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Recognition that not every climate adaptation policy is a good one has shifted attention to new tools and methods to measure the adequacy and effectiveness of adaptation policies. This study aims to propose and apply and applies an innovative adaptation policy assessment framework to identify the extent to which climate adaptation policies in Vietnam exhibit conditions that are likely to ensure a sufficient, credible and effective adaptation.

In total, 21 conditions, categorized under five normative principles and covering critical issue areas in adaptation domain, form the climate adaptation policy assessment framework. The principles were double-checked and tested in case studies through observations and analyses of policy documents to ensure that each condition should be distinct and not overlapping across principles. To see if the principles and attendant conditions were able to capture all relevant aspects of adaptation, the authors used structured expert judgment. In total, 39 policy documents pertaining to climate change adaptation were selected for qualitative document analysis. In-depth interviews with local officials and experts were conducted to address data gaps.

The study reveals major weaknesses constituting a reasonably worrisome picture of the adaptation policies in Vietnam since several critical conditions were underrepresented. These results shed new light on why some adaptation policies falter or are posing adverse impacts. The findings suggest that a sound policy assessment framework can provide evidence on what effective adaptation policy looks like and how it can be enabled. The framework for climate adaptation policy assessment in this study can be easily adjusted and used for different socio-environmental contexts in which new conditions for policy assessment might emerge.

The findings show underlying weaknesses constituting a reasonably worrisome picture of the adaptation regime in Vietnam. In the absence of mechanisms and measures for accountability and transparency in policy processes, adaptation in Vietnam appears more likely to be prone to maladaptation and corruption. While solving these problems will not be easy for Vietnam, the government needs to evaluate whether the short-term gains in sustaining the existing adaptation policies really make progress and serve its long-term climate-adaptive development goals.

Although interpretations of adaptation effectiveness may be very divergent in different normative views on adaptation outcomes, the authors argue that a common, agreed-upon effectiveness can be reached if it is clearly defined and measurable in adaptation policies. Thus, the climate adaptation policy assessment framework proposed in this study is critical for policymakers, practitioners, donors and stakeholders dealing with adaptation to better understand the weaknesses in policymaking processes, pinpoint priority areas of action and timely prevent or prepare for possible adverse impacts of policies.

This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions.

This study uses a sample of 644 Vietnamese-listed firms from 2010 to 2020 and applies fixed-effect and dynamic system generalized method of moments techniques for empirical models to test the related hypotheses.

First, this study found a U-shaped relationship between women on the board and FRQ as well as women on the audit committee and FRQ. Second, female CEOs are positively associated with FRQ in small firms but there is no evidence of this in large firms. Third, a female chief accountant can enhance FRQ. Finally, external audit quality can reduce the negative effect of women on the board and the audit committee on FRQ and increase the positive impact of female chief accountants on FRQ.

The results support all risk-averse, ethical sensitivity and glass ceiling hypotheses in different contexts. This study provides important implications for firms to enhance FRQ by nominating women in a majority of top executive positions and simultaneously using high-quality external audit services.

The impact of women in top executive positions on controlling FRQ in different contexts is an original contribution to gender in management literature.

This paper presents the outcomes of the international project “Protecting Landscape Heritage: a requalification project as an instrument for the re-birth of Quang Tri Old Citadel in Vietnam”, achieved with scientific cooperation between the Università Politecnica delle Marche (Italy) and Hue University of Sciences (Vietnam) funded by the Italian Ministry of Foreign Affairs and International Cooperation and Ministry of Science and Technology of Vietnam. The research focuses on the Quang Tri Citadel, founded in 1809 and now in an advanced state of degradation.

For the purpose of rehabilitation, the wide multidisciplinary project first examined the historical context of the military model, the architectural aspects of the structure, the characterization of the existing materials, the degradation levels of different parts, and, finally, a proposal of the suggested interventions.

The original structure and geometry were extrapolated and studied. Building materials were produced with nearby raw materials. Firing temperatures of bricks ranged from 800 to 1,000 °C, hydraulic lime was supposed the binder of the mortar with a calcination temperature lower than 1,000 °C. Damage assessment was provided and after these analyses a requalification project was proposed so the cultural heritage can play a role for the future in the dialog between different cultures.

