From Transparency to Accountability: A Review of Measurement Approaches in Vietnamese Higher Education

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Accountability has become a central condition of university autonomy, yet it is often measured through its most visible component: publicly available information. This critical narrative review examines how accountability has been conceptualised and measured in higher education and considers the implications for Vietnam during the transition from Circular 36/2017/TT-BGDDT to Circular 09/2024/TT-BGDDT. The review synthesises scholarship on higher education governance, public accountability, quality assurance, performance measurement, and transparency assessment, together with Vietnamese legal and empirical literature. It distinguishes transparency from the wider accountability relationship, compares five measurement families, and identifies recurring validity problems involving proxy indicators, attribution, composite scores, and compliance-oriented behaviour. The Vietnamese policy transition sharpens disclosure requirements by introducing a mandatory annual report, a specific publication deadline, an update rule, a five-year retention period, and an explicit clarity criterion. However, stronger disclosure rules do not by themselves demonstrate answerability, stakeholder dialogue, correction, or organisational learning. To address this gap, the article proposes a three-layer measurement direction: information existence, timeliness, and substantive information quality. The framework supports reproducible web-based assessment while preserving a clear inferential boundary between disclosure compliance and accountability as a broader governance process. The review concludes that Vietnam needs longitudinal, evidence-based measurement that combines document audits with process and stakeholder evidence if regulatory transparency is to develop into meaningful public accountability.

Effects of Different Rates of Potassium Application on Growth and Yield of Soybean

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Soybean is an important legume crop valued for its high protein and oil content, but its productivity is often limited by poor soil fertility and environmental stresses. This study aimed to determine the optimum potassium application rate for improving soybean growth and yield under the agroecological conditions of Kabul, Afghanistan. A field experiment was conducted during the 2025 growing season at the Research Farm of the Faculty of Agriculture, Kabul University, using a randomized complete block design with five potassium levels (0, 25, 50, 75, and 100 kg ha⁻¹) and three replications. Standard agronomic practices were applied uniformly throughout the experiment. Data were collected on plant height, branches per plant, pods per plant, total seeds per plant, 100-seed weight, and grain yield, and analysed using STAR software with the least significant difference test at the 5% probability level. Potassium application had no significant effect on vegetative growth traits, including plant height and number of branches per plant. However, it significantly improved yield components and grain yield. The application of 75 kg K ha⁻¹ produced the highest number of pods per plant, greatest 100-seed weight, and maximum grain yield, whereas increasing the rate to 100 kg K ha⁻¹ resulted in reduced yield. The findings indicate that potassium application enhances soybean productivity primarily through improved yield components rather than vegetative growth. It is concluded that 75 kg K ha⁻¹ is the optimum potassium rate for maximizing soybean yield under the agroecological conditions of Kabul, Afghanistan.

Psychometric Evaluation of an Applied Mathematics Examination Instrument Based on The Rasch Model

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Administering the same examination to students from different programs can result in uneven measurement of competence and potentially flawed academic decisions. In many vocational settings, psychometric reviews of examination instruments are uncommon, increasing the risk of inaccurate evaluation. This study investigates the Applied Mathematics Final Semester Examination (FSE) instruments in the Mechanical Engineering Department, Bali State Polytechnic, through the Rasch model. The data came from 206 students who answered 40 multiple-choice questions. The test was delivered online via the institutional e-learning system but taken in the classroom. Winsteps 5.9 was used to assess construct validity, reliability, separation indices, item difficulty in relation to ability, and Differential Item Functioning (DIF) across programs. Demonstrates that the instrument meets all psychometric standards. Nine components that didn’t fit nonetheless showed the planned construct. The separation indices were 3.46 and 6.18, and the person and item reliability were both over 0.90. The major dimension explained more than 63% of the variation, which indicated that it was one-dimensional. Usually, the difficulty levels were right for the students, but not at the extremes. Eight things suggested that there might be bias. The result is a one-of-a-kind Rasch evaluation of a vocational mathematics FSE that combines reliability, unidimensionality, and DIF analysis.  It can be used as a model for other situations and to make vocational math tests fair, valid, and reliable.

