Imagining people’s functions in everyday life and work without the use of ICT, seems difficult. Their application is ubiquitous everywhere, regardless of which aspect it is viewed from, because it has a strong function in ensuring the competitiveness of various systems at the micro and macro levels. Numerous national and multinational strategies try to encourage educational systems to put a greater focus on ICT to more efficiently acquire skills, competencies, and knowledge, which should represent added value to all generations in the future. This article analyzes the progress of the ICT development index (IDI) in Scandinavian countries by comparing these countries in the European region. It is known that the Scandinavian countries belong to that part of the countries that have recognized the importance of involving ICT in education programs, which improves the economy of a certain country. Given this, the research reveals how ICTs play a key role in improving socio-economic development in Scandinavian countries.

Historically, women have faced progressive and persistent obstacles and prejudices preventing them from fully participating in and receiving recognition for scientific research in academia. In Panama, local gender studies specifically targeting the area of academia are scarce. However, to close the gender gap, this article tries to uncover the realities of women academics who dare to research and do science in Panama, beyond statistics. A virtual survey was distributed from May to August 2023, in which 921 academics (45% men and 55% women) affiliated with public universities in Panama were surveyed. Through an empirical analysis from a gender perspective, participants’ attitudes and perceptions on the effects of the covid-19 pandemic on research, the quality of higher education in Panama, the dissemination and transmission of knowledge, and research as an adjuvant to higher education were revealed. Findings reiterate the gender bias and underrepresentation of women in Panamanian public universities and the lack of commitment to their capacity building, research, and dissemination of results. It also confirmed that, despite the covid-19 pandemic and its negative effects in all areas, the importance and recognition of scientific research were highlighted, allowing women academics to excel competitively and take advantage of new opportunities in their career development.

Most researchers have recognized the importance of tourism for economic growth and have concluded that the growth of tourism can also affect the economic and socio-cultural development of society. Our study proves that this relationship can exist, as there is a very strong relationship between tourism and economic development, especially in GDP, which challenges the concept of tourism as an engine of economic development for developing countries such as Kosovo. Our results show that the relationship between GDP growth and tourism development has a bilateral and positive long-term causality. But the low level of tourism development in Kosovo during the years of the study (2010–2022), analyzed according to the Robuts model, shows that in our country during these 12 years the increase in GDP has influenced the development of tourism and not vice versa.

This study analyzes the potential of making Uzbekistan’s taxation system more inclusive by introducing a tax incentive policy related to zakat (obligatory Islamic alms for the wealthy). Additionally, it explores the establishment of relevant institutions to facilitate zakat collection and distribution. The study employs the method of comparative legal research, combined with exploratory research techniques, to examine taxation and zakat systems in different countries. The study’s findings indicate that incorporating zakat incentives, either in the form of tax credits or deductions, into Uzbekistan’s taxation system can enhance the role of zakat institutions in the country’s economy and reduce tax evasion to some extent. Moreover, it proposes a preliminary model of zakat management for Uzbekistan based on conclusions of the comparative study of various countries and analysis of the national legislation. Finally, the research highlights the necessity of a systematic approach to educate the public about zakat obligations, which is crucial for operation of proposed zakat management model and improving compliance. The study provides essential policy recommendations, including the implementation of zakat tax incentives, enhancing public zakat literacy, and ensuring the efficient operation of zakat institutions. By adopting these measures, the government of Uzbekistan can foster a more equitable and effective taxation system, contributing to socioeconomic development and poverty alleviation.

While infrastructure provides necessary public services and is vital for the socio-economic development of a nation, public funds alone cannot finance all infrastructure needs in society, especially after the COVID-19 pandemic, where many countries are facing budget deficits. Although private financing schemes, such as public-private partnerships (PPPs) and land value capture, have been considered intensively, they have yet to produce adequate private capital flows to infrastructure projects due to a lack of incentives for private investors. Against the background, this paper proposes a new financing mechanism in which governments might divert some of the increased tax revenue from the spillover effects of newly constructed infrastructures to fund the private sector through grants or subsidies. The empirical work in Vietnam shows a significant increase in tax revenues after completing two expressways, supporting our idea about spillover effects, which includes small- and medium-sized enterprise (SME) development. This study’s results suggest that spillover effects can bring new opportunities for governments and multilateral development banks (MDBs) to implement infrastructure projects with greater private sector involvement in the region. It also proposes some financial schemes, such as land capture and financing for business startups, including SMEs, to enhance the spillover effects of infrastructure.

This research presents an innovative perspective on vocational education by merging the Instructional System Design (ISD) model with Innovation in Thailand Vocational Education and Training (InnoTVET) principles. Targeted at nursing students, the course aims to cultivate entrepreneurial skills while connecting vocational training with healthcare policy development. It aligns with global movements in Education for Sustainable Development (ESD), addressing the increasing demand for nurse entrepreneurs who can devise creative healthcare solutions within established policy frameworks. By employing mastery learning techniques alongside design thinking, the course effectively bridges theoretical concepts with practical applications. The mixed-methods study underlines relevant contribution in students’ entrepreneurial mindsets. Results from t-tests reveal the students’ ability to identify opportunities, engage in innovative thinking, and work within policy frameworks. Findings are supported by qualitative data, which demonstrate enhanced confidence, improved problem-solving capacities, and a deeper understanding of healthcare market dynamics. Although expert evaluation of student projects is scheduled for future iterations, the initial outcomes reinforce the course’s success. The course is structured into seven modules spanning 45 hours, featuring active learning components, five business-oriented assignments, and a final innovation project that integrates the curriculum’s core elements. This design ensures students develop both practical expertise and interdisciplinary insights critical to healthcare innovation. The integration of InnoTVET and ISD principles in nursing education sets a precedent for vocational education reform. This example of a successful nursepreneurship initiative provides a scalable model for enhancing vocational programs in diverse fields, fostering innovation and sustainability.