International Journal of Social Sciences and English Literature

Factors Affecting the Level of Social and Environmental Accounting Information Disclosure: An Empirical Study of Listed Companies on the Vietnamese Stock Exchange

2025-06-19T16:18:05+00:00

This study aims to identify the determinants influencing the disclosure level of Social and Environmental Accounting (SEA) information among 120 non-financial listed listed on the Vietnam Stock Exchange. The analysis is based on secondary data collected from firms’ financial and annual reports published on the HOSE and HNX exchanges over a five-year period from 2019 to 2023. Using the Fixed Effects Model (FEM) for regression analysis, the findings reveal that the level of Social and Environmental Accounting (SEA) information disclosure is significantly influenced by the following factors: Companies audited by Big4, Firm size, Financial leverage, Board size, Listing period. Based on these empirical results, the study proposes a set of recommendations aimed at enhancing the transparency and comprehensiveness of Social and Environmental Accounting (SEA) information disclosures among publicly listed companies in Vietnam.

An Attempt of Exploration of Shakespeare’s Mental Lexicon

2025-06-26T12:44:23+00:00

The primary objective of this paper is to delve into the possible foundations and approximations of William Shakespeare’s mental lexicon—the internalized vocabulary that shaped his linguistic creativity. While a comprehensive understanding of any individual's mental lexicon is inherently elusive, especially in the case of historical figures, this study aims to offer a plausible reconstruction based on textual evidence. Since most empirical methods for examining mental lexicons require interaction with living subjects, this research adopts a literary and linguistic approach. By analyzing Shakespeare’s extensive and inventive use of language, the paper explores how his choice of words reflects cognitive and cultural influences. Special attention is given to his incorporation of Latinisms and other borrowings, as well as his remarkable ability to coin new terms. Through this exploration, the study seeks to shed light on the linguistic richness and cognitive processes that may have underpinned Shakespeare’s unparalleled contribution to the English language.

Research on the Problems and Strategies of Yi Traditional Dance and Intangible Cultural Heritage “Axi Dancing under the Moon”

2025-06-30T14:54:14+00:00

The Yi people hold a deep respect for fire, which is central to their culture and exemplified by the "Torch Festival" and the dance “Axi Dancing under the Moon.” This dance, an intangible cultural heritage recognized worldwide, was traditionally performed by young Yi couples to express love and facilitate marriage. However, contemporary developments pose challenges to cultural preservation. The commercialization of the dance has led to a shift away from its traditional roots. To address this, it is crucial to maintain its connection to "sacrificial fire" activities while adapting to modern market demands. Social changes, including the Cultural Revolution and modernization, have affected the dance's relevance. Collaboration between dance professionals and technology experts is essential to address the talent gap in cultural transmission. Additionally, recognizing the "Torch Festival" as an official holiday could help restore its significance. To enhance the role of "Axi Dancing under the Moon" in love and marriage, promoting its integration into the daily lives of the Yi people is vital. By honoring the roots of Yi fire culture while embracing contemporary influences, we can ensure the dance remains vibrant and relevant today.

The Social Significance of the Ancient Yi Wrestling Sport Within the Context of Fire Culture

2025-06-30T15:54:39+00:00

The element of "fire" holds significant religious importance for various ethnic groups worldwide, including the Yi ethnic group in China, often called the "people of fire." This designation reflects their challenging environment and ancient beliefs that have shaped a unique fire culture. According to Yi legends, "strongmen" triumphed over "gods" through wrestling, symbolizing the theme of "humans conquering the divine." This narrative inspired the "Torch Festival" and popularized wrestling among the Yi people. In their ancient matriarchal society, the ancestors of the Yi linked "fire worship" and "ancestor worship" through "reproductive worship," with wrestling representing reproductive capacity and ethnic continuity. During the Qin, Han, Tang, Song, and Yuan dynasties, the central government employed systems like the "ghost master system" to control local populations, reinforcing the authority of chieftains through religious affiliations in the Yi region. The Yi began to practice wrestling as a tribute to their ancestors, often intentionally losing matches to show respect. This practice was also connected to exorcism, believed to drive away ghosts and avert disasters. In the Ming and Qing dynasties, the "Gaitu Guiliu" policy led to the replacement of traditional chieftains with appointed leaders, fostering cultural blending. Wrestling among the Yi people gained sacred significance, serving as a means to resolve disputes and as an important political instrument for promoting mutual understanding between the Yi and Han nationalities during this transformative period.