This study explores the operational mechanisms of brand communication and relationship management within Vietnam's small and medium-sized restaurant sector. Focusing on "A Seafood Restaurant" in Lao Cai Province, Vietnam, as a single case study, the research collected qualitative data through semi-structured interviews based on the "5E stakeholder framework" (owner, managers, head chef, experts, and customers). The researchers conducted thematic analysis and a triangulation test. The findings reveal a dynamic, three-stage cyclical process: in the "information exposure and initial awareness" stage, customers primarily establish initial trust and purchase motivation through word-of-mouth recommendations and social media, although current social media management tends to rely on passive exposure; in the "consumption process and trust accumulation" stage, on-site "customer interaction" (such as guidance during ordering and attentive service) and "relationship management" (such as promptly addressing negative feedback and improving processes) are critical to solidifying brand loyalty; finally, in the "relationship deepening and cyclical diffusion" stage, a positive physical dining experience translates into positive electronic word-of-mouth (eWOM), driving secondary dissemination. The study's conclusions align with the "communication-based relationship model," confirming that managing small and medium-sized restaurant brands involves more than one-way promotion; rather, it relies on the interplay between interactions at physical touchpoints and relationship repair mechanisms. Based on these findings, the study offers practical recommendations for local restaurant operators regarding brand communication and customer retention.

This study examined the role of forensic accounting techniques in fraud detection and prevention in Deposit Money Banks (DMBs) in Nigeria. A quantitative research design was adopted, and primary data were collected through structured questionnaires administered to 120 respondents drawn from accounting, auditing, finance, and internal control units of selected banks. The data were analyzed using descriptive statistics and regression analysis to test the formulated hypotheses. The regression results revealed that forensic accounting techniques have a significant positive effect on fraud detection and prevention in Deposit Money Banks in Nigeria. Specifically, forensic accounting techniques significantly influenced fraud detection (β = 0.72, p = 0.000) and fraud prevention (p = 0.001). The model further showed a strong explanatory power with an R² value of 0.66, indicating that 66% of the variation in fraud detection and prevention was explained by forensic accounting techniques. Additional findings indicated significant relationships between forensic accounting techniques and internal control systems as well as overall fraud management (p < 0.05). The study revealed that forensic accounting techniques enhance transparency, accountability, and fraud control in Deposit Money Banks in Nigeria.

This study examined the relationship between quarry involvement and household consumption in Kinyenze and Lugono villages, Mvomero District, Tanzania, in the survey of June 2026. There were 142 household records, and 137 of these had direct participation responses, with 86 of the households having observed food expenditure and 50 not observed. Blank non-food components were assigned a value of zero, and expenditure components were aggregated and divided by the size of the household. Augmented inverse-probability weighting (AIPW) was a variant of participation and outcome models that were adjusted for age, sex, marital status, education, household size, birthplace and village. The adjusted consumption difference was TZS 11,243 per person per month (95% percentile bootstrap confidence interval: TZS 549 - 20,764, and normal approximation p = 0.022). The estimated value of food expenditure was positive, while the estimates of log consumption and the asset/access index were imprecise. The sensitivity point estimates were not only positive, but the percentile interval for the nonlinear specification contained zero. The findings are qualified by residual covariate imbalance, an effective sample size of the controls weighted = 30.3 and uncertainty in reporting expenditures and a limited number of bootstrap replications. Temporal order and the exclusion of unmeasured confounding are not established by AIPW. The conclusion is based on adjusted cross-sectional relationships, rather than causal effects and/or evidence of full welfare improvement. There is a need for long-term studies with documented sampling, comprehensive expenditure calculation and direct evaluation of the costs of the occupation and environment.