The freight transport chain brings together several types of players, particularly upstream and downstream players, where it is connected to both nodal and linear logistics infrastructures. The territorial anchoring of the latter depends on a good level of collaboration between the various players. In addition to the flow of goods from various localities in the area, the Autonomous Port of Lomé generates major flows to and through the port city of Lomé, which raises questions about the sustainability of these various flows, which share the road with passenger transport flows. The aim of this study is to analyse the challenges associated with the sustainability of goods flows. The methodology is based on direct observations of incoming and outgoing flows in the Greater Lomé Autonomous District (DAGL) and semi-directive interviews with the main players in urban transport and logistics. The results show that the three main challenges to the sustainability of goods transport are congestion (28%), road deterioration (22%) and lack of parking space (18%).

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.

Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

South Africa’s border posts are increasingly becoming crucial hubs for organized crime posing serious national and regional security implications with far-reaching consequences. The country’s national security, economic stability, and community safety are significantly jeopardised by organised criminal enterprises at border posts. As a result, the porous borders of South Africa have fostered an environment that is conducive to a variety of unlawful activities, such as the smuggling of drugs into the country and human trafficking. This paper seeks to identify political, economic, and social factors that lead to organised crime, corruption, and weak border management systems. The paper employed a secondary data analysis of existing scholarly articles, government reports as well as relevant case studies. The study found that local communities are most affected by illegal activities at the ports of entry. The findings further emphasize the importance of inclusive approaches in responding to security challenges that address cross-border flow regulation, fight corruption in service delivery, and promote community resilience. The paper concludes with recommendations for strengthening border controls towards enhancing cooperation between countries and curbing transnational crime networks.

The aim of this research is to determine the incidence of socioeconomic variables in migration flows from the main countries of origin that form part of the international South-North migration corridor, such as Mexico, China, India, and the Philippines, during the 1990–2022 period. The independent variables considered are GDP per capita, unemployment, poverty, higher education, and public health, while the dependent variable is migration flows. An econometric panel data model is implemented. The tests conducted indicate that all variables have an integration order of I (1) and exhibit long-term equilibrium. The econometric models used, Dynamic Ordinary Least Squares (DOLS) and Fully Modified Ordinary Least Squares (FMOLS), reveal that unemployment and poverty had the strongest influence on migration flows. In both models, within this international migration corridor, GDP per capita, higher education, and health follow in order of importance.

The research aims to investigate the prospective implications of Artificial Intelligence (AI) on traditional media, and to elucidate the conceptualization of AI within the discourse of media professionals, governmental and private media stakeholders in Jordan, alongside media scholars and IT experts. Employing the focus group method, a specialized interview tool distinguished by its purpose, design, and procedures, two distinct cohorts were engaged: media practitioners and officials on one hand, and academics and experts on the other. The investigation revealed the absence of a universally agreed upon terminology concerning AI, attributable to its nascent nature and rapid evolution. Notably, AI, leveraging its diverse and highly proficient tools, demonstrates significant potential for transformative impacts across various facets of the media landscape. These encompass the facilitation of exceptional content production, the empowerment of journalists to express their creative capacities, and substantial reductions in time, labor, and procedural overheads in media product development. Concurrently, the integration of AI within media environments is anticipated to pose formidable challenges to existing institutional frameworks. Additionally, the imperative of curriculum development in academic institutions, both public and private, is underscored to acquaint students with AI methodologies.