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The purpose of this paper is to explore the link between spirituality and corporate social responsibility (CSR) from a Buddhist perspective. The paper addresses critical issues in CSR and highlights how the concept of Buddhist skilful means can be applied to tackle such issues. Skilful means is highlighted among various Buddhist concepts because it represents a context-sensitive and practical approach that can be effectively applied in CSR practice.

The paper reviews scholarly conversations on the challenges faced by CSR in contemporary business management and justifies the application of Buddhist principles, especially skilful means, to tackle such issues. The paper draws upon a wide range of Buddhist teachings and Sutras to propose a Buddhist skilful means approach to CSR.

Studies show that CSR is a highly contextualised term. Its definition and implementation differ in various contexts. Buddhism is set apart from other religions by its flexibility in practice and contextualisation. Further, the non-attachment that sits at the heart of the skilful means allows the exploration of different CSR practices to respond effectively to local contexts.

The paper proposes practical means for CSR practices adopted from a number of Buddhist qualities and principles in response to challenges for the practice of CSR.

Buddhist concepts have yet to be discovered or included in major scholarly conversations because of their contradiction of some well-known Western concepts and theories. Skilful means, including the principle of non-attachment, is a Buddhist approach. This paper argues that skilful means is a good fit with CSR as it has practical applications that can address issues identified in relation to CSR and organisational management practices.

This study aims to extend the theory of planned behavior (TPB) model with additional factors such as perceived risk, knowledge of COVID-19, social media reviews, destination image and past experience to analyze what influences the travel destination intentions of young people.

An online survey of young people was conducted, and SPSS 20.0 and Smart-PLS (Partial Least Squares) 3.0 software were used to evaluate the measurement and structural models.

The study uses the extended TPB (Ajzen, 1991) to build on the factors affecting the selection of tourist destinations in relation to the risk perception of COVID-19, past experiences and images of destinations when traveling after the pandemic.

This study demonstrates the feasibility of applying the TPB framework and protection motivation theory (PMT) elements to people planning to visit a travel destination in the immediate wake of a public health emergency such as the COVID-19 pandemic. It explains the factors influencing tourists' intentions to visit during and after the pandemic. COVID-19 awareness and previous travel experiences influence post-pandemic travel decisions.

This research result will help build motivation and confidence for local tourism businesses regarding the rapid recovery of the industry among young people. However, businesses need to vigorously promote safety and adapt tourism services to suit the new post-pandemic situation.

The results of this study can help tourism businesses understand why young people may be hesitant to come to their localities for tourism so they can come up with a suitable development strategy to attract tourists.

This study expands on the framework of the TPB to explore additional factors that positively influence youth travel, and the barriers that concern them. It also provides data on the novel context of tourism in the post-pandemic era.

This study aims to apply Benford’s law to examine the earnings management of companies listed in emerging ASEAN-5 countries: Indonesia, Malaysia, Philippines, Thailand and Vietnam.

The authors follow Amiram et al. (2015) to measure deviations from Benford’s law of the first digits of numbers reported in financial statements. The authors use the Jones-modified performance-match model (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005) to estimate accrual earnings management. The authors use a sample of 47,389 observations of listed companies in ASEAN-5 countries from 2006 to 2019. The authors also run ordinary least squares (OLS) regressions to test the hypotheses.

The authors find that the first digits of numbers reported in the financial statements of companies in the sample closely conform to Benford’s law. Further evidence shows that the deviation from Benford’s law is positively related to abnormal accruals. The relationship between deviation from Benford’s law and abnormal accruals is more pronounced for the post-international financial reporting standards adoption period. The results survive for some robustness checks.

The authors show that Benford’s law holds for financial statements of companies listed in the emerging ASEAN-5 countries.

Auditors could use Benford’s law as an analytical procedure to assess the risks of material misstatements. Also, other users could apply Benford’s law on audited financial statements to foresee undetected misstatements.

The authors provide original evidence that financial statements of ASEAN-5 countries follow Benford’s law. The evidence supports the usefulness of Benford’s law in developing markets.

Bacterial cellulose (BC) is an ideal alternative filtering material. However, current functionalization approaches for BC have not been fully discovered industrially as well as academically applying textile processing. This study aims to create a sustainable fabric-like membrane made of BC/activated carbon (AC) for applications in filtration using textile padding method, to protect people from respiratory pandemics.

