This study established and empirically validated a model for predicting factors influencing users' behavioural intentions for using XBRL tools. This study explored the behavioural intention of using XBRL tools from the point of view of users by applying the UTAUT model with the addition of trust and satisfaction. An online survey was conducted by using the modified study model to comply with the research objectives. An online survey of 267 respondents obtained and analysed using structural equation modelling (SEM) and IBM SPSS AMOS. The findings show that trust and satisfaction influenced behavioural intent significantly and positively. In turn, the effort expectancy and performance expectancy had a significant impact on satisfaction. The results showed that in the presence of satisfaction there was no direct effect of effort expectancy and performance expectancy on the behavioural intention to use XBRL tools and the emergence of a direct effect of confidence on the behavioural intention to use XBRL tools. The findings correspond with the previous studies and provide a practical reference for XBRL tool developers and decision-makers involved in developing and using XBRL tools for tagging and analysing financial reporting.

This paper aimed to examine the determinants affecting students’ Grade Point Average (GPA) at the colleges of science in Prince Sattam Bin Abdul-Aziz University (PSAU). The study applied two approaches of Ordinary Least Square Method (OLS) and Quantile Regression (QR) to investigate the relationship between GPA and different factors; including secondary school rate, achievement test, gender, and department. The data were collected from the Deanship of Admissions and Registration for the academic year (2018) at PSAU. The sample size included (175) students selected from four departments. The data were analyzed using SAS and SPSS programs. The important results are: secondary school rate, achievement test, and gender were revealed to be variables that significantly impact GPA at all quantile levels. At 0.95 quantile the variable department has a significant effect on GPA. The OLS method revealed the significant effect of all four variables secondary school rate, achievement test, department, and gender on GPA. The study recommended that policy makers in higher education should think to add a new criterion for admission according to the privacy of every college or university.

This paper uses econometrics models to estimate factors affecting the offshore fishing households’ incomes in the Southern Central Coast of Vietnam. We estimate two basic models: one with total income as the dependent variable and the other with per capita income as the dependent variable. Since heteroscedasticity is in present, the study employs Ordinary Least Squares (OLS) estimations with Robust Standard Errors (OLSR). The models are further divided into a model with intercept dummies and the one with slope dummies. The estimation results for the intercept dummies indicate that fishing technology, number of days per trip, type of fishery, the residential characteristics, household size, number of dependents, captains' experience, fishing ground, consumer market, and the role of officers for fishing stimulation are the main factors having significant impacts on fishing household’s income. Surprisingly, ship capacity, income diversification, career passion, householder’s educational background, and consumer market have no significant impact on fishing household’s income. The results for the intercept and slope dummies, both, indicate that the Southern areas enjoy more benefits than the Northern areas in terms of income and utilizing the stimulation policies. The empirical results allow us to suggest some policy recommendations for central and provincial government aiming at improving offshore fishing household’s income in the Southern Central Coast of Vietnam.

Nowadays, The International Financial Reporting Standards (IFRS) have been adopted in more than 160 countries. In fact, most ASEAN countries have adopted IFRS. The studies have noted the benefits of applying IFRS such as: Improving the quality of information on financial statements; Attract capital and enhance business cooperation opportunities, increase competitiveness, international integration in the world market; improve business performance, improve management and information quality; reflecting more reasonable business value; helping countries save cost of drafting, quickly integrate into international accounting standards; improve the quality of human resources in the field of auditing and financial accounting. Vietnam is a member of ASEM, APEC, WTO, AEC, etc. but the country is one of the few countries that has not yet announced an official roadmap for IFRS adoption. So IFRS adoption is necessary to proactively integrate more deeply into the regional and world economy. The Ministry of Finance of Vietnam has planned to adopt IFRS for listed firms, foreign-invested enterprises, public enterprises from 2022. In fact, some firms in Vietnam have voluntarily adopted IFRS as required during the operation process with related parties. This paper aims to identify factors that affect the adopting IFRS in Vietnamese listed firms. The authors used mixed research method by logistic regression model. Data was collected from 154 audited financial statements in 2018. The results show that some financial ratios such as return on equities (ROE) affect to IFRS adoption in listed firms of Vietnam. Therefore, if Vietnamese listed firms need to adopt IFRS effectively in the future, the Ministry of Finance should issue regulations for mandatory IFRS adoption to large firms with high rates of profitable on equity, promoting quality of auditing companies and audit program that are based on IFRS standards.

Water security is a significant challenge in India due to its rapidly growing population, increasing demand for water, and frequent droughts and floods. The country has also been facing issues related to water pollution, inefficient water management practices, and limited access to safe drinking water. Ensuring water security in India requires a comprehensive approach that involves the integration of technology, policy, and community engagement to address the complex challenges associated with water management. This research paper identifies eight major challenges of water security in India, including population growth, climate change, water resource management, anthropogenic factors, technological factors, socio economic issues, geopolitical factors, and virtual water trade. Using the Analytical Hierarchy Process (AHP) method, this study ranks these challenges based on their relative importance. The findings suggest that population growth and climate change are the most critical challenges, followed by poor water resource management, anthropogenic factors, technological factors, socio economic issues, geopolitical factors, and virtual water trade. The study highlights the need for integrated and holistic approaches to address these challenges and ensure sustainable water management in India.

With the complicated Covid-19 epidemic currently affecting many countries, there is an important position and role for social media marketing not only in attracting investment capital of countries but also in other fields, since it is a good way for people to connect and circulate work. This study aims to analyze the factors affecting the attraction of investment capital to Vietnam's industrial parks, focusing on considering social media marketing factors. The study's data comes from a survey of 256 enterprises operating in Vietnam (Including both active firms and enterprises in the group of potential investors with industrial parks). The data were analyzed using factor analysis and multivariate regression. The results of the study show that social media marketing had a positive effect on attracting investment capital into industrial parks of Vietnam (Standardized Coefficients = 0.329); besides, there are also positive effects of other factors such as human resources, industrial park infrastructure, local policies with varying degrees of influence. Based on those factors, the author offers recommendations regarding attracting investment capital to industrial parks actively.