The explosion of information technology, besides its positive aspects, has raised many issues related to personal information and personal data in the network environment. Because children are vulnerable to abuse, fraud and exploitation, protecting children’s personal information and personal data is always of concern to many countries. From the concept and characteristics of personal information and personal data of children in Europe, the United States and Vietnam, it can be seen that children’s personal information and personal data protection is very necessary in every country today. This research focuses on the age considered a child, the child’s consent and his or her parental consent when providing and processing personal information or personal data of children under the laws of the EU, US and Vietnam. Therefore, the article proposes some recommendations related to the child’s consent and his or her parental consent in protecting children’s personal data in Vietnam.

The role of agriculture in greenhouse gas emissions and carbon neutrality is a complex and important area of study. It involves both carbon sequestration, like photosynthesis, and carbon emission, such as land cultivation and livestock breeding. In Shandong Province, a major agricultural region in China, understanding these dynamics is not only crucial for local and national carbon neutrality goals, but also for global efforts. In this study, we utilized panel data spanning over two decades from 2000 to 2022 and closely examined agricultural carbon dynamics in 16 cities of the Shandong Province. The method from the Intergovernmental Panel on Climate Change (IPCC) was used for calculating agricultural carbon sinks, carbon emissions, and carbon surplus. The results showed that (1) carbon sink from crops in the Shandong Province experienced growth during the study period, closely associated with the rise in crop yields; (2) a significant portion of agricultural carbon emissions was attributable to gastrointestinal fermentation in cattle, and a reduction in the number of stocked cattle led to a fall in overall carbon emissions; (3) carbon surplus underwent a significant transition in 2008, turning from negative to positive, and the lowest value of carbon surplus was noticed in 2003, with agriculture sector reaching the carbon peak; (4) the spatial pattern of carbon surplus intensity distinctly changed before and after 2005, and from 2000 to 2005, demonstrating spatial aggregation. This research elucidates that agriculture in Shandong Province achieved carbon neutrality as early as 2008. This is a pivotal progression, as it indicates a balance between carbon emissions and absorption, highlighting the sector’s ability in maintaining a healthy carbon equilibrium.

Cyber-physical Systems (CPS) have revolutionized urban transportation worldwide, but their implementation in developing countries faces significant challenges, including infrastructure modernization, resource constraints, and varying internet accessibility. This paper proposes a methodological framework for optimizing the implementation of Cyber-Physical Urban Mobility Systems (CPUMS) tailored to improve the quality of life in developing countries. Central to this framework is the Dependency Structure Matrix (DSM) approach, augmented with advanced artificial intelligence techniques. The DSM facilitates the visualization and integration of CPUMS components, while statistical and multivariate analysis tool such as Principal Component Analysis (PCA) and artificial intelligence methods such as K-means clustering enhance complex system the analysis and optimization of complex system decisions. These techniques enable engineers and urban planners to design modular and integrated CPUMS components that are crucial for efficient, and sustainable urban mobility solutions. The interdisciplinary approach addresses local challenges and streamlines the design process, fostering economic development and technological innovation. Using DSM and advanced artificial intelligence, this research aims to optimize CPS-based urban mobility solutions, by identifying critical outliers for targeted management and system optimization.

At the beginning of the 21st century, sustainability is today’s most important issue, but it is achieved only in those areas where there is environmental awareness. Natural heritage is a part of heritage tourism in terms of the grouping of attraction types. The conceptualization of heritage and cultural heritage itself is not uniform in the national and domestic literature, with some considering heritage tourism to be synonymous with cultural tourism and others interpreting it as a connotation. This study aims to present the natural heritage of Győr-Moson-Sopron County (Hungary). Quantitative research was used to analyze the topic (N = 666), the sample is not representative and the selection of respondents was random. Data were collected between 1 September 2023 and 31 October 2023 using electronic questionnaires shared on Google Drive. Data were processed using SPSS 25.0 and MS Office Excel in addition to the descriptive statistical data (modus, median, standard deviation), correlation, and cross-tabulation analyses. In the framework of quantitative research, respondents’ travel willingness to visit tourist attractions, their specific expenditures, and their intention to participate in various events were conducted. The following questions are addressed in the study, whether all three national parks (Fertő-Hanság, Pannontáj-Sokoró and Szigetköz) are equally popular among tourists, whether the educational level of tourists influences the visitation of Lake Fertő, whether the respondents’ place of residence and the Danube floodplain influence the visitation of the lake and whether the age of the respondents influences the visitation of the 700-year-old oak in Hédervár. The significant finding of the study is that the mean of non-young people’s visitation is higher than that of young people in all three national parks.

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.

Business ethics plays a crucial role in developing modern business and the entire society. Thus, to develop the conceptual framework of business ethics, it is extremely interesting to study the concepts connected with it. The article identifies the main terms and concepts associated with business ethics. On this basis, the authors’ conceptual framework of business ethics was created. Within this conceptual framework, it is shown that each business unit builds and maintains relationships with stakeholders within two “circles of business ethics”: the inner circle of business ethics and the outer circle of business ethics. The article proves the hypothesis that business ethics should be considered in the context of relationships with all stakeholders, i.e., it is the ethics of business relationships with partners and competitors in the external environment, as well as within the internal environment (primarily with employees). The article will be of interest to specialists in the field of management, and corporate governance, as well as for anyone interested in the problems of corporate social management.