Veredas do Direito
type: channel
description: The journal Veredas do Direito (ISSN 2179-8699) is dedicated to disseminating and fostering high-quality interdisciplinary scientific research, upholding rigorous academic standards and maintaining impartiality with respect to ideological perspectives. It values the internationalization of scholarship and ensures broad Brazilian regional representation among its authors, with a steadfast commitment to building a more just, free, and equal society in harmony with a healthier planet. Its academic excellence is demonstrated by its inclusion in internationally renowned indexing databases such as Scopus, Web of Science, and SciELO, as well as its A1 classification by Qualis-CAPES.
publisher: EUROPUB EUROPEAN PUBLICATIONS LTDA
language: en-US
publication name: Veredas do Direito
issn: 2179-8699
copyright: I (we) submit this article which is original and unpublished, of my (our) own authorship, to the evaluation of the Veredas do Direito Journal, and agree that the related copyrights will become exclusive property of the Journal, being prohibited any partial or total copy in any other part or other printed or online communication vehicle dissociated from the Veredas do Direito Journal, without the necessary and prior authorization that should be requested in writing to Editor in Chief. I (we) also declare that there is no conflict of interest between the articles theme, the author (s) and enterprises, institutions or individuals. I (we) recognize that the Veredas do Direito Journal is licensed under a CREATIVE COMMONS LICENSE. Licença Creative Commons Attribution 3.0
items: LETRAMENTO ECOLÓGICO NA BNCC: A LINGUAGEM COMO MEDIAÇÃO ENTRE O DIREITO AMBIENTAL E OS DIREITOS HUMANOS
items: A RE-ACTIVE APPROACH TO DESIGNING GREEN ECONOMY POLICIES: EVIDENCE FROM SUSTAINABLE MINING CONCESSIONS IN INDONESIA
items: WOMEN MAYORS AND BUDGETARY SPENDING PRIORITIES
items: EMPLOYEE ENGAGEMENT OF WOMEN INSTRUCTOR IN SAUDI ARABIA
items: REDUNDANCY REDUCTION AND SENTENCE PRIORITISATION OF THE STUDENT LECTURE NOTES USING SOFT COSINE IMPLEMENTED MMR ALGORITHM
items: DYNAMIC CAPABILITIES AND BUSINESS PERFORMANCE: THE MEDIATING ROLE OF BUSINESS MODEL INNOVATION IN VIETNAMESE ENTERPRISES
items: NARRATIVE HYBRIDITY, CULTURAL AUTHENTICATION, AND MARKET STRATEGIES IN HORROR CINEMA
items: FROM EVALUATION TO EMPOWERMENT: HUMAN RESOURCE DEVELOPMENT STRATEGIES FOR BORDER-SCHOOL ECOSYSTEMS IN THAILAND
items: GENDER EQUALITY FOR SUSTAINABLE HUMAN RESOURCE STRATEGIES OF LARGE INDUSTRIAL ENTERPRISES IN SLOVAKIA
items: FACTORS INFlUENCING THE INTENTION TO APPLY CLOUD BASED ACCOUNTING IN ORGANIZATIONS – RESEARCH AT ANIMAL FEED PROCESSING ENTERPRISES IN HANOI
items: GENDERED ENERGY CULTURES AND CLEAN COOKING IN KIGALI: STATUS, TASTE, AND FUEL STACKING
items: MEDIA COMMUNICATION OF WESTERN BALKAN NEWSPAPERS IN THE FUNCTION OF PUBLIC EDUCATION
items: CORPORATE RESPONSIBILITY BEYOND THE ENTITY: LESSONS FOR VIETNAM FROM ANGLO-AMERICAN LAW
items: SYNTHESIS CITRIC ACID SUBSTITUTED CO, NI AND ZN COMPLEXES AND ANTIMICROBIAL PROPERTIES
items: WHEN ACCESS ISN’T ADOPTION: SOCIAL AND MATERIAL DETERMINANTS OF CLEAN-COOKING PRACTICE IN KIGALI
items: RESEARCH DIRECTIONS ON TOURISM PRODUCT DEVELOPMENT THROUGH BIBLIOMETRIC ANALYSIS ON SCOPUS AND WOS
items: ADVANCING SDG 12: CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE OF LISTED FIRMS IN THE PHILIPPINES
items: NEXUS OF ENTREPRENEURIAL AND SOCIAL FACTORS IN SOCIAL ENTREPRENEURIAL INTENTIONS
items: ASEAN'S ROLE IN ENSURING STABILITY AND SECURITY IN THE EAST SEA AREA
items: STRATEGIC MANAGEMENT ACCOUNTING IN THAI UPSCALE HOTELS: A CONTINGENCY-BASED MODEL OF ADOPTION AND IMPLEMENTATION
items: STAGING INCLUSION: A SYSTEMATIC REVIEW OF SUSTAINABLE INCLUSIVE THEATRE PRODUCTION WITHIN THE FRAMEWORK OF THE SDGS
items: MODERATION ROLE OF DISTRIBUTIVE JUSTICE AND RELATIONSHIP BETWEEN LECTURER ENGAGEMENT AND ORGANIZATIONAL COMMITMENT: THE CASE OF UNIVERSITIES IN HO CHI MINH CITY, VIETNAM
items: STRATEGIC SHIFT FROM ECONOMIC SURVIVAL TO LONG-RUN ENVIRONMENTAL SUSTAINABILITY OF ECOWAS SUB-REGION: A DYNAMIC PANEL ANALYSIS OF CARBON EMISSIONS AND PRESERVATION QUALITY
items: PEOPLE'S WAR AND URBAN RESISTANCE IN SOUTHERN VIETNAM (1954 - 1975)
items: ROLE OF RELIGIOSITY IN THE CORRELATION BETWEEN MOTIVATION AND PERFORMANCE
items: INVESTIGATING VOLUNTEERISM BEHAVIORS ON SOCIAL NETWORKS IN VIETNAM
items: SUSTAINABILITY REPORTING COMPLIANCE AND RETURN ON CAPITAL EMPLOYED (ROCE) OF COMPANIES LISTED ON THE NIGERIA STOCK EXCHANGE
items: DETECTING FINANCIAL FRAUD IN INDONESIAN ISLAMIC BANKS
items: SUSTAINABLE BLOCKCHAIN MODELS: A COMPARATIVE LIFE CYCLE ASSESSMENT OF PROOF OF WORK AND PROOF OF SPACE AND TIME
items: THE EFFECTS OF ENTREPRENEURSHIP, COUNTRY FRAGILITY, HUMAN DEVELOPMENT, FIXED CAPITAL INVESTMENTS AND GLOBALIZATION ON FOREIGN DIRECT INVESTMENTS IN TURKIYE
items: INOVAÇÃO E SUSTENTABILIDADE: A TRANSFORMAÇÃO DO AGRONEGÓCIO DE PARAGOMINAS POR MEIO DAS PRÁTICAS ESG
items: SOLVING SOME GEOMETRIC PROBLEMS MORE EFFICIENTLY USING GENERALIZED PTOLEMY’S THEOREM
items: THEORETICAL AND APPLIED PRINCIPLES OF THE ACTIVITIES OF THE PROSECUTOR'S OFFICE AND THE BAR IN COMBATING CRIME
items: FISCAL FEDERALISM IN THE GST ERA: CHALLENGES AND THE ROAD AHEAD
items: FREEDOM OF EXPRESSION AND FROM PUNITIVE JUSTICE TO RESTORATIVE JUSTICE: COMPENSATION AND REHABILITATION ISSUES ON WRONGFUL CONVICTION
items: PLANNING THE DEVELOPMENT OF PROFESSIONAL COMPETENCE OF EDUCATIONAL ENTITIES TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS
items: THE CSR–FINANCIAL PERFORMANCE NEXUS: SECTOR AND SIZE EFFECTS IN MOROCCO
items: CHILD LABOUR ISSUES AND CHALLENGES: A REVIEW OF INTERNATIONAL AND MALAYSIAN LAW
items: EFECTIVIDAD DE UN PROGRAMA DE RESPONSABILIDAD SOCIAL UNIVERSITARIA EN LA EDUCACIÓN FINANCIERA Y NUTRICIONAL
items: ADSORPTION CAPABILITY OF MAGNETIC BIOCHAR DERIVED FROM LONGAN PEEL FOR DIESEL OIL REMOVAL FROM WATER
items: MAPPING THE EVOLUTION OF ONLINE SHOPPING: A BIBLIOMETRIC ANALYSIS OF GLOBAL RESEARCH TRENDS AND THEMES (2020–2024)
items: A SUI GENERIS INTELLECTUAL PROPERTY RIGHT FOR AI-GENERATED CONTENT: ENSURING A BALANCE BETWEEN INNOVATION AND LEGAL CERTAINTY
items: BUDDHIST INNOVATION WITH MEDITATION ACTIVITIES AND SOLVING THE PROBLEM OF BULLYING FOR CHILDREN AND YOUTHS
items: FROM MEMORIZING LAWS TO MORAL REASONING: EXPLORING SELF-REGULATED LEARNING IN MEDICAL LAW AND ETHICS
items: FROM REFLECTION TO RESPONSIBILITY: HOW MEDICAL STUDENTS CONSTRUCT ETHICAL IDENTITY THROUGH REFLECTIVE LEARNING
items: DEFERRED TAX AND ITS IMPACT ON THE MEASUREMENT OF ECONOMIC VALUE ADDED (EVA)
items: BETWEEN TRUST AND UNCERTAINTY: HOW STUDENTS CONSTRUCT ETHICAL BOUNDARIES IN AI-DRIVEN LEARNING
items: RESTORATIVE JUSTICE FOR JUVENILE OFFENDERS IN VIETNAM: HISTORICAL APPROACHES AND FUTURE PROSPECTS
items: MEASURES TO PREVENT AND COMBAT SMUGGLED CIGARETTES AND COUNTERFEIT CIGARETTES IN VIETNAM
items: CREDİT RİSK, BANK PERFORMANCE, AND FİNANCİAL STABİLİTY: PANEL EVİDENCE FROM THE TURKİSH BANKİNG SECTOR
items: ENHANCING STUDENTS’ ENGLISH LANGUAGE LEARNING THROUGH LINGUA-DIDACTICS IN THE CREDIT-MODULE SYSTEM OF HIGHER EDUCATION
items: SATISFACCIÓN DE BENEFICIARIOS COMO PREDICADOR DEL RENDIMIENTO ACADÉMICO: EVIDENCIA DESDE PROYECTOS COMUNITARIOS DEL IDIOMA INGLÉS EN ECUADOR

