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Article
Publication date: 26 October 2021

Cecilia Carlorosi, Chiara Giosuè, Van Anh Le Ngoc, Alessandra Mobili, Thi Nguyen Vu Trong, Phung Nguyen Huu Long, Fausto Pugnaloni and Francesca Tittarelli

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 13 no. 4
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 30 August 2023

Loan Hoang To Nguyen, Tri Tri Nguyen, Thanh Vu Ngoc Le and Nghia Duc Mai

This study aims to apply Benford’s law to examine the earnings management of companies listed in emerging ASEAN-5 countries: Indonesia, Malaysia, Philippines, Thailand and Vietnam.

Abstract

Purpose

This study aims to apply Benford’s law to examine the earnings management of companies listed in emerging ASEAN-5 countries: Indonesia, Malaysia, Philippines, Thailand and Vietnam.

Design/methodology/approach

The authors follow Amiram et al. (2015) to measure deviations from Benford’s law of the first digits of numbers reported in financial statements. The authors use the Jones-modified performance-match model (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005) to estimate accrual earnings management. The authors use a sample of 47,389 observations of listed companies in ASEAN-5 countries from 2006 to 2019. The authors also run ordinary least squares (OLS) regressions to test the hypotheses.

Findings

The authors find that the first digits of numbers reported in the financial statements of companies in the sample closely conform to Benford’s law. Further evidence shows that the deviation from Benford’s law is positively related to abnormal accruals. The relationship between deviation from Benford’s law and abnormal accruals is more pronounced for the post-international financial reporting standards adoption period. The results survive for some robustness checks.

Research limitations/implications

The authors show that Benford’s law holds for financial statements of companies listed in the emerging ASEAN-5 countries.

Practical implications

Auditors could use Benford’s law as an analytical procedure to assess the risks of material misstatements. Also, other users could apply Benford’s law on audited financial statements to foresee undetected misstatements.

Originality/value

The authors provide original evidence that financial statements of ASEAN-5 countries follow Benford’s law. The evidence supports the usefulness of Benford’s law in developing markets.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 17 January 2022

Thu Trang Thi Ngo, Hong Quan Nguyen, Timothy Gorman, Quang Ngo Xuan, Phuong Lan Thi Ngo and Ann Vanreusel

Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management…

Abstract

Purpose

Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management infrastructure for irrigation and salinity protection. This study assessed the impact of one such project, the Ba Lai dam in Ben Tre province, on the livelihoods of aquaculture farmers.

Design/methodology/approach

This study uses the Sustainable Livelihoods Framework to assess the impact of the Ba Lai dam on the livelihood capitals of 18 farming households in four communes, located both upstream and downstream of the dam.

Findings

The authors find that, apart from some positive effects, the dam has also brought negative environmental consequences, such as increased water pollution. The authors also find that farmers have responded to the changes by adapting their livelihood practices.

Research limitations/implications

The samples were relatively small, encompassing four communes in Ben Tre province. On the other hand, this case study is instructive to the many ongoing infrastructure projects in the Vietnamese Mekong Delta.

Social implications

The project have caused an increase in water-related social conflict.

Originality/value

The case of the Ba Lai dam provides a cautionary example for infrastructure-based water management plans, both in Viet Nam and more broadly. The study suggests the need to strengthen community participation and prioritize impacts of farmers' capital assets when constructing water management infrastructure for climate change adaptation.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 13 no. 3
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 13 October 2023

Yangjun Tu, Wei Liu and Zhi Yang

This research empirically investigates how service employees' ratings of technology readiness (TRI), negative attitudes towards robots (NARS), Big Five personality traits (BFI…

Abstract

Purpose

This research empirically investigates how service employees' ratings of technology readiness (TRI), negative attitudes towards robots (NARS), Big Five personality traits (BFI) and emotional demands (ED) affect their willingness to work with service robots (WTW).

Design/methodology/approach

One set of data is collected from 410 service employees expected to work with service robots in Study 1. Another set of field data is collected from 102 employees working with service robots in Study 2. Hierarchical regression is used to test hypotheses about the impact of technology readiness, negative attitudes towards robots and Big Five personality traits on WTW. Additionally, the interactions of emotional demands in the workplace are analysed.

