Edelweiss Applied Science and Technology
type: channel
description: It is a interdisciplinary journal that is indexed by Scopus/Scimago and Google Scholar. Impact Scopus Indexed Scimago (Q3) 1.952 2yr mean citedness (OpenAlex)
publisher: learning Gate
language: en-US
publication name: Edelweiss Applied Science and Technology
issn: 2576-8484
items: Research on the influence of entertainment on consumer deep engagement in brand-hosted live streaming: The moderating effect of knowledge level and psychological ownership
items: Beyond green practices: A systematic review of mechanisms and boundary conditions shaping sustainable performance in the Chinese context
items: Research on the sustainable development of winter sports from the perspective of cultural resources
items: Promoting gender equality in large enterprises in Slovakia: The perspective of human resource professionals and managers
items: Developing STEM competencies for pre-service mathematics teachers
items: Corporate governance and CSR reporting: CSRI evidence from 26 listed Vietnamese banks (2014–2024)
items: Internal control in the autonomy mechanism: A study at Vietnamese public universities
items: Why do resilient supply chains not always perform better? Evidence from Lebanese SMEs in a crisis-affected emerging economy
items: Experimental investigation on a thermoelectric cooler to evaluate the efficiency of a passive temperature harmonization device
items: Inclusive leadership and project success: Mediating and moderating effects
items: Priority needs assessment for digital citizenship competency development of secondary school administrators under provincial administrative organizations in Northeastern Thailand
items: The pedagogical social contract in the AI ERA: Explicit usage guidelines as instructional anchors for student course satisfaction
items: A study of the actual use of the Thai MOOC open learning service
items: Developing a collaborative problem-solving instrument: A skills-based rubric in mathematics learning
items: Study on the effects of upper respiratory tract infection, adenoid hypertrophy, and environmental factors on allergic rhinitis
items: Applying artificial intelligence to forecast the market capitalization of global companies based on ESG and financial indicators
items: Understanding employee cybersecurity behavior: The role of information security policies, organizational culture, and theory
items: Risk management in small and medium enterprises: A case study in the Republic of North Macedonia
items: A stakeholder-based confirmatory factor analysis of a smartwatch innovation management model for holistic older adult health care in Thailand
items: Digital transformation and sustainable firm performance in global manufacturing: A systematic review
items: Improving the efficiency of livestock farm wastewater treatment with combined anaerobic reactor and anaerobic filter technology
items: Nutritional assessment of composite postnatal diets formulated from traditionally fermented cereal blends
items: Intrathecal baclofen for neuropathic pain in spinal cord injury: A systematic review
items: The impact of artificial intelligence and digital social media on business model innovation: Literature review and mechanism analysis
items: Item analysis of a reading comprehension test using the Rasch model for EFL learners
items: Enhancing LSTM prediction accuracy through hybrid feature engineering: An LSTM-based model for load forecasting of industry in Thailand
items: Effects of generative AI-supported feedback on academic writing quality in senior secondary education
items: Digital employee experience as a strategic driver of engagement and performance: Evidence from the airline industry
items: https://learning-gate.com/index.php/2576-8484/article/view/12426
items: Employee engagement and the blind spots of managerial accounting: A narrative review
items: Enhancing customer satisfaction through digital banking: A structural equation model approach
items: The impact of IFRS adoption and IFRS readiness on businesses’ global value chain participation: A case study in Vietnam
items: Bridging education and global apprenticeship through a work-based learning approach in language and soft-skills training
items: Leveraging human capital for product innovation: The mediating role of online presence among micro and small enterprises in a developing economy
items: Low-power integration technology and energy efficiency optimization of chip packaging for AIoT underwater vehicles
items: Institutional support and teaching practices for students with intellectual disabilities in inclusive schools in Indonesia
items: Pedagogical communication in early childhood education practice: Factors shaping future teachers’ interaction skills with 5-6-year-old preschool children
items: A study on environmental climate and communicative competence among university students in Shandong Province, China
items: Moderate deficit irrigation improves agronomic performance of quinoa (Chenopodium quinoa Willd.) compared to full irrigation in the central highlands of Peru
items: Validating a six-pillar framework for restaurant entrepreneurship: Evidence from Thailand’s dynamic food sector

Research on the influence of entertainment on consumer deep engagement in brand-hosted live streaming: The moderating effect of knowledge level and psychological ownership
type: item
description: With the rapid development of brand-hosted live streaming, the live commerce ecosystem has shifted from a super-streamer-dominated model to a more decentralized, brand-driven approach. Drawing on the Stimulus–Organism–Response (S-O-R) model and Brand Co-Creation Theory, this study aims to examine how entertainment in brand-hosted live streaming influences consumer deep engagement through immersive experience, while also testing the moderating roles of knowledge level and psychological ownership. A quantitative survey was conducted, yielding 544 valid responses, and multiple regression analysis was employed to test the proposed hypotheses. The findings indicate that entertainment has a significant positive effect on consumer deep engagement. Immersive experience plays a mediating role in this relationship. Moreover, knowledge level and psychological ownership significantly moderate the relevant pathways. This study extends the application of the S-O-R framework in the context of brand-hosted live streaming and provides practical implications for optimizing entertainment-oriented strategies to enhance consumer deep engagement.
creator: Lingfei Wang
creator: Chun-Shuo Chen
rights: Copyright (c) 2026
date: 2026-02-27
publication date: 2026-02-27
volume: 10
number: 3
starting page: 1
ending page: 14
doi: 10.55214/2576-8484.v10i3.12281

Beyond green practices: A systematic review of mechanisms and boundary conditions shaping sustainable performance in the Chinese context
type: item
description: Organizations increasingly adopt green organizational practices, yet previous studies offer limited explanations for when and how these practices translate into sustainable performance, particularly in the Chinese context. Addressing this gap, this study conducts a PRISMA-guided systematic literature review of 336 peer-reviewed empirical studies drawn from Web of Science, Scopus, and CNKI. Through thematic synthesis, the review consolidates fragmented evidence into an integrated framework. The findings reveal that existing studies are primarily grounded in four theoretical perspectives: resource-based, institutional, leadership, and relational. Meanwhile, the green practices influence sustainable performance through two interdependent pathways: a capability pathway centered on green innovation and organizational capabilities, and a cultural-psychological pathway centered on organizational culture, identity, and employee states. Evidence further indicates that sustainable leadership functions as a critical boundary condition by shaping strategic attention, resource allocation, and implementation consistency, thereby explaining performance variation across firms. The study concludes that green practices create performance potential but require leadership activation and employee enactment to generate sustained outcomes. Practically, the findings suggest that organizations should prioritize leadership-driven, culturally embedded sustainability strategies rather than relying solely on technical or compliance-based initiatives.
creator: Yuxin Tian
creator: Sukanya Chaemchoy
creator: Pruet Siribanpitak
rights: Copyright (c) 2026
date: 2026-02-27
publication date: 2026-02-27
volume: 10
number: 3
starting page: 15
ending page: 31
doi: 10.55214/2576-8484.v10i3.12283

Research on the sustainable development of winter sports from the perspective of cultural resources
type: item
description: This paper discusses the sustainability of winter sports development in the long run, considering cultural resources as one of the main criteria, along with infrastructure and technology. The study combines Resource-Based Theory, Cultural Resource Theory, and Sustainable Development Theory to examine the effect of cultural resources on the sustainability of winter sports. The article uses survey data collected from 869 individuals, including winter sports fans, spectators, and organizers across different climatic regions in China, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that cultural resources have a significant impact on enhancing public participation (b = 0.629, p < 0.001) and directly influence the development process (b = 0.285, p < 0.001). The relationship between cultural resources and sustainability is mediated by public participation, which has a strong indirect effect (b = 0.229, p < 0.001). This association is further moderated by climatic conditions, with stronger effects in colder areas (b = 0.421) than in temperate ones (b = 0.198). The research presents a novel approach to winter sports management, emphasizing culturally and climate-sensitive strategies for sustainable development.
creator: Shanshan Lyu
creator: Abadan Jasmon
rights: Copyright (c) 2026
date: 2026-02-27
publication date: 2026-02-27
volume: 10
number: 3
starting page: 32
ending page: 48
doi: 10.55214/2576-8484.v10i3.12284

