Previous studies support the direct relationship between outdoor physical activity and natural spaces in cities. The Active City and Nature concept explores the relationship between urban, green and active environments; it aims to demonstrate the scientific evidence for the need for action to be taken to increase participation in active living and sport, leading to healthier cities and communities. Our research seeks to analyse the city’s natural spaces as scenarios to encourage physical activity and sport, through a combined study of qualitative research techniques: the use of a digital webGIS platform, collaborative maps made by citizens, and surveys conducted with citizens and the local government. This methodology has been tested in the city of Malaga, the European City of Sport 2020. The study of the city’s main sport areas, the waterfront and natural green spaces provided data on the types of physical activity taking place in each of these areas and the physical activity needs of citizens. This research argues that it is important to know the criteria of local communities for physical activity and/or sport in natural environments, as well as the main demands expressed. This will provide valuable information to design and manage natural public spaces as a means of promoting physical activity and healthy habits.

This study examines factors associated with an increasingly poor perception of the novel coronavirus in Africa using a designed electronic questionnaire to collect perception-based information from participants across Africa from twenty-one African countries (and from all five regions of Africa) between 1 and 25 February 2022. The study received 66.7% of responses from West Africa, 12.7% from Central Africa, 4.6% from Southern Africa, 15% from East Africa, and 1% from North Africa. The majority of the participants are Nigerians (56%), 14.1% are Cameroonians, 8.7% are Ghanaians, 9.3% are Kenyans, 2% are South Africans, 2.1% are DR-Congolese, 1.6% are Tanzanians, 1.2% are Rwandans, 0.4% are Burundians, and others are Botswana’s, Chadians, Comoros, Congolese, Gambians, Malawians, South Sudanese, Sierra Leoneans, Ugandans, Zambians, and Zimbabweans. All responses were coded on a five-point Likert scale. The study adopts descriptive statistics, principal component analysis, and binary logistic regression analysis for the data analysis. The descriptive analysis of the study shows that the level of ignorance or poor “perception” of COVID-19 in Africa is very high (87% of individuals sampled). It leads to skepticism towards complying with preventive measures as advised by the WHO and directed by the national government across Africa. We adopted logistic regression analysis to identify the factors associated with a poor perception of the virus in Africa. The study finds that religion (belief or faith) and media misinformation are the two leading significant causes of ignorance or poor “perception” of COVID-19 in Africa, with log odd of 0.4775 (resulting in 1.6120 odd ratios) and 1.3155 (resulting in 3.7265 odd ratios), respectively. The study concludes that if the poor attitude or perception towards complying with the preventive measures continues, COVID-19 cases in Africa may increase beyond the current spread.

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 paper analyzes the corporate carbon emissions and GDP contributions of the top ten companies by turnover for 2020–2023 in Germany, South Korea, China and the United Kingdom. Focusing on Scope 1, 2, and 3, the study explores the contribution of these companies to carbon intensity across different sectors and economies. The analysis shows that there are significant gaps in carbon efficiency, with the UK’s and Germany’s firms emitting the lowest emissions per unit of GDP contribution, followed by China and South Korea. Additionally, the study further examines the impact of Economic Policy Uncertainty on both firm carbon intensity and economic productivity. While EPU is positively associated with GDP contributions, its impact on emissions is nuanced. Firms apparently respond to policy uncertainty by increasing energy efficiency in direct (Scope 1) and energy-related (Scope 2) emissions but find it more difficult to manage supply chain emissions (Scope 3) in that case. The results point out the critical role of comprehensive ESG reporting frameworks in enhancing transparency and addressing Scope 3 emissions, which remain the largest and most volatile component of corporate carbon footprints. The paper then emphasizes the importance of standardized ESG reporting and bespoke policy intervention for promoting sustainability, especially in carbon-intensive industries. This research contributes to the understanding of how industrial and policy frameworks affect carbon efficiency and economic growth in different national contexts.

Modernizing the Internet of Things in Islamic boarding schools is essential to eliminate backwardness and skills gaps. Santri must have cognitive, affective, psychomotor, and creative intelligence to be ready to enter the industrial and business world. The students' need for information transparency can be resolved using technology. This is because the empowerment of the Internet of Things has become a separate part of Islamic boarding school activities with students who can connect in real-time. This research aims to analyze current conditions and stakeholder involvement regarding the application of the Internet of Things in innovative Islamic boarding school services in the era of disruption. The Descriptive Method and Individual Interest Matrix Analysis were used by involving 130 respondents from the internal environment of the Daarul Rahman Islamic boarding school and completing the questionnaire through FGD (Focus Group Discussion) with the leaders of the Daarul Rahman Islamic boarding school. The results show that the current condition of Islamic boarding schools is that most need to learn or understand IoT, even though they are enthusiastic about learning new things and flexible in accepting change. The challenges required in implementing IoT are financial investment, increasing human resources through training, and synergy between Islamic boarding school policy makers. Mutually supportive and solid conditions are required between foundations, school principals, and school committees to implement IoT at Daarul Rahman Islamic Boarding School. Collaboration with various parties is needed because the implementation of IoT cannot be done alone by Islamic boarding schools but with the support of various related parties.