Technological Opportunities Research Articles

Prospects for replacing Russian fuel with Latin American fuel in the European market

The subject of the study is the potential of the Latin American energy market in the context of the demand of the European Union market for the replacement of Russian energy resources. The object of the study is the energy resources market of the European Union, Latin America, and Russia. The purpose of the study is to identify the possibilities of Latin American countries in replacing Russian energy resources in the energy market of the European Union. The author examines in detail such aspects of the topic as the dependence of the EU economy on Russian energy resources, changes in the conjuncture in the fuel and energy sector of the European Union, and also touches on the consequences for European economies in connection with the abandonment of Russian energy resources. Special attention is paid to the opportunities of the Latin American region in the development of the European energy market. The prospects of the Latin American energy market are being explored from the point of view of the availability of natural resources, as well as from the point of view of real opportunities for exporting energy resources. The methodological basis of the research is a systematic and comparative analysis, a method of generalization, methods of grouping and classifying quantitative and qualitative data, methods of analyzing quantitative data. The main conclusions of the study are that in the short and medium term, the role of Latin America in Europe's energy security is small due to geographical remoteness and the lack of technological opportunities for Latin American countries to increase production capacities in the shortest possible time to increase energy production. For this reason, in the near future, the countries of the Latin American region will not be able to significantly replace Russian fuel in the European market of traditional energy resources. However, European companies are interested in the potential of the Latin American region in the field of "green" energy. In the long term, cooperation between the EU and Latin America in this area seems to be the most mutually beneficial for both sides. A special contribution of the author to the research of the topic is the study of the conjuncture of the EU fuel and energy complex in the context of energy imports. The novelty of the research lies in the fact that for the first time in the domestic literature the question of the prospects of the Latin American energy market as a substitute for the Russian energy market for the European one is raised.

Exploiting the Potential of Invalid Patents as a Source of Technology Opportunities: Evidence From CCUS Technology

Exploiting the Potential of Invalid Patents as a Source of Technology Opportunities: Evidence From CCUS Technology

Application of management accounting tools in the process of modernization of existing production

In today’s competitive business environment management accounting is designed to respond quickly to new technological opportunities to expand the range of products, including through the modernization, the acquisition of additional equipment and production using waste from existing production different from the main type of product. The aim of the study is to develop a management decision for the introduction of new production on the existing raw material base (waste from the current production) through the timely application of management accounting tools (monitoring, business planning). Algorithm of project implementation by classifying the factors of influence on the growth of production volume, sales of products and improving its quality is defined. It is proposed to combine the stages of commissioning new production (construction and launch of the production complex for biohumus; construction and launch of the production complex for liquid organic fertilizers; construction and launch of the filling line and packaging of liquid organic fertilizers) with the stages of the project implementation of production that favorably affects the income.

Prediction of Cross-Platform and Native Apps Technology Opportunities for Beginner Developers Using C 4.5 and Naive Bayes Algorithms

The competition between native and cross-platform app development makes application development simpler, safer, and more scalable. However, developers must have sufficient fundamentals, and the industry must conduct good research to shorten development time and minimize expenses. In order to solve these problems, this study made a prediction that discusses the technology that has a chance to survive in the industry so as not to be left behind in technology. Using Naïve Bayes and C 4.5 algorithms into a dataset with nine programming languages related to mobile app development. Results obtained in This research show Dart as a programming language that supports cross-platform frameworks and Kotlin as a programming language that supports native app frameworks is a technology that would have the opportunity in the future with an accuracy level above 90% with Naïve Bayes and C 4.5 algorithms. These results are obtained by testing an algorithm model using MAPE, consistent dataset sharing, and careful data processing. This research Can help entry-level developers learn and deepen the fundamentals of technology and can add knowledge to the industry in choosing a technology.

