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The objective of this study aims at reviewing a synthesis of the economic impact of the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. There are significant evidences of adopting a high-quality set of harmonised accounting standards (i.e. IFRS) fosters trade and foreign direct investment (FDI), financial transparency, and comparability and reduces information asymmetries. From the extensive structured review of literature using the Scopus database tool, the study reviewed 108 articles, and in particular, the topic-related 41 articles were analysed. Seven journals contribute to 39% of the articles (The Accounting Review; European Accounting Review; International Journal of Accounting; Journal of Accounting Research; Revista Espanola de Financiacion y Contabilidad; Asian Review of Accounting; and International Journal of Economics and Management). However, most of the cited journals were Journal of Accounting Research, The Accounting Review, European Accounting Review, and International Journal of Accounting (Armstrong, Barth, Jagolinzer, & Riedl, 2010; Brüggemann, Hitz, & Sellhorn, 2013; Christensen, Lee, & Walker, 2007; Daske, Hail, Leuz, & Verdi, 2008, 2013). Most of the studies did not use any theory, and most of the articles utilised quantitative approach. The study calls for future research on the theoretical impactions on the economic impact of IFRS implementation in a country-specific study, cross-country study, and global study. Future studies should also focus on the policymaking agenda for the local and international standard setters.

Tourism is sensitive to many factors related to security, such as terrorism and armed conflict. This scenario can be considered for Colombia and its National Natural Parks. The signing of the peace agreement with the revolutionary armed forces (FARC-EP) of Colombia that would end the armed conflict in 2016 offers economic possibilities for the country where tourism represents an important option, especially in natural areas where the government has regained control. This has had an impact on the sustained growth of tourism demand. The objective of this study is to determine the sensitivity of the tourism market in Colombia and natural parks and its relationship with the evolutionary dynamics of tourism, in a context of armed conflict. Variables related to visitors and the armed conflict were associated by autoregressive vectors, Pearson correlation test and Granger causality. A correlation of −0.5474 was found for the accumulated period from 1995 to 2018. It was also determined that the number of victims of the armed conflict is the Granger cause of the number of visitors to natural parks. The study concludes that the sensitivity of tourism in natural parks in Colombia is a consequence of State policy for the partial termination of the internal armed conflict.

Responding to local, regional and international demands and initiatives, the government of Ecuador has rolled out an innovative program Sistema Integral de Tecnologías para la Escuela y la Comunidad (SíTEC) to place information, and communication technologies (ICTs) into the hands of students, teachers, and other educational institutions. SíTEC draws upon several elements of social entrepreneurship and has successfully reached some of the most regionally remote and culturally diverse communities in the country. The SíTEC program is emblematic of many of the criteria set forth regarding social entrepreneurship including the vision of leadership, the focus on a social mission and the importance of innovation in partnership and resource allocation. This study looks at survey and interview data from the Shiña community teachers and school leaders to determine the effects of the SíTEC program and the availability and use of ICTs in schools, SíTEC has equipped public schools with computers, projectors, digital boards, and Internet. Additionally, SíTEC organizes training courses on ICTs for public school teachers and provides schools with educational software available in Spanish, Kichwa, Shuar, and English. While there is still much work to be done, SíTEC and the associated partnerships and programs are beginning to have impact in their specified outcomes. Creative partnerships developed within the Ministry of Education, Office of Bilingual Education, Shiña community have allowed for communication and exchange of knowledge and resources across multiple partners. This chapter explores SíTEC as an innovative government-based program that meets targeted social outcomes in ICTs and education.

This chapter presents an analysis of evidence-informed teaching practice in the context of Chilean formal education. The concept of evidence-informed practice (EIP) is tackled from the use of data from standardized assessments of learning by agents of the educational system in Chile, analyzing the relationship between the use of standardized assessments and the institutional characteristics of the educational system.

First, the Chilean educational system is characterized according to its regulation and cohesion, utilizing the Hood's matrix (2000). With the current predominance of accountability regulation with high stakes, the Chilean system presents a high degree of regulation and low cohesion. Then, the main uses of assessments in Chile are described based on the available evidence, with emphasis on the National Assessment System (SIMCE) a high-stakes assessment and an alternative assessment system (SEPA) of low stakes. Thirdly, the institutional theory is applied to analyze the factors that facilitate and obstruct EIP in schools. Finally, the chapter concludes by providing some implications for educational policy and practice.