The requalification project achieved by an integrated analytical approach defines aspects in relation to the restoration of the structures, enabling compliance with the geometry, techniques, building materials used in the original construction and allowing its guardianship and management to align with the historical context of the architectural heritage.

This chapter of the book seeks to use famous mathematical functions (statistical distribution functions) in evaluating and analyzing supply chain network data related to supply chain management (SCM) elements in organizations. In other words, the main purpose of this chapter is to find the best-fitted statistical distribution functions for SCM data. Explaining how to best fit the statistical distribution function along with the explanation of all possible aspects of a function for selected components of SCM from this chapter will make a significant attraction for production and services experts who will lead their organization to the path of competitive excellence. The main core of the chapter is the reliability values related to the reliability function calculated by the relevant chart and extracting other information based on other aspects of statistical distribution functions such as probability density, cumulative distribution, and failure function. This chapter of the book will turn readers into professional users of statistical distribution functions in mathematics for analyzing supply chain element data.

This study aims to investigate the conditional indirect effect of academic self-efficacy in the interplay between academic motivation and academic satisfaction through academic engagement among university students.

A cross-sectional study was performed on 1,638 Vietnamese university students (31.9% males and 68.1% females) aged 16 to 36 (Mean = 20.06, SD = 1.428). The participants filled out a questionnaire with the Vietnam versions of the General Self-Efficacy Scale, Academic Motivation Scale, Academic Life Satisfaction Scale and Academic Engagement Scale. Model 4 and Model 7 in the PROCESS macro were used for the mediation analysis and the moderated mediation analysis.

Results showed that the indirect effect of academic engagement on the academic motivation-academic satisfaction link was significant. Furthermore, academic self-efficacy moderated this indirect effect. The indirect effect was stronger among students with high academic self-efficacy and weaker among students with low academic self-efficacy.

This study’s findings contribute to educational research on academic satisfaction and can be used by institutions of higher education and educators to enhance academic satisfaction among university students.

The purpose of this study is to enhance the conceptual and practical understanding of individual, group and future knowledge as perceived by company owners and managers operating in Vietnam. To date, knowledge gaps remain concerning this emerging economy, for instance, regarding the significance of knowledge management (KM) skills and innovativeness in positively affecting firms' journey. Overall, the study will add to the extant KM literature, partly address extant research gaps and develop a conceptual model. To support the study's literature foundation, the knowledge-based view framework will be considered.

An inductive approach and multi-case study were chosen. The views of 17 individuals in leadership positions representing six companies were gathered through semi-structured, in-depth interviews.

The analysis revealed the influence of seven dimensions. First, the importance of individuals' knowledge is conceptualised by the conspicuous, approach-based and self-initiated dimensions. Second, the collective action-based and collective approach-based knowledge dimensions illuminate the importance of group knowledge. Third, the externally and internally-oriented knowledge dimensions provide guidance and understanding concerning future knowledge. The analysis also underlines the alignment between the findings and the knowledge-based view in various areas.

The dimensions illuminating the research have practical implications for business owners/managers, for instance, motivational and rewarding strategies that companies could consider in order to enhance or maintain a high flow of knowledge acquisition and operationalisation. Furthermore, these implications could help foster a stronger entrepreneurial culture and benefit Vietnam or other emerging economies in their development and success journey. Conceptually, a developed framework affords a richer understanding of the different facets of knowledge at a company level.

The growing awareness of climate risks associated with food safety issues has drawn the attention of stakeholders urging the food industry to carry out a sustainable food safety management system (FSMS). This study aims to investigate whether the critical success factors (CSFs) of sustainable FSMS can contribute to achieving climate neutrality, and how the adoption of FSMS 4.0 supported by the Industry Revolution 4.0 (IR 4.0) technologies moderates the impact of the CSFs on achieving climate neutrality.

Survey data from 255 food production firms in China and Vietnam were utilised for the empirical analysis. The research hypotheses were examined using structural equations modelling (SEM) with route analysis and bootstrapping techniques.

The results show that top management support, human resource management, infrastructure and integration appear as the significant CSFs that directly impact food production firms in achieving climate neutrality. Moreover, the results demonstrate that the adoption of FSMS 4.0 integrated with the three components (ecosystems, quality standards and robustness) significantly moderates the impact of the CSFs on achieving climate neutrality with lower inputs in human resources, infrastructure investment, integration and external assistance, and higher inputs in strengthening food safety administration.

