In this paper, we explore the static and dynamic effects of oil rent on competitiveness in Saudi Arabia’s economy during the period 1970–2022. In addition, we examined the short-run, strong and long-run relationships between exports and industry, inflation, energy use (oil rents) and agriculture using the Autoregressive Distributed Lag (ARDL) approach developed. The analysis showed that government spending will contribute to enhancing the competitive environment with a difference of one year. Moreover, the industry will contribute to increasing competitiveness for a positive relationship in the long term. The results stated that there is an insignificant relationship between competitiveness, inflation, and oil rents. The analysis also shows that inflation has a negative impact with statistical significance in the short term. In addition, the error correction model (ECM) coefficient is negative and has statistical significance at 0.76 at a 1% significant level, which indicates the existence of an error correction mechanism and thus the existence of a long-term relationship between the variables.

This paper aims to develop a holistic framework for the Maqasid al-Shariah in Responsible Investment (MSRI) index for selected publicly listed companies in the Malaysian capital market. To test the validity of the MSRI framework, a sample of 30 publicly listed companies from 2021 was selected using purposive sampling. The framework consists of eight themes with forty-five elements to evaluate companies based on their annual reports, sustainability reports, and public disclosures. The scores are classified into three categories: Shariah compliant, Shariah non-compliant, and Hajiyyat. Out of the 30 selected companies, the summary of MSRI scores concludes that twenty (20) companies were identified as Shariah compliant, while the remaining four (4) were classified as Shariah non-compliant, and six (6) as Hajiyyat. Overall, the results of the analyses show that the sustainability of the company and society has a higher percentage than the wealth preservation of companies. This research differs substantially from prior work by offering a novel approach that develops a holistic framework integrating Maqasid al-Shariah with elements of responsible investment. This study believes it can provide valuable guidance for formulating Islamic investment public policy for selected investment portfolios.

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.