LETRAMENTO ECOLÓGICO NA BNCC: A LINGUAGEM COMO MEDIAÇÃO ENTRE O DIREITO AMBIENTAL E OS DIREITOS HUMANOS
type: item
description: As discussões sobre Letramento Ecológico (LE) têm ganhado corpo nos últimos anos. Muito dessa evolução se deve à ascensão dos Direitos Humanos (DH), em razão da sua tentativa de vozeamento de minorias diversas. Nesse sentido, o presente artigo tem como objetivo analisar referências ao LE no contexto da Base Nacional Comum Curricular (BNCC) a partir da associação entre DH e Direito Ambiental (DA). A fundamentação teórica está alojada no campo interdisciplinar dos estudos sobre letramento, especialmente no que compete ao LE, bem como ao Letramento Social (LS). A metodologia é do tipo documental, tomando como documento investigado a BNCC. A abordagem é qualitativa e a técnica utilizada foi a análise de conteúdo. Os dados revelam a presença do LE na BNCC de maneira implícita e transversal, uma vez que a terminologia não é diretamente utilizada. No entanto, a integração entre as práticas de letramento e os DH e DA ainda se mostra fragmentada no referido documento.
creator: Thiago Luiz Sartori
creator: Bruno Gomes Pereira
creator: Cláudia Rosa Acevedo
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223664
ending page: e223664
doi: 10.18623/rvd.v22.n4.3664

A RE-ACTIVE APPROACH TO DESIGNING GREEN ECONOMY POLICIES: EVIDENCE FROM SUSTAINABLE MINING CONCESSIONS IN INDONESIA
type: item
description: Purpose: This study aims to develop and validate a Green Economy (GE) policy model for sustainable mining concessions in Indonesia through the novel RE-ACTIVE methodology, ensuring both contextual feasibility and policy relevance. Design/methodology/approach: The research adopts a mixed-method approach framed by the RE-ACTIVE steps (Research–Analyze–Construct–Test–Implement–Validate–Evaluate). Data were collected through document review, surveys, field observations, interviews, and Focus Group Discussions (FGDs) with Pentahelix stakeholders, representing government, industry, academia, civil society, and media. Benchmarking was conducted with mining regions in Kendari and East Kalimantan to identify best practices. Findings: The prototype model consists of six core components: local regulation, green audit system, transformational CSR, territorial revitalization, monitoring, and periodic evaluation. Empirical testing with a partner mining company demonstrated improvements in ESG indicators, eco-efficiency, green innovation, and stakeholder engagement, confirming both the academic validity and practical relevance of the model. Practical implications: The model provides actionable guidelines for local governments in drafting responsive regulations, for mining industries in adopting sustainable practices, and for communities in ensuring participatory post-mining revitalization. It offers an evidence-based tool that can support the drafting of regional regulations (Perda) and enhance the alignment of local policies with national and global sustainability agendas. Theoretical implications: This research advances sustainability governance and policy evaluation literature by introducing the RE-ACTIVE methodology, which integrates the Pentahelix approach with cultural dimensions. It contributes theoretically by bridging global Green Economy frameworks with local socio-cultural contexts through realist evaluation and theory of change (ToC). Originality/value: This study pres…
creator: Rismawati
creator: Haedar
creator: Suaedi
creator: Ela Elliyana
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223583
ending page: e223583
doi: 10.18623/rvd.v22.n4.3583

WOMEN MAYORS AND BUDGETARY SPENDING PRIORITIES
type: item
description: This study examines budget spending patterns in Slovak municipalities governed by women mayors and compares them with those led by men, aiming to determine whether women mayors allocate more resources to areas typically prioritized by women. International research often identifies education, health care, and social protection as key focus areas for female leaders, though previous findings on gender-based spending differences remain mixed. Using official data from the Statistical Office and the Ministry of Finance of the Slovak Republic, the study applies statistical tests to evaluate the significance of expenditure differences between male- and female-led municipalities. The results reveal no statistically significant differences across the budget categories investigated. A key limitation stems from the fact that municipal budgets require council approval, which may limit the direct influence of mayors on spending priorities. The findings suggest that mayoral gender is not a reliable predictor of budgetary preferences in Slovak municipalities. Instead, local spending decisions appear to be shaped by other determinants, such as the political power of councils, mandatory expenditures, and party policy alignment. This study contributes to the broader literature on gender and governance by providing evidence from Slovakia that diverges from several international findings.
creator: Martin Vejačka
creator: Dana Paľová
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223575
ending page: e223575
doi: 10.18623/rvd.v22.n4.3575

EMPLOYEE ENGAGEMENT OF WOMEN INSTRUCTOR IN SAUDI ARABIA
type: item
description: Employee engagement signifies a symbiotic relationship between employees and their organization. The voluntary involvement and commitment of employees are crucial for organizational success and growth. As the business environment grows increasingly complex and volatile, organizations seek innovative ways to enhance productivity and profitability, demanding high levels of competence, involvement, and commitment from their workforce. Instructors are among the most significant professionals for any nation's future progress. The paramount challenge today is not merely retaining talented employees but fully engaging them—capturing their hearts and minds throughout their careers. This study, therefore, attempts to identify and analyse the employee engagement levels of female instructors in various management colleges in Riyadh, Kingdom of Saudi Arabia (KSA). Method: Data were collected from 150 female instructors at management colleges in Riyadh, KSA, using the Utrecht Work Engagement Scale. The data were analysed using SPSS software. The analysis involved calculating the mean for all questionnaire items to understand the basic response pattern, followed by correlation analysis to examine the associations between the three core dimensions, and multiple regression analysis. Results & Conclusion: The findings indicate high levels of employee engagement among the participants. A significant relationship exists between the levels of absorption and dedication displayed by these women academics, leading to higher vigor at work. Despite cultural and familial ties, women in Saudi academic institutions have emerged as strong individuals making their mark on the national academic landscape. The Saudi government provides extensive opportunities for women academics across all educational fields, supported by the relaxation of social restrictions and conservative cultural practices, which usher in greater opportunities for education and employment.
creator: Monira Alotaibi
creator: Syeda Taj Unnisa
creator: Faten Alrumaih
creator: Sara Al Shaik
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223568
ending page: e223568
doi: 10.18623/rvd.v22.n4.3568

REDUNDANCY REDUCTION AND SENTENCE PRIORITISATION OF THE STUDENT LECTURE NOTES USING SOFT COSINE IMPLEMENTED MMR ALGORITHM
type: item
description: In the realm of education, the efficacy of lecture notes in aiding student learning is pivotal. This study explores the integration of the Soft cosine measure (SCM) with the Maximal marginal relevance (MMR) algorithm to reduce redundancy and prioritize essential sentences in student lecture notes. Traditional cosine similarity often overlooks the semantic similarity between terms with different surface forms, leading to suboptimal redundancy reduction. The Soft Cosine Measure addresses this by accounting for word similarity based on semantic relationships, improving sentence relevance and uniqueness assessment. In our approach, SCM is employed within the MMR framework to iteratively select sentences that maximize relevance to the main lecture content while minimizing redundancy with previously selected sentences. This hybrid method ensures that the final summary encompasses a broader range of key concepts and topics discussed during lectures, providing a more comprehensive and coherent overview. Experimental evaluations on a dataset of lecture notes demonstrate that the SCM-implemented MMR algorithm significantly outperforms traditional summarization techniques in both reducing redundancy and maintaining the informativeness of summaries. The Soft Cosine Implemented MMR Algorithm (SCIMMR) gives the ROUGE values between 0.821 to 0.901. This novel approach offers a robust solution for the automatic summarization of lecture notes, aiding students in efficiently reviewing and studying educational materials.
creator: Angelo Baby
creator: Vaidehi V
creator: Jinsi Jose
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223612
ending page: e223612
doi: 10.18623/rvd.v22.n4.3612

DYNAMIC CAPABILITIES AND BUSINESS PERFORMANCE: THE MEDIATING ROLE OF BUSINESS MODEL INNOVATION IN VIETNAMESE ENTERPRISES
type: item
description: This study examines how dynamic capabilities enhance firm performance, highlighting the mediating role of business model innovation (BMI) in Vietnamese enterprises. A mixed-methods approach was employed, combining qualitative interviews and a survey with 32 indicators. Data from 396 valid responses were analyzed using SPSS and AMOS to assess five dynamic capabilities: absorptive, technological, adaptive, innovative, and knowledge management. Results indicate that innovative capability is the strongest driver of BMI and firm performance. Technological and knowledge management capabilities also play significant roles in fostering adaptability and opportunity recognition. All five dynamic capabilities positively influence BMI, which in turn improves performance. The study extends dynamic capability theory by confirming the mediating effect of BMI and providing empirical evidence from the context of Vietnamese firms. The findings suggest that firms should integrate dynamic capabilities into their strategies to sustain innovation, flexibility, and competitiveness in rapidly changing technological environments. The scope is limited to Vietnamese firms and five specific capabilities; future research should broaden contexts and variables to enhance generalizability.
creator: Hiep Phuoc Minh
creator: Bao Tran Do Hoai
creator: Hieu Cao Viet
creator: Lieu Nguyen Thi Yen
creator: Dao Nguyen Ho Xuan
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223689
ending page: e223689
doi: 10.18623/rvd.v22.n4.3689

NARRATIVE HYBRIDITY, CULTURAL AUTHENTICATION, AND MARKET STRATEGIES IN HORROR CINEMA
type: item
description: This study examines the hybrid narrative forms, cultural authentication strategies, and market adaptation mechanisms shaping Southeast Asian supernatural horror cinema. Focusing on films from Thailand, Vietnam, Indonesia, and the Philippines, it analyzes how filmmakers blend indigenous spiritual systems—animism, Buddhism, Islam, and Catholicism—with global horror conventions. Using textual analysis, expert interviews, and industry mapping, the research reveals how ritual practices, sacred symbols, and historical settings function not only as markers of authenticity but also as epistemological anchors. A key finding is the emergence of "platform-oriented hybridity," where narratives are restructured to meet the demands of global streaming algorithms while preserving cultural specificity. These films thus serve as cultural texts negotiating identity, belief, and trauma within postcolonial contexts. The study contributes to discourses on global media, transnational genre flows, and the political economy of streaming by highlighting Southeast Asian horror cinema’s dual role as a site of cultural expression and industrial innovation. Recommendations stress deeper ethnographic engagement and equitable digital representation.
creator: Apinya Anphanlam
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-19
publication date: 2025-11-19
volume: 22
number: 4
starting page: e223616
ending page: e223616
doi: 10.18623/rvd.v22.n4.3616

FROM EVALUATION TO EMPOWERMENT: HUMAN RESOURCE DEVELOPMENT STRATEGIES FOR BORDER-SCHOOL ECOSYSTEMS IN THAILAND
type: item
description: This study examines how External Quality Assessment (EQA) outcomes might be strategically utilized to improve Human Resource Development (HRD) in primary school environments throughout Thailand's national borders. The research uses a step-by-step approach that combines different methods, including analyzing needs, mapping the context with SWOT–PEST, getting expert feedback, and surveying stakeholders, to find important gaps between how things are currently done and how they should be done with EQA data. Findings indicate a systemic underutilization of External Quality Assurance (EQA) in developing Human Resource Management (HRM), highlighting inadequacies in teacher professional development, leadership planning, and data-driven decision-making. This study highlights the strategic potential of EQA as a catalyst for inclusive, context-sensitive HRD, in contrast to previous material that emphasizes compliance-based uses. Seven comprehensive initiatives are recommended, encompassing teacher upskilling, collaborative curriculum co-design, equity-centered planning, and the establishment of educational information systems. A comparative review of ASEAN border education models illustrates the importance of culturally sensitive and participative methodologies, while disparities in digital readiness and policy alignment elucidate variations in implementation efficacy. The paper provides an empirically based, policy-relevant paradigm for data-driven human capital development in unstable education systems by contextualizing the findings within global HRD theory and regional border dynamics. It provides pragmatic recommendations for ministries, accreditation organizations, and regional educational authorities to include EQA in long-term HRD planning, transforming evaluations from mere compliance instruments into catalysts for educational resilience and equity in marginalized learning contexts.
creator: Sopana Sudsomboon
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-19
publication date: 2025-11-19
volume: 22
number: 4
starting page: e223630
ending page: e223630
doi: 10.18623/rvd.v22.n4.3630

