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This study aims to examine the relationship between blockchain technology (BCT) adoption and firm performance (FIP) mediated by cyber-security risk management (CSRM) in the context of Vietnam, a developing country. Besides, the mediating effect of risk-taking tendency (RTT) has been considered in the BCT–CSRM nexus.

Data is collected using a survey questionnaire of Vietnamese financial firms through strict screening steps to ensure the representativeness of the population. The ending pattern of 449 responses has been used for analysis.

The findings of partial least squares structural equation modeling demonstrated that CSRM has a positive effect on FIP and acts as a mediator in the BCT–FIP nexus. Furthermore, RTT moderates the relationship between BCT and CSRM significantly.

This study introduces the attractive attributes of applying BCT to CSRM. Accordingly, managers should rely on BCT and take advantage of it to improve investment resources, business activities and functional areas to enhance their firm's CSRM. Especially, managers should pay attention to enhancing their RTT, which improves FIP.

This study supplements the previous literature in the context of CSRM by indicating favorable effects of BCT and RTT. Additionally, this study identifies the effectiveness of RTT as well as its moderating role. Ultimately, this paper has been managed as a pioneering empirical study that integrates BCT, RTT and CSRM in the same model in a developing country, specifically Vietnam.

This study aims to characterize the mechanical properties of sintered nano-silver under various sintering processes by nano-indentation tests.

Through microstructure observations and characterization, the influences of sintering process on the microstructure evolutions of sintered nano-silver were presented. And, the indentation load, indentation displacement curves of sintered silver under various sintering processes were measured by using nano-indentation test. Based on the nano-indentation test, a reverse analysis of the finite element calculation was used to determine the yielding stress and hardening exponent.

The porosity decreases with the increase of the sintering temperature, while the average particle size of sintered nano-silver increases with the increase of sintering temperature and sintering time. In addition, the porosity reduced from 34.88%, 30.52%, to 25.04% if the ramp rate was decreased from 25°C/min, 15°C/min, to 5°C/min, respectively. The particle size appears more frequently within 1 µm and 2 µm under the lower ramp rate. With reverse analysis, the strain hardening exponent gradually heightened with the increase of temperature, while the yielding stress value decreased significantly with the increase of temperature. When the sintering time increased, the strain hardening exponent increased slightly.

The mechanical properties of sintered nano-silver under different sintering processes are clearly understood.

This paper could provide a novel perspective on understanding the sintering process effects on the mechanical properties of sintered nano-silver.

Little is known about how religious-related beliefs (i.e. karmic beliefs and beliefs in a just world) might affect consumers to engage in more environmentally friendly behavior. Drawing on the justice motive theory, this study aims to explore the individual, complementary, congruent and incongruent impacts of karmic beliefs and belief in a just world on consumers’ proenvironmental consumption.

A sample of 736 consumers was recruited by means of a mall-intercept survey in the most populus cities in Vietnam. An advanced technique – polynomial regression with response surface analysis – was used to test the hypothesized model, whereas the PROCESS macro approach was used to estimate indirect effects.

The findings indicate that while karmic beliefs do not directly affect proenvironmental consumption, they can inspire environmentally friendly behaviors through belief in a just world. High levels of both beliefs enhance proenvironmental consumption, but imbalanced levels erode such behaviors. Importantly, the findings revealed gender differences concerning the role of religious beliefs in influencing proenvironmental consumption among male and female consumers.

The findings of this study offered several theoretical and managerial implications for proenvironmental consumption.

The research provides new insights into how religious beliefs (karmic beliefs and belief in a just world) affect, interact, balance and imbalance with each other to trigger proenvironmental consumption. The research also contributes to the sustainable consumption literature by indicating the mediation roles of belief in a just world and proenvironmental consumption intention in the relationship between beliefs in karma and actual proenvironmental consumption behavior, as well as offering empirical evidence about the gender differences regarding these relationships.

Between 1840s and 1940s, 27 occidental concessions have been created in several cities in China which represented difficult signs and memories for Chinese. Nowadays, these territories are experiencing a joint phenomenon of heritagization and tourismification which makes them experimental theaters for modern urban life and identity. Taking the former concessions of Tianjin as place study, the purpose of this study is to analyze the role of the heritage and tourism in the former concessions in city branding and more specifically the actors, approaches and products of this phenomenon.

This research draws on the comparison and analysis of two place studies in China. The authors base their analysis on semi-structured interviews in Chinese with previously identified stakeholders. In all, 20 individuals, including developers, public authority representatives, business owners, academics and conservation association members, were interviewed. This research was completed, updated and triangulated by content analysis of Web-based materials; official documents such as urban plans, guidelines and urban and tourism strategies collected during the fieldwork, as well as non-intrusive spatial observations of the concession and its various developments.

