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The paper aims to present a study on the effects of temperature and salinity on the vertical distribution of suspended sand concentration and transport rate on the basis of 1DV model.

The finite difference method based on the implicit scheme of Crank‐Nicolson with an irregular grid was used for the fluid flow equation and the implicit upwind scheme with a staggered grid for the equation of concentration diffusion. The model was applied to five tests of the data sets from the Delta Flume with three different cases of temperature and salinity on the basis of parameterisation of the kinematic viscosity, the turbulence‐related sediment mixing coefficient and the concentration at the reference level.

The computed results showed that the vertical distributions of suspended sand concentration depend on salinity and specially, on temperature. When temperature increases or salinity decreases, the settling process of particles occurs considerably faster. For fine sand, the discrepancy on suspended sand transport rates due to temperature or salinity decreases with wave height. For coarse sand, the effect of temperature and salinity is not much affected by the wave height.

The quantitative evaluation of the roles of salinity, especially temperature once again confirmed their importance for the sediment transport and the process of coastal morphology. The further sense from this research may suggest some new ideas on the tendency of evolution of sea bed due to the warming of the earth in the future.

The aim is to investigate in detail the sensitivity of sediment transport and bed morphology with respect to some parameters including bed slope, non‐hydrostatic pressure term, sand grain size, temperature, salinity and lower boundary conditions for suspended sand concentration on a regional scale through numerical simulations based on a mathematical model.

The numerical model consists of a 3D hydrodynamic code amended by a sediment transport module. At the same time, the influence of wave action has been taken into account. The model is applied to the Sylt‐Romo tidal bay covering approximately 20 × 30 km² spanned by about 2.7 × 10⁶ active grid points with the constant wind and wave fields.

The computed results of seven different cases over 150 h show that the effect of bed slope correction is very strong, especially in case of largely changeable bathymetry and depends on the horizontal grid resolution. Sand grain size strongly influences the vertical distribution of suspended sediment and then sedimentation. The impact of sea water temperature is relatively clear despite being less powerful than two former parameters. Non‐hydrostatic pressure perturbations of the flow field and the kind of the lower boundary condition as well as salinity are negligible allowing for considerable savings of CPU time when the numerical simulation is carried out for a large area and for a very long‐time period.

The results of the study demonstrate that the geometrical factor of coastal bed and the range of sand particle size on the bottom contribute to the tendency of bed evolution in some measure. Additionally, the increase of temperature of sea water due to global warming may also make a considerable change to the mechanism of sediment transport and sedimentation in future. Therefore, the human intervention in the process of natural evolution is possible through the behaviour to the nature. At the same time, this is also interesting and useful information and it can consolidate the idea for coastal engineering projects.

Considers the conjugate natural convection motion of a power law fluid in a vertical finite channel, taking into account the heat transfer into channel walls as well as the effect of the existence of different heat sources distributed uniformly in the walls and in the fluid. Examines the results obtained in some test cases in more detail and shows that the influence of the wall becomes significant when the thermal conductivity of the wall is small enough. Also notes that the effect of the heat source distributed in the fluid is more considerable than in the wall.

Using a substantial sample of U.S.-listed firms’ Seasoned Equity Offerings (SEOs) spanning the period from 2012 to 2017, we examine the relationship between hierarchical complexity and the selection of SEO methods.

We employ multinomial logistic regression to examine the influence of hierarchical complexity on the choice among various SEO techniques. To strengthen the robustness of our results, we employ a two-stage-least-squares (2SLS) analysis and utilize propensity score matching to address potential endogeneity issues and mitigate self-selection bias, respectively.

The research indicates that companies characterized by high levels of hierarchical complexity tend to steer clear of accelerated offerings but exhibit a preference for rights offerings over firm commitment offerings. This tendency is plausibly attributed to the impact of hierarchical complexity, which diminishes information transparency and heightens information asymmetry. Furthermore, the study highlights a negative association between hierarchical complexity and firm value following SEOs.

While an expanding body of evidence establishes a connection between hierarchical complexity and various firm- or market-specific activities, to the best of our knowledge, there are no specific empirical studies that have investigated how hierarchical complexity impacts equity offering strategies. Building on the established correlation in previous research between hierarchical complexity, information transparency, and asymmetric information, and recognizing the critical role of information in the selection of SEO methods, our study reveals that hierarchical complexity may diminish information transparency, heighten information asymmetry, and hinder outside investors from fully grasping a firm’s actions and outcomes. Consequently, this influence extends to the methods of offerings chosen by listed companies.

The current study aims to investigate the impact of perceived blockchain-related information transparency on consumers’ intention to purchase organic food. This study examines how perceived