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This paper aims to review and develop lessons learned from the United Nations Office of Disaster Risk Reduction Local Government Self Assessment Tool (LGSAT) experience in four cities. The capacity to understand, learn from and respond to or reorganize in the face of change is at the core of urban resilience to disasters, climate change and major shocks. Self assessments, like the LGSAT, can be used to engage city stakeholders in critically assessing and understanding their capacity according to a set of standards of resilience.

City stakeholders in four cities, Hat Yai and Udon Thani, Thailand and Hue and Lao Cai, Vietnam, completed the LGSAT in an open multi-stakeholder process as part of urban climate resilience programs.

Completing the LGSAT provided important and valuable information about institutional capacity that is important for disaster risk reduction and climate change efforts. Multi-stakeholder processes allowed for greater and more sustained dialogue among groups that may not have a chance to interact regularly and helped build trust and relationships that contribute to climate resilience and disaster risk reduction efforts.

Further, the inclusion of multiple viewpoints allowed for more nuanced and novel consideration of issues and in multiple cities led to new projects that focused on building institutional and agent capacity. The LGSAT process relied on facilitation that was able to guide discussion, ensure safe spaces for dialogue and address stakeholder questions. Finally, while the tool was applied to questions of climate change in this process, there is still room to improve the tool to more adequately and directly address issues of climate change risk.

This paper aims to fill a conceptual gap in the understanding of rapidly changing characteristics of local risk, addressing how the notion of the local might be reframed, and how opportunities for multi-scale interventions for disaster risk reduction might be identified.

The paper illustrates the significance of the systems and services on which urbanization depends – water, food, energy, transport and communications – to consider the cascading impacts at multiple scales often beyond the administrative boundaries of cities, and how vulnerabilities and risks are distributed unevenly across different groups of people.

The process of rapid urbanization in the Mekong Region represents a fundamental transformation of ecological landscapes, resource flows, livelihoods and demographics. In addition to the location of urbanization, it is these transformative processes and the critical dependence on inter-linked systems that shape the overall picture of urban disaster and climate vulnerability.

By drawing on research and practical experience in two of the most rapidly urbanizing countries in the world, Thailand and Vietnam, the approach and findings have implications for understanding global patterns of urbanization.

The paper contributes to considering practical actions whether in terms of policy or project implementation for both the assessment of disaster and climate risk, and for actions to reduce vulnerability and promote resilience.

The paper draws largely from social science perspectives, highlighting the dynamism of social organization in urbanizing contexts, and the implications for risk and vulnerability.

The paper draws on original research in Thailand and Vietnam that takes urbanization as the starting point for assessing vulnerability and risk.

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.