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Article
Publication date: 21 September 2022

Bernd Engelmann and Thi Thanh Lam Nguyen

This article aims to analyze the impact of COVID-19 measures by governments and central banks on International Financial Reporting Standards (IFRS) 9 loan loss provisions (LLPs)…

Abstract

Purpose

This article aims to analyze the impact of COVID-19 measures by governments and central banks on International Financial Reporting Standards (IFRS) 9 loan loss provisions (LLPs). Changes in the total amount of LLPs, distribution of outstanding loan balance among IFRS 9 stages and credit risk parameters used for calculation are investigated for each world region where banks report under IFRS.

Design/methodology/approach

Data for a global selection of 105 banks reporting under IFRS were collected from 2019 to 2020 annual reports, financial statements, and Pillar III reports. These data provide the basis to empirically analyze the impact of COVID-19 on LLPs.

Findings

In most world regions Stage 2 balances increase while Stage 3 balances remain comparatively stable. The credit risk parameters used for computing LLPs remained stable in 2020. However, in China, the impact of COVID-19 on banks was not detected. Mean Stage 1 balances for Chinese banks increased slightly during the pandemic. Aside from the COVID-19 impact, we find that LLPs, credit risk parameters, and loss absorption capacities are significantly lower for banks in Canada, Oceania and Western Europe compared to those in the rest of the world.

Originality/value

There exists previous research examining the COVID-19 impact on financial stability, implementation of emergency rules and country-wide analyses to anticipate default rates depending on recovery scenarios. However, this is the first global study on the immediate impact of COVID-19 on LLPs. It reveals the significant differences between world regions and provides implications about their resilience against future credit shocks.

Details

Asian Review of Accounting, vol. 31 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Open Access
Book part
Publication date: 1 December 2022

Huu Minh Nguyen, Thi Hong Tran and Thi Thanh Loan Tran

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s…

Abstract

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

Details

Diversity and Discrimination in Research Organizations
Type: Book
ISBN: 978-1-80117-959-1

Keywords

Article
Publication date: 27 June 2022

Thien Vuong Nguyen, Dai Lam Tran, Tuan Anh Nguyen, Thi Thanh Huong Nguyen, Phi Hung Dao, Van Phuc Mac, Minh Thanh Do, Thi Mai Nguyen and Thi My Linh Dang

This study aims to explore how the inhibitor-loaded nanocontainers can be used in the epoxy coating for protection of steel against corrosion. A self-healing anticorrosive coating…

Abstract

Purpose

This study aims to explore how the inhibitor-loaded nanocontainers can be used in the epoxy coating for protection of steel against corrosion. A self-healing anticorrosive coating can be easily fabricated by embedding the inhibitor-loaded nanocontainers into the epoxy coating matrices. For this purpose, first, cerium (a catholic corrosion inhibitor) is encapsulated into silica nanoparticles (SiO2@Ce). Thereafter, an epoxy nanocomposite coating has been prepared on steel substrate using these SiO2@Ce nanoparticles as nanofillers.

Design/methodology/approach

To examine the effect of SiO2@Ce nanocontainers on mechanical properties of epoxy coating, the abrasion resistance, impact resistance and adhesion strength of coating have been evaluated. To reveal the effect of SiO2@Ce nanocontainer on corrosion behavior of epoxy-coated steel, the electrochemical impedance spectroscopy (EIS) has been conducted in NaCl solution.

Findings

Transmission electron microscopy and scanning electron microscopy/Energy-dispersive X-ray spectroscopy analyses indicate that Ce3+ cations have been successfully loaded into the surface of silica nanoparticles (at the content of approximately 2 Wt.%). Mechanical tests of epoxy nanocomposite coatings indicate that the nanocomposite coatings with nanoparticles content of 2.5 Wt.% provide the highest values of abrasion resistance, impact resistance and adhesion strength. EIS results show that the presence of SiO2@Ce3+ nanocontainers increases both coating resistance and polarization resistance. Along with the improvement the coating barrier performance, Ce inhibitor plays an important role in improving the anticorrosive performance at the steel–electrolyte interface.

Originality/value

The application of self-healing epoxy/SiO2@Ce nanocomposite coatings for the protection of carbon steel is very promising.

Details

Anti-Corrosion Methods and Materials, vol. 69 no. 5
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 20 April 2022

Hieu Thi Ngo, Le Duc Niem, Phong Cong Tran, Truc Thanh Nguyen, Dung Thi Doan and Huyen Thi Ngo

This paper aims at identifying perceived factors and measuring opinions about the factors' impact on academic staff development (ASD) at Tay Nguyen University (TNU), Dak Lak…

Abstract

Purpose

This paper aims at identifying perceived factors and measuring opinions about the factors' impact on academic staff development (ASD) at Tay Nguyen University (TNU), Dak Lak, Vietnam.

