Economic Sustainability Research Articles

Solvent‐Dependent Sequence‐Controlled Copolymerization of Lactones: Tailoring Material Properties from Robust Plastics to Tough Elastomers

Copolymerization stands as a versatile and potent method for tailoring polymer properties by adjusting structural unit composition and sequence distribution. However, achieving sequence‐controlled copolymerization in a one‐step and one‐pot process remains challenging. This study introduces a solvent‐dependent sequence‐controlled copolymerization strategy to produce block and statistical copolyesters from 4‐phenyl‐2‐oxabicyclo[2.1.1]hexan‐3‐one (4Ph‐BL) and ε‐caprolactone (ε‐CL). The distinct kinetics of the two monomers enable the facile synthesis of diblock and triblock copolyesters, PCL‐b‐P(4Ph‐BL) and P(4Ph‐BL)‐b‐PCL‐b‐P(4Ph‐BL), in non‐coordinating solvents, such as dichloromethane and toluene. Conversely, coordinating solvents like tetrahydrofuran, 2‐methyltetrahydrofuran, 2,5‐dimethyltetrahydrofuran, 1,4‐dioxane, and 1,2‐dimethoxyethane facilitate frequent transesterifications, yielding statistical copolyesters P[CL‐stat‐(4Ph‐BL)] with varying ratios of heterosequences. Density functional theory (DFT) calculations confirmed that coordinating solvents stabilize the transition state for transesterification, thereby validating their role in triggering this process. By varying the microstructures and compositions, the resultant copolyesters display tunable thermal and mechanical properties, evolving from robust plastics with an ultimate tensile strength of up to 46.3 ± 3.1 MPa to tough elastomers with >99.3% elastic recovery. All the copolyesters exhibit remarkable thermal stability (Td,5% = 376 °C) and maintain desirable chemical circularity (>92%), supporting a closed‐loop life cycle for sustainable material economy.

PROBLEMS OF THE ORGANIZATION OF THE STATE POLICY OF THE PROVISION OF MEDICAL SERVICES BY THE PRIMARY LINK OF MEDICAL AID IN UKRAINE

The article highlights key issues related to management at the level of primary health care in Ukraine. The focus is on aspects such as the growing role of primary care. Primary care is the foundation of the health care system, providing a patient's first contact with health services, prevention, diagnosis and treatment. It is especially important in the conditions of limited financial resources to continue the reforms of the medical industry in Ukraine. The article raises the issue of the availability of medical care: the relevance of management problems is due to uneven access to medical services in rural areas and remote regions. Improving the management of the medical field is necessary to overcome these difficulties. The article examines current problems in the field of primary medical care and ways to overcome them through the reform of state policy in the field of health care. The authors explore key challenges facing primary care, including insufficient funding, lack of qualified staff, uneven distribution of resources, and lack of effective governance mechanisms at various levels. Attention is paid to the issues of ensuring the availability of medical services, the quality of medical care and the implementation of new models of the organization of medical institutions. The article analyzes the reformative steps aimed at improving the functioning of the primary health care system, in particular, the introduction of family medicine and increasing the role of general practitioners. The role of state funding and the involvement of local communities in the management of medical institutions is considered separately. The conclusions emphasize the importance of improving the state's primary health care policy by strengthening financial support, infrastructure development, and improving the qualifications of medical workers to ensure a sustainable and effective health care system in Ukraine. The topic of economic challenges and management efficiency is interesting for analysis. Optimizing the use of financial resources requires their effective use, finding ways to increase the economic sustainability of healthcare institutions.

Impact of new regulatory policies on photovoltaic energy projects in Brazil: a case study for the State of Mato Grosso do Sul

This study analyzed the impact of regulatory changes on the implementation of photovoltaic solar energy projects in the State of Mato Grosso do Sul, focusing on the amendments introduced by Law 14.300. The research explored solar generation conditions in various regions, highlighting the influence of geographic location on the productivity of photovoltaic systems. Using fuzzy logic, the attractiveness of solar energy was assessed in different scenarios, relating variables such as productivity, tariffs, and consumption. The results indicate that increases in productivity and tariffs are positively correlated with the attractiveness of solar energy. Additionally, an average increase in the payback period was observed in response to the new regulations. However, specific conditions, such as reduced installation costs, were identified that could mitigate this increase in payback. The study highlighted that adapting to the new regulatory policies could open significant opportunities for distributed generation, particularly in the agricultural sector, contributing to the energy and economic sustainability of the Mato Grosso do Sul region. Fuzzy logic was essential for modeling decision support systems, enabling a precise analysis of the regulatory policies' implications for the economic viability of solar energy projects.

