Sport has become a fundamental socio-economic area. Currently, technological progress plays one of the most important roles in the development of sport. In the twenty-first century, innovation, and technology are significantly shaping the world of law enforcement and sports policing, and huge changes are taking place that need to be responded to. The development, spread and completion of info communication, information technology, digital technologies, and digitalization itself at an ever-faster pace than ever before are fundamentally changing all areas of the economy and society. Today there is no question that digitalization is the engine of the economy, which has an impact in all sectors, including sports and law enforcement. In the study, the authors examine the possibility of technical development in the field of sports safety. Among other things, drones, facial recognition systems and predictive analytics will be examined. The methodology used is mainly based on the analysis and examination of previous methods. The authors propose to adapt the innovative tools used at previous sports and mass events in the field of sports safety.
Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.
Metaverse technology has various uses in communication, education, entertainment, and other aspects of life. Consequently, it necessitates using some interactive mobile applications to enter the virtual world and gain real-time, face-to-face experiences, particularly among students. This research focused on the factors accelerating metaverse technology acceptance particularly, Metaverse Experience Browser application acceptance among the students under the factors proposed by the unified theory of acceptance and use of technology (UTAUT) model. Notably, lack of studies in metaverse browsers and their prevalence during the post pandemic era, indicates a strong literature gap. The researchers gathered data from n = 384 higher education students from the two cities in the United Arab Emirates and applied Structural Equation modelling (SEM) for data analysis. Results revealed that Performance Expectancy (p < 0.003) and Social Influence (p = 0.000) were significant factors affecting the Behavioral Intention of the students to consider Metaverse Experience Browser as an interactive mobile application. On the other hand, behavioural Intention significantly affects (p = 0.000) Effort Expectancy, which shows how fewer efforts and greater accessibility are associated with one’s behavioural Intention. Besides, the effect of Behavioral Intention (p = 0.000) on Metaverse Experience Browser acceptance also remained validated. Finally, Effort Expectancy (p = 0.000) also indicated its significant effect on the Metaverse Experience Browser. These results indicated that the factors proposed by UTAUT have greater applicability on the Metaverse Experience Browser as they showed their relevance to its acceptance. The present study concludes that the acceptance of Metaverse Experience Browser as an interactive mobile application is a level ahead in improving students’ experiences. Thus, the Metaverse Experience Browser is considered a modified way of creating, sharing, participating, and enjoying the virtual world, indicating its greater usage among students for different purposes, including education and learning.
Amidst China’s burgeoning population and rapid technological strides, this study explores how elderly citizens navigate and embrace electronic governance (e-governance) platforms. Addressing a crucial gap in knowledge, we delve into their limited digital fluency and its impact on e-governance adoption. Our meticulously crafted online survey, distributed via WeChat across significant cities (Beijing, Shanghai, Tianjin, Changsha), yielded 396 responses (384 analyzable). Utilizing Structural Equation Modeling (SEM), we unearthed key influencers of subjective norms, including perceived ease and usefulness, trust, supportive conditions, and past tech exposure. These norms, in turn, positively shape attitudes. Crucially, educational background emerges as a moderator, amplifying the positive link between attitudes and e-governance engagement intent. This underscores the necessity of an inclusive, customized e-governance approach, offering valuable policy insights and advocating for holistic solutions for older adults. Our research yields empirical and theoretical contributions, paving the way for actionable Social Sustainability Marketing Technologies in China, particularly championing digital inclusivity for seniors.
This study was conducted to examine the roles of interconnected stakeholders based on power and interests in Ecotourism Management Policy for Dalegan Beach, Gresik Regency, Indonesia using a qualitative method. Data were collected through observation, in-depth interviews, and focus group discussions with stakeholders. Furthermore, the identification of stakeholders interest in ecotourism development was based on the strengths, important positions, and influence of stakeholders categorized into several groups. The results showed that there were three categories of stakeholders, namely Main, Supporting, and Key. In the Village Government, Dalegan Beach Tourism Manager acted as a key player and the local community had the main role. Additionally, East Java Province Maritime and Fisheries Service, Gresik Regency Tourism and Creative Economy Office, Culture, Youth and Sports Office, Gresik Regency Public Works and Spatial Planning Service, and Commanditaire Vennotschaap Mahera (CV Mahera), the landowner, were recognized for lacking direct inclusion in policy matters. Different influences were reported on the legal decisions of the government to offer insights to policymakers in tourism governance. Subsequent study could examine the conflicts of interest among stakeholders.
The Circular Economy is one of the most prominent cross-disciplinary and cross-sectoral concepts to emerge in recent decades. It has permeated academia, policymaking, business, NGOs, and the general public, leading to numerous applications of the concept, some of which only partially overlap. In this article, we review recent debates and research trends in the Circular Economy, outlining the ten most common groups of its conceptualizations using the PRISMA (Preferred Items for Systematic Reviews and Meta-Analysis) method. We then propose a post disciplinary and transnational research program on the Circular Economy that would not only combine hard and soft sciences in unprecedented ways but also have important practical applications, such as developing tools to embed the Circular Economy in natural, technical, economic, and socio-cultural settings.
Agriculture is an industry that plays an essential role in economic development towards eliminating poverty issues, but foreign direct investment (FDI) inflows to this sector remain modest in Vietnam. This study analyzed the determinants of foreign direct investment in the agricultural sector into the Southern Key Economic Zone (KEZ) of Vietnam, which is considered the foreign direct investment magnet of Vietnam, but its FDI inflows into the agricultural sector have been consistently low, and has shown a downward trend in recent years. The study was based on a sample of 129 foreign investors of a total of 164 multinational enterprises (MNEs) in the agricultural sector, including representatives of the Board of Directors and representatives at the department level. The Partial Least Squares Structural Equation modeling (PLS-SEM) approach was used to test the hypotheses. Findings indicated that FDI attraction policies have the strongest impact on FDI inflows. This was followed by infrastructure, regional agriculture policies, public service quality, natural conditions, and human resources. This study suggests policy recommendations to improve foreign direct investment inflows into the agricultural sector of the Southern Key Economic Zone (KEZ) of Vietnam.
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