The tourism sector is exponentially expanding across the globe. Despite different forms of tourism, community-based tourism has evolved with new dimensions of development. Assessing the sustainable development of the sector is a top priority in order to adopt the new forms. Therefore, in this study, the association between community-based tourism and its sustainable development was measured under the lens of collaborative theory and social exchange perspective. Non-probabilistic judgmental sampling techniques were applied, and 201 respondents were assessed. Data analysis was conducted using structural equation modeling (SEM). The study grounded with residents’ perspectives and attested that community-based tourism directly enhanced residents’ economic conditions with a better environment, and the relationship between residents and tourists enhanced the tourism industry’s sustainable development. Stakeholders like government and local administrations play a significant role in exploring community-based tourism. This outcome of the research will be a substantial resource for local administrations, governments, researchers, policymakers and practitioners.

This study examines the impact of innovation governance and policies on government funding for emerging science and technology sectors in Saudi Arabia, addressing key bureaucratic, regulatory, and cultural barriers. Using a mixed-methods approach, the research integrates qualitative insights from stakeholder interviews with quantitative survey data to provide a comprehensive under-standing of the current innovation landscape. Findings indicate a high level of policy awareness among stakeholders but reveal significant challenges in practical implementation due to bureaucratic inefficiencies and stringent regulations. Cultural barriers, such as a risk-averse mindset and traditional business practices, further impede innovation. Successful initiatives like the National Transformation Program (NTP) demonstrate the potential for well-coordinated efforts, highlighting the importance of regulatory reform and cultural shifts towards entrepreneurship. Strategic recommendations include streamlining bureaucratic processes, enhancing policy coordination, and fostering a culture of innovation through education and stakeholder engagement. This study contributes to the existing literature by offering actionable insights to enhance innovation governance, supporting Saudi Arabia’s Vision 2030 goals.

Families are the central nucleus of society; however, they face internal challenges that affect their functioning and stability, often manifesting in incidents of domestic and gender-based violence. The World Health Organization has classified this violence as a severe public health problem and a violation of human rights. To address this issue, the Congress of the Republic of Colombia enacted Law 2126 of 2021, introducing significant changes to the responsibilities of authorities in preventing, restoring, protecting, and repairing the rights of victims. This law provided a three-year implementation period for territorial entities, which concluded on 4 August 2023. In 2023, 119,483 cases were reported, and by June 2024, the number had reached 63,528—the highest recorded to date. This situation continued to escalate uncontrollably throughout 2024, overwhelming functional capacity and resulting in a crisis. Therefore, the objective of this study is to analyze the guarantee of rights for victims of violence in the family context, within the competencies of Family Commissariats, as outlined in Law 2126 of 2021. The methodology focuses on analyzing academic and scientific databases, including studies and articles published in indexed journals, to evaluate government measures and describe the challenges in service provision by Family Commissariats to propose conclusions. The approach is qualitative, with a hermeneutic, documentary, legal-dogmatic orientation and anthropological contributions. The results reveal that the law’s implementation has been gradual, surpassing the established deadline. Administrative, political, and financial factors identified over the three years remain unresolved in 2024. The situation for victims of physical, psychological, economic, and sexual violence within the family context has worsened due to multicausal obstacles to accessing justice in a timely, efficient, and effective manner. Consequently, there is evidence of an exponential increase in violence, underreporting, impunity, setbacks, procedural delays, normalization of violence, and re-victimization, among other issues.

This article focuses on analyzing the achievements, challenges, and lessons learned in the process of building the Socialist Rule of Law in Vietnam after nearly 40 years of renovation, with the goal of proposing the direction of building and perfecting the Socialist Rule of Law in the new period, and ensuring its conformity with Vietnamese realities and international integration. The article draws on data from documents of the Communist Party of Vietnam, the 2013 Constitution, relevant laws and resolutions, along with data from reports on administrative reform and the promulgation of legal documents. The research methods used include document analysis, comparison, and synthesis in order to assess the reality and propose solutions to the problems identified. Alongside the achievements gained, building a Socialist Rule of Law State in Vietnam still faces many challenges. This article identifies the main orientations for constructing a Socialist Rule of Law State in Vietnam in the coming period.

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.