Veredas do Direito (Journal)
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FACTORS INFlUENCING THE INTENTION TO APPLY CLOUD BASED ACCOUNTING IN ORGANIZATIONS – RESEARCH AT ANIMAL FEED PROCESSING ENTERPRISES IN HANOI
Get PDFThe 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\u27s 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\u27s 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
EFFICIENCY OF PUBLIC SERVICE AGENCY HOSPITALS IN INDONESIA POST-COVID-19 PANDEMIC
Get PDFThis study aims to enhance the efficiency of Public Service Agency (BLU) hospitals to improve the quality of public health services, aligning with the Sustainable Development Goal of “Good Health and Well-Being.” It evaluates the performance of 96 BLU hospitals during the post-COVID-19 period (2022–2024) and identifies key factors influencing efficiency. Secondary data were collected from the Ministry of Finance, Ministry of Health, Ministry of Defense, National Police, Statistics Indonesia (BPS), and the Social Security Agency for Health (BPJS). The research employs Data Envelopment Analysis (DEA), the Malmquist Productivity Index (MPI), and Tobit regression. Input variables include medical personnel, health workers, support staff, number of beds, total expenditure, and government funds, while output variables comprise inpatient, outpatient, and emergency visits, as well as operational income. Efficiency determinants analyzed are BPJS patients, Bed Occupancy Rate (BOR), leaders’ financial literacy, GDP per capita, hospital level, and number of hospitals. Three models are assessed: service efficiency, financial efficiency, and POBO ratio. Results show that BPJS patients, BOR, GDP per capita, and hospital level significantly affect efficiency. Policy implications emphasize optimizing service quality, cost control, efficiency dashboards, strengthened financial and BPJS claims units, and regular capacity building in financial literacy and hospital management
THEORETICAL DIFFERENCES BETWEEN THE FUND COORDINATION BODY (BKPM) AND THE REGIONAL GOVERNMENT REGARDING LICENSING
Get PDFA step in the capital planting and maintenance process is licensing. The regional government\u27s ability to authorize capital raising permits as a necessary component of regional autonomy is based on Law No. 23 of 2014 on Regional Government. The research approach employs the normative jurisprudence technique, analyzing how applications are made and what leads to disputes of authority during the licensing procedure through a number of cases. Regarding the analysis\u27s findings, deductions are made: 1). While the BKPM is derived from the Mandate under Law No. 25 of 2007 on Capital Plantations, the local government\u27s authority under Act No. 23 of 2014 on Regional Government originates from the Delegation 2). Since the authority that the government of the region has been returned to the center through Online Single Submission, the responsibilities and liabilities of the local government are no longer the responsibility of the recipient of the delegation, but rather the responsibility of the central government to the regional government through the laws as autonomous regions. Therefore, absolute to the local government that makes the decision to grant a capital plantation license becomes the liability and liability of the regional government
MARINE ENVIRONMENTAL PROTECTION: TOWARD GLOBAL SUSTAINABILITY THE UNITED ARAB EMIRATES AS A MODEL
Get PDFThe marine environment represents one of the most vital natural resources on Earth, playing a fundamental role in providing essential resources such as food, freshwater, and oxygen. It further contributes to regulating the global climate and sustaining the carbon cycle. Nevertheless, marine ecosystems face grave threats due to pollution stemming from human activities, including plastic waste, chemical contaminants, and industrial emissions, all of which accelerate ecosystem degradation and diminish biodiversity. This study seeks to examine the challenges confronting marine environmental protection and to explore strategies for mitigating marine pollution. Particular attention is devoted to the role of international organizations and to the efforts of the United Arab Emirates in formulating and implementing environmental policies that reduce marine pollution. The research also reviews UAE’s legislative frameworks and institutional initiatives dedicated to safeguarding marine ecosystems in pursuit of marine sustainability. Moreover, the study highlights the importance of international cooperation among governments, non-governmental organizations, and the private sector in fostering environmental awareness and in advancing innovative, sustainable solutions to pollution. Special emphasis is placed on the UAE’s initiatives aimed at conserving marine biodiversity and ensuring the resilience of aquatic life. The findings indicate that strengthening environmental laws and standards at both the national and international levels, coupled with public awareness and innovation in environmental solutions, constitutes the cornerstone for ensuring the sustainability of marine ecosystems and protecting them from pollution. The study concludes with a recommendation to enhance international collaboration and to reinforce partnerships among key stakeholders engaged in marine environmental protection
DYNAMIC CAPABILITIES AND BUSINESS PERFORMANCE: THE MEDIATING ROLE OF BUSINESS MODEL INNOVATION IN VIETNAMESE ENTERPRISES
Get PDFThis 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
PANATA AT PANANAMPALATAYA SA PANAHON NG PANDEMYA: SUSTAINABILITY OF RELIGIOUS CULTURAL PRACTICES AMIDST COVID-19 PANDEMIC