Prediction of Cross-Platform and Native Apps Technology Opportunities for Beginner Developers Using C 4.5 and Naive Bayes Algorithms

The competition between native and cross-platform app development makes application development simpler, safer, and more scalable. However, this makes developers must have sufficient fundamentals and the industry must conduct good research to shorten development time and minimize expenses. In order to solve these problems, this study made a prediction that discusses the technology that has a chance to survive in the industry so as not to be left behind in technology. The use of Naïve Bayes and C 4.5 algorithms into a dataset that has 9 programming languages related to mobile app development. Results obtained in This research is Dart as a programming language that supports cross-platform frameworks and Kotlin as a programming language that supports native apps frameworks is a technology that will have the opportunity in the future with an accuracy level above 90% with Naïve Bayes and C 4.5 algorithms. These results are obtained by considering the results of testing an algorithm model using MAPE, consistent dataset sharing, and careful data processing. Expected this research Can help entry-level developers learn and deepen the fundamentals of technology and can add knowledge to the industry in choosing a technology.

Prediction of Cross-Platform and Native Apps Technology Opportunities for Beginner Developers Using C 4.5 and Naive Bayes Algorithms

The competition between native and cross-platform app development makes application development simpler, safer, and more scalable. However, developers must have sufficient fundamentals, and the industry must conduct good research to shorten development time and minimize expenses. In order to solve these problems, this study made a prediction that discusses the technology that has a chance to survive in the industry so as not to be left behind in technology. Using Naïve Bayes and C 4.5 algorithms into a dataset with nine programming languages related to mobile app development. Results obtained in This research show Dart as a programming language that supports cross-platform frameworks and Kotlin as a programming language that supports native app frameworks is a technology that would have the opportunity in the future with an accuracy level above 90% with Naïve Bayes and C 4.5 algorithms. These results are obtained by testing an algorithm model using MAPE, consistent dataset sharing, and careful data processing. This research Can help entry-level developers learn and deepen the fundamentals of technology and can add knowledge to the industry in choosing a technology.

The impact of new technologies in marketing towards the factors of stress and opportunities

2020 was the year of Revolutionary adoption in the context of technology, as the world begins to reopen in 2021,it is too early to predict how many of these technologies will continue to reign marketers, Now-a-days the impact of New Technologies towards various factors such as Digital Marketing, Digital devices, Tension and Opportunities. Recently, by using smartphones and Computers various apps should be present for buying and selling of various products and services. By using these apps Continously in our daily life it may cause tensions to us physically and mentally and it leads to some problems in our health conditions. On the another hand of Opportunities which are present in the New Technologies of Marketing which creates the platforms for New products and services, For example, Healthcare, Entertainment, Shopping and Financial investing. This study explores the conceptual Relationship between various factors of Digital Marketing, Digital devices, tension and opportunities in the New Technology of marketing. Nobody can tell what the Future of Marketing would look like with complete accuracy. But experts can provide their Perspective and forecasts some of the opportunities rather than Tensions that might be accessible in the Coming years. However, make sure there’s plenty of rooms in your marketing plan to adopt and adjust.

Further Development of the Lower Cretaceous Clinoform Model of the North of West Siberia Based on the Sequence Stratigraphy Principles: New Possibilities of Stratification