Design/methodology/approach

The research used the exploratory factor analysis (EFA) method, the multiple regression model (ordinary least squares (OLS)) and a five-point Likert scale questionnaire. A sample of 70 managerial staff, 374 lecturers and 512 students of TNU was surveyed to obtain data.

Findings

The EFA showed that opinions concerning university autonomy (UA) and university social responsibility (USR) were positively correlated. With the above two factors united as responsible autonomy (RA), the OLS indicated perceptions that RA and internal driving factor (IF) had significant and positive impacts on the ASD, while external driving factor (EF) was found to have a perceived negative influence on ASD.

Research limitations/implications

The results indicated that there appears to be a close relationship between UA and USR, and these can be considered as a factor that has apparent impacts on the ASD of the university.

Practical implications

The degree of UA and USR of TNU should be enhanced through awareness of the university's academic staff, the application of a suitable evaluation system and the efficiency of university's regulations. In addition, efforts should be made to improve internal factors such as the dissemination of educational philosophy, the suitability of strategic plans, the development of key performance indicators KPIs and the building of organizational culture – all of which will help to heighten the university’s ASD. At the same time, TNU should endeavor to quickly transform aspects of administration and management to meet the shifting requirements of the autonomous environment and competitive features of the market economy. In particular, there is a need for the academic staff themselves to have increased capacity to adapt to these changes.

Social implications

The authors' results have a broader application to not only the case of TNU but to other situations in developing countries where universities are in transitional stages as governments assign increasing autonomy and responsibility to them.

Originality/value

This paper suggests that the academic staff of TNU should be provided with both professional autonomy and adaptive capacity to foster research and educational innovation in the market-based higher education system of Vietnam. More generally, if true, the paper suggests that an increase in the degree of UA and USR should be combined with the efforts to improve the internal environments such as disseminating educational philosophy, mission, vision and strategies and building organizational culture.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 2
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 16 September 2022

Ha Thi Thu Bui, Quyen Thi Tu Bui, Thanh Thi Phuong Nguyen, Quang Huu Cao, Thuy Van Phung and Ha Thanh Nguyen

Service quality has been widely recognized as the core value of any higher education institution (HEIs), especially in the context of higher education reform in Vietnam. The paper…

Abstract

Purpose

Service quality has been widely recognized as the core value of any higher education institution (HEIs), especially in the context of higher education reform in Vietnam. The paper aims to assess the student’s perceived service quality using SERVPERF scale and to find the relations between perceived service quality, satisfaction and loyalty in one public university in Vietnam.

Design/methodology/approach

The self-structured questionnaire using SERVPERF scale was administered to 350 students currently attending full-time courses at the university. Confirmatory factor analysis was used to certify the elementary factors. The regression models were applied to determine the relationship between service quality, student satisfaction and student loyalty.

Findings

The findings revealed the significant relationships between student perceived service quality with satisfaction and loyalty. However, this relationship is mediated by student satisfaction.

Research limitations/implications

The study is limited to public university education service and examined the perspective of student as “primary customer”; therefore, generalizing the results to other service industries and other role of student as stakeholder or citizen should be used with caution.

Practical implications

The SERVPERF scale could be delivered regularly to get the student’s perception on the HEIs performance. The results should be taken for purpose of continuing quality improvement to enhance the satisfaction and loyalty, particularly in the context of highly competitive environment and university autonomous in Vietnam.

Originality/value

This is believed to be the first study in Vietnam with sufficient evidence to support the concept that service quality positively related to students’ satisfaction and loyalty and satisfaction as mediating factor.

Details

Quality Assurance in Education, vol. 31 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 28 April 2022

Thi Phuong Linh Nguyen, Nhat Minh Tran, Thi Thanh Hoa Phan, Trong Nghia Vu, Manh Linh Tran and Thi Dao Nguyen

The purpose of this paper is to investigate the factors affecting Vietnamese consumers' intention and behavior towards “bringing your own shopping bags” (BYOB) instead of using…

Abstract

Purpose

The purpose of this paper is to investigate the factors affecting Vietnamese consumers' intention and behavior towards “bringing your own shopping bags” (BYOB) instead of using plastic bags based on the theory of interpersonal behavior (TIB).

