International Journal of Social Sciences and English Literature https://ecsenet.com/index.php/2576-683X <p>ISSN: 2576-683X</p> Eastern Centre of Science and Education en-US International Journal of Social Sciences and English Literature 2576-683X Factors Affecting the Level of Social and Environmental Accounting Information Disclosure: An Empirical Study of Listed Companies on the Vietnamese Stock Exchange https://ecsenet.com/index.php/2576-683X/article/view/472 <p>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.</p> Dinh The Hung Nguyen Duong Hai Yen Ngo Thi Minh Phuong Nghiem Huyen Trang Pham Quang Truong Anh Nguyen Duc Hai Copyright (c) 2025 2025-06-19 2025-06-19 9 6 1 9 10.55220/2576683x.v9.472 An Attempt of Exploration of Shakespeare’s Mental Lexicon https://ecsenet.com/index.php/2576-683X/article/view/478 <p>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.</p> Kristina Kostova Copyright (c) 2025 2025-06-26 2025-06-26 9 6 10 14 10.55220/2576683x.v9.478