Educational centers serve as valuable spaces for interaction and socialization for individuals who have migrated in search of better opportunities. Early childhood education, in particular, adheres to pedagogical principles that emphasize diverse learning approaches and the emotional bonds fundamental to integration into local communities. This study aims to analyze educational practices in centers with a high enrollment of children and families who have migrated to Chile. Through multiple case studies, interviews were conducted with directors, educators, and families of children aged 4 to 5 years from Peru, Ecuador, Venezuela, and Haiti. The research was complemented by an analysis of the prescriptive curriculum, Institutional Educational Projects (PEI), and classroom planning. The findings reveal intuitive manifestations of intangible cultural heritage. While folklorized practices are implemented as a means of recognizing diverse cultures, they aim to embed intercultural knowledge with meaningful significance.    

Construction has always been considered to be a risky business for the environment. Even with the right management system in place, many opportunities exist to improve the system’s sustainability. This investigation aims at the integration of ISO 14001 EMS in the construction industry, which is an expression of its international recognition as an environmental management standard. In so doing, this study reveals the effectiveness of ISO 14001 in environmental standards as well as the underlying motivations and barriers to the incorporation of this standard in construction businesses. This research is important because it provides practical guidance to construction organizations and policy leaders on how to maintain environmentally conscious practices. The study adopts a mixed approach of surveys and interviews to construction firms adopting ISO 14001. Cost, complexity, and resistance are the central barriers, and compliance and client demand are the essential drivers. Additionally, companies that implemented ISO 14001 showed a huge increase in energy consumption, waste management as well and carbon emissions. This study highlights the need for the use of ISO 14001 as a tool towards sustainable construction practices and provides practical recommendations for overcoming the identified barriers. It also points to the need for more research on the implementation experiences of non-certified firms and the role played by emerging technologies in the operations of ISO 14001.

The rise of Bappa Rawal and his establishment of Mewar in the 8th century constitute a defining moment in the political and cultural history of Rajputana. This research paper seeks to critically analyze the historical circumstances that facilitated Bappa Rawal’s emergence as a powerful leader, particularly his conquest of Chittorgarh and the subsequent foundation of the Mewar polity. Drawing upon literary sources, inscriptions, and regional traditions, the paper explores the political vacuum created by the decline of earlier dynasties, the role of local alliances, and the integration of warrior groups that enabled Bappa Rawal to consolidate authority. Special attention is given to his military strategies, ranging from fortification and defensive warfare to diplomatic alliances with neighboring powers, that ensured the stability of the newly founded kingdom. The analysis also highlights the symbolic and ideological significance of Bappa Rawal’s rule, which not only safeguarded Mewar against external incursions, particularly from Arab invaders, but also laid down the foundational ethos of Rajput valor, kinship solidarity, and political autonomy. In doing so, the research situates Bappa Rawal’s legacy within the broader trajectory of medieval Indian state formation and underscores his role in shaping the identity and resilience of Rajput polities in the centuries that followed.

Emotional problems of secondary school students constitute a major challenge not only to the student and school authorities but also to counsellors, parents and the school community. It is worrisome that children experiencing emotional problems such as interpersonal insensitivity, aggression and hostility often fail to achieve academically at levels expected of individual with their intellectual ability and are usually unable to establish the necessary interpersonal relationships necessary for their effective social functioning. This study therefore examined the effects of emotionally focused counselling and lifestyle skills training on the emotional problems of senior secondary school students in Anambra State, Nigeria. The emotional problems investigated were hostility, social maladjustment and interpersonal insensitivity of the participants. Quasi-experimental pre-test post-test control group design was adopted for the study. The final sample size was made up of 129 participants consisting of 77 male and 52 female students in senior secondary one (SS1) class who reported experiencing at least one or more problems of hostility, social maladjustment and interpersonal insensitivity. The relevant data were generated using the Liking People Scale (LPS), Social Maladjustment Scale (SMS) and Automatic Thought Questionnaire (ATQ). Findings show that Emotionally Focused Counselling (EFC) and Lifestyle Skills Training (LST) had significant effect in reducing hostility and social maladjustment as well as improving the interpersonal sensitivity of the senior secondary school students. It also revealed that EFC and LST was effective in enhancing the emotional growth of the students. However, the interaction effect of experimental conditions and gender on all the dependent measures (hostility, social maladjustment and interpersonal insensitivity) were not statistically significant. It was recommended that in order to reduce the problems leading to the experience of hostility, social maladjustment and interpersonal insensitivity, the sources of the problem should first be isolated to allow the counsellors design appropriate psycho-educational programmes utilizing emotionally focused counselling and lifestyle skills training to ameliorate the problems and mitigate their symptoms and consequences.

