Crafting Entrepreneurs: A Constructivist Approach to Competence-Based Learning explores an innovative pedagogical framework for fostering entrepreneurial skills. This paper delves into the theoretical underpinnings of constructivism in education and its application to entrepreneurship education. By integrating competence-based learning principles, this approach emphasizes the development of practical skills and competencies essential for entrepreneurial success. Drawing on case studies and empirical evidence, the paper elucidates the effectiveness of constructivist methods in enhancing entrepreneurial education. Through active engagement, problem-solving, and reflective practices, students are empowered to navigate the complexities of the entrepreneurial landscape. This paper advocates for a transformative learning experience that nurtures the entrepreneurial mindset and cultivates adaptable, resourceful entrepreneurs ready to thrive in dynamic environments.

The most significant changes in the modern business environment during the 1990s have been the increasing importance of intangible elements of knowledge, technology, individual skills, and other factors that have become the main source of wealth and income and the enhancement of the competitive advantages of the business to survive and grow. This has been accompanied by a higher market value of the business than double its book value, especially in knowledge-intensive sectors such as communications, medicines, and software. This is due to the current accounting model's inadequate treatment of intangible assets, which are recognized as assets only when purchased from third parties. The research aims to attempt to provide an accounting framework for intangible assets that avoids previous deficiencies and criticisms to increase the effectiveness of financial reporting in light of contemporary developments in the business environment by assessing the accounting treatment of intangible assets purchased in the standards issued.

Examining the impact of the dimensions of strategic thinking on outstanding performance reveals a crucial link between the ability to anticipate future trends, make informed decisions, and adapt to changing circumstances effectively. By honing skills in critical analysis, innovative problem-solving, and long-term planning, individuals and organizations can navigate complex challenges with more agility and success. Strategic thinking also fosters a proactive mindset that enables them to capitalize on opportunities, stay ahead of the competition, and achieve sustainable growth. Ultimately, integrating these dimensions into decision-making processes can significantly elevate performance and drive remarkable outcomes in various contexts.

This study investigates the mediating role of regional expenditure on gross regional domestic products (GRDP) to elucidate the dynamics of regional economic growth. Utilizing regression analysis and structural equation modeling, data from various regions are examined to explore how regional expenditure channels influence GRDP. The findings suggest that regional expenditure acts as a significant mediator between various economic factors and GRDP. Understanding the mediating influence of regional expenditure provides valuable insights into the mechanisms driving regional economic development and informs policymakers about effective strategies for fostering sustainable growth.

 `Logistics plays a crucial role in the world's economic development, facilitating the movement of goods, services, and information from one point to another. This industry comprises transportation, warehousing, distribution, inventory management, and supply chain management. Logistics is vital for businesses of all sizes, enabling them to operate efficiently, reduce costs, and increase profits. It is also a significant contributor to employment and infrastructure development, making it an essential sector for economic growth. This article explores the role of logistics in world economic development, highlighting the industry's importance and its impact on trade, infrastructure, employment, and innovation.

This research aims to examine the relationship between visionary leadership and self-efficacy and employee work productivity. The research was conducted at the company PT Anugrah Sejahtera in November 2023. The research population was 168 employees and the sample size was 118 employees using proportional random sampling. Data collection for each variable studied used a questionnaire with a Likert scale. The analysis technique uses partial correlation and multiple correlation. The research results show that there is a positive relationship between visionary leadership and employee work productivity (correlation coefficient ry1 = 0.530 and coefficient of determination r2y1= 0.281), there is a positive relationship between self-efficacy and employee work productivity (correlation coefficient ry2 = 0.472 and coefficient of determination r2y2= 0.222) and there is a positive and very significant relationship between visionary leadership and self-efficacy together with employee work productivity (correlation coefficient r2y12 = 0.562 and coefficient of determination r2y12 = 0.316). Thus it can be concluded that work productivity can be increased through visionary leadership and self-efficacy both partially and jointly.