The clinoform concept of the Lower Cretaceous of Western Siberia was and remains the scientific basis for predicting its oil and gas potential. At the same time, new challenges and new technological opportunities require its further development. The basis for this can be a modern model independent methodology of sequence stratigraphy, the essence of which is to divide the stratigraphic section into a succession of systems tracts by mapping of all sequence stratigraphic surfaces. At the same time, the choice of the type of surfaces limiting the sequence is carried out already at the second stage on the basis of the expression of the surfaces in the stratigraphic section or the preferences of the researcher. The wide development of unconformities in the Western Siberian Lower Cretaceous clinoform complex makes it possible to subdivide clinoforms into four systemic tracts: highstand HST, falling-stages FSST, lowstand LST, transgressive TST. The subdivision is carried out by mapping sequence stratigraphic surfaces based on the analysis of stratal stacking patterns. According to the authors, the boundaries of the sequences in this case should be the tops of the TST – the downlap surfaces (DLS), traditionally interpreted as maximum flooding surfaces (MFS). This ensures the consistency of the proposed approach with the clinoform concept. The named clinoforms of Western Siberia can be considered as genetic sequences of the III order. However, the position of facies in their systems tracts is far from always predictable. For further detailing of facies models, clinoforms – III order sequences should be subdivided into clinoforms – IV order sequences, and subdivide them into systems tracts. But the latter are not always mapped by modern seismic method. Special conditions are necessary for this. Therefore, it is proposed at first to subdivide the III order sequences into systems tracts. Then – to map their thicknesses, and to allocate of their depocenters. Further, within the depocenters (under suitable seismogeological conditions), to define IV-order clinoforms – sequences and their constituent system tracts as a basis for mapping reservoirs and hydrocarbons traps.

Unearthing the Synergy of Entrepreneurial Skills, Smallholder Farming, and High-Value Agriculture: A Case Study from Punjab, Pakistan

Entrepreneurship is a key to the improvement in the quality of individuals, households, and communities viz a viz sustained economic growth of the country. Smallholder farmers’ entrepreneurship is the response to new opportunities to gain economic gains rather than subsistence agriculture. For example, to grow High-Value Agricultural (HVA) crops rather than conventional crops. The present study aims to assess the entrepreneurial characteristics of smallholders in the Punjab Province of Pakistan. For this purpose, cross-sectional data of 450 farmers were collected through a well-designed questionnaire. Data were analyzed by using simple statistics and inferential statistics. The probit model results show a positive significant impact of education, prior experience, risk aversion, knowledge and skills about crops, and self-actualization on the opportunity exploitation by the entrepreneurial HVA farmers. The finding of the factor analysis shows three important groups labeled as marketing, policy, and institutional support in the cultivation of HVA crops. Moreover, the outcomes of the multiple regression analysis reveal that emphasizing technological opportunities provides a novel viewpoint for entrepreneurial HVA farmers. Even in the absence of modern technological innovations, these farmers can still identify and capitalize on technological opportunities. Therefore, to foster entrepreneurship in HVA farming, it is suggested that the accessibility of improved seed varieties of HVA crops and access to market intelligence should be made more favorable for entrepreneurs.

COMPARISON OF NUMERICAL ANALYSIS OF A SINGLE-SPAN STEEL PROTOTYPE STRUCTURE AND A SCALE MODEL STRUCTURE UNDER THE EFFECT OF SEISMIC LOADS

One of the biggest problems encountered in many experimental studies is examining a real-size structure in the field or in a laboratory environment. With today's technological opportunities, it is possible to experimentally examine a real-sized structure in the field or in a laboratory environment. However, to do this, the manufacture of a large, real-size structure, experimental setup and measuring devices are required, which are costly. For this reason, it is not always possible to reach such a laboratory environment. It is very difficult to experimentally examine large-scale structures both economically and in terms of time saving. In this context, in this study, a scaling factor (λ) widely accepted in the literature was used to design a scaled model to represent a real-size structure. λ=10 was used in this scaling approach. A real-size three-story single-span steel prototype building was scaled to a laboratory-scale model structure and analyzed digitally with the Sap2000 program. The natural period/frequency values of the real-size prototype structure and the scaled model modeled in the Sap2000 program were examined. Later, Time history analyzes were performed using real earthquake records from El Centro (1940), Kobe (1995) and Northridge (1994). While real earthquake records were used as they were in the analysis of the prototype structure, these real earthquake records were used by scaling them depending on the scaling factor λ in the analysis of the scaled model. Subsequently, the digital analyzes of the prototype and scaled structure were compared by looking at the acceleration and displacement values of each floor. It was observed that the results were close to each other when scaled according to the scaling factor (λ). This situation demonstrated the accuracy of the scaling rates applied within the scope of the study. Thus, it has been shown that a real-size structure can be scaled to a model in a laboratory environment with correct scaling methods and that this prototype structure can be analyzed with more economical and simple methods.

