Sustainable ocean tourism is required to establish a balance between the environmental, economic, social and cultural aspects of ocean tourism development. Sustainable ocean tourism also contributes to local and national economies, enhancing the quality of social life and protecting the ecology. Sustainable ocean tourism expands the positive contribution of tourism to biodiversity conservation and poverty reduction and aims to attain the common goals of sustainable developments for ocean tourism. Sustainable ocean tourism is possible due to the roles of regulators and private and government institutions. Government policies, regulations and guidelines play vital roles towards achieving the sustainability of ocean tourism. However, the role of institutions also cannot be ignored, which provide support in the innovation of technologies and the implementation of policies. The paper targets to investigate the roles of regulations, policies and institutions in the sustainability of ocean tourism. A primary online survey on the perception of tourism experts was conducted for this study using Google Forms. The tourism experts were invited from all over the world to participate in the survey. The study received a total of 33 responses, out of which only 30 valid responses were considered. Using the Tobit regression model, the study found that, while regulations in India relative to foreign countries significantly boost the sustainability of ocean tourism, government policies and public institutions in India relative to foreign countries remain insignificant in predicting the sustainability of ocean tourism. Therefore, government policies and public institutions in India need to be revised and reformulated to make them important drivers of the sustainability of ocean tourism.

Digital transformation is a significant phenomenon that affects almost every business sector, particularly the telecommunications industry, which is closely intertwined with information technology. This study is grounded in McLuhan’s concept of technological determinism and Martin Heidegger’s philosophy of technology, which asserts that media and technology shape human thoughts and interactions, benefiting individuals, society, and culture alike. The primary objective of this research is to investigate the environmental factors that influence digital transformation and to assess its impact on the strategic renewal of a company. This research employs exploratory qualitative methods, collecting in-depth information through interviews with the respondents from Indonesia’s leading telecommunications operator who can provide comprehensive and contextual insights into digital transformation. The findings reveal specific environmental factors that drive digital transformation. The major identified components of strategic renewal include advancements in information technology, the role of human resources, and interactions with external parties, including customers and partners.

As autonomous vehicles (AVs) revolutionize the global transportation landscape, their implications for emerging economies like Malaysia remain a subject of significant interest. This study delves into the multifaceted world of AV technology, focusing on Malaysia’s unique transportation challenges and opportunities. Through interviews with key stakeholders and experts, the research uncovers valuable insights into AV technology’s awareness, regulatory landscape, integration hurdles, potential benefits, and inclusivity impact in the Malaysian context. The study finds that while AVs hold the promise of improved road safety, reduced traffic congestion, and enhanced environmental sustainability, addressing challenges related to regulation, infrastructure, and public acceptance is imperative for successful integration. Additionally, AV technology has the potential to significantly enhance inclusivity in transportation, benefiting individuals with disabilities. The study underscores the need for holistic policy and infrastructure development to leverage the benefits of AV technology and pave the way for a sustainable and inclusive transportation future in Malaysia.

Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

The emergence of the COVID-19 pandemic led to the need to move educational processes to virtual environments and increase the use of digital tools for different teaching uses. This led to a change in the habits of using information and communication technologies (ICT), especially in higher education. This work analyzes the impact of the COVID-19 pandemic on the frequency of use of different ICT tools in a sample of 950 Latin American university professors while focusing on the area of knowledge of the participating professors. To this end, a validated questionnaire has been used, the responses of which have been statistically analyzed. As a result, it has been proven that participants give high ratings to ICT but show insufficient digital competences for its use. The use of ICT tools has increased in all areas after the pandemic but in a diverse way. Differences have been identified in the areas of knowledge regarding the use of ICT for different uses before the pandemic. In this sense, the results suggest that Humanities professors are the ones who least use ICT for didactic purposes. On the other hand, after the pandemic, the use of ICT for communication purposes has been homogenized among the different knowledge areas.

The convergence of multifaceted global challenges encompassing the rise of populism, Brexit, the climate crisis, the COVID-19 pandemic, and the Russian invasion of Ukraine has catalyzed a profound reassessment of international trade policies. This article critically examines the intricate linkages between these challenges and their profound implications for the contemporary international trading system. Traditionally, globalization debates in the 1990s underscored the social and environmental dimensions of trade, yet the current landscape reveals an undeniable entwining of societal implications with trade policies. This article delves into the interconnectedness of these global challenges with trade, evaluating how each phenomenon influences and reshapes policy discourse. In particular, the rise of populism and its attendant protectionist sentiments have engendered a reevaluation of trade relationships and multilateral agreements. The seismic geopolitical event of Brexit has disrupted regional trade dynamics, signaling a paradigm shift in established trade blocs. Simultaneously, the imperatives of addressing the escalating climate crisis have spotlighted the necessity for trade policies to align with environmental sustainability goals. The COVID-19 pandemic, acting as a disruptor on a global scale, has accentuated vulnerabilities within supply chains, emphasizing the need for resilience and adaptability in trade frameworks. Additionally, the Russian invasion of Ukraine has introduced geopolitical tensions that further complicate the trade-policy landscape. By critically evaluating these intersecting challenges, this article delineates the evolving nature of trade policies and their inextricable relationship with societal and geopolitical realities. It underscores the imperative for a holistic approach in policy formulation that integrates social, environmental, and geopolitical considerations, acknowledging the integral role of trade policies in addressing contemporary global challenges.