Amid the relentless grip of the COVID-19 pandemic, sustainability has emerged as a paramount concern across global economies. As businesses grapple with unprecedented challenges, the imperative for sustainable practices in corporate finance becomes increasingly evident. Throughout this crisis, companies have faced staggering financial strains, with diminished turnovers and escalating operational costs pushing many to the brink of collapse. In response, governments worldwide have provided vital support, albeit often insufficient, underscoring the necessity for sustainable mechanisms of intervention. Central to this discourse is an examination of how companies have adapted their financing policies amidst the pandemic’s tumult. Government-backed credit facilities have served as a critical lifeline for numerous businesses, emphasizing the need for sustainable financial instruments readily deployable in times of crisis. Concurrently, moratoriums on existing credit obligations have offered temporary relief, albeit with looming concerns regarding heightened corporate indebtedness. Moreover, the pandemic’s aftermath has witnessed a pronounced uptick in corporate borrowing, compounded by surging interest rates. This confluence underscores the exigency for companies to adopt sustainable financial strategies, mindful not only of short-term exigencies but also the enduring ramifications on financial stability. In navigating these challenges, a holistic approach to sustainability is imperative. Governments must ensure robust support mechanisms, while companies must proactively seek sustainable financing solutions. Concurrently, stakeholders must meticulously weigh the long-term repercussions of financial policy adjustments, thereby fortifying corporate resilience against future crises while safeguarding the stability of the global economy. In essence, the COVID-19 pandemic has underscored the critical imperative for sustainability in corporate finance. By heeding this call and embracing sustainable practices, businesses can navigate crises with greater resilience, ensuring not only their survival but also the enduring stability of the economic landscape.

Using the United Nations’ Online Services Indicator (OSI) as a benchmark, the study analyzes Jordan’s e-government performance trends from 2008 to 2022, revealing temporal variations and areas of discontent. The research incorporates diverse testing strategies, considering technological, organizational, and environmental factors, and aligns with global frameworks emphasizing usability, accessibility, and security. The proposed model unfolds in three stages: data collection, performing data operations, and target selection using the Generalized Linear Model (GLM). Leveraging web crawling techniques, the data collection process extracts structured information from the Jordanian e-government portal. Results demonstrate the model’s efficacy in assessing accessibility and predicting web crawler behavior, providing valuable insights for policymakers and officials. This model serves as a practical tool for the enhancement of e-government services, addressing citizen concerns and improving overall service quality in Jordan and beyond.

The well-being of society can be realized through meeting basic needs, one of which is providing public infrastructure. This study examines the role of Natural Resource Revenue Sharing Funds (DBH SDA) on government investment in infrastructure in 491 regencies/cities in Indonesia. The testing in this research uses panel data regression analysis. The results show that per capita DBH SDA in Indonesia during the study period of 2010–2012 has a significant and positive influence on government investment in infrastructure. The selection of this period is based on the consideration that a resources boom has occurred, where there is an increased global demand for natural resource commodities followed by an increase in commodity prices, thereby positively impacting revenue for countries or regions abundant in natural resources. Despite DBH SDA having a significant and positive influence, regional spending on infrastructure tends to be more influenced by central government transfers such as General Allocation Fund (DAU), Special Allocation Fund (DAK), and Local Own-source Revenue (PAD). It was found that government investment in infrastructure tends to be influenced by transfer funds, indicating that the role of the central government remains significant in determining the infrastructure expenditure of regencies/cities in Indonesia.

With the requirements of New English Curriculum Standards, English teaching has shifted towards organising content thematically, focusing not only on the transmission of linguistic knowledge but also on the improvement of students’ comprehensive quality during language learning. This evolution undoubtedly raises higher demands on English instruction. Unit-based integrated teaching, as an innovative pedagogical model, is characterised by its holistic, interconnected, progressive, and comprehensive features. It can help students to build a correlated knowledge network facilitates the establishment of connections between disparate pieces of knowledge, deepens students’ understanding and enhances their retention, improves their overall linguistic competence and learning ability, so as to foster the comprehensive development of core literacy. Therefore, this article takes the teaching of English in compulsory education as an example, and explores and elaborates on the design and implementation path of integrated teaching of English units under the new curriculum standards from four aspects: teaching objectives, teaching content, teaching process, and teaching evaluation, in order to provide reference for promoting integrated teaching of English units in compulsory education.

Creating products and services that satisfy individual and community needs is impossible without raw materials. This study takes a novel approach by integrating the economic dynamics and raw material consumption indicators of the European Union (EU). The study uses different econometric methods to analyze the relationship between GDP (gross domestic product) and the EU’s raw material consumption (RMC) from 2014–2023. Among the results, the panel data analysis model shows that the resource productivity of the EU improved during the period under review, whereas the material intensity decreased significantly. These trends significantly contributed to the relative decoupling of material consumption from GDP in the last decade. The results of the K-means cluster analysis highlight the regional economic differences within the EU. According to the results of the correlation analysis, EU member countries differ significantly in the efficiency of raw material use. Nevertheless, five member countries are robustly vulnerable to large-scale raw material use. The divergence calculation results show that while some countries use raw materials extremely efficiently to produce GDP, others achieve low efficiency. This unique approach and the resulting findings provide a new perspective on the complex relationship between economic growth and raw material use in the EU.

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.