Fabric-like BC is first mechanically dehydrated then AC is loaded via a textile padding step. The finishing efficacy, properties of fabric-like BC/AC and NaOH pretreatment are analyzed and characterized by scanning electron microscope (SEM), field emission scanning electron microscope (FE SEM), X-ray diffraction (XRD), CIELab color space, color strength (K/S), nitrogen adsorption-desorption isotherm including Brunauer–Emmett–Teller (BET) specific surface area and Barrett–Joyner–Halenda (BJH) pore size and volume.

This research results in a fabric-like BC/AC with pore diameters of 3.407 ± 0.310 nm, specific surface area of 115.28 m²/g and an efficient scalable padding process, which uses 8 times less amount of chemical and nearly 30 times shorter treating duration than conventional methods.

Our globe is now consuming an alarming amount of non-degradable disposable masks resulting in massive trash buildup as a future environmental problem. Besides, current disposable masks requiring a significant upfront technological investment have posed challenges in human protection from respiratory diseases, especially for countries with limited conditions. By combining a sustainable material (BC) with popular padding method of textile industry, the fabric-like BC/AC will offer sustainable and practical values for both humankind and nature.

This research has offered an effective padding process to functionalize BC, and a unique fabric-like BC/AC membrane for filtration applications.

This paper employed the self-determination theory (SDT) to examine the synergistic impacts of intrinsic, extrinsic and prosocial motivations in promoting sustained pro-environmental consumption behaviors (PECB). To provide evidence for the study’s theoretical framework, the authors focus on the behavior of reducing single-use plastics.

A mall-intercept survey for consumption of single-use plastic products in three big cities of Vietnam (Hanoi, Da Nang and Ho Chi Minh city) was conducted to test the theoretical framework. In total, 468 consumers completed the questionnaires. Data were analyzed with SPSS and AMOS.

Intrinsic and prosocial motivations are found to be significant predictors of sustained PECB. More importantly, beyond the direct effects of intrinsic and prosocial motivations, the authors also found positive interaction effects between intrinsic and extrinsic motivation and between intrinsic and prosocial motivation on encouraging sustained PECB.

This research offers a new insight for encouraging sustained PECB. Different from the extant perspectives which usually deal with initiating PECB, the authors emphasize sustaining the behavior. Moreover, this research examines the interaction effects between intrinsic and extrinsic motivations and between intrinsic and prosocial motivations in sustaining PECB.

This paper aims to explore green technology (GT) transfer through the perceptions of both business managers and technology specialists, who have been identified as the foremost practitioners of this practice.

A total of 22 semi-structured interviews were conducted with business leaders and technology scientists. The interviewees were asked to share their views on the motivations for importing GT; their familiarity with, knowledge of and understanding of GT transfer and the current GT performance in their organization; the key strengths of GT transfer and its limitations; the barriers to the use of GT; and their usefulness. The theoretical framework of actors’ resistance to institutional demands of Oliver (1991) is used as a theoretical lens to investigate the perceptions of the interviewees.

This study suggests that despite some benefits of the adoption of GT, such as increasing competitive advantage and improving green operations, there are huge concerns over the use and importation of GT. More specifically, almost all the technicians were concerned about the technical risks resulting from the lack of operational tests, the old technologies and the lack of knowledge transfer. Meanwhile, the paucity of specific regulations, guidance and environmental standards has been reported by business managers as one of the primary constraints for this movement.

This research contributes to the emerging literature on GT transfers in the developing world. It proves that the lack of communication and the scarcity of a true champion for GT efforts have reduced the efficiency of GT transfer.

By shedding light on the intricate nature of the relationships arising from GT adoption in organizations, this paper aims to support business leaders and standard setters in making a decision regarding the implementation and promotion of GT transfer, especially in the context of developing countries.

To the best of the authors’ knowledge, this is one of the first studies to explore eco-friendly technology transfers in a developing country from the micro-level perspective of both business and technology practitioners of GT-recipient organizations.

The purpose of this paper is to review both international and domestic (i.e. Vietnamese language) journal articles and graduate theses and dissertations on educational leadership in Vietnam. The review addresses two specific goals: first, to describe and critically assess the nature of the formal knowledge base on principal leadership in Vietnam, second, to synthesize findings from the existing literature on principal leadership in Vietnam.

The paper employed a method for conducting systematic reviews of research. The authors conducted a detailed, exhaustive search for international and “local” papers from Vietnam, yielding 120 research sources. Information from these papers was extracted and evaluated prior to analysis. Data analysis included both quantitative description of the “review database” as well as critical synthesis of substantive findings.

The review supports and extends an earlier review which found that the practice of educational leadership in Vietnam remains largely “invisible” to the international community of scholars. The review also yielded a highly critical assessment of research perspectives and methods used in the “local” Vietnamese studies which comprised the bulk of the authors’ database. Synthesis of substantive findings highlighted the manner by which organizational, political, and socio-cultural forces in the Vietnamese context shapes the practice of school leadership.

