Manuscript type: Research paper. Research aims: This study aims to explore the determinants of voluntary IFRS application in listed firms in Vietnam. Design/methodology/approach: Analyzing data from 552 public companies listed on the Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange during 2019–2022, this study employs a logistic model with robust analysis. Research findings: The findings indicate that voluntary IFRS application is positively associated with firm size, leverage, internationalization, corporate efficiency, state ownership, and foreign ownership. Particularly, internationalization has the most significant impact on voluntary IFRS application. Theoretical contribution/originality: These findings of this study align with positive accounting theory, which proposes how factors affect voluntary IFRS application. Practitioner/policy implications: Policymakers should consider these findings when developing or revising policies concerning voluntary IFRS application, particularly for state-owned and foreign-owned companies. Research limitation: This study spans from 2019 to 2022, during which economic and regulatory conditions may have fluctuated, potentially impacting the results. Moreover, the data on voluntary IFRS adoption were collected through surveys, which may be subject to respondent bias and dependent on participants’ understanding and willingness to provide accurate information.

This article examines the legal challenges associated with the utilization of marine genetic resources (MGR) at both the national level and beyond national jurisdiction (BBNJ). The legal challenges addressed are as follows: 1) MGR are located across various jurisdictions, encompassing both national and international domains. The analysis starts with an overview of the international regulations that govern the utilization of genetic resources (GR) and their influence on national legislation. It emphasizes the principle of state sovereignty over natural resources while defining MGR and determining ownership; 2) It further highlights the intersection of national and international laws, particularly in transboundary contexts and within Indigenous and Afro-descendant peoples (IADP) territories, analyzing how these regulations are interpreted and applied in such scenarios; 3) The legal challenges related to the use of MGR in international waters are examined. Special emphasis is placed on the recent United Nations (UN) Agreement concerning this issue. This includes an analysis of its impact and specific provisions related to the utilization of MGR, such as the quantity to be collected, the methodology employed, collection sites, among others. The article concludes by asserting that the equitable distribution of benefits from the use of GR should begin at the earliest stages of access to these resources, including project planning and sample collection, rather than being delayed until the patenting and commercialization phases. Early benefit-sharing is essential for promoting fairness and equity in the use of MGR.

A comprehensive survey was conducted in 2012 and 2020 to assess the financial culture of Hungarian higher education students. The findings revealed that financial training effectiveness had not improved over time. To address this, a conative examination of financial personality was initiated by the Financial Compass Foundation, which gathered over 40,000 responses from three distinct age groups: Children, high school students, and adults. The study identified key behavioral patterns, such as excessive spending and financial fragility, which were prominent across all age groups. These results informed Hungary’s seven-year strategy to enhance financial literacy and integrate economic education into the National Core Curriculum. The research is now expanding internationally with the aim of building a comparative database. The study’s main findings highlight the widespread need for improved financial education, with more than 80% of adults demonstrating risky financial behaviors. The implications of these findings suggest the importance of early financial education and tailored interventions to foster long-term financial stability. The international expansion of this research will allow for the examination of country-specific financial behaviors and provide data-driven recommendations for policy development.

The aim of this research is to determine the incidence of socioeconomic variables in migration flows from the main countries of origin that form part of the international South-North migration corridor, such as Mexico, China, India, and the Philippines, during the 1990–2022 period. The independent variables considered are GDP per capita, unemployment, poverty, higher education, and public health, while the dependent variable is migration flows. An econometric panel data model is implemented. The tests conducted indicate that all variables have an integration order of I (1) and exhibit long-term equilibrium. The econometric models used, Dynamic Ordinary Least Squares (DOLS) and Fully Modified Ordinary Least Squares (FMOLS), reveal that unemployment and poverty had the strongest influence on migration flows. In both models, within this international migration corridor, GDP per capita, higher education, and health follow in order of importance.

This is a review of empirical studies with the objective of analyzing the theoretical-practical discussions that have been raised internationally to deepen the understanding of the access of rural youth to higher education as an object of study. For this purpose, a narrative review was designed, considering scientific articles published in three different languages and concerning studies conducted in 21 different countries in all regions of the world. The results reveal three discussions: a) the strong interest that higher education has regained in the life expectations of rural young people and their families, especially as a means of social advancement; b) the inequalities that most affect the access of rural youth to higher education are the lack of academic offerings in rural areas and the discontinuities that occur around rural socio-cultural capital; c) since the inequalities experienced by rural youth are diverse, actions to promote greater democratization cannot be limited to implementing systems of grants and scholarships. It is concluded that the major project consists of creating a differentiated higher education model that, in terms of location, academic offerings, recognition of knowledge, and articulation with the environment, allows rural youth to experience their professional training not as an inevitable process of acculturation, but as a continuation of their socio-cultural capital and their territorial yearnings.

This article addresses the pressing issue of training and mediation for conflict resolution among employees within a corporate setting. Employing a methodology that includes literature analysis, comparative studies, and surveys, we explore various strategies and their effectiveness in mitigating workplace conflicts. Through a comprehensive comparison with metrics and conclusions from other scholarly works, we provide a nuanced understanding of the current landscape of conflict resolution practices. As a result of our research, we implemented a tailored training program focused on conflict resolution for employees within a mobile company, alongside the development of a competency framework designed to enhance conflict resolution skills. This framework comprises five integral components: emotional, operational, motivational, behavioral, and regulatory. Our findings suggest that training in each of these competencies is essential for fostering a healthy workplace environment and must be integrated into organizational practices. The importance of this initiative cannot be overstated; effective conflict resolution skills are not only vital for individual employee wellbeing but also crucial for the overall efficiency and productivity of the organization. By investing in these competencies, companies can reduce turnover, enhance team cohesion, and create a more positive and collaborative workplace culture.