The livelihood of ethnic minority households in Vietnam is mainly in the fields of agriculture and forestry. The percentage of ethnic minorities who have jobs in industry, construction, and services is still limited. Moreover, due to harsh climate conditions, limited resources, poor market access, low education level, lack of investment capital for production, and inadequate policies, job opportunities in the off-farm and non-farm activities are very limited among ethnic minority areas. This paper assessed the contribution of livelihood diversification activities to poverty reduction of ethnic minority households in Son La Province of Vietnam. The analysis was based on the data using three stages sampling procedure of 240 ethnic minority households in Son La Province. The finding showed that the livelihood diversification activities had positively significant contribution to poverty reduction of ethnic minority households in Son La Province. In addition, the factors positively affecting the livelihood choices of ethnic minority households in Son La Province of Vietnam are education level, labor size, access to credit, membership of associations, support policies, vocational training, and district. Thus, improving ethnic minority householder’s knowledge through formal educational and training, expanding availability of accessible infrastructure, and enhancing participation of social/political associations were recommended as possible policy interventions to diversify livelihood activities so as to mitigate the level of poverty in the study area.

With the implementation of China’s national strategy of “Culture Going-out”, it is important to translate Qingdao folk culture well in order to promote the effective communication of Qingdao folk culture worldwide. However, the uniqueness of folk culture poses certain difficulties for translation. Skopos theory can effectively guide the translation of Qingdao folk culture. From the perspective of this theory, the author analyzes the principles and strategies of English translation of Qingdao folk culture and proposes four translation methods, such as literal translation with notes, equivalent translation, phonetic translation with notes and free translation. Translators can choose the appropriate translation methods according to specific translation purposes.

Tourism plays a crucial role in driving economic development, and there is a growing demand to integrate sustainability into the sector, particularly in the financial practices of governments. This study introduces the Quintessence Sustainable Tourism Public Finances (QSustainableTPF) model, which combines five established financial models commonly used in the tourism industry. The research aims to identify statistically significant relationships between these models and assess their impact on sustainability and financial performance in tourism. A quantitative methodology was employed, with data collected from financial reports and budget documents of both local and central governments, along with a survey of 2099 citizens and visitors conducted during the 2023–2024 period. Statistical analysis was performed using SPSS and AMOS, incorporating exploratory factor analysis (EFA), reliability testing using Cronbach’s alpha, and confirmatory factor analysis (CFA). The findings underscore the essential role of public finance in supporting tourism sustainability, particularly through transparent budgetary practices, efficient allocation of resources, and targeted investment in local tourism initiatives. The analysis reveals key insights into the benefits of financial transparency, citizen-centred budgeting, and the promotion of innovation in tourism finance. The interconnectedness of the five models highlights the importance of responsible public financial management in fostering tourism growth, enhancing investment, and ensuring long-term financial sustainability in the sector. The study offers practical implications for policymakers, advocating for the adoption of transparent and innovative financial practices to boost tourism development. It also recommends further research to broaden the scope across different regions, integrating additional public finance dimensions to strengthen sustainable tourism growth.

With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

In the face of growing competition, industrial and commercial firms need more effective strategies to gain competitive advantages. This study investigates the role of enterprise risk management (ERM) as a mediator in highlighting the significance of innovation capability on profitability in industrial and commercial firms listed on the Amman Stock Exchange (ASE). Data were collected from 244 respondents using a standardized questionnaire and analyzed with SPSS software. The results indicate that the innovation capability has an impact on profitability in industrial and commercial firms, as well as their ERM practices. Additionally, ERM mediates the relationship between innovation capability and profitability. Firms that adopt distinctive innovation strategies tend to maintain formal ERM strategies, which in turn enhance market superiority and profitability. This research offers some significant managerial ramifications that may be essential for business owners, executives, and decision-makers involved in the development of firms.