Findings

TRI-optimism and TRI-insecurity significantly affect WTW in Study 2 but are nonsignificant in Study 1. The impacts of NARS-emotions in interaction with robots and NARS-interaction with robots situations on WTW are significant in Study 1 but nonsignificant in Study 2. Moreover, BFI-neuroticism negatively affected WTW in Study 1, while these effects were nonsignificant in Study 2. Finally, emotional demands significantly interact with three of eleven dimensions of IVs in Study 1, but all interactions are nonsignificant in Study 2.

Practical implications

This research provides a guiding framework for service companies to screen employees expected to cowork with service robots, to enhance newly hired employees' WTW and to improve existing employees' WTW.

Originality/value

Integrating the characteristics of service employees, service robots and jobs into a theoretical framework, this research is the first to empirically examine the effects of service employees' several critical characteristics (technology readiness, negative attitudes towards robots and Big Five personality) on WTW and the moderation of job characteristics (emotional demands).

Article
Publication date: 8 November 2023

Subhadeep Bowal and Prosenjit Ghosh

In India, travellers are beginning to pay attention to dark tourism recently. This study aims to empirically investigate tourists revisit intention (TRI) to dark tourism…

Abstract

Purpose

In India, travellers are beginning to pay attention to dark tourism recently. This study aims to empirically investigate tourists revisit intention (TRI) to dark tourism destinations (DTD) in Indian urbanscapes. Here, a comprehensive moderated mediation method was applied to enhance TRI towards DTD via dark tourism motivational factors (DTMF). Understanding history, mass and social media and curiosity are the dimensions of DTMF.

Design/methodology/approach

Data were collected through structured questionnaires from a sample of 360 tourists’ from various DTDs in city of Kolkata, India. A structural equation modelling method was applied to investigate the hypothesis.

Findings

The findings showed DTMF dimensions enhanced the revisit intention for DTD in the city. Tourist satisfaction (TS) in dark tourism mediates the effects of DTMF on revisit intention. The mediation effects of satisfaction are diverse among high- and low-involved tourists.

Practical implications

The findings can be helpful for marketers, government and other stakeholders to make dark tourism products more feasible by identifying the DTMF, which further helps to promote dark tourism among the urban tourists.

Originality/value

This study shed light on the domain of dark tourism in urbanscapes in Kolkata, which was not previously explored. Furthermore, it suggests a moderated-mediated model for enhancing TRI to the DTD in the city, which involves TS as mediator and tourist involvement as moderator. Thus, this study enables an understanding of motivations for TRI in DTD.

Details

International Journal of Tourism Cities, vol. 9 no. 4
Type: Research Article
ISSN: 2056-5607

Keywords

Open Access
Article
Publication date: 29 December 2023

Thuy Dam Luong Hoang, Ha Thu Nguyen, Dung Tri Vu and Anh Thi Tu Le

This study aims to examine the role of mindfulness in promoting customers’ purchase intentions, especially with the mediation effects of perceived ease of use and perceived…

Abstract

Purpose

This study aims to examine the role of mindfulness in promoting customers’ purchase intentions, especially with the mediation effects of perceived ease of use and perceived usefulness toward online ride-hailing services. As such, several recommendations for ride-hailing service providers and researchers are suggested for better implementation in a practical and theoretical context.

Design/methodology/approach

The data collection process is carried out online during the period of February 2022 to March 2022, with a sample of 237 respondents being analyzed by the covariance-based structural equation modeling approach.

Findings

First of all, mindfulness had a direct influence on perceived ease of use and perceived usefulness, as well as an indirect influence on purchase intention through the mediation role of perceived usefulness. Besides, perceived usefulness is found to have a positive influence on the customer’s purchase intention, while perceived ease of use positively affects both perceived usefulness and intention.

Research limitations/implications

This study just ends with customers’ intentions to adopt ride-hailing services; nevertheless, the actual behavior has not been examined. Further research might consider actual usage as a dependent factor when investigating the topic of ride-hailing services.

Originality/value

This study is notably different from the existing literature by filling the literature gap on the role of mindfulness in promoting customers’ purchase intentions toward ride-hailing services.

Objetivo

Este estudio tiene como objetivo examinar el papel del mindfulness en la promoción de las intenciones de compra de los clientes, especialmente con los efectos de mediación de la facilidad de uso percibida y la utilidad percibida hacia los servicios de transporte en línea. De este modo, se sugieren varias recomendaciones para los proveedores de servicios de transporte en coche y los investigadores para una mejor aplicación en un contexto práctico y teórico.