Promoting gender equality in large enterprises in Slovakia: The perspective of human resource professionals and managers
type: item
description: The article examines how human resources (HR) professionals and managers in large industrial enterprises in Slovakia perceive gender equality, focusing on awareness, perceived fairness, and experiences with obstacles in implementing equality policies. Gender equality is particularly important in large enterprises, as they employ many people, influence their work and personal lives, and serve as role models for other, often dependent, enterprises. Perceptions of gender equality differ across cultures, reflecting societal values, norms, and structures rather than a universal concept. The research is based on a questionnaire survey, and a descriptive approach was chosen to answer the research questions, defining the research framework. The findings show that the majority of HR professionals and managers are familiar with the issue of gender equality and consider it important, but differences in the perception of this issue persist between men and women. Women more often report only partial awareness, experiences of unequal treatment, and limited career opportunities compared to their male colleagues. The research brings both theoretical and practical implications for the field of HR management and diversity management, especially in the promotion of gender equality, policy making, internal communication, and the development of an inclusive organizational culture in large companies.
creator: Veronika Jurenková
creator: Zdenka Gyurák Babeľová
creator: Natália Vraňaková
creator: Miloš Čambál
rights: Copyright (c) 2026
date: 2026-02-27
publication date: 2026-02-27
volume: 10
number: 3
starting page: 49
ending page: 58
doi: 10.55214/2576-8484.v10i3.12285

Developing STEM competencies for pre-service mathematics teachers
type: item
description: In the context of ongoing educational reform in Vietnam, STEM education has emerged as a significant direction in mathematics teacher preparation. This study investigates the current state and effectiveness of developing STEM competencies among pre-service mathematics teachers through an experimental–control pre-test–post-test design conducted at Hai Duong University (Hai Phong, Vietnam). The participants included over 200 undergraduate students majoring in Mathematics Education from cohorts K13, K14, and K15 who engaged in STEM-integrated course modules. Data were collected through questionnaires, classroom observations, analysis of learning products, and competency assessments. The findings indicate significant improvements in students’ STEM competencies after the intervention, particularly in real-world problem solving, the design of integrated instructional activities, and the application of technology in mathematics teaching (p < 0.05). Nevertheless, some students continued to face challenges in meaningfully integrating mathematical concepts with scientific and engineering contexts. The study provides empirical evidence supporting the implementation of STEM-oriented instructional models in mathematics teacher education and offers recommendations to enhance STEM competency development in university-level teacher preparation programs.
creator: Thi Thu Ha Nguyen
creator: Van Hai Doan
creator: Van Thanh Thi Nguyen
creator: Nguyen Thi Hong Gam
rights: Copyright (c) 2026
date: 2026-02-27
publication date: 2026-02-27
volume: 10
number: 3
starting page: 59
ending page: 72
doi: 10.55214/2576-8484.v10i3.12286

Corporate governance and CSR reporting: CSRI evidence from 26 listed Vietnamese banks (2014–2024)
type: item
description: This study examines how financial and governance structures affect the degree of corporate social responsibility (CSR) disclosure made by 26 Vietnamese listed commercial banks between 2014 and 2024. The study uses content analysis from sustainability and annual reports to create a CSR disclosure index (CSRRRI) with seven criteria based on the surplus resources perspective, legitimization theory, and stakeholder theory. FEM, REM, and FGLS models were used to analyze the panel dataset of 286 observations; FGLS was selected to handle autocorrelation and heteroskedasticity. The findings demonstrate that the degree of CSR disclosure is positively and statistically significantly impacted by bank size (STA) and return on assets (ROA). Alternatively, net interest margin (NIM) and return on equity (ROE) are negatively impacted. The percentage of foreign members (FOROWN) and non-executive members (COMPNED), two governance variables, are not statistically significant. Overall, the primary factors influencing CSR transparency in the Vietnamese context are organizational size and financial capability, while the board of directors' oversight function is still quite small. The policy ramifications highlight the necessity of strengthening the board of directors' substantive role, standardizing reporting in accordance with international standards, and improving the ESG legal framework to promote transparency and the banking system's sustainable growth.
creator: Ha Nguyen Viet
creator: Vinh Phung The
creator: Hien Nguyen Minh
rights: Copyright (c) 2026
date: 2026-03-02
publication date: 2026-03-02
volume: 10
number: 3
starting page: 73
ending page: 88
doi: 10.55214/2576-8484.v10i3.12299

Internal control in the autonomy mechanism: A study at Vietnamese public universities
type: item
description: This study investigates the interaction between internal control (IC) and the autonomy mechanism and its impact on the operational performance of Vietnamese public universities. The paper is based on Agency theory, Contingency theory, and previous studies to build the research model. A questionnaire was developed, distributed, and collected from leaders, officials, lecturers, and staff of Vietnamese public universities, selected using random sampling. Quantitative analysis methods employed include Cronbach's Alpha, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM). The research results indicate that the autonomy mechanism enhances the influence of internal control on organizational performance. However, unlike previous studies, the findings suggest that managerial autonomy has a minor negative impact on the performance of public universities. Based on the results, the paper proposes instructive recommendations for governmental agencies and universities in setting internal controls to improve performance within the context of the autonomy mechanism.
creator: Thi Thu Trang Pham
creator: Thi Thanh Hoa Nguyen
creator: Thu Huyen Pham
creator: Thi Nhung Dao
rights: Copyright (c) 2026
date: 2026-03-02
publication date: 2026-03-02
volume: 10
number: 3
starting page: 89
ending page: 102
doi: 10.55214/2576-8484.v10i3.12300

Why do resilient supply chains not always perform better? Evidence from Lebanese SMEs in a crisis-affected emerging economy
type: item
description: Despite its prominence in supply chain management research, supply chain resilience does not consistently deliver the performance benefits it is often assumed to generate. This study challenges the prevailing assumption that resilience is inherently performance-enhancing by empirically examining the conditions under which resilience contributes to organizational outcomes. Drawing on Dynamic Capabilities Theory and survey data from small and medium-sized enterprises (SMEs) operating in a crisis-affected emerging economy, the study investigates the interrelationships among supply chain resilience, sustainability, and performance. Using structural equation modeling (SEM), the findings reveal that resilience alone does not improve firm performance. Instead, its performance effects materialize only when resilience is deliberately translated into sustainability-oriented practices encompassing economic, environmental, and social dimensions. Supply chain sustainability is found to fully mediate the resilience–performance relationship, providing empirical evidence of a resilience–performance paradox. By reconceptualizing sustainability as a value-conversion mechanism rather than a complementary outcome, this study advances resilience theory beyond adaptive capacity and clarifies why resilience investments may fail to yield returns in volatile contexts. The findings offer critical insights for both scholars and practitioners by demonstrating that resilience without strategic sustainability integration risks becoming a costly capability rather than a source of sustained performance advantage, particularly for resource-constrained firms operating under persistent disruption.
creator: Maya Khalil
creator: Mohamed Abou El-Naga
creator: Mohamed Shehata
rights: Copyright (c) 2026
date: 2026-03-02
publication date: 2026-03-02
volume: 10
number: 3
starting page: 103
ending page: 117
doi: 10.55214/2576-8484.v10i3.12301