THIN FILM METHANE SENSOR BASED ON CARBON COMPOSITE

Today, with the oil and gas industry playing a key role in the global energy sector, issues related to the effective control and detection of methane leaks are becoming an integral part of the strategic tasks of the industry. The article is devoted to the research and development of a thin-film sensor for detecting methane in the air using a carbon composite. The technical result of this study is the creation of a highly sensitive and energy efficient sensor for measuring methane concentration. The basis for the sensitive element is a thin film of a carbon composite, consisting of a polymer, single-wall carbon nanotubes and graphene oxide, with aluminum electrodes. The sensor has a number of advantages, including responding to the presence of methane without the need for heating, the simplicity of the sensitive material preparation process, and low cost. The ability to quickly start small-scale production, simplified manufacturing due to the use of only one pair of electrodes, as well as increased energy efficiency due to the absence of the need for heating are also positive characteristics of this device. The study presents the results of manufacturing the sensor, including the steps of cleaning the surface of the substrate, creating a shadow mask, spraying electrodes, forming a thin film of the composite by centrifugation, as well as analyzing the microstructure of the sensor using an atomic force microscope. Also presented are data on obtaining multilayer structures of thin-film resistive sensors based on a polymer matrix nanocomposite, single-wall carbon nanotubes and graphene oxide, including the process of creating electrodes. This study is important for the development of methane monitoring methods in the oil and gas industry and other industrial areas, offering promising technical solutions to ensure environmental and economic sustainability of production.

From Fivefold to Five-in-One Ministry: Mega-Ecclesiological Leadership (Dis)Continuities in Southern Africa

In Southern Africa in recent years, the governance and ecclesiologies of mega-Pentecostal churches have been drifting away from upholding collective and complementary fivefold ministries to individualistic and selfish five-in-one ministries. Studies indicate that a fivefold ministry advances inclusive ecclesiological leadership, edification, and transformational integral mission. At present, mega and related forms of emerging neo-Pentecostalism have developed exclusive, prophetic, apostolic, and executive ecclesial leadership, which are characterized mainly by authoritarian governance, celebrity leadership, leader-centered ecclesiology, and congregational manipulation and exploitation. Such church governance and ecclesiologies enable leaders to indoctrinate their subordinates and congregants to submit to and depend on them for everything. The effect is that followers are rendered dormant, under what this submission describes as five-in-one ministry, which leaves one person claiming to possess all ministerial gifts and leadership capabilities and relegating everyone else to being idle followers. Although much has been published about African Pentecostal leadership and ecclesiologies, studies on African megachurch governance, leadership styles and ministries are few. Through a literature review and participant observation, this paper uncovers and troubleshoots the effects of five-in-one megachurch governance and ecclesiologies in Africa. It discerns and addresses drivers of the five-in-one ministry and makes recommendations, such as reforming megachurch governance, leadership styles, and ecclesiologies; integrating ecumenism with leadership development; and developing inclusive economic sustainability.

The Impact of Climate Change on Flowering Patterns and Productivity in Floriculture: A Comprehensive Review

