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This research investigates how subsidy programs in Vietnam's residential electricity market affect consumers' well-being.

Two perspectives are employed: cash transfer and quantity-based subsidy. The effectiveness of cash transfer is measured in three ways: benefit incidence, beneficiary incidence and materiality. The quantity-based subsidy is established under the increasing block rate pricing, with the first two block rates being lower than the marginal cost. To improve the quantity-based subsidy, the research examines the consumer surplus under four proposals.

The results show that both types of subsidies are ineffective in supporting the poor.

In order to achieve a more equal distribution among households, the subsidy program should remove all subsidized blocks and reflect the full marginal cost. Changes should be made to the price structure regarding both marginal price and intervals.

To mitigate the impact of the quantity-based subsidy, the government should improve the cash transfer by reducing extortion and improving targeting efficiency, especially for poor households living in rented houses.

This paper is the first to discuss the welfare effect of the electricity subsidy in Vietnam. First, it comprehensively evaluates the cash transfer subsidy in Vietnam. Second, it suggests a modification in the residential electricity tariff.

This research aims to offers a new method for assessing geoeconomic risks in bilateral relations and evaluate the level of such risks from Vietnam’s economic dependency on China.

I apply descriptive analysis to identify asymmetrical dependency in Vietnam–China economic relations and propose a geoeconomic risk assessment framework to evaluate risk levels in bilateral economic linkages.

The proposed geoeconomic risk framework assesses risk levels, which are positively influenced by the degree of asymmetrical relations (vulnerabilities), the net impacts on the receiving economy (impacts) and the sending state’s ability to control economic tools (threats). In contrast, risk levels are negatively affected by the effectiveness of existing mitigation efforts. The framework employs ordinal likelihood scales to rank various risk levels. In the context of Vietnam–China relations, market access for agricultural products and control of the Mekong water emerge as the most risky areas for economic coercion, followed by Chinese official development finance in infrastructure and critical input imports. On the other hand, debt dependency and foreign direct investment in the energy sector are considered more secure areas—less likely targets for economic coercion. Hence, risk mitigation strategies should prioritize reducing asymmetry in vulnerable dependence areas while maintaining current practices in more secure areas.

Methodologically, it introduces a new approach for assessing bilateral geoeconomic risk. Empirically, it provides Vietnam’s policymakers with a comprehensive evaluation of the implications of economic interdependence with China.

Financial ratios are often used to classify firms into different clusters of financial performance. This study aims to classify firms using financial ratios with advanced techniques and identify the transition matrix of firms moving clusters during the COVID-19 period.

This study uses compositional data (CoDa) analysis based on existing clustering methods with transformed data by weighted logarithms of financial ratios. The data include 66 listed firms in Vietnam’s food and beverage and fishery sectors over a three-year period from 2019 to 2021, including the COVID-19 period.

These firms can be classified into three clusters of distinctive characteristics, which can serve as benchmarks for solvency and profitability. The results also show the migration from one cluster to another during the COVID-19 pandemic, allowing for the calculation of the transition probability or the transition matrix.

The findings indicate three distinct clusters (good, average and below-average firm performance) that can help financial analysts, accountants, investors and other strategic decision-makers in making informed choices.

Clustering firms with their financial ratios often suffer from various limitations, such as ratio choices, skewed distributions, outliers and redundancy. This study is motivated by a weighted CoDa approach that addresses these issues. This method can be extended to classify firms in multiple sectors or other emerging markets.

This study aims to predict customers’ intention (INT) to visit green hotels through an extended norm activation model (NAM) framework. The extended NAM includes environmental concern (EC), price consciousness (PC) and aesthetic values (AEV).

A quantitative survey design was used to collect 340 valid responses from customers in Pakistan. Partial least square - structural equation modeling was used to assess the hypothesized relationships.