GENDER EQUALITY FOR SUSTAINABLE HUMAN RESOURCE STRATEGIES OF LARGE INDUSTRIAL ENTERPRISES IN SLOVAKIA
type: item
description: Gender equality is one of the goals of sustainable development, which is focused on achieving the justice and prosperity of society. Gender equality is a powerful tool for the development of dynamic and equitable societies around the world. The main objective of this paper is to present the results of a study of the level of institutional support for gender equality in large industrial enterprises in Slovakia. We used a quantitative approach and descriptive design for the study. The participants of the study were managers and human resource management professionals in large enterprises. The findings showed that there are differences between men and women in their perceptions of how gender equality approaches are embedded in institutional formal documents. Also, the results showed that companies are more likely to have gender equality incorporated into the company's vision, strategy and policies. On the other hand, there are still gaps in monitoring and reporting gender equality in enterprises and insufficient attention is paid to the development of awareness of this area among employees.
creator: Zdenka Gyurák Babeľová
creator: Veronika Jurenková
creator: Natália Vraňaková
creator: Miloš Čambál
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223304
ending page: e223304
doi: 10.18623/rvd.v22.n4.3304

FACTORS INFlUENCING THE INTENTION TO APPLY CLOUD BASED ACCOUNTING IN ORGANIZATIONS – RESEARCH AT ANIMAL FEED PROCESSING ENTERPRISES IN HANOI
type: item
description: The use of Cloud-Based Accounting - CBA platforms is becoming a trend that is unavoidable in the context of the intense global digital transformation that is occurring in order to innovate business accounting and financial management systems. The use of CBA improves management effectiveness and the caliber of accounting data in addition to automating accounting procedures and facilitating real-time connections and sharing of financial data. The purpose of this study was to determine and assess the variables influencing the degree of CBA use in Hanoi's animal feed processing businesses. The theoretical model based on the UTAUT framework was tested using quantitative research techniques, such as multiple linear regression analysis and exploratory factor analysis. The study's findings indicate that the intention to use cloud computing accounting is influenced by five factors: (1) Performance Expectancy; (2) Effort Expectancy; (3) Social Influence; (4) Facilitating Conditions; and (5) Organizational Capability. Based on this, the study makes some managerial recommendations to encourage the use of CBA in manufacturing businesses, particularly those that process animal feed, in order to improve the efficiency of financial management and the caliber of accounting reports in the digital era.
creator: Hoang Khanh Van
creator: Vu Thuy Duong
creator: Le Thanh
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-18
publication date: 2025-11-18
volume: 22
number: 4
starting page: e223638
ending page: e223638
doi: 10.18623/rvd.v22.n4.3638

GENDERED ENERGY CULTURES AND CLEAN COOKING IN KIGALI: STATUS, TASTE, AND FUEL STACKING
type: item
description: Clean cooking is often framed as a diffusion or pricing problem, yet households adopt and use stoves within gendered energy cultures that organise labour, risk, taste, and status. Drawing on ten focus-group discussions, 100 observed cooking sessions, and 20 semi-structured interviews with urban residents of Kigali, Rwanda, we combine anthropological narrative inquiry with the Energy Cultures framework to examine how material arrangements, shared meanings, and everyday practices co-produce household fuel portfolios. We identify three mechanisms. First, status-mediated switching: households rotate among LPG, electricity, charcoal, and episodic firewood to perform urban modernity while safeguarding dish-specific flavour, with women’s culinary authority and men’s liquidity control shaping sequences of use. Second, a double bind of transition: price volatility and supply reliability intersect with safety talk and taste standards to stabilise stacking as a low-regret strategy under uncertainty. Third, policy choreography, sequenced community-level interventions, culinary stewardship (taste-equivalence protocols), safety dramaturgy (neighbour-led demonstrations), and budget-fit infrastructure align technologies with culturally legible routines. We report transparent qualitative procedures (reflexive memoing, shared codebook, and intercoder checks) and propose portfolio-quality metrics, exposure reduction, time efficiency, and sensory satisfaction as outcomes that better capture progress than primary-fuel displacement alone. Designing with gendered culture, rather than around it, offers a more durable and just pathway to clean-cooking transitions in rapidly urbanising African cities.
creator: Jeremiah Thoronka
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-17
publication date: 2025-11-17
volume: 22
number: 4
starting page: e223717
ending page: e223717
doi: 10.18623/rvd.v22.n4.3717

MEDIA COMMUNICATION OF WESTERN BALKAN NEWSPAPERS IN THE FUNCTION OF PUBLIC EDUCATION
type: item
description: This study examines the coverage of the Russia-Ukraine conflict by two prominent Western Balkan newspapers: Panorama (Albania) and Večernje Novosti (Serbia). Drawing on media education theories and the framework of war/peace journalism (Galtung & Ruge, 1965), the analysis employs Yin’s (2016) decomposition method to explore how narrative structures and communication styles reflect divergent geopolitical alignments. While Panorama adopts a direct, fact-based approach consistent with Albania’s pro-Western stance - emphasizing Ukraine’s defensive efforts and highlighting peace initiatives - Večernje Novosti uses sensationalist and nationalist rhetoric aligned with Serbia’s pro-Russian position, often employing headline manipulation and emotional framing to influence public perception. The study reveals that these editorial choices serve as extensions of respective state ideologies and national identities, complicating claims of journalistic objectivity. Furthermore, the selective inclusion of authoritative voices and strategic ambiguity in communication contribute to shaping readers’ attitudes within each national context. These findings underscore the necessity for critical media literacy in politically sensitive regions, where media narratives not only inform but also actively participate in geopolitical discourses. This research contributes to understanding how media operates as a tool for ideological positioning amid international conflicts.
creator: Rexhep Suma
creator: Ferid Selimi
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-15
publication date: 2025-11-15
volume: 22
number: 4
starting page: e223179
ending page: e223179
doi: 10.18623/rvd.v22.n4.3179

CORPORATE RESPONSIBILITY BEYOND THE ENTITY: LESSONS FOR VIETNAM FROM ANGLO-AMERICAN LAW
type: item
description: The use of business entities as legal shields for criminal or fraudulent activities has become a pervasive issue in today’s economy. To effectively combat such misconduct, it is crucial to pierce the corporate veil that hides the true perpetrators behind these entities. This article explores the legal doctrine of veil piercing, which enables courts to disregard the separate legal personality of a corporation when fraud or other wrongful acts are committed under its guise. The analysis centers on two key questions: (1) what conditions warrant the application of the doctrine, and (2) whether liability should be confined to the shareholders’ invested capital or extend to their personal assets once the veil is lifted. The article also examines the application of this doctrine in Vietnam, analyzing relevant provisions in the country’s Enterprise Law and related regulations through case studies. Drawing from these insights, the article provides recommendations for businesses and policymakers to minimize legal risks and reduce unintended economic consequences for society.
creator: Van Toan Ly
creator: Thanh Trung Vo
creator: Viet Tu Nguyen
creator: Chi Dung Nguyen
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-16
publication date: 2025-11-16
volume: 22
number: 4
starting page: e223390
ending page: e223390
doi: 10.18623/rvd.v22.n4.3390

SYNTHESIS CITRIC ACID SUBSTITUTED CO, NI AND ZN COMPLEXES AND ANTIMICROBIAL PROPERTIES
type: item
description: This scientific research aims the synthesis and antimicrobial investigations of citric acid substituted metal complexes. Ligand and all synthesized compounds were evaluated high antibacterial and antifungal properties. Sustainable Development Goals (SDGs), particularly SDG 3 (Good Health and Well-being) and SDG 12 (Responsible consumption and production). Coordination chemistry is a modern branch of chemistry. Synthesis of new complex compounds has increased because of different application of these compounds. Coordination compounds have shown high antimicrobial properties. Nowadays scientist have been working in the different class of complex compounds, but they prefer synthesis of natural ligand substituted metal complexes.IR spectra were investigated by use of UR-20 spectromer. Elemental analyses were carried out in Horiba Spectromer.Antimcrobial activity of the compounds of tested against using Pseudomonas Aeruginosa, Mycobacterium lacticolium, Aspergillus niger, Cladasporium resinale, Penicillium Chrosegenum, Chastomium gloloodium Trichoderma viride. Synthesized all complex compounds have shown high antibacterial and high antifungal properties. The complex compounds even a very low concentrations have shown high antimicrobial properties. We have investigated antimicrobial properties and when we observe high results, we have continued study of duration of complex compounds. In the result of our investigation our compounds have been showed 8 month duration of bacteria and fungi. The first time we have synthesized nickel perchlorate containing citric acid complexes. We have also been investigated mix bacteria and fungi cultures.
creator: Aysel Rahimova
creator: Kazim Aliyev
creator: Samina Sultanova
creator: Tarana Qurbanova
creator: Saadat Mammadova
creator: Sevda Ismayilova
creator: Malahat Bagiyeva
creator: Rahman Fatullazade
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-15
publication date: 2025-11-15
volume: 22
number: 4
starting page: e223511
ending page: e223511
doi: 10.18623/rvd.v22.n4.3511

WHEN ACCESS ISN’T ADOPTION: SOCIAL AND MATERIAL DETERMINANTS OF CLEAN-COOKING PRACTICE IN KIGALI
type: item
description: This study examines clean-cooking transitions in Kigali, Rwanda, showing how policy, market dynamics, social obligations, climatic events, and kitchen materialities jointly shape everyday fuel choice. Using a qualitative narrative-ethnographic design, we combined 20 semi-structured interviews, 100 in-home observations, 15 transect walks, and 10 focus-group discussions with 50 households, supplemented by document and grey-literature review. Narrative inquiry reveals an enduring access–adoption gap: despite nominal availability of LPG and electricity, patterned frictions keep households fuel-stacking. Temporal pressures (school and work rhythms, rain events) and sensory conventions (flavour and texture as quality criteria) sustain charcoal “finishing,” while material authority (prepayment meters, mobile-money balances, cylinder custody, and last-mile access), mediates when clean fuels are practicable in real time. Adoption trajectories are thus driven less by device ownership than by situated interactions among people, artefacts, places, and rules. We show that cylinders, meters, and phones distribute decision-making power across household members and vendors, and that rain-induced transitions and “anticipated flavour” shape sequence choices even in connected homes. These findings explain why “access” alone rarely yields exclusive clean-fuel use. We argue for practice-aware interventions that pair technical provision with measures that smooth refill and credit frictions, redesign metering and custody arrangements to align authority with primary cooks, and leverage peer forums for safety, taste, and skill retraining. Because these determinants are gendered and time-sensitive, programmes that reduce the temporal and cognitive load on primary cooks are likely to deliver larger and more durable gains in emissions reduction, health, and everyday reliability than access-only strategies.
creator: Jeremiah Thoronka
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-16
publication date: 2025-11-16
volume: 22
number: 4
starting page: e223601
ending page: e223601
doi: 10.18623/rvd.v22.n4.3601