This study investigates the impact of capital structure on the financial and operational performance of small and medium-sized enterprises (SMEs) in Egypt. Using a panel dataset of 103 SMEs observed from 2018 to 2022, the research analyzes the relationships between leverage ratios—specifically, short-term debt to total assets and debt-to-equity ratios—and performance metrics, including return on assets (ROA), return on equity (ROE), and cash conversion cycle (CCC). For financial performance, the findings reveal (i) a significant negative relationship between leverage and ROA, supporting the pecking order theory, and (ii) a significant positive relationship with ROE, consistent with agency cost theory. These results indicate that increased debt can enhance returns to equity holders despite diminishing asset efficiency. Additionally, the findings show that leverage has a significant positive relationship on CCC. This result shows the complexities of working capital management in SMEs. This research contributes to the understanding of capital structure dynamics in a developing market context, addressing a gap in existing literature that predominantly focuses on larger firms in developed economies focusing only on financial performance of firms. The study offers critical insights for policymakers and business leaders seeking to improve financial and operational effectiveness in a challenging economic landscape.

Financial reporting is the cornerstone of transparency and accountability in corporate governance. For Deposit Money Banks (DMBs), financial statements are particularly important because they provide critical information about liquidity, solvency, risk exposures, and overall financial health. In Nigeria, where banks play a pivotal role in financial intermediation and economic development, the credibility of financial reporting is central to sustaining confidence among depositors, investors, regulators, and the general public (Central Bank of Nigeria, 2022). High-quality financial reporting is characterized by relevance, reliability, comparability, and faithful representation. However, in practice, concerns about earnings management, delayed loss recognition, and poor disclosure practices have cast doubts on the reliability of financial reports issued by Nigerian banks (Okafor & Oghoghomeh, 2020). To strengthen stakeholders’ trust and improve transparency, external auditors play a critical role by independently verifying whether financial statements give a true and fair view. The International Auditing and Assurance Standards Board (IAASB), in response to global calls for more informative auditor reports, introduced International Standard on Auditing (ISA) 701: Communicating Key Audit Matters (KAMs). Effective from December 2016, ISA 701 requires auditors of listed entities to disclose in their audit reports the matters of most significance during the audit of the financial statements. These KAMs typically include complex accounting estimates, valuation judgments, and areas requiring significant auditor attention (IAASB, 2015). The expectation is that KAMs will enhance the communicative value of audit reports, reduce the information gap between auditors and users, and ultimately improve financial reporting quality. Empirical studies on the impact of KAMs have show mixed findings. While some evidence suggests that KAMs improve audit transparency and constrain opportunistic financial reporting (Gold, 2020), other studies argue that disclosures are often boilerplate, generic, and of limited informational value (Sirois, Bédard & Bera, 2018). In Nigeria, preliminary findings show that although auditors comply with ISA 701, many KAM disclosures are repetitive and lack entity-specific insights, raising concerns about their effectiveness in improving reporting quality (Emeh & Appah, 2021). The Nigerian banking sector provides an important context for examining this issue. Banks’ financial reports are complex, involving significant judgment in areas such as loan-loss provisioning, fair value measurement, and impairment assessments. These areas are also among the most frequently reported KAMs, making banks an ideal sector for evaluating the usefulness of KAM disclosures. Moreover, given Nigeria’s history of banking crises, corporate failures, and weak governance, it is crucial to determine whether KAM reporting has achieved its intended objective of enhancing the quality and credibility of financial reporting.

