To solve the urgent problems of Vietnamese social history in the 14th - 15th centuries, which is the requirement to consolidate and build a unified and strong Dai Viet nation, with a centralized autocratic state apparatus; on the basis of absorbing and inheriting the premises of political and social thought in the cultural tradition of the Vietnamese people as well as the political thought of Confucianism and Legalism, the thought of Le Thanh Tong was formed and developed. In the rich and unique political ideology of Le Thanh Tong, the outstanding and meaningful issue is the idea of combining moral governance and legal governance, which he expressed in great works such as: National Dynasty Penal Code, Chau Co Thang Thuong Thi Tap, Chinh Tay Ky Hanh, Van Minh Co Suy,...

An ever-increasing body of research and empirical evidence has demonstrated the positive impact of mobile money on individuals, households and businesses, especially in Sub-Saharan Africa, where there were almost 400 million registered accounts at the end of 2018. Mobile money reduces transaction costs for users and helps households to better manage their cash flows; it allows firms to invest and build capital over time, fostering the creation and expansion of business; and it facilitates faster and more efficient government transfers. These benefits have enabled many mobile money users to realise significant quality of life improvements. However, the impact of mobile money on women financial inclusion has not been fully analysed or investigated. To address this evidence gap, this study assesses the impact of mobile money across twenty-on (21) local governments areas of Kogi state - Nigeria. Something which, to our knowledge no previous study has done. This study explores the parametric effect of mobile money on women financial inclusion using cross-sectional data collected from 400 women across twenty-one LGAs of Kogi state in Nigeria. The probit regression results illustrate that mobile money is significant and positively related to women financial inclusion in Kogi state. In addition, economic activity positively plays a significant role in improving women financial inclusion, while gender discrimination and family financial resilience inversely reduces women financial inclusion in the state. Based on these empirical results, this study recommends the following. First, it is important that government at all level devise means to ensure and broaden usage of mobile money by of provision of communication networking, and internet services, especially in rural areas. This will go a long way in aiding and increasing individuals usage of mobile phone and money, hence promotion of financial inclusion among women. Secondly, there is need to enhance women economic engagement, most especially in the rural areas. This will boost their financial transactions, savings, and financial stability, thus stimulate their financial inclusion. Thirdly, while it may be unrealistic for gender equality but there is need to enforce gender discriminating law to give women sense of belonging and full participation to thrive their financial inclusion. Lastly, government at local level are also advised to increase and ensure financial stability and support families in building financial resilience. This can increase women financial inclusion.

The author combines descriptive statistics with document collection methods. By using these two methods, the authors can better understand the job satisfaction and courage of hospitality employees during the COVID-19 epidemic. Adaptation at work is a very important thing that managers are very concerned about. Many studies have found a major impact of job adaptation on the motivation and courage of workers. Motivation for adaptability and courage at work will impact labor productivity and, moreover, the performance of business organizations. Wear however, this issue still does not receive enough attention from researchers as well as administrators in business organizations. The goal of the article is to synthesize theories about work adaptation and the meaning and importance of the courage of hotel and restaurant service staff during the COVID epidemic period, thereby helping managers in human resources management. The study has a more general view on this issue.

This study examines the impact of financial reporting on investment of small and Medium Enterprises in Delta State, Nigeria. The study employed descriptive survey research design. A sample of 398 SMEs was employed for the study using simple random technique. Data collected was analyzed using correlation and chi-square technique. The results show that SMEs in Delta State do not use financial reporting in their decision making process. Besides, most of them do not even have adequate knowledge of financial reporting. The study therefore recommends that managers of SMEs should be trained on the use and preparation of financial reports by the various SMEs to enable them be able to use financial reports in their decision making process.

The government of Zimbabwe initiated a radical higher education reform programme in 2019, culminating in the simultaneous implementation of Education 5.0 and modularization. This mixed methods study employed concurrent triangulation research design to examine the compatibility of these reforms at Chinhoyi University of Technology by surveying 32 educators from various schools. The majority of educators believed that modularization enabled students to focus on one module at a time, master the content, and utilize limited resources more effectively. Modularization also afforded educators more time for research and non-teaching activities, flexibility in teaching methods, and enhanced student-educator interaction. However, educators disagreed that modularization aligned with Education 5.0, citing concerns that it placed students in a continuous examination mode and failed to facilitate connections between module content to address societal challenges. The study concludes by recommending the realignment of teaching and learning timetables to facilitate content connections, free time for educators, and student participation in innovation and industrialization activities, thereby optimizing the simultaneous implementation of Education 5.0 and modularization.

