Client-Auditor Relationship: Challenges and Ethical Dilemmas in Vietnam

/in /by

This study examines the challenges and ethical dilemmas that auditors face in maintaining independence in Vietnam, addressing a gap in previous research, which has primarily focused on quantitative studies. The study aims to explore how client pressure, conflicts of interest, and cultural norms influence the integrity of audits and to identify the strategies auditors use to navigate these challenges. Using a qualitative research approach, based on 36 semi-structured interviews and two focus group discussions, the findings reveal significant challenges and ethical dilemmas in the client-auditor relationship in Vietnam, including client pressure to modify audit opinions, conflicts of interest, and ethical concerns related to gifts and hospitality. These issues threaten auditor independence, particularly for smaller audit firms. The results highlight the need for stricter regulatory oversight, enhanced ethical education, and firm-level policies to safeguard audit quality and professional integrity in Vietnam’s evolving financial landscape.

Review of Chemical Kinetics in Oxidation Reactions Involving Thallium (III) and Polymer-Supported Chromium (VI) in Acidic Media

/in /by

The results of multiple kinetic and mechanistic studies on the oxidation of alcohols and hydrazides using polymer-supported chromium(VI) and thorium(III) in acidic conditions are summarized in this study. These investigations reveal the underlying reaction orders, thermodynamic parameters, mechanistic routes, and variables such as pH, solvent polarity, dielectric constant, and chloride concentration. Cr(VI)-supported systems function with zero-order kinetics, whereas Tl(III)-mediated oxidations follow non-radical routes, including the creation of intermediate complexes. The paper emphasizes the importance of precisely manipulating reaction parameters in providing valuable insights into the chemical kinetics of redox systems, utilizing polymer-supported chromium (VI) and thorium (III) in acidic conditions, which are summarized.

The Cult of Resilience and Sustainability or The Crisis of Human Emancipation: Exploration and Analytical Inferences of nowadays VET through the lens of Marcuse’s Critical Theory

/in /by

This article critically examines the prevailing utilitarian orientation of Vocational Education and Training (VET) in the discourse of resistance and sustainability that impose a cult of Vocationalism through the lens of Herbert Marcuse’s critical theory. It explores how the systemic influence of technological rationality, reinforced by marketdriven imperatives, stabilize steadily a conformist, one-dimensional society that suppresses critical consciousness and human emancipation. Centralizing on key concepts such as false needs, reification, and repressive tolerance, the analysis reveals how current VET practices often serve to reproduce systemic domination under the well-intentioned guise of neutrality, resilience, sustainability and efficiency. The article appeals for a transformative reimagining of VET—one that moves beyond instrumental skills to profoundly cultivate critical reflection, democratic engagement, and human dignity. The integration philosophical and ethical inquiry into curricula, promoting learner agency, and encouraging normative questioning of technological and societal systems, a liberatory and purified of cliché model of VET can be realized—aimed not solely at labour market integration but at breeding autonomous individuals capable of remodelling the shape of a more just and realistically sustainable future.

Relationship between Work Posture and Musculoskeletal Disorders among Farmers in North Metro, Lampung Province

/in /by

Musculoskeletal disorders (MSDs) are a high prevalence health problem in the farming population with a significant impact on productivity and quality of life. This study aims to analyze the relationship between work posture and the risk of MSDs complaints in farmers in North Metro District, Lampung Province. This study used a cross-sectional design with quantitative analysis conducted in April-July 2025 on 329 farmers in North Metro District using stratified random sampling technique. The research instruments included Nordic Body Maps for MSDs screening and Anthropometric Workplace Biomechanical Assessment questionnaire for work posture assessment. The results of the Nordic Body Maps questionnaire showed 41.3% of respondents experienced a high risk of MSDs with a homogeneous distribution of complaints in all anatomical segments. Non-ergonomic work postures were mostly in the slightly high category (45.6%). The analysis showed that there was a relationship between work posture and the risk of MSDs complaints ((p-value <0.005, OR 68.933, 95% CI 26.521-179.171)). Comprehensive interventions through ergonomic modifications, optimal posture education, and lifestyle management are needed to mitigate the prevalence of MSDs in the farming population.

Road Management Policy Formulation Strategy for Sustainable Development

/in /by

This study is a discussion of development in the perspective of the Provincial Road Management System (PRMS) which is closely related to the formulation of government policies. The strategy for formulating road management policies for sustainable development involves various aspects that are integrated with other aspects such as economic, social, and environmental. This includes planning, construction, and maintenance of efficient, safe, and environmentally friendly roads, and involves community participation. This study is formulated with two main objectives; 1) formulating the form of road management policy formulation for sustainable development, and 2) outlining the strategy for managing sustainable road development and having an impact on the community. Based on these two objectives, the relevant approach used is the Provincial Road Management System (PRMS). This study uses a literature review method with a descriptive analysis by applying the Theory of Sustainable Development by Gro Harlem Brundtland. The results of this study indicate that there are at least nine points, namely, Spatial Planning, Sustainable Road Development, Sustainable Road Management, Community Participation, Increasing Public Awareness, Public Transportation Development, Technology Application, Local Industry Development, and Environmental Impact Control. Road management policies for sustainable development need to be formulated early with various considerations in order to produce an optimal formulation that can be used for road management, especially for sustainable regional development.

