The technological revolution and the evolution of technology have significantly facilitated the applicability of the IoT in various domains, such as healthcare, transportation, agriculture, retail, education, and, especially, higher education, which encompasses countless areas. Petri nets can be a useful tool to model the behavior of an IoT system. The main objective of this paper was to propose, model, and analyze a complex IoT system for higher education. The system involves the integration of IoT devices for monitoring data. An educational cloud was used as a support tool through which tracking, and control actions were implemented both internally, between the cloud and entities, and externally, between the cloud and the IoT. The system was modeled using Petri nets, which are systems with discrete events, and for simulation, we used the Visual Object Net++ package. Using this application, information was obtained in real time, and it was possible to intervene with changes even in the design phase. The diagrams were easy to read and interpret, which is an advantage for the decision-making system. The general structure of the application was based on n entities, where each entity represented a higher education field. In this paper, we discuss at least three fields: economics, computational linguistics, and engineering.

Under the double effect of competitive pressure and demand diversification, companies today feel the need to know their costs better. This is the only way to explain the current development of controlling and its privileged tool, analytical accounting ("management accounting" or "managerial accounting" in Anglo-Saxon), which no enterprise can do without if it wants to survive. The study carried out in the conceptual issue of controlling allowed us to identify its particularities as a useful tool for financial managers. In the research methodology we used as methods: documentation, comparison, synthesis.

Supply chain resilience has become a critical capability for organizations operating in increasingly volatile global environments, where disruptions propagate rapidly across interconnected economic, technological, and cultural systems. Although artificial intelligence (AI) and intercultural competence are both recognized as strategic enablers of resilient supply chains, research examining their combined systemic impact remains fragmented. This study provides an integrated bibliometric and topic-modeling review of the literature addressing the intersection of intercultural competence, artificial intelligence, and supply chain resilience. Using bibliographic data retrieved from the Web of Science Core Collection and Scopus, we analyze scientific production, collaboration networks, conceptual clusters, and thematic trajectories through Biblioshiny and SciMAT. To capture emerging conceptual patterns, we apply LDA topic modeling, which identifies 35 latent topics subsequently organized into four higher-order macroclusters: Global Risk Systems, AI-Enabled Resilience and Predictive Systems, Human and Organizational Capabilities, and Supply Chain Resilience and Sustainable Global Operations. Results indicate a growing convergence between organizational capabilities, artificial intelligence technologies, and resilience-oriented supply chain research. While AI and resilience emerge as dominant empirical themes across the dataset, intercultural competence appears primarily as an emerging conceptual dimension associated with global coordination, cross-border collaboration, and technology adoption in multicultural environments. Accordingly, the present study interprets intercultural competence as a complementary organizational layer that may support the implementation and effectiveness of AI-enabled resilience strategies within global supply chains.