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 this paper, a study developed at the University of Seniors in Aragón is presented. The Sono-libro, used as an innovative resource, is assessed in the proposal with an educational and pedagogical purpose. The aim is to understand the motivational and learning perception variation after the incorporation of the Sono-libro in the sample. In this quantitative longitudinal design study, the listening habits of the participants are comparatively analyzed at two moments: The first data collection took place before the implementation of the proposal, and the second collection occurred after the proposal. The sample consists of 116 subjects, with 64.16% being women and an average age of 66 years of age. Data was obtained through a validated ad hoc questionnaire judged by experts. The results of the data collections showed an increase in both motivation and perception of the learning obtained, indicating the benefits of incorporating digital resources into contexts of adult students.

Taking the 13 years pure artificial forest Phoebe chekiangensis and heterogeneous mixed forests in Tiantong mountain, Zhejiang Province as the research object, the characteristics of stand development, tree competition differentiation, tree height/breast diameter ratio and dominant wood growth were compared and analyzed from the perspective of ecology. The results show that compared with pure forests, the growth advantages of heterogeneous mixed-age forests were significant. Average breast diameter growth of stand increased 1.8%; the growth of single plant wood accumulation increased 7.4%. The relationship between tree height and diameter showed that the high growth of Phoebe chekiangensis individuals in the heterogeneous mixed forest was significantly promoted, and the high growth of the tree was 8.4% higher than that of pure forest. 1–5 grade wood scale sizes Phoebe chekiangensis in heterogeneous mixed forests and pure forests are ranked grade 3 (43.7%) > grade 2 (26.5%) > grade 4 (15.7%) > grade 1 (12.9%) > grade 5 (1.2%); grade 3 (34.7%) > level 2 (25.6%) > level 4 (20.0%) > level 1 (18.2%) > level 5 (1.2%); the straight-diameter structure shows a normal distribution, and the degree of differentiation of pure forests is greater than that of heterogeneous forests. The dominant trees of Phoebe chekiangensis pure forest and heterogeneous forest accounted for 18.2% and 12.9% of the total number of plants respectively, providing a reserve of 51.1% and 35.4% respectively, reflecting the contribution of dominant trees caused by the self-thinning effect.

The impact of human activities on the quality of urban environment has become increasingly prominent and urban soil pollution problems on the health of local residents also gradually prominent. In addition, the study of heavy metal pollution in urban surface soil is an important part of the evolution model of urban geological environment so it is necessary to analyze the heavy metal pollution in urban soil. In this paper, the data of the given samples are processed and analyzed by MATLAB software and EXCEL spreadsheet. The three - dimensional image model and the planar model of metal element space are established by interpolation method. The spatial distribution of eight kinds of heavy metal elements in the city is presented in detail. For the urban environment, especially the macro-grasp of soil pollution, regulation provides a simple and accurate three-dimensional spatial distribution model of pollutants. Combined with data analysis of the urban area of different areas of heavy metal pollution to make a preliminary judgment. The data show that in the five types of cities, heavy soil pollution is the most serious in industrial areas. A method of imagination of the data analysis is boldly used and then combined with the distribution map, they found a source of pollution. For the spatial distribution of heavy metal elements, this paper uses EXCEL to calculate the data and MATLAB to map the data which showed a detailed and intuitive distribution map according to the distribution map can be analyzed in different areas of pollution; For the second question, this paper uses a method of design to deal with the data, part of the data for the results of the more effective show to determine the cause of pollution. For the third question, this article will be more serious pollution or a wider range of local screening, analysis, and then speculate the location of pollution sources. For other pollution information, this article is based on the modeling process encountered in the thought of the factors given.

Lettuce (Lactuca sativa L.) is the main leafy vegetable grown in Brazil. Its productivity and quality are limited by the growing season, the nearby environment and the type of cultivar adopted. The objective of this work was to verify at different times of the year the best planting environment for lettuce cultivation in a semi-humid tropical climate. For this purpose, an experiment was set up in three different seasons (October–November 2014, January–March, May–July 2015). The experimental design was randomized blocks, in a 3 × 3 × 2 factorial arrangement, consisting of three seasons, three cultivars (cvs. Vera^®, Tainá^® and Rafaela^®) and two growing environments (low tunnel with beds protected with mulching consisting of soil protection with plastic fabric covering, and beds without protection or conventional cultivation) and four replicates per treatment. Plant biomass, stem length, head diameter, number of leaves per head and crop productivity were evaluated as response parameters. The results showed that the May–July period favored biomass production, head diameter and productivity. Despite the similarity between varieties, the variety Vera^® is more productive in biomass, number of leaves per head, stem length and productivity. The low tunnel planting system with mulching is adequate under the conditions evaluated for lettuce cultivation. This system in the May–July period favors a superior development in the characteristics biomass, head diameter and productivity, if compared to conventional cultivation during the October–November period.

The article presents an analysis of the main causes and social consequences of the transformation of employment in the conditions of the transition of the world economy to post-Fordism/neoliberalism at the end of the 20th century. The author discusses the main methodological approaches to the study of this problem and also dwells in detail on the analysis of such important consequences of the transformation of the labour sphere as the increase in the vulnerability of workers’ employment, the growth of inequality, the weakening of the strength of trade unions, etc.