Using the Intercultural Competence and Inclusion in Education Scale (ICIES), this study examines variations in intercultural competence and inclusion between mainstream and multiethnic high schools. The sample consisted of 384 high school students, aged 17 to 18, from both rural and urban areas in Western Romania, enrolled in grades 11 and 12. The ICIES demonstrated strong reliability, with a Cronbach’s alpha of 0.721. Exploratory factor analysis revealed three distinct dimensions: Intercultural opportunities and activities, Comfort in diverse settings, and Cultural reflection and values. Independent samples t-tests identified significant differences between mainstream and multiethnic schools across several items, with students in multiethnic schools reporting higher levels of intercultural competence and inclusion. These findings highlight the critical role of multicultural educational settings in fostering students' cultural awareness and inclusive attitudes. This study provides actionable insights for enhancing multicultural education practices and policies, including teacher training programs, inclusive curricula, and extracurricular initiatives that promote intercultural engagement and reduce intergroup biases.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

This study examines the determinants of stunting prevention among toddlers in fishing families residing in the coastal areas of Bengkulu City. Utilizing a mixed-method approach, the research combined survey data from 70 respondents and in-depth interviews with 11 informants. Findings indicate that health behavior and genetic factors from health status, alongside education level and occupation from socioeconomic status, play pivotal roles in stunting prevention. Consumption patterns, particularly the consistent provision of animal protein and vegetables in daily meals, significantly contribute to the absence of stunting cases in the studied population. However, limited fruit intake persists due to economic barriers. The study underscores the necessity of integrated strategies, including nutrition education, enhanced access to nutritious foods, and economic support for fishing families, to sustain stunting prevention in coastal communities.

The present study focuses on improving Cognitive Radio Networks (CRNs) based on applying machine learning to spectrum sensing in remote learning scenarios. Remote education requires connection dependability and continuity that can be affected by the scarcity of the amount of usable spectrum and suboptimal spectrum usage. The solution for the proposed problem utilizes deep learning approaches, namely CNN and LSTM networks, to enhance the spectrum detection probability (92% detection accuracy) and consequently reduce the number of false alarms (5% false alarm rate) to maximize spectrum utilization efficiency. By developing the cooperative spectrum sensing where many users share their data, the system makes detection more reliable and energy-saving (achieving 92% energy efficiency) which is crucial for sustaining stable connections in educational scenarios. This approach addresses critical challenges in remote education by ensuring scalability across diverse network conditions and maintaining performance on resource-constrained devices like tablets and IoT sensors. Combining CRNs with new technologies like IoT and 5G improves their capabilities and allows these networks to meet the constantly changing loads of distant educational systems. This approach presents another prospect to spectrum management dilemmas in that education delivery needs are met optimally from any STI irrespective of the availability of resources in the locale. The results show that together with machine learning, CRNs can be considered a viable path to improving the networks' performance in the context of remote learning and advancing the future of education in the digital environment. This work also focuses on how machine learning has enabled the enhancement of CRNs for education and provides robust solutions that can meet the increasing needs of online learning.

The target date for achieving the 2030 UN Agenda [Sustainable Development Goals (SDGs)] is fast approaching. The construction sector is critical to achieving many SDGs, including Goal 5. Studies regarding achieving Goal 5 (Gender Equality) in the construction industry, especially women’s consultancy participation in developing countries, are scarce and complexly interrelated. Societal problems and divergence may have contributed to this. Therefore, this study explores issues hindering gender equality and suggests measures to promote more women construction consultants through policy to improve achieving Goal 5 in Nigeria. The research employed face-to-face data collection via a qualitative mechanism to achieve this. The study covered Abuja and Lagos. It accomplished saturation at the 20th participant. The research utilised a thematic method to analyse the collected data from knowledgeable participants. The perceived hindrances facing Nigerian construction consultants’ gender equality were clustered into culture/religion-related, profession-related, and government-related encumbrances. Achieving Goal 5 will be a mirage if these issues are not addressed. Thus, the study recommended measures to motivate women to study construction-related programmes and employment opportunities, including consultancy services slots through programmes and policy mechanisms to achieve Goal 5. As part of the implications, the study suggests that Nigerian construction consultants and other stakeholders need to make feasible improvements to achieve gender equality (Goal 5).

The study investigates the role of foreign language enjoyment (FLE) and engagement in the context of English language learning among Chinese students, emphasizing the significance of positive emotions in enhancing academic success. Utilizing a sample of 249 students majoring in international trade, the research employs the foreign language enjoyment scale to count their enjoyment level and foreign language engagement scale to assess various dimensions of student engagement, including cognitive, emotional, behavioral, and social engagement. By conducting regression analysis, the findings reveal that FLE positively influencing learners' learning outcome while engagement doesn't pose significant impact on their learning outcome. The study highlights the importance of fostering positive emotions in educational settings to improve language learning outcomes and suggests that understanding the interplay between FLE and other affective factors can lead to more effective teaching strategies in foreign language education.