This article delves into the application of blockchain technology in enhancing intellectual property (IP) protection within the e-commerce sector, providing a comprehensive analysis of its future prospects. By examining the core characteristics and working principles of blockchain, the paper reveals the unique advantages it offers in strengthening IP protection for e-commerce. The article elaborates on how blockchain’s features of decentralization, data immutability, and timestamping contribute to a secure, transparent, and efficient IP protection mechanism in the e-commerce field. Furthermore, the paper discusses the practical application of blockchain technology in IP registration, management, transaction, and rights protection, highlighting its significant impact on security traceability, transaction cost reduction, and efficiency improvement. Lastly, the article anticipates the future role of blockchain technology in IP protection in e-commerce and believes that with continued technological advancements and enhanced policy support, blockchain will play an increasingly pivotal role in this domain. The paper also proposes potential challenges and solutions that require attention, aiming to foster the healthy and sustainable development of blockchain technology.

Considering the role of tourism in promoting sustainable practices in destinations, this study aims to map the scientific literature on footprint calculators in the last three years (2020–2023) with a focus on the tourism context. The method adopted is a scoping review with a qualitative and exploratory approach, using the Scopus database. The originality of this research lies in the study of publications related to footprint calculators with a focus on the tourism sector. Based on the analysis carried out, the main results show that the study of footprint calculators applied to the tourism sector has had little prominence in the indexed research in the Scopus database during the specific period considered for this study. Consequently, the conclusion of the study highlights the marginality of the tourism sector in the discussion of footprint calculators in the last 3 years of scientific publications.

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.

Hazards are the primary cause of occupational accidents, as well as occupational safety and health issues. Therefore, identifying potential hazards is critical to reducing the consequences of accidents. Risk assessment is a widely employed hazard analysis method that mitigates and monitors potential hazards in our everyday lives and occupational environments. Risk assessment and hazard analysis are observing, collecting data, and generating a written report. During this process, safety engineers manually and periodically control, identify, and assess potential hazards and risks. Utilizing a mobile application as a tool might significantly decrease the time and paperwork involved in this process. This paper explains the sequential processes involved in developing a mobile application designed for hazard analysis for safety engineers. This study comprehensively discusses creating and integrating mobile application features for hazard analysis, adhering to the Unified Modeling Language (UML) approach. The mobile application was developed by implementing a 10-step approach. Safety engineers from the region were interviewed to extract the knowledge and opinions of experts regarding the application’s effectiveness, requirements, and features. These interview results are used during the requirement gathering phase of the mobile application design and development. Data collection was facilitated by utilizing voice notes, photos, and videos, enabling users to engage in a more convenient alternative to manual note-taking with this mobile application. The mobile application will automatically generate a report once the safety engineer completes the risk assessment.