Tourism plays a crucial role in driving economic development, and there is a growing demand to integrate sustainability into the sector, particularly in the financial practices of governments. This study introduces the Quintessence Sustainable Tourism Public Finances (QSustainableTPF) model, which combines five established financial models commonly used in the tourism industry. The research aims to identify statistically significant relationships between these models and assess their impact on sustainability and financial performance in tourism. A quantitative methodology was employed, with data collected from financial reports and budget documents of both local and central governments, along with a survey of 2099 citizens and visitors conducted during the 2023–2024 period. Statistical analysis was performed using SPSS and AMOS, incorporating exploratory factor analysis (EFA), reliability testing using Cronbach’s alpha, and confirmatory factor analysis (CFA). The findings underscore the essential role of public finance in supporting tourism sustainability, particularly through transparent budgetary practices, efficient allocation of resources, and targeted investment in local tourism initiatives. The analysis reveals key insights into the benefits of financial transparency, citizen-centred budgeting, and the promotion of innovation in tourism finance. The interconnectedness of the five models highlights the importance of responsible public financial management in fostering tourism growth, enhancing investment, and ensuring long-term financial sustainability in the sector. The study offers practical implications for policymakers, advocating for the adoption of transparent and innovative financial practices to boost tourism development. It also recommends further research to broaden the scope across different regions, integrating additional public finance dimensions to strengthen sustainable tourism growth.

This research investigates the determinants of digital transformation among Vietnamese logistics service providers (LSPs). Employing the Technological-Organizational-Environmental framework and Resource Fit theory, the study identifies key factors influencing this process across different three stages: digitization, digitalization, digital transformation. Data from in-depth interviews with industry experts and a survey of 390 LSPs were analyzed using covariance-based structural equation modeling (CB-SEM). The findings reveal that the factors influencing the digital transformation of Vietnamese LSPs evolve across different stages. In the initial phase, information technology infrastructure, financial resources, employee capabilities, external pressures, and support services are key determinants. As digitalization progresses, leadership emerges as a crucial factor alongside the existing ones. In the final stage, the impact of these factors persists, with leadership and employee capabilities becoming increasingly important.

The purpose of the current study is to examine the mediating role of intercultural communicative competence on the relationship between teaching of English language and learning at Chinese higher vocational colleges. The convenience sampling technique was used to collect data from 668 teachers, teaching English language subjects in different public and private Chinese higher vocational colleges. Smart partial least squares-structural equation modeling on SmartPLS software version 4 was used to test the hypotheses. The result revealed the direct effect of English language teaching (ELT) is not significant on English language learning (ELL). However, the intercultural communicative competences (ICC) have been tested and proved to be a potential mediator between English language teaching and learning. Because the indirect effect of ELT on ELL is positive and significant through mediator ICC. Therefore, based on the findings of this study, it can be concluded that the inclusion of intercultural communication ability is a crucial component in the vocational education of college students. Policymakers should be cautious about promoting and expanding the availability of cultural teaching and learning across demographic conditions (e.g., linguistic and ethnic diversity, age, and gender) and various levels of language proficiency. In accordance with the effects of teacher education and professional development programs, the implementation of ICC content necessitates a harmonization of pedagogical approaches and assessment practices across designated levels in order to effectively achieve educational objectives. To promote ICC in English language education, there must be clear guidelines and communication to school leaders, educators, and administrators regarding the necessity and goals of cultural integration.