The Effects of AI-Enhanced Task-Based Language Teaching on Tenth Graders’ English-Speaking Skills: A Study at a High School

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The integration of Artificial Intelligence (AI) into English language teaching has created more opportunities for students to help them enhance their English-speaking skills. The study aimed to investigate the effects of AI-enhanced Task-Based Language Teaching (TBLT) on the English-speaking skills of tenth graders and to explore their perceptions of AI-supported task-based speaking activities at a high school in Ho Chi Minh City, Vietnam. A quasi-experimental design was employed involving 79 tenth graders from two classes. The experimental group (n = 40) received AI-enhanced TBLT, while the control group (n = 39) received the standard TBLT throughout a 12-week intervention. A quantitative method was used to collect the data from pre- and post-speaking tests, while qualitative data were collected through a questionnaire and semi-structured interviews. Quantitative data were analyzed using descriptive and inferential statistics. Qualitative data were examined via content analysis. The findings revealed that the experimental group demonstrated greater development in their speaking performance than the control group. Students also expressed their positive and negative perceptions of AI-enhanced task-based speaking activities when they utilized their AI tools in speaking activities. The findings suggested that the integration of AI tools into the TBLT method could enhance students’ English-speaking skills and promote positive learning experiences, despite some challenges in Vietnamese high schools.

Comparison of the Yield of Buckwheat (Fagopyrum esculentum) Varieties under the Climatic Conditions of Kabul

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Buckwheat is gaining attention as a promising crop because of its nutritional value and ability to grow under diverse environmental conditions. This study investigated the performance of three buckwheat varieties Common Buckwheat, Devyadka, and Zyloni under the agro-climatic conditions of Kabul during the 2025 growing season. The field experiment was carried out at the Research Farm of the Faculty of Agriculture, Kabul University, using a randomized complete block design with four replications across two contrasting field environments. Several growth characteristics, including plant height, leaf number, leaf width, and number of branches per plant, together with total biomass and 100-seed weight, were evaluated. The results revealed that plant height, leaf number, leaf width, and total biomass varied significantly among the varieties and between environments, with a clear interaction between genotype and environmental conditions. These findings indicate that the growth and productivity of buckwheat are strongly influenced by the environment in which each variety is cultivated. In contrast, the number of branches per plant and 100-seed weight remained relatively stable across environments, suggesting that these traits are less affected by environmental variation. Among the tested varieties, Devyadka produced the greatest vegetative growth and biomass under favourable conditions but showed greater sensitivity to environmental changes. Common Buckwheat maintained consistent performance across both environments, demonstrating strong adaptability and stable productivity, while Zyloni displayed moderate performance with reasonable stability. The study concludes that environmental conditions play an important role in determining buckwheat performance in Kabul. Considering both yield potential and stability, Common Buckwheat is the most suitable variety for cultivation under the variable agro-climatic conditions of the region.

Neutron Economy and the Thorium Fuel Cycle in Thorium Molten Salt Reactors: A Systematic Review

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This study investigates neutron economy and the thorium fuel cycle within Thorium Molten Salt Reactors to evaluate their potential for sustainable nuclear energy production. Using a Systematic Literature Review (SLR) methodology, this study synthesized recent research published between 2020 and 2026, while also using selected foundational sources from 1960 onward for core nuclear-theory parameters. Data were analyzed using a qualitative and comparative approach, focusing on thorium-232 conversion pathways, uranium-233 production mechanisms, and neutronic performance parameters. The findings indicate that U-233 is a superior fissile fuel for the thorium cycle, exhibiting a high neutron reproduction factor of 2.28 for thermal neutrons and 2.50 for fast neutrons, which supports efficient fuel breeding. The thorium cycle offers significant environmental and security benefits, including a substantial reduction in long-lived transuranic actinides and enhanced proliferation resistance due to the presence of uranium-232, which emits high-energy gamma radiation. Furthermore, TMSR technology provides inherent safety through a negative temperature coefficient and the ability for online fuel processing to remove gaseous fission products.
Unlike previous review studies, this research integrates neutron economy, U-233 purity, breeding ratio, salt chemistry, and reactor safety into a unified conceptual framework, providing a comprehensive analytical perspective for the evaluation of thorium molten salt reactors. The study concludes that while the thorium-uranium cycle is a highly effective alternative for improving neutron efficiency and long-term sustainability, successful commercial deployment depends on achieving U-233 purity levels of approximately 85%. Additionally, further research is required to address remaining challenges in structural materials, salt redox chemistry control, and fuel reprocessing.