RESEARCH DIRECTIONS ON TOURISM PRODUCT DEVELOPMENT THROUGH BIBLIOMETRIC ANALYSIS ON SCOPUS AND WOS
type: item
description: This study is designed to explore and identify key research directions related to the topic of tourism product development. The data used for bibliometric analysis were collected on February 3, 2025, by retrieving information from the Scopus and Web of Science database systems. After merging the data and filtering English-language documents, 191 records were retained. The research methodology employed in this study includes descriptive statistics and keyword co-occurrence analysis, supported by the VOSViewer software. The study results indicate four main research directions in tourism product development: (1) Integrating the development of new tourism products with indigenous tourism to enhance visitor experiences; (2) Innovation in sustainable tourism product development at rural tourism destinations; 3) Marketing strategies for sustainable ecotourism development; (4) Sustainable development in the tourism industry. This study also suggests several potential future research directions on tourism product development, contributing to the diversification and enhancement of both the quantity and quality of research on sustainable tourism development, particularly in emerging economies.
creator: Phan Nguyen Bao-Hoang
creator: Toan Le Duc
creator: Thuong Mai Thi
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-15
publication date: 2025-11-15
volume: 22
number: 4
starting page: e223574
ending page: e223574
doi: 10.18623/rvd.v22.n4.3574

ADVANCING SDG 12: CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE OF LISTED FIRMS IN THE PHILIPPINES
type: item
description: This study investigates the link between corporate social responsibility (CSR) and the financial performance of listed firms in the Philippines in alignment with SDG 12. The methodology adopted for this research comprises a longitudinal approach to investigate firm data of the Philippine Stock Exchange Index (PSEi) from 2019 to 2022. The environmental, social, and governance (ESG) framework assessed CSR performance, while financial performance was measured using return on equity and stock return. Firm profiles such as industry type, firm size, firm age, and auditor type were used as control variables. Data collection was carried out through firms' sustainability, annual, and governance reports as the data source. Governance performance significantly affects ROE (β = 0.434, p < 0.01), while environmental and social dimensions, as well as overall CSR performance, show no significant effect on either ROE or stock return. It extends the current literature on CSR performance and its link to financial performance in an emerging economy setting, while also providing empirical insight into the early implementation of SDG 12.6 in the Philippine context. This study provides preliminary data on the link between CSR and financial performance in the Philippine context, where mandatory sustainability reporting was recently adopted.
creator: Laurence C. Espino
creator: Eugene B. Mutuc
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-13
publication date: 2025-11-13
volume: 22
number: 4
starting page: e223200
ending page: e223200
doi: 10.18623/rvd.v22.n4.3200

NEXUS OF ENTREPRENEURIAL AND SOCIAL FACTORS IN SOCIAL ENTREPRENEURIAL INTENTIONS
type: item
description: This study examines the antecedents of Social Entrepreneurial Intention (SEI) by integrating entrepreneurial and social factors within a unified framework. Building on the push–pull theory of entrepreneurial motivation, four objectives are pursued: to assess the direct influence of entrepreneurial factors—lifestyle aspirations, financial gains, and personal fulfillment—on SEI; to evaluate the role of social factors—social value creation, community development, and sustainability—in shaping SEI; to analyze the interaction between entrepreneurial and social logics; and to investigate the mediating effects of social factors in translating higher-order motivations into intentions. A quantitative survey of 80 graduating entrepreneurship students in the Philippines provides the empirical foundation. Descriptive analysis revealed high entrepreneurial orientation and social awareness, while correlational and regression results confirmed that lifestyle aspirations, financial gains, and personal fulfillment significantly predict SEI. Social value creation and community development also emerged as robust drivers, although sustainability did not exert a significant effect, suggesting contextual contingencies. Mediation analysis further demonstrated that social factors partially mediate the relationship between entrepreneurial factors and SEI, underscoring the hybrid and reinforcing nature of economic and social logics. By capturing the dual logic underlying SEI, this study enriches understanding of how hybrid motivations foster the pursuit of social entrepreneurship.
creator: Eugene Burgos Mutuc
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-12
publication date: 2025-11-12
volume: 22
number: 4
starting page: e223247
ending page: e223247
doi: 10.18623/rvd.v22.n4.3247

ASEAN'S ROLE IN ENSURING STABILITY AND SECURITY IN THE EAST SEA AREA
type: item
description: Since its inception, ASEAN has played a critical role in Southeast Asia's economic, political, cultural, and social development. The international community has praised ASEAN's position and role as a result of its operations. ASEAN has initiated and chaired numerous cooperation mechanisms that link cooperation relations between regional members with countries outside the region stability and security in the East Sea region. ASEAN has initiated and chaired numerous cooperation mechanisms that link cooperation relations between regional members and countries outside the region to ensure stability and security in the East Sea region.With the initiative, flexibility, and ingenuity in operations, ASEAN has known how to take advantage and promote its "central role" to attract the attention and participation of the international community, especially major countries, in properly handling related issues to the East Sea. Although there were certainly challenging times before the impact of many objective and subjective factors, it does not reduce or deny the position and role of ASEAN. With an overall approach through historical and logical methods, combined with analysis and evaluation of some specific events, this article will clarify the role of ASEAN in ensuring stability and security in the East Sea area. We came to some conclusions on that basis, emphasizing that ASEAN continues to have an irreplaceable role, especially in the current context.
creator: Nguyen Anh Chuong
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-12
publication date: 2025-11-12
volume: 22
number: 4
starting page: e223514
ending page: e223514
doi: 10.18623/rvd.v22.n4.3514

STRATEGIC MANAGEMENT ACCOUNTING IN THAI UPSCALE HOTELS: A CONTINGENCY-BASED MODEL OF ADOPTION AND IMPLEMENTATION
type: item
description: The adoption of strategic management accounting (SMA) in hospitality contexts in particular, the interaction between structural and behavioral contingencies in emerging economies remains understudied. This study examines contextual factors influencing SMA adoption in Thailand's upscale hotel sector, developing a comprehensive contingency-based framework that integrates traditional structural variables with emerging behavioral dimensions. A qualitative research design employing systematic thematic analysis was used; semi-structured interviews were conducted with 18 executives from nine four-star hotels across six Thai provinces. Seven key themes emerged from the analysis: four primaries structural (competitive intensity, information technology readiness, leadership orientation, market orientation) and three emergent organizational capability themes (customer data literacy, cross-functional collaboration, external expertise utilization). Hotels demonstrating alignment across multiple contingency dimensions achieved superior SMA implementation outcomes, with behavioral contingencies proving as important as technical infrastructure. The findings extend contingency theory by demonstrating for the first time in hospitality contexts how behavioral contingencies function as independent determinants rather than merely moderating structural relationships, challenging the predominant focus on technical factors in prior research. This novel position has important theoretical implications for understanding SMA adoption mechanisms. The research provides practitioners with a comprehensive seven-factor assessment framework for evaluating SMA adoption readiness and a phased implementation roadmap. This research contributes the first comprehensive examination of structural–behavioral contingency interactions in hospitality SMA adoption, offering a novel theoretical framework applicable to service-oriented organizations.
creator: Amaralak Sirithongsook
creator: Paweena Kongchan
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-13
publication date: 2025-11-13
volume: 22
number: 4
starting page: e223555
ending page: e223555
doi: 10.18623/rvd.v22.n4.3555

STAGING INCLUSION: A SYSTEMATIC REVIEW OF SUSTAINABLE INCLUSIVE THEATRE PRODUCTION WITHIN THE FRAMEWORK OF THE SDGS
type: item
description: Inclusive theatre production remains largely incidental and limited to short-term projects, lacking a well-established model of sustainability. In many cases, inclusion is reduced to technical accessibility rather than genuine creative participation. Addressing this gap, the present study aims to map the practices, strategies, and sustainability orientations in inclusive theatre production and to examine its contribution to the Sustainable Development Goals (SDGs). The research employs a Systematic Literature Review (SLR) based on the PRISMA 2020 protocol, with data retrieved from Scopus, Web of Science, and Google Scholar (2020–2025). Out of 50 initial publications, 23 studies met the inclusion criteria and were analyzed through thematic analysis. The findings reveal four key insights. First, conceptually, inclusive theatre is no longer viewed merely as an accessibility tool but as a social practice that negotiates identity and power relations through co-creation rather than symbolic representation. Second, in terms of production methods, approaches such as disability-led theatre, applied theatre, and community-based performance emerge as dominant models that foster equitable participation. Third, integration with the SDGs is reflected in the implementation of ecotheatre, dramatherapy, and arts-based pedagogy, which align with SDG 3, 4, 10, 11, and 12. Fourth, ongoing challenges include policy reform, the equalization of artistic authority, and the strengthening of collective leadership. In conclusion, inclusive theatre holds a strategic position as a transformative instrument for sustainable development, provided it is supported by a consistent and participatory cross-sectoral ecosystem.
creator: Setyo Yanuartuti
creator: Arif Hidadjad
creator: Pamuji
creator: Anbie Haldini Muhammad
creator: Senyum Sadhana
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-13
publication date: 2025-11-13
volume: 22
number: 4
starting page: e223566
ending page: e223566
doi: 10.18623/rvd.v22.n4.3566

MODERATION ROLE OF DISTRIBUTIVE JUSTICE AND RELATIONSHIP BETWEEN LECTURER ENGAGEMENT AND ORGANIZATIONAL COMMITMENT: THE CASE OF UNIVERSITIES IN HO CHI MINH CITY, VIETNAM
type: item
description: The aim of this study was to investigate how job engagement at Vietnam University in Ho Chi Minh City mediated the relationships between recruitment and selection, rewards and compensation, job security, and organizational commitment. Furthermore, examine the moderating role that distributive justices play in the relationship between job engagement and both recruitment and selection as well as rewards and compensation. Next examined for job engagement to be impacted by psychological empowerment, selection and recruitment, rewards and compensation, job security, distributive justice, and emotional intelligence. Besides, testing the relationship between job engagement and organizational commitment. Both qualitative and quantitative research techniques were used for this research. Data was collected in early July 2025 and late September 2025 at Vietnam University in Ho Chi Minh City; PLS-SEM was used to test hypotheses of research. Finally, there accepted the hypotheses H2, H3, H4, H5, H6, H7, H8b, H8c, and H9; on the contrary, rejected the hypotheses H1, H8a, and H10. Based on the results, The authors propose five groups of solutions to enhance work engagement and organizational commitment of lecturers at Vietnamese universities.
creator: Tam Minh Huynh
creator: Ha Hong Nguyen
rights: Copyright (c) 2025
date: 2025-11-12
publication date: 2025-11-12
volume: 22
number: 4
starting page: e223665
ending page: e223665
doi: 10.18623/rvd.v22.n4.3665

