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Luxury and communism are perceived to be ideologically incompatible values. Prior to the end of the Cold War, luxury tourism and socialist economies had an accommodating relationship and were rationalised at the national level for foreign exchange revenues, showcasing national development in some instances and finally promoting leisure and political education. However, contemporary scholarship on political ideology and luxury tourism is limited given changes in the political and tourism domain over the last two decades. The start of luxury travel and increasing private promotion in Vietnam comes at a time where the communist regime is hurriedly developing the economy at a breakneck speed. Key cities like Hanoi and Ho Chi Minh City have become the forefront of luxury travel for Vietnam. Luxury malls, fine dining and five-star hotel resorts have sprung over the years in tandem with Doi Moi (economic restructuring). Tourism literature has seldom ventured into regime politics and luxury tourism. Using a historical approach, the chapter traces the preamble of luxury tourism in the age of Vietnam's modernity. A critical assessment of contemporary luxury tourism in Vietnam reveals a favourable relationship with socialist principles.

This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with International Financial Reporting Standards, standard setters and auditors have raised practical concerns about its adoption.

This qualitative study uses semi-structured interviews with regulators and auditors, together with an analysis of two fraud cases that illustrate the business environment in Vietnam. Public, private and capture theories guide the analysis.

The business and institutional environment in Vietnam creates several impediments to FVA being effectively implemented and transparently applied. Given the major challenges identified regarding the infrastructure necessary for this valuation system, the premature adoption of FVA may become a catalyst for corporate misconduct.

The findings are derived from data aggregated from two fraud cases and interviews, and as such, the results may not be generalisable to other settings. However, these findings may inform future research, particularly after the Ministry of Finance provides further guidance on the use of FVA in Vietnam.

A timely and critical examination of the challenges of implementing FVA in a transitioning economy is provided, and the two fraud cases reveal the complexities of the business environment in Vietnam.

This research gives voice to the tensions that developing countries are confronting as they seek to balance external pressures with internal constraints. The introduction of an assemblage of three theoretical lenses enables insights into contemporary issues associated with applying FVA in such settings.

This paper aims to examine motorcycle driving norms and their implications for social marketing practice. It investigates whether misperceptions of descriptive norms related to motorcycle speeding behaviour are prevalent among young motorcyclists, and whether there is an association between these misperceptions with their speeding behaviour.

A cross-sectional survey of 541 young motorcyclists was carried out as the second phase of a larger project, which examined the role of social norms related to road safety attitudes and behaviours.

The results showed misperceptions of perceived speeding norms among both male and female young motorcyclists. There was an association between normative misperceptions and speeding behaviour, and between speeding behaviour and approval to speeding behaviour by young motorcyclists. In addition, peer presence was found to moderate the relationship between misperceptions of speeding norms and speeding behaviour.

The study contributes to addressing the call for study of social norms marketing and health risks in non-Western contexts. Further, the results provide support for social marketers to consider the use of social norms approach in designing social marketing campaigns to promote safe motorcycle driving behaviours.