Volume 8 ~ Issue 3, (2026)


THE INFLUENCE OF POST-MERGER ORGANIZATIONAL CULTURE AND LEVEL OF MANAGEMENT INVOLVEMENT ON DELAYS IN REPORTING INTERNAL AUDIT RESULTS WITH COMMUNICATION AS AN INTERVENING VARIABLE (CASE STUDY AT PT PERKEBUNAN NUSANTARA I)
Taufik Hidayat, Taufik Kurrohman, Siti Maria Wardayati
Abstract       pdf Full text PDF
This study aims to analyze the influence of post-merger organizational culture and the level of management involvement on the delay in internal audit reports with organizational communication as an intervening variable at PT Perkebunan Nusantara I. This study uses a quantitative approach with primary data obtained through distributing questionnaires to internal auditors and management involved in the internal audit process. The sampling technique uses purposive sampling with the total population as the sample. Data analysis was carried out using multiple linear regression with the help of SPSS, including the classical assumption test, coefficient of determination (R²), F test, t test, and mediation test with the Sobel test. The results show that post-merger organizational culture has a significant effect on the delay in internal audit reports. The level of management involvement does not have a significant effect on the delay in internal audit reports. Communication does not have a significant effect in reducing audit delays and is unable to act as an intervening variable in the relationship between organizational culture and management involvement on audit delays. These findings emphasize the importance of organizational culture alignment, active management involvement, and effective communication in improving the timeliness of internal audit reporting, especially in organizations undergoing post-merger integration processes. This research provides theoretical contributions to the development of internal audit literature based on organizational factors as well as practical implications in improving the effectiveness of the internal audit function in state-owned enterprises undergoing transformation.

Author Keywords:Internal Audit, Organizational Culture, Management Involvement, Audit Delay


The Impacts of Green Climate and Corporate Social Responsibility on Organizations’ Environmental Performance and Cost Efficiency
Batu AYDINLAR
Abstract       pdf Full text PDF

The aim of this study is to examine the effects of green organizational climate and corporate social responsibility (CSR) on organizational environmental performance and cost efficiency of organizations. To address the gap, a cross-sectional design was executed through convenience sampling from 355 professionals working in various sectors including Technology, Communication, Manufacturing, Banking & Finance, Education, Healthcare, Marketing, etc. in Turkey. To measure the variables of the study, scales previously used in literature and whose reliability and validity have been determined were used. All scale items were adapted by the researcher, and validity was confirmed by consulting experts. Additionally, the cost efficiency scale was created by the researcher based on previous international studies and validated by the university scholars working on those subjects. According to the statistical analysis, the findings indicated that both green climate and CSR was positively associated with organizational environmental performance and cost efficiency. It was seen that green climate and CSR significantly increased organizational environmental performance and cost efficiency. Taken together, this study contributes to the literature by (1) introducing the validated scales measuring the research variables, (2) empirically identifying the associates of green climate and CSR with cost efficiency, and (3) integrating multiple variables into a unified model of green climate and CSR in the various sectors. The findings of the study are discussed and addressed from a theoretical and practical perspective. Furthermore, suggestions for further studies are presented and the limitations of the study are mentioned.


Author Keywords:Green Climate, Corporate Social Responsibility, Organizational Environmental Performance, Cost Efficiency

Developing Global Citizenship Competencies Through English Integration in Geography Education at Vietnamese High Schools
Minh-Tuyen Bui, Thi-Vinh Nguyen
Abstract       pdf Full text PDF

: In the context of globalization and digital transformation, global citizenship education has become an essential objective of contemporary education systems. Simultaneously, the increasing emphasis on English as a second language in Vietnamese schools requires innovative pedagogical approaches that integrate language learning across disciplines. This study examines the role of English integration in Geography education in fostering global citizenship competencies among high school students in Vietnam. Drawing upon the Content and Language Integrated Learning (CLIL) framework and global competence theories proposed by UNESCO and OECD, the study explores how bilingual learning environments can enhance students’ intercultural communication, critical thinking, global awareness, and academic language proficiency. A mixed-methods approach was employed, including questionnaire surveys with 126 high school students and semi-structured interviews with 12 Geography teachers from three public high schools in northern Vietnam. The findings indicate that integrating English into Geography lessons increases students’ motivation, improves access to international learning resources, and supports the development of global perspectives. However, several challenges remain, including uneven English proficiency, limited bilingual teaching materials, and insufficient teacher training in CLIL pedagogy. The study suggests that effective integration requires institutional support, professional development programs, and the development of localized bilingual resources suitable for Vietnamese educational contexts. The findings contribute to current discussions on interdisciplinary education, global competence, and bilingual instruction in secondary education.