The floriculture industry, a vital component of global horticulture, is increasingly threatened by climate change, which disrupts flowering patterns, reduces productivity, and alters the market value of ornamental crops. This review synthesizes current research on how climatic factors-such as temperature fluctuations, altered precipitation, elevated atmospheric CO₂, and extreme weather events-affect key aspects of floricultural crop growth and phenology. Rising temperatures accelerate flowering in many species but can also lead to heat stress, floral bud abortion, and reduced flower quality in sensitive crops like roses (Rosa hybrida) and snapdragons (Antirrhinum majus). Similarly, changes in precipitation patterns, including drought and waterlogging, further complicate floral development by impairing water and nutrient uptake. Elevated CO₂ generally promotes biomass accumulation and water-use efficiency but may not necessarily translate into improved floral yield or quality. To address these challenges, the adoption of adaptive strategies such as breeding climate-resilient varieties, implementing optimized agronomic practices, and utilizing controlled environment agriculture is critical. Future research must focus on species-specific and long-term studies to identify the differential impacts of climate change on diverse floricultural species. Moreover, multi-stressor impact assessments and exploration of phenotypic plasticity and genetic adaptation are needed to develop cultivars capable of maintaining high performance under complex environmental conditions. Integrating climate models and decision support systems will further enable precise forecasting and strategic planning, supporting growers in mitigating climate-related risks. By advancing understanding in these areas, the floriculture industry can better adapt to changing climates and maintain economic sustainability, ensuring the continued success of this important sector amidst global environmental shifts.

Culinary Tourism and its Role in Diversifying Punjab Tourism Offerings

Culinary tourism, a rapidly growing niche within the tourism industry, encompasses travel experiences focused on exploring local food and drink, connecting visitors with a region’s unique culinary traditions. This paper examines culinary tourism in Punjab, India, a region known for its rich flavors, traditional cooking techniques, and vibrant food culture. Punjab’s culinary offerings, especially in cities like Amritsar, Jalandhar, and Patiala, have the potential to diversify and enhance its tourism appeal beyond religious and cultural tourism, attracting food enthusiasts and promoting cultural exchange. Through a descriptive analytical approach, this study explores how culinary tourism can serve as a driver for local economic development, supporting small businesses and local farmers while preserving Punjab’s cultural heritage. By highlighting local food festivals, traditional dishes, and farm-to-table experiences, the paper addresses how Punjab can leverage its culinary heritage to position itself as a premier destination for food tourism. Furthermore, this research emphasizes the role of culinary tourism in supporting sustainable economic development, underlining its potential to create jobs, preserve traditions, and diversify Punjab’s tourism market. The findings suggest that a robust culinary tourism strategy in Punjab can not only elevate the region's tourism profile but also contribute to a more resilient local economy. Keywords: Culinary Tourism, Cultural Heritage, Sustainable Economic Development, Food Tourism Punjab

Navigating Generational Change: The Role of Leadership Skills in Sustaining Family Businesses in Indonesia

A 2014 PwC survey reported that 60% of the next generation is involved in senior executive roles within family businesses, and 27% are present in the company but not as senior executives. The survey also indicated that 37% of family businesses extend up to the second generation, and 33% reach the third generation. This highlights a phenomenon in Indonesia—the lack of sustainability of family businesses across multiple generations. While acknowledging the importance of accounting, management, and internal control, effective leadership in the succeeding generation can further ensure the sustainability of a family business. Therefore, it is crucial for the preceding generation to engage in efforts to acquire or prepare for such leadership. The paradox concerning the importance of the next generation in family businesses is seen as a fundamental phenomenon for developing specific hypotheses with reference to the relationship between leadership, organizational change capability, and the sustainability of family businesses. This enables these businesses to continue thriving and expanding. This study aims to identify and analyze the rules and relationships between skills, the capability of change, and the economic sustainability of family businesses in Indonesia. Utilizing a quantitative approach with an explanatory study design, the research concludes that the impact of leadership skills on the economic sustainability of family businesses, the effect of change capability on economic sustainability, and the moderating role of change capability on the relationship between leadership skills and economic sustainability are all significant, albeit at varying levels of significance. The indirect influence of leadership skills on economic sustainability through change capability is also significant, though minimal. When change capability acts as a moderator, it is proven to strengthen the relationship between economic sustainability and leadership skills.