STRATEGIC SHIFT FROM ECONOMIC SURVIVAL TO LONG-RUN ENVIRONMENTAL SUSTAINABILITY OF ECOWAS SUB-REGION: A DYNAMIC PANEL ANALYSIS OF CARBON EMISSIONS AND PRESERVATION QUALITY
type: item
description: The quest for economic survival among developing nations has turned full circle with emphasis shifting from mere short-term economic survival to the huge environmental devastation that it leaves in its trail. The consequences of unchecked use of natural resources are here with us: depletion of ozone layer, deforestation leading to rampaging erosion damage, eccentric weather condition, land-use change, just to stop at these few. It is being conjectured that if the situation continues unabated, we may not have the environment to live and operate in. This study's primary objective was to validate the Environmental Kuznets Curve (EKC) hypothesis within the ECOWAS. This study employed a two-step System Generalized Method of Moments (GMM) for its analysis. This approach was used to evaluate the impact of carbon emissions on environmental quality across the member states of ECOWAS. The results indicated that both carbon emissions and greenhouse gases are detrimental, leading to a decline in environmental quality. Conversely, the consumption of renewable energy was found to be beneficial, contributing to an improvement in the sub-region's ecological quality. Based on these findings, the study suggests that ECOWAS countries should implement policies both domestically and collectively to mitigate environmental degradation. This can be achieved by promoting the adoption of renewable energy sources and carbon-free products throughout the region.
creator: Oluchukwu F. Anowor
creator: Wilfred I. Ukpere
creator: Vincent A. Onodugo
rights: Copyright (c) 2025
date: 2025-11-12
publication date: 2025-11-12
volume: 22
number: 4
starting page: e223666
ending page: e223666
doi: 10.18623/rvd.v22.n4.3666

PEOPLE'S WAR AND URBAN RESISTANCE IN SOUTHERN VIETNAM (1954 - 1975)
type: item
description: Once a colonial outpost under French administration, the urban center later known as Southern Vietnam’s political nucleus experienced a radical shift during the anti-American resistance war. From 1954 to 1975, this city evolved into a vibrant hub of revolutionary activity, where covert operations, ideological clashes, and mass mobilizations unfolded in the heart of enemy territory. Guided by the strategic leadership of the T4 City Party Committee, a complex web of student activists, underground cells, and urban commandos launched coordinated campaigns that destabilized the ruling regime and laid the groundwork for pivotal uprisings. Far from being a passive setting, the city’s urban fabric was actively repurposed as a tool of resistance, symbolizing a battlefield embedded within the adversary’s stronghold. This study investigates the city’s tactical significance in the broader revolutionary struggle and considers its lasting influence on modern understandings of urban insurgency and political resistance.
creator: Nguyen Van Thang
creator: Tran Thi Hoai Diem
rights: Copyright (c) 2025
date: 2025-11-12
publication date: 2025-11-12
volume: 22
number: 4
starting page: e223667
ending page: e223667
doi: 10.18623/rvd.v22.n4.3667

ROLE OF RELIGIOSITY IN THE CORRELATION BETWEEN MOTIVATION AND PERFORMANCE
type: item
description: This study aims to examine the effect of motivation on employee performance moderated by religiosity. The research method used a quantitative approach with an explanatory research model. Singarimbun and Effendi (2006) stated that explanatory research was done with the aim of explanatory or confirmatory which provides a causal explanation or relationship between variables through hypothesis testing. This research was carried out in Brawijaya University, Indonesia. A total of 329 academic staff from Brawijaya University was selected as respondents. The data was collected by questionnaires and analyzed by Smart PLS. The research results showed that there was a positive and significant influence between employee motivation and performance, as indicated by a P value of 0.033 <0.05 and a path coefficient value of 0.126. The role of religiosity in moderating the influence between motivation and performance proved to be significant at 0.170 at a P Value of 0.000. This shows that the influence of motivation on performance is stronger with the moderating effect of Religiosity. It shows the theoretical contribution that organization should take into account the religious factors to design an organizational framework to improve employee performance.
creator: Abdul Hakim
creator: Endah Setyowati
creator: Niken Lastiti Veri Anggaini
rights: Copyright (c) 2025
date: 2025-11-12
publication date: 2025-11-12
volume: 22
number: 4
starting page: e223673
ending page: e223673
doi: 10.18623/rvd.v22.n4.3673

INVESTIGATING VOLUNTEERISM BEHAVIORS ON SOCIAL NETWORKS IN VIETNAM
type: item
description: This study examines factors influencing voluntarism behaviors using the Stimulus-Organism-Response (SOR) theory in the Vietnamese online social network context. We proposed a research model to test the direct and indirect impact of information quality on trust, social identification, and volunteerism behaviors of Vietnamese people when they are exposed to charity groups and information from social online networks. This study uses a quantitative survey method. A self-administered online survey was conducted to collect data from online charity groups. After six months, we collected 102 valid responses. SmartPLS 4.0 was employed to test the proposed hypotheses. Our results showed that volunteerism behaviors were most strongly influenced by information quality, followed by social identification. Trust in donors and charity groups was proven to have little influence on voluntarism behaviors in this study. Therefore, we recommend that charity groups utilize online social media to disseminate transparent information about their calls for charitable or volunteer activities.
creator: Nguyen T.H. Hanh
creator: Nguyen Thi Minh Huyen
creator: Tran Cong Thanh
rights: Copyright (c) 2025
date: 2025-11-12
publication date: 2025-11-12
volume: 22
number: 4
starting page: e223675
ending page: e223675
doi: 10.18623/rvd.v22.n4.3675

SUSTAINABILITY REPORTING COMPLIANCE AND RETURN ON CAPITAL EMPLOYED (ROCE) OF COMPANIES LISTED ON THE NIGERIA STOCK EXCHANGE
type: item
description: Sustainability reporting is currently a contemporary issue in accounting studies. This study examines the impact of sustainability reporting compliance on the Return on Capital Employed (ROCE) of listed firms in Nigeria. Secondary data was collected from annual reports of a sample of fifty seven companies listed on the Nigerian Stock Exchange. Simple disclosure index was used to score sustainability reporting Compliance using Economic (ECM), Environmental (EVM) social (SOC) and Governance (GOV) disclosures in the annual reports of the sampled firms based on Nigeria Stock Exchange (NSE) Sustainability Reporting Guideline. The firms’ financial performance was evaluated based on Return on Capital Employed (ROCE). Using least square panel data analysis, the results show that listed companies in Nigeria have significantly complied with the sustainability disclosure guideline. The aggregate average sustainability Reporting Compliance (SRC) by all the firms examined was 75%. It was also found that there is a significant association between sustainability Reporting Compliance and Return on Capital Employed (ROCE). It is recommended that companies, both local and international should adopt sustainability in their day-to-day policies to be legitimate in their daily activities on the planet and also enjoy better financial performance.
creator: Moses T. Lawrence
creator: John Akinyomi
creator: Taleatu T. Akinwumi
creator: Yvonne A. Lawrence
creator: Israel Oludotun Orisanwo
rights: Copyright (c) 2025
date: 2025-11-13
publication date: 2025-11-13
volume: 22
number: 4
starting page: e223680
ending page: e223680
doi: 10.18623/rvd.v22.n4.3680

DETECTING FINANCIAL FRAUD IN INDONESIAN ISLAMIC BANKS
type: item
description: This study aims to analyze the influence of financial targets, financial stability, external pressure, ineffective monitoring, the nature of the industry, and auditor changes on financial statement fraud in Islamic banks in Indonesia over the period 2014–2023. Financial statement fraud is measured using the Modified Beneish M-Score. The sample was selected using purposive sampling. The research data consist of financial statements from nine Islamic Commercial Banks over ten years, resulting in a total of 90 observations. Logistic regression analysis was performed using EViews software. The results indicate that financial targets and ineffective monitoring have a positive and significant effect on financial statement fraud, while financial stability has a negative and significant effect. In contrast, external pressure, the nature of the industry, and auditor changes show no significant effect on financial statement fraud. These findings support the Fraud Triangle Theory, particularly highlighting pressure and opportunity as key drivers of fraud. The study underscores the importance of robust Sharia-compliant oversight systems and advocates for the adoption of the Beneish M-Score model as an early detection tool for financial statement fraud in Indonesia’s Islamic banking sector.
creator: Nurbayani
creator: Nirwana
creator: Amiruddin
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-13
publication date: 2025-11-13
volume: 22
number: 4
starting page: e223520
ending page: e223520
doi: 10.18623/rvd.v22.n4.3520

SUSTAINABLE BLOCKCHAIN MODELS: A COMPARATIVE LIFE CYCLE ASSESSMENT OF PROOF OF WORK AND PROOF OF SPACE AND TIME
type: item
description: The study investigates the environmental, economic, and educational dimensions of blockchain consensus mechanisms, focusing on a comparative analysis between Proof of Work (PoW) and Proof of Space and Time (PoST). Using an experimental mixed-methods approach, the research combines empirical energy consumption measurements, life cycle assessment (LCA), and economic modeling to evaluate sustainability performance. Results demonstrate that PoST reduces energy consumption by approximately 90–95% and decreases CO₂ emissions by up to 93% compared to PoW, while maintaining network decentralization and security. Although PoST shifts part of the ecological burden from operational energy use to hardware production and disposal, its overall life cycle impact remains significantly lower. The findings confirm PoST’s potential as a viable alternative for sustainable blockchain development and align with the principles of the EU Green Deal and ESG frameworks. Furthermore, the study highlights the didactic value of cryptocurrency farming for interdisciplinary education in informatics, economics, and environmental sciences, emphasizing the role of universities in fostering responsible technological innovation.
creator: Stepan Hubalovsky
creator: Marie Hubalovska
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-14
publication date: 2025-11-14
volume: 22
number: 4
starting page: e223690
ending page: e223690
doi: 10.18623/rvd.v22.n4.3690

THE EFFECTS OF ENTREPRENEURSHIP, COUNTRY FRAGILITY, HUMAN DEVELOPMENT, FIXED CAPITAL INVESTMENTS AND GLOBALIZATION ON FOREIGN DIRECT INVESTMENTS IN TURKIYE
type: item
description: Underdeveloped and developing countries seek solutions to major problems they encounter in the path of sustainable economic growth and development, such as lack of capital, technology, qualified manpower and infrastructure, employment creation and foreign trade deficit. Multinational companies (MNCs), on the other hand, have problems with raw materials, cheap labor, shrinking market share and profit maximization, tariffs and quotas etc. trying to overcome obstacles. One of the prominent methods in overcoming these problems is Foreign Direct Investment (FDI). From past to present, FDI has played an important role in the development processes of many countries. Developed countries that want to maintain their level of development have also participated in the race to attract FDI from underdeveloped and developing countries that are trying to achieve the sustainable development goal and rise to the level of developed countries. In this study, first of all, the theoretical framework of FDI is discussed. In this context, the reasons for FDI decisions and demands in terms of countries and MNCs, the entry methods of FDIs, the factors that determine FDI decisions, and criticisms of FDI are emphasized; in Turkey, which subsequently failed to achieve the desired level of FDI inflows; The effects of entrepreneurship, country fragility, human development, fixed capital investments and globalization factors on FDI inflows to Turkey were investigated. As a result of the regression analysis made with annual data between the years 2000-2020 in Turkey; positive developments in entrepreneurship, human development and fixed capital investments have positive FDI inflows; It was concluded that the fragility of the country and globalization had a negative effect on it.
creator: Kayhan Öcal
creator: Gökhan Göksu
creator: Güray Küçükkocaoğlu
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-14
publication date: 2025-11-14
volume: 22
number: 4
starting page: e223691
ending page: e223691
doi: 10.18623/rvd.v22.n4.3691

