Localization is globally accepted as the strategy towards attaining the Sustainable Development Goals (SDGs). In this article, we put forth the South Indian state of Kerala as a true executor of the localization of SDGs owing to her foundational framework of decentralized governance. We attempt to understand how the course of decentralization acts as a development trajectory and how it has paved the way for the effective assimilation of localization principles post-2015 by reviewing the state documents based on the framework propounded by the United Nations. We theorize that the well-established decentralization mechanism, with delegated institutions and functions thereof, encompasses overlapping mandates with the SDGs. Further, through the tools of development plan formulation, good governance, and community participation at decentralized levels, Kerala could easily adapt to localization, concocting output through innovative measures of convergence, monitoring, and incentivization carried out through the pre-existing platforms and processes. The article proves that constant and concerted efforts undertaken by Kerala through her meticulous and action-oriented decentralized system aided the localization of SDGs and provides an answer to the remarkable feat that the state has achieved through the consecutive four times achievements in the state scores of SDG India Index.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

Combining physical, social, and economic elements, urban planning plays a critical role in creating sustainable, resilient, and livable urban environments. It encompasses the regulation of land use, infrastructure, transportation systems, and environmental resources, with a focus on sustainable urban design and green infrastructure. While progress has been made, there are still areas that have not been fully explored, including the integration of renewable energy sources and the development of urban environments that are resilient to environmental stresses. This study aims to analyze the direction and scope of urban planning research and to identify research gaps in this area. The method used is bibliometrics by analyzing data obtained from the Scopus database in January 2024. The results of this study showed that Yufeng Zhang, a professor at Wuhan University, China, was the most productive author in producing publications, namely 22 documents. In addition, the article produced by Qianqian Zhou is also influential in this research topic because it gets a number of citations, as high as 204 citations. Additionally, the results indicate the current focus of research on sustainability, adaptation to climate change, and technology in urban planning. These findings can guide future research, direct policy, and ensure an interdisciplinary approach to modern urban and regional challenges.

We present an interdisciplinary exploration of technostress in knowledge-intensive organizations, including both business and healthcare settings, and its impact on a healthy working life. Technostress, a contemporary form of stress induced by information and communication technology, is associated with reduced job satisfaction, diminished organizational commitment, and adverse patient care outcomes. This article aims to construct an innovative framework, called The Integrated Technostress Resilience Framework, designed to mitigate technostress and promote continuous learning within dynamic organizational contexts. In this perspective article we incorporate a socio-technical systems approach to emphasize the complex interplay between technological and social factors in organizational settings. The proposed framework is expected to provide valuable insights into the role of transparency in digital technology utilization, with the aim of mitigating technostress. Furthermore, it seeks to extend information systems theory, particularly the Technology Acceptance Model, by offering a more nuanced understanding of technology adoption and use. Our conclusion includes considerations for the design and implementation of information systems aimed at fostering resilience and adaptability in organizations undergoing rapid technological change.

A smart city focuses on enhancing and interconnecting facilities and services through digital technology to offer convenient services for both people and businesses. The basic infrastructure of smart cities consists of modern technologies such as the Internet of Things (IoT), cloud computing and artificial intelligence. These urban areas utilize different networks, such as the Internet and IoT, to share real-time information, improving convenience for the inhabitants. However, the reliance of smart cities on modern technologies exposes them to a range of organized, diverse, and sophisticated cyber threats. Therefore, prioritizing cybersecurity awareness and implementing appropriate measures and solutions are essential to protect the privacy and security of citizens. This study aims to identify cyber threats and their impact on smart cities, as well as the methods and measures required for key areas such as smart government, smart healthcare, smart mobility, smart environment, smart economy, smart living, and smart people. Furthermore, this study seeks to evaluate previous research in this field, establish necessary policies to mitigate these threats, and propose an appropriate model for the infrastructure associated with IT networks in smart cities.