Diseño/metodología/enfoque

El proceso de recopilación de datos se lleva a cabo en línea durante el período de febrero de 2022 a marzo de 2022, con una muestra de 237 encuestados que se analizan mediante el enfoque CB-SEM.

Resultados

En primer lugar, mindfulness tuvo una influencia directa sobre la facilidad de uso percibida y la utilidad percibida, así como una influencia indirecta sobre la intención de compra a través del papel de mediación de la utilidad percibida. Además, se observa que la utilidad percibida influye positivamente en la intención de compra del cliente, mientras que la facilidad de uso percibida afecta positivamente tanto a la utilidad percibida como a la intención.

Limitaciones/Implicaciones de la investigación

Este estudio se limita a analizar la intención de los clientes de adoptar los servicios de transporte rápido; sin embargo, no se ha examinado el comportamiento real. En futuras investigaciones se podría considerar el uso real como un factor dependiente a la hora de investigar el tema de los servicios de transporte rápido.

Originalidad

Este estudio es notablemente diferente de la literatura existente al llenar el vacío bibliográfico sobre el papel de mindfulness en la promoción de las intenciones de compra de los clientes hacia los servicios de ride-hailing.

内容摘要

目的

本研究旨在探讨 “正念 “在促进顾客购买意向方面的作用, 尤其是在感知易用性和感知有用性对在线叫车服务的中介效应方面。因此, 本研究为叫车服务提供商和研究人员提出了若干建议, 以便在实践和理论背景下更好地实施这些建议。

设计

数据收集过程于 2022 年 2 月至 2022 年 3 月期间在线进行, 采用 CB-SEM 方法对 237 个受访者样本进行分析。

研究结果

首先, 正念对感知易用性和感知有用性有直接影响, 并通过感知有用性的中介作用对购买意向产生间接影响。此外, 还发现感知有用性对顾客的购买意向有积极影响, 而感知易用性对感知有用性和购买意向都有积极影响。

研究局限与启示

本研究仅对顾客采用打车服务的意向进行了分析, 但并未对实际行为进行研究。在研究叫车服务时, 进一步的研究可能会将实际使用情况作为一个因果因素。

独创性 本研究填补了关于正念在促进顾客乘车服务购买意向方面作用的文献空白, 与现有文献有明显不同。

Article
Publication date: 2 April 2024

Dut Van Vo, Phú Gia Minh Phạm and Tri Giac Nguyen

This study aims to study the moderating effects of private ownership and government support on the relationship between outsourcing and product innovation in entrepreneurial…

Abstract

Purpose

This study aims to study the moderating effects of private ownership and government support on the relationship between outsourcing and product innovation in entrepreneurial ventures in a transition economy.

Design/methodology/approach

The data of 10,296 Vietnamese entrepreneurial ventures from the four rounds of the survey conducted by the General Statistics Office (GSO) of Vietnam to investigate the moderating effects of private ownership and government support on the association between outsourcing and entrepreneurial ventures’ product innovation performance. The Probit regression model is employed to estimate such associations.

Findings

Our research uncovered that the impact of outsourcing on the likelihood of product innovation is more significant for entrepreneurial operations characterized by a substantial degree of private ownership and government backing as opposed to those without.

Research limitations/implications

The results of our research indicated that the resource-based perspective and extended resource-based view (ERBV) are essential in examining the impact of gaining resources or skills from external sources on the growth of entrepreneurial enterprises. These ideas have significance and importance not just in industrialized economies but also in countries undergoing transition. Our findings suggest that entrepreneurial enterprises should have the ability to manage a wide range of resources and make decisions about which activities should be handled internally and which should be delegated to other parties.

Practical implications

Our findings also imply that entrepreneurial ventures should be able to control many resources and choose which tasks should be performed in-house and which should be outsourced to third parties.

Originality/value

By adopting and leveraging the resource-based view (RBV) and extended resource-based views (ERBV), our study developed a theoretical model about private ownership and government support for moderate outsourcing’s impact on entrepreneurial innovation in a transition economy.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 3 April 2023

Nam Mai-Duy, Cam Minh Tri Tien, Dmitry Strunin and Warna Karunasena

The purpose of this paper is to present a new discretisation scheme, based on equation-coupled approach and high-order five-point integrated radial basis function (IRBF…

Abstract

Purpose

The purpose of this paper is to present a new discretisation scheme, based on equation-coupled approach and high-order five-point integrated radial basis function (IRBF) approximations, for solving the first biharmonic equation, and its applications in fluid dynamics.

