The study aims to investigate the relationship between ESG (Environment, Social, Governance) performance on bank value when moderated by loan loss reserves. Using all 11 Thai listed banks for the period 2017–2021, data were collected from Bloomberg database, the official website of the Stock Exchange of Thailand (SETSMART), and Bank of Thailand, totalling 55 observations. The selected CAMEL indicators served as the control variables. Multiple linear regression and conditional effect analyses were executed using Tobin’s Q as a bank value. This study carefully tested the validity of the dataset, including fixed and random effects. The research outcomes demonstrate the interaction between ESG performance and loan loss reserves has a notably negative effect on the association between ESG performance and bank value. Subsequent analysis reveals that the negative influence of ESG performance on bank value is more pronounced with higher levels of loan loss reserves. These findings have important implications for bankers, investors, and policymakers, offering insights into the dynamics of ESG and loan loss reserves considerations.

Several studies have investigated Islamic endowment (Waqf), but less attention has been given to the application of legal principles of Islamic objectives in the regulation and management of Islamic endowments in Muslim communities. The primary focus of this study is to explore the legal implementation of Maqasidush-Shari’ah or otherwise known as the Objectives of Islamic Law, as evidenced in Islamic charitable endowments. This study employs an analytical research approach (ARA), systematic literature review (SLR) and content analysis (CA) to demonstrate and evaluate how the Waqf institution can be revitalized in contemporary times, drawing parallels with its effective implementation during the formative years of Islam, rooted in the principles of Maqasidush-Shari’ah. The results demonstrate that the efficacy of Waqf typically stems from the societal advantages it offers, derived from the safeguarding of faith, property, life, honour, and lineage, which are fundamental of Maqasidush-Shari’ah or objectives of Islamic law. The study further demonstrated that Islamic endowment has various benefits such as providing grant to the social development and interests to the public. However, various challenges such as knowledge deficit in the application of Shari‘ah principles in Waqf, lack of a developed framework for managing various types of Waqf among others are identified. Nonetheless, effective regulation and management of Waqf applications of Islamic objectives on Waqf. In conclusion, this study has underscored the significant contributions of the Islamic endowment system across various spheres, including social welfare, scientific advancements, economic prosperity, and healthcare, all of which align with the objectives of Islamic legal principles encapsulated in Maqasidush-Shari’ah. Hence, the research ultimately proposes several favourable elements that could bolster the resurgence of Waqf in contemporary times, reviving its significance and societal impact. It is therefore suggested that the stakeholders should enhance understanding of the policies, legal principles, and governance structures governing Waqf as an Islamic charitable foundation, substantiated by Islamic objectives (Maqasidush-Shari’ah).

The R3A Route represents a collaborative initiative involving the governments of Thailand, Laos, and China aimed at bolstering connectivity along the North-South Economic Corridor, as a vital component of the Greater Mekong Subregion Economic Cooperation Program (GMS). Since its inception in 2008, this endeavor has substantially enhanced the logistical framework between Thailand, Laos, and China. However, it has also revealed an imbalance in the benefit distribution of value chains within the tourism industry. One of the fact that, local stakeholders in each country often leverage their home country’s advantages, leading to the exploitation of counterparts with lower capacity in other nations. This unfair utilization goes against the initial intentions of fostering collaboration among these countries. Given China and its development as a starting point for tourism and its popularity among tourists traveling this route, this study provides a comprehensive analysis of China’s policy and insights of its influences on R3A tourism development in Laos and Thailand. The study constructs a content analysis with an umbrella of stakeholder analysis based on reliable data and is cross-verified through data triangulation. The findings lead to recommendations aimed at making Thai-Lao-Chinese tourism cooperation more sustainable and effective.

This article aims to elucidate governance primarily from the perspective of collaboration and leadership in managing disasters. This article studies the case of Indonesia, a country with frequent and complex nature of disasters, located on the Pacific Ring of Fire to analyze its disaster management system and draw out implications from its experience. The method used is a qualitative comprehensive and systematic review from national and international earthquake occurrences. The finding is that Indonesia is simultaneously carrying out disaster management which is not contradictory but complementary. The importance of collaboration is imposed and recommendations are offered on rectifying collaborative activities’ value. Modern leadership strategies suggest that acquire their power from effective strategies and transformational power rather than standard operating procedures. This paper provides lessons on how to organize earthquake management through aspects of collaboration and leadership effectively. The author suggests optimizing the potential of the community by providing special assistance to increase disaster management efforts.

Strengthening the integration of elementary school mental health education and moral education is of great significance in comprehensively cultivating students' ideological and moral qualities as well as values. In order to fully implement quality education, schools need to carry out diversified teaching in conjunction with family forces to further optimize the integration effect of elementary school mental health education and moral education, cultivate high-quality talents for the country and society, and contribute to the construction of socialism with Chinese characteristics in the new era. This paper discusses the integration strategy of elementary school mental health education and moral education.

The content of flavonoids in mesophyll cells of wheat was studied under the condition of enhanced UV-B radiation intensity. In this experiment, four groups of six days of control were treated with He-Ne laser group (L), enhanced UV-B radiation group (B), He-Ne laser and UV-B combined treatment group (B + L ), Normal light group (CK). Since the flavonoids carry some unsubstituted hydroxyl or glycosyl groups, it is a polar compound. By the 'similar compatibility' principle, they have some level of solubility in polar solvents, such as methanol, ethanol, n-butanol, propanol, and water. In this experiment, 70% ethanol was used to extract flavonoids. Finally, the total content of flavonoids in mesophyll cells was determined by visible spectrophotometry. The OD value of flavonoids was determined by rutin reagent 'The standard curves because rutin is a representative of flavonoids, it scavenging the role of free radicals significantly. The results showed that when the UV-B UV radiation intensity was enhanced, the content of flavonoids in wheat mesophyll cells increased, that is, the content of flavonoids in wheat leaves was higher than that in UV-B Strength was positively correlated. The results showed that the content of flavonoids in the mesophyll cells of the four control groups was the same as that of the B group> BL group> CK group> L group. With the prolonging of the treatment time of wheat, the content of flavonoids in wheat leaves at jointing-booting stage was significantly higher than that in seedling stage and panicle stage. This means that flavonoids are a protective substance that absorbs UV-B in plants, that is, the absorption of UV-B by flavonoids reduces the damage of UV-B to organs in plants [8] [10]; UV-B The smaller the damage, the less the content of flavonoids; laser damage caused by UV-B have a certain role in the repair. In this study, we further studied the effect of enhanced UV-B radiation on the content of flavonoids in mesophyll cells of wheat. The effects of UV-B radiation on the content of flavonoids in wheat were studied. Whether it has a very important significance for wheat has become a stress [5].