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This study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of integrated reporting in Vietnamese listed companies.

Quantitative research method was used through survey questionnaire. Research data is collected from 144 directors, accountants, administrators of companies listed on Vietnam stock market in the period 2020–2022. Multivariable regression analysis is performed with three independent variables: usefulness, ease of use and environmental influence. Dependent variable is intended to apply integrated report.

Research results show that all independent variables have a positive impact on the dependent variable. In particular, the environment influence variable has the largest impact (0.443), followed by the level of impact of Usefulness” variable and “Ease of use” variable are 0.243 and 0.241, respectively. The regression model manages to explain 52.8% of the impact of the factors on the application of integrated reports. An analysis of the differences between groups of enterprises by staff size and capital size is carried out, the results hereof show that large enterprises tend to apply more integrated reporting. From the research results, the authors propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

The study evaluates the current situation of integrated reporting of Vietnamese companies to understand the factors affecting the use of integrated reporting, from which to propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

This study aims to explore the mediating roles of self-efficacy and learning orientation in the relationship between entrepreneurship education and entrepreneurial intentions of university students in Vietnam.

The data were collected from an online survey of 1,021 university students in Vietnam. The authors conducted a hierarchical regression analysis to test the hypotheses.

The results of hierarchical regression analysis reveal that entrepreneurship education positively affects entrepreneurial intentions, and this relationship is mediated by both learning orientation and self-efficacy.

This study confirms the importance of entrepreneurship education in encouraging university students' entrepreneurial intentions.

This study offers practical implications for universities and policy makers.

This study is one of the first to empirically examine the concept of entrepreneurship education and entrepreneurial intentions in an Asia-Pacific context.

This study emphasises the significance of entrepreneurship education and its effects on university students' entrepreneurial intentions. Furthermore, the findings confirm that self-efficacy and learning orientation play an important part in explaining how entrepreneurship education relates to entrepreneurial intentions.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

This study aims to identify how perceived destination social responsibility (DSR) drives destination brand loyalty through a jointly and independently mediated mechanism of cognitive and affective components (e.g. tourist-destination identification, cognitive image, affective image and tourist satisfaction) and to examine the moderating role of individual-level collectivist values in linking perceived DSR and tourist behaviors.

An online survey is conducted to collect the data of 351 domestic tourists visiting an urban tourism destination (e.g. Danang City) in Vietnam. A serial multiple mediation model and moderation model were examined by applying covariance-based structural equation modeling.

This research’s results highlight the leading factors of perceived DSR in the process of forming destination brand loyalty and confirm the vital role of the intermediary mechanism of tourists' cognition and affect during this process. The chain of causal relationships DSR → TDI → CI → AI → TS → DBL confirms the role of perceived DSR as an essential prerequisite factor of DBL, creating a close connection to tourists' cognition and affect and contributing to improving destination brand loyalty. Individual-level collectivist values were found to positively moderate the links between perceived DSR and tourist-destination identification, affective image and destination brand loyalty.

Future research would provide insights into the links between perceived DSR and tourist behaviors by considering moderating variables (e.g. cultural distance and tourist types) and uncovering specific insights into each destination stakeholder's DSR activities.

A new integrated model of destination brand loyalty development is proposed to explore a new path for destination brand loyalty formation through cognitive, affective and cognitive-affective pathways. This moderating stream of examining individual-level collectivist values can make a significant contribution to the extant tourism literature by promoting a more positive tourist perception of DSR, thereby increasing tourists' knowledge, beliefs and emotions and enhancing destination brand loyalty.

This paper aims to propose and investigate the relationships among the components of brand equity, and examining the effects of these components on overall destination brand equity in Hoi An tourism destination, Vietnam, from the perspective of domestic tourists.

Questionnaire data were collected from 319 domestic tourists who have visited Hoi An city. The results of empirical tests using a structural equation model support the research hypotheses.

The results indicate that destination brand awareness has significant, positive effects on destination brand image and destination perceived quality; destination brand image has positive influences on destination perceived quality and destination brand loyalty; destination perceived quality has significant, positive impacts on destination brand loyalty; except for destination brand image, the remaining dimensions have positive and direct impacts on overall destination brand equity.

