The article emphasizes the dynamism of social processes in the world aimed at humanizing modern society. Social work in the third millennium became one of the priority topics in Europe and acquired the status of an independent field of science and research in terms of science and education. The possibility of extrapolation of innovative foreign technologies into the practice of social work in Ukraine was investigated. It was found that the process of implementation of innovative foreign technologies into the practice of social work in Ukraine has already begun and is ongoing. In the improvement of the domestic system of professional training of social workers, the authors of the article see an appeal to the experience of applying European innovative technologies and practices of social work, in particular in the Republic of Poland. The leading determinants of social technologies, which determine their specificity, are singled out: multidisciplinarity, hierarchy, multidirectionality, flexibility, standardization. The need for effective and timely implementation of the integration of three groups of social support technologies in the conditions of the martial law in which Ukraine is today has been updated. The perspective of further scientific research is defined in the substantiation of the organizational and pedagogical conditions of their application in the process of informal and informal education.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

The COVID-19 epidemic has given rise to a new situation that requires the qualification and training of teachers to operate in educational crises. Amidst the pandemic, online training has emerged as the predominant approach for delivering teacher training. The COVID-19 pandemic has created potential opportunities and challenges for online training, which may have a long-lasting impact on online training procedures in the post-pandemic era. This study aims to determine the primary potential and constraints of online training as seen by instructors. The Technology Acceptance Model (TAM) identified online training opportunities and challenges by examining the to-be-applied behavioral intention variables that influence trainees. These variables include individual, system, social, and organizational factors. The study has applied the Phenomenological technique to address the research issues, using the Semi-structured interview tool to get a comprehensive knowledge of the online training phenomena amongst the pandemic. A total of seven participants were selected from a list of general education teachers at the Central Education Office of the Education Department in Bisha Governorate. These people were deliberately selected because of their high frequency of completing training sessions throughout the epidemic. A series of interviews was conducted with these participants. The findings indicated that the primary prospects included both equal opportunities and digital culture within the individual factors, enrollment in training programs and variation in training programs across organizational characteristics, the use of digital material and electronic archiving within the system variables, engaging in the exchange of personal experiences, providing constructive criticism, and fostering favorable communication within the realm of social factors. However, the primary obstacles included deficiencies in digital competencies, compatibility of trainees’ attributes, and dearth of desire as per individual factors, the temporal arrangement of training programs, as well as the lack of prior preparation and preparedness within the realm of organizational factors. Other challenges included the absence of trainer assessment, limited diversity of training exercises, and technological obstacles within the system factors, and ultimately the absence of engagement with the instructor, and lack of engagement with peers are within the social variable.

This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

The use of public transport is one of the concepts of sustainable transport. However, people prefer to use private vehicles, which causes various problems, one of which is the high carbon emissions produced. This research aims to encourage programs to use passenger public transportation through a carbon tax. The method in this research is descriptive quantitative with primary data and secondary data. Secondary data was developed in the research by collecting literature study sources on the concept of sustainable transportation development as well as primary data carried out by analyzing calculations regarding the implementation of the carbon tax. There are several proposals that can significantly accelerate the achievement of goals, namely a collaborative approach through collaboration between local government agencies, a policy of progressively implementing a carbon tax as a coercive policy and supported by a program to provide supporting facilities for public transportation. Decision making in this research was carried out by looking at the percentage increase in public transportation use based on the application of a carbon tax or carbon tax.

Technological innovation allows nations to produce sophisticated products more efficiently and at higher quality to increase exports. Countries that aim to produce and export sophisticated products can improve their economic complexity and lead to the country’s economic development. Hence, the study investigates the impact of technological innovation on economic complexity in South Africa. Technological innovation, exports, and manufactured products were used as variables to examine South Africa’s economic complexity index. The study employed the ARDL method to determine the relationship among the variables. The ARDL F-bounds test reflected the long-run cointegration among the selected variables. The study produced long-run positive estimates of technological innovation, exports, and manufactured products on economic complexity, however, manufactured products and exports were insignificant. Granger causality indicated unidirectional causality on economic complexity to manufactured products, exports to technological innovation, and a bi-directional causal effect from exports to economic complexity and technological innovation to economic complexity. The study recommends that South Africa focus on innovation, create more diversified and sophisticated products and processes, and promote more manufacturing firms, particularly Agri-processed products.