Get PDFSelf-flagellation is one of the religious rituals in Central Luzon, Philippines, where penitents roam around the area of Bulacan, Nueva Ecija, and Pampanga, half-naked with a crown made of twigs and their faces are covered with a used cloth while hitting their back by a whip made of nylon string tied with bamboo strips called “bolyos” during Lenten Season and Holy Week. Every penitent who executes self-flagellation vowed to perform the ritual every year as an act of thanksgiving, supplication, and atonement continuously according to one’s personal promise. Normally, penitents vowed to perform self-flagellation for ten to fifteen consecutive years. During the COVID-19 pandemic, quarantine and hard lockdowns were imposed, and both government and church authorities banned all religious gatherings, including spiritual devotions. This paper presented several ways in which religious believers and penitents sustain their annual “panata” or personal vow to perform self-flagellation in public, notwithstanding the prohibition by the Inter-Agency Task Force (IATF) for COVID-19 for the management of Emerging Infectious diseases and the live experiences of the flagellants
ENHANCING STUDENTS’ ENGLISH LANGUAGE LEARNING THROUGH LINGUA-DIDACTICS IN THE CREDIT-MODULE SYSTEM OF HIGHER EDUCATION
Get PDFThis 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
DETERMINANTS OF DIGITAL WELL-BEING AMONG UNIVERSITY STUDENTS IN KYRGYZSTAN
Get PDFThis research looks at the digital well-being of university students in Kyrgyzstan and the factors that shape it. Digital transformation today affects not only education but also everyday life, a connection that is especially worth examining in relation to technology and young people. The study was carried out with 501 students from three state universities in Bishkek. It used a cross-sectional, correlational survey design. Data came from a demographic form and the Digital Well-Being Scale (DWS), which was translated and adapted into Kyrgyz. Tests showed that the three original dimensions of the scale were preserved. Overall, the students reported moderate levels of digital satisfaction, responsible and safe use of digital tools, and emotional well-being in online spaces. Statistical tests (t-test and ANOVA) did not show significant differences by gender, age, income, place of residence, or daily internet time. One minor exception was a weak negative link between grade level and digital well-being. All in all, the results show that demographic features on their own are not enough to explain digital well-being. What matters more are personal attitudes toward technology, the way people stay aware of their own digital use, and the broader psychosocial environment they live in. Examining the issue from a Kyrgyz context provides a distinct perspective and enriches the existing literature. At the same time, it also underlines that future studies should approach digital well-being with broader and more diverse research frameworks
MAPPING AND ASSESSMENT OF GROUND WATER RECHARGE POTENTIAL USING GIS, MULTI-CRITERIA ANALYSIS AND HYDROLOGICAL MODELLING
Get PDFThis research develops an integrated methodology to evaluate groundwater recharge potential in arid and semi-arid ecosystems by combining remote sensing, geographic information systems (GIS) and multi-criteria analysis. Five geographic regions (Kenya, India, Botswana, Ethiopia and Saudi Arabia) were analyzed through comparative assessment, identifying variability in very high recharge zones ranging between 0.07% and 14%. The methodology applies high-resolution satellite image processing, geospatial modeling and Analytical Hierarchy Process (AHP) to characterize subsurface water systems comprehensively. The results demonstrate methodological precision between 60.53% and 87.9%, with Areas Under the Curve (AUC) ranging from 0.604 to 0.879, indicating robust model performance across different hydrogeological contexts. The precipitation regimes analyzed vary from 73.8 to 1500mm annually, confirming that recharge potential depends on complex interactions between geomorphological, climatic and structural factors. Statistical validation through ROC curve analysis and empirical well data verification supports the reliability of the integrated approach. The study establishes the need for adaptive methodologies that recognize the dynamic nature of groundwater recharge systems, contributing to sustainable water resource management strategies in water-scarce regions
THE IMPACT OF PUSH AND PULL FACTORS ON INTERNATIONAL STUDENTS’ LOYALTY: EXAMINING THE MEDIATING ROLE OF SATISFACTION
Get PDFThis study examines the impact of push and pull factors on international student loyalty in Malaysian higher education, focusing on the mediating role of student satisfaction. Push factors include limited higher education opportunities in students\u27 home countries, economic challenges, and political instability. Meanwhile, pull factors such as education quality, affordable living costs, institutional reputation, and cultural diversity play a significant role in attracting students to Malaysia. Using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach, this study analyzes data from 512 international students enrolled in public higher education institutions in Malaysia. The findings reveal that pull factors have a significant direct effect on student satisfaction and loyalty. Conversely, push factors do not show a significant effect on satisfaction or loyalty. Additionally, student satisfaction serves as a partial mediator in the relationship between pull factors and student loyalty, indicating that campus experience and support services play a crucial role in shaping international students’ loyalty. These findings emphasize that the attractiveness of institutions and the Malaysian educational environment play a crucial role in ensuring international students\u27 satisfaction and loyalty. This study contributes to providing insights for policymakers to strengthen Malaysia’s competitiveness as a global education destination