Author Keywords:Global citizens, English language integration, Geography as a subject, General education, Second languages, Bilingual education

Imaginaire de l’errance et de la spatialisation de la souffrance chez L. Slimani
Omar Tahir
Abstract       pdf Full text PDF

This article examines the representation of the female body, wandering, and suffering in The Garden of the Ogre and A Sweet Dream by Leïla Slimani. It highlights how the Parisian urban space becomes a site for the expression and intensification of the heroines’ psychological distress. Through the characters of Louise and Adèle, the study demonstrates that public space is not merely a background setting, but an active structure that contributes to the externalization of inner turmoil, bodily fragmentation, and the gradual dissolution of identity. Drawing on the works of Gaston Bachelard and contemporary approaches in the sociology of time and space, the article reveals the ambivalent role of public spaces: while they offer temporary relief from domestic confinement, they also function as spaces of marginalization and downfall. Female wandering thus appears as an attempt to spatialize time in order to control inner anxiety, while simultaneously exposing the impossibility of escaping a logic of disintegration and disappearance.


Author Keywords:-spatialization; imaginary; wandering; Slimani

Jean-Jacques Rousseau et la Genèse de l'Homme Naturel : Analyse de la Pédagogie de la Nécessité dans les Livres I et II de l'Émile
BERRAJ Zineb
Abstract       pdf Full text PDF

This article explores Rousseau's natural pedagogy in the first two books of "Emile." The author advocates a negative education before the age of twelve, aiming to protect the child from social corruption rather than to instill precocious virtue. Based on the law of physical necessity and direct sensory experience, this method substitutes dependence on things for arbitrary human authority. It forges a robust and autonomous child, whose sensory reasoning forms the essential foundation for their future entry into the age of reason and education.


Author Keywords:Negative education - Physical necessity - Sensitive reason - Natural man - Maturity of childhood

FACTORS INFLUENCING THE IMPLEMENTATION OF CHILD RIGHTS–BASED ACTIVITIES IN PRESCHOOL CLASSROOMS
Thi-Vinh Nguyen, Minh-Tuyen Bui
Abstract       pdf Full text PDF

The implementation of child rights based activities in preschool classrooms has become an important orientation in contemporary early childhood education. However, the practical implementation of child rights based approaches in preschool settings is influenced by multiple pedagogical, environmental, and institutional factors. This study aims to identify and analyze the factors influencing the implementation of child rights based activities in preschool classrooms in Vietnam. A quantitative research design was employed using survey questionnaires administered to preschool teachers and pre-service early childhood teachers. The study examined five independent variables, including teacher awareness of child rights, professional competency, school support, educational environment, and parent collaboration, and their influence on the implementation of child rights–based educational activities. Data were analyzed using Cronbach’s Alpha, Exploratory Factor Analysis (EFA), Pearson correlation, and multiple regression analysis. The expected findings indicate that teacher awareness and professional competency are the strongest predictors of successful implementation of child rights–based activities. The study contributes empirical evidence to the literature on child rights based education and provides implications for teacher training, educational management, and policy development in early childhood education


Author Keywords:child rights, child rights-based approach, preschool education, preschool teachers, educational activities, early childhood education

Enhancing Active Engagement Through Outdoor-Based Physical Education Activities
Reyniel M. Belmonte, Dane Darryl S. Clor, Kylie Zell D. Eugenio, Johanna Paula D. Genolos, Katrina G. Neo, Geraldine R. Quesada, Kenneth A. Vigilia
Abstract       pdf Full text PDF

Student engagement is a critical determinant of meaningful learning and sustained participation in Physical Education (PE), yet disengagement remains prevalent among adolescents. This action research examined the effectiveness of outdoor-based Physical Education activities in enhancing students’ active engagement, motivation, and participation. A total of 30 students (15 junior high and 15 senior high school) from a National High in Nueva Ecija, Philippines participated in the study using a pretest-posttest design. Data were collected through an observation checklist, a researcher-developed Likert-scale questionnaire, and open-ended response forms. Descriptive statistics were used to determine engagement levels, while the Wilcoxon Signed-Rank Test assessed differences between indoor and outdoor conditions. Thematic analysis was employed to analyze qualitative responses. Findings revealed that students initially demonstrated moderate engagement in indoor settings, particularly exhibiting low participation and effort. Following the implementation of outdoor-based activities, engagement significantly increased across all indicators, reaching very high levels in participation, cooperation, attentiveness, and sportsmanship (Z = -3.27, p < .001). Qualitative findings further indicated that outdoor environments enhanced students’ enjoyment, motivation, social interaction, and emotional well-being. These results support prior evidence that motivation and learning environment are key predictors of physical activity participation and align with experiential learning principles emphasizing active, context-based engagement. The study concludes that outdoor-based Physical Education is an effective pedagogical strategy for improving student engagement and motivation. However, limitations related to sample size and intervention duration warrant further investigation. Future research should explore long-term implementations and broader populations to validate and extend these findings.


