• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.509-516
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• 2021

This study aims to find out and measure the level of factors affecting the applicability of environmental management accounting (EMA) in Vietnamese automobile industry enterprises. Data was collected using both quantitative and qualitative methods. First, in general research, qualitative methodology was used to find out factors (variables) that can impact the possibility of implementing EMA in Vietnamese automobile enterprises. Second, in detailed research, all variables are measured using a quantitative method by collecting data through sampling and sending questionnaires. 500 questionnaires were sent to automobile enterprise managers and only 352 questionnaires met the criteria for the data analysis. The study used a mixed research design approach- a procedure for collecting, analyzing, and "mixing" both quantitative and qualitative research and methods in a single study to understand the research problem. Results show that 7 factors affect the possibility of implementing EMA in Vietnamese automobile industry enterprises. These factors are coercive pressure, normative pressure, mimetic pressure, business environmental uncertainty, environmental strategy, benefits when applying EMA, and task complexity. Based on the results of the study, promoting EMA in the automotive industry should depend mainly on the role of governmental departments.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.259-270
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• 2021

The purpose of this study is to explore the link between job satisfaction and organizational commitment at higher education institutions (HEIs) in emerging countries such as Vietnam and to determine extrinsic work factors that influence job satisfaction. Higher education is critical for socio-economic growth and the overall development of each country. Hence, an understanding of what motivates employees' actions and attitudes should be obtained before determining the extent of employee satisfaction. The conceptual model was developed by incorporating job satisfaction-related variables, their relationships, and the impact of job satisfaction on organizational commitment. An empirical study was conducted on a study sample of public and private universities, with 316 academics and non-academic employees surveyed. The current study employed the partial least squares structural equation modeling to test the proposed hypotheses. The results reveal a positive and significant relationship between job satisfaction and organizational commitment. The findings confirm that extrinsic work factors (job itself, supervision, working conditions, payment, and reward and recognition) have a positive and significant relationship with job satisfaction. Furthermore, the study indicates that employees at HEIs who have a high level of ability utilization and supervisor support are more likely to be satisfied with their jobs.

• Computers and Concrete
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• v.27 no.5
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• pp.395-406
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• 2021

This study experimentally and analytically investigates the shear behavior of corroded reinforced concrete (RC) beams repaired using steel fiber-reinforced concrete (SFRC) in the flexural zone. The experimental parameters are the corrosion degree (0%, 12%, and 17%) and the steel fiber volume in the SFRC (1.0%, 1.5%, and 2.0%). The test results reveal that corrosion degree significantly affects the shear resistance of the beams. The shear capacity of the beam with the corrosion degree of 17% was higher than that of the uncorroded beam, whereas the shear capacity of the beam with the corrosion degree of 12% was lower than that of the uncorroded beam. The shear efficiency of damaged beams can be recovered by repairing them using SFRC that contains a reasonable amount of steel fibers. In addition, two methods to estimate the shear capacity of the repaired beams are developed using the modified truss analogy and strut-and-tie models. The estimated shear capacity of the beam using the modified truss analogy model agrees well with the experimental data.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.267-276
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• 2022

The objective of this study was to examine the relationship between knowledge management and business performance through the role of innovation capabilities in door manufacturing companies in Ho Chi Minh City, Vietnam. The study proved the importance of knowledge management as well as the important role of innovation capacity in affecting the business performance of door manufacturing companies. The study was conducted by surveying 400 managers/CEOs who are members of the Board of Directors who directly run door manufacturing and trading businesses in Ho Chi Minh City collected from March 2021 to October 2021. The authors used confirmatory factor analysis (CFA) to determine the most common observed variables of each factor. Research findings indicated that knowledge management orientation and innovation capability impacted business performance and confirmed the mediating role of innovation capability towards previous variables. These results kindly contribute to theoretical and practical bricks of building determinants of business performance as well as knowledge management indoor manufacturers for future consideration. From the above results, the study has suggested managerial implications to further improve the investment in developing knowledge management elements and innovation capacity to achieve high business results in enterprises door production in Ho Chi Minh City, Vietnam in the future.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.363-370
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• 2022

The study aims to probe the impact of foreign ownership on Vietnamese listed firms' capital structure. This study employs panel data of 288 non-financial firms listed on the Ho Chi Minh City stock exchange (HOSE) and Ha Noi stock exchange (HNX) in 2015-2019. In this research, we applied a Bayesian linear regression method to provide probabilistic explanations of the model uncertainty and effect of foreign ownership on the capital structure of non-financial listed enterprises in Vietnam. The findings of experimental analysis by Bayesian linear regression method through Markov chain Monte Carlo (MCMC) technique combined with Gibbs sampler suggest that foreign ownership has substantial adverse effects on the firms' capital structure. Our findings also indicate that a firm's size, age, and growth opportunities all have a strong positive and significant effect on its debt ratio. We found that the firms' profitability, tangible assets, and liquidity negatively and strongly affect firms' capital structure. Meanwhile, there is a low negative impact of dividends and inflation on the debt ratio. This research has ramifications for business managers since it improves a company's financial resources by developing a strong capital structure and considering foreign investment as a source of funding.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.263-269
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• 2022