Current Models of Innovation and Market Strategies in Pharmaceutical Development: A Comprehensive Review

This paper examines innovative models and market strategies in the pharmaceutical industry, highlighting how these innovations shape drug development, market dynamics, and public health outcomes. Pharmaceutical innovation spans product enhancements, process efficiencies, and organizational and marketing transformations, all aimed at improving patient outcomes and healthcare access. The methodology explored comprehensive literature review, focusing on recent developments in pharmaceutical innovation, drug marketing practices, and regulatory frameworks. Primary sources include scholarly articles from Google Scholar, ResearchGate, Scopus, and Web of Science, as well as industry reports and case studies from leading pharmaceutical firms. Key strategies explored include product and process innovations that make medications more effective and accessible, as well as open innovation models, which promote collaboration and cost-sharing in research. The review underscores the ethical and regulatory complexities of the industry, from patient-centered marketing to the rise of biosimilars. Future directions in pharmaceutical innovation, such as artificial intelligence and precision medicine, are presented as transformative tools for advancing personalized healthcare. These advancements reflect the sector's ongoing response to regulatory demands, economic pressures, and global health challenges, positioning the pharmaceutical industry as a crucial driver of public health and economic sustainability.

Evaluation of Organic Waste Long-Term Effects on Cellulose, Hemicellulose and Lignin Content in Energy Grass Species Grown in East-Central Poland

Biomass can be used for electricity generation, especially in developing countries, but also in developed ones, where the utilization of renewable energy sources is being integrated into a sustainable economy. There are considerable differences in the scale of biomass use and in the technology of its processing. One of the most important sources of biofuel is the biomass of grass. This research aimed to determine the long-term effects of organic fertilizers on cellulose, hemicellulose, and lignin content in the biomass of three grass species: giant miscanthus (Miscanthus × giganteus), prairie cordgrass (Spartina pectinata), and switchgrass (Panicum virgatum L.) in the first three years of growth. The experiment was established in four replications on microplots of 2 m2 in April 2018. Before planting grass rhizomes, municipal sewage sludge (SS) and spent mushroom substrate (SMS) were introduced into the soil in various combinations. Biomass is harvested in December every year. The content of structural polysaccharides in the grass species statistically significantly varied in response to organic waste. Compared to other fertilizer combinations, SS application increased the content of cellulose in the biomass of Miscanthus giganteus (43.66% of DM) and Spartina pectinata (37.69% of DM) and hemicellulose in Spartina pectinata (27.80% of DM) and Panicum virgatum (23.64% of DM). Of the three species of grass, the chemical composition of Miscanthus giganteus cell walls was the most favorable for biofuel production, with the most cellulose and hemicellulose and the least lignin compared to other grass species. The content of lignin in the biomass of Miscanthus × giganteus and Spartina pectinata was the greatest on the plot with SMS and amounted to 7.79% of DM and 12.32% of DM, respectively. In the case of Panicum virgatum, the average content of lignin was similar across all fertilized plots, with 15.42% DM.

High‐Throughput Screening Technologies of Efficient Catalysts for the Ammonia Economy

AbstractDriven by the growing global demand for sustainable energy, ammonia is gaining recognition as a crucial energy carrier with the potential for widespread manufacturing. This has spurred the emergence of a “sustainable ammonia economy”. Efficient catalyst development is paramount to achieving this purpose. Although the traditional trial‐and‐error methods have led to substantial progress, they are inherently time‐consuming. In recent years, high‐throughput screening strategies are revolutionizing catalyst discovery, offering an efficient and cost‐effective approach for identifying high‐performance catalysts across various processes within the ammonia economy. This review explores recent advancements in these rapid catalyst screening techniques for ammonia‐based processes. By outlining the general screening principles and the key steps involved in the computational analysis of catalysts relevant to different stages of the ammonia economy, this review aims to provide fundamental insights for the development of novel catalysts using these accelerated methods.

How do cooperative rebates and asset specificity impact operating performance of farmer cooperatives? evidence from China.

Improving farmer cooperatives' operating performance is essential for their economic sustainability and for promoting sustainable agricultural development. Despite the prominent role of benefit distribution and asset specificity in cooperation organizations, their impact on performance remains controversial, and the relationship between the three is unclear. This study focuses on cooperative benefit distribution in terms of their rebates (first and second rebates) and investigates the relationship between asset specificity, cooperative rebate and operating performance. The results show that both the first and second rebates have a positive impact on operating performance and play substitutive roles in increasing operating performance. Physical asset specificity (PAS) impacts first rebates positively, whereas human asset specificity (HAS) impacts first rebates negatively. PAS has a positive effect on operating performance whereas HAS has no significant influence on operating performance. Furthermore, the first rebate mediates the relationship between PAS and operating performance and suppresses the relationship between HAS and operating performance. These findings provide support for developing relevant policies to improve cooperative performance and sustainability.

