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Although there are many efforts within organisations to improve the financial performance of business processes, the results of studies on the impact of internal factors on the financial performance of business processes in an organisation are inconsistent, even contradictory. Therefore, this paper aims to examine the extent and trends of the impact of factors inside companies on the financial performance of business processes and discover lessons learned to improve the financial performance of business processes.

This analysis was done through a quantitative study of listed companies in Vietnam. Pooled OLS regression, REM, FEM and robust regression were performed on 566 companies.

The results provide four main findings. First, firm size and operational efficiency strongly correlate with financial performance. Second, financial leverage has a negative, significant connection with financial performance. Third, net working capital has a positive and meaningful relationship with EPS and a negative association with ROE. Fourth, liquidity does not have any significant association with financial performance.

This study only restricts the internal factors affecting the financial performance of business processes without mentioning the external factors. Furthermore, this study is limited to one emerging country and has not been compared with companies in different countries.

The findings of this study may help inform users inside and outside the organisation to understand the factors that affect the financial performance of business processes. As a result, information users will focus more on aspects that can improve their financial performance to make informed decisions.

This study has many differences compared to previous studies. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. Second, this study analyses data in companies' financial statements for the ten years from 2012 to 2021, when the Vietnamese economy, in particular, and the world economy experienced many fluctuations due to the impact of the post-financial crisis 2007–2008 and the COVID-19 pandemic. Third, this study provides empirical evidence to support RBV, RDT theories and the trade-off theory of capital structure.

This paper aims to examine the effects of investor sentiment on the development of the real estate corporate bond market in Vietnam.

The research uses an autoregressive distributed lag (ARDL) model with quarterly data. Additionally, the study employs Google Trends search data (GVSI) related to topics such as “Real Estate” and “Corporate Bond” to construct a sentiment index.

The empirical outcomes reveal that real estate market sentiment improves the growth of the real estate corporate bond market, while stock market sentiment reduces it. Also, there is evidence of a long-run negative effect of corporate bond market sentiment on the total value of real estate bond issuance. Further empirical research evidences the short-term effect of sentiment and economic factors on corporate bond development in the real estate industry.

Due to difficulties in collecting data, this paper has the limited sample of 54 valid quarterly observations. Moreover, the sentiment index based on Google search volume data only reflects the interest level of investors, not their attitudes.

These results yield important implications for policymakers in respect of strengthening the corporate bond market platform and maintaining stability in macroeconomic and monetary policies in order to promote efficient and sustainable market development.

The study offers some suggestions for regulators and governments to improve the real estate corporate bond market.

This is the first quantitative study to examine the effect of sentiment factors on real estate corporate bond development in Vietnam.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

The COVID-19 pandemic has disrupted various systems that drove people to adapt to certain technologies, such as electronic government services, for daily survival and to meet social distancing requirements. Therefore, this study aims to determine the antecedents of e-government use based on prospect theory and modified unified theory of acceptance use of technology (UTAUT) during a pandemic.

Convenience sampling of 368 respondents from Vietnam was conducted, and questionnaires were distributed personally or by email. The data were analyzed following a two-stage structural equation modeling (SEM) using SPSS v23 and AMOS v23. The validity and reliability of the instrument were tested and ensured.

Results show that perceived severity drives government support and social influence while perceived security drives government support, social influence and trust. Social influence enhances government support and trust, which both drives e-government use. Mediation analysis shows that government support mediates perceived the influence of perceived severity on e-government use.

The integration of prospect theory and UTAUT brings into light what will drive the adoption of e-government in the context of Vietnam. Supporting mechanisms, such as security measures, trust-building, government support and social influence, will drive citizens to adapt to technologies provided by the government but would also rely on the perceived risks and benefits.

This study integrates prospect theory and a modified version of UTAUT to explain the drivers of e-government use. The results reveal that under uncertainties, government support is critical in driving the use of e-government for people to manage the daily lives for survival.

This study aims to examine the impact of inbound logistics on dynamic supply chain capabilities and, subsequently, on supply chain resilience in the Vietnamese textile industry.

A conceptual framework based on a resource-based view was empirically tested using partial least squares structural equation modeling and data collected from 215 Vietnamese textile enterprises from December 2021 to March 2022.

The research shows that inbound logistics capability positively affects dynamic supply chain capabilities. In particular, the study has ratified reengineering as the chief factor that textile firms should consider when building a resilient supply chain.

This study considers the Vietnamese textile industry to assess the indirect effect of inbound logistics on supply chain resilience through dynamic supply chain capabilities in a theoretical sense while assisting managers in comprehending the functions of supply chain collaboration, agility and reengineering as the foundation for supply chain resilience in a managerial sense.

This study focuses on the relationship between foreign direct investment (FDI) and economic growth of the formal sector comprising all foreign and domestic registered enterprises engaged in production of goods and services.

