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.

Tourist visits to a destination or attraction as a result of the destination being featured on television, video, or the cinema screen were the ones, that stimulated the creation and development of film tourism, which quickly established itself in global conditions. The main objective of the paper was focused on the identification and the perception of the conditions of film tourism development in Slovak republic. So far, a lot of film production has been realized in the country, but this potential has not yet been properly used for the creation of tourism products. Implementation of the study from a methodological point of view took place using several research methods. The pilot scientific abstraction of the issue was followed by the analysis of film conditions in the territory of Slovak Republic and their categorization. The given starting points were followed by the implementation of questionnaire research, the results of which were verified using several research methods such as Doornik-Hansen test, Kruskal-Wallis test. The results of the questionnaire research show a significant positive perception of the potential of filmmaking as a significant factor in the creation of new tourism products. At the same time, they identify key destinations that could potentially become objects of product realization. Due to the fact that this issue has not received adequate attention in domestic conditions, the study brings a new, more comprehensive view of the topic and emphasizes the power of the potential for further development.

The article analyzes the process of formation of research universities as one of the elements of a strong innovation economy. The formation of a new university model is a global trend, successfully implemented in English-speaking countries. In Russia, the educational system is not yet ready to ensure the country’s effective competition in the innovation market. The Strategic Academic Leadership Program “Priority-2030” is designed to carry out the functional transformation of the entire infrastructure of human capital reproduction in a short period of time in Russia. The article presents an analysis of the main conditions for the development of a university with a research strategy, as well as an assessment of the implementation of this strategy by Moscow Polytechnic University. The methodological basis of the study was formed by qualitative methods: included observation and benchmarking of universities’ activities, which allowed to generalize the current global trends and best practices in the field of education. For the analysis we used the data of monitoring the activities of higher education organizations, data of official statistics, as well as data from reports and presentation materials of universities and online publications participating in the “5-100” and “Priority-2030” programs. The results of the study may be useful for researchers and practitioners engaged in the transformation of the Russian higher education system.

There are numerous studies reported on the usage of the sapindus emarginatus (SE) fruit in cancer and other treatments in the past few years. In this study, crude SE fruit extract was prepared and it was further used to synthesis gold nanoparticles (Au Nps). The synthesized Au Nps were left embedded in the SE fruit extract. The Au Nps embedded in the SE fruit extract (SE-Au Nps) were characterized using UV-Visiable Spectroscopy, Centrifugal Particle Size analyzer (CPS), Scanning Electron Microscope (SEM) and Fourier Transform Infrared Spectroscopy (FTIR). MTT assay was carried out for both SE fruit extract and SE-Au Nps on MCF7 breast cancer cell line and thus compared. The UV-Visible Absorbance for the SE-Au Nps was obtained at 543 nm. The centrifugal particle size analysis of the Au Nps embedded in SE fruit extract showed the size of the nanoparticles to be widely varying with higher fraction of particles between the size ranges of 15 to 20 nm. The morphology of the Au Nps embedded in SE fruit extract was observed using SEM. The presence of Au Nps in SE fruit extract was confirmed using FTIR. The results of the MTT assay on MCF7 breast cancer cell line proved that the % cell viability was less for SE-Au Nps than that of the SE fruit extract alone. Thus, the antiproliferative activity of the SE fruit extract was significantly enhanced by embedding it with Au Nps and it can be effectively used in therapeutic applications after further studies.

The objective of the present study is to observe the surface morphology, structure and elemental composition of the ash particles produced from some thermal power stations of India using scanning electron microscopy (SEM) and energy dispersive X-ray analysis (EDXA). This information is useful to better understand the ash particles before deciding its utility in varied areas.