The results of this study show that the heritage in the former concessions has become an attractive tool for the city branding through tourism development, often led by the public actors with the participation of private entrepreneurs.

This study looks at the hybrid dimensions of the former concessions in China. It provides a better understanding of the co-action of heritage and tourism in the processes of territorial rehabilitation, which contributes to both the practitioners and researchers in this domain.

This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer auditor tenure may be related to lower audit quality.

Using a sample of firm-quarters from 2017 to 2020, the authors conduct both univariate and regression analyses. We use hand-collected data for auditor tenure, SEC comment letters, and non-GAAP variables.

First, the authors find that the likelihood of disclosing non-GAAP earnings monotonically increases with auditor tenure on a univariate basis. Second, auditor tenure is negatively associated with aggressive non-GAAP reporting. Third, the authors document evidence of aggressive reporting in general; that is, items excluded in calculating non-GAAP earnings are associated with future performance. However, the association declines with longer auditor tenure. Finally, the authors report evidence that the likelihood of receiving an SEC comment letter that contains non-GAAP comments decreases with longer auditor tenure.

The results show that regulators need to consider both GAAP and non-GAAP disclosures’ costs and benefits when enacting auditor tenure regulation. Investors can benefit from the findings in evaluating the quality of non-GAAP earnings. The findings are also relevant to the SEC when allocating limited resources in monitoring non-GAAP reporting.

To the best of the authors’ knowledge, this is the first study showing that auditor tenure is associated with the quality of non-GAAP earnings. Given that financial reporting quality should be understood as a comprehensive system comprising both mandatory and voluntary disclosures, this study complements the literature that examines the effect of auditor tenure on financial reporting quality using GAAP reporting.

This study aims to examine the relationship between the individual auditor’s industry specialization and the audit report lag (hereafter ARD). Further, it explores whether changing in the audit reporting requirement (i.e. the adoption of ISA701) influences the auditor’s industry specialization effect on the ARD.

A large data set of companies listed on the NASDAQ OMX Stockholm over the period 2010–2019 has been analyzed. Least squares regressions have been estimated to provide empirical evidence for the researched hypotheses.

The research findings indicate that the ARD is shorter for client firms audited by an industry specialist audit partner. Testing for the moderating role of changing in the auditing reporting regulation on the relation between the audit partner’s industry specialization and the ARD, the authors reveal that all client firms (except client firms with industry specialist audit partners) experienced an increase in the ARD. Overall, the baseline regression findings are found to be robust to the endogenous auditor choice and multiple measures of both the ARD and the auditor’s industry specialization.

This paper provides novel evidence on the relationship between the audit reporting lag and industry specialization from the individual auditor perspective, an issue that has hitherto been unexplored. The regression results further contribute to the upsurge debate about the consequences of changing in the audit reporting model by providing consistent support for the importance of industry specialization of the audit partner in minimizing costs derived from the former requirement.

The aim of this article is two-fold. First, it offers a unique account of San Min, the prototype of the current Chinese educational principle proposed by Yan Fu (1854–1921) that aimed at improving people’s physical, intellectual and moral capacities. This system of educational thinking has received only marginal attention in Anglophone research literature. Second, given the influence of Yan Fu’s interpretation and promulgation of Herbert Spencer’s educational philosophy during that period, it investigates the extent to which San Min is derived from Spencer’s educational thought (the “Spencerian Triad”). This article focusses on how Yan Fu adapted the ideas of San Min from Spencer’s account.

This article considers Yan Fu’s principle of San Min in relation to Spencer’s educational triad through a close reading and comparison of key primary texts (including Yan Fu’s original writing). It explores the similarities and differences between each account of education’s goals and its proposed means of attainment.

Yan Fu’s principle of San Min is shown to have been adapted from the Spencerian Triad. However, using the theory of Social Organism, Yan Fu re-interpreted Spencer’s individual liberty as liberty for the nation. While Spencer’s goal was to empower individuals, Yan Fu aimed to serve collective independence, wealth and power.

This article addresses oversights concerning San Min’s Western origins in the Spencerian Triad and its influence on Chinese education under Yan Fu’s sway. It is significant because San Min is still at the core of the current Chinese educational policy.

This study examines the underlying relationships between the critical factors of building information modeling (BIM) implementation and the factors' groupings among architecture, engineering and construction (AEC) organizations in Saudi Arabia. The objectives of the study are to (1) identify the critical factors for BIM implementation, (2) analyze the interrelationships between the critical factors and (3) compare the critical factors between the different organizational characteristics.