Experimental investigation on a thermoelectric cooler to evaluate the efficiency of a passive temperature harmonization device
type: item
description: This study evaluated the efficiency of a passive thermal homogenization device (aluminum tube) designed to optimize the temperature profile in a thermoelectric cooler (TEC) box. An experimental approach was considered, comparing a standalone TEC1-12706 Peltier module with a system integrated with an aluminum tube. Both configurations operated under natural convection with passive thermal management on the TEC hot side. The introduction of the aluminum tube led to a temperature reduction of 10°C inside the tube compared to 5°C in the rest of the enclosure, creating two distinct thermal zones. The results showed that the COP value increased from 35% to 250%, with an average gain of 80%, compared to the module without the aluminum tube. Although the absolute Coefficient of Performance (COP) remains lower than that of active systems, the incorporation of the aluminum tube significantly mitigates thermal stratification within the storage medium. These results underscore the potential of this approach for sustainable cooling applications in energy-constrained regions, primarily due to reduced mechanical complexity and enhanced system robustness.
creator: Akilou Alles
creator: Pali Kpelou
creator: Essowè Mouzou
creator: Gagnon Koffi Apedanou
creator: Damgou Mani Kongnine
rights: Copyright (c) 2026
date: 2026-03-04
publication date: 2026-03-04
volume: 10
number: 3
starting page: 118
ending page: 130
doi: 10.55214/2576-8484.v10i3.12315

Inclusive leadership and project success: Mediating and moderating effects
type: item
description: This study aims to investigate, via empirical means, how inclusive leadership (IL) affects project success (PS), considering the moderating influence of person-job fit (PJF) and the mediating role of project team member silence (PTMS). Data were collected using a questionnaire with a convenience sampling technique. Five hundred employees and project managers working in different project-based organizations in Pakistan's twin cities of Rawalpindi and Islamabad were chosen to complete the questionnaire. Using SPSS, data were analyzed, and correlation and regression analyses were performed for the relationships in the study. The MACRO process was deployed for testing mediation and moderation in the current research. Results revealed that inclusive leadership has a positive relationship with project success, and project team member silence mediated this relationship. Furthermore, person-job fit moderated the relationship between project team member silence and project success. Although leadership has been widely discussed in literature, and there has been growing interest among researchers in related studies, empirical evidence for the relationship between inclusive leadership and project success remains scarce. Many existing studies are based on non-project companies, leaving a gap in understanding how inclusive behavior can influence project outcomes. The current research fills this gap by deploying a quantitative technique to validate data from project-based organizations in the twin cities of Pakistan.
creator: Shaikh Aqeeb Ur Rehman
creator: Shahid Mehmood
creator: Shiza Shahid
creator: Adnan Adnan
creator: Aribah Saleem
rights: Copyright (c) 2026
date: 2026-03-04
publication date: 2026-03-04
volume: 10
number: 3
starting page: 131
ending page: 150
doi: 10.55214/2576-8484.v10i3.12316

Priority needs assessment for digital citizenship competency development of secondary school administrators under provincial administrative organizations in Northeastern Thailand
type: item
description: This research examines the components of digital citizenship competency and evaluates the priority development needs among secondary school administrators within Provincial Administrative Organizations in Northeastern Thailand. Using a quantitative survey design, data were gathered from a stratified random sample of 582 educational personnel. The instrument assessed current and ideal states across five key domains: Digital Ethics, Communication, Literacy, Security, and Participation. Data analysis involved calculating means, standard deviations, and the Modified Priority Needs Index (PNI). Results indicated that the overall current competency level was moderate (3.36), while the desired level was at the highest (4.60). Notably, Digital Literacy was identified as the most urgent area for development (PNI = 0.44), followed by Digital Security and Digital Ethics. Conversely, Digital Communication and Participation showed lower priority indices. These findings highlight a significant gap in technical and normative skills compared to interaction skills. Therefore, strategic policies should focus on improving digital literacy, security, and ethical foundations to better empower educational administrators amid ongoing digital challenges.
creator: Pruchya Surasa
creator: Thanomwan Prasertcharoensuk
creator: Parnpitcha Kanjug
rights: Copyright (c) 2026
date: 2026-03-04
publication date: 2026-03-04
volume: 10
number: 3
starting page: 151
ending page: 158
doi: 10.55214/2576-8484.v10i3.12317

The pedagogical social contract in the AI ERA: Explicit usage guidelines as instructional anchors for student course satisfaction
type: item
description: The increasing use of generative AI in higher education has raised concerns about how instructional guidance shapes students’ learning experiences. While AI tools are becoming widely accessible, uncertainty regarding acceptable use may influence satisfaction, learning anxiety, and trust. This study examined the effects of explicit generative AI usage guidelines in undergraduate general education courses using a quasi-experimental design. Students were divided into an experimental group (n = 150) that received explicit AI usage guidelines and a comparison group (n = 147) that did not. Independent-samples t-tests revealed statistically significant differences across all measured variables. Students in the experimental group reported significantly higher overall course satisfaction (t = 5.34, p < .001), greater course understanding (t = 5.21, p < .001), and higher instructor trust (t = 5.67, p < .001). Furthermore, they experienced significantly lower perceived assignment burden (t = −4.32, p < .001) and learning anxiety (t = −4.11, p < .001). These findings indicate that the educational impact of generative AI depends less on technology availability than on pedagogical framing. Explicit guidelines serve as instructional anchors that support clarity, trust, and psychological stability in higher education.
creator: Jungin Kwon
rights: Copyright (c) 2026
date: 2026-03-05
publication date: 2026-03-05
volume: 10
number: 3
starting page: 159
ending page: 167
doi: 10.55214/2576-8484.v10i3.12323

A study of the actual use of the Thai MOOC open learning service
type: item
description: Access online courses, and they can be studied anywhere, anytime. The Thai government supports the use of Thai MOOC (Massive Open Online Courses) as part of Thailand’s 20-year national strategy to build competitiveness, emphasizing new ways of learning by creating the Thai MOOC Open Learning Service. This platform provides useful information to all users for accessing learning in their fields of interest. Thai MOOC offers a safe environment for individuals from diverse backgrounds to acquire valuable knowledge. This model benefits Thai MOOC by providing a system that offers a clearer picture of overall users, including the Thai Cyber University and lectures within the Thai MOOC system. Data collection and analysis employed a mixed-method approach. Qualitative research involved 21 experts in Thai MOOC, with expert consensus achieved through the rough set Delphi approach. Quantitative research gathered data from 800 actual Thai MOOC users. The analysis utilized both descriptive and inferential statistical methods. The results identified seven key factors: 1) Knowledge Sharing, 2) Thai MOOC Features, 3) Motivation and Usage, 4) Perceived Usefulness, 5) Perceived Ease of Use, 6) Attitude Toward Use, and 7) Actual Use. These factors are essential for Thai MOOC developers to understand user attitudes and improve the platform accordingly.
creator: Mark Erik Nele Kolenberg
creator: Chetneti Srisa-An
rights: Copyright (c) 2026
date: 2026-03-05
publication date: 2026-03-05
volume: 10
number: 3
starting page: 168
ending page: 183
doi: 10.55214/2576-8484.v10i3.12324

Developing a collaborative problem-solving instrument: A skills-based rubric in mathematics learning
type: item
description: Collaborative problem-solving is essential in mathematics education, yet many students face challenges due to a lack of effective assessment tools that adequately measure these skills. The existing approaches often overlook the integration of structured assessments, resulting in a significant gap in understanding how to cultivate and evaluate collaborative problem-solving abilities in students. This study aims to address these identified issues by developing a collaborative problem-solving instrument grounded in a skills-based rubric specifically for mathematics learning. Using a Research and Development (R&D) approach following the procedural framework of Borg and Gall, the study created a comprehensive assessment tool designed to enhance the measurement of collaborative problem-solving skills. Validation through Lawshe’s formula resulted in a content validity index of 0.99, confirming the instrument’s reliability. Practicality testing involved questionnaires distributed to middle school mathematics teachers, achieving a positive response rate of 92.46% in small-scale trials and an impressive 97.61% in large-scale field trials. These findings demonstrate the instrument’s effectiveness and practical applicability in classroom settings. The implications indicate that incorporating this structured assessment can significantly improve students’ collaborative problem-solving abilities, ultimately enhancing their engagement and learning outcomes in mathematics. Future research should explore the broader applicability of this instrument across various educational contexts and subjects to maximize its impact.
creator: Elly Anjarsari
creator: Dwi Juniati
creator: Masriyah Masriyah
rights: Copyright (c) 2026
date: 2026-03-05
publication date: 2026-03-05
volume: 10
number: 3
starting page: 184
ending page: 197
doi: 10.55214/2576-8484.v10i3.12325