Investigating The Impacts of Book Reading on Lexical Improvement of EFL Freshmen: A Case Study at Nguyen Tat Thanh University

/in /by

The study examines the impacts of book reading on the vocabulary improvement among EFL freshmen at Nguyen Tat Thanh University. To be proficient in global communication and integration, lexical enlargement holds a significant value for language learners. The aim of this study is to investigate the use of quantitative and qualitative methods to comprehensively conduct the influences of book reading on lexical enhancement. Its participants include 55 students aging from 18 to 20. Its data have been collected through the questionnaire and the in-depth interview. Its results shows the effectiveness of book reading on lexical enhancement in the aspects of building students’ reading habits, guiding them some reading strategies, instructing them different types of materials, sharing reading experiences among students, and fostering them to save time for reading frequently. The study also gives some suggestions to both teachers and learners in developing vocabulary through reading books. From that, it contributes to changing their viewpoints in lexical teaching and learning at Nguyen Tat Thanh University.

Examining The Global Trends of Environmental Literacy: A Systematic Literature Review and Bibliometric Analysis

/in /by

This study conducts a systematic literature review (SLR) and bibliometric analysis to assess the trajectory of research on environmental literacy. By examining 661 articles from the Scopus database spanning from 1990 to 2025, the study reveals key developments and emerging trends in the field. Utilizing VOSviewer software for data visualization, the analysis identifies significant patterns in publications, collaboration networks, and influential contributors to the field. The findings highlight the predominant contribution of the United States, with major academic institutions such as the University of California and Harvard T.H. Chan School of Public Health at the forefront. The study reveals a notable increase in publications after 2010, particularly from 2020 onwards, reflecting the growing global recognition of environmental literacy. This research underscores the importance of addressing environmental challenges, including climate change and biodiversity loss, through effective education and policy integration. Despite the dominance of research from Western countries, the study calls for greater representation from regions such as Asia, Africa, and Latin America. The study’s contributions are threefold: it advances the theoretical understanding of environmental literacy, introduces an integrative research methodology, and provides practical insights for educators, policymakers, and environmental organizations. These findings lay the foundation for future research and the development of strategies to foster environmental literacy and promote sustainability globally.

The Effect of the Problem-Based Learning Model Assisted by Flipbook Media on Learning Outcomes and Critical Thinking Skills of Grade VI Students in Pancasila Education at Public Elementary Schools

/in /by

The learning of Pancasila Education at Kunir Lor 01 Public Elementary School still faces several challenges. Student learning outcomes have not yet reached optimal levels, and their critical thinking skills remain relatively low. The learning process is still dominated by teacher-centered approaches, with heavy reliance on textbooks as the sole teaching resource, while the use of innovative learning models and media remains limited. Addressing these issues requires the implementation of learning strategies that can actively engage students and foster higher-order thinking. This research aims to examine the influence of the Problem-Based Learning (PBL) model supported by Flipbook media in improving student learning outcomes and critical thinking skills. The study employed a true experimental design with a Pretest-Posttest Control Group Design involving grade VI students at Kunir Lor 01 Public Elementary School. The research instrument consisted of tests administered both before and after the intervention. Data analysis was conducted using the independent samples t-test with the assistance of SPSS 27 for Windows. The results demonstrated that students in the experimental group, who were taught using the PBL model integrated with Flipbook media, achieved higher average scores in both learning outcomes and critical thinking compared to the control group. Hypothesis testing further confirmed these findings, showing significance values of 0.000 for learning outcomes and 0.006 for critical thinking skills, both below the threshold of 0.05. These results indicate significant differences between the experimental and control groups. In conclusion, the integration of the PBL model with Flipbook media has a positive and significant effect on enhancing both the learning outcomes and critical thinking skills of elementary school students. This suggests that innovative and student-centered learning approaches are essential to improve the quality of Pancasila Education.

Evaluation of Clinical Pharmacist Led Guidance on Treatment Outcomes, Treatment Adherence & Quality of Life Among T2DM Patients Attending Endocrinology Out Patient Department in a Tertiary Care Hospital

/in /by

Clinical pharmacist‐led guidance was evaluated in a 6‑month prospective observational study of 90 T2DM patients at a tertiary care hospital. Participants were distributed into test (Group A; n = 45) and control (Group B; n = 45) groups. Group A received structured clinical pharmacist counselling on medication regimens, adherence, lifestyle modifications, and ADR monitoring, whereas Group B received standard care. Outcomes measured at baseline and 2 months included glycaemic profiles, lipid profile, medication adherence (MARS‑10), and quality of life (WHOQOL‑BREF). Group A exhibited significant improvements in FBS, PPBS, medication adherence, and quality of life physical and psychological domains. HbA1c and lipid profile showed favourable but non‑significant trends. No major ADRs were reported. These findings support integration of pharmacist‑led guidance and care in chronic disease management.

Evaluation of Jamsostek Mobile Application (JMO) Using the UTAUT2 Model: A Study on BPJS Ketenagakerjaan Users in Jakarta

/in /by

This study explores the adoption of the Jamsostek Mobile (JMO) application in Jakarta, a digital initiative by BPJS Ketenagakerjaan aimed at enhancing access to social security services. Using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework, this research examines key factors influencing user adoption, including trust in e-government, Performance Expectancy, Effort Expectancy, Habit, and Social Influence. Data was collected from 400 participants in Jakarta through a structured questionnaire. The findings reveal that Trust in e-Government, Habit, Performance Expectancy, Effort Expectancy, and Social Influence significantly impact JMO adoption, with Trust and Habit emerging as strong predictors of continued usage. However, digital inequality and low awareness remain challenges to broader adoption. This study highlights the importance of trust, habit, and ease of use in fostering e-government adoption, particularly in developing countries like Indonesia. The insights derived offer valuable guidance for optimizing the JMO application and advancing digital government initiatives.