The COVID-19 crisis, which occurred in 2020, brought crisis events back to the attention of scholars. With the increasing frequency of crisis events, the influence of crisis events on stock markets has become more obvious. This paper focuses on the impact of the subprime crisis, the Chinese stock market crash crisis and the COVID-19 crisis on the volatility and risk of the world’s major stock markets. In this paper, we first fit the volatility using EGARCH model and detect asymmetry of volatility. After that, a VaR model is calculated on the basis of EGARCH to measure the impact of the crisis event on the risk of stock markets. This paper finds that the subprime crisis has a significant influence on the risk of the stock market in China, US, South Korea, and Japan. During the COVID-19 crisis, there was little change in the average risk of each country. But at the beginning of the COVID-19 crisis, there was a significant increase in the risk of each country’s stock market. The Chinese stock market crash crisis had a more pronounced effect on the Chinese and Japanese stock markets and a lesser effect on the US and Korean stock markets.

Yunnan is rich in cultural heritage, with its primitive pottery techniques coexisting with modern pottery techniques, and is known as the “Museum of Ceramic History”. Due to regional and socio-economic development factors, some folk pottery and craftsmen have faded out of sight or only circulated in a few small areas and specific environments. The study analyzes and summarizes the characteristics of Yunnan folk pottery and industry and evaluates the Yunnan folk pottery value based on the conditional valuation method. The study takes the folk pottery of the Bai nationality in Dali, Yunnan as an example and obtains the evaluation results of the purchasing motivation value of the pottery through a questionnaire survey. 45.26% of people pay for their existence value, 26.03% pay for their choice value, and 28.71% pay for their legacy value. Based on the evaluation results, the study proposes targeted activation paths for Yunnan folk pottery, including innovative development combined with new technologies, highlighting the functional characteristics of pottery, and brand building. This study will help Yunnan folk pottery find more suitable ways of protection and inheritance in the rapid development of materials and technology. This study can help inheritors gain the possibility of sustainable development and provide reference value for the activation path of other traditional folk.

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.

The article examines the modern vectors of implementation of measures to achieve results in the field of Sustainable Development Goals (SDGs), both at the level of national priorities and at the level of Central Asian countries. The purpose of this study is a multidimensional analysis of actions that make it possible to develop solutions to stabilize the environmental situation in Central Asian countries based on global international trends. The scientific novelty of the research lies in the integrated use of thematic modeling methods, as well as sociological surveys used to improve the efficiency of business processes in the field of environmental protection. The methodological basis for conducting a comparative assessment of the impact of environmental policy instruments used on regional development is the concept of sustainable development. In conclusion, conclusions are drawn about the need to develop effective mechanisms for the implementation of environmental policy in the studied countries.

The COVID-19 pandemic had an adverse impact on the mental health of frontline workers including firefighters. To better understand this occurrence, this cross-sectional study evaluated the prevalence of depression, anxiety, and stress among 105 operational team and elite team firefighters in Kota Bharu, Kelantan State, Malaysia before and after the pandemic. The Depression, Anxiety and Stress Scale-21 (DASS-21), a validated self-reporting survey tool, was used to assess symptoms of depression, anxiety, and stress among the survey respondents. Findings revealed that firefighters had an increased level of anxiety and depression during the post-pandemic period compared to the pre-pandemic period. However, there was a decrease in the stress levels (20%) reported by study participants. Respondents belonging to the operational team had a higher reported level of depression, anxiety, and stress than those from the elite team. This may be attributed the operational team being more exposed to the risk of COVID-19 infection on account of their routine and more voluminous workload. The findings of this study suggest that firefighters, in general, are at an increased risk of mental health problems as a result of the COVID-19 pandemic. Knowing this, it is important to consider these findings when addressing the prevention and management of mental health among firefighters. This includes providing additional support and devoting more resources to those who are most at risk for experiencing symptoms of mental health such as firefighters performing functions aligned with that of an operational team.

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.

This study developed a specific scale to measure the impact of extrinsic motivations on students’ decisions to pursue online graduate programs at business schools in Latin America. Using a mixed-methods approach, the research proceeded in three stages. In the first stage, the construct was defined by identifying key extrinsic factors motivating students to enroll in online graduate programs, followed by the creation and initial validation of the scale in Colombia. The second stage involved testing the scale in Chile to determine its cross-cultural applicability. In the third stage, the scale’s predictive validity was confirmed, demonstrating its effectiveness in explaining how extrinsic motivations influence students’ intentions to enroll in online graduate programs. The findings indicate that the scale, composed of five dimensions—Cost Reduction, Ability to Study from Any Location, Control Over Learning Pace, Flexibility to Balance Study and Work, and Avoiding Commuting Time—is a reliable predictor of student preferences and intentions in online graduate education. The final scale includes 25 items across these dimensions, measuring extrinsic factors through items related to flexibility, time savings, and global accessibility. Validation in two Latin American countries confirms the scale’s relevance across diverse cultural contexts, enhancing its applicability within the region. This study provides empirical evidence that extrinsic motivation is a key determinant of students’ intentions to enroll in online programs in developing countries. It confirms that extrinsic motivations reflect a preference for flexible learning options compatible with students’ lifestyles and professional needs, linked to their beliefs about time management, professional advancement, and career opportunities associated with earning a graduate degree.

Families are the central nucleus of society; however, they face internal challenges that affect their functioning and stability, often manifesting in incidents of domestic and gender-based violence. The World Health Organization has classified this violence as a severe public health problem and a violation of human rights. To address this issue, the Congress of the Republic of Colombia enacted Law 2126 of 2021, introducing significant changes to the responsibilities of authorities in preventing, restoring, protecting, and repairing the rights of victims. This law provided a three-year implementation period for territorial entities, which concluded on 4 August 2023. In 2023, 119,483 cases were reported, and by June 2024, the number had reached 63,528—the highest recorded to date. This situation continued to escalate uncontrollably throughout 2024, overwhelming functional capacity and resulting in a crisis. Therefore, the objective of this study is to analyze the guarantee of rights for victims of violence in the family context, within the competencies of Family Commissariats, as outlined in Law 2126 of 2021. The methodology focuses on analyzing academic and scientific databases, including studies and articles published in indexed journals, to evaluate government measures and describe the challenges in service provision by Family Commissariats to propose conclusions. The approach is qualitative, with a hermeneutic, documentary, legal-dogmatic orientation and anthropological contributions. The results reveal that the law’s implementation has been gradual, surpassing the established deadline. Administrative, political, and financial factors identified over the three years remain unresolved in 2024. The situation for victims of physical, psychological, economic, and sexual violence within the family context has worsened due to multicausal obstacles to accessing justice in a timely, efficient, and effective manner. Consequently, there is evidence of an exponential increase in violence, underreporting, impunity, setbacks, procedural delays, normalization of violence, and re-victimization, among other issues.