The Implications of Plantation Forest-Driven Land Use/Land Cover Changes for Ecosystem Service Values in the Northwestern Highlands of Ethiopia

In the northwestern Highlands of Ethiopia, a region characterized by diverse ecosystems, significant land use and land cover (LULC) changes have occurred due to a combination of environmental fragility and human pressures. The implications of these changes for ecosystem service values remain underexplored. This study quantifies the impact of LULC changes, with an emphasis on the expansion of plantation forests, on ecosystem service values in monetary terms to promote sustainable land management practices. Using Landsat images and the Random Forest algorithm in R, LULC patterns from 1985 to 2020 were analyzed, with the ecosystem service values estimated using locally adapted coefficients. The Random Forest classification demonstrated a high accuracy, with values of 0.97, 0.98, 0.96, and 0.97 for the LULC maps of 1985, 2000, 2015, and 2020, respectively. Croplands consistently dominated the landscape, accounting for 53.66% of the area in 1985, peaking at 67.35% in 2000, and then declining to 52.86% by 2020. Grasslands, initially the second-largest category, significantly decreased, while wetlands diminished from 14.38% in 1985 to 1.87% by 2020. Conversely, plantation forests, particularly Acacia decurrens, expanded from 0.4% of the area in 2000 to 28.13% by 2020, becoming the second-largest land cover type. The total ecosystem service value in the district declined from USD 219.52 million in 1985 to USD 39.23 million in 2020, primarily due to wetland degradation. However, plantation forests contributed USD 17.37 million in 2020, highlighting their significant role in restoring ecosystem services, particularly in erosion control, soil formation, nutrient recycling, climate regulation, and habitat provision. This study underscores the need for sustainable land management practices, including wetland restoration and sustainable plantation forestry, to enhance ecosystem services and ensure long-term ecological and economic sustainability.

The contributions of Enactus to South Africa’s Social and Solidarity Economy: A case study of a University

Background: Over the past decade, there has been a noticeable rise in worldwide acknowledgement of the Social and Solidarity Economy (SSE) and its substantial socioeconomic and environmental benefits. In response, the United Nations General Assembly (UNGA) passed a resolution on 18 April 2023 advocating for government and institutional support to the SSE towards accelerating the achievement of sustainable development Goals (SDGs). However, there is a lack of understanding of how higher education institutions contribute to this agenda.Aim: The study examines the contributions of Entrepreneurial Action Us (Enactus) to South Africa’s SSE.Setting: The case study was conducted at the Central University of Technology (CUT), Free State in South Africa, to examine how higher education and the SSE interact through Enactus initiatives.Methods: The study utilised a qualitative research design involving semi-structured interviews with 11 students and alumni and an analysis of Enactus’ annual impact reports. This allowed for a comprehensive understanding of participants’ experiences and perceptions regarding Enactus’ impact on the SSE.Results: Enactus enhances student entrepreneurship and innovation, promoting economic growth, job creation and community sustainability. Initiatives like the student-led Vermi Village Enterprise have empowered youth and women and created employment opportunities. Collaboration with local corporations and educational institutions has fostered sustainable changes, improving regenerative agriculture and urban food production, thus addressing multiple poverty facets.Conclusion: This study highlights the crucial role of initiatives like Enactus in promoting a more inclusive and sustainable economy, advancing the broader objectives of the SDGs, and supporting a brighter future for South Africa.Contribution: Despite resource limitations and the need for greater stakeholder engagement, Enactus projects and enterprises hold significant potential for driving sustainable development and socioeconomic equality, ultimately strengthening South Africa’s SSE.

