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.

In the process of constructing and building the industry English curriculum system in the new era, higher education institutions should clarify the corresponding curriculum teaching focus and direction, analyze, optimize, and improve the defects and deficiencies in the English curriculum teaching system. They should also combine refined and beneficial teaching ideas and strategies, innovate existing teaching methods, and integrate more ideological and political elements into curriculum teaching, to achieve more efficient teaching guidance for students. This article briefly analyzes and explores the strategies for constructing the English course system for waterway transportation and maritime management majors at present.

With the faster pace of China’s opening to the outside world, the contacts between Chinese enterprises and Portuguese speaking countries are becoming more and more frequent. Under this trend, how to further improve the quality of Portuguese classroom teaching is related to the development of students, enterprises and the long-term development of the whole country. This paper mainly focuses on the two aspects of “the main problems existing in Portuguese classroom teaching” and “the improvement countermeasures of Portuguese classroom teaching”. Combined with the current situation of Portuguese teaching, this paper puts forward targeted reform measures, in order to further optimize the Portuguese teaching system, with “student development”, “enterprise development” and take “national development” as the ultimate goal to cultivate a large number of high-quality Portuguese talents to the society.

With the development of teaching reform, how to optimize funding and education activities from the perspective of "Great Ideological and Political Education" and improve accuracy has become a focus. From the analysis of the current teaching development situation, the guiding role of ideological and political education in funding precision education activities has been very obvious. To better enhance the effectiveness of funding education, actively optimize the precision of funding education, and innovate the way related activities are carried out, which is an inevitable choice for better education work. Based on this, this article mainly studies the precise methods of funding education under the perspective of "Great Ideological and Political Education", for reference only.

This study aims to scrutinize specific long-term sustainability industrial indicators in Thailand as a representative of an emerging economy. The study uses a Bloomberg database comprising all Thai listed companies on the Stock Exchange of Thailand from 2013 to 2023. The research employs a two-step Generalized Method of Moments (GMM) statistics to assess the enduring impact on industrial sustainability. These results provide consistent, significant and positive relationships between asset turnover and sales with all industrial sustainability. The results additionally reveal that some other factors may moderate industrial sustainability but reveal the GDP growth rate and institutional shareholders are less likely to be corporate sustainability to all indicators. The results provide insight into valuable guidance to management teams, financial statements’ users, investors and other stakeholders on designing effective operations and investment strategies to improve sustainability.

This project analyzes the evolution of the manufacturing sector in Portugal from 2009 to 2021, focusing on the variations in the number of active companies across various subcategories, such as food, textiles, and metal product industries. The goal of this analysis is to understand the dynamics of growth and contraction within each sector, providing insights for companies to adjust their market and operational strategies. Key objectives include analyzing the overall evolution in the number of companies, identifying subcategories with notable changes, and providing a comprehensive analysis of observed trends and patterns. The study is based on data from PORDATA 2024, and the research employs temporal trend analysis, linear and quadratic regression, and the Pareto representation to identify patterns of growth and decline. By comparing annual data, the project uncovers periods of growth and decline, allowing for a deeper understanding of the sector’s dynamics. The findings also highlight variations in periods of economic crises and during the Covid-19 pandemic, and recommendations for action are presented to support businesses resilience and continuity. These results are valuable for companies within the manufacturing sectors analyzed and policy makers, guiding strategic decisions to navigate the complexities of the market dynamics and to ensuring long-term organizational sustainable success.