The COVID-19 pandemic provided a unique opportunity for educators and policymakers to reconsider education systems and rethink what is essential, necessary, and desirable for future generations. A sequential generic qualitative approach was used in this study. Based on the systematic literature review, a content analysis was conducted to identify dimensions that contribute toward higher education institutions sustainability. Subsequently, the Expert Opinion method that involved five professors holding key positions in respective universities from Malaysia, the Netherlands, India, and Bangladesh was applied to propose a post-COVID-19 sustainable framework. Four themes: 1) educational reform; 2) digital transformation; 3) resilience and change management; and 4) sustainability coupled with agility and flexibility formed the framework for HEIs’ sustainability during the post-COVID-19 pandemic. We propose that the themes be examined from an integrated perspective to ensure HEIs can be sustainable in the long run. Finally, other scholars are recommended to conduct a tracer study as well as develop qualitative instruments based on the themes and dimensions identified from the systematic literature review and the Expert Opinion Method to better understand the phenomenon of HEI sustainability.

While infrastructure provides necessary public services and is vital for the socio-economic development of a nation, public funds alone cannot finance all infrastructure needs in society, especially after the COVID-19 pandemic, where many countries are facing budget deficits. Although private financing schemes, such as public-private partnerships (PPPs) and land value capture, have been considered intensively, they have yet to produce adequate private capital flows to infrastructure projects due to a lack of incentives for private investors. Against the background, this paper proposes a new financing mechanism in which governments might divert some of the increased tax revenue from the spillover effects of newly constructed infrastructures to fund the private sector through grants or subsidies. The empirical work in Vietnam shows a significant increase in tax revenues after completing two expressways, supporting our idea about spillover effects, which includes small- and medium-sized enterprise (SME) development. This study’s results suggest that spillover effects can bring new opportunities for governments and multilateral development banks (MDBs) to implement infrastructure projects with greater private sector involvement in the region. It also proposes some financial schemes, such as land capture and financing for business startups, including SMEs, to enhance the spillover effects of infrastructure.

Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.

 The main goal of the article is to formalize the key business models of marketing of modern companies and substantiate the key stages, types and trends of development. The relevance and need to pay significant attention to the marketing digital business model when organizing a business is substantiated. Using structural and logical analysis and criticism of scientific research, the essence, advantages and disadvantages are determined, the main blocks, stages and key elements of the structure of business models of modern companies are argued. It has been proven that marketing digital business models serve as a logical and visual plan for organizing all business processes of companies from production, marketing, sales and logistics to building a hierarchy of profitability. The key development trends are substantiated and the most popular business models of business organization in modern conditions are structured on the basis of scientific generalization, structural and logical analysis and mathematical modeling. Practical significance is characterized by the fact that the marketing business models of world-class companies are generalized and structured, taking into account their specifics and characteristics. Practical recommendations and key stages of building a company’s business model and its implementation into reality have been formed to achieve strategic business goals.

This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

The article reveals the problems of the transition to a “green” economy based on sustainable technological changes, which are caused by global ecological pollution of the ecosystem, which leads to warming and ecological changes and the insufficiency of the natural resource potential to meet the needs of the population of the planet, which does not contribute to development. The essence of the study is to determine the impact of a green economy on economic growth and development, in which natural assets continue to provide resources and environmental services. It is shown that the green economy provides a practical and flexible approach to achieving concrete, measurable progress in all its economic and environmental principles, while at the same time fully taking into account the social consequences of greening the dynamics of economic growth. Green economy strategies aim to ensure that natural assets can fully realize their economic potential in a sustainable manner. This potential includes the provision of vital life support services—clean air and water, as well as the sustainable biodiversity needed to support food production and human health. Natural assets cannot be replaced indefinitely, so the policy of the green economy should take this into account. It is characterized that the green economy provides a practical and flexible approach to achieving concrete, measurable progress in all its economic and environmental principles, while at the same time fully taking into account the social consequences of greening the dynamics of economic growth. The problems of the post-war revival of Ukraine’s economy are systematized and proposals for their solution are substantiated, which is the scientific contribution of the authors to the coverage of this problem. The global problems of the transition to a green economy, which are closely related to Ukrainian realities, are revealed. The practical content is determined by the fact that the theoretical and methodological provisions, conclusions and scientific and practical recommendations constitute the scientific basis for the development of a new holistic concept of the development of the green economy of Ukraine. The conclusions that it is the “green” economy that is able to most closely link the ecological and economic aspects of the national economy, acting as a key direction for ensuring the sustainable “green” development of the region and the state as a whole, actualize the prospects of creating a green economy in Ukraine and become necessary and quite achievable in the post-war period.