An integrated model of destination brand equity dimensions and overall destination brand equity was tested in a tourism city in the context of a developing economy. Moreover, relevant implications are provided for destination marketers as to how to improve destination brand equity in the tourism industry.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Tourism is one of the most notable features of the contemporary globalised world. The tourism industry is becoming increasingly vital to the economy of many developing and developed countries around the globe. The demand of the tourism industry has posed a challenge for tourism training providers to move towards a more responsive and internationalised curriculum to enhance work readiness for tourism graduates who are expected to work with an increased number of international tourists. The purpose of this paper is analyse whether and how internationalisation has been implemented in the tourism training programmes across six institutions in Vietnam.

The research deployed case studies as research strategy with interviews and document analysis as two instruments of data collection.

The major findings show that even though the tourism industry demands graduates to possess global competency, knowledge and skills, the curriculum does not prioritise the internationalisation dimensions and the faculty members are not facilitated to be internationally active in their roles. Overall, internationalisation is still fragmented and ad hoc in these institutions even though the private institutions in this research appear to be more responsive to the trend of internationalisation in education than their public counterparts.

The paper provides recommendations on how to effectively embed internationalisation components into local tourism training programs in Vietnam.

The research bridges the gap in the literature on internationalisation of the local tourism programme in non-English-speaking countries.

This chapter explores the influences of Vietnamese culture coupled with national policies on gender equality on academic women’s advancement into senior leadership positions.

In-depth interviews with 20 mid-level women leaders and five top-level leaders were conducted at four different higher education institutions in the Mekong Delta (MD) in southern Vietnam. In addition, document analysis and participant observations contributed to the overall analysis, which allowed for the cross-check of data from multiple sources to investigate the participants’ understanding, perception, conceptualization, and interpretation of their experiences of advancing in their careers.

Findings show that there is a large gap between the policies and gender practices. Gender equality does not exist in reality, regardless of tremendous efforts from the Vietnamese government and policy makers to ensure it in all spheres of life. Additionally, patriarchal hierarchy remains dominant in the institutional administrative system, and Vietnamese Confucian ideology continues to confine and adversely affect both men’s and women’s perceptions of women’s social roles, status, and forms of social participation. Nevertheless, academic women still develop professionally and find their own ways to advance to a few key leadership positions at their institutions.

The sample of this study is limited to academic women in the MD in Vietnam. Future research should include more women and universities and colleges, from not only the southern part but also other regions of Vietnam. Further, international and comparative studies should be conducted to see differences in experiences of academic women from several Southeast Asian countries as they move up their career ladder.

Because there have not been any empirical studies about women and leadership in academia in the MD, this study serves as a resource and foundation for improving gender policies and practices as well as future research on this topic and gender issues of colleges and universities in Vietnam.

This paper aims to investigate the relationship between uncertainty and corporate cash holdings with the moderating role of political connections.

We employ fixed effects estimation on a panel dataset of 669 Vietnamese listed firms over the 2010–2020 period, with one- and two-way standard error clustering. We conduct various robustness tests, including two-stage least squares/instrumental variable and generalized method of moments regressions, alternative cash holding measure, and additional controls for macroeconomic conditions and ownership types.

The effect of uncertainty on cash holdings is weakened for firms with political connections relative to those without the connections. Although general firms depend on cash flows to adjust their cash holding behavior when uncertainty increases, our findings suggest that politically connected firms do not rely on internal cash flows to accumulate cash when confronted high uncertainty.

Our findings on the role of political connections in moderating the relationship between cash holding and economic policy uncertainty have practical implications for policymaking. Since political connections serve as a buffer for a firm’s liquidity, firms may want to seek those connections, which can, in turn, lead to increasing informal costs and unfair business environment.

This is the first study investigating the role of political connections to the nexus of cash, cash flow and uncertainty, providing novel evidence regarding the less dependence on internal cash flows to save cash by politically connected firms. Second, the paper enriches the literature on the motives of cash holdings by proposing a modified agency view in the context of weak investor protection. Therefore, our findings strengthen the explanation for the positive effect of uncertainty on firms’ cash holdings in emerging markets.