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The purpose of this paper is to investigate whether the factors that summarise the information in the yield curves of Australia and the USA can predict changes in the Australian–USA exchange rate (i.e. the AUD/USD rate) and Australian dollar excess returns.

The paper extracts the three Nelson–Siegel factors (level, slope and curvature) from the relative yield curve of Australia with the USA to predict changes in the bilateral exchange rate and excess returns on the Australian dollar. The full sample regressions allow for a shift in the coefficient on the relative curvature factor which can account for the impact of the Fed’s changed monetary policy to one of quantitative easing.

The paper finds that the relative curvature factor strongly predicts changes in the AUD/USD exchange rate and Australian dollar excess returns out to 12 months ahead in the sample that precedes the Fed’s policy of quantitative easing. The relative curvature factor retains its predictive power in the full sample regressions but anticipates smaller exchange rate changes and excess currency returns in in-sample predictions made from August 2007.

The yield curves of Australia and the USA reliably reflect investor’s expectations about prospective monetary policies in each economy.

The paper investigates the predictive content of the relative Nelson–Siegel factors for changes in the AUD/USD exchange rate and for Australian dollar excess returns over various forecast horizons for a period that covers the Fed’s policy of quantitative easing.

This study investigates the influence of cross-cultural stable and dynamic competencies on expatriate adaptation and outcomes.

This study surveys 10 expatriates in Taiwan and conducts qualitative analysis based on the newly collected original data.

The study's results confirm that cross-cultural stable and dynamic competencies improve expatriates' cross-cultural adaptation, enhancing expatriate outcomes in cross-cultural environments.

This study contributes to cross-cultural management research by clarifying the characteristics and action mechanisms of cross-cultural stable competencies (including cultural empathy, emotional stability, social initiative, open-mindedness and flexibility) and cross-cultural dynamic competencies (including relational skills, general self-efficacy and non-ethnocentrism) in the international business context. The study's findings suggest future research directions in the empirical investigation of the antecedents, characteristics and results of cross-cultural competencies, cross-cultural adaptation and expatriate outcomes.

The purpose of this paper is to explore some of the implications for curriculum design by operationalizing threshold concepts and capabilities (TCC) in subject delivery. The motivation for undertaking this exploration is directly related to addressing public concerns for the business school curriculum.

A post facto analysis of a compulsory subject in finance that is part of an Australian business degree and the impact on a subsequent finance subject.

Customary approaches to granting part-marks in assessing students, (fractionalising) understanding of content can mean students pass subjects without grasping foundational concepts (threshold concepts) and are therefore not fully prepared for subsequent subjects.

Students passing subjects through fractionalization are poorly equipped to undertake deeper explorations in related subjects. If replicated across whole degree programs students may graduate not possessing the attributes claimed for them through their qualification. The implications for undermining public trust and confidence in qualifications are profound and disturbing.

The literature has exposed risks associated with operationalizing threshold through assessments. This highlights a risk to public trust in qualifications.

Operationalizing threshold concepts is an underexplored field in curriculum theory. The importance of operationalizing customary approaches to assessments through fractionalising marks goes to the legitimacy and integrity of qualifications granted by higher education. Operationalizing assessments for TCC presents profound, inescapable and essential challenges to the legitimacy of award granting institutions.

The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM).

The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period from 2015 to 2019, totaling 1,638 firm-year observations. Multiple proxies for RPTs and EM are used to provide a comprehensive assessment of the relationship between the two factors.

There is a positive association between RPTs and EM, suggesting that both types of RPTs could reduce financial reporting quality and allow firms to be more engaged in earnings manipulation.

There are a number of studies investigating the above link, but they tend to use aggregate values (the sum of both sales and purchases with related parties) or just either accruals-based earnings or real EM. This study is the first to extend the literature on the relationship between RPTs and EM by examining both sales-based and purchases-based RPTs on both real and accruals-based earnings manipulation. This approach helps uncover the differences in the effect of the two types of RPTs on both types of upward EM.

Institutional pressure and corporate social responsibility (CSR) are gaining increasing recognition in scholarly works; however, there is an apparent and unsettled relationship between these concepts and the concept of green marketing adoption (GMA) that influences efforts to gain a relative competitive advantage (RCA). This study is aimed at examining the roles of institutional pressure and CSR on GMA and RCA and proposes recommendations for promoting green marketing management and CSC in the banking industry in Vietnam.

In this study, partial least squares structural equation modeling is utilized to investigate the evolution of the structural model, while the hypotheses are evaluated using structural equation modeling (SEM). The data are scrutinized from 288 banking employees through an online survey.

The results show that the components of institutional pressure exert a significant impact on GMA and RCA, but the level and type of this impact differ. Additionally, the mediating role of the CSR variable in this relationship is revealed. Under the influence of institutional pressure, companies tend to increase their implementation of CSR activities, thereby promoting their GMA and RCA.

This study offers both theoretical and practical implications. Theoretically, this study adds to the extant evidence concerning the significance of CSR integration and institutional pressure to the advancement of GMA. In addition, maintaining a focus on fostering holistic GMA practices has enabled the banking industry in Vietnam to achieve an RCA.