Study on the effects of upper respiratory tract infection, adenoid hypertrophy, and environmental factors on allergic rhinitis
type: item
description: To investigate the direct effects of Upper Respiratory Tract Infection and Adenoid Hypertrophy on Allergic Rhinitis, and to examine the mediating role of a harsh environment in these relationships, a quantitative cross-sectional study was conducted. Data were collected from 387 valid respondents using standardized questionnaires. Descriptive and correlation analyses were performed with SPSS 26.0, while AMOS 24.0 was used to construct a structural equation model to test both direct and mediating effects. Results showed that Upper Respiratory Tract Infection, Adenoid Hypertrophy, and a harsh environment each had significant direct positive effects on Allergic Rhinitis. Importantly, the harsh environment partially mediated the relationships between the two pathological factors (infection and hypertrophy) and Allergic Rhinitis. This suggests that these factors not only directly worsen the condition but also indirectly exacerbate it by increasing susceptibility or exposure in poor environmental conditions. The study confirms an interaction between individual pathological status and environmental factors in Allergic Rhinitis, establishing a combined pathway that amplifies disease severity. Prevention and treatment strategies should adopt an integrated medical and environmental approach. Clinically, proactive management of infections and hypertrophy is essential. At the public health level, improving environmental quality is fundamental to controlling the disease at its source.
creator: Fengbo Yang
creator: Mohammed Abdelfatah Alhoot
rights: Copyright (c) 2026
date: 2026-03-06
publication date: 2026-03-06
volume: 10
number: 3
starting page: 198
ending page: 218
doi: 10.55214/2576-8484.v10i3.12336

Applying artificial intelligence to forecast the market capitalization of global companies based on ESG and financial indicators
type: item
description: This study investigates the effectiveness of artificial intelligence in forecasting the market capitalization of publicly listed firms by integrating Environmental, Social, and Governance (ESG) indicators with traditional financial variables. Grounded in Stakeholder Theory and Signaling Theory, the research evaluates whether ESG information enhances predictive performance beyond conventional financial metrics. The analysis employs a global panel dataset comprising more than 11,000 firm-year observations from approximately 1,000 companies across multiple industries and regions during 2015–2025. Several machine learning models, including Random Forest, CatBoost, Extreme Gradient Boosting, Light Gradient Boosting Machine, Extra Trees, and Linear Regression, have been developed using log-transformed financial variables and dimension-reduced ESG components derived through principal component analysis. Time series validation is applied to ensure temporal robustness. The findings indicate that tree-based ensemble models significantly outperform linear regression, with Random Forest explaining 84.53% of the variation in future market capitalization. Financial indicators, particularly revenue and profit margin, remain dominant predictors, while ESG factors contribute limited short-term incremental value. The results highlight the complementary role of ESG reporting in supporting long-term transparency and sustainable competitiveness.
creator: Hoan Thi Duong
creator: Lam Tung Nguyen
rights: Copyright (c) 2026
date: 2026-03-06
publication date: 2026-03-06
volume: 10
number: 3
starting page: 219
ending page: 233
doi: 10.55214/2576-8484.v10i3.12339

Understanding employee cybersecurity behavior: The role of information security policies, organizational culture, and theory
type: item
description: This study investigates employee cybersecurity behavior by examining the influence of organizational information security policies (ISPs), behavioral determinants, and dominant theoretical frameworks to address persistent human-related vulnerabilities in organizations. A systematic literature review was conducted across IEEE Xplore, SpringerLink, Emerald Insight, ResearchGate, World Scientific, and ScienceDirect. From 244 non-duplicate records, 64 peer-reviewed studies met the inclusion criteria. To extend the review, secondary analysis of the BCCC–CIC–IDS2017 dataset (n = 579) was performed using structural equation modeling. The findings indicate that cybersecurity behavior is shaped by the interaction of psychological factors (perceived threat, vulnerability, self-efficacy, motivation), social influences (peer behavior, cues to action), and organizational conditions (security culture, policy clarity, training, enforcement). Protection Motivation Theory, Theory of Planned Behavior, Health Belief Model, and General Deterrence Theory are most frequently applied. Empirical analysis confirms that peer behavior and cues to action significantly enhance cybersecurity engagement, while prior experience increases perceived severity and vulnerability and reduces perceived barriers. The study concludes that human-centric and integrative behavioral models are essential for improving cybersecurity compliance. Practical implications suggest that organizations should prioritize awareness programs, managerial support, and culturally aligned ISPs to strengthen cybersecurity resilience beyond technical controls alone.
creator: Said Badreddine
creator: Hamsa Al Ammari
rights: Copyright (c) 2026
date: 2026-03-06
publication date: 2026-03-06
volume: 10
number: 3
starting page: 234
ending page: 251
doi: 10.55214/2576-8484.v10i3.12340

Risk management in small and medium enterprises: A case study in the Republic of North Macedonia
type: item
description: Risk management is a global concern for business survival. While large corporations dedicate significant professional and financial resources to this process, small and medium enterprises (SMEs) worldwide are increasingly recognizing the importance of effective risk management. This study, based on statistical data and other research methods, identifies the factors influencing and practices employed in risk management by SMEs in the Republic of North Macedonia. Business and entrepreneurship literature indicate that several factors determine the success and growth of an enterprise. Profitability is one of the most crucial factors for an enterprise's survival in a competitive market environment. Profitability refers to the ability of an enterprise to be financially successful, which can be assessed before entering a business or used to analyze an enterprise that is currently operational. The study also examines the impact of internal and external factors, including the economic environment, access to finance, managerial experience, and organizational strategies, on improving SME performance. The findings aim to contribute to the development of more effective policies and strategic approaches that support the sustainable growth and long-term competitiveness of the SME sector.
creator: Ilaz AMETI
creator: Sejdi XHEMAILI
rights: Copyright (c) 2026
date: 2026-03-06
publication date: 2026-03-06
volume: 10
number: 3
starting page: 252
ending page: 265
doi: 10.55214/2576-8484.v10i3.12341

A stakeholder-based confirmatory factor analysis of a smartwatch innovation management model for holistic older adult health care in Thailand
type: item
description: Thailand's transition to a super-aged society requires innovative management frameworks to support technology-enabled healthcare for older adults. Smartwatches offer significant potential for continuous health monitoring. However, a validated management model suitable for Thailand's healthcare context remains underdeveloped. Therefore, this study developed and validated a second-order confirmatory factor analysis (CFA) of smartwatch innovation management factors for holistic older adult care, grounded in stakeholder perspectives. A cross-sectional survey was conducted with 260 stakeholders involved in a smartwatch-based elderly care pilot project in Thailand's northern Chiang Rai Province. Participants included physicians, nurses, village health volunteers, and caregivers. Data were collected using a five-point Likert-scale questionnaire comprising 13 observed variables across four proposed components. These included Health Data Management (HMS1), Holistic Health Integration (HMS2), Connection with Healthcare Services (HMS3), and Technology Design Suitability for Older Adults (HMS4). LISREL was used to conduct the CFA, which assessed construct validity. The second-order model demonstrated excellent fit (χ² = 2.54, df = 6, p = 0.952, χ²/df = 0.42, RMSEA = 0.00, CFI = 0.99, GFI = 0.98). All first- and second-order factor loadings were statistically significant (p < .01). HMS4 (β = 0.95) and HMS3 (β = 0.94) emerged as the most influential dimensions. Construct reliability and convergent validity were confirmed (CR ≥ 0.75; AVE ≥ 0.50). The findings indicate that effective smartwatch innovation management for older adults must prioritize age-appropriate technology design and integration with formal healthcare systems. The validated framework provides policy and implementation guidance grounded in professional stakeholder assessment.
creator: Methee Phromsen
creator: Aukkapong Sukkamart
creator: Surapong Siripongdee
rights: Copyright (c) 2026
date: 2026-03-06
publication date: 2026-03-06
volume: 10
number: 3
starting page: 266
ending page: 276
doi: 10.55214/2576-8484.v10i3.12342