INTEGRATION OF HISTORICAL AND ENVIRONMENTAL SOCIETY INTO THE INFORMATION CULTURE OF THE ENGINEER OF MODERN SOCIETY

The article examines the issue of changing the very paradigm and model of the information society. There was a need to ensure a balance between the dynamic changes occurring in nature and society, the entire environment, the increased amount of information, and the rapidly developing information and communication and information technologies. Information comes to the fore. The most important indicator of the information society is that each of its members has equal rights and opportunities to freely produce and timely receive any information that interests him, except for cases limited by law. The foundation of this process is the information culture of society. The concept of “information culture” was formed in the second half of the twentieth century in connection with close attention to the mechanisms and processes associated with information exchange. From the point of view of cultural studies, information culture characterizes culture in terms of information which has been accumulated, processed and transmitted within its framework. Information culture is an integral part of a broader concept, such as – «personal culture». Personal culture is defined as a system of personal qualities (mind, character, imagination, memory) recognized by the individual as values established and valued in society. This is in a broad sense. And in a narrow sense, it is the ability and need of a specialist to use available information opportunities for a systematic and conscious search for new knowledge, its interpretation and dissemination. This means that information culture should be seen as one of the aspects of cultural activity in general and therefore it is inextricably linked with the «second nature» (social nature) of a person and acts as a product of their mental abilities. Depending on the subject who acts as a carrier of information culture, the latter can be considered at three levels: information culture of the individual; information culture of individual community groups (a certain society, nation, age or professional group, etc.); information culture of society as a whole. Nowadays, the state's innovation policy and the introduction of new technologies require increasingly complex solutions aimed at the development and transformation of the techno environment and the whole world. It is possible that in the era of globalism and technicism, the approach seems legitimate. In our time of electronic technology and enormous opportunities, there is a temptation to feel like the Creator. When a person, guided by their knowledge and skills, the achievements of civilization, science and technology, allows themselves to decide their fate and create something new, even for themselves such living creature, then the question naturally arises about the mechanism for containing and regulating such inventions and research, which could lead to the death of humanity (the discovery of the neutron bomb, for instance). Therefore, the role of information culture, which manifests itself in human information ignorance, is great. By information behaviour we understand a course of action, a set of efforts made by a person to obtain, assimilate and use and create new knowledge, its transfer and dissemination in society. The information behaviour of specialists becomes the basis for social differentiation. Historically the causes of social inequality were associated with the origin and availability of civil rights, property and income, position in the social structure of society, but at present the level of information culture, manifested by information behaviour, becomes a factor of hierarchy. Sustainable greening culture is a transition to an ecologically oriented culture, which enables a person to preserve their environment and survive physically and spiritually. The anthropological dimension of culture comes to the fore. Culture should ensure the integrity of a person, their health and happiness in conditions when many factors of scientific, technical and social development destroy this integrity, negatively affect the health of a person, and prevent the achievement of their happiness.