INOVAÇÃO E SUSTENTABILIDADE: A TRANSFORMAÇÃO DO AGRONEGÓCIO DE PARAGOMINAS POR MEIO DAS PRÁTICAS ESG
type: item
description: Este artigo analisa como as práticas ESG (Environmental, Social, Governance) têm transformado o agronegócio em Paragominas, no estado do Pará, destacando o trabalho dos produtores rurais e o protagonismo feminino na inovação e sustentabilidade do setor. A pesquisa quali-quanti utilizou triangulação metodológica como estratégia para garantir maior validade e confiabilidade dos resultados, integrando três principais fontes de dados: entrevistas semiestruturadas, análise de indicadores ambientais e socioeconômicos, além de levantamento de dados secundários, para avaliar o impacto das práticas de ESG na conservação ambiental, no desenvolvimento socioeconômico e na adoção de tecnologias da agricultura 4.0. Os resultados indicaram que a combinação de inovações tecnológicas e inclusão social tem promovido a sustentabilidade. O crescimento da participação das mulheres no setor, os incentivos econômicos para a adoção de práticas sustentáveis, tem fortalecido tanto a economia local quanto a conservação ambiental. Consolidando Paragominas como um modelo replicável em territórios amazônicos e tropicais.
creator: Ana Paula Ignácio Pontes
creator: Myryam Machado dos Santos Lopes
creator: Keila Roberta de Carvalho Alencar
creator: Allan Pinheiro Monteiro
creator: Marcos Antônio Souza dos Santos
creator: Gustavo Nogueira Dias
creator: Jamille Carla Oliveira Araújo
creator: Maria Graciete Rodrigues do Amaral
creator: Geany Cleide Carvalho Martins
creator: Elizangela Trzeciak
rights: Copyright (c) 2025
date: 2025-11-15
publication date: 2025-11-15
volume: 22
number: 4
starting page: e223700
ending page: e223700
doi: 10.18623/rvd.v22.n4.3700

SOLVING SOME GEOMETRIC PROBLEMS MORE EFFICIENTLY USING GENERALIZED PTOLEMY’S THEOREM
type: item
description: If four points in this order, lie on a circle , there is an interesting and useful result, called Ptolemy’s Theorem, which links the lengths of the legs of the quadrilateral with the lengths of its diagonals, by the equality This result may be generalized if the points are replaced by circles that touch the circle The result is known as Generalized Ptolemy’s Theorem (GPT), also known as Casey’s Theorem. This relatively less-known result may be used to prove several geometric results. In this paper, we apply GPT to partially known special problems, demonstrating the efficiency of this proving tool. We also compare it with other ways of proving the results, omitting the GPT. Finally, we also expect that one can pose similar geometric problems, where GPT can efficiently be used as a solving tool.
creator: Osman Hysa
creator: Orgest Beqiri
rights: Copyright (c) 2025
date: 2025-11-15
publication date: 2025-11-15
volume: 22
number: 4
starting page: e223701
ending page: e223701
doi: 10.18623/rvd.v22.n4.3701

THEORETICAL AND APPLIED PRINCIPLES OF THE ACTIVITIES OF THE PROSECUTOR'S OFFICE AND THE BAR IN COMBATING CRIME
type: item
description: The present study examines the theoretical and applied foundations of the activities of prosecution and advocacy bodies in the prevention and counteraction of criminal offenses. In the context of contemporary legal systems, these institutions perform complementary functions aimed at maintaining the balance between public interests, individual rights, and the principles of the rule of law. The research highlights the evolving role of prosecution as a state guarantor of law enforcement, and advocacy as a professional guarantor of legal protection, emphasizing the necessity of coordinated interaction based on ethical principles, transparency, and respect for human rights. Particular attention is paid to preventive strategies, which focus not only on post-factum prosecution but also on the proactive identification of crime risk factors, including social, economic, and environmental determinants. The study analyzes the integration of information technologies and artificial intelligence (AI) in the operational and analytical activities of prosecution and advocacy bodies. Digitalization, electronic document management systems, AI-based case analysis, and predictive modeling are identified as key tools enhancing efficiency, accuracy, and speed in legal proceedings. At the same time, the research emphasizes the ethical and legal challenges associated with the use of AI, including algorithmic bias, transparency, and the protection of personal data, highlighting the central role of human oversight and professional judgment in the justice system. Drawing upon both domestic and international scholarship, the study provides a systematic assessment of organizational, procedural, and technological mechanisms for crime prevention and legal protection. It is argued that only an integrated approach – combining legal, ethical, and technological dimensions – can ensure effective prevention, timely detection, and impartial adjudication of criminal activities. The paper further stresses t…
creator: Igor Gorbanov
creator: Yevhenii Dudko
creator: Mykhailo Humenyuk
creator: Anastasiia Berendieieva
creator: Tetyana Trosteniuk
creator: Sergii Morgun
rights: Copyright (c) 2025
date: 2025-11-15
publication date: 2025-11-15
volume: 22
number: 4
starting page: e223702
ending page: e223702
doi: 10.18623/rvd.v22.n4.3702

FISCAL FEDERALISM IN THE GST ERA: CHALLENGES AND THE ROAD AHEAD
type: item
description: The introduction of the Goods and Services Tax in 2017 was a historic event for India’s tax structure, as it sought to unify the diverse and multi-layered system of indirect taxes, associated with the slogan ‘One Nation One Tax’. While GST has created an integrated approach to taxation, it has also triggered a distortion in India’s fiscal federalism equilibrium by concentrating power in the hands of the central government. In the past, the Indian Constitution permitted a federal model of finance where the Centre and states had broad legislative powers for taxation as outlined in the Seventh Schedule. The introduction of the GST, enabled by the 101st Constitutional Amendment Act, consolidated numerous state taxes into a single GST collection, stripping the states of their autonomous tax-raising capacity. For operational reasons, the Union government has adopted strategies typically reserved for the states; now, authorities wield significant power due to the weighted voting system within the GST Council, where the Union government predominantly influences policy decisions. This paper analyses how the current GST regime has increased the dependence of states on the central government and restructured the depiction of India’s federal system, as well as its centralisation. The most urgent of these issues has been the GST compensation cess, particularly the delay from the Centre in transferring funds to states that was distinctly prevalent during the fiscal tremors accompanying the COVID-19 pandemic. This reduced autonomy of states due to the dependence on the Centre for revenue flows has drastically reduced the financial flexibility of the states, preventing them from providing adequate financing to meet their welfare expenditures and development activities that are regionally distinct. This paper recommends restructuring the fiscal federalism of India in the context of GST to provide a more even distribution of authority.
creator: Munish Swaroop
creator: Anmol Tibrewal
creator: Gurudev Sahil
creator: Pratishtha Yadav
rights: Copyright (c) 2025
date: 2025-11-15
publication date: 2025-11-15
volume: 22
number: 4
starting page: e223703
ending page: e223703
doi: 10.18623/rvd.v22.n4.3703

FREEDOM OF EXPRESSION AND FROM PUNITIVE JUSTICE TO RESTORATIVE JUSTICE: COMPENSATION AND REHABILITATION ISSUES ON WRONGFUL CONVICTION
type: item
description: Freedom embodies the intrinsic human aspiration to exercise autonomy and make choices concerning one’s own life. While, injustice is compounded when wrongful convictions occur, resulting in irreversible damages to both individuals and societal perceptions of the justice system. This paper discusses the transition from purely punitive justice systems focusing on retribution to systems advocating restorative justice, with the emphasis being placed on the corrective measures, rehabilitation, and reintegration of the wrongfully convicted individuals. This paper uses doctrinal and comparative approaches to examine the absence of statutory frameworks on compensation in Pakistan, and the more comprehensive federal and state laws in the United States concerning wrongful conviction compensation. In this context, the Pakistan judicial system relies on constitutional guarantees and the judicial discretion, while the United States provides formalised statutory remedies through the Innocence Protection Acts and various state compensation laws. This paper advocates for a paradigm shift in Pakistan’s restorative justice philosophy in criminal justice, centered on the international human rights framework coupled with the U.S. model. For this reason, the authors proposed the enactment of comprehensive statutory rehabilitation laws, accompanied by state support to regain lost dignity, promote mental health, and social standing of the rehabilitated wrongfully convicted individuals.
creator: Naseem Jan
creator: Ramalinggam Rajamanickam
creator: Mohd Zamre Mohd Zahir
creator: Nizamuddin Alias
rights: Copyright (c) 2025
date: 2025-11-15
publication date: 2025-11-15
volume: 22
number: 4
starting page: e223704
ending page: e223704
doi: 10.18623/rvd.v22.n43704

PLANNING THE DEVELOPMENT OF PROFESSIONAL COMPETENCE OF EDUCATIONAL ENTITIES TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS
type: item
description: This article identifies ways to optimally prepare future teachers to use methods of analysis and synthesis of advanced pedagogical practices. It explores the specifics of using analysis and synthesis in teachers' teaching to correct errors and shortcomings, as well as to disseminate progressive, advanced pedagogical practices. It examines methods of analysis and synthesis as ways to identify the didactic value of advanced pedagogical practices and their creative application within the context of a traditional system of organizing pedagogical practice. The key levels of teachers' readiness to apply analysis and synthesis methods in teaching are determined. Methods have been developed to measure future teachers' readiness to use methods of analysis and synthesis of pedagogical activity. Experimental sites have been created based on the areas of application of methods of analysis and synthesis of pedagogical activity. The study showed that the application of the analysis and synthesis method in the professional training of future teachers can be considered from various perspectives. This applies not only to best pedagogical practices but also to a number of other important pedagogical aspects.
creator: Halyna Ponomarova
creator: Alla Kharkivska
creator: Larisa Petrichenko
creator: Inna Repko
creator: Olena Vasylenko
rights: Copyright (c) 2025
date: 2025-11-15
publication date: 2025-11-15
volume: 22
number: 4
starting page: e223705
ending page: e223705
doi: 10.18623/rvd.v22.n4.3705

THE CSR–FINANCIAL PERFORMANCE NEXUS: SECTOR AND SIZE EFFECTS IN MOROCCO
type: item
description: This study examines the contingent relationship between corporate social responsibility (CSR) and financial performance (FP) in an emerging market. Using Moroccan firms listed on the Casablanca Stock Exchange across three industries—banking and insurance, agri-food, and construction & building materials—we combine correlation analysis and Granger causality tests to assess the CSR–FP nexus and the moderating roles of sector and firm size. We find no generalized causal link between CSR and FP at the full-sample level. However, sectoral context and firm size shape the relationship: regulated industries exhibit more structured—yet often inverse—associations, and larger firms show stronger CSR engagement without systematic financial outperformance. These results underscore the need to account for structural heterogeneity when evaluating CSR outcomes in emerging markets.
creator: Loubna Oumari
creator: Mouad Zarou
creator: Soukaina Alami Harrak
creator: Noutaila Alami Harrak
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-17
publication date: 2025-11-17
volume: 22
number: 4
starting page: e223713
ending page: e223713
doi: 10.18623/rvd.v22.n4.3713

