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.

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.

This paper addresses the main logistics challenges in used car maritime traffic from Europe to West Africa. Thus, the methodology (quantitative and qualitative) analyses data from the International Organization of Motor Vehicle Manufacturers (OICA), from 2015 to 2023 of government and port authorities to show the importance of used car market for mobility and socioeconomic activities. This is supplemented by surveys based on direct observation in the field, questionnaires and interviews involving in Europe 55 stakeholders and 127 in Africa. The results demonstrate that cars used and their parts, but not wrecks, are essential for motorization in West Africa. A pre-export process needs to be set up to ensure that exported vehicles are parked in better condition to meet the required common environmental standards for sustainable mobility.

The present study, developed under a quantitative approach, explanatory scope and causal correlational design, aims to determine the influence of invisible learning on the research competence of high school students in two private schools in the city of Lima, Peru, whose educational models seek to develop autonomous learning and research through discovery learning and experimentation. Two questionnaires were applied to 120 students of the VII cycle of basic education, one to measure the perception regarding invisible learning with 20 items and the other to measure investigative competencies with 21 items; both instruments underwent the corresponding validity and reliability tests before their application. Among the main findings, descriptive results were obtained at a medium level for both variables, the correlations found were significant and moderate, and as for influence, the coefficient of determination R² yielded a value of 0.13, suggesting that 13% of investigative competence is predicted by invisible learning. These results show that autonomy, the use of digital technologies, metacognition and other aspects that are part of invisible learning prepare students to solve problems of varying complexity, allowing them to face the challenges of contemporary knowledge in an innovative and effective manner.

In this time of ambiguity, change, and conflict, integrating teacher leadership into initial teacher education (ITE) programs is crucial. However, complexities exist regarding ITE quality globally and in Vietnam specifically. This study explores the perceptions of different ITE stakeholders in Vietnam towards teacher leadership and factors that impact prospective teachers’ preparedness for teacher leadership based on the Teacher Leadership Model Standards. Using mixed methods, data were collected from surveys with pre-service teachers, in-service teachers, and teacher educators in various universities that offer ITE programs in Vietnam. Statistical analysis was deployed to identify similarities and differences in the perceptions of the three groups of participants, highlighting that while pre-service and in-service teachers share similar viewpoints toward teacher leadership, those of teacher educators are significantly different in some key areas. Furthermore, thematic analysis of qualitative responses from in-service and pre-service teachers was employed to shed light on their beliefs about the importance of teacher leadership and explore how the ITE programs support or hinder pre-service teachers’ preparedness in developing and validating their leadership skills. The findings of this study will have ramifications for the potential to restructure the ITE programs in Vietnam to better prepare the nation’s future leaders for the education system and society as a whole.

The flipped classroom (FC) model has long brought significant benefits to higher education, secondary, and elementary education, particularly in improving the quality and effectiveness of learning. However, the implementation of FC model to support elementary students in developing self-learning skills (autonomous learning, independent study, self-directed learning) through technology still faces numerous challenges in Vietnam due to various influencing factors. Data for the study were collected through direct questionnaires and online surveys from 517 teachers at elementary schools in Da Nang, Vietnam. Based on SEM analysis, the study identified factors such as perceived usefulness, accessibility, desire, teaching style, and facilitating conditions. The research findings indicate that factors like the perceived effectiveness of the model, teaching style, and facilitating conditions have a positive correlation with the decision to adopt the FC model. Therefore, to encourage the use of the FC model in teaching, it is essential to raise awareness of the model’s effectiveness, improve teaching styles, and create favorable conditions for implementation.