The purpose of this study is to analyze how the entrepreneurial mindset, social context, and entrepreneurial ambitions of university students in the United Arab Emirates (UAE) have progressed over time in terms of starting their businesses. The research aims to investigate the evolution of the entrepreneurship mindset, considering the implementation of educational and governmental policies over the past decade to promote entrepreneurship among UAE university graduates. To collect primary data and evaluate the impact of the studied variables on the dependent variable “entrepreneurial ambitions,” a self-created questionnaire was used. The results reveal a positive correlation between personal context variables and entrepreneurial ambitions, as well as between personality traits and entrepreneurial ambitions. Furthermore, the study demonstrates the constructive effect of education, government policies, and capital availability on fostering entrepreneurial ambitions in the UAE.

COVID was initially detected in Wuhan City, Hubei Province, People's Republic of China, in late 2019, as reported by researchers. Subsequently, it rapidly disseminated to numerous nations at the beginning of 2020, ultimately manifested as a pandemic with worldwide prevalence. Regarded as one of the most severe pandemics in documented human history, this outbreak resulted in deaths and infection over a quite millions of individuals globally. Due to its airborne nature, the coronavirus can be transmitted through actions such as coughing, sneezing, talking, and similar activities. Enclosed spaces lacking sufficient airflow are more likely to facilitate the spread of air borne diseases. Wearing a face mask that can provide protection against airborne pollutants, considered as Standard Operation Procedures (SOPS) for COVID-19. It is crucial to monitor the implementation of preventive measures both within and outside the building or workplace in order to prevent the transmission of COVID-19. The main objective of this project is to develop a face mask and social distance detector. You Only Learn One Representation (YOLOR) was implemented as a most advanced end-to-end target identification approach to develop the proposed system. An online available facemask dataset was utilized. The developed system can track individuals wearing masks in real time and can also identify and highlight persons with a rectangular box if their social distance is violated. This proposed interactive framework enables constant monitoring both internally and externally, thereby enhancing the capacity to identify offenders and ensure the safety of all individuals involved.

This article investigates the income and expenditure patterns of individuals, with a specific focus on investments in luxury items, real estate, and expensive modes of transportation. Using global databases such as “Luxury Goods—Worldwide/Statista Market Forecast” and “Data—WID—World Inequality Database”, the authors explore the correlation between high demand for luxury items and economic inequality. The study emphasizes the role of luxury tax as essential for implementing a progressive personal income tax system in Russia. By examining country-specific factors, particularly in China and Russia, and conducting a comparative analysis of progressive tax systems globally, the research highlights the potential of luxury tax to enhance the efficacy of income tax in reducing inequality.

Introduction: The growing global focus on Environmental, Social, and Governance (ESG) standards necessitates that companies optimize their corporate governance to balance economic, social, and ecological responsibilities. This study examines how the synergistic effects of Corporate Social Responsibility (CSR) and Environmental Responsibility (ER) can promote sustainable corporate development. Objective: The objective of this study is to analyze the critical elements of corporate governance structure optimization and to explore how companies can enhance their governance to achieve sustainable development through strengthened social and environmental management practices. Methods: The study uses case analysis and literature review to assess high-performing enterprises in CSR and ER integration, examining their governance, policy, and environmental strategies to uncover the factors behind their success in economic, social, and environmental spheres. Results: The research shows that optimizing governance structures markedly improves operational effectiveness. Companies need to create strong internal controls for equitable and transparent decisions, embedding CSR and ER into their strategies. CSR fulfillment builds public trust and environmental support, whereas ER improves brand reputation and competitiveness, driving sustainable and mutually advantageous development. Conclusion: The key to sustainable development in ESG practice lies in optimizing corporate governance and strengthening the synergy between social and environmental responsibilities. It is imperative for companies to build a governance structure that complies with ESG standards and to incorporate social and environmental considerations into their corporate strategies to effectively manage the triple bottom line of economic, social, and environmental performance.

This study evaluated the development and validation of an integrated operational model for the Underground Logistics System (ULS) in South Korea’s metropolitan area, aiming to address challenges in urban logistics and freight transportation by highlighting the potential of innovative logistics systems that utilize underground spaces. This study used conceptual modeling to define the core concepts of ULS and explored the system architecture, including cargo handling, transportation, operations and control systems, as well as the roles of cargo crews and train drivers. The ULS operational scenarios were verified through model simulation, incorporating both logical and temporal analyses. The simulation outcomes affirm the model’s logical coherence and precision, emphasizing ULS’s pivotal role in boosting logistics efficiency. Thus, ULS systems in Korea offer prospects for elevating national competitiveness and spurring urban growth, underscoring the merits of ULS in navigating contemporary urban challenges and championing sustainability.

This study aims to identify key strategies and tactics necessary to effectively implement national social security in a democratic Indonesia. Indonesia established the Law on the National Social Security System in 2004. However, the national social security programs did not commence until 2014. The national social security implementation has faced significant obstacles. These challenges include recurring delays, legal disputes, appeals, judicial reviews, and deviations from the original policy objectives, all threatening the long-term viability of the national social security programs. This article applies a qualitative approach by critically analyzing regulations, government reports, and publicly available data and observing open public meetings and hearings concerning implementing national social security programs. Our findings indicate that implementing national social security policies in a democratic Indonesia depends on effectively managing the dynamic processes involved in policy formulation and adoption. We propose a risk-based decision-making model to assist policymakers in mitigating policy-related risks and enhance the effectiveness of future policy agendas in social security.