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“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

The purpose of this study is to analyze the influence of the emotional experience (EE) and the image of the tourist destination on the satisfaction of the domestic tourist and his behavioral intentions, represented through the word of mouth (WOM) and his revisit intention.

The information obtained through a personal survey to 382 local tourists was refined and subjected to structural equation analysis. Analyses conducted with SPSS 20.0 and AMOS 20 software confirmed the existence of interesting significant relationships.

The results show that positive destination image and different experiences are considered to be the main elements that promote positive emotions and satisfaction for tourists, leading to a higher eagerness to spread WOM recommendations and to revisit a destination. The results also verify that interactions with the difficult-replacement services and with residents create strong positive EEs for female visitors, so that they are more willing to revisit a destination than males.

Eco-destination managers should provide more difficult-replacement services and create an enjoyable and unique experience for tourists to enhance their satisfaction and positive behavioral intentions.

The results provide some important implications and insights about the marketing theory groundwork of EE and satisfaction, such as how they are to be conceptualized and established and how interactive relationships are formed among them in the ecotourism context.

El propósito del estudio es analizar la influencia de la experiencia emocional y la imagen del destino turístico sobre la satisfacción del turista nacional y sus intenciones de comportamiento, representadas a través del WOM y su intención de reinterpretación.

La información obtenida a través de una encuesta personal a 382 turistas locales fue refinada y sometida a análisis de ecuaciones estructurales. Los análisis realizados con el software SPSS 20.0 y AMOS 20 confirmaron la existencia de interesantes relaciones significativas.

Los resultados exponen que la imagen positiva de los destinos y las experiencias varias se consideraron como los elementos principales que les promocionan las emociones y satisfaciones positivas a los turistas, lo que llevan a un gran deseo de difundir boca a boca y de volver a visitar. Además, verifican los resultados que las interacciones de turistas con los servicios de reemplazo diferente y con los residentos locales les han creado las experiencias de emoción fuerte a los visitantes femeninas, entonces desean que vuelven a visitar los destinos que los masculinos.

Los directores de eco-destino deben proveer más servicios disponibles de reemplazo diferente a los turistas lo que les generan maravillosa diversa experiencia a ellos, así empodean la satisfaction y intenciones de conducta.

Los resultados proveen algunas implicaciones importantes y visiones del fundamento de la teoría del marketing de la experiencia emocional y la satisfacción como en cuál manera que se establecen o conceptualizan y como las relacciones interactivas son formada en el contexto de eco-turismo.

本研究旨在分析情感体验和旅游目的地形象对国内游客满意度及其行为意向的影响, 行为意向通过口碑推荐和目的地重游意向来表示。

通过调研382名当地游客, 对获取得信息进行提炼, 进行了结构方程分析。使用SPSS 20.0和AMOS 20软件进行分析, 证实了存在着有趣的显著关系。

结果显示, 积极的目的地形象和不同的体验被认为是促进游客积极情绪和满意度的主要因素, 从而使游客更热衷于传播口碑、推荐和重游目的地。结果还表明, 与困难置换服务机构的互动, 以及与居民的互动会为女性游客带来强烈的正向情感体验, 使得女性游客相比于男性更愿意重游目的地。

生态旅游目的地管理者应提供更多的困难置换服务, 并为游客创造愉快、独特的体验, 以提高游客的满意度和积极的行为意向。

研究结果为情感体验和满意度的营销理论基础工作提供了一些重要的启示, 例如, 在生态旅游背景下, 如何对它们进行概念化和建立, 以及它们之间如何形成互动关系。

The purpose of this paper is to review the strategic planning process of the Hong Kong Police Force (the Force) and its outcomes for the planning cycle of 2019-2021.

Based on an insider's perspective drawn from documentation, internal reports and field observation, this study is an analysis of the five-step strategic planning process of the Force as a case study over the two-year period by using the 3-H (Heart-Head-Hand) framework and futures studies.

