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1 – 10 of over 1000Vu Manh Hoai Nguyen, Van Thi Bich Nguyen, Dinh Nguyen-Cuu, Van Thi Thu Nguyen, Phuong Ly Ngoc, Thuy Thi Ngoc Ngo and Binh Tran-Nam
Most governments around the world rely heavily on tax revenue to fund not only their recurrent expenditure but also their long-term development goals. There is some evidence…
Abstract
Most governments around the world rely heavily on tax revenue to fund not only their recurrent expenditure but also their long-term development goals. There is some evidence suggesting that tax evasion in Vietnam has, over the years, been on the rise in terms of number, scale and degree of sophistication. It may thus be beneficial to understand the extent to which various relevant psychological factors interact to influence the tax compliance of Vietnamese taxpayers. This chapter attempts to quantify the effects of taxpayer's emotion, trust and perception on their tax compliance in Vietnam. It adopts a positivist research framework, a quantitative research method and primary data collection. First, a simple, theoretical model in which emotion and trust affect tax compliance both directly and indirectly through perception as a mediating variable, is constructed. The Baron−Kenny method is then applied to the data collected from an e-survey to test various hypotheses derived from the devised theoretical model. The results show that taxpayer's perception positively and significantly influences tax compliance whereas emotion and trust exert significant and positive effects on tax compliance both directly and indirectly (via perception). The findings suggest that voluntary tax compliance in Vietnam can be improved through better tax administration services, more fiscal policy accountability and pro-active tax socialization.
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Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal…
Abstract
Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal 15 ‘Sustainably manage forests, combat desertification, halt and reverse land degradation, halt biodiversity loss’ is achieved to maintain the livelihoods of people and protect the planet. This is the case in Vietnam as well, where many people, including indigenous groups, rely on the forest for their survival. Drawing on semistructured interviews in Vietnam and a literature review, we investigate how the abuse of forest policies leads to human insecurity. From this, we propose solutions to (1) end unsustainable harvesting and illegal logging (SDG 15.7), (2) integrate the value of forests (culturally and economically) into national and local planning, the development process and poverty elimination strategies (SDG 15.9) and (3) improve the use of forest protection funding provided by international donors.
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Shafique Ur Rehman, Qingyu Zhang, Jan Kubalek and Manaf Al-Okaily
The authors examined the impact of environmental concerns, knowledge of organic/novel food, food neophobia, food neophilia, health consciousness and social norms on satisfaction…
Abstract
Purpose
The authors examined the impact of environmental concerns, knowledge of organic/novel food, food neophobia, food neophilia, health consciousness and social norms on satisfaction toward organic food leading to the intention to purchase organic food (IPOF). Moreover, perceived barriers are used as a moderator between satisfaction toward organic food and IPOF.
Design/methodology/approach
PLS-SEM followed and multiple regression analysis followed for hypotheses testing. Convenience sampling is used and 497 questionnaires were used for the final analysis.
Findings
Environmental concerns, knowledge of organic food, food neophilia, health consciousness, and social norms are positively related to satisfaction toward organic food leading to the IPOF. Food neophobia decreases satisfaction toward organic food. Moreover, perceived barriers are significantly moderate between satisfaction toward organic food and IPOF.
Practical implications
Organic food organizations can use the findings to increase their IPOF. Moreover, academicians and practitioners can get an advantage from study outcomes.
Originality/value
This is a pioneer study that incorporates environmental concerns, knowledge of organic food, food neophobia, food neophilia, health consciousness, social norms, satisfaction toward organic food and perceived barriers to examine IPOF in light of the theory of planned behavior (TPB).
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Aparna Bhatia and Pooja Kumari
This paper aims to empirically investigate the moderating role of corporate governance (CG) in the capital structure-performance relationship.
Abstract
Purpose
This paper aims to empirically investigate the moderating role of corporate governance (CG) in the capital structure-performance relationship.
Design/methodology/approach
The analysis is based on top Business Today-500 companies and covers a time span of 10 years. The fixed effect panel regression model is used to examine the impact of CG mechanisms on the relationship between capital structure and firm performance.
Findings
The core findings of the study indicate significant positive moderating role of board independence, board size and family ownership on the relationship between leverage and performance.
Practical implications
The results enable the managers of Indian firms to comprehend the significance of CG framework while taking financing decisions. The findings encourage managers to raise debt funds in those firms that adhere to good governance norms.
Originality/value
Unlike extant studies that emphasize on the moderating impact of single CG variable in leverage-performance relationship, the current work comprehensively examines the role of many CG factors that moderate the relationship between capital structure and firm performance. To the best of the authors’ knowledge, the present study is the first of its kind with respect to India.