First, potential factors were identified through a systematic literature review and interviews with AEC professionals. Then, a questionnaire survey was sent to AEC professionals and the collected data were analyzed using the following techniques and tests: mean score ranking, standard deviation, normalized value, factor analysis (FA), analysis of variance (ANOVA) and post-hoc Tukey test.

The analyses show that 14 factors are critical for BIM implementation in Saudi Arabia. The top critical factors include the existence of standard contracts on data security and user confidentiality, consistent views on BIM among stakeholders and the availability of guidelines for implementing BIM. Of the 14 critical factors, 9 can be grouped into 4 underlying factors: environmental, governmental, legal and organizational. The analysis shows that the criticality of the most critical factors grouped by the FA varies between different levels of BIM competency. Finally, the presence of public–private partnerships (PPPs) in realizing BIM projects is a new and emerging critical factor for BIM implementation in Saudi Arabia.

This study differs from prior works on BIM implementation in Saudi Arabia by using FA to explore the underlying relationships among factors of BIM implementation and the factors' groupings. Based on the FA results, a roadmap for implementing the BIM was developed. These findings will help to purposefully and efficiently customize BIM implementation strategies and initiatives to ensure successful BIM implementation in Saudi Arabia.

This paper aims to provide an integrated BIM-based approach for quantity take-off for progress payments in the context of high-rise buildings in Vietnam. It tries to find answers for the following questions: (1) When to start the QTO processes to facilitate the contract progress payments? (2) What information is required to measure the quantity of works to estimate contract progress payment (3) What are the challenges to manage (i.e. create, store, update and exploit)? What are the required information for this BIM use? and (4) How to process the information to deliver BIM-based QTO to facilitate contract progress payment?

The paper applied a deductive approach and expert consensus through a Delphi procedure to adapt to current innovation around BIM-based QTO. Starting with a literature review, it then discusses current practices in BIM-based QTO in general and high-rise building projects in particular. Challenges were compiled from the previous studies for references for BIM-based QTO to facilitate contract progress payment for high-rise building projects in Vietnam. A framework was developed considering a standard information management process throughout the construction lifecycle, when the BIM use of this study is delivered. The framework was validated with Delphi technique.

Four major challenges for BIM-based QTO discovered: new types of information required for the BIM model, changes and updates as projects progress, low interoperability between BIM model and estimation software, potentiality of low productivity and accuracy in data entry. Required information for QTO to facilitate progress payments in high-rise building projects include Object Geometric/Appearance Information, Structural Components' Definition and Contextual Information. Trade-offs between “Speed – Level of Detail–Applicable Breadth” and “Quality – Productivity” are proposed to consider the information amount to input at a time when creating/updating BIM objects. Interoperability check needed for creating, authoring/updating processing the BIM model's objects.

This paper is not flawless. The first limitation lies in that the theoretical framework was established only based on desk research and small number of expert judgment. Further primary data collection would be needed to determine exactly how the framework underlies widespread practices. Secondly, this study only discussed the quantity take-off specifically for contract progress payment, but not for other purposes or broader BIM uses. Further research in this field would be of great help in developing a standard protocol for automatic quantity surveying system in Vietnam.

A new theoretical framework for BIM-based QTO validated with Delphi technique to facilitate progress payments for high-rise building projects, considering all information management stages and the phases of information development in the project lifecycle. The framework identified four types of information required for this QTO, detailed considerations for strategies (Library Objects Development, BIM Objects Information Declaration, BIM-based QTO) for better managing the information for this BIM use. Two trade-offs of “Speed – LOD–Applicable Breadth” and “Quality – Productivity” have been proposed for facilitating the strategies and also for enhancing the total efficiency and effectiveness of the QTO process.

This study aims to obtain governance strategies for managing the complexity of megaprojects by analyzing the impact of individual factors and their configurations using the fuzzy-set qualitative comparative analysis (fsQCA) method and to provide references for project managers.

With the continuous development of the economy, society and construction industry, the number and scale of megaprojects are increasing, and the complexity is becoming serious. Based on the relevant literature, the factors affecting the complexity of megaprojects are determined through case analysis, and the paths of factors affecting the complexity are constructed for megaprojects. Then, the fsQCA method is used to analyze the factors affecting the complexity of megaprojects through 245 valid questionnaires from project engineers in this study.

The results support the correlation between the complexity factors of megaprojects, with six histological paths leading to high complexity and seven histological paths leading to low complexity.

It breaks the limitations of the traditional project complexity field through a “configuration perspective” and concludes that megaproject complexity is a synergistic effect of multiple factors. The study is important for enriching the theory of megaproject complexity and providing complexity governance strategies for managers in megaproject decision-making.