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.

The business environment in the modern era is witnessing numerous Intellectual Changes, Technological developments, and increasingly Complex Situations, which has led to a need for effective Leadership in the Business Sectors. This leadership plays a role in transforming companies into giant corporations that serve as a true foundation for enhancing and improving Job Competencies (JC)., The study aimed to analyze the impact of the Soft Skills approach in Human Resources (analytical and critical thinking, decision-making and problem-solving, planning and organization, teamwork) on developing Job Competencies (productivity, technical, managerial) in Petroleum Sector Companies in Egypt. The researchers employed the descriptive-analytical method to study the phenomenon, conducting the study on stratified random samples consisting of 379 managers and a sample of 382 employees from Petroleum Sector Companies. The study utilized the SPSS and AMOS Software Programs. The study found statistically significant differences at the (0.01) level between the average scores of managers and employees regarding soft skills in human resources and job competencies, with managers scoring higher. Additionally, the study revealed a statistically significant direct causal effect at the (0.01) level of Human Resources Soft Skills on Job Competencies in Petroleum Sector Companies., Finally, a proposal was developed for enhancing Job Competencies in Petroleum Companies in Egypt based on the application of human resources Soft Skills, alongside future research directions and practical implications.

This paper aims to explore the relationship between corporate overinvestment and management incentives, focusing particularly on the influence of different ownership structures. Utilizing agency theory and ownership structure theory, this study constructs a theoretical framework and posits hypotheses on how management incentives might influence corporate overinvestment behaviors under different ownership structures. Listed companies from 2010 to 2020 were selected as the research sample, and the hypotheses were empirically tested using descriptive statistics, correlation analysis, and regression analysis. The findings suggest that a relatively concentrated ownership structure may encourage management to adopt more cautious investment strategies, thus reducing overinvestment behaviors; while under a dispersed ownership structure, the relationship between management incentives and overinvestment is more complex. This study provides new evidence on how management incentive mechanisms influence corporate decision-making in different ownership environments, offering significant theoretical and practical implications for improving internal control and incentive mechanisms.

The issue of urban land management in the world in general and in Africa in particular has been exacerbated by the liberalization of land practices and the commodification of land, which has led to an increase in corrupt practices within land institutions in all cities. A mixed methodology was employed, combining a comparative case study of secondary towns with a quantitative survey of 559 landowners in the towns of Bohicon and Sokodé. In-depth interviews were conducted with 31 informants, who were surveyed on the land acquisition process, the individual determinants influencing corrupt practices, and the institutions most involved in these practices. The findings revealed that the acquisition of a formal title conferring property rights in both cities necessitates the completion of several steps. Corrupt practices are present at almost every stage of the transaction. The application of logistic regression models to the independent variables indicates that age and profession are highly significant in the sociodemographic characteristics of those most susceptible to engaging in these practices. Formal land administration institutions are the most involved in these types of everyday corruption. These practices are ultimately linked to people’s life paths and cannot therefore be combated without psychosociological education and the promotion of ethical behavior among all stakeholders, particularly among those who demand services.

Combining physical, social, and economic elements, urban planning plays a critical role in creating sustainable, resilient, and livable urban environments. It encompasses the regulation of land use, infrastructure, transportation systems, and environmental resources, with a focus on sustainable urban design and green infrastructure. While progress has been made, there are still areas that have not been fully explored, including the integration of renewable energy sources and the development of urban environments that are resilient to environmental stresses. This study aims to analyze the direction and scope of urban planning research and to identify research gaps in this area. The method used is bibliometrics by analyzing data obtained from the Scopus database in January 2024. The results of this study showed that Yufeng Zhang, a professor at Wuhan University, China, was the most productive author in producing publications, namely 22 documents. In addition, the article produced by Qianqian Zhou is also influential in this research topic because it gets a number of citations, as high as 204 citations. Additionally, the results indicate the current focus of research on sustainability, adaptation to climate change, and technology in urban planning. These findings can guide future research, direct policy, and ensure an interdisciplinary approach to modern urban and regional challenges.

This study investigates the roles of government and non-governmental organizations (NGOs) in constructing permanent housing for disaster-affected communities in Cianjur Regency following the November 2022 earthquake. Employing a qualitative methodology, the research utilizes in-depth interviews and field observations involving local governments, NGOs, and disaster survivors. The findings highlight the government’s central role in policy formulation, budget allocation, and coordination of housing development, while NGOs contribute through community empowerment, logistical support, and ensuring participatory planning. Challenges in collaboration, such as differing objectives and resource constraints, underscore the need for enhanced synergy. The study concludes that effective partnerships among the government, NGOs, and the community can expedite the development of sustainable, safe housing tailored to local needs. Emphasis on community empowerment and integrated resource management enhances resilience to future disasters. Success hinges on strong coordination, proactive challenge management, and inclusive stakeholder engagement throughout the recovery process.