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Jean-Alain Heraud, Phu Nguyen-Van and Thi Kim Cuong Pham
This paper analyzes individual subjective well-being using a survey database from the Strasbourg metropolitan development council (France). The authors focus on the effects of…
Abstract
Purpose
This paper analyzes individual subjective well-being using a survey database from the Strasbourg metropolitan development council (France). The authors focus on the effects of externalities generated by public services (transport, culture and sport), environmental quality and feeling of security in the Strasbourg metropolitan area (Eurométropole de Strasbourg, EMS). Results show that EMS specificities (public facilities, environmental quality, safety and security) and individual features like opportunities to laugh or live with children significantly influence individual well-being. These findings are robust when using three subjective measures: feeling of well-being, environmental satisfaction and social life satisfaction. The authors also show that income may affect the perceived well-being of individuals belonging to a low-income group, while individuals belonging to a high-income group tend to be unsatisfied with environmental quality but satisfied with their social life. Besides, social comparison in terms of income does not matter for individual well-being in the Strasbourg metropolitan area.
Design/methodology/approach
Theoretical and empirical paper —Utility theory in economics—Econometric modeling using an ordered probit model.
Findings
Specificities of the Strasbourg metropolitan area-France (public services related to transport, culture and sport, environmental quality perceived as convenient for individual health, sense of security) significantly impact individual subjective well-being. Income does not substantially impact the individual subjective perception of happiness: income may matter for the feeling of well-being only for individuals belonging to a low-income group. Wealthy individuals tend to be unsatisfied with environmental quality but satisfied with their social life. Social comparison in terms of income does not matter for individual well-being in the Strasbourg metropolitan area.
Research limitations/implications
Cross-sectional data, but it is the only available database from a survey conducted by EMS in 2017 to collect information on potential elements relative to individual well-being in the Strasbourg metropolitan area.
Practical implications
Results shed light on the role of territorial policies in improving individual well-being and might provide some guidelines for policy-makers concerned about the population’s welfare. Policy-makers should give strong attention to public facilities (an essential element of local public action) and improve environmental quality. If they care about the population’s happiness, they have to reorient current policies in this direction. Of course, through the inquiry in 2017 giving this database, the Strasbourg agglomeration development council aimed to provide such evidence to the local administration. Nevertheless, the results were a bit upsetting for many people in the administrative and political circles, who generally prioritize economic and demographic development, while the citizens’ responses to the inquiry have revealed a strong focus on the quality of everyday life in their neighborhood.
Originality/value
The present study contributes to the literature on subjective well-being, with a focus on the role of local characteristics and living environment. The authors’ starting point is related to the standard utility theory, indicating that environmental quality and public services are positive externalities. The authors investigate whether the local living environment and public facilities are crucial elements explaining individual well-being. To do this, we consider three subjective measures: feeling of well-being, environmental satisfaction and social life satisfaction, which are used as proxies of individual utility. The authors consider different explicative variables representing specificities of EMS in terms of public services (transport, culture and sport), environmental quality perceived as convenient for individual health, safety and security, etc. The authors also provide a test for relative standing by including the median monthly household income at the municipality level.
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Cong Duc Tran, Pham Tien Thanh and Duong The Duy
Innovation allows firms to gain or maintain their competitive advantages in both domestic and international markets. However, the findings on the association between innovation…
Abstract
Purpose
Innovation allows firms to gain or maintain their competitive advantages in both domestic and international markets. However, the findings on the association between innovation and export vary depending on countries, samples, time, variables and methods used for empirical analysis. The purpose of this study is to examine the influence of different types of innovation on export in small- and medium-sized enterprises (SMEs) in a developing economy in the context of global integration.
Design/methodology/approach
For empirical analysis, the authors use a sample of manufacturing SMEs in Vietnam in 2013 and 2015. Because the firms do not engage in innovation at random in the research sample, the authors use propensity score matching to account for self-selection bias. The authors also use different matching estimators to ensure robust results.
Findings
Innovation activities are found to be positively associated with the probability of engaging in export activities. The effects are mainly contributed by the adoption of new technology or process.
Practical implications
This research underscores the importance of public interventions and policies designed to promote innovation and export in the SMEs.
Originality/value
To the best of the authors’ knowledge, this research is one of the early attempts to examine the association between different types of innovation and export in SMEs in a developing economy.
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Thanh Pham Thien Nguyen, Nga Thu Trinh and Son Nghiem
This study aims to investigate the relationships between loan growth, loan losses and net income after the 2008 global financial crisis. This study further conducts a comparative…
Abstract
Purpose
This study aims to investigate the relationships between loan growth, loan losses and net income after the 2008 global financial crisis. This study further conducts a comparative analysis by considering the period of COVID-19.
Design/methodology/approach
This study uses panel data models such as one-step system GMM, random effects, fixed effects and OLS, with a data set of 131 Chinese commercial banks from 2009 to 2020.
Findings
The study finds no significant relationship between loan growth and future loan losses. However, after adjusting loan loss by net interest income (NII-adjusted loan loss), the study reveals that loan growth in the subsequent year decreases if NII-adjusted loan loss increases. The study also demonstrates the positive effect of loan growth on net income as newly expanded loans are funded at similar costs but offered at a lower rate compared with existing loans. During COVID-19, loan growth and net income were higher than in previous years.
Originality/value
The findings suggest that Chinese banks can increase lending to support the economy without sacrificing loan quality, emphasizing the importance of maintaining and enhancing credit policies and practices. Chinese banks should also continue to refine their pricing strategies for loans and deposits. The findings also imply that China's policy responses to the impact of COVID-19 could serve as lessons for future policy decisions.