Design/methodology/approach

The first biharmonic equation, which can be defined in a rectangular or non-rectangular domain, is replaced by two Poisson equations. The field variables are approximated on overlapping local regions of only five grid points, where the IRBF approximations are constructed to include nodal values of not only the field variables but also their second-order derivatives and higher-order ones along the grid lines. In computing the Dirichlet boundary condition for an intermediate variable, the integration constants are used to incorporate the boundary values of the first-order derivative into the boundary IRBF approximation.

Findings

These proposed IRBF approximations on the stencil and on the boundary enable the boundary values of the derivative to be exactly imposed, and the IRBF solution to be much more accurate and not influenced much by the RBF width. The error is reduced at a rate that is much greater than four. In fluid dynamics applications, the method is able to capture well the structure of steady highly non-linear fluid flows using relatively coarse grids.

Originality/value

The main contribution of this study lies in the development of an effective high-order five-point stencil based on IRBFs for solving the first biharmonic equation in a coupled set of two Poisson equations. A fast rate of convergence (up to 11) is achieved.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 7
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 25 July 2023

It Nguyen Van, Thanh Tiep Le and Anna Kotaskova

This study aims to show how market orientation (MO), brand (BR) and business strategy (cost leadership strategy and differentiation strategy), which play mediating and moderating…

Abstract

Purpose

This study aims to show how market orientation (MO), brand (BR) and business strategy (cost leadership strategy and differentiation strategy), which play mediating and moderating roles, respectively, can increase competitive advantage (CA). With a focus on brand, market orientation, cost leadership strategy (CS) and differentiation strategy (DS), as well as an analysis of variance control on varying business sizes per business seniority, the current study made a theoretical contribution.

Design/methodology/approach

An empirical study was created using a quantitative methodological technique. The surveyed data were collected from 379 managers or owners who participated in a face-to-face survey at different food processing companies in Vietnam. To test the hypotheses, the gathered information was examined utilizing multigroup analysis and partial least squares structural equation modeling.

Findings

The brand was found to have the greatest positive impact on competitive advantage, followed by a business strategy that positively influenced competitive advantage, and, finally, business strategies that significantly moderated the third strong positive impact between market orientation and competitive advantage. Market orientation has the fourth strong positive impact on competitive advantage, whereas brand has the lowest positive impact on market orientation.

Originality/value

This is the first investigation, according to the authors’ knowledge, into the role of market orientation as a mediator in the relationship between brand and competitive advantage in addition to the regulatory role of business strategy at two strategic levels: cost leadership and strategic focus as well as the difference between competitive advantage and market orientation in the Vietnamese food sector.

Details

British Food Journal, vol. 125 no. 11
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 19 February 2024

Véra-Line Montreuil

The purpose of this paper is to provide a dynamic, multi-faceted and multi-temporal model of organizational change capability (OCC) to better grasp the complexity of this…

Abstract

Purpose

The purpose of this paper is to provide a dynamic, multi-faceted and multi-temporal model of organizational change capability (OCC) to better grasp the complexity of this construct which is still mainly defined through its facilitating conditions rather than its own characteristics.

Design/methodology/approach

Building on the literature on organizational learning, punctuated equilibrium, continuous transformation, organizational ambidexterity and dynamic capabilities, this paper critically analyzes the OCC construct by challenging the ways it is currently studied.

Findings

This paper highlights that OCC contains five dynamically and temporally interrelated dimensions: learning from past change experience, managing continuous change, managing episodic change, managing change without compromising core organizational activities as well as anticipating future change. A set of propositions that link the construct to its facilitators and outcomes are also suggested.

Originality/value

This conceptual analysis shows that recognizing the existence of tensions in change management constructs is crucial to gaining a deeper understanding of the complexities that organizations are facing today. In addition, by proposing a model both in continuity with the literature by adopting a dynamic conception of OCC, but also in discontinuity by shifting the focal point of analysis towards the essence of the construct rather than its peripheral variables, this research takes a step forward to tackle the remaining misconceptions around the interpretation of change capability.

Details

Journal of Organizational Change Management, vol. 37 no. 2
Type: Research Article
ISSN: 0953-4814

Keywords

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