CHILD LABOUR ISSUES AND CHALLENGES: A REVIEW OF INTERNATIONAL AND MALAYSIAN LAW
type: item
description: Children are valuable assets to a nation and crucial for the future progress of society and the country. However, the reality of child labour persists as a global challenge, notably in many developing nations like Malaysia. Despite the enforcement of laws, international organisations such as the ILO and CRC continue to urge further action to address the issue of child labour in Malaysia including related to age, child’s right to education, and child labour in Sabah. This paper intends to conduct a thorough legal analysis of child labour, focusing on international and Malaysian laws. It begins by examining global standards set by key conventions and treaties. The study then transitions to an analysis of Malaysian legislation to evaluate alignment with international standards and effectiveness in addressing child labour issues. This study employs qualitative method. This study found that the government continues to actively combat child labour through amendments to legislation, such as the Children and Young Person (Employment) Act 1966, and by implementing the National Child Policy to ensure alignment with global standards. Nevertheless, conflict in the minimum age of children in local legislation infringes on the safety of children and young persons in employment. Recommendations are put forward to strengthen legal protections against child labour in Malaysia, calling for policy reforms, enhanced enforcement measures, better educational opportunities, and increased collaboration among stakeholders.
creator: Sally Yeo Yi Tong
creator: Nadhilah A. Kadir
creator: Ramalinggam Rajamanickam
creator: Mohd Zamre Mohd Zahir
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-17
publication date: 2025-11-17
volume: 22
number: 4
starting page: e223716
ending page: e223716
doi: 10.18623/rvd.v22.n4.3716

EFECTIVIDAD DE UN PROGRAMA DE RESPONSABILIDAD SOCIAL UNIVERSITARIA EN LA EDUCACIÓN FINANCIERA Y NUTRICIONAL
type: item
description: Este estudio tiene como objetivo evaluar la efectividad de un programa de Responsabilidad Social Universitaria (RSU) en la mejora de la educación financiera y nutricional de una población vulnerable en un asentamiento humano de la provincia del Santa, Perú. La investigación sigue un enfoque cuantitativo, utilizando un diseño pretest-postest con 200 participantes. Se aplicaron cuestionarios estructurados para medir el nivel de conocimientos financieros y hábitos nutricionales antes y después de la intervención. Los resultados revelan que el 87.5% de los participantes aumentaron significativamente sus conocimientos financieros, y el 85.5% adoptaron hábitos nutricionales más saludables. Este estudio demuestra que los programas de RSU pueden tener un impacto positivo en la mejora de aspectos clave de la vida de comunidades vulnerables, ofreciendo una base sólida para la replicabilidad de estos programas en otras regiones. Los hallazgos sugieren que la educación práctica y la intervención estructurada son fundamentales para generar cambios sostenibles.
creator: Ronald Floriano Rodríguez
creator: Juana Maribel Manrique Placido
creator: Luis Alberto Torres García
creator: Juan Roger Rodríguez Ruiz
creator: María Isabel Palacios Palacios
creator: Freddy Bendezu Yquiapaza
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-17
publication date: 2025-11-17
volume: 22
number: 4
starting page: e223558
ending page: e223558
doi: 10.18623/rvd.v22.n4.3558

ADSORPTION CAPABILITY OF MAGNETIC BIOCHAR DERIVED FROM LONGAN PEEL FOR DIESEL OIL REMOVAL FROM WATER
type: item
description: Oil spills pose significant threats to marine ecosystems. This study aims to assess the adsorption capacity of magnetic biochar derived from longan peel (M/BLP), produced at various pyrolysis temperatures using FeCl3-treated longan peel, as an adsorbent for removing diesel oil from water. The M-BLP was synthesized through a slow pyrolysis method at temperatures ranging from 400 to 600 °C and characterized using FTIR, XRD, BET surface area analysis, XRF, and SEM. The results showed that M-BLP had numerous small holes, repelled water, and could be separated using magnets, making it a suitable choice for cleaning up oil spills and helping the environment. We analyzed the adsorption capacity of M/BLP for diesel oil removal, considering the adsorbent dose, pH level, salinity, and contact time. Increasing the M/BLP dosage, contact time, and salinity significantly improved the sorption capacity; however, variations in pH did not have a significant effect on adsorption. Moreover, the M/BLP adsorbent had good stability and magnetic separation.
creator: Chanyanut Thammasit
creator: Naphattra Pripwai
creator: Pitchayapon Mungthong
creator: Sakdinun Nuntang
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-17
publication date: 2025-11-17
volume: 22
number: 4
starting page: e223590
ending page: e223590
doi: 10.18623/rvd.v22.n4.3590

MAPPING THE EVOLUTION OF ONLINE SHOPPING: A BIBLIOMETRIC ANALYSIS OF GLOBAL RESEARCH TRENDS AND THEMES (2020–2024)
type: item
description: This study conducts a bibliometric analysis of online shopping research from 2020 to 2024, utilizing 972 articles from the Scopus database. Key identified themes include the expansion of e-commerce platforms, the application of technologies like artificial intelligence and machine learning, and the influence of the COVID-19 pandemic on consumer behavior. Using VOSviewer software, the analysis identifies four research clusters. The red cluster focuses on technology integration, including platform optimization and AI applications. The green cluster highlights consumer psychology, emphasizing trust, satisfaction, and risk perception. The yellow cluster addresses socio-demographic factors, such as age, gender, and social media's impact on purchasing decisions. The blue cluster explores pandemic-driven changes in food shopping, delivery services, and supply chains. The study highlights the contributions of countries like China, the United States, and India, emphasizing international collaboration. Findings provide valuable insights into the field's evolution and propose directions for future research, including integrating emerging technologies like IoT and blockchain to enhance the online shopping experience.
creator: Ngo Tra My
creator: Nguyen Hoang Sinh
rights: Copyright (c) 2025 Veredas do Direito
date: 2025-11-17
publication date: 2025-11-17
volume: 22
number: 4
starting page: e223437
ending page: e223437
doi: 10.18623/rvd.v22.n4.3437

A SUI GENERIS INTELLECTUAL PROPERTY RIGHT FOR AI-GENERATED CONTENT: ENSURING A BALANCE BETWEEN INNOVATION AND LEGAL CERTAINTY
type: item
description: The article is devoted to a scholarly and practical analysis of the legal regime governing AI-generated digital content in Ukraine and worldwide, with a particular focus on the sui generis right as an optimal mechanism for protecting non-original objects. It is demonstrated that traditional approaches, which recognize only a human as an author, are insufficient for regulating relations concerning AI-generated content. Special attention is given to the sui generis right as an innovative mechanism integrated into the system of intellectual property law, providing protection for non-original digital content. It is noted that the legal regime of AI-generated content (the object) depends on the nature of direct human involvement in the creative process. If a human merely initiates the generation while the AI autonomously produces the expressive elements of the work, the resulting output is considered a non-original object created by an algorithm. It is established that the criterion for obtaining protection under the sui generis right is not originality (as required by copyright), but rather the form of expression (the AI-generated result) and the presence of substantial investment. The article examines the effectiveness of the sui generis right for safeguarding the proprietary interests of investors, developers, and users, and proposes approaches to reducing legal uncertainty in the context of digital transformation. The progressive nature of introducing the sui generis right into Ukrainian legislation (Article 33 of the Law “On Copyright and Related Rights”) is recognized, while its shortcomings are emphasized: the lack of clarity regarding criteria for autonomous generation, novelty, and rightsholders, which complicates practical application. Using the legislation of Ukraine, the EU, the United States, and the United Kingdom as examples, the article analyzes conflicting approaches to the legal regime of AI-generated content. In the EU, authorship is recognized exclusi…
creator: Olena Pikhurets
creator: Stepan Lytvyn
creator: Oleksandr Kovalchuk
creator: Dmytro Tymoshenko
creator: Iana Pianova
rights: Copyright (c) 2025
date: 2025-11-18
publication date: 2025-11-18
volume: 22
number: 4
starting page: e223721
ending page: e223721
doi: 10.18623/rvd.v22.n4.3721

BUDDHIST INNOVATION WITH MEDITATION ACTIVITIES AND SOLVING THE PROBLEM OF BULLYING FOR CHILDREN AND YOUTHS
type: item
description: This research is entitled “Buddhist innovation with meditation activities and solving the problem of bullying for children and youths,” has three objectives: 1) to examine the current issues related to bullying among children and youth, 2) to develop a Buddhist-based innovation to address bullying for children and youth, and 3) to assess behavioral changes in bullying among children and youth. The researchers employed a mixed-methodology approach, combining quantitative research with a sample of 400 students, qualitative research through in-depth interviews with 15 individuals, focus group discussions with 9 participants, and action research conducted with 30 student participants from a secondary school in Sam Phran District, Nakhon Pathom Province. The research findings are as follows: 1) Regarding the study of the current issues in addressing bullying among children and youth, the findings revealed that the perception of meditation practice and its role in solving bullying problems was at a high level, with a mean score of 3.85 and a standard deviation of 0.813. Most respondents agreed that meditation can help alleviate stress and negative feelings and that they understood how to practice meditation independently. The development of meditation activities to address bullying was also rated at a high level, with a mean score of 3.84 and a standard deviation of 0.835. This suggests that the activities designed were practical and can be further implemented. 2) Regarding developing Buddhist-based innovations to address bullying, the study found that activities providing knowledge about meditation techniques for emotional regulation helped foster positive energy and suppress negative emotions, reducing stress and enhancing self-worth. Activities included positive thinking exercises, self-acceptance practices, music listening, and decision-making games, storytelling to promote mental resilience, and fostering spiritual friendships (Kalyāṇamittatā) alongside mental streng…
creator: Phramaha Narongsak Sudanto
creator: Phra Sumho Noppadon Atthayuttor
creator: Phra Charoenpong Dhammateepo
creator: Supat Chaiwan
creator: Pattamawadee Sankheangaew
rights: Copyright (c) 2025
date: 2025-11-19
publication date: 2025-11-19
volume: 22
number: 4
starting page: e223726
ending page: e223726
doi: 10.18623/rvd.v22.n4.3726

FROM MEMORIZING LAWS TO MORAL REASONING: EXPLORING SELF-REGULATED LEARNING IN MEDICAL LAW AND ETHICS
type: item
description: This qualitative study explored how medical students develop self-regulated learning (SRL) strategies when engaging with medical law and ethics, a domain where cognition, reflection, and emotion intersect. Thirteen undergraduate medical students participated in semi-structured interviews analyzed thematically using Braun and Clarke’s framework. The findings revealed four interconnected themes: learning through moral curiosity, structuring chaos into clarity, balancing emotion and reason, and transforming learning into professional purpose. Students initially approached the subject as a memorization task but gradually reframed it as an ethical inquiry that shaped their identity as future physicians. Through planning, reflection, and emotional regulation, they learned to navigate moral uncertainty and align personal values with professional expectations. The study extends SRL theory beyond cognitive control, showing that in moral-legal education, self-regulation becomes a form of ethical practice. Integrating reflective SRL activities into ethics curricula can foster moral reasoning, emotional resilience, and professional integrity among medical students.
creator: Abdullah bin Abdulrahman Al-Bader
rights: Copyright (c) 2025
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223736
ending page: e223736
doi: 10.18623/rvd.v22.n4.3736