This study uses a balanced longitudinal data set for the period from 2006 to 2014 from secondary sources in 63 provinces/cities of Vietnam. The generalized method of moments (GMM) estimation for a dynamic panel data model is applied.

The greater the share of FDI in capital resource, the more favorable the output growth in the whole formal sector. The FDI enterprises are more productive than domestic formal firms, and the output growth of FDI firms creates a positive spillover effect on the output growth of domestic firms.

The effect of FDI on economic growth is investigated at subnational level for the whole formal economic sector as well as the formal domestic firms. The domestic and foreign industrial agglomerations and the business environment are also examined.

Internationalization is viewed as an important strategy in the context of a country in transition from central planning to market orientation. Efforts to internationalize universities are being carried out at both national and institutional levels. However, to the best of the authors’ knowledge, there has been no study to investigate how individual institutions approach internationalization and what they gain from that process. This paper aims to investigate the enhancement of teachers’ and students’ knowledge and skills using internationalization in Vietnam universities as a strategy.

Semi-structured interviews with leaders from 12 universities were conducted to investigate their perceptions, strategies and perceived outcomes of the internationalization process of their universities. Data analysis involved coding the transcripts of interviews into themes.

Results show that current approaches to internationalized activities in Vietnamese universities are ad hoc in nature, while resources and language incompetence of staff and students are limited. In line with other previous studies, limited resources and lack of English competence among educators and students were found to be the key obstacles and challenges for internationalized activities. The authors also note an issue that apparently has not been raised elsewhere in the relevant research literature, which is the challenge for the sustainability of knowledge production via research and publications.

Findings from this study not only contribute to Vietnamese universities but also to other developing institutions which do not have strong international exchange programs or have not experienced strong benefits from international exchange programs.

This study aims to investigate two issues: (1) a nexus between climate-related financial policies (CRFP) and global value chains (GVC) and (2) the government’s policies to help countries enhance the efficient use of CRFP in improving a country’s likelihood to participate in GVC.

To investigate the connection between GVC and CRFP, the authors incorporate that backward participation is measured using foreign value-added, while domestic value-added is used to measure forward participation, quantified as proportions of gross exports. The study analyses yield significant insights across a span of 20 developing countries and 26 developed countries over the period from 2010 to 2020.

Regarding the first issue, the authors affirm the presence of a linear link between GVC and CRFP, implying that involvement in CRFP is advantageous for both backward and forward participation. Furthermore, the authors identify long-term GVC and CRFP cointegration and confirm its long-term effects. Notably, the expression of a linear relationship between GVC and CRFP appears to be stronger in developing countries.

The study findings, together with previous research, highlight the importance of financial policies relating to climate change (CRFP) in the context of economic growth. Climate change’s consequences for financial stability and GVC highlight the importance of expanded policymakers and industry participation in tackling environmental concerns.

Regarding the second issue, the study findings suggest critical policy implications for authorities by highlighting the importance of financial stability and expanded policymakers in promoting countries' participation in GVC.

This paper investigates the link between GVC performance and CRFP, offering three significant advances to previous research. Moreover, as a rigorous analytical method, this study adopts a typical error model with panel correction that accounts for cross-sectional dependency and stationarity.

In 2020, an outbreak of Salmonella Stanley linked to imported dried wood ear mushrooms affected 55 individuals in the United States of America. These mushrooms, commonly used in Asian cuisine, require processing, like rehydration and cutting, before serving. The US Centres for Disease Control and Prevention advise food preparers to use boiling water for rehydration to inactivate vegetative bacterial pathogens. Little is known about how food handlers prepare this ethnic ingredient and which handling procedures could enable Salmonella proliferation.

This study used content analysis to investigate handling practices for dried wood ear mushrooms as demonstrated in YouTube recipe videos and to identify food safety implications during handling of the product. A total of 125 Chinese- and English-language YouTube videos were analysed.

Major steps in handling procedures were identified, including rehydration, cutting/tearing and blanching. Around 62% of the videos failed to specify the water temperature for rehydration. Only three videos specified a water temperature of 100 °C for rehydrating the mushrooms, and 36% of the videos did not specify the soaking duration. Only one video showed handwashing, cleaning and sanitising of surfaces when handling the dried wood ear mushrooms.

This study found that most YouTube videos provided vague and inconsistent descriptions of the rehydration procedure, including water temperature and soaking duration. Food preparers were advised to use boiling water for rehydration to inactivate vegetative bacterial pathogens. However, boiling water alone is insufficient to inactivate all bacterial spores. Extended periods of soaking and storage could be of concern for spore germination and bacterial growth. More validation studies need to be conducted to provide guidance on how to safely handle the mushrooms.

This study will make a distinctive contribution to the field of food safety by being the first to investigate the handling procedure of a unique ethnic food ingredient, dried wood ear mushrooms, which has been linked to a previous outbreak and multiple recalls in the United States of America. The valuable data collected from this study can help target food handling education as well as influence future microbial validation study design and risk assessment.