POTENTIAL FOR THE SPACE SOLAR ENERGY SECTOR DEVELOPMENT IN COMPLIANCE WITH THE SUSTAINABLE DEVELOPMENT PRINCIPLES

The subject of the research is the history and peculiarities of the exploration and use of space by governmental institutions and private and commercial entities, which, with the beginning of the space age, has created several significant threats to the further development of humanity, due to non-compliance with the principles of sustainable development. The research methodology is based on reports, guidelines, statistical databases and forecasts of integration groups, specialised governmental and international institutions and their structural units for the study and control of space debris (Organisation for Economic Co-operation and Development, National Aeronautics and Space Administration, European Space Agency, United Nations), as well as the results of research by private companies in the space solar energy sector. The purpose of the paper is to analyse trends in the sustainable development of a globalised society in compliance with the principles of responsible use of outer space and to assess the potential of the space solar energy sector to ensure the sustainability of the competitive position of the world's economies. In today's environment, competitiveness and investment in high-tech industries are the driving forces of development that can lead to a country's transition to a fundamentally new level of development. The issue of efficient use of outer space encourages states to search for new technological opportunities for economic growth and inclusive development. Conclusion. The authors have analysed the trends in the use of space, the prospects for sustainable development of the space economy, its impact on the planet's ecosystem, and the main policy directions to help governments take the necessary measures for long-term planning to achieve sustainable and inclusive development. The publication examines space activities related to space debris reduction policies and sustainable solar energy production from space. The authors of the research developed guidelines for space debris mitigation and considered the benefits of using space solar energy.

Discovering technological opportunities by identifying dynamic structure-coupling patterns and lead-lag distance between science and technology

Technological opportunities are bred in intricate and interactive connections between science and technology (S&T). To identify these potential opportunities, lexical- or topic-based similarity approaches have been extensively applied to quantify S&T linkages; however, these lack consideration of different interaction patterns and lead-lag relationships between S&T. To this end, this study proposes a novel approach to detect technological opportunities within specific S&T topics by incorporating their structure-coupling patterns and temporal lead-lag distance. By transforming S&T knowledge systems into knowledge networks, a network coupling approach is employed to elaborate dynamic interaction patterns of S&T, and a time-lagged cross-correlation analysis is conducted to calculate their lead-lag distance under different time shifts. An evidence analysis from the energy conservation field demonstrates the feasibility and reliability of the proposed methodology in identifying technological opportunities implicit in S&T shared (exists in both S&T) and private topics (exists only in science or technology) from a topical dimension.

REALIZATION AND PROTECTION OF THE RIGHTS OF SUBJECTS OF ECONOMIC RELAT ONS AS A COMPONENT OF A COMFORTABLE REGULATORY ENVIRONMENT OF THE DIGITAL ECONOMY

The purpose of the study. The article examines the issues of improving the quality of the regulatory environment of the digital economy from the perspective of the implementation and protection of the rights of subjects of economic relations. The article analyzes the interdependence between digitalization and legal processes, which generates both new legal and technological opportunities, as well as related problems and barriers that complicate the exercise and protection of the rights and interests of subjects in a digital environment and pose challenges to legal science to overcome them. The purpose of the study is to identify legal structures and legal means that contribute to the elimination of obstacles and the creation of a comfortable regulatory environment for the digital economy. Conclusions. The author, as a result of the analysis of legal approaches and structures peculiar to digital turnover, comes to the conclusion that a reliable and comfortable legal environment for online interaction is a legal «space of trust», including the responsibility of its participants for the adverse consequences that may occur if they fail to fulfill their duties related to such interaction. Among the components of a comfortable regulatory environment of the digital economy, a special place is occupied by: digital (online) dispute resolution procedures, including the use of automated solutions using smart contracts, digital platforms in the field of protecting the rights and legitimate interests of subjects of economic relations; the use of high technologies in notarial activities. The author draws attention to one of the most acute problems of the digital age-the growing digital divide, the overcoming of which is directly related to improving the quality of the regulatory environment of the digital economy.

Hydrogen-Based Energy Systems: Current Technology Development Status, Opportunities and Challenges

