This study explores the scale efficiency of four star hotels in a small tourist destination in Croatia. The number of overnight stays and the increase in hotel beds are two indicators of the development of a tourist destination. Among the accommodation facilities, hotels play a significant role in the development of a tourist destination, but they are increasingly facing a labor force crisis. Data envelopment analysis is used to rank hotels by efficiency coefficient. The aim of the paper is to investigate the efficiency of the hotel by taking certain inputs and outputs, which are explained in detail in the paper. The paper uses the CCR (Charnes, Cooper, and Rhodes) and BCC (Banker, Charnes, and Cooper) models to calculate hotel scale efficiency and also presents an overview of previous research around the world.

The effectiveness of frailty intervention programs for older adults in Korean communities has been inconsistent, posing challenges for public health nurses (PHNs). This study aims to develop an evidence-based intervention using the Intervention Mapping (IM) Protocol. The program followed the IM Protocol’s six steps, which provide a systematic method for developing and implementing theory-based health promotion programs. In Step 1, the needs of the subjects were identified through systematic review and interviews. In Step 3, the theme of the program was established as ‘health promotion for frail older adults’, and the components and scope were confirmed. The contents of the program included concepts of social support and social networks. In Step 4, after conducting a pilot test, the results were reflected and modifications were made. In Step 6, the evaluation tool was revised, and an effective evaluation plan was established. The final program was designed based on the program and interview results. The pilot test in Step 4 involved a one-group pretest-posttest and focus group interview with 15 pre-frail older adults. The IM Protocol-based health promotion program effectively addressed the needs of the subjects and improved frailty issues.

This study examines the financial integration between Jordan and the BRIC economies (Brazil, Russia, India, and China) to determine whether long-term equilibrium relationships exist and to assess implications for portfolio diversification and policy. Drawing on daily stock index data from 01 January 2014, to 31 August 2024, the study employs econometric techniques, including Granger Causality tests, Johansen Cointegration, and Vector Autoregression (VAR). The stationarity of stock indices at the first difference level is confirmed through unit root testing. Results indicate minimal long-term cointegration between Jordan and BRIC markets, pointing to low integration and potential diversification benefits for institutional investors. However, short-term causal links—particularly between Jordan and the Russian and Indian markets—highlight these countries’ influence on Jordan’s stock fluctuations. The findings suggest that, in the absence of long-term cointegration, investors may mitigate risk by investing in less correlated markets, such as Jordan, while leveraging short-term partnerships with Russia and India. Additionally, the study provides valuable insights for business leaders considering strategic alliances with BRIC counterparts in sectors like technology, agriculture, and energy, and calls for future research into factors like regulatory frameworks and geopolitical stability that may limit long-term financial integration. These results have significant implications for institutional investors, business executives, and policymakers, suggesting targeted strategies for financial stability, risk mitigation, and economic collaboration.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

Research issue: The study is driven by contemporary global challenges regarding the stability and efficiency of production processes, the necessity to enhance competitiveness, and ensuring workplace safety, which demands a systematic approach to monitoring and supervising adherence to labour discipline. The research is theoretical in nature. The aim/objective of the study is to analyse the specifics of state policy on supervision and control over employees’ adherence to labour discipline, the peculiarities of its practical implementation, and perspectives for improvement. Method: The study employed a logical-semantic method, analytical and documentary methods of analysis, and the method of expert assessment of labour discipline of employees and employers based on their evaluation of certain aspects of labour discipline. The research methodology included a sample size of 30 respondents, and the research instrument was expert evaluation. Data collection was conducted through surveys, and the calculation method was quantitative. Results: The article examines the impact of the main incentives and methods on ensuring labour discipline, determining their essence and forms of manifestation. It also considers the extent of application of each method in enterprise practices. It was found that economic methods are widely used and aimed at increasing employee motivation and maintaining their labour discipline. The analysis revealed that the main manifestations of employee labour discipline and managerial duties are differences in the perception of labour discipline by both parties. It was found that employers underestimate the productivity and abilities of employees, indicating potential systemic deficiencies in human resource management. Conversely, employees note that managers ignore their needs and problems. The results of the expert evaluation showed that employees rated their discipline higher than employers did. These discrepancies in evaluations could affect internal relations within the team and require managerial attention to improve interaction and cooperation. Conclusion: Based on the assessment of labour discipline, systemic deficiencies in human resource management were identified, highlighting the need for appropriate monitoring and employee motivation mechanisms. The study proposes innovative personnel management methods to ensure labour discipline in enterprises, including HR branding, team building, mentoring, and grading. It is proven that these approaches allow for the creation of a fundamentally new management system to ensure compliance with labour discipline and the development of professionalism and employee motivation.

The authors’ decision to “read” and semiotically analyse the city’s text based on travelogues stems from their aesthetic, historical and informational value, the possibility of incorporating them “into the network” of other texts about Padua, thus shaping city image. The authors’ research on Slovak literature and culture also determined the choice. As a time frame, the nineteenth century is not accidental; the Slovak cultural environment (the territory of present-day Slovakia) witnessed the development of the travelogue genre and journeys to Italy. By interpreting and semiotic analysis of the selected authors’ travelogues and works, the paper draws attention to the uniqueness of Padua, the ways of its representation and the grasping of the urban space, which until now despite its importance in education, sciences and art has remained unnoticed in literary studies. Considering that only four Slovak travellers included Padua in their writings during the studied period, all of their works were reviewed to uncover their texts’ semantic potential. Interpretive immersions thus reflect the experiential reception of the author’s city image and perceiving its architectural structure. Through this, the authors develop a network of texts about Padua and support the typological classification according to its specific function or image. This paper articulates a variant of the Slovak phenomenon of Italian travel and a view of the meanings associated with urban spaces and places. It reflects the importance of travel writing for understanding the (literary) cityscape and its transformations and opens space for further research on the subject.