This study followed a correlational cross-sectional approach that investigates the relationship between teachers’ perceptions of principals’ leadership behaviors and teachers’ own innovative work behavior (IWB). The Person-environment fit model guided the study. The results indicated positive and moderate correlations between the dimensions of principals’ leadership behaviors and teachers’ innovative work behaviour except for monitoring which is negatively correlated with teachers’ IWB. A coefficient analysis indicated that providing resources, support for innovation, and recognition are possible predictors for the teachers’ innovative work behaviors.

Children’s well-being and health have received significant social attention. Given the increasing prevalence of food neophobia, obesity, and related health challenges in children, it is critical to understand the importance and urgency of raising children to choose healthy foods.This review explores the complex relationships among children's visual cues, emotion, liking and food choices, providing important insights into potential health interventions. A systematic search was conducted using three databases: PubMed, Scopus, and Web of Science. Studies published up to December 25, 2023 (from the start of each database) were included. To ensure that the studies were of good quality, the Mixed Methods Appraisal Tool (MMAT) was used for assessment. 17 eligible studies that used different research methods, six used a within-subject design, one used a discrete choice experiment, one used a pretest-post test design, four used mixed methods research, three used observational studies, and one used a longitudinal design. These studies examined topics ranging from visual perception to emotional response, with six studies examining all three aspects. This study investigated the complex effects of children's visual cues, emotions, and food choices, thereby providing important insights into potential health interventions. The shape of the food elicited a more positive emotional response than unvarying shapes. Several studies have also shown that children not only have preferences for the food itself but also consider factors such as the type, shape, and color of the food. Future research should draw new conclusions to guide relevant interventions aimed at promoting healthy food choices among children.

Gold serves as a hedge against inflation and economic uncertainty, making it a crucial duty in financial markets to predict gold prices.  Since gold price changes are complicated, nonlinear, and volatile, traditional forecasting models frequently have difficulty keeping up.  We present the Hybrid Evolutionary-Optimized Deep Learning (HEODL) model, which combines Random Forest Feature Selection (RF-FS) for dimensionality reduction, Differential Evolution (DE) for hyperparameter optimization, and Long Short-Term Memory (LSTM) networks for sequential learning in order to overcome these difficulties.  Techniques from Explainable AI (SHAP) are also used to improve the interpretability and transparency of the model.  The results show that the HEODL model achieves greater accuracy in gold price forecasting, outperforming baseline models like ARIMA, conventional LSTM, and Random Forest. The use of explainability approaches also enables a better understanding of the primary economic variables influencing variations in the price of gold, making HEODL a useful tool for financial analysts, investors, and policymakers.

An important indicator of an organization's success is its performance, which is measured by how well it meets its goals during a certain time frame, usually evaluated once a year. Several variables, like as management accounting and organisational change, may impact it, and it represents how well or poorly a company has achieved its aims. In order to accomplish success in the face of high environmental uncertainty, firm management must undertake organisational modifications and adjustments to managerial accounting processes. This research delves into the complex web of connections between performance, organisational transformation, and new developments in accounting for organisations. This study has a dual purpose: first, to examine managed accounting's impact on organisational performance; and second, to assess that impact. The study integrates quantitative and qualitative analyses to provide comprehensive insights. Primary data was collected through surveys and questionnaires administered to 50 respondents from five selected organizations, representing diverse industries. Secondary data, including organizational records, annual reports, and literature reviews, supplemented the primary findings. According to the findings, management accounting techniques have a substantial impact on organisational performance via better allocation of resources, handling of risks, and efficient operations. In addition, organisations may better adapt their plans to meet the ever- changing needs of the market by using modern management accounting procedures. Organisations aiming for sustained development and adaptation in competitive situations may get practical insights from the results, which highlight the dual function of accounting for business as an evolutionary catalyst as well as success driver.