The use of hydrogen as an energy carrier within the scope of the decarbonisation of the world’s energy production and utilisation is seen by many as an integral part of this endeavour. However, the discussion around hydrogen technologies often lacks some perspective on the currently available technologies, their Technology Readiness Level (TRL), scope of application, and important performance parameters, such as energy density or conversion efficiency. This makes it difficult for the policy makers and investors to evaluate the technologies that are most promising. The present study aims to provide help in this respect by assessing the available technologies in which hydrogen is used as an energy carrier, including its main challenges, needs and opportunities in a scenario in which fossil fuels still dominate global energy sources but in which renewables are expected to assume a progressively vital role in the future. The production of green hydrogen using water electrolysis technologies is described in detail. Various methods of hydrogen storage are referred, including underground storage, physical storage, and material-based storage. Hydrogen transportation technologies are examined, taking into account different storage methods, volume requirements, and transportation distances. Lastly, an assessment of well-known technologies for harnessing energy from hydrogen is undertaken, including gas turbines, reciprocating internal combustion engines, and fuel cells. It seems that the many of the technologies assessed have already achieved a satisfactory degree of development, such as several solutions for high-pressure hydrogen storage, while others still require some maturation, such as the still limited life and/or excessive cost of the various fuel cell technologies, or the suitable operation of gas turbines and reciprocating internal combustion engines operating with hydrogen. Costs below 200 USD/kWproduced, lives above 50 kh, and conversion efficiencies approaching 80% are being aimed at green hydrogen production or electricity production from hydrogen fuel cells. Nonetheless, notable advances have been achieved in these technologies in recent years. For instance, electrolysis with solid oxide cells may now sometimes reach up to 85% efficiency although with a life still in the range of 20 kh. Conversely, proton exchange membrane fuel cells (PEMFCs) working as electrolysers are able to sometimes achieve a life in the range of 80 kh with efficiencies up to 68%. Regarding electricity production from hydrogen, the maximum efficiencies are slightly lower (72% and 55%, respectively). The combination of the energy losses due to hydrogen production, compression, storage and electricity production yields overall efficiencies that could be as low as 25%, although smart applications, such as those that can use available process or waste heat, could substantially improve the overall energy efficiency figures. Despite the challenges, the foreseeable future seems to hold significant potential for hydrogen as a clean energy carrier, as the demand for hydrogen continues to grow, particularly in transportation, building heating, and power generation, new business prospects emerge. However, this should be done with careful regard to the fact that many of these technologies still need to increase their technological readiness level before they become viable options. For this, an emphasis needs to be put on research, innovation, and collaboration among industry, academia, and policymakers to unlock the full potential of hydrogen as an energy vector in the sustainable economy.

Knowledge and Food Sustainability: the Metaverse as a New Economic-Environmental Paradigm

AbstractNowadays the metaverse may represent the line between the most avant-garde innovations of the present and the possible development potential of the next years. The present article aims to show for the first time the potential that this innovative technological opportunity offers in the coming years. By looking at the current state of knowledge and, above all, with the help of empirical evidence from the metaverse’s main application business cases in the food sector, it is possible to understand how food companies can survive in the increasingly fierce world competition. The considerations that derive from the observation of these corporate excellent examples highlight that it is increasingly necessary to strategically invest in all three dimensions of sustainability, but also in novel new technological innovations. So, from the analysis of the most important available case studies, it is clear that metaverse is definitely a very particular innovation capable of opening up new and sustainable economic opportunities for companies in the food industry. At the current state of research, there are no comparable studies on this topic, especially in agri-food systems. Yet, this is only a starting point for further research in the future. Nonetheless, we can already recognize the strategic potential of virtual universes.

Entrepreneurial teacher leaders as reframers of pastoral care: the mediating influence of technological opportunism

ABSTRACT Studies have shown that teacher leaders take the initiative to shape and exercise pastoral care practices to meet the rapid changes in student learning and well-being. The present study aims to examine and conceptualize the relationship between teacher entrepreneurial behaviour (TEB) and the renewal of pastoral care practices while accounting for any possible mediating effects of new technologies. We collected 446 responses to survey questions from teacher leaders from 53 secondary and primary schools in Hong Kong. We then employed structural equation modelling to test the associations between TEB, renewing pastoral care practice, and technological opportunism. The results support three proposed hypotheses insofar as higher levels of TEB are positively associated with renewing pastoral care, which is in turn mediated by technological opportunism. The results advance teacher leadership research regarding how TEB contributes to the sustainable development of pastoral care strategies in schools. They also demonstrate that teacher leaders with strong TEB are more willing to seek new technologies and treat them as opportunities for change, which contributes to the literature showing that information and communication technology (ICT) resources not only support teachers initiatives but also help them develop new ideas.