Are We on the Same Page? Chinese General Visitors’ Perception of the Role of Museums in Sustainable Development

The issue of sustainability has emerged as a focal point within the museum sector. This article aims to investigate the perceptions and attitudes of Chinese general visitors towards museums and sustainability. To achieve this, we employed a visitor evaluation approach, with inhabitants of the Chinese mainland serving as the target population. We conducted a survey using an online questionnaire, yielding a total of 1260 valid samples. The study finds that most museum visitors in mainland China see a strong link between museums and sustainable development, with factors like age, gender, education, familiarity with sustainable development, and museum interaction shaping these perceptions. The results indicate that large segments of the Chinese visitors hold a favourable perception of the significance of museums in terms of environmental, social, economic, and cultural sustainability. However, the visitor generally does not wish to sacrifice their own visiting experience to enhance museums’ sustainable development capacities. The article examines the relationship between museums and sustainability and offers recommendations for museum practice and policymaking in China and beyond.

Emergy-based evaluation of production efficiency and sustainability of diversified multi-cropping systems in the Yangtze River Basin

Excessive agricultural investment brought about by increased multiple-cropping index may compromise environmental sustainability. There are few studies on the sustainability of diversified multi-cropping systems in the Yangtze River Basin (YRB). Therefore, this study selected five representative locations in the YRB. According to the local climate characteristics and food demand, diversified multi-cropping systems were designed, and the main local winter crops were selected as the previous crops of the corn–soybean strip compound cropping system, with the local traditional double-cropping model as the control (CK). The emergy evaluation method was introduced to quantitatively compare the efficiency and sustainability of diversified multi-cropping systems in the YRB. The results showed that by incorporating soybean by intercropping with corn, compared with the CK, the total energy input, annual energy output, and annual economic output increased by 15.80%, 9.78%, and 33.12% on average, respectively. The unit emergy value (UEV) and unit non-renewable value (UNV) increased by 6.03% and 5.98%, respectively; the emergy yield ratio (EYR) and environmental loading ratio (ELR) decreased by 0.91% and 0.44%, respectively; the emergy sustainability index (ESI) was the same. In the third mature crop selection, compared with that of corn, the ELR of soybean decreased by 14.32%, and the ESI increased by 18.55%. In addition, the choice of winter crops plays a vital role in the system’s efficiency and sustainability. Compared with those of other winter crops, the annual economic outputs of potato (upper reaches of the YRB), potato or forage rape (middle reaches of the YRB), and wheat (lower reaches of the YRB) increased by 51.02%, 32.27%, and 0.94%, respectively; their ESI increased by 71.21%, 47.72%, and 12.07%, respectively. Potato–corn/soybean or potato/corn/soybean (upper reaches of the YRB), forage rape–corn/soybean or potato/corn/soybean (middle reaches of the YRB), and wheat–corn/soybean (lower reaches of the YRB) were chosen to facilitate the coexistence of high economic benefits and environmental sustainability. Additionally, promoting mechanization and reducing labor input were essential to improve the efficiency and sustainability of multi-cropping systems. This study would provide a scientific basis and theoretical support for the development of efficient and sustainable multiple-cropping systems in the dryland of the YRB.

Festivals: an Opportunity for Sustainable Development of Tourism Regions

Objective: The purpose of this development is to present the opportunities provided by festivals as organized events for the sustainable development of tourism regions. Theoretical Framework: The article focuses on several key concepts. First, it examines the role of festivals as organized events in promoting tourism. Secondly, it is based on the sustainability principles, balancing environmental, economic and socio-cultural factors. Lastly, it considers event tourism as a significant driver for local development. Method: An empirical research which includes an analysis of published materials and documents that study organized events and festivals in particular as part of cultural and historical tourism was conducted. Results and Discussion: Festivals significantly contribute to the sustainable development of tourism regions by enhancing local cultural identity and attracting tourists. The successful organization of festivals can strengthen the image of a region, promoting long-term benefits for both the tourism industry and local communities. Research Implications: Festivals can serve as strategic tools for sustainable tourism development by fostering regional cultural identity and attracting tourists. Policymakers and tourism managers should prioritize festival planning and management as a means to enhance the economic, social and cultural sustainability of tourism regions. Originality/Value: The originality of the article lies in its focus on festivals as a unique catalyst for the sustainable development of tourism regions, highlighting their multifaceted impact on local economies, culture, and social cohesion. This study provides valuable insights into how well-managed festivals can enhance the long-term sustainability of tourism destinations, offering practical guidance for policymakers and event organizers.

