Communication is considered to be significant to universities: provide students updated information to make appropriate choices and decisions during their learning process; and promptly feedback to contribute to building a better educational and training environment; improve institutional governance efficiency. Communication tools used in universities are diverse in forms and contents. This study focuses on two popular forms, which are policy communication (communication of policies and laws on higher education) and internal communication (communication about professional activities and community activities of the university). The theoretical framework has been developed and a survey was conducted to collect opinions of 450 students from many universities representing 3 regions of Vietnam, including: Vietnam National University, Hanoi (VNU) (Northern region); The University of Danang (UD) (Central region); Vietnam National University, Ho Chi Minh City (VNU-HCM) (Southern region). The results show that the policy communications of these universities are not effectively implemented. The findings suggest innovations for managers to improve communication effectiveness and governance efficiency in these higher education institutions.

With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

Despite having a strategic position in supporting the Indonesian economy, the productivity of SME’s is still suboptimal. The increase in the number of SME’s has not been followed by increased competitiveness due to various limitations experienced by this sector. In an effort to provide a comprehensive picture in improving the performance of food processing SME’s in developing countries such as Indonesia, the purpose of this study was to examine the function of product innovation, internet marketing, and brand identity in shaping competitive advantage having an impact on business performance. This research is focused on food processing SME’s in the city of Bogor. The number of samples used was 100 SME’s. The sampling method used the non-probability sampling method with a snowball sampling technique. The data obtained were analyzed using the Structural Equation Model (SEM). Based on the age characteristic of business actors, the majority of business actors were 40–50 years old, of which 52% had their final formal education at high school level. As many as 61% of respondents had attended business training. Based on the results of the Partially Least Square (PLS) SEM analysis, it was found that product innovation, internet marketing and brand identity all had a significant positive effect on competitive advantage and business performance. The influence of brand identity on competitive advantage had the greatest effect, with a value of 0.451. This study contributes to existing research by examining the determinants of the business performance of processed food SME’s through the holistic model offered. This research is innovative because the business raises new issues related to internet marketing by SME’s and investigates them empirically.

Despite the proliferation of corporate social responsibility (CSR) studies, it is accruing academic interest since there still remains a lot to be further explored. The purpose of the study is to examine whether/how CSR perception affect employee/intern thriving at work and its mediator through perceived external prestige in the hospitality industry. Data from 501 hospitality industry employees and interns in China were collected using a quantitative survey consisting of 35 questions. Statistical findings showed that CSR perception and thriving at work were positively related. Additionally, perceived external prestige partially mediated the connection between CSR perception and thriving at work. Furthermore, the study found that hotel interns generally exhibited lower levels of CSR perception and thriving at work compared with frontline or managerial staff. The study underscores the importance of collaborative efforts between hotel practitioners and university educators to enhance CSR perception and promote thriving among hotel interns. By prioritizing the improvement of CSR perception and thriving at work, the hotel sector can potentially mitigate workforce shortages and reduce high turnover rates.

Map is the basic language of geography and an indispensable tool for spatial analysis. But for a long time, maps have been regarded as an objective and neutral scientific achievement. Inspired by critical geography, critical cartography/GIS came into being with the goal of clarifying the discourse embedded in cartographic practice. Power relationship challenges the untested assumption in map representation that is taken for granted. After more than 40 years of debate and running in, this research field has initially shown an outline, and critical cartography/GIS has roughly formed two research directions: the deconstruction path mainly starts from the identity of cartography subject and the process of map knowledge production, and analyzes the inseparable relationship between cartography and national governance and its internal power mechanism respectively; the construction path mainly relies on cooperative mapping and anti-mapping to realize the reproduction of map data. Domestic critical cartography/GIS research has just started, and it is necessary to continue to absorb the achievements of critical geography and carry out research in different historical periods. The deconstruction research of different types of maps also needs to strengthen the in-depth bridging between the construction path and the deconstruction path, and to be more open to the public. Impartial map application research, and actively apply the research results to social practice.