Design/methodology/approach

We used a combination of in-depth interview and large-scale survey methods with the official research sample of 536 Vietnamese consumers to explore the relationship among factors in the research model including: attitude, affect, social factor, facilitating conditions, intention and behavior towards BYOB instead of using plastic bags. The collected data went through quantitative analysis steps including Cronbach's Alpha reliability test, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM) for scales and hypotheses testing.

Findings

The results show that intention towards BYOB has a positive effect on consumers' behavior towards BYOB. Facilitating conditions have a stronger and more positive influence than attitude and affect intention towards BYOB. Meanwhile, the hypothesis about the relationship between social factors and intention towards BYOB was rejected by this study.

Research limitations/implications

The main limitation of this paper is that the findings of the present study are limited to elements of the TIB.

Practical implications

Based on the results of the study, we made some suggestions for state management agencies and retailers to promote intention and behavior towards BYOB instead of using plastic bags.

Originality/value

This study applies the TIB to understand the relationship between factors such as attitude, affect, social factors and facilitating conditions on intention and behavior towards BYOB instead of using plastic bags.

Details

Management of Environmental Quality: An International Journal, vol. 33 no. 6
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 19 April 2022

Thi Van Hoa Tran, Cong Doanh Duong, Thanh Hieu Nguyen, Thi Song Lam Tran and Trong Nghia Vu

The purpose of our study is to examine the direct and mediating effects of attention-deficit hyperactivity disorder (ADHD) symptoms and urgency, lack of premeditation, lack of…

Abstract

Purpose

The purpose of our study is to examine the direct and mediating effects of attention-deficit hyperactivity disorder (ADHD) symptoms and urgency, lack of premeditation, lack of perseverance and sensation seeking (UPPS) impulsivity traits on entrepreneurial self-efficacy and entrepreneurial intention as well as to test the moderation impact of ADHD symptoms in the link between entrepreneurial self-efficacy and start-up intention.

Design/methodology/approach

The stratified random sampling was approached to recruit the data from 2,566 university students in Vietnam. Cronbach’s alpha and confirmatory factor analysis were used to test the reliability and validity of scales. Then, Pearson correlation analysis was utilized to test direct effects, while PROCESS macro was approached to test moderation and mediation impacts.

Findings

The study found evidence that ADHD symptoms, sensation seeking, lack of premeditation and lack of perseverance are significantly and directly conducive to the formation of entrepreneurial intention. Yet, ADHD symptoms might weaken the link between entrepreneurial self-efficacy and entrepreneurial intention. Entrepreneurial self-efficacy was also found to partially mediate the link between sensation seeking, lack of premeditation, and lack of perseverance and intention to become an entrepreneur.

Practical implications

The findings provide constructive recommendations for policymakers and educators to nurture and foster university students’ entrepreneurial activities as well as to restrain the negative effects of ADHD symptoms on youths.

Social implications

Understanding the impacts of psychiatric symptoms, such as ADHD and UPPS impulsivity, on entrepreneurial activities provide useful insights to individuals with ADHD symptoms, the community and the society to restrain the detrimental impacts of psychological disorder symptoms and consider entrepreneurship as a career choice.

Originality/value

The study is expected to have a significant contribution to psychological entrepreneurship literature by broadening our horizons of the links between psychiatric symptoms and entrepreneurial intentions. Especially, this study reveals that ADHD symptoms and UPPS impulsive traits are significantly correlated with intention to become entrepreneurs and the link between entrepreneurial self-efficacy and entrepreneurial intention become weaker when the degree of ADHD symptoms is high.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 2
Type: Research Article
ISSN: 2050-7003

Keywords

Content available
Article
Publication date: 12 January 2022

Thanh-Thuy Nguyen, Dung Thi My Tran, Truong Ton Hien Duc and Vinh V. Thai

This paper presents a systematic review of the literature in the domain of maritime disruption management, upon which future research framework and agenda are proposed. Two review…

3268

Abstract

Purpose

This paper presents a systematic review of the literature in the domain of maritime disruption management, upon which future research framework and agenda are proposed. Two review questions, i.e. the measures that are employed to manage disruptions and how these contribute to resilience performance, were pursued.

Design/methodology/approach

The systematic literature review procedure was strictly followed, including identification and planning, execution, selection and synthesis and analysis. A review protocol was developed, including scope, databases and criteria guiding the review. Following this, 47 articles were eventually extracted for the systematic review to identify themes for not only addressing the review questions but also highlighting future research opportunities.