Author Keywords:engagement, experiential learning, motivation, participation, physical activity

THEORY AND PRACTICE of CREATION, INCREASE, DEEPENING, MANAGEMENT of POVERTY in countries and the world by Prof. Momchil Dobrev and Prof. Mariola Garibova-Dobreva – 2004, based on the Theories of Prof. Momchil Dobrev – Theory of creation and management of inequalities, Financially banking resource-based technological mafia-driven materialism, Principles of the deep mafia, Theory of mafia and mafia fascism, Theory of colonization/mastery of countries/unions, Theory of social genocide, Zicker- Formula of the tunnel system – spiral – centrifuge of human genocide by Prof. Momchil Dobrev and Prof. Mariola Garibova-Dobreva - for robbing peoples, nations, entire countries, unions - PART of the system of imposing WORLD ORDER by MAFIA FASCISM
Prince Lord Prof Momtchil Dobrev-Halachev, Princess Lady Prof Mariola Garibova-Dobreva
Abstract       pdf Full text PDF

Lord Prof PhD PhD Momtchil Dobrev-Halachev developed 2003 “ Theory and practice of creating and managing inequalities in countries and the whole world, 2008 “Theory of generating of crises “ , 2010 “Theory and practice of the Mafiotismus” and 2001 “ Theory of the mafia”, Theory and practice of creating, controlling, increasing and managing poverty developed by Prince Lord Prof. Momtchil Dobrev and Princess Lady Prof. Mariola Garibova-Dobreva – 2004, THEORY AND PRACTICE of CREATING, CONTROLLING, INCREASING AND MANAGING INEQUALITIES in countries, the whole world – by the Global Masonic Mafia-tized Elite and the deep mafia of Prince Lord prof. Momchil Dobrev - 2003. Based on these two theories this paper explane the establishment of the mafia all over the world – principles, theory and practice in European Union , European Commission and in the Republic Bulgaria


Author Keywords:Mafiotismus, Crise, mafia, corruption, theory, finance

The Nexus of Security Risk Management and Business Continuity in Humanitarian Operations: How Integrated Approaches enable Operational Resilience in Insecure Environments
Michael Munyaradzi Makova
Abstract       pdf Full text PDF

Humanitarian operations are conducted in some highly insecure field environments with diverse security risks that simultaneously threaten staff safety and the continuity of critical programmes. Insecure and conflict affected field environments are associated with diverse security threats and risks, chronic volatility and instability, and recurrent operational disruptions that undermine the ability of humanitarian organisations to continuously sustain critical life-saving programmes. Within this operational landscape, Humanitarian Security Risk Management (HSRM) and Business Continuity Planning (BCP) have emerged as central to operational resilience. HSRM focuses on identifying, assessing, and mitigating security threats in order to enable safe, secure and effective humanitarian operations while BCP focuses on preserving critical functions during and after significant disruptive events. Together they create the conditions for operational resilience, where humanitarian organisations can absorb shocks without losing their ability to operate in insecure environments. This study examines the nexus between HSRM and BCP, contending that their integration is a necessary condition for achieving operational resilience in insecure humanitarian environments marked by conflict and instability. Drawing on existing literature, organisational frameworks, field reports, case studies and empirical insights from humanitarian practitioners, the study demonstrates how integrated HSRM and BCP approaches enhance preparedness, decision making, and continuity of operations. The study underscores the importance of treating HSRM and BCP as interdependent components of a unified operational resilience architecture, essential for sustaining humanitarian action in insecure environments.


Author Keywords:Business continuity, Operational resilience and Humanitarian security risk management

Event Quality of Meet and Greet and Intention to Purchase Exclusive Merchandise: Evidence from P-pop Filipino Fans
Jayvie O. Guballo, Bern Kenrick C. Linga, Gracie Mae D. Castañeda, Rechelle C. Conde, Shaine A. Bernales, Crissha Je O. Parone
Abstract       pdf Full text PDF

This study examines how event quality in meet-and-greet events influences Filipino fans’ intention to purchase exclusive merchandise. The respondents consisted of 385 P-pop fans from fan groups of BINI, BGYO, and SB19 residing in selected cities in Metro Manila. The study utilized a quantitative descriptive-correlational research design to analyze relationships between variables. Findings revealed that event quality dimensions—venue quality, access and logistics, content and performance, and meet-and-greet structure—positively influence purchase intention. Among these, emotionally engaging content and structured fan interactions showed the strongest impact on purchasing behavior. Overall, the study concludes that higher perceived event quality leads to stronger intention to purchase merchandise. It is recommended that event organizers enhance experiential elements and exclusivity to strengthen fan engagement and increase merchandise sales.


Author Keywords:Exclusive Merchandise, Meet and greet, P-Pop, Purchasing Behavior, Purchase Intention