This study assesses Vietnam’s state-level implementation of artificial intelligence (AI) technology and analyses the government’s efforts to encourage AI implementation by focusing on the National Strategy on AI Development Program. This study emphasizes the possibility of implementing AI at the state level in Vietnam and the importance of conducting continuous reviews and enhancements to achieve sustainable and inclusive AI growth. Impact evaluations were conducted in public organizations alone, and implication evaluations were considered optional. AI impact assessments were constrained by societal norms that necessitated establishing relationships among findings. There is a lack of official information regarding the positive impact of Vietnam’s AI policy on the development of AI infrastructure, research, and talent pools. The study’s findings highlight the necessity of facilitating extensive AI legislation, and strengthening international cooperation. The study concludes with the following recommendations for improving Vietnam’s AI policy: implementing a strong AI governance structure and supporting AI education and awareness.

Mobile banking has become very important in today’s life as technological advancements have led bank clients to use banking services. Clients’ attitudes toward mobile banking services are based on their expectations is the background of this research. So, the main objective is to observe the purposeful conduct in mind of clients to adopt mobile banking services. This study also examines the influence of six variables on financial services clients’ desire to utilize mobile banking services, including perceived benefits, perceived ease of use, trust, security, perceived privacy, and technology expertise. Consequently, the goal of this study is to find out the crucial and deciding factors that may influence clients’ willingness to use mobile banking features in Bangladesh as a developing country. The sample shaped for this research is 310 respondents from Bangladesh a developing country. For analytical purposes, SEM has been used to test hypotheses. The results show that in Bangladesh, factors like perceived value, security, and technological aptitude greatly determine whether a customer will utilize mobile banking. Financial institutions have proven to be successful in serving clients through mobile phones. Clients have made good use of mobile banking only to save money, cost, and labor. The research suggests that mobile banking operations must be timely and accurate, the transaction process must be short, interactivity, convenience of usage, and so on. The findings have important implications for bank regulatory authority, management, bankers, and executives who wish to increase mobile banking usage to secure their long-term profitability.

This study addresses the rising concerns of technostress experienced by teachers due to the increased reliance on educational technology in both classroom and online settings. Technostress, defined as the adverse psychological effects arising from the use of information communication technologies, has been documented to impact teacher performance and overall well-being. Despite the importance of educational technology in enhancing teaching and learning experiences, many educators report elevated levels of anxiety, stress, and pressures associated with their use of these tools. This study presents practical strategies to help teachers alleviate or prevent technostress while using educational technology. This study used a quantitative approach with a survey conducted among 113 university and schoolteachers. The data analysis included frequency and percentage distribution of categorical variables, Cronbach's alpha for reliability, chi-square test, and exploratory factor analysis to identify strategies for symptom prevention. The results indicated that while many teachers experienced symptoms of technostress due to several factors, some did not. The study concluded with specific strategies, and many teachers agreed highly. The implications of this study are profound for educational institutions, policymakers, and teacher training programs as they underscore the necessity of providing comprehensive training, support, and resources to help educators manage technostress effectively. By integrating these strategies into professional developmental programs and fostering a supportive teaching environment, schools and universities can promote better mental health for teachers, improving students' educational outcomes.

Ideological and political education is not only a basic course to cultivate students’ moral quality, but also an important part of modern education outline. The current intelligent electronic technology course should strengthen the gradual integration of curriculum and ideological education. Under the background of the new era, the state pays more attention to education, aiming to integrate the concept of ideological and political education into the classroom to effectively improve the effectiveness of comprehensive education for students. The course of intelligent electronic technology should integrate ideological and political education resources and innovate educational means from teachers to classrooms. This paper analyzes the principle of Integrating ideological and political education into intelligent electronic technology curriculum, and hopes to put forward constructive suggestions on the research and innovation path.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

At this stage, network technology is developing rapidly. The resources in the network are massive, and a large number of resources are distributed in a decentralized and heterogeneous manner. With the continuous expansion of the application scope of distributed technology, it can provide effective scheme guidance for resource application. Combined with the current situation of network teaching platform and relevant functional requirements, it is very necessary to apply distributed technology. Taking DFS technology as an example, this paper studies the shared resource management scheme of this technology in network storage, and studies the specific application effect and path of DFS technology in distributed network teaching platform.