Findings

It was found that earlier studies mainly focused on measures, which are designed using mathematical models, management frameworks and other technical support systems, to analyse and evaluate risks, and their impacts on maritime players at the levels of organisation, transport system and region in which the organisation is embedded. There is, however, a lack of research that empirically examines how these measures would contribute to enhancing the resilience performance of maritime firms and their organisational performance as a whole. Subsequently, a Digitally Embedded and Technically Support Maritime Disruption Management (DEST-MDM) model is proposed.

Research limitations/implications

This review is constrained by studies recorded by the Web of Science only. Nevertheless, the proposed research model would expectedly contribute to enhancing knowledge building in the specific domain of maritime disruption management and supply chain management overall while providing meaningful managerial implications to policymakers and managers in the maritime industry.

Originality/value

This research is perhaps one of the first studies which presents a systematic review of literature in maritime disruption management and proposes a future research framework that establishes the link between disruption management and resilience and organisational performance for empirical validation.

Details

Maritime Business Review, vol. 8 no. 2
Type: Research Article
ISSN: 2397-3757

Keywords

Article
Publication date: 7 June 2021

Le Quang Hieu, Vu Hong Van and Nguyen Khanh Doanh

This study analyzes the factors that affect the decisions of micro-businesses to switch to enterprises in Thanh Hoa, Vietnam.

13565

Abstract

Purpose

This study analyzes the factors that affect the decisions of micro-businesses to switch to enterprises in Thanh Hoa, Vietnam.

Design/methodology/approach

In order to explain the behavior of micro-businesses in switching to enterprises, the authors designed a questionnaire and collected survey data from 404 micro-businesses. The generalized structural equation modeling was applied to analyze the structured model with the dichotomous dependent variable.

Findings

First, the behavior of micro-businesses to switch was indirectly affected by needs and directly affected by attitudes, perceived behavioral control, subjective norm and institutional quality. Second, the subjective norms exerted the most influence on the behavior of the micro-businesses in switching. This finding implies that (1) the behavior of the micro-businesses depended on the assessments, perceptions and views of their friends, relatives and colleagues, and (2) the behavior to switch stems mainly from the desire to improve the businesses' position in society. Finally, both formal and informal institutions play an essential role in the behavior of the micro-businesses to switch to enterprises.

Originality/value

There have been no previous studies that have applied structured models to test the behavior of micro-businesses to switch to enterprises. Furthermore, previous studies had mainly addressed the psychological factors or needs of micro-businesses. In this study, apart from the above factors, the authors discuss the impact of institutions on the behavior of micro-businesses to switch.

Details

Asia-Pacific Journal of Business Administration, vol. 13 no. 3
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 12 May 2021

Thi Phuong Linh Nguyen, Xuan Hau Doan, Thu Thuy Nguyen and Thi Mai Nguyen

The purpose of this paper is to investigate factors affecting Vietnamese farmer's intention toward organic agricultural production based on research model integrating theories…

Abstract

Purpose

The purpose of this paper is to investigate factors affecting Vietnamese farmer's intention toward organic agricultural production based on research model integrating theories: theory of planned behavior (TPB) and norm activation model (NAM).

Design/methodology/approach

After in-depth interviews with 5 agricultural researchers and 5 farmers, the authors determined the official research model and built a complete survey. Data were collected from 318 farmers in the Hanoi, Vietnam by directly survey. Statistical methods, such as Cronbach's alpha analysis, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM), were used to analyze the data.

Findings

This paper shows that attitude, subjective norms, perceived behavioral control and personal norm were significantly related to intention of the farmers; awareness of consequences was positively related to ascription of responsibility, personal norm, attitude and subjective norms; ascription of responsibility has a positive relationship with personal norm. The TPB-NAM integration model is proven to be superior to the original TPB model when studying factors affecting Vietnamese farmer's intention toward organic agricultural production.

Research limitations/implications

The main limitation of this paper is that the sampling method is not representative for the whole country and just stops at researching the intentions of farmers without understanding the practices of organic agricultural production.

Practical implications

The findings indicate that state management agencies in Vietnam need to pay attention to raise awareness among farmers about the role of organic farming, communicate to farmers through different channels about the benefits of organic farming compared to conventional agriculture and form information spillover groups between farmers who have produced organic agriculture and have not yet produced organic agriculture.

Originality/value

This paper contributes to the existing literature by focusing on integrating TPB and NAM when understanding farmers' intention toward organic agricultural production in Vietnam. This integrated model has proven the suitability of combining two approaches, a rational approach and an ethical approach, when studying farmer intentions.

Details

International Journal of Social Economics, vol. 48 no. 8
Type: Research Article
ISSN: 0306-8293

Keywords

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