When a Hemangioma is not a Hemangioma: Diagnostic Challenges in Infantile Soft Tissue Masses

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Infantile fibrosarcoma’s are the most common soft tissue sarcomas in infants under the age of one, and also have an excellent survival rate. However, these tumors also have a propensity to grow rapidly, and as such, require prompt evaluation and intervention to avoid negative outcomes, such as increased local invasion, more extensive surgical resections or amputations, as well as the potential risk for distant spread. This case report describes the presentation of an infantile fibrosarcoma that was initially misdiagnosed as an infantile hemangioma. Two conditions that can present very similarly in both clinical and radiologic evaluation, but require very different treatment strategies. Through our case presentation, we aim to highlight the importance of vigilance and accuracy during diagnostic work-up to ensure swift intervention for patients with potentially sinister underlying diagnoses.

The Effects of Behaviour-Based and Cognition-Based Interventions on Work-Life Balance Outcomes among Workforce in Indonesia

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Work-life balance has become increasingly important within the changing employment environment. However, evidence on how employees actively regulate the boundary between their professional and personal roles continues to be shaped largely by studies from Global North and office-based settings. This study investigates the influence of behaviour-based and cognition-based personal interventions on the three dimensions of work-life balance outcomes: work-related, nonwork-related, and stress-related. Adopting a quantitative, cross-sectional, and explanatory approach, data were gathered through a self-administered online survey from 427 employees representing various industries across Indonesia. Multiple linear regression models were then estimated, corresponding to each outcome dimension. The results showed that all models were statistically significant and that both intervention types were statistically significant to predict the three outcome domains. Behaviour-based interventions produce the strongest effect, particularly for work-related outcomes (β = 0.635) and stress-related outcomes (β = 0.625). Cognition-based intervention also contributes significantly, with their largest effect found for nonwork-related outcomes (β = 0.340). The work-related outcomes model has the strongest explanatory power with an adjusted R2 of 0.809. Overall, the findings indicate that behavioural and cognitive interventions operate as complementary mechanisms and broaden the relevance of previous studies’ findings of personal-intervention framework in the wider multisector workforce in Indonesia.

Financial Ratios and Corporate Governance as Determinants of Financial Distress Probability: Evidence from Indonesian Manufacturing Firms

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This study aims to examine the effects of financial ratios and corporate governance on the probability of financial distress among manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2025 period. Financial ratios are represented by profitability, liquidity, leverage, and activity ratios, while corporate governance is proxied by the proportion of independent commissioners. This study employed a quantitative research approach using secondary data obtained from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sample consisted of 900 firm-year observations selected through purposive sampling. Data were analyzed using binary logistic regression to estimate the probability of financial distress. Prior to hypothesis testing, the model was evaluated through multicollinearity testing, overall model fit, Hosmer–Lemeshow goodness-of-fit test, classification accuracy, receiver operating characteristic (ROC) analysis, and the Nagelkerke R-square coefficient. The results reveal that profitability, measured by Return on Assets (ROA), and activity ratio, measured by Total Asset Turnover (TATO), have a significant negative effect on the probability of financial distress, indicating that firms with higher profitability and more efficient asset utilization are less likely to experience financial distress. Conversely, leverage, measured by the Debt-to-Equity Ratio (DER), has a significant positive effect, suggesting that greater reliance on debt financing increases the likelihood of financial distress. In contrast, liquidity, measured by the Current Ratio (CR), and corporate governance, proxied by the proportion of independent commissioners, do not have a statistically significant effect on financial distress. The findings highlight that profitability, leverage, and asset utilization are key determinants of financial distress, whereas short-term liquidity and board independence are insufficient to explain financial distress among Indonesian manufacturing firms. These findings provide valuable insights for corporate managers, investors, creditors, and policymakers in identifying early warning indicators of financial distress and strengthening corporate financial sustainability.