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 global economy, in the face of increasing business competition, it is more difficult than ever for brands to approach consumers and persuade them to consume. In the commercial environment, the competition between enterprises is essentially the competition of brands, and the competition of brands must first carry out the competition of brand image. Brand image carries the mission of information dissemination and value creation and plays an important role in business behavior. How to improve customer purchase intention by optimizing brand image and greatly promote the development of business through brand image is the purpose of this study. The construction and application of brand image not only covers all the characteristics of the brand, but also the focus of consumers’ attention when choosing brands and products. This paper comprehensively uses the systematic theories and methods of art design, marketing and consumer psychology and behavior as support, and adopts research methods such as literature data to explore and study the field of brand image. This study finds that customer perception of brand image directly affects customer purchase intention. At present, there are relatively few researches on how brand image can empower business. Through the study of “optimizing brand image to improve customer purchase intention”, this paper focuses on the direction of brand image empowering business, broadens the research breadth and depth in the field of brand image, and enrichis the research achievements in the field of brand image.

Depression is a mental disorder caused by various causes with significant and persistent depressed mood as the main clinical feature, and is the most common mental illness worldwide and in our country. The number of patients with depression worldwide was as high as 350 million in 2017, and the number of patients with depression in our country was nearly 100 million in 2019. The greatest danger of depression is self-injurious and suicidal behaviour, and this behaviour carries a high medical burden. Medication is the most costly treatment for depression in China, and while it is an effective way to treat patients with depression, it has many side effects and poor patient compliance. Non-pharmacological treatments commonly used in clinical practice include physiotherapy and psychotherapy. Physiotherapy is commonly used in non-convulsive electroconvulsive therapy, but its clinical efficacy is uncertain and it can also cause adverse effects such as heart failure and arrhythmias, which are poorly tolerated by patients. Psychotherapy is also a common non-pharmacological therapy. Cognitive therapy is a common form of psychotherapy, but the cycle of cognitive therapy is too long, the cost to the patient is high, and the patient’s cognitive ability has certain requirements. Music therapy is a combination of art and science. It is a cross-discipline that combines body, movement, dance and psychology and is a method of psychotherapy that has biological, psychological and social functions to compensate for deficiencies. Music therapy sees a fundamental connection between mind and body and emphasises that what affects the body also affects the mind. When mind-body integration is lacking, individuals will suffer from a variety of psychological disorders. Therefore, the core principles of music therapy emphasise that holistic individual health is embodied in the integration of mind and body, that body movement is expressive and communicative, and that music therapy uses body movement as a method of assessing the individual and as a means of clinical intervention.

Creative cities as a study discipline have garnered extensive attention and research in theory and practice as a practical approach to urban revitalization and sustainable development. This study conducted a systematic review of academic research on creative cities. Utilizing the visual analysis tools Citespace and VOSviewer, a comprehensive analysis was performed on 570 relevant articles from the Web of Science database. This study analyzed the most influential publications, authors, journals, institutions, and countries within the sample. The investigation spans various disciplinary domains, including geography, environment, culture, and others. Additionally, an exploration of the structure and characteristics of co-cited references was undertaken to enhance our understanding of the theoretical foundations of creative cities research further. Among these, the focal points of the study encompass urban development, urban policies, and the challenges faced. Finally, through co-occurrence analysis of keywords and examining the evolutionary process, the study forecasted that future trends will focus on the practical application of cities to enhance the urban image and improve urban governance from multi-dimensional perspectives such as creativity-related cultural places, public art, and so forth, exploring novel models of creative cities from case to universal. The results of this study can support scholars in grasping the development trends and exploring focal points.

The quality of indoor classroom conditions influences the well-being of its occupants, students and teachers. Especially the temperature, outside acceptable limits, can increase the risk of discomfort, illness, stress behaviors and cognitive processes. Assuming the importance of this, in this quantitative observational study, we investigated the relationship between two environmental variables, temperature and humidity, and students’ basic emotions. Data were collected over four weeks in a secondary school in Spain, with environmental variables recorded every 10 minutes using a monitoring kit installed in the classroom, and students’ emotions categorized using Emotion Recognition Technology (ERT). The results suggest that high recorded temperatures and humidity levels are associated with emotional responses among students. While linear regression models indicate that temperature and humidity may influence students’ emotional experiences in the classroom, the explanatory power of these models may be limited, suggesting that other factors could contribute to the observed variability in emotions. The implications and limitations of these findings for classroom conditions and student emotional well-being are discussed. Recognizing the influence of environmental conditions and monitoring them is a step toward establishing smart classrooms.

This paper provides a comprehensive review of equity trading simulators, focusing on their performance in assuring pre-trade compliance and portfolio investment management. A systematic search was conducted that covered the period of January 2000 to May 2023 and used keywords related to equity trade simulators, portfolio management, pre-trade compliance, online trading, and artificial intelligence. Studies demonstrating the use of simulators and online platforms specific to portfolio investment management, written in English, and matching the specified query were included. Abstracts, commentaries, editorials, and studies unrelated to finance and investments were excluded. The data extraction process included data related to challenges in modern portfolio trading, online stock trading strategies, the utilization of deep learning, the features of equity trade simulators, and examples of equity trade simulators. A total of 32 studies were included in the systematic review and were approved for qualitative analysis. The challenges identified for portfolio trading included the subjective nature of the inputs, variations in the return distributions, the complexity of blending different investments, considerations of liquidity, trading illiquid securities, optimal portfolio execution, clustering and classification, the handling of special trading days, the real-time pricing of derivatives, and transaction cost models (TCMs). Portfolio optimization techniques have evolved to maximize portfolio returns and minimize risk through optimal asset allocation. Equity trade simulators have become vital tools for portfolio managers, enabling them to assess investment strategies, ensure pre-trade compliance, and mitigate risks. Through simulations, portfolio managers can test investment scenarios, identify potential hazards, and improve their decision-making process.