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.

This paper aims to investigate local communities’ participation in eco-tourism projects by using the community of Situ Cisanti located in Tarumajaya Village, West Java as a case. Data were gathered through observation, in-depth interviews, and documentation analysis. Observations and in-depth interviews were conducted simultaneously for two months, from September to October 2021. In-depth interviews were conducted with 15 informants from the elements; village government officials of Tarumajaya, Perhutani, and local communities who participated in the Situ Cisanti eco-tourism project, which was completed through a documents analysis. According to the findings, local community participation in Situ Cisanti eco-tourism consists of conservation and economic participation. Conservation participation is demonstrated by their participation in restoration and greening activities such as reforestation, etc. in Situ Cisanti and its surroundings, whereas economic participation is demonstrated by the establishment of stalls, culinary, coffee, souvenir, and homestay businesses as a result of Situ Cisanti eco-tourism. Furthermore, the existence of this eco-tourism has empowered women because new business opportunities that arise are not only run by men but also by women. As a result, this study implies that the participation of local eco-tourism communities not only has an impact on empowering conservation knowledge and economics, but it can also imply women empowerment.

This research focused on the design and implementation of the flipped classroom approach for higher mathematics courses in medical colleges. Out of 120 students, 60 were assigned to the experimental group and 60 to the control group. In the continuous assessment, which included homework and quizzes, the average score of the experimental group was 85.5 ± 5.5, while that of the control group was 75.2 ± 8.1 (P < 0.05). For the final examination, the average score in the experimental group was 88.3 ± 6.2, compared to 78.1 ± 7.3 in the control group (P < 0.01). The participation rate of students in the experimental group was 80.5%, significantly higher than the 50.3% in the control group (P < 0.001). Regarding autonomous learning ability, the experimental group spent an average of 3.2 hours per week on self-study, compared to 1.5 hours in the control group (P < 0.005). Other potential evaluation indicators could involve the percentage of students achieving high scores (90% or above) in problem-solving tasks (25.8% in the experimental group vs. 10.3% in the control group, P < 0.05), and the improvement in retention of key concepts after one month (70.2% in the experimental group vs. 40.5% in the control group, P < 0.01). In conclusion, the flipped classroom approach holds substantial promise in elevating the learning efficacy of higher mathematics courses within medical colleges, offering valuable insights for educational innovation and improvement.

This paper investigates the evolving clustering and historical progression of “Asian regionalisms” concerning their involvement in multilateral treaties deposited in the United Nations system. We employ criteria such as geographic proximity, historical connections, cultural affinities, and economic interdependencies to identify twenty-eight candidate countries from East Asia, Southeast Asia, South Asia, and Central Asia for this empirical testing. Using a social network analysis approach, we model the network of these twenty-eight Asian state actors alongside 600 major treaties from the United Nations system, identifying clusters among Asian states by assessing similarities in their treaty participation behavior. Specifically, we observe dynamic changes in these clusters across three key historical eras: Post-war reconstruction and transformation (1945–1968), Cold War tensions and global transformations (1969–1989), and post-Cold War era and globalization (1990–present). Employing the Louvain cluster detection algorithm, the results reveal the evolution in cluster numbers and changes in membership status throughout the world timeline. The results also identify the current situation of six distinct Asian clusters based on states’ inclinations to engage or abstain from multilateral treaties across six policy domains. These findings provide a foundation for further research on the trajectories of Asian regionalisms amidst evolving global dynamics and offer insights into potential alliances, cooperation, or conflicts within the region.