The results show that EC and awareness of consequences have a significant ascription of responsibility (AR) and personal norms (PN) towards INT. The results confirmed the moderating effect of PC on the relationship between PN and INT and the moderating effect of AEV on relationship between PN and INT and AR and INT. The findings indicate that PN does not mediate the relationship between AR and INT. These findings indicate that customers are aware of the consequences of resource depletion and environmental pollution that result from the unsustainable hotel practices. Therefore, customers tend to visit aesthetically green hotels at affordable prices.

The study proposes that green hotels should design marketing strategies in a way that increases customers’ awareness and concern towards environmental issues. Marketing campaigns focusing on environmental aspects of green hotels enhance its green reputation and motivate customers to visit green hotels. In addition, managers must consider enhancing the beauty of hotels at a competitive price.

This is the first study to use an extended NAM by integrating EC, average variance extracted and PC to predict customers’ INT towards green hotels. The extended NAM framework provides comprehensive understanding of the relationships between EC, AR and PN regarding visiting green hotels. In addition, the study emphasizes on AEV’s crucial role in influencing customers’ INT to visit green hotels.

The study aims to investigate the relationship between E-government and corruption. It also examines the moderator role of national culture through Hofstede’s dimensions on the association between E-government and corruption.

In addition to panel regression techniques, the authors use the random forest method to assess the order of importance of all significant variables in determining corruption. The sample of this study consists of 55 countries during 2008–2020 period.

The results show that E-government is negatively correlated with corruption. The authors also find that both economic and cultural variables play an important role in determining corruption. However, religion has no impact on corruption. The results can potentially assist regulators and policy-makers when trying to control corruption as they should take into consideration the cultural background of citizens when making rules and procedures that aim at reducing corruption.

The current study uses random forests model, which allows the regression of variables based on the construction of a multitude of decision trees. The main contribution of using this model compared to the other regression models used in prior studies is to extract the relative importance of each significant variable. More precisely, it evaluates the rank of importance for each significant variable that drives corruption rather than merely identifying variables that drive corruption regardless of their relative importance.

The study draws primarily on social identity theory and conceptualizes perceived brand localness (PBL) as a signal of in-group membership to local consumers and investigates how it affects consumer trust and purchase intentions for foreign brands in developing countries in Asia. In addition, the authors examine boundary conditions for these hypothesized PBL effects.

Using consumer survey data from three countries in Southeast Asia (the Philippines, Vietnam and Myanmar), the authors empirically validate the positive effects of PBL on consumer trust and purchase intentions for foreign brands in developing countries.

The findings support the social identity theory conceptualization of PBL for foreign brands, in which it can create identification-based trust (Tanis and Postmes, 2005) and active ownership through a process of self-stereotyping (van Veelen et al., 2015).

The findings suggest that social identity theory can be a promising theoretical framework for conceptualizing PBL and gaining a deeper insight into its mechanization and how it impacts consumers.

This study examines the effect of sustainable development goal (SDG) concerns regarding the sustainability issues raised in the United Nations SDG agenda on pro-sustainable travel behavior (PSTB) by building on the norm activation model as well as value theory (altruism), with the latter assumed to moderate the effect of SDG concerns on PSTB.

The model was tested using structural equation modeling (SEM) based on data from 200 USA respondents who have traveled internationally in the past 12 months.

The results confirmed the effect of SDG concerns on positively influencing PSTB both directly and indirectly (through the NAM variables of “responsibility” and “obligation”). Additionally, results revealed that altruism positively moderates the effect of SDG concerns on PSTB.

Results provide tourism businesses and destinations with a better understanding of which aspects of the 17 issues identified in the UN SDG agenda are more likely to influence travelers’ future PSTB and whether such behavioral changes additionally depend on people’s individual altruism levels.

Unlike previous studies focusing mainly on environmental concerns and tourists’ pro-environmental behavior, this study offers a more comprehensive understanding of PSTB in light of today’s UN SDGs.