Digital transformation and sustainable firm performance in global manufacturing: A systematic review
type: item
description: Digital transformation is a driving force in sustainable industrial development, yet evidence on the sustainable manufacturing outcomes of digital business initiatives remains incomplete. This systematic literature review (SLR) analyzed 70 empirical studies published between 2010 and January 2026 that examined digital transformation processes resulting in economic, environmental, and innovation performance outcomes. The research combined various digital transformation processes through which organizations achieved business success, using five principal mediator pathways that follow the PRISMA 2020 guidelines. The study results showed that digital transformation does not directly enhance organizational performance; instead, it occurs through the development of organizational capabilities, the transformation of processes, the execution of innovation initiatives, and sustainability-focused activities. The research also shows that capability-based mechanisms are the most common pathways, followed by operational and innovation-mediated pathways. The research field shows a prevailing pattern of using cross-sectional survey methods, which create challenges for establishing causal relationships and evaluating enduring sustainability outcomes. The review shows that digital transformation needs to be better understood, as it plays a vital role in sustainable manufacturing transitions, according to established explanatory frameworks that link digital transformation to sustainable business results. The research study identifies three primary obstacles, which include conceptual fragmentation, measurement inconsistencies, and geographical concentration, while suggesting future research directions.
creator: Chao Jiang
creator: Paitoon Pimdee
creator: Aukkapong Sukkamart
rights: Copyright (c) 2026
date: 2026-03-06
publication date: 2026-03-06
volume: 10
number: 3
starting page: 277
ending page: 297
doi: 10.55214/2576-8484.v10i3.12343

Improving the efficiency of livestock farm wastewater treatment with combined anaerobic reactor and anaerobic filter technology
type: item
description: Highly concentrated wastewater from local cattle farming requires treatment before being discharged into the environment. Anaerobic wastewater treatment is popularly employed, but the efficiency of removing high amounts of organic matter still has limitations. The objective of this study was to evaluate the efficiency of the combined anaerobic reactor. We investigated the effects of Chemical Oxygen Demand (COD) loading rate, hydraulic retention time (HRT), and greenhouse gas emissions. The volume of the total reactor is 1,050 liters. The retention times ranged from 0 to 28 hours, while COD loading rates were 0.39-1.17 kg-COD/m³-d. The results showed that the wastewater before treatment had a COD value of 2,253.5 ± 683.1 mg/L, Total Kjeldahl Nitrogen (TKN) 144.0 ± 31.5 mg/L, and Total Phosphorus (TP) 26.0 ± 5.5 mg/L. After treatment, the combined anaerobic reactor and anaerobic filter (AR/AF) system with 28 hours of retention time removed COD up to 68.15% and TKN up to 46.67%. The suitable COD loading rate was 0.39 kg-COD/m³-d, as the system eliminated COD up to 69.37% and TKN up to 39.47%. Compared to only AR, the AR/AF system was 79% more efficient and produced low greenhouse gas emissions, equivalent to 21.64 kg CO₂e per year.
creator: Nirawan Sanphoti
creator: Kaiwit Ruengruehan
rights: Copyright (c) 2026
date: 2026-03-09
publication date: 2026-03-09
volume: 10
number: 3
starting page: 298
ending page: 307
doi: 10.55214/2576-8484.v10i3.12374

Nutritional assessment of composite postnatal diets formulated from traditionally fermented cereal blends
type: item
description: This study was designed to evaluate the nutritional quality and acceptability of composite postnatal diets formulated from traditionally fermented cereals. The physicochemical properties, proximate, mineral, vitamins, and sensory attributes of the fermented products were assessed. In the fermented samples, the total dissolved solids (TDS) were lower compared to the control, with minimum values of 158, 190, and 181 ppm recorded at 24 hours of fermentation. However, at 120 hours, an increase in TDS values of 317, 336, and 565 ppm was observed. Optimal fermentation temperatures of 27-28°C were recorded at 48 hours. The pH of fermented sample A increased from 3.5 to 4.0. Proximate analysis showed an increase in protein content, with a maximum value of 28.87%. Improvements were also observed in fiber, fat, carbohydrate, and moisture contents. Ash content showed no significant difference between fermented and unfermented samples. Mineral analysis revealed an increase in phosphorus and calcium contents in the fermented samples, whereas potassium and magnesium contents were higher in the unfermented samples. The fermented products also exhibited varied vitamin contents. Sensory evaluation showed that the fermented recipe composed of yellow maize, red sorghum, millet, African-yam beans, turmeric, and alligator pepper scored highest for color and texture. Overall, traditional cereal fermentation improved the nutritional profile, mineral bioavailability, and sensory quality of the composite postnatal diets, supporting their affordable use as nutrient-dense foods for postnatal nutrition.
creator: Grace Mosunmola Adegbola
creator: Ruth Adefolakemi O. Gabriel-Ajobiewe
creator: Blessing Mosope Gabriel-Ogunniyi
creator: Olawale Peter Odeleye
creator: Bartholomew Saanu Adeleke
rights: Copyright (c) 2026
date: 2026-03-09
publication date: 2026-03-09
volume: 10
number: 3
starting page: 308
ending page: 317
doi: 10.55214/2576-8484.v10i3.12376

Intrathecal baclofen for neuropathic pain in spinal cord injury: A systematic review
type: item
description: Neuropathic pain is a debilitating spinal cord injury (SCI) complication often resistant to conventional treatments. Intrathecal baclofen, a γ-aminobutyric acid type B (GABAB) receptor agonist, has been suggested to provide additional analgesic benefits. This systematic review evaluated the efficacy and safety of intrathecal baclofen for neuropathic pain in patients with SCI, as well as its effects on spasticity and quality of life. Following PRISMA 2020 guidelines, we searched major databases through January 2024 for trials and cohort studies of intrathecal baclofen in adults with SCI. Risk of bias was assessed using RoB 2 and ROBINS-I tools. A narrative synthesis was performed due to substantial study heterogeneity. Among 48 patients across four studies, three reported meaningful reductions in neuropathic pain following intrathecal baclofen, as reflected in validated pain scales such as the Numerical Rating Scale, Neuropathic Pain Symptom Inventory, Brief Pain Inventory, and Visual Analogue Scale. Greater improvements were observed in paroxysmal pain and dysesthesia than in continuous pain or allodynia. All studies reported significant reductions in spasticity, primarily assessed using the Modified Ashworth Scale. Functional outcomes and quality-of-life domains improved where reported. Adverse events were generally mild and transient, with no serious complications. Intrathecal baclofen is a promising adjuvant for SCI-related neuropathic pain, providing consistent benefits for spasticity and quality of life. However, limited evidence from small, heterogeneous studies necessitates larger, well-designed randomized controlled trials to confirm these findings.
creator: Riky Novriansyah Wibowo
creator: Eko Agus Subagio
creator: Muhammad Faris
creator: Achmad Fahmi
creator: Agus Turchan
creator: Budi Utomo
rights: Copyright (c) 2026
date: 2026-03-10
publication date: 2026-03-10
volume: 10
number: 3
starting page: 318
ending page: 328
doi: 10.55214/2576-8484.v10i3.12384

The impact of artificial intelligence and digital social media on business model innovation: Literature review and mechanism analysis
type: item
description: Digital technologies (i.e., Artificial Intelligence (AI) and Digital Social Media (DSM)) are key factors driving business model innovation (BMI). Based on Technology Affordances and Constraints (TAC) theory, Resource-based View (RBV) theory, and relevant literature, this paper analyzes the relationship among these factors, their roles, and explores the mediating effect of value integration and the moderating role of strategic alliances. It clarifies the conceptual definitions and dimensions of BMI, AI, DSM, value integration, and strategic alliances. The findings indicate that AI influences BMI by improving decision-making efficiency and optimizing business processes, while DSM promotes innovation and transformation through user interaction and market feedback. Value integration acts as a mediator to facilitate transforming technological resources into innovation value, and strategic alliances enhance technology application effects through resource and risk sharing. This paper reveals the synergistic effects of technology application, resource integration, and alliance collaboration in BMI, providing both theoretical references and practical insights for enterprise digital transformation and BMI.
creator: Yueyao Hu
rights: Copyright (c) 2026
date: 2026-03-10
publication date: 2026-03-10
volume: 10
number: 3
starting page: 329
ending page: 345
doi: 10.55214/2576-8484.v10i3.12386