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Although student evaluation of teaching (SET) is widely used, there has been a significant disparity between its potential benefits with the actual impact on improving educational…
Abstract
Purpose
Although student evaluation of teaching (SET) is widely used, there has been a significant disparity between its potential benefits with the actual impact on improving educational quality. This study aims to inquire into the factors contributing to this discrepancy and the underlying mechanisms hindering the effective utilisation of SET.
Design/methodology/approach
This qualitative case study used problem-based methodology to investigate the theories of action of administrators involved in SET. The study uses SET documents and individual interviews with 18 administrators from six Vietnamese higher education institutions.
Findings
While the administrators monitored SET data and addressed SET problems, few used it for quality improvement. The participants’ SET approaches were influenced by various constraints, especially the intricate interaction between neoliberal agendas with professional and cultural values.
Research limitations/implications
Despite a lack of statistical generalisability, this study contributes to analytical generalisation by vividly portraying the complexity of the SET practice in a higher education context.
Practical implications
This study suggests a more inclusive approach to quality improvement that prioritises multi-stakeholder engagement.
Social implications
The constraint analysis offers invaluable insights into the challenges and dynamics of SET practice, which can be used to enhance SET effectiveness and overall educational quality.
Originality/value
This paper addresses the need to examine the theories of action of administrators involved in SET, emphasising the significance of a comprehensive understanding of the stakeholders’ underlying reasoning process for successful evaluation implementation.
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Sudharshan Reddy Paramati and Thanh Pham Thien Nguyen
This paper explores the effect of tourism (national and international) indicators on income inequality in a sample of 21 Asia Pacific economies.
Abstract
Purpose
This paper explores the effect of tourism (national and international) indicators on income inequality in a sample of 21 Asia Pacific economies.
Design/methodology/approach
This study uses panel data set from 1995 to 2020 and employs panel autoregressive distributed lag (ARDL) method for the empirical investigation.
Findings
The empirical findings from the panel ARDL models suggest that all of the considered tourism indicators have significant negative impacts on income inequalities. The results remain consistent with alternative indicators and methods.
Social implications
The findings of this study will be critical for the policymakers to take effective measures to reduce the income inequality. Such measures could include promoting tourism in general, focusing on attracting international tourists or domestic tourists, and putting more weight on developing leisure or business tourism, which will boost the overall economic performance and alleviates inequalities in the society.
Originality/value
This is the first study to consider various forms of tourism indicators to see their impact on income inequality in the Asia–Pacific region, and offers important implications for the policy actions.
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Thanh Tiep Le, Cuong Cao Ngo and Ha Pham Hai Nguyen
This study's main goal is to explore how small and medium-sized enterprises (SMEs) in the food as well as beverage (F&B) area should evolve to survive in a bustled post-pandemic…
Abstract
Purpose
This study's main goal is to explore how small and medium-sized enterprises (SMEs) in the food as well as beverage (F&B) area should evolve to survive in a bustled post-pandemic future.
Design/methodology/approach
Drawing on the knowledge-practice gap in the field of Entrepreneurial Orientation (EO) as well as Business Model Innovation (BMI), this study examines an integrated framework using the F&B sector as an empirical field of research. This study uses an empirical quantitative approach using the main information aggregated from a questionnaire administered during the study. The sample had 467 valid responses (71.08% response rate). This paper uses the Partial-Least Squares Structural Equation Model (PLS-SEM) to examine structural relationships because this technique is usually proposed for models with complex relations.
Findings
According to the research EO is directly and indirectly, correlated with BMI. The correlation is positive and significant. Simultaneously, corporate social responsibility (CSR) is partially mediated in the stated relation between EO as well as BMI, and CETA where it shows a positive moderation part in EO's influence on CSR. In particular, it elucidates how EO promotes CSR and BMI, alongside moderating part of circular economy principles adoption (CEPA).
Practical implications
These research findings suggest that SMEs in the F&B sector should transform the way they traditionally manage their businesses by applying circular economic principles into entrepreneurial orientation to promote CSR-based practices and acquire the resources obtained from internal and external stakeholders. Hence, their business can recover from post-pandemic effects and become resilient to future disruptions. Furthermore, this study suggests that adopting circular economy principles provides a key source of knowledge and insights that allows firms to sharpen their entrepreneurial orientation toward incorporating stakeholders and social environmental concerns into business models for sustainability, especially in the uncertain and drastic changing environment.
Originality/value
This study proposes a novel approach by which BMI is formed and evolved based on circular economy principles-oriented entrepreneurship and the synergies of stakeholders through undertaking corporate social responsibility practices. Drawing from the knowledge-practice gap, this research adds to the existing knowledge about EO as well as BMI with a conceptualized and operationalized empirical framework in a novel context that was not covered in current literature, especially in the context of uncertainties and disruptions experienced during COVID-19 outbreaks. The F&B sector was hit and how it should evolve to recover and build resilience is perceived as an urgent issue.
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