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 research study aims 1) to create a structural equation model for sports sponsorship of halal products in Thailand and 2) to examine the direct and indirect influence of variables that are components of the structural equation model for halal products, specifically in the context of becoming a sports sponsorship for halal products in Thailand. The study focused on a sample group of Thai Muslims interested in watching and following the news and participating in Thai sporting events. The researcher chose a sample size of 400 participants from this population, excluding backup data gathering and data analysis, to ensure the questionnaire’s quality and dependability. The results of the data analysis from the structural equation model created show that it is consistent with empirical data. The results of the statistical hypothesis test reveal that the level of religious adherence and the level of awareness of entering into sponsorship have both direct and indirect influences on consumer attitudes and purchase intentions with statistical significance at 0.01. It can also be identified that if a sponsor increases awareness among Muslim viewers through branding or product presentations in events that feature halal symbols or indicate compliance with religious standards, it will lead to a more positive attitude and higher purchase intentions. This insight can be applied to marketing promotion in administrative regions or countries where the majority of the population is Muslim.

Background: The prevalence of anxiety among college students is a growing global concern, with a median prevalence of 32%. This study addresses the need for effective interventions within an educational policy framework to alleviate anxiety and promote mental health among college students. Objective: The study aims to evaluate the impact of breathing relaxation exercises and tactile art therapy on college students’ self-understanding and psychological well-being, providing reference information for policies and practices in mental health education. Methods: We enrolled 10 college students from X University in South Korea, dividing them into an experimental group and a control group. The experimental group underwent 10 sessions of breathing exercises and tactile art therapy, while the control group received standard psychological counseling. Pre- and post-tests assessed breathing function, self-understanding, and psychological well-being. Results: The experimental group demonstrated significant improvements in breathing function, particularly in forced vital capacity (FVC), and in psychological well-being, as measured by the Psychological Well-Being Scale (PWBS). Sub-factors such as safety, goal orientation, and self-acceptance within self-understanding, self-acceptance, positive relationships, purpose in life, and environmental mastery within psychological well-being, showed notable enhancements. In contrast, the control group did not show significant effects in terms of FVC and FEV1（p > 0.05）, and there were no statistically significant differences in the various sub-factors of self-understanding and psychological well-being. Conclusion: The study demonstrates that integrating breathing relaxation exercises and tactile art therapy into educational policy can significantly reduce anxiety and enhance the psychological well-being of college students. These findings suggest that such interventions can be effective components of a comprehensive educational policy aimed at improving student mental health.

This article focuses on studying how transportation connectivity affects Vietnam’s trade with Association of Southeast Asian Nations (ASEAN) countries. By using a gravity model, the article applies fixed effects (FE) and random effects (RE) to analyze panel data on trade, GDP, tariffs, border effects, and indicators. The number represents Vietnam’s transport connectivity with ASEAN countries from 2004 to 2021. Research results show that transport connectivity hurts Vietnam’s trade with other countries. ASEAN. The article proposes solutions for the Government and Vietnamese export enterprises to promote intra-ASEAN trade in the direction of increasing the added value of Vietnam’s imported and exported goods within ASEAN countries and balancing between Developing intra-ASEAN and foreign trade.

Air cargo transportation accounts for less than 1% of the global trade volume, yet it represents approximately 35% of the total value of goods transported, highlighting its strategic importance in trade and economic development. This study investigates the relationship between domestic air cargo transport in Brazil and key macroeconomic variables, focusing on how regional economic dynamism, logistical infrastructure, and population density impact the country’s development. Using a panel data regression model covering the period from 2000 to 2020, the study analyzes the evolution of air cargo transportation and its role in redistributing economic growth across Brazil’s regions. The findings emphasize the key factors influencing the air cargo sector and demonstrate how these factors can be leveraged to optimize public policies and business strategies. This research provides valuable insights into the relevance of air cargo transportation for regional and national development, particularly in emerging economies like Brazil, offering guidance for the formulation of strategies that promote balanced economic growth across regions.

The COVID-19 epidemic has given rise to a new situation that requires the qualification and training of teachers to operate in educational crises. Amidst the pandemic, online training has emerged as the predominant approach for delivering teacher training. The COVID-19 pandemic has created potential opportunities and challenges for online training, which may have a long-lasting impact on online training procedures in the post-pandemic era. This study aims to determine the primary potential and constraints of online training as seen by instructors. The Technology Acceptance Model (TAM) identified online training opportunities and challenges by examining the to-be-applied behavioral intention variables that influence trainees. These variables include individual, system, social, and organizational factors. The study has applied the Phenomenological technique to address the research issues, using the Semi-structured interview tool to get a comprehensive knowledge of the online training phenomena amongst the pandemic. A total of seven participants were selected from a list of general education teachers at the Central Education Office of the Education Department in Bisha Governorate. These people were deliberately selected because of their high frequency of completing training sessions throughout the epidemic. A series of interviews was conducted with these participants. The findings indicated that the primary prospects included both equal opportunities and digital culture within the individual factors, enrollment in training programs and variation in training programs across organizational characteristics, the use of digital material and electronic archiving within the system variables, engaging in the exchange of personal experiences, providing constructive criticism, and fostering favorable communication within the realm of social factors. However, the primary obstacles included deficiencies in digital competencies, compatibility of trainees’ attributes, and dearth of desire as per individual factors, the temporal arrangement of training programs, as well as the lack of prior preparation and preparedness within the realm of organizational factors. Other challenges included the absence of trainer assessment, limited diversity of training exercises, and technological obstacles within the system factors, and ultimately the absence of engagement with the instructor, and lack of engagement with peers are within the social variable.