THE IMPACT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DISCLOSURE ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS: EMPIRICAL EVIDENCE IN ASEAN+3

Title: THE IMPACT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DISCLOSURE ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS: EMPIRICAL EVIDENCE IN ASEAN+3 Authors:NGUYEN Minh Hieu, LUONG Dac Duc, NGUYEN Tra Giang, NGUYEN Hoang Vinh and PHAM Tuan Anh Abstract:This study investigates the impact of ESG disclosure on the financial performance of commercial banks in the ASEAN+3 … Read more

AN APPROACH TO SUSTAINABLE INFLUENCER GROWTH: AUTHENTIC DELIVERY, SIMPLE PROFILES, AND CROSS-PLATFORM CONTENT DISTRIBUTION

Title: AN APPROACH TO SUSTAINABLE INFLUENCER GROWTH: AUTHENTIC DELIVERY, SIMPLE PROFILES, AND CROSS-PLATFORM CONTENT DISTRIBUTION Author:Yevhen Velychko Abstract:Sustainable influencer growth is increasingly constrained by trust, platform governance, and the economics of attention. Creators who rely on short-lived tactics can achieve rapid reach but often experience volatile engagement, audience fatigue, and brand-fit problems. This article proposes … Read more

THE IMPACT OF WORK-INTEGRATED LEARNING ON THE PROFESSIONAL DEVELOPMENT OF HOSPITALITY MANAGEMENT STUDENTS IN THE 2ND DISTRICT OF ALBAY

Title: THE IMPACT OF WORK-INTEGRATED LEARNING ON THE PROFESSIONAL DEVELOPMENT OF HOSPITALITY MANAGEMENT STUDENTS IN THE 2ND DISTRICT OF ALBAY Author:Norjun P. Barro Abstract:Work-Integrated Learning (WIL) is an important part of helping hospitality students connect what they learn in school with what they practice in the real world. This study investigated the influence of WIL … Read more

THE INTEGRATION OF CULTURAL, HISTORICAL AND EDUCATIONAL ELEMENTS IN CULTURALIZED GAMES TOWARDS CONSUMER ENGAGEMENT AND PURCHASING BEHAVIOR AMONG VIETNAMESE YOUTH

Title: THE INTEGRATION OF CULTURAL, HISTORICAL AND EDUCATIONAL ELEMENTS IN CULTURALIZED GAMES TOWARDS CONSUMER ENGAGEMENT AND PURCHASING BEHAVIOR AMONG VIETNAMESE YOUTH Authors:Quan Nguyen Van and Minh Do Luong Abstract:This study investigates how cultural, historical, and educational elements embedded in culturalized games influence consumer purchasing behavior through the mediating role of consumer engagement among Vietnamese youth. … Read more

LIVED EXPERIENCES OF ALTERNATIVE LEARNING SYSTEM (ALS) SENIOR HIGH SCHOOL TEACHERS IN THE PROVINCE OF ALBAY

Title: LIVED EXPERIENCES OF ALTERNATIVE LEARNING SYSTEM (ALS) SENIOR HIGH SCHOOL TEACHERS IN THE PROVINCE OF ALBAY Author:Ma. Hazel O. Nidea Abstract:This study examines the lived experiences of fifty-two (53) Alternative Learning System (ALS) Senior High School (SHS) teachers in the province of Albay, Philippines, to gain insight into their personal and professional realities in … Read more

GLOBAL BUSINESS TRANSFORMATION IN THE POST-PANDEMIC ERA: ECONOMIC AND STRUCTURAL IMPLICATIONS OF COVID-19

Title: GLOBAL BUSINESS TRANSFORMATION IN THE POST-PANDEMIC ERA: ECONOMIC AND STRUCTURAL IMPLICATIONS OF COVID-19 Author:Adina Ioana SAPLONTAI BOTIȘ 1 Abstract:The COVID-19 pandemic generated unprecedented disruptions across the global economy, fundamentally transforming business operations, international trade, and investment patterns. This study examines the macroeconomic and sectoral impact of the pandemic on global business dynamics, with particular … Read more

ADJUSTING THE PBO UNDER IAS 19 (PROJECTED UNIT CREDIT) IN VENEZUELA AMID HYPERINFLATION AND VOLATILE DEMOGRAPHIC ASSUMPTIONS: A TECHNICAL DEFENSE OF AN ADJUSTMENT FACTOR

Title: ADJUSTING THE PBO UNDER IAS 19 (PROJECTED UNIT CREDIT) IN VENEZUELA AMID HYPERINFLATION AND VOLATILE DEMOGRAPHIC ASSUMPTIONS: A TECHNICAL DEFENSE OF AN ADJUSTMENT FACTOR Authors:Dr. Evaristo Diz Cruz and Dr. Jeffrey Query Abstract:In the Venezuelan context—characterized by episodes of hyperinflation and heightened macroeconomic volatility—the demographic assumptions that materially affect the measurement of defined benefit … Read more