ACCOUNTING EVOLUTION: FROM TRADITION TO DIGITAL INNOVATION IN MICRO ENTERPRISES IN HUMAITÁ/AM

This study explores the application and impact of digital accounting among Individual Microentrepreneurs (MEIs) in Humaitá/AM. The research, of a bibliographic and descriptive nature, aims to understand the evolution of accounting from its beginnings to the current practices adopted by MEIs, highlighting the historical, technological and regional transformations that influence accounting practices. The analysis focuses on how digital accounting can be an effective tool for the financial management of small businesses, especially in remote regions such as Amazonas, where access to technological resources and professional training can be limited. The study also addresses the challenges faced by MEIs in adopting new accounting technologies, identifying the main barriers and proposing solutions that can facilitate the transition to more modern and efficient practices. The results indicate that, although digital accounting offers significant advantages in terms of efficiency and financial control, its implementation requires a continuous effort of training and adaptation to local realities. The conclusion suggests that digital accounting, when well implemented, can contribute significantly to the economic development and sustainability of small businesses in Humaitá/AM, promoting more effective and strategic financial management.

IMPACT OF QUALITY CERTIFICATION ON THE VISIBILITY AND COMPETITIVENESS OF COFFEE PRODUCTION IN CERRADO MINEIRO

The demand for sustainable agricultural practices and products that meet ethical criteria has grown among consumers, making certifications such as Fair Trade, Rainforest Alliance and UTZ essential for producers seeking to stand out in the market. This study is justified by the need to understand how certifications can add value to coffee and influence the profitability of producers, in addition to promoting practices that guarantee the economic and social sustainability of rural communities. The general objective was to investigate the impact of certifications on the visibility and competitiveness of coffee from the Cerrado Mineiro region. The methodology adopted was qualitative, with documentary analysis and literature review, following ethical guidelines and without direct interaction with producers. Data were collected from reports, academic articles and statistics from relevant institutions. The results indicated that certified coffees tend to achieve prices up to 30% higher than non-certified coffees, reflecting the willingness of consumers to invest in products that meet quality and sustainability standards. In addition, certifications encouraged the adoption of more responsible agricultural practices, generating social and environmental benefits for producing communities. The study concludes that quality certifications are essential for the competitiveness of coffee farming in Cerrado Mineiro, recommending continued support for these practices to promote a sustainable and ethical production model.

Girls’ Education and Literacy in Marginalized Areas and its Impact on Sustainable Economic Development: The Interlink Between Gender Equality and Women’s Socio-Economic Empowerment: Turkana South Sub-County, Kenya

Education is the pillar of any development, (UNESCO, 2010) and is also anchored in the Sustainable Development Goals (Goal 4: Quality Education). In Kenya, targeted interventions have been by the government in the education sector to bridge gender disparities but they are but they are still observed and evident at all levels (Leal Filho et al., 2019). Furthermore, Turkana County lags behind and was ranked second last in adult literacy (KNBS, 2019). Specifically, the study sought to establish the socio-cultural, economic and infrastructural determinants of enrolment, transition and retention among boys and girls. The study was guided by Sara Longwe's 1995 analytical framework on women's economic empowerment model. It was further guided Friedman’s 1992 dis empowerment theory. The study established that the overall primary school enrolment rate for the study area was 0.9343 (mean enrolment of 213.1 for boys and 199.1 for girls). The study also established that there were large fluctuations in the number of girls enrolled in schools. The difference in enrolment rates between boys and girls were statistically significant. The number of pupils in each primary school was about 200 hundred and less than 200 for secondary schools hence the conclusion that 100 per cent transition is not possible. Girls had lower enrolment rates as compared to the boys. Girls from regions practicing farming/pastoralism registered higher enrolment rates as compared to those from trade/pastoralism regions hence the conclusion that economic factors contribute to educational outcomes in the study area. The findings also indicate that the school feeding programs have been a motivation for attendance benefitting both parents and pupils. The study makes recommendations for future research, policies and programs.