Item analysis of a reading comprehension test using the Rasch model for EFL learners
type: item
description: This study aimed to analyze the quality of a reading comprehension test using Rasch measurement. A quantitative method with a descriptive design was employed, involving 200 eleventh-grade students from a senior high school in Sukoharjo, Central Java, Indonesia. The instrument consisted of 29 multiple-choice reading comprehension items and was piloted from June to July 2025. Data were collected through test administration and analyzed using Quest software based on the Rasch model. The results showed that the instrument demonstrated good reliability, with item reliability of 0.89 and person reliability of 0.87. Item fit analysis indicated that 13 items fit the Rasch model, while 16 items were misfitting and required revision. Most items were classified as having a medium level of difficulty (93.10%), and the majority of students were in the high reading comprehension ability category (70%). Overall, the instrument showed satisfactory measurement quality; however, several items need refinement to improve the validity and precision of the test. This study provides empirical support for the utility of Rasch analysis in test evaluation and offers a basis for future improvement of reading comprehension assessments.
creator: Zakiyah Zakiyah
creator: Nur Mukminatien
creator: Mirjam Anugerahwati
creator: Nunung Suryati
rights: Copyright (c) 2026
date: 2026-03-10
publication date: 2026-03-10
volume: 10
number: 3
starting page: 346
ending page: 356
doi: 10.55214/2576-8484.v10i3.12387

Enhancing LSTM prediction accuracy through hybrid feature engineering: An LSTM-based model for load forecasting of industry in Thailand
type: item
description: This study aims to improve the accuracy of electrical load forecasting in the industrial sector by enhancing the performance of the Long Short-Term Memory (LSTM) model and comparing three deep learning methods: the standard LSTM model, the hybrid CNN–LSTM model, and the Feature Engineering LSTM (FE-LSTM) model. This research uses historical industrial electricity consumption data, environmental temperature data, and data on working days and holidays. This data will be used to forecast electricity load for all three models and evaluate the models' performance using Root Mean Square Error (RMSE), Mean Absolute Error (MAE), and R² value. The research results show that the FE-LSTM model outperforms the other models, with the highest R² value of 0.9447, and can reduce the RMSE from 13,220.08 W (standard LSTM) to 8,231.62 W, indicating an improvement in electrical load forecasting by 37.7%. The study concludes that the integration of hybrid feature engineering techniques, such as lagged features, moving averages, and calendar variables, significantly enhances forecasting accuracy. The proposed FE-LSTM model is suitable for short-term industrial load forecasting and can support energy management planning, cost optimization, and operational decision-making in the industrial sector.
creator: Siamrat Phonkaphon
creator: Ekawit Songkohb
creator: Pramuk Unahalekhaka
rights: Copyright (c) 2026
date: 2026-03-11
publication date: 2026-03-11
volume: 10
number: 3
starting page: 357
ending page: 371
doi: 10.55214/2576-8484.v10i3.12398

Effects of generative AI-supported feedback on academic writing quality in senior secondary education
type: item
description: Timely, specific feedback is central to writing development, yet teacher-provided feedback in senior secondary classrooms is often constrained by time and class size. This study examined whether generative AI-supported, rubric-aligned feedback with brief teacher mediation improves students' academic writing quality and writing self-efficacy. A quasi-experimental pretest-posttest design was implemented with 60 senior high school students assigned by intact class to either teacher feedback only or AI-supported feedback. Writing quality was evaluated with an analytic rubric covering content, organization, vocabulary, language use, and mechanics, and self-efficacy was measured at pretest and posttest. ANCOVA showed significantly higher adjusted posttest writing quality in the AI-supported condition, F(1, 57) = 8.77, p = 0.004, partial η² = 0.13, with the largest gains in organization, vocabulary, and mechanics. Writing self-efficacy was also higher in the AI-supported condition. These findings indicate that generative AI can strengthen classroom writing instruction when used as a supplement to teacher feedback. For practice, schools may adopt generative AI as a feedback aid when its use is guided by rubric criteria, teacher mediation, privacy safeguards, and responsible-use policies.
creator: Cristie Ann L. Jaca
rights: Copyright (c) 2026
date: 2026-03-11
publication date: 2026-03-11
volume: 10
number: 3
starting page: 372
ending page: 380
doi: 10.55214/2576-8484.v10i3.12399

Digital employee experience as a strategic driver of engagement and performance: Evidence from the airline industry
type: item
description: In the era of digital transformation, employees’ digital experiences have become a critical determinant of organizational success; however, empirical research examining digital employee experience as a strategic resource driving engagement and performance remains limited, particularly in high-pressure service sectors such as the airline industry. Grounded in Social Cognitive Theory (SCT) and the Job Demands–Resources (JD–R) model, this study investigates the effects of digital employee experience and organizational culture on employee well-being and engagement, and subsequently on employee performance. Using a quantitative approach, data were collected from 308 employees of a national flag carrier airline operating in Indonesia across multiple directorates and analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS). The structural model was specified as a Type I (reflective–reflective) higher-order construct (HOC) to capture construct multidimensionality. The findings reveal that digital employee experience and organizational culture significantly enhance employee well-being, which subsequently improves employee performance. However, digital employee experience does not significantly affect employee engagement, whereas organizational culture exerts a significant positive effect on engagement. Both well-being and engagement partially mediate these relationships, highlighting their pivotal roles.
creator: Awaldi Awaldi
creator: Kusdi Raharjo
creator: Teuku Noerman
creator: Ika Ruhana
rights: Copyright (c) 2026
date: 2026-03-13
publication date: 2026-03-13
volume: 10
number: 3
starting page: 381
ending page: 394
doi: 10.55214/2576-8484.v10i3.12425

https://learning-gate.com/index.php/2576-8484/article/view/12426
type: item
title: The impact of digital storytelling on vocational undergraduates’ willingness to communicate in English the mediating role of learning motivation and self-efficacy in a structural equation modelling framework
description: This study aims to examine the structural relationships among self-regulation, self-efficacy, and willingness to communicate in English among Chinese vocational undergraduate EFL learners, with particular attention to the mediating role of self-efficacy in the self-regulation–willingness to communicate pathway. A quantitative replication-and-extension design was adopted. Data were collected from 360 vocational undergraduate students aged 18–22 from six vocational institutions in eastern and southern China through one-stage cluster sampling. After proficiency homogenization, participants completed validated questionnaires, and the data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4.0. The findings revealed significant positive relationships among self-regulation, self-efficacy, and willingness to communicate. Self-regulation significantly predicted both self-efficacy and willingness to communicate, while self-efficacy also significantly predicted willingness to communicate and mediated the relationship between self-regulation and willingness to communicate. The study concludes that self-regulation and self-efficacy are important psychological predictors of communicative readiness among vocational EFL learners. These findings suggest that vocational English instruction should integrate self-regulatory training and efficacy-enhancing strategies to improve communicative competence and better support students’ professional development.
creator: Lu Luxi
creator: Arshad Abdul Samad
creator: Wan Mazlini Othman
rights: Copyright (c) 2026
date: 2026-03-13
publication date: 2026-03-13
volume: 10
number: 3
starting page: 395
ending page: 418
doi: 10.55214/2576-8484.v10i3.12426

