Currently, the rapid development of information technology has brought lots of opportunities for improving the efficiency of national governance activities and the implementation of justice in the world. The Fourth Industrial Revolution and the continuous development of digital technology have been profoundly changing the operation of the courts and providing opportunities for nations to transform from the traditional court model to the electronic court one. Building an e-court has become a global trend in order to respond to the COVID-19 pandemic and overcome court delays in resolving disputes. In that context, Vietnam has also advocated promoting the application of information technology, making the most of opportunities that are brought by the technological revolution so as to build e-courts, one of the important tasks of the Judicial Reform Strategy. From 2019 up to now, Vietnam has made efforts to strengthen judicial reform and build e-courts, however, the results are still quite modest. By qualitative research method, this article examines the achievements Vietnam has achieved as well as the limitations when the court system transforms to the e-court model, thereby making some recommendations to successfully build an e-court in Vietnam in order to meet the requirements of judicial reform.

In recent decades, the redevelopment of waterfronts in global cities has become a focal point for large-scale real estate investments, often driven by neoliberal policies. These projects, characterized by the increasing involvement of state agencies, aim to transform obsolete industrial areas into lucrative spaces for tourism, commerce, and luxury living. This article scrutinizes the intricate dynamics of state-led waterfront re-development, through the lens of Istanbul’s Galataport project. It analyzes the multifaceted dimensions of the transformation process, shedding light on the historical backdrop, socio-political underpinnings, and economic imperatives that have shaped the development of Galataport from 2002 to 2022. Through a comprehensive analysis of primary sources, including governmental reports, policy documents, and scholarly literature, the article accentuates the pivotal role of the state and state actors in orchestrating the transformation of Istanbul’s urban landscape. Furthermore, it examines the implications of the Galataport project on urban governance and socio-cultural and spatial dynamics. It concludes that the central government pursued a speculative entrepreneurial approach in the Galataport project, clearing various legal obstacles while neglecting public interest. This case study takes the first step towards a comprehensive critical re-evaluation of the recent urban development/governance model to contribute to a nuanced understanding of contemporary urban/waterfront development paradigms in Türkiye and similar geographies.

Background: Simulation-based medical education is a complex learning methodology in different fields. Exposing children to this teaching method is uncommon as it is designed for adult learning. This study aimed to develop and implement simulation-based education in first aid training of children and investigate the emotions of children in post-simulation scenarios that replicate emergency situations. Methods: This was a phenomenological qualitative research study. The participants attended the modified “Little Doctor” course that aims to train children in first aid and, subsequently, completed simulation scenarios. The children attended focus groups and were asked about their experiences of the course and how they felt during the simulation scenarios. Results: 12 children (Age 8–11 years old) attended the course, and 10 completed the simulation scenarios and focus groups. The major theme derived from was the simulation experience’s effect, which was divided into two subthemes: the emotion caused by—and the behavioral response to—the simulation. The analysis revealed shock and surprise toward the environment of the simulation event and the victim. The behaviors expressed during the simulation scenarios ranged from skill application and empathy to recall and teamwork. Conclusions: Simulation scenarios were successfully implemented during the first-aid training course. Although participants reported mixed feelings regarding the experience, they expressed confidence in their ability to perform real-life skills.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

This paper analyzes the relevance of social accounting information for managing financial institutions, using Banca Transilvania Financial Group (BTFG) as a case study. It explores how social accounting data can enhance decision-making processes within these institutions. Social information from BTFG’s annual integrated reports was used to construct a social balance sheet, and financial data was collected to calculate economic value added (EVA) and social value added (SVA). Research question include: Does social accounting represent a lever for substantiating the managerial decision in financial institutions? Results show that SVA is a valuable indicator for financial institution managers, reflecting the institution’s contributions to social well-being, environmental impact, and community support. Policy implications suggest regulatory bodies should mandate the inclusion of social accounting metrics in financial reporting standards to encourage socially responsible practices, enhance transparency, and incentivize institutions achieving high SVA. This paper contributes to the literature by demonstrating the practical application of social accounting in financial institutions and highlighting the importance of SVA as a managerial tool. It aligns with existing research on integrating corporate social responsibility (CSR) metrics into financial decision-making, enhancing the understanding of combining social and economic indicators for comprehensive performance assessment The abstract covers motivation, methodology, results, policy implications, and contributions to the literature.

This study investigates how digital transformation influences visitor satisfaction at 12 World Heritage Sites (WHS) across eight coastal provinces in Eastern and Southern China. Utilizing 402 valid survey responses, it explores the impact of demographic factors—education, age, and income—on visitors’ perceptions of digital services, particularly focusing on usability, quality, and overall experience. The findings reveal that younger, higher-income, and STEM-educated visitors express significantly higher satisfaction with digital services, while older, lower-income visitors report lower levels of engagement and satisfaction. This research highlights the need for tailored digital strategies that cater to diverse demographic groups, ensuring the balance between technological innovation and the preservation of cultural authenticity at heritage sites. The originality of this study lies in its focus on non-Western contexts, particularly China’s rapidly developing coastal regions, which have been largely overlooked in the global discourse on digital tourism. By applying established theoretical frameworks—such as the Technology Acceptance Model (TAM) and Expectation-Confirmation Theory (ECT)—to a non-Western setting, this research fills a crucial gap in the literature. The insights provided offer actionable recommendations for heritage site managers to enhance visitor engagement, adapt digital services to demographic variations, and promote sustainable tourism development.