The global financial crisis of 2008-2009 and the COVID-19 pandemic that started in 2019 along with the slow and unstable recovery of the global economy have raised concerns about the impact of global uncertainty on the macroeconomics of the countries. The paper used the Structural Vector Autoregression (SVAR) model to examine the impact of global uncertainty shocks on Vietnam's economy from the period 2008-2022. We found that Vietnam's output dropped following the shock of global uncertainty, the peak was in the third month, and lasted for one year. Inflation in Vietnam had a rapid downturn in the first month, peaked in the seventh month, and took a long time to cease. When the economy experienced the shock of increased global uncertainty, Vietnam's policy interest rate was adjusted downward. Additionally, we included a long-term interest rate to consider the overall impact of monetary policy into account. A decreasing trend was also found with this rate. The global uncertainty shock effects acted as the aggregate demand shocks, reducing output and inflation as the uncertainty increases and vice versa, thus monetary policy can be used to regulate Vietnam's economy to deal with negative shocks without the trade-offs between output and inflation as aggregate supply shocks.

• Ocean Systems Engineering
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• v.12 no.4
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• pp.403-411
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• 2022

Annually, about 48-60% of sediment discharge of the Mekong River is delivered near the mouths of the Mekong River branches which is mostly coinciding with the southwest (SW) monsoon. This sediment budget in turn will be southwestwardly transported along the coast of the Mekong Delta (MD) during the northeast (NE) monsoon. Analysis of monsoonal changes in grain-size distribution (GSD) of surface sediment contributes to a better understanding of erosion and deposition processes along the MD. This study aims to figure out changes in GSD and sediment textures along the MD between SW and NE monsoons based on 183 surficial sediment samples collected along the MD during two field surveys carried-out in October 2016 and February-March 2017. Compared to the GSD during the SW and NE monsoon, the GSD along the MD changed significantly, especially in the estuary areas and along the coast of Bac Lieu and Ganh Hao. Whereas, in the west coast of the MD, GSD seem no changes between the two seasons. These changes in seabed sediment suggest that sediment with grain-sizes ranging from silt to fine sand can be transported during only a NE season.

• Earthquakes and Structures
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• v.21 no.5
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• pp.445-460
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• 2021

This study experimentally explored the behaviour of 12 concrete filled steel tube (CFST) and steel tube columns subjected to lateral cyclic loading. The L/D ratio was 12.3 while D/t ratios were 45.4, 37.8 and 32.4, classifying these 12 specimens into 3 groups. Each group included 3 CFST and 1 steel tube columns and were tested to failure. The experimental results indicated that CFST specimens reached the state of 'collapse prevention' (drift 4%) prior to the occurrence of local buckling. Strength degradation of CFST specimens did not occur up to the failure by buckling. This showed the favourable characteristic of CFST columns in preventing collapse of structures subjected to earthquakes. The high energy absorption capability in the post collapse limit state was appropriate for dissipating energy in structures. Compared to steel tube columns, CFST columns delayed local buckling and prevented inward buckling. Consequently, CFST columns exhibited their outstanding seismic performance in terms of the increased ultimate resistance, capacity to sustain 2-3 additional load cycles and significantly higher drift. A simple and reasonably accurate model was proposed to predict the ultimate strength of CFST columns under lateral cyclic loading.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.111-118
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• 2022

The purpose of this research is to evaluate the quality of non-financial information disclosure by companies listed on the Vietnamese stock exchange. In 2019, 140 annual reports from 140 companies listed on the Vietnam Stock Exchange were included in the research sample. The remaining 134 reports were eligible study after removing those that lacked essential data. Using the statistical software SPSS version 25 and Excel office software, the study has selected the data processing method and the disproportionate disclosure index method to evaluate the quality of non-financial information disclosure of companies. The findings of the study demonstrate that companies listed on the Vietnam stock exchange are particularly interested in giving non-financial information to financial statement consumers as required by law, although the level of disclosure is still inadequate. The findings also illustrate the varying levels of non-financial information disclosure by category of information, as well as substantial disparities between them (general information about the company, environmental and social information, corporate governance information, etc.). The findings of the study show that the majority of Vietnam's publicly traded enterprises are less interested in reporting environmental information.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.387-397
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• 2022

The purpose of this study is to examine the effects of emotional arousals of guilt versus shame on health message compliance. The study also investigates the moderation impact of two individual factors that have not been studied much in health communications, including regulatory focus and self-construal. This study employs a 2 (guilt versus shame appeals/arousals) between-subjects experiment and a survey to test the conceptual model. The context of the study is binge drinking, and the survey respondents (n = 330) are male university students in Ho Chi Minh City, Vietnam. The results confirm the positive effects of guilt and shame arousals on health message compliance. In addition, the results show moderating effects of the two individual characteristics of regulatory focus and self-construal on the relationships between guilt/shame arousals and health message compliance. The findings of this study have not only theoretical implications but also practical implications in the field of health communications. The insights could help health marketers, policymakers, and health promotion agencies to effectively develop health communications campaigns with more appealing message content (guilt versus shame) and relevant media selection (regulatory focus and self-construal).