First, qualitative studies are recommended that seek to describe, in-depth, the enactment of leadership in the Vietnamese context. Second, broad-scale surveys of characteristics, attitudes, and beliefs of school leaders across Vietnam are warranted. Third, the authors encourage graduate students and scholars studying school leadership in Vietnam to undertake a new generation of theory-informed studies that connect with the global literature.

Due to the relatively weak nature of the existing knowledge base, the authors were unable to identify specific implications for leadership practice. However, practical implications are identified for developing the research capacity needed to improve research quality in Vietnam’s universities.

This review is the first systematic review of educational leadership and management conducted of the Vietnamese literature. Moreover, the authors suggest that the review is original in its comprehensive coverage of both the local and international literature on educational leadership in Vietnam.

The purpose of this paper is to explore multiple stakeholders’ perceptions of leadership in Vietnamese state-owned enterprises (SOEs).

The paper presents findings from semi-structured interviews that were conducted in Vietnam, with seven different stakeholders who had varying understandings of Vietnamese business leadership within the Vietnamese business context. All interviews were transcribed, then translated into English, and thematic analysis of the interview data undertaken.

The paper suggests that there was a significant variation in Vietnamese leadership perceptions when compared to Western leadership practices, especially when considering the perceptions of those stakeholders with regard to business leadership in the Vietnamese collectivist cultural context. The themes presented include: SOE decision making and responsibility; SOE promotions and appointments; and SOE performance.

In the absence of studies of leadership in Vietnamese SOEs, and leadership studies in the Vietnamese culture in general, this research was deliberately exploratory and qualitative. Future mixed methods or quantitative studies are recommended to offer more generalizable conclusions.

Implications are discussed that point to leadership changes in Vietnamese organizations, and at the individual level, to assist the Vietnamese government, SOEs, and future leaders. Recommendations are also made that are intended to assist foreign business investors and multinational companies operating in Vietnam, now and in the future, to improve their leadership capacity within this context.

Vietnam is a country in social and economic transition. Understanding the leadership practices and perceptions, especially how that might differ from leadership in Western nations, is critical for the success of organizations in Vietnam and, in turn, for the economic and social prosperity of the Vietnamese people.

The paper contributes perceptions of business leadership in Vietnamese SOEs that have not previously been explored and should be, especially given this critical time of economic and social transition for the Vietnamese nation and economy.

The importance of metacognitive awareness in learning, on the one hand, and the necessity of considering demographic variables, on the other hand, have encouraged the researchers to conduct this research. This research aims to initially determine the relationship between the level of metacognitive awareness and demographic variables of students from three Lithuanian universities, such as age, gender and area of study.

The quantitative research strategy was applied in this study using the survey with the students scoring the Metacognitive Awareness Inventory (MAI). The research involved 296 students from three universities in Lithuania. Data were analysed using statistical analysis methods to compare different groups of subjects according to selected criteria.

It became evident that two demographic variables of age and the field of study had a relationship with knowledge of cognition. Conditional knowledge had a positive relation with the variables of age and the field of study. Procedural knowledge was the second area which had a relation with the area of this study. Therefore, it maybe be concluded that under specific circumstances, declarative and procedural knowledge is at the same level of performance while conditional knowledge revealed the highest relation with metacognitive awareness. Furthermore, no statistically significant difference was found with gender in all metacognitive subcomponents despite the initial assumption.

One of the limitations of this study is that the research did not address the actual application of metacognitive strategies during teaching and learning. The research would benefit from in-depth class observation and triangulation of data from various sources. The teaching model should be tested in a larger population to obtain aggregated results for a vast population.

Results are significant in identifying students' cognitive abilities which can be attributed to various factors such as creativity, which in turn may efficiently foster students' potential. Metacognitive awareness can be developed by explicitly informing students about the importance of metacognition and life-long learning. Lecturers' role-modelling induce students to continuously assess, monitor, plan and reflect on their own learning process as well as to recognize cognition along with metacognitive prompts, questions, checklists, reports and discussion of topics in the learning process.

Périodiquement un grand frisson secoue le monde politique et financier de l'Occident: le Tiers Monde ne peut plus (ou ne veut plus) rembourser ses dettes. On imagine en catastrophe le pire: krachs bancaires et boursiers et finalement la solution facile: remettre leurs dettes purement et simplement aux pays débiteurs. La voie intermédiaire du tourisme ne semble pas avoir été sérieusement envisagée;