This study demonstrates the Force's strategic management in practice. The 3-H framework and the Six Pillars Foresight Process are found to be useful tools in strategic planning. When the Heart, Head and Hand elements are developed and integrated as a mindset during the process, they help theorise the practice and experience of police officers towards a holistic and effective strategic management. Coupled with the foresight process, the Force will be more agile and outward focused in the Volatile, Uncertain, Complex and Ambiguous (VUCA) world.

This is the first study to apply the 3-H framework and futures thinking in analysing the process in a police organisation in Hong Kong. While strategic planning is an important process to set directions for an organisation to move forward, this study describes the process in terms of relevant practice and theoretical concepts. It is hoped that such experience can serve as reference for practitioners in other government departments and police organisations.

The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.

The study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability by calculating how efficiently managers generate revenues from given economic resources using the data envelopment analysis (DEA) approach. The study uses a wide range of measures of tax aggressiveness. Firm fixed-effects regressions and a difference-in-differences approach using information regarding CEO turnover to control for endogeneity are used.

The study finds a negative relationship between managerial ability and corporate tax aggressiveness. Further tests show that this negative relationship is more pronounced for firms with higher investment opportunities or firms with more reputational concerns.

Given the significant costs associated with tax aggressiveness and the negative effect it can have on managerial reputation if discovered, the results suggest that more able managers invest less effort in aggressive tax avoidance activities. This study furthers the understanding of how managerial personal traits affect corporate decision-making.

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

This study estimates impact of remittances from internal migration on households' use of bank services in Vietnam.

This study uses data from the Vietnam Household Living Standards Survey and the two-stage least squares method (2SLS).

The results show that receiving internal remittance increases households' probability of having bank accounts and using card services. However, these impacts are different between rural and urban areas.

The results of this study reveal the useful role of internal remittance in increasing the probability of households using bank services, thereby enhancing financial inclusion in Vietnam.

Different from the previous studies, the purpose of this paper is to analyse the impact of internal remittance on the use of bank services in Vietnam at the household level. This paper targets internal migration because it is the main type of migration in Vietnam. Besides, to the best of the authors’ knowledge, this research is the first one that compares the role of internal remittance on households' use of bank services in rural and urban areas in Vietnam.

This paper examines credit composition and income inequality reduction in Vietnam. In particular, the authors focus on the distinction between policy and commercial credits and investigate whether these two types of credit adversely affect on income inequality. The authors also examine whether the educational level and institutional quality condition the impact of policy credit on income inequality.

The authors use the primary data set, which contains a panel of 60 provinces collected from the General Statistics Office of Vietnam from 2002 to 2016. The authors employ the generalized method of moments to solve the endogenous problem.

The authors show that while commercial credit increases income inequality, policy credit reduces income inequality in Vietnam. In addition, we provide evidence that the institutional quality and educational level condition the impact of policy credit on income inequality. Based on the findings, the paper implies that it was not the size of the private credit but its composition that mattered in reducing income inequality due to the asymmetric effects of different types of credit.

The government should focus on credit for the poor by helping them to exit poverty through investing in human capital, health and micro enterprises activities.

This is the first study that examines the links between the two components of credit and income inequality as well as the constraints of the links. The authors argue that analyzing the separate effects of commercial and policy credits is more important for explaining the role of credit in income inequality than the size of total credit.

This study aims to evaluate the impact of climate change on some specific areas of agricultural production in Quang Nam Province, including assessing the possibility of losing agricultural land owing to sea level rise; assessing the impact on rice productivity; and, assessing the impact on crop water demand.

This study used the method of collecting and processing statistics data; method of analysis, comparison and evaluation; method of geographic information system; method of using mathematical model; and method of professional solution, to assess the impacts of climate change.