Octopus-inspired deception and signaling systems from an exceptionally-stable acene variant

Multifunctional platforms that can dynamically modulate their color and appearance have attracted attention for applications as varied as displays, signaling, camouflage, anti-counterfeiting, sensing, biomedical imaging, energy conservation, and robotics. Within this context, the development of camouflage systems with tunable spectroscopic and fluorescent properties that span the ultraviolet, visible, and near-infrared spectral regions has remained exceedingly challenging because of frequently competing materials and device design requirements. Herein, we draw inspiration from the unique blue rings of the Hapalochlaena lunulata octopus for the development of deception and signaling systems that resolve these critical challenges. As the active material, our actuator-type systems incorporate a readily-prepared and easily-processable nonacene-like molecule with an ambient-atmosphere stability that exceeds the state-of-the-art for comparable acenes by orders of magnitude. Devices from this active material feature a powerful and unique combination of advantages, including straightforward benchtop fabrication, competitive baseline performance metrics, robustness during cycling with the capacity for autonomous self-repair, and multiple dynamic multispectral operating modes. When considered together, the described exciting discoveries point to new scientific and technological opportunities in the areas of functional organic materials, reconfigurable soft actuators, and adaptive photonic systems.

Digital technologies and accounting quantification: The emergence of two divergent knowledge templates

The opportunities of digital technologies, but also their risks, are shaping organisations and societies. Their influence on the future of accounting is often presented as decisive. In fact, information technologies and accounting are so intertwined that it seems impossible to separate the two. Nevertheless, as practices, they emerge from different knowledge disciplines. We examine the intersection of accounting and information technologies through an ethnographic study conducted in a multinational high-tech company in the process of implementing a new IT system. We pay particular attention to the interactions between accountants and technologists, which we analyse through the concept of knowledge templates. A template based on mobilising formalised knowledge to intervene on the organisation in a systematic way treats technology as a set of solutions for predetermined needs. Conversely, a template that treats technology as an emerging complex imposes modes of coordination based on modularity, traceability, and collaboration. Through sociomaterial interactions, a plurality of templates emerges that influences local practices. This article contributes to the literature by showing that accounting emerges through its entanglement with different bodies of knowledge following potentially divergent knowledge templates. Information technologies therefore pose a challenge to accounting: is it possible to conceive of a modular and radically decentralised accounting? This would be an accounting that accepts the pluralism of representations, orientations, and legitimate organisational discourses. It would be an accounting system with greater emancipatory potential.

Curriculum Development Management: Challenges and Opportunities in the Era of Global Education

Education has now spread globally along with the development of technology. The impact of this education has an influence on curriculum management in higher education. This is a major factor for the world of education so that it can develop the curriculum well and wisely. It also includes constant evolution in technology, social change, and the need for new skills, all of which influence curriculum development. The aim of this research is to analyze the challenges faced by curriculum development management, considering globalization factors, technology and variations in student needs. This research method involves in-depth literature study and analysis of empirical data from a number of educational institutions. The research results show that curriculum development management requires a more adaptive and inclusive approach, considering global skills needs, technology integration, and active participation of all education stakeholders. Opportunities were identified in the ability to increase global access to education through technology, integration of curricula relevant to future needs, and cross-border collaboration in developing holistic curricula. In conclusion, management of curriculum development in the era of global education requires continuous adaptation, based on in-depth analysis of student needs and changes in the global context. The challenge faced is ensuring relevance, agility and inclusivity in curriculum development, while taking advantage of technological opportunities and cross-border collaboration. The limitation of this research is that curriculum development management is only intended for the world of education. We hope that the research conducted by researchers can become a reference and consideration for researchers who wish to conduct research related to curriculum management in education.