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.

In recent years, how farmers leverage social capital to improve their well-being has become a crucial question in post-poverty alleviation China. This study assessed the impact of ‘linking social capital’ on farmers’ well-being, as mediated by self-efficacy. The study was conducted using data collected from 443 randomly selected farmers from two villages in Guizhou Province, China. The Partial Least Squares Structural Equation Model (PLS-SEM) was employed to analyze the proposed relationships in the study. The results indicate that linking social capital, when mediated by self-efficacy, positively impacted farmers’ well-being. This suggests that policymakers and implementers exercising hierarchical power in social improvement programs in disadvantaged provinces, such as Guizhou, should take full advantage of linking social capital to effectively improve farmers’ well-being. In doing so, the study concludes, they should consider the positive role farmers’ self-efficacy can play in the process.

In the contemporary landscape characterized by technological advancements and a progressive economic environment, the utilization of currency has undergone a paradigm shift. Despite the growing prevalence of digital currency, its adoption among the Vietnamese population faces several challenges, including limited financial literacy, concerns over security, and resistance to change from traditional cash-based transactions. This research aims to identify these challenges and propose solutions to encourage the widespread use of digital currency in Vietnam. This research adopts a quantitative approach, utilizing Likert scale questionnaires, with a dataset of 330 records. The interrelationships among variables are analyzed using partial least squares structural equation modeling (PLS-SEM). The analysis results substantiate the viability of the research model, confirming the hypotheses. The findings demonstrate a positive relationship and the significance impact of factors such as perceived usefulness (PU), perceived ease of use (PEOU), perceived trust (PT), social influence (SI), openness to innovation (OI), and financial knowledge (FK) to intention to use digital currency (IUDC). Thereby aiming to inform policymakers, industry stakeholders, and the wider community, fostering a deeper understanding of consumer behavior and providing solutions to enhance the adoption of digital currency in the evolving landscape of digital finance.

The formation and implementation of migration policy cannot avoid being influenced by political elements, particularly political actors who have a direct or indirect interest in migration issues. Previous studies show that the influence on the administration and migration policy of a country has created the concept of ‘client politics’, that is, employers have a certain influence on the administration of foreign workers, especially in western countries. This situation has also created two groups which are pro-migrants consisting of employers, fundamental rights groups and trade unions; and anti-migrants are often associated with bureaucrats, nationalists and others. This study has used qualitative methods and has interviewed the informants consisting of government agencies, academics, employers, trade unions and NGOs. The results of the study show that those actors have a certain influence on the management of foreign workers including in the aspects of policy making and implementation. The concept of ‘client politics’ is seen to only apply to certain sectors, especially the manufacturing sector. Therefore, practically in Malaysia it is considered as ‘sectoral client politics’. In conclusion, the influence of both groups is not pursuing the interests of the country but rather on the interests of their respective sectors and entities.

This study explores the attributes of service quality for overseas residents provided by island county governments, using the example of the Kinmen County Government’s service center in central Taiwan. This research aims to identify key service elements that can enhance the satisfaction of Kinmen overseas residents. Drawing upon the SERVQUAL scale and a comprehensive literature review, service quality is divided into five dimensions: “administrative service,” “life counseling,” “information provision,” among others, comprising 24 service quality elements. A total of 311 valid questionnaires were collected through a survey, and Kano’s two-dimensional quality and IPA analysis were used to classify service factors. The Kano two-dimensional quality analysis revealed that “employment counseling,” “entrepreneurship counseling,” and “setting up service counters at airports and terminals during festivals” belong to attractive quality. Nine elements were classified as “one-dimensional quality” and “must-be quality,” including “one-stop service,” “exclusive consultation hotline,” and “exclusive website reveals information.” Through Quality Function Deployment (QFD), service elements that align with Kano’s two-dimensional quality and IPA priority improvement were selected for detailed study, including “financial assistance in emergencies,” “subsidy for transportation expenses back home,” “subsidies for education allowances,” and “various subsidy application information.” Following expert discussions and questionnaire surveys, eight strategies for improving key service quality elements were identified. This research not only provides actionable insights for the Kinmen County Government but also offers valuable strategies that can be applied to similar contexts globally, where remote and rural populations require specialized governmental support.

This study investigates the impact of the metaverse on English language teaching, focusing on the perspectives of students from the University of Boyacá. The use of the metaverse was compared with the Moodle platform in a virtual educational environment. A mixed-method approach combining quantitative and qualitative methods was employed. The sample consisted of 30 university students enrolled in English courses, randomly assigned to two groups: one using the metaverse and the other using Moodle. Students’ grades on different activities and assessments throughout the course were collected, and semi-structured interviews were conducted to explore students’ perceptions of the educational platforms. Results revealed that while students recognize the potential of the metaverse to enhance interactivity and learning experience, they also identified technical and accessibility challenges. Although no significant differences in grades were found between the groups, less variability in grades was observed in the metaverse group. The mixed design allowed for a more comprehensive understanding of the impact of the metaverse on English language teaching, while providing a variety of student perspectives on their experience with educational technology. This research contributes to understanding the role of the metaverse in English language teaching and highlights key areas for future research and developments in the field of virtual education.