This study provides empirical findings that fill the research gap in understanding the relationship between climate neutrality and the CSFs of sustainable FSMS while considering the moderating effects of the FSMS 4.0 components. The results provide theoretical and practical insights into how the food production sector can utilise IR 4.0 to attain sustainable FSMS for achieving climate neutrality.

This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to make audit judgements when performing the financial statement audits. Digital transformation is revitalising the technologies used by external auditors and their firms; thus, the authors seek to understand what challenges this creates for the auditing profession in Vietnam.

Through the theoretical lens of new institutionalism theory, this study uses a qualitative approach involving 20 semi-structured interviews conducted with external auditors in Vietnam during 2022. This sample includes the global Big Four, global mid-tier and smaller local Vietnamese audit firms.

The findings indicate that there is resistance or disagreement with the suggestion that in the future audit technologies using AI tools can replace humans (external auditors). The role of external auditors in the professional services sector will gradually be changed by audit technologies; however, external auditors are unlikely to be replaced by audit technologies that use AI tools based on the responses of the participants. Strict institutional rules that exist in Vietnam would prevent the replacement of (human) external auditors. In the future, external auditors may take on new roles as consultants, with unique skills in classifying and processing data for decision-making processes; however, they will not be completely replaced by technology in the audit space.

This study has limitations that it is based on the data collection from a single developing country, Vietnam; therefore, the generalisability of the findings is limited to Vietnam. Also, the authors sought insights into the future of external audits in Vietnam.

This study highlights the changing role of auditors and institutions. Thus, policymakers, external auditors and auditees in other developing countries would find the findings helpful.

This study provides new perspectives, particularly from local Vietnamese firms, about audit practices that emerge due to high-level technological advancements and then embed themselves into existing audit practices in an emerging economy. Prior studies tended to focus on the global Big Four firms, thus this study contributes by sharing the perceptions of the smaller practitioners also.

Urban rail projects are typically large-scale transport infrastructure projects (megaprojects) which have many potential risks that can influence the strategic goals of owners. However, there is a paucity of studies which explore the impact of risks on both “urban rail” project time and cost together considering quantitative assessments. Therefore, this paper focuses on investigating critical risks and quantifying such risk impacts on urban railway project schedule and cost in practice.

A combination of qualitative and quantitative research methods comprising semi-interviews with five experts and a questionnaire survey of 132 professional respondents is used. The data were modeled using Monte Carlo Simulation to predict the probability of project schedule and cost.

The results show that 30 risk variables are categorized into seven main groups which have significant impacts on both project time and cost. Outstanding five risk variables were highlighted as follows: (1) project site clearance and land compensation; (2) design changes; (3) physical project resources; (4) contractors’ competencies and (5) project finance. Such findings were supported by Monte Carlo simulation which predicted in the worst case that the project may suffer 11.03 months’ delays and have cost overrun with a contingency of US$287.68 million.

This study expands our knowledge about time and cost contingency of urban metro railway implementation across developing economies and particularly within the context of Vietnam. Policymakers will not only gain an understanding about risk structure but will also recognize the significant impacts of critical risk through risk impact modeling and simulation. Such an approach provides insights into risk treatment priorities for planners so that they can proactively establish suitable strategies for risk mitigation in practice.

The paper aims to assess the impact of weather-induced shocks on household food consumption in the rural Vietnamese Mekong Delta (VMD) through the case of Long An province and evaluate the effectiveness of widely used coping strategies in mitigating weather-related shock impacts.

The system generalized method of moments (GMM) estimation method is applied to explore information on shock incidence, recovery, and time occurrences. The paper uses a sample of 272 repeated farming households from 5-wave survey data from 2008 to 2016, resulting in 1,360 observations.

The paper confirms the robust negative effect of a natural shock on food consumption. Additionally, using savings proves to be the most potent measure to smooth food consumption. Other favorable coping strategies are “getting assistance from relatives, friends” or “getting assistance from the Government, and non-government organizations (NGOs).” The mitigating effects are also traced in the current analysis.

Using caution when generalizing the results from Long An to the whole VMD is reasonable. The rather limited observations of coping strategies do not allow the authors to analyze any specific strategy.

The proposed approach employs the GMM technique and controls for endogenous coping strategies and thus provides accurate estimates of the effects of weather-related shocks and the mitigation effectiveness in the rural VMD.