This study simultaneously explores the nexus among formal, semiformal and informal credit markets and farm households' credit demand determinants in Vietnam.

This study uses a multistage stratified random sampling process for a survey of 648 smallholder farmers in the Red River Delta (RRD), Vietnam. The trivariate probit model (TVPM) is used to address the interdependence of farm households' credit demands in different credit markets.

The results reveal complementary relationships among two pairs of credit markets (formal versus informal and semiformal versus informal). There are dissimilarities among the determinants (household characteristics, household head's characteristics, credit history and geographic factors) of farm households' credit demands in different markets, reflecting segmentation of Vietnam credit markets.

The study's empirical findings are important for policymakers and credit providers to enhance farm households' access to credit for agriculture and to improve the operations of the three credit markets.

This is the first empirical study in Vietnam and one of few in other developing countries simultaneously exploring the determinants of credit demand in and interrelationships among all three credit markets to provide more comprehensive and accurate results.

The planning function is a central component of management principles, enabling the success of construction project management. Many works have been highlighting the topic of critical success factors within construction organizations, yet the results have rarely covered planning behaviors within public construction work management; these less investigated areas were the aims of this study.

To fulfill this research aim, seven attributes of planning function were first derived through focus group studies, a focused literature review and focal interviews with industry practitioners. Then, a regression analysis design was employed with data collected from 139 professionals who are involved in public construction works management in Vietnam. The structural equation modeling technique with partial least-squares estimation was utilized to analyze the data.

The results revealed seven behavioral dimensions (i.e. Goals planning (PL1), Planning guidance (PL2), Strategic planning (PL3), Financial mobilization (PL4), Action plan (PL5), Expenditure planning (PL6) and Responsibility assignment (PL7)) to measure planning function management in terms of public construction works. The study also reveals that Goals planning (PL1), Financial mobilization (PL4), Expenditure planning (PL6) and Responsibility assignment (PL7) have significant effects on management effectiveness. At the same time, Goals planning (PL1) acts as the mediator of Planning guidance (PL2) and Strategic planning (PL3); while Action plan (PL5) specifies an indirect influence through the mediator of PL4, PL6 and PL7.

The success of this approach is expected to reinforce the contribution of the planning function and suggest a useful tool for supporting the professionals in managing public construction works.

This paper aims to facilitate the joint assessment of issues related to the agricultural systems, i.e. agriculture, aquaculture and climate change (CC) response strategies, in the coastal districts with a panel of stakeholders; and to evaluate the level of agreement on the topics under consideration and potentially identify the most promising approaches to assessing CC affecting agricultural systems in the area and identify relevant and adequate response strategies.

Stakeholder Delphi technique – its assessment is an interactive method of qualitative research used to facilitate the interactive participation of varied and conceivably hierarchical and antagonistic stakeholder groups.

The most important result for the province is that the impact of climate change on agro-ecological landscapes (poverty and near river areas) is the duration of cold weather, more frequent and extreme. Moreover, Kendall’s W test gave a score of 0.547, which indicates a “strong” stakeholder agreement and the “confidence in ranks” being “high” in Thai Binh (Vietnam).

The scientific results in this study are intended to serve as relevant knowledge-inputs and direct contributions to capacity-building for the local partners (stakeholders and local authorities). These local partners are engaged in policy-making and effective planning and implementation of climate response measures in the districts in the province of Thai Binh.

This study aims to explore how the inhibitor-loaded nanocontainers can be used in the epoxy coating for protection of steel against corrosion. A self-healing anticorrosive coating can be easily fabricated by embedding the inhibitor-loaded nanocontainers into the epoxy coating matrices. For this purpose, first, cerium (a catholic corrosion inhibitor) is encapsulated into silica nanoparticles (SiO₂@Ce). Thereafter, an epoxy nanocomposite coating has been prepared on steel substrate using these SiO₂@Ce nanoparticles as nanofillers.

To examine the effect of SiO₂@Ce nanocontainers on mechanical properties of epoxy coating, the abrasion resistance, impact resistance and adhesion strength of coating have been evaluated. To reveal the effect of SiO₂@Ce nanocontainer on corrosion behavior of epoxy-coated steel, the electrochemical impedance spectroscopy (EIS) has been conducted in NaCl solution.

Transmission electron microscopy and scanning electron microscopy/Energy-dispersive X-ray spectroscopy analyses indicate that Ce³⁺ cations have been successfully loaded into the surface of silica nanoparticles (at the content of approximately 2 Wt.%). Mechanical tests of epoxy nanocomposite coatings indicate that the nanocomposite coatings with nanoparticles content of 2.5 Wt.% provide the highest values of abrasion resistance, impact resistance and adhesion strength. EIS results show that the presence of SiO₂@Ce³⁺ nanocontainers increases both coating resistance and polarization resistance. Along with the improvement the coating barrier performance, Ce inhibitor plays an important role in improving the anticorrosive performance at the steel–electrolyte interface.

The application of self-healing epoxy/SiO₂@Ce nanocomposite coatings for the protection of carbon steel is very promising.

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.