This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

The aim of this study is to investigate the effect of tourist resources, conditions and opportunities of sacral tourism in Kazakhstan using panel data (time series and cross-sectional) regression analysis for a sample of 14 regions of Kazakhstan observed over the period from 2004 to 2022. The article presents an overview of modern methods of assessment of the tourist and recreational potential of sacral tourism, as used by national and foreign scientific works. The main focus is on the method of estimating the size and effectiveness of the tourist potential, which reflects the realization and volume of tourist resources and their potential. The overall results show a significant positive effect in that the strongest impact on the increase in the number of tourist residents is the proposed infrastructure and the readiness of regions to receive tourists qualitatively. This study is expected to be of value to firm managers, investors, researchers, and regulators in decision- making at different levels of government.

Using individual- and panel country-level data from 118 countries for the period 1981–2020, this study investigates the effects of national- and individual-level economic and environmental factors on subjective well-being (SWB). Two individual SWB indicators are selected: the feeling of happiness and life satisfaction. Additionally, two environmental factors are also considered: CO2 emissions by country level and personal perspective on environmental protection. The ordered probit estimation results show that CO2 emissions have a significant negative effect on SWB, and a higher perspective on environmental protection has a significant and positive effect. Compared with the average marginal effect of national income, CO2 emissions are a more important determinant of SWB when considering a personal perspective on protecting the environment. The estimation results are robust to various estimation model specifications: inclusion of additional air pollutants (CH4 and N2O), PM 2.5 and various sample groupings. This study makes a novel contribution by providing comprehensive insights into how both individual environmental attitudes and national pollution levels jointly influence subjective well-being.

This study examines the impact of parliamentary thresholds on the Indonesian political system through the lens of the Routine Policy Implementation Model and the Strategic Policy Implementation Model. The main objective is to evaluate the effectiveness of parliamentary thresholds in managing political fragmentation, assess their impact on stability and representation in the legislative system, and understand their implementation’s technical and strategic implications. Using a qualitative approach supported by interview studies and field observations, this research combines analysis of election data in the 2009, 2014, and 2019 elections with a qualitative assessment of policy changes and political dynamics. The Routine Policy Implementation Model focuses on the technical aspects of threshold implementation, including vote counting procedures and seat allocation efficiency. Meanwhile, the Strategic Policy Implementation Model examines the broader implications of these thresholds for political consolidation, government effectiveness, and the representation of minor parties. The results show that the parliamentary threshold has significantly reduced political fragmentation by consolidating the number of parties in Parliament, resulting in a legislative system that is cleaner and easier to administer. However, this consolidation has also marginalized small parties and limited political diversity. The novelty of this study lies in its comprehensive analysis of how parliamentary thresholds affect administrative efficiency and strategic political stability in Indonesia, compared to democratic countries in transition, such as Slovenia and Montenegro. In conclusion, although parliamentary thresholds have increased political stability and government effectiveness, they have also raised concerns about the reduced representation of small and regional parties. The study recommends maintaining balanced thresholds that ensure stability and diversity, implementing mechanisms to review thresholds periodically, and involving diverse stakeholders in adjusting policies to reflect evolving political dynamics. This approach will help balance the need for a stable legislative environment with broad representation.

Climate change is causing serious impacts, especially in sub-Saharan Africa, where poverty rates could increase by 2050 if climate and development measures are not taken. The health consequences are diverse and include transmissible and non-transmissible diseases. The objective of this study is to analyze the strategies implemented in health facilities in the Greater Lomé health region to cope with the impacts of climate change. The survey was carried out in 23 health facilities in 2022. It was a descriptive cross-sectional study which was carried out from July to September 2022. Qualitative and quantitative approaches were used. Non-probability sampling method and purposive choice technique were used. Four techniques made it possible to collect the data, namely documentary analysis, survey, interview and observation. The collected data were processed with Excel software and exported to SPSS for analysis. In total, 112 people were surveyed out of 161 planned. According to the results, 52.68% of health facilities did not implement adaptation strategies, 47.32% used adaptive strategies depending on to their means. Strategies exist but at low percentages due to limited technical and financial resources and the insufficiency of innovative policies. These strategies need to be supported in order to make them more effective. The study provides a basis for adopting innovative strategies and encouraging financing for adaptation actions.

This study uses the UTAUT2 (Unified theory of acceptance and use of technology) model as well as adding other factors such as Platform Usability, User Autonomy to determine the behavioral intention and behavior of online shoppers using e-commerce applications (ECAs) in Vietnam. Using the analysis results from structural equation modeling, it was shown that Social Influence, Use Proficiency, Hedonic Motivation, User Skill, Effort Expectancy positively affect Behavioral Intention. At the same time, Behavioral Intention is negatively affected by Performance Expectancy. Behavioral Intention and Facilitating Conditions are two factors that positively affect Use Behavior. Besides, User Autonomy negatively affects Use Behavior. The research results are an important basis for ECAs providers, managers and stakeholders to apply in assessing the behavioral intentions and behaviors of online shopping customers using ECAs in Vietnam to promote the use of ECAs in online shopping.