Employee engagement and the blind spots of managerial accounting: A narrative review
type: item
description: Managerial accounting has long prioritized calculability, standardization, and financial control while often overlooking relational and affective dimensions of labor that are central to organizational value. This review addresses the absence of employee engagement in managerial accounting and positions it as a critical object of inquiry. Using a narrative review methodology, the study synthesizes literature published between 2020 and 2025, drawing on Human Capital Theory, Agency Theory, the Resource-Based View, and Stakeholder Theory. The approach emphasizes conceptual integration, reflexive interpretation, and genealogical tracing across accounting, human resource management, and organizational studies. The results indicate that engagement is consistently marginalized across four domains of managerial accounting: performance measurement, cost attribution, budgeting, and disclosure. Engagement is often outsourced to HR functions or treated as a discretionary expense, despite growing evidence that it contributes to innovation, retention, and resilience. The significance of this study lies in reframing engagement as both an economic and ethical dimension of accounting. The review advances a triadic conceptual framework of sensing, translating, and signaling to demonstrate how engagement can be recognized as a substantive accounting object. While interpretive in scope, the study offers important implications for policy, practice, and future cross-disciplinary research.
creator: Haryanto Haryanto
creator: Amelia Setiawan
creator: Tutut Dewi Astuti
creator: Rino Dwi Putro
rights: Copyright (c) 2026
date: 2026-03-13
publication date: 2026-03-13
volume: 10
number: 3
starting page: 419
ending page: 431
doi: 10.55214/2576-8484.v10i3.12428

Enhancing customer satisfaction through digital banking: A structural equation model approach
type: item
description: The rapid expansion of digital banking has transformed the traditional banking landscape, positioning customer satisfaction at the center of competitive strategy. This study examines how digital banking improves customer satisfaction in the Nepalese banking industry. The research employed a quantitative method and collected primary data from 388 customers of three selected commercial banks in Kathmandu Valley. After data collection, Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to assess the relationships among variables. The results indicate that all five dimensions, efficiency, privacy, reliability, responsiveness, and cost-effectiveness, have significant and positive effects on customer satisfaction. Among these, responsiveness emerges as the strongest predictor, showing a significant impact on customer satisfaction. This study contributes to the developing literature on digital banking in developing countries by examining the influence of technology-based banking experiences on consumer perceptions and satisfaction. It offers valuable guidance for bank leaders and policymakers aiming to develop and implement customer-focused digital strategies. By improving key dimensions of digital banking quality, financial institutions can gain a competitive edge and foster lasting customer satisfaction.
creator: Prithivi Raman Thapaliya
creator: Purna Narayan Maharjan
creator: Shukra Raj Adhikari
creator: Pushpa Raj Padal
creator: Padam Dongol
creator: Siddhartha Tandukar
rights: Copyright (c) 2026
date: 2026-03-13
publication date: 2026-03-13
volume: 10
number: 3
starting page: 432
ending page: 442
doi: 10.55214/2576-8484.v10i3.12431

The impact of IFRS adoption and IFRS readiness on businesses’ global value chain participation: A case study in Vietnam
type: item
description: In the context of globalization and the restructuring of global value chains (GVCs), active engagement in GVCs is viewed as a vital way for companies in emerging economies to improve their competitiveness. In addition to the conventional factors of scale and technology, International Financial Reporting Standards (IFRS) are increasingly becoming important in facilitating the engagement of companies with international partners. However, there is a lack of empirical evidence at the enterprise level regarding the relationship between IFRS and GVC integration, particularly in the context of developing countries like Vietnam. The purpose of this study is to explore the effect of International Financial Reporting Standards (IFRS) on the extent of integration into GVCs of businesses in Vietnam. Based on survey data from 177 businesses and employing both Ordinary Least Squares (OLS) estimation and Bayesian modeling (MCMC), we find that the adoption of IFRS and the level of readiness to adopt IFRS have a significant positive effect on the ability of businesses to deeply engage in GVCs. Moreover, technological capability is an important driving force in this process. This study has significant implications for policymakers in promoting the IFRS adoption roadmap to improve the competitiveness of businesses.
creator: Thi Anh Dao Phan
creator: Huong Thi Thanh Tran
creator: Thi Quynh Hoa Nguyen
creator: Thanh Huyen Hoang
creator: Ha Thi Thu Le
rights: Copyright (c) 2026
date: 2026-03-16
publication date: 2026-03-16
volume: 10
number: 3
starting page: 443
ending page: 462
doi: 10.55214/2576-8484.v10i3.12439

Bridging education and global apprenticeship through a work-based learning approach in language and soft-skills training
type: item
description: This study examines how Bright Education Indonesia (BEI) implements a preparatory work-based learning (WBL) model to prepare Indonesian students for the German Ausbildung program, a dual vocational apprenticeship system in Europe. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis involving trainees, alumni, instructors, and administrators. Thematic analysis was used to document participants’ experiences and perceptions of BEI’s training approach. The findings indicate that BEI combines intensive language training, soft skills development focused on workplace readiness, and cultural orientation into a comprehensive preparatory WBL model. This approach helps learners develop essential communication skills, discipline, adaptability, and collaboration competencies before entering the German apprenticeship system. Alumni reported that this preparatory stage significantly reduced cultural and linguistic barriers and improved their overall readiness for international WBL participation. The study concludes that preparatory WBL models can effectively bridge the gap between domestic training and international apprenticeship systems by addressing both technical and socio-cultural preparedness. The novelty of this research lies in extending the WBL framework beyond direct workplace engagement to include preparatory institutional contexts, demonstrating how training institutions can serve as vital intermediaries in global labor mobility pathways. Practically, the study offers a replicable model for institutions aiming to facilitate student integration into international apprenticeship systems. Theoretically, it contributes to WBL literature by conceptualizing preparatory training as a legitimate and valuable phase within broader work-based learning ecosystems, especially in cross-cultural vocational education contexts.
creator: Elsa Viona
creator: Sudarwan Danim
creator: Rosane Medriati
creator: Muhammad Kristiawan
rights: Copyright (c) 2026
date: 2026-03-16
publication date: 2026-03-16
volume: 10
number: 3
starting page: 463
ending page: 471
doi: 10.55214/2576-8484.v10i3.12441

Leveraging human capital for product innovation: The mediating role of online presence among micro and small enterprises in a developing economy
type: item
description: This study investigates the role of human capital and online presence in driving product innovation among Micro and Small Enterprises (MSEs) in Pekanbaru City, Indonesia, a developing urban area with increasing digital adoption. Grounded in the Resource-Based View (RBV), the research explores how internal capabilities, particularly employee knowledge and skills, interact with digital resources to enhance innovation outcomes. A quantitative, cross-sectional design was employed using primary data collected via structured questionnaires distributed to MSE owners and managers across various processing sectors. Structural Equation Modeling (SEM-PLS) was used for data analysis. The findings reveal that human capital has a strong, positive influence on product innovation, while online presence also contributes positively, albeit to a lesser extent. Additionally, online presence partially mediates the relationship between human capital and innovation outcomes, indicating that digital tools enhance the transformation of internal competencies into market-relevant products. These results underscore the importance of integrating human resource development with digital strategies to boost innovation capacity in MSEs. This study contributes to the RBV literature by highlighting the complementary role of online presence in maximizing the value of human capital within innovation processes, particularly in developing country contexts.
creator: Meilisa Meilisa
creator: Hefrizal Handra
creator: Hafiz Rahman
creator: Febriandi Prima Putra
rights: Copyright (c) 2026
date: 2026-03-17
publication date: 2026-03-17
volume: 10
number: 3
starting page: 472
ending page: 482
doi: 10.55214/2576-8484.v10i3.12453

Low-power integration technology and energy efficiency optimization of chip packaging for AIoT underwater vehicles
type: item
description: This paper focuses on low-power integration technology and energy efficiency optimization of chip packaging for AIoT underwater vehicles, conducting in-depth research on key technologies and proposing a set of low-power, high-reliability chip packaging integration schemes suitable for AIoT underwater vehicles. Firstly, through literature research and field investigation, it clarifies the research status of AIoT underwater vehicles and low-power chip packaging technology, and analyzes the special requirements of chip packaging for AIoT underwater vehicles. Secondly, it carries out research on key technologies such as low-power 3D stacked packaging structure based on TSV, integrated heat dissipation packaging technology, chiplet-based heterogeneous integration technology, and intelligent energy management strategy, establishing the corresponding mathematical models and design schemes. Thirdly, it designs and fabricates the prototype of the low-power chip packaging system and builds an experimental platform for performance testing. Fourthly, it conducts experiments to test the power consumption, heat dissipation performance, reliability, and system endurance of the prototype, optimizing the scheme according to the experimental results. Finally, it summarizes the research results, highlights the innovation points and application prospects, and forms the final research report. Additionally, this paper also designs an intelligent energy management strategy based on the working state of AIoT underwater vehicles.
creator: Cheng Tang
creator: Antonette V. Chua
rights: Copyright (c) 2026
date: 2026-03-17
publication date: 2026-03-17
volume: 10
number: 3
starting page: 483
ending page: 495
doi: 10.55214/2576-8484.v10i3.12454