Evaluation results in Quang Nam Province show that, by the end of the 21st century, winter–spring rice productivity may decrease by 33%, while summer–autumn rice productivity may decrease by 49%. Under representative concentration pathway (RCP) 4.5 scenario, water demand increases by 31.1% compared to the baseline period, of which the winter–spring crop increases by 28.4%, and the summer–autumn crop increased by 34.3%. Under RCP 8.5 scenario, water demand increases by 54.1% compared to the baseline period, of which the winter–spring crop increases by 46.7%, and the summer–autumn crop increased by 63.1%. The area of agricultural land likely to be inundated by sea level rise at 50 cm is 418.32 ha, and at 80 cm, it is 637.07 ha.

To propose adaptation solution to avoid the impacts of climate change on agriculture, it is necessary to consider about the impact on losing land for agriculture, the impact on rice productivity, assess the impact on crop water demand and other. The result of this assessment is useful for policymakers for forming the agriculture development plan.

This study aims to estimate the pass-through rate of the increases in the excise tax and TCF tax on tobacco in Vietnam. This study seeks to shed light on how the tax burden is split between consumers and producers and inform policy discussions in the country. Using panel micro-level data collected from three waves of a nationwide retailer's survey, this study provides an evidence-based pass-through estimation for tobacco tax in Vietnam and contributes to the understanding of tax policy on smoking and smoking-related issues.

Following increases in the excise tax and TCF tax on tobacco in 2019, the differential effect of the tax hike on the “treatment group” (domestic cigarettes) versus the “control group” (illicit cigarettes) using a difference-in-difference (DID) analysis has been studied. The study utilized unique longitudinal retailers’ data on cigarettes prices in Vietnam from 2018 to 2019 to estimate the tax pass-through rate for some of the most popular factory-made cigarette brands.

This study found evidence of an over-shifting of cigarette taxes on smokers. Specifically, it discovered that the tax increase is absorbed more by low-priced brand smokers compared to premium brand users due to (1) the limited increase in prices under a pure ad valorem system and (2) the way the Vietnamese currency is denominated. Additionally, there is evidence of cushioning to mitigate price shock on consumers as the real prices increase gradually over the period of one year after the tax change.

To the best of the authors’ knowledge, this study is the first to collect and analyze a unique panel micro-level data from three waves of a nationwide retailers’ survey, which captures the changes in marketing and pricing strategies of the tobacco industry in Vietnam before and after an increase in excise tax in 2019. The results of this study could be used as a reference for future policymakers in considering increasing taxes on tobacco.

This study aims to examine the effects of climate change and agricultural technologies on crop production in Vietnam for the period 1990–2018.

Several econometric techniques – such as the augmented Dickey–Fuller, Phillips–Perron, the autoregressive distributed lag (ARDL) bounds test, variance decomposition method (VDM) and impulse response function (IRF) are used for the empirical analysis.

The results of the ARDL bounds test confirm the significant dynamic relationship among the variables under consideration, with a significance level of 1%. The primary findings indicate that the average annual temperature exerts a negative influence on crop yield, both in the short term and in the long term. The utilization of fertilizer has been found to augment crop productivity, whereas the application of pesticides has demonstrated the potential to raise crop production in the short term. Moreover, both the expansion of cultivated land and the utilization of energy resources have played significant roles in enhancing agricultural output across both in the short term and in the long term. Furthermore, the robustness outcomes also validate the statistical importance of the factors examined in the context of Vietnam.

This study provides persuasive evidence for policymakers to emphasize advancements in intensive agriculture as a means to mitigate the impacts of climate change. In the research, the authors use average annual temperature as a surrogate measure for climate change, while using fertilizer and pesticide usage as surrogate indicators for agricultural technologies. Future research can concentrate on the impact of ICT, climate change (specifically pertaining to maximum temperature, minimum temperature and precipitation), and agricultural technological improvements that have an impact on cereal production.

To the best of the authors’ knowledge, this study is the first to examine how climate change and technology effect crop output in Vietnam from 1990 to 2018. Various econometrics tools, such as ARDL modeling, VDM and IRF, are used for estimation.