Cambodian and Laotian students (CLS) are among the largest groups of international students in intra-ASEAN student mobility as well as in Vietnamese higher education institutions (HEIs). However, little has been researched on the factors influencing CLS’s decision to choose Vietnam as destination country. The purpose of this study is to investigate why CLS decide to go overseas and choose Vietnam as their host country among other opportunities as well as their perceptions of the decision.

Using qualitative methods and employing purposive sampling, data were collected by semi-structured interviews from CLS studying in a HEI in the Mekong Delta of Vietnam. The data were analysed against the push–pull framework to understand factors influencing the participants’ decision.

The findings show that CLS in the study were “pushed” by the perceived higher value of a foreign qualification and family encouragements. In terms of pull factors, they were attracted to choose Vietnam as the host country most observably due to scholarship opportunities. However other pull factors were also significant, especially the lack of certain skills in home countries and its congruence with Vietnam’s competitive strength in offering courses for those skills. In retrospect, the participants expressed a sense of optimism, though there was also certain reservation.

The small sample restrict the generalisability of the findings.

As an exploratory study, the findings can lay the ground for largerscale studies investigating CLS mobility in Vietnam and be employed for inbound student mobility policymaking reference for HEIs in Vietnam as well as in other developing countries.

This study investigates why Cambodian and Laotian international students decide to go to Vietnam, a developing country in the lesser-known part of international student mobility landscape. This is a topic that remains under-researched in the Asia-bound student mobility literature. Insights from the study can not only contribute to the scholarly gap but also offer implications for HEIs in Vietnam and other Asian countries.

This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries.

This paper utilizes a positivist research framework and adopts a theoretical method of analysis, although secondary data will also be mentioned to support theoretical arguments whenever it is appropriate to do so.

A high rate of collusive tax corruption is inevitable in developing countries.

The model is static and needs to be extended into a dynamic model.

Traditional enforcement tools such as higher audits or a higher penalty regime against tax evasion do not work. Tax simplification can lessen the incidence of tax corruption.

Fighting tax corruption requires significant changes in the attitudes of taxpayers and tax auditors.

This paper combines the literature on Kantian economics and tax compliance in an innovative fashion.

The America Rescue Plan (ARP) transformed the Child Tax Credit (CTC) into a more generous, inclusive monthly payment from July through December 2021. However, the expansion has been terminated and the annual CTC has been reinstated. The United States is one of the few OECD countries that do not have a child allowance system and South Korea has recently adopted child allowance in 2018. This study aims to comprehensively review the existing literature and evidence on ARP-CTC in the United States and Universal Child Allowance (CA) in Korea.

The researchers completed a database search between July 1, 2022 and July 20, 2022. For the United States, the search keywords were child tax credit OR expanded child tax credit OR CTC OR child allowance. For Korea, the search keyword was child allowance. Searches were conducted using 79 databases. A total of 36 US studies and 7 Korean studies met all the inclusion criteria and proceeded to the extraction process. A narrative thematic synthesis approach was employed to identify themes in the findings. The results were organized based on the characteristics of the studies and the post-intervention outcomes.

Studies in the United States focused primarily on economic outcomes, including poverty and material hardship, reflecting the concern policymakers and researchers have about child poverty. On the other hand, Korean studies examined employment, economic well-being, psychological well-being and expenditures in a relatively balanced share. Overall, studies found that both ARP-Child Tax Credits and Universal Child Allowance reduced child poverty and improved material hardship. Also, studies in both countries suggested that both policies had positive impacts on parental psychological well-being.

To the authors knowledge, this paper is the first to comprehensively review the impact of the US ARP-CTC in comparison with the Korean child allowance. Two studies reviewed and updated the literature on US ARP-CTC as a round-up paper. Moreover, the authors conduct cross-national comparative analyses between the United States and Korea. The contexts of the child allowance system in the two nations have both similarities and differences, thereby offering a unique opportunity for a comparative study.