Institutional support and teaching practices for students with intellectual disabilities in inclusive schools in Indonesia
type: item
description: Inclusive education has become an essential framework for ensuring equitable access to quality education for students with intellectual disabilities. Institutional support and effective teaching practices play a critical role in facilitating successful inclusive education implementation. This study aims to explore institutional support mechanisms and teaching practices for students with intellectual disabilities in inclusive schools in Surabaya, Indonesia. This research employed a qualitative approach using in-depth interviews, classroom observations, and document analysis involving classroom teachers, special education teachers, and school leaders from three inclusive schools. The findings indicate that institutional support is reflected in inclusive education policies, administrative commitment, individualized education planning, and collaborative support systems. Teaching practices include curriculum adaptation, differentiated instruction, visual learning strategies, and individualized assistance to support students’ cognitive and socio-emotional development. However, challenges remain in terms of limited teacher training, insufficient specialized resources, and workload constraints. Institutional commitment and collaboration among stakeholders significantly contribute to improving educational access and participation for students with intellectual disabilities. Strengthening teacher capacity, improving institutional support systems, and enhancing resource availability are essential to ensure sustainable, inclusive education practices. This study contributes to understanding inclusive education implementation in developing country contexts and provides practical implications for improving inclusive education quality.
creator: Wiwik Widajati
creator: Eryana Fatimasari Retno Budiati
creator: Endang Pudjiastuti Sartinah
creator: Muhammad Kholid Ni’amul Ludfi
creator: Yuda Sakti Susena
rights: Copyright (c) 2026
date: 2026-03-17
publication date: 2026-03-17
volume: 10
number: 3
starting page: 496
ending page: 512
doi: 10.55214/2576-8484.v10i3.12455

Pedagogical communication in early childhood education practice: Factors shaping future teachers’ interaction skills with 5-6-year-old preschool children
type: item
description: Communication skills with preschool children play a crucial role in creating a safe educational environment and promoting the holistic development of young children. This study aims to explore the factors determining the communication skills of future preschool teachers during their internship by integrating individual psychological factors and school support mechanisms within a unified analytical framework. Using a quantitative research method, data were collected from 311 preschool education students from four universities in Vietnam. The results show that knowledge of child psychology, preschool teacher training programs at universities, internship environment and conditions, and self-confidence all have a positive and significant influence on communication skills during internships. In this study, self-confidence emerged as the strongest predictor (β = 0.299, t = 6.301), highlighting the central role of the individual in shaping the communication performance of future teachers in a practical setting. The research results provide useful evidence suggesting that universities training early childhood education students should adjust their curricula and practices to focus on effective communication skills before they enter the future job market.
creator: Yen Tran Thi Kim
creator: Hoan Vu Thuy
rights: Copyright (c) 2026
date: 2026-03-18
publication date: 2026-03-18
volume: 10
number: 3
starting page: 513
ending page: 529
doi: 10.55214/2576-8484.v10i3.12463

A study on environmental climate and communicative competence among university students in Shandong Province, China
type: item
description: This study examines the relationship between environmental climate and communicative competence among university students in Shandong Province, China. A quantitative research design was adopted to investigate how students’ perceptions of the university environment influence their communication abilities. Data were collected through a structured questionnaire administered to 625 undergraduate students from several universities in Shandong Province. Statistical analyses, including reliability and validity tests, confirmatory factor analysis, correlation analysis, and regression analysis, were conducted to examine the relationships between variables. The results reveal that environmental climate has a significant positive effect on students’ communicative competence (β = .570, p < .001). Students perceiving their university environment as supportive, inclusive, and interactive tend to demonstrate stronger communication abilities. The findings indicate that a positive campus climate plays an important role in fostering students’ interpersonal development in higher education. Universities should focus on creating supportive learning environments, encouraging collaborative learning, and promoting academic and social interaction to enhance students’ communicative competence.
creator: Jiawen Liu
creator: Yuan-Cheng Chang
rights: Copyright (c) 2026
date: 2026-03-18
publication date: 2026-03-18
volume: 10
number: 3
starting page: 530
ending page: 540
doi: 10.55214/2576-8484.v10i3.12465

Moderate deficit irrigation improves agronomic performance of quinoa (Chenopodium quinoa Willd.) compared to full irrigation in the central highlands of Peru
type: item
description: This study evaluated the agronomic performance and water productivity of quinoa (Chenopodium quinoa Willd. cv. INIA 433) under three irrigation regimes in the central highlands of Peru: optimal irrigation (Ks = 1.00), moderate deficit (Ks = 0.66), and severe deficit (Ks = 0.49). The experiment combined constant water table lysimeters and field plots, integrating crop coefficient estimation, water balance analysis, and multispectral monitoring (NDVI, NDRE, SRWI) using UAV imagery and ground spectroradiometry. Moderate water stress (Ks = 0.66) significantly improved reproductive performance, producing approximately 8,000 grains per plant compared with ~3,900 grains per plant under optimal irrigation. Grain protein content increased from 4.8% to 6.0%, while evapotranspiration decreased by 37% (from 374.5 to 234.4 mm), markedly improving water use efficiency. In contrast, optimal irrigation promoted maximum vegetative growth (plant height ~110 cm; NDVI 0.7–0.8) but lower reproductive output, whereas severe stress (Ks = 0.49) reduced yield to 4,400 grains per plant and accelerated senescence. Multispectral indices effectively distinguished water stress levels: NDVI reflected canopy vigor, NDRE detected chlorophyll variation, and SRWI captured plant water status. The results demonstrate that regulated deficit irrigation enhances water productivity and grain quality in quinoa. Maintaining Ks values around 0.65–0.70 appears to optimize yield and resource use efficiency in water-limited Andean agroecosystems.
creator: Esthefany Gavino
creator: Dennis Ccopi
creator: Edilson Requena-Rojas
creator: Jose Contreras
creator: Richard Solórzano-Acosta
creator: S. D. Betega
creator: Raúl M. Yaranga
creator: Samuel Pizarro
rights: Copyright (c) 2026
date: 2026-03-19
publication date: 2026-03-19
volume: 10
number: 3
starting page: 541
ending page: 560
doi: 10.55214/2576-8484.v10i3.12468

Validating a six-pillar framework for restaurant entrepreneurship: Evidence from Thailand’s dynamic food sector
type: item
description: The restaurant sector in Thailand is an integral part of its national economy and cultural identity, but the entrepreneurial competencies needed to succeed in it are a topic of considerable debate. This study develops and validates a comprehensive framework to fill this knowledge gap. A first-order confirmatory factor analysis (CFA) of survey data from 400 restaurant entrepreneurs across Thailand was used to validate a six-component model. The six validated components of entrepreneurial competencies were: Inspiration/Motivation (IPR), Proactiveness (PAT), Risk-Taking (RTK), Innovation (INV), Service Quality (SVQ), and Business Ethics (ETC). The study found that SVQ was the most important component, suggesting that this is a key entrepreneurial competence in this service-reliant industry. The model fit indices demonstrated that the measurement model had an excellent fit (CFI=0.95, RMSEA=0.01). The reliability and validity levels for all the constructs satisfied the thresholds. The validated framework provides a practical diagnostic tool for strengthening SME performance in Thailand’s restaurant sector.
creator: Kattakamon Pislae-Ngam
creator: Vipaspon Thammarakkitanon
rights: Copyright (c) 2026
date: 2026-03-19
publication date: 2026-03-19
volume: 10
number: 3
starting page: 561
ending page: 573
doi: 10.55214/2576-8484.v10i3.12471