The vitality of the Graphic Design industry in Ho Chi Minh City is as strong as the economic development here, always exploring, innovating and developing to build a fuller and better life. The development of the Graphic Design industry is part of the development of the goods industry, retail services, commerce, etc. This is also a measure of the prosperous development of the new and free economy. The market economy that existed in Ho Chi Minh City before 1986, especially before 1976, had many impacts on the Graphic Design industry here. On the other hand, the development of the Graphic Design industry from the time the French arrived in this land until the period before 1986 has contributed significantly to the development of the citys economy and the aesthetic life of residents people.

This study examines economic diversification: agricultural in perceptive. In particular the study examines the impact of investment in agricultural sector in achieving economic diversification between periods spanning from the years 2000 to year 2022. Time series secondary data were sourced from Central Bank Statistical Bulletin (2022) and World Bank Development Indicators (2024). Autoregressive Distributed Lag Regression Estimate (ARDL) analysis was conducted with the aid of E-view 10. Findings of this study reveals that agriculture credit guarantee scheme fund for cash crops and livestock have negative and significant impact on economic diversification. More so, agriculture credit guarantee scheme fund for food crops equally has negative and insignificant impact on economic diversification. However, grand total of agriculture credit guarantee scheme fund on agricultural commodities has positive and insignificant impact on economic diversification. Based on study findings, the following recommendations are suggested; that governments at all levels should as a matter of urgency should sustain funding of agriculture sectors and provide necessary infrastructure in the rural areas where majorities of agricultural activities take place in order to diversify her economy. More so, stakeholders in the agricultural sectors mainly the farmers should take advantage of loanable fund available to them and channelled it to appropriate crops that will yield investment return. In addition, it is also recommended that monetary policy authority should look inward to determine why agricultural credit guarantee scheme fund has negative significant impact on all the three categories of agricultural commodities identified. This can be achieved through close monitoring and adequate supervision of the loan disburse to the direct beneficiaries. Lastly, investment in human capacity in agricultural sector is away forward for economic diversification.

The purpose of this study is to examine the effect of Prudence, Income Smoothing and Capital Structure on Earnings Quality, by taking the research population from Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022. The data used is secondary data, namely the company s annual reports. The sample in this study was obtained using a purposive sampling technique, where samples were selected based on predetermined criteria. Based on this purposive sampling method, 36 samples of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022 were obtained. The analysis method used is panel data regression analysis using the Eviews9 program. The results of this study indicate that Prudence, Income Smoothing, and capital structure simultaneously affect earnings quality. The partial results show that Prudence affects earnings quality, while Income Smoothing and capital structure do not affect earnings quality.

The Government resolved to create Special Economic Areas through a law carrying régime of the Special Economic Areas in the Democratic Republic of Congo. The aim pursued by the State is to create favorable conditions to the investment in order to attract the new capital on behalf of the national investors as well as foreign. Indeed, the creation of the Special Economic Areas, for me is an appropriate solution for the Government insofar as it makes it possible to create not only wealth and employment, but also to improve the living conditions of the populations. However, in this item, we would like to draw the attentions of the authorities in their showing that the installation of a legislation regulating the Special Economic Areas does not suffice for it to only attract the investors, there are other factors which, by the fact that they constitute constraints, seriously condition the attraction of the national investors as well as foreign. These constraints are at the same time of an economic and politico-institutional nature. Thus we suggest that the Government finds solutions with these constraints which are in fact, the bottlenecks which could cause the reserve on behalf of the potential investors.

This article aims to understand Abdullah Saeeds thoughts on Islamic law and human rights and how to harmonize Islamic law and human rights. As written by Abdullah Saeed, the problem related to human rights is a concern of Saeed because of the debate between Islamic law and human rights. It seeks to find a solution to how Muslims respond to the debate to reconcile human rights discourse with Islamic norms and values. This problem has given rise to international human rights instruments that affirm gender equality and protect women from discrimination. The emergence of human rights brought from the West, which is predicted to solve the problem of discrimination against women, is considered not to provide significant changes to women in the world because international law and its application in non-Western cultures are not in harmony with Islamic law and even become a controversial issue. This library research tries to examine Saeed s thinking and find solutions related to the debate on Islamic law, human rights, and gender equality. Possible reconciliation so that there will be a balance between international human rights and Islamic law.

The "172" autonomous classroom model differs from traditional classrooms in that it meticulously arranges the overall semester learning plan, the design of classroom teaching segments, and the assignment of homework according to modules. By changing the classroom mode, learning processes, and evaluation methods, the aim is to improve teaching efficiency and quality. Based on personal teaching experience, this paper organizes and summarizes the "172" autonomous classroom model and proposes suggestions for its application in high school biology teaching. These suggestions include emphasizing the design of pre-class study outlines, valuing student interactions during teaching, and focusing on post-class learning feedback. The hope is to better exert the positive effects of the "172" autonomous classroom model.