This study aims to rigorously examine and assess how various determinants influence internal control mechanisms associated with routine expenditures at the Social Insurance Office of Soc Trang Province. Using a quantitative method with 182 survey samples collected from civil servants and officials of the Social Insurance Office of Soc Trang Province, the data were validated through Cronbach’s Alpha, Exploratory Factor Analysis (EFA), and multiple regression analysis. The findings demonstrate that five factors impact internal control, ranked by their significance: Control Activities, Monitoring Activities, Control Environment, Information and Communication, and Risk Assessment. Additionally, the author provides recommendations to improve the effectiveness of managing and utilizing regular expenditures at the unit.

In the rapidly evolving landscape of supply chain management, the advent of the metaverse presents a novel frontier with significant potential for enhancing operational effectiveness and excellence. This study aims to examine the effect of metaverse adoption on various dimensions of the supply chain, including resilience, agility, flexibility, and performance. Utilizing a quantitative research approach, the research analyzes survey data from a significant sample size of 737 organizations that have adopted metaverse technology into their supply chain operations. The employment of partial least squares structural equation modeling (PLS-SEM) offers a comprehensive understanding of the metaverse's role in enhancing the dynamism and efficiency of supply chains. This study contributes to the emerging field of digital transformation in supply chain management by providing empirical evidence on the effectiveness of metaverse technology. It bridges the gap in literature regarding the practical application of advanced digital solutions in enhancing supply chain operations and sets a foundation for future research in this area.

As supply networks become more complex and international, the task of controlling associated risks becomes more difficult. This article investigates the usefulness of risk alert technologies in supply chain management, with a focus on Big Data Analytics (BDA) and Artificial Intelligence (AI). The study investigates the impact of BDA capabilities, solid IT infrastructure, managerial views, and AI-apprehensions on the effectiveness of risk alert tools using a questionnaire-based survey of 420 managerial personnel and Structural Equation Modeling (SEM) via SMART PLS. The work proposes the concept of AI-Apprehensions as a moderating variable, which is a relatively unexplored field. According to the findings, while BDA capabilities and IT infrastructure considerably improve the effectiveness of risk alert tools, AI-apprehensions can negate these advantages. The study provides useful insights for policymakers and practitioners, emphasizing the importance of balancing technical and human components for effective risk management.

The paper aims to analyze the influence of the effectiveness of strategic decisions on organizational excellence, through employee empowerment, as an intermediate variable in Qatari commercial banks, where this study is quantitative and uses the descriptive cause-effect approach. The population of this study includes all directors, assistants, deputies, department managers, and branch managers in the six Qatari Commercial Banks, while the field survey method was used for this study. The population number was 336 participants from whom the researchers retrieved 270 questionnaires valid for statistical analysis. The study found that: the level of effectiveness of strategic decisions on organizational excellence and employee empowerment in Qatari commercial banks is high. The findings also showed that there was a significant effect of the effectiveness of strategic decisions on organizational excellence through employee empowerment as an intermediate variable. The study recommended the need for more studies to maintain the approach of the effectiveness of strategic decisions and employee empowerment in Qatari commercial banks, for their important role in organizational excellence, specifically giving freedom of action to employees to solve and encounter work problems.

This study aims to understand and test the factors influencing the effectiveness of learning and teaching political economy among Vietnamese universities. Over 1500 students from different majors and different school years have taken part in this study. The data collected from questionnaires was analyzed by SPSS version 2016 and EVIEW 10. From this study, it can be said that learning motivations and teaching methods are the most important factors driving the success of teaching and learning the political economy. Furthermore, males seem to be more interested in studying this subject and getting a higher GPA compared to females. Students from higher school-year, by contrast, have lower levels of interest in studying this module, leading to the lower effectiveness in teaching and learning this module. Finally, while teaching methods and teaching quality are positively correlated with the dependent variable, the administration service and infrastructure negatively influence the teaching and learning objectives.

This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies.

In Vietnam, the role of commercial banks is extremely important, but the real situation does not really meet the requirements of the economy. The State Bank of Vietnam has implemented many solutions to stabilize the monetary market and regulated internal control and internal audit of credit insti-tutions. Therefore, in order to survive and develop in a sustainable way, each commercial bank itself needs to build good governance policies so that its activities are always effective. The most suitable solution is given: good completion of internal control to improve the operational effectiveness of internal control. This article studies the major factors affecting the effectiveness of internal control in joint stock commercial banks in Vietnam, in order to help them understand the factors affecting, improving and ensuring the effective operations of the banks, aiming at the goals of stabilizing the financial economy of the country.

This study explores how the usability of digital wallets affects the growth of e-commerce in poultry shops in the Huancayo district of Peru. The general hypothesis states that the usability of digital wallets significantly impacts the growth of e-commerce in this sector. The methodology used combines the general scientific method with the specific hypothetical-deductive method. A non-experimental and cross-sectional design is used. The research is explanatory in nature, seeking to establish causal relationships between variables. To collect data, a survey was conducted on a probability sample of 385 customers in 112 poultry shops in Huancayo that use digital wallets. The sampling technique was simple random, and data were collected using an attitude scale designed to measure user attitudes and opinions. Results: The usability of digital wallets positively impacts e-commerce, with a correlation coefficient of 0.76 (p < 0.01), indicating a strong and significant relationship. The effectiveness of digital wallets in e-commerce growth is evidenced by a regression coefficient of 0.68 (p < 0.01), suggesting a significant effect on online sales. The efficiency of digital wallets shows a coefficient of 0.62 (p < 0.05), indicating a notable improvement in transaction time and payment accuracy. Customer satisfaction with digital wallets has a coefficient of 0.74 (p < 0.01), reflecting an overall positive experience with these payment tools.

The aim of this study was to analyze the effectiveness of the educational method so-called “Ban Ben Bon” on language learning and creativity of pre-school children. The study was a semi-experimental one and its statistical population included 198 children studying in the preschools of Shiraz, Iran. The sample group consisted of 30 preschool children which were selected randomly. The research tool included Torrance test of creative thinking and function test including 11 ques-tions for measuring the reading skill in preschool children. There were five preschools in Golestan town and six children were selected randomly from each five preschools. The children were asked to answer the questions of the function test, and the educating method of Ban Ben Bon was used for educating them. The results show that the educating method of Ban Ben Bon had significant ef-fect on language learning and reading but it had insignificant effect on the creativity of preschool children. Based on statistical analysis and hypothesis testing, it was found that among four ele-ments of creativity, including flexibility, innovation, expansion and fluidity, the method just had a significant effect on innovation.

The objective of this research is to investigate the balance between employees’ organizational behavior and the method of managers’ decision making in creating a good organizational climate in Gas Company of Zanjan province, Iran. The statistical population of this research includes 180 professions, staffs, and managers of the company and the study selects 120 people according to random sampling and by the use of Cochran formula. The descriptive-survey research method is cross sectional type. The questionnaire made by researcher was used for data gathering and its reliability and validity was approved. SPSS software was used for data analysis, correlation test was used for the effectiveness, and the effectiveness was specified. Also, LISREL software has been used for performing structural equations of model. The results of the research state that the variables of the balance between organizational behavior of staffs such as the balance of management commitment, balance of leadership, balance of communications, balance of learning, and balance of motivation were effective on its effectiveness in creating good organizational climate in the Gas Company of Zanjan province by managers’ decision making methods.