examines the impacts of the European Union Deforestation Regulation on Vietnam’s coffee supply chains, discusses possible unintended effects on coffee farmers and farming households, and explores strategies to mitigate these negative impacts while highlighting specific challenges that may arise. The results of this study contribute to a better understanding and management of Vietnam’s agricultural exports, particularly in the coffee sector. Additionally, the article gives some recommendations for improving Vietnam’s laws and policies on deforestation-free products.

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.