FROM REFLECTION TO RESPONSIBILITY: HOW MEDICAL STUDENTS CONSTRUCT ETHICAL IDENTITY THROUGH REFLECTIVE LEARNING
type: item
description: This qualitative study explored how medical students use reflection to develop ethical awareness and construct their professional identities within a medical law and ethics course. Ten undergraduate medical students from a large public university participated in semi-structured interviews analyzed using Braun and Clarke’s thematic framework. The findings revealed three interconnected themes: reflection as self-discovery, reflection as moral negotiation, and reflection as professional voice. Initially, students approached reflection as an academic task, but over time, it evolved into a transformative process of emotional understanding and ethical reasoning. Reflection helped students reconcile personal beliefs with professional standards, developing empathy, self-awareness, and moral agency. These insights support emerging evidence that reflection is central to professional identity formation, serving as a bridge between knowing what is right and becoming a practitioner who acts on it. Embedding structured, mentored reflection within medical curricula can foster integrity, empathy, and accountability among future physicians.
creator: Abdullah bin Abdulrahman Al-Bader
rights: Copyright (c) 2025
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223738
ending page: e223738
doi: 10.18623/rvd.v22.n4.3738

DEFERRED TAX AND ITS IMPACT ON THE MEASUREMENT OF ECONOMIC VALUE ADDED (EVA)
type: item
description: Many companies use the concept of Economic Value Added (EVA) as an indicator to evaluate the value generated for their shareholders, implying the need to adjust this metric. This adjustment seeks to convert the book value to economic value, avoiding distortions in the information provided. In the field of Ecuadorian small businesses, this study aims to determine if the deferral of deferred taxes impacts the EVA. The use of quantitative approaches is highlighted, and secondary data was used covering various commercial activities in Ecuador between 2016 and 2019. Adjusted and unadjusted Economic Value Added are compared to analyze the pre- and post-effects of the deferred tax on the relevant variables. The results indicate that the deferred tax can underestimate or overestimate the value of the EVA during the analyzed period. The regression analysis using SPSS reveals the joint relevance of all the predictors of the deferred tax, evidencing its significant impact on the value of the EVA. Consequently, the study suggests that companies make deferred tax adjustments in the calculation of Economic Value Added.
creator: María Gabriela Morales Morales
creator: Paulina Viviana Quinaluisa Paredes
creator: Juan Gabriel Villagómez Valdez
creator: Carlos Alfonso Ramírez Lafuente
rights: Copyright (c) 2025
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223740
ending page: e223740
doi: 10.18623/rvd.v22.n4.3740

BETWEEN TRUST AND UNCERTAINTY: HOW STUDENTS CONSTRUCT ETHICAL BOUNDARIES IN AI-DRIVEN LEARNING
type: item
description: As artificial intelligence becomes more embedded in academic settings, questions of trust, authorship, and ethical responsibility become increasingly urgent—especially in contexts where institutional policy is vague or absent. This qualitative study explores how undergraduate students interpret and navigate the ethical use of AI tools in learning environments lacking clear guidelines. Twelve students participated in semi-structured interviews focused on their perceptions of fairness, authorship, and moral boundaries when engaging with AI technologies. Thematic analysis revealed three key patterns shaping students’ trust and use of AI: reading institutional signals to interpret what is implicitly allowed, managing emotional risks such as guilt or anxiety in the absence of policy clarity, and maintaining personal authority over their academic work despite AI involvement. Rather than relying solely on rules, students constructed their own frameworks for responsible use—often guided by emotional cues, peer discussion, and personal values. These findings suggest that ethical AI literacy requires more than technical competence; it demands shared dialogue, emotional safety, and participatory policy-making. The study calls for institutions to move beyond compliance models and engage students as co-authors of ethical practice in AI-augmented education.
creator: Omar Alobud
rights: Copyright (c) 2025
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223741
ending page: e223741
doi: 10.18623/rvd.v22.n4.3741

RESTORATIVE JUSTICE FOR JUVENILE OFFENDERS IN VIETNAM: HISTORICAL APPROACHES AND FUTURE PROSPECTS
type: item
description: Restorative justice is increasingly recognized as an effective approach to reduce recidivism, increase victim satisfaction, and help juveniles acknowledge and positively modify their wrongdoing. In Vietnam, this model has been piloted in several localities but still lacks uniformity. Nevertheless, the positive results from these pilot models and the promulgation of the Law on Juvenile Justice 2024 have created an important legal premise, affirming Vietnam's cautious and appropriate step towards expanding restorative justice. Furthermore, intrinsic factors rooted in the nation’s cultural traditions demonstrate careful preparation for the application of restorative justice for juveniles, while simultaneously creating a solid foundation for developing the model towards broad, comprehensive, and effective implementation in Vietnam and aligning with international standards. This article analyzes the formation and development process of restorative justice globally and in Vietnam, identifies existing challenges, and assesses the development prospects as a basis for policymaking and effective implementation of this model in the coming time.
creator: Vu Thi Phuong
rights: Copyright (c) 2025
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223742
ending page: e223742
doi: 10.18623/rvd.v22.n4.3742

MEASURES TO PREVENT AND COMBAT SMUGGLED CIGARETTES AND COUNTERFEIT CIGARETTES IN VIETNAM
type: item
description: Vietnam is a country with a huge number of smokers. The harmful effects of tobacco cause severe damage to health, the economy, and the environment in Vietnam. Therefore, the Party and State of Vietnam always give great attention to the prevention and control of tobacco harm. In particular, the prevention of smuggled cigarettes and counterfeit cigarettes plays an important link in the prevention and control of tobacco harm in Vietnam. However, after several years of implementation of the Law on Prevention and Control of Tobacco Harms in 2012, the regulations on measures to prevent and combat smuggled cigarettes and counterfeit cigarettes have revealed many limitations and inadequacies, so they have not effectively prevented the smuggling and production of counterfeit cigarettes. The article researches measures to prevent and combat smuggled cigarettes and counterfeit cigarettes in Vietnam, points out the limitations and inadequacies, and proposes several solutions to improve the law and improve the effectiveness of the prevention and control of smuggled cigarettes and counterfeit cigarettes in Vietnam.
creator: Pham Thi Hong Nhung
creator: Nguyen Vinh Hung
rights: Copyright (c) 2025
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223743
ending page: e223743
doi: 10.18623/rvd.v22.n4.3743

CREDİT RİSK, BANK PERFORMANCE, AND FİNANCİAL STABİLİTY: PANEL EVİDENCE FROM THE TURKİSH BANKİNG SECTOR
type: item
description: This study aims to examine the bank-specific and macroeconomic determinants of credit risk and financial stability in Türkiye, focusing on public, private, and foreign-owned banks. Panel data from 25 commercial banks covering the period 2013–2024 were analyzed. Credit risk and financial stability were measured using the Non-Performing Loans (NPL) ratio and the Z-score, respectively. Generalized Linear Models (Logit) were employed to assess the relationships between explanatory variables and these indicators. The findings indicate that higher profitability (ROA) and GDP per capita significantly reduce NPL ratios, while an increase in policy interest rates raises credit risk. For financial stability, capital adequacy (CAR) enhances bank resilience, whereas larger bank size (BS) and ROA are negatively associated with stability. Ownership structure does not have a statistically significant impact on either credit risk or financial stability. The results suggest that operational performance and macroeconomic conditions play a more crucial role than ownership type in determining credit risk and stability in Türkiye’s banking sector. Strengthening integrated risk management, maintaining strong capital buffers, and ensuring macroeconomic stability are essential for sustaining financial soundness and resilience in emerging markets.
creator: Serpil Tomak
creator: Kadir Yılmaz
rights: Copyright (c) 2025
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223744
ending page: e223744
doi: 10.18623/rvd.v22.n4.3744

ENHANCING STUDENTS’ ENGLISH LANGUAGE LEARNING THROUGH LINGUA-DIDACTICS IN THE CREDIT-MODULE SYSTEM OF HIGHER EDUCATION
type: item
description: This study investigates how integrating lingua-didactic principles into the credit-module system can enhance English language learning in higher education. As universities shift toward more student-centered and flexible academic models, there is a growing need for teaching strategies that promote autonomous learning, communicative competence, and overall academic achievement. The research focuses on the application of lingua-didactic methods such as blended learning, task-based instruction, and digital integration and examines how these approaches align with the structure of modular education. A mixed-methods approach was used, including a survey of 120 students and in-depth interviews with 20 English language instructors. The findings reveal that incorporating lingua-didactic strategies leads to improved learner engagement, stronger vocabulary development, and increased confidence in language use. Based on the results, the study recommends institutionalizing lingua-didactic training for educators and expanding access to digital instructional tools within modular frameworks.
creator: Manzura Narmatova
creator: Shoira Khaydarova
creator: Kamola Jonuzakova
creator: Rikhsimurod Normatov
creator: Gozzal Joldasova
creator: Yulduz Маtberdieva
creator: Ilkhom Rustamov
creator: Lutfulla Sindorov
creator: Shokhsanam Khusanova
creator: Normurod Avazov
rights: Copyright (c) 2025
date: 2025-11-21
publication date: 2025-11-21
volume: 22
number: 4
starting page: e223746
ending page: e223746
doi: 10.18623/rvd.v22.n4.3746

SATISFACCIÓN DE BENEFICIARIOS COMO PREDICADOR DEL RENDIMIENTO ACADÉMICO: EVIDENCIA DESDE PROYECTOS COMUNITARIOS DEL IDIOMA INGLÉS EN ECUADOR
type: item
description: Este estudio examina la correlación entre satisfacción de beneficiarios y rendimiento académico en proyectos comunitarios de enseñanza de inglés en Ecuador. Se utilizó un diseño no experimental transversal con 45 participantes de comunidades urbanas y rurales. Los datos se recopilaron mediante cuestionarios de satisfacción (escala Likert 1-4) y pruebas de rendimiento académico estandarizadas. Los resultados revelaron correlaciones positivas pero no significativas estadísticamente: r=0.245 (p>0.05) en el programa infantil y r=0.444 (p>0.05) en el programa de adultos. Ambos grupos mostraron alto rendimiento académico (M=86.63 y M=85.90) y elevados niveles de satisfacción (M=3.62 y M=3.74). Aunque no se confirmó significancia estadística, la magnitud de las correlaciones sugiere una relación moderada entre variables en contextos comunitarios, posiblemente mediada por factores como edad y autorregulación del aprendizaje.
creator: Sandra Elizabeth Caamaño López
creator: Jessenia Margarita Ricardo Suárez
creator: Rudy Jonathan Párraga Solorzano
creator: Zailin Acosta Isidor
creator: Julieta Verónica Limones Borbor
rights: Copyright (c) 2025
date: 2025-11-18
publication date: 2025-11-18
volume: 22
number: 4
starting page: e223720
ending page: e223720
doi: 10.18623/rvd.v22.n4.3720