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Using imbalanced panel data of nonfinancial Vietnamese listed firms from 2005 to 2021, this paper explores the potential effect of ownership on firms' cash levels.

Two hypotheses are tested using different methods, including pooled ordinary least squares (POLS) and system-generalized method of moments (GMM), to investigate the ownership–cash holding relationship for various firm scenarios. Both book and market measures of the cash ratio are examined.

Results show that foreign and state ownership encourages firms to increase their cash reserves. The positive relationship between ownership and cash holding is, especially, pronounced for firms in the financial deficit.

This research suggests that in this emerging market, outside ownership substantially accelerates cash to hedge against the unexpected issues caused by poor investor protection, low political accountability and information asymmetry.

The study contributes to the existing understanding of the relationship between ownership and corporate cash holdings in the context of a typical emerging market. Besides, it expands the existing knowledge to the extent of such relations in the event of a financial shortage.

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.

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.

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.

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

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.

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.

The current review aims to examine the growth trajectory, most influential documents, intellectual and conceptual structure of the literature regarding gender issues in family business research.

The bibliometric analysis was performed using 224 documents from 1991 to 2020 extracted from the Web of Science database.

The review finds that this field's knowledge grew exponentially during the last three decades, mainly after 2003 and the last several years. Based on the co-citation analysis, three major research lines are identified: “Women's challenges and opportunities in the family business”, “Gender diversity in the family business corporate board”, and “Gender and family SMEs management.” The temporal co-word analysis reveals that “Gender diversity in the family business corporate board” is the latest research line.

By reviewing prominent cited references and documents that cited them, the authors provide the landscapes and research gaps of three major research lines for further development.

The purpose of this paper is to demonstrate the uncontrolled vertical takeoff of an insect-mimicking flapping-wing micro air vehicle (FW-MAV) of 12.5 cm wing span with a body weight of 7.36 g after installing batteries and power control.

The forces were measured using a load cell and estimated by the unsteady blade element theory (UBET), which is based on full three-dimensional wing kinematics. In addition, the mean aerodynamic force center (AC) was determined based on the UBET calculations using the measured wing kinematics.

The wing flapping frequency can reach to 43 Hz at the flapping angle of 150°. By flapping wings at a frequency of 34 Hz, the FW-MAV can produce enough thrust to over its own weight. For this condition, the difference between the estimated and average measured vertical forces was about 7.3 percent with respect to the estimated force. All parts for the FW-MAV were integrated such that the distance between the mean AC and the center of gravity is close to zero. In this manner, pitching moment generation was prevented to facilitate stable vertical takeoff. An uncontrolled takeoff test successfully demonstrated that the FW-MAV possesses initial pitching stability for takeoff.

This work has successfully demonstrated an insect-mimicking flapping-wing MAV that can stably takeoff with initial stability.

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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。

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。

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。

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。

Ports, as one of the important links between different modes of transport within the logistics chain, have special essence since their efficiency and competitiveness will certainly have an impact on the chain, and hence the national and regional economy. Vietnam, as a developing country gradually integrating into the regional and global economy, is rationalizing its economic sectors, including transportation. In this environment, ports play a vital role for the purpose of achieving comparative advantages in the international market. However, the Vietnamese port system is burdened with outdated work practices, low efficiency and poor competitiveness compared to other ports in the region. This paper identifies some of the problems in the Vietnamese port system and proposes strategies to address them.

Wisdom is considered as crucial in decision-making in both management and auditing practice. This research aims to investigate the concept of wisdom in auditing, thereby empirically exploring the determinants of wisdom in audit decision-making and explaining inter-relations among these determinants.

This study employs grounded theory methodology that is based on in-depth interviews with twenty-seven practicing auditors who are audit partners, managers, seniors and assistants of auditing firms. Guided by the grounded theory, data collection and data analyses were conducted simultaneously to look into the new insights of the research phenomenon. The coding process was constantly compared until the research's theoretical saturation is reached after four rounds. At the end of the research process, the study conducted a survey to confirm the proposed framework as well as examine the inter-relationships between the defined determinants.

Results suggest developing a conceptual framework to interpret wisdom-based decision-making process in auditing. A wise process of audit decision-making is defined as an integrated exercise of multiple determinants including knowledge assimilation, judgmental ability and ethical orientation. The research also explains and examines the potential interrelationships among these determinants in the audit decision-making process.

Wisdom is a valuable tacit ability for all external auditors. The development of wise decision-making abilities of auditors should be considered an integral part of multiple virtues including knowledge and judgmental and ethical aspects.

The contributions of this study are original and significant because it proposes a new approach to explain for the audit decision-making process and enhances better understandings of the concept of wisdom in auditing practices and its roles in audit decision-making.

Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal 15 ‘Sustainably manage forests, combat desertification, halt and reverse land degradation, halt biodiversity loss’ is achieved to maintain the livelihoods of people and protect the planet. This is the case in Vietnam as well, where many people, including indigenous groups, rely on the forest for their survival. Drawing on semistructured interviews in Vietnam and a literature review, we investigate how the abuse of forest policies leads to human insecurity. From this, we propose solutions to (1) end unsustainable harvesting and illegal logging (SDG 15.7), (2) integrate the value of forests (culturally and economically) into national and local planning, the development process and poverty elimination strategies (SDG 15.9) and (3) improve the use of forest protection funding provided by international donors.