Using a case study approach, this chapter examines two primary changes to global health education prompted and exacerbated by the COVID-19 pandemic. First, is the acceleration of digital education into the typical global health classroom. Second, is the integration of transnational networks and partnerships between intergovernmental organizations (IGOs), nongovernmental organizations (NGOs), and higher education institutions (HEIs) to create, adapt, and disseminate digital materials in fast-changing information environments. The chapter examines the potential positive and negative impacts of the proliferation of digital content created by IGOs and international NGOs that is being rapidly integrated into use in HEIs for Global Health. The growth of tools and access through these new partnerships may lead to increased access to global health information for professionals. However, these changes may have long-term implications for global health regarding equitable access to culturally appropriate and accurate information. Furthermore, there may be additional implications for equity, as the proliferation of tools may still leave out the most vulnerable that do not have access to digital platforms.

This research is being developed by two interinstitutional, research groups. The aim is to find and disseminate good practices of organizational models of teaching and learning in Colombian public universities. Initially started in the vision of Burton Clark (1921–2009), who defined the concept of “innovation” as “a voluntary effort for organizing the institution that requires a very special activity and energy” (Clark, 1998, p. 25), the groups have found three more characteristics that ought to be studied through a Participatory Action Research Model. Colombia’s Governments have had through the years a determination for social inclusion through education. In this context, Universidad Nacional Abierta y a Distancia (UNAD) is considered to be an entrepreneurial and innovative university, so its organization and goals are presented. Studying the best university practices of different countries creates progress toward the goal of global education.

Uncertainty is one of the principal features of public administration in Colombia. Therefore, presenting a clear and consistent analysis is difficult. This uncertainty exists alongside interesting efforts to modernize institutions. Among the challenges faced by public administration in Colombia, we find corruption, illegal bands of drug traffickers, and the lack of trust between critical actors involved in governance. The aim of this chapter is to share an analysis that illustrates the difficulties and contradictions faced by those working in the public sector.

“Colombia is a legal social state organized in the form of a unitary republic, decentralized, with the autonomy of its territorial units, democratic, participatory, and pluralistic, based on respect of human dignity, on the work and solidarity of the individuals who belong to it, and the predominance of the general interest” (National Constitution, 1^st Article).

“Colombia is a legal social state organized in the form of a unitary republic, decentralized, with the autonomy of its territorial units, democratic, participatory, and pluralistic, based on respect of human dignity, on the work and solidarity of the individuals who belong to it, and the predominance of the general interest” (National Constitution, 1^st Article).

This chapter is a presentation of Mexico’s efforts in advancing inclusive education as a vehicle to provide children with special needs a quality and equitable education. It provides a detailed description of the development, realignment of educational practices, and polices necessary to allow inclusive education to succeed. The chapter begins with the origins of special education in Mexico via four stages. Next, the chapter provides a comprehensive classification of disability and the prevalence rates in Mexico. Then, the chapter delineates legislation and public policy that are essential components in providing a quality and equitable special education system. Next, a comprehensive description of special education intervention models follows along with how these models are incorporated in current teacher preparation endeavors. The chapter concludes with a summary of the progress that Mexico has attained in moving toward inclusive education as well as challenges to inclusive education.

Science and technology are transforming our world in ways that have not been seen in a long time, and we live in a rapidly changing world. Despite these changes, as citizens of today, we must not lose sight of the reality that these changes even cause crises that must be managed in order to place ourselves in a true working environment that allows us to survive as employees despite these changes. The main objective of this research is to find the relationship between interpersonal competences and teacher performance in a sustainable university. The methodology used was the quantitative, nonexperimental approach, as the variables will not be deliberately manipulated. In order to verify whether or not there was a relationship between these variables, 84 teachers from the Universidad Nacional Santiago Antunez de Mayolo were surveyed to evaluate the variables under study. The results obtained show a direct and significant relationship (Spearman's Rho = 0.731) between the two variables. Through this research, it was possible to determine that teachers who have developed interpersonal competences have a better performance, while in the relationships between interpersonal competences and the dimensions of teacher performance, a positive correlation was obtained.