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.

The potential of entrepreneurship to reduce poverty is closely tied to critical factors such as access to finance, training and education, networks and social capital, and supportive regulatory environments. Understanding and addressing these underlying issues through the lens of the Social Capital theory can help foster an entrepreneurial spirit in cities and mitigate poverty through business and community development. This paper explores the insights and standpoints of key stakeholders about poverty in Saint John and its impact on entrepreneurship. The study uses a quantitative method and analyzes data from surveys with stakeholders. The results show that social isolation, system inflexibility, individual issues, housing, and financial support programs are significant poverty challenges in Saint John, and these issues have implications for entrepreneurship. By integrating Social Capital Theory into policy initiatives, policymakers can enhance community resilience and empower vulnerable individuals. This application of social capital principles provides a holistic framework for designing effective poverty-reduction measures, offering transformative insights applicable not only to Saint John but also to diverse small cities. The study contributes a nuanced understanding of poverty’s impact on entrepreneurship, advocating for inclusive strategies that resonate with the social fabric of communities.

Background: The hotel industry is labor-intensive. Both technical and behavioral aspects of quality are considered to ensure service quality and customer satisfaction among the internal and external customers as a whole, creating a competitive advantage. Significance: Recruiting and selecting the right people is paramount to the success of the hospitality industry in the sense that the best delivery will be enhanced if proper procedures are used and the right people are selected who can handle their tasks to the best satisfaction of the customer. Method: The goal of the research was to explore the recruiting and selection practices/methods used in the hotel industry, as well as their employability. The study aims to explore the differences in the mix of recruitment and selection methods implemented in 4- and 5-star and different category hotels. As an enterprise, HRD comprises change, learning, and performance. Results: Based on the findings, it is imperative to invest in human resources as a capital asset to boost staff entities in terms of knowledge and capabilities, thereby contributing to better service quality and enhanced customer satisfaction. This would help fulfil the organizations’ objectives. Conclusion: The study concludes that the selected candidates are being analyzed properly and effectively. It is very important to note that the results of this study cannot be generalized as it deals with a restricted clientele, and this could only add on variables and instances to form a common standpoint for the other hotel managers.

This study focused on the formulation and characterization of silver nanoparticles (AgNP) functionalized with d-limonene. The nanoparticles were functionalized by phase inversion and the synthesis of the nanoparticles was performed in situ; particle size was determined by laser diffraction, zeta potential and optical colloidal stability using Multiscan 20 for a period of 24 hours at 37 °C; the minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC) of the formulated material on Escherichia coli ATCC 25922, Staphylococcus aureus ATCC 29213, Klebsiella oxytoca ATCC 700324, Enterococcus casseliflavus ATCC 700327, Escherichia coli BLEE, carbapenem-resistant Pseudomona aeruginosa were determined. The nanoparticles showed colloidal stability at a d-limonene concentration of 3.93%, silver ions at 1.61 × 10⁻³%, non-ionic adjuvant at 24% and ascorbic acid at 5.88%; citric acid/citrate (1:1) 0.48M for a pH of 4.5 was used as a buffer system. The formulation was classified as a polydisperse system (PD = 0.0851), with a zeta potential of −11.6 mV and average particle size of 81.5 ± 0.9 nm. A particle migration velocity of −0.199 ± 0.006 mm∙h⁻¹, a constant transmission profile and backscattering profile with variations of 10% were evidenced, which represents a stable formulation. The nanoparticles presented an MIC and an MBC of 28 μg∙mL⁻¹ (5.6 × 10⁻²% d-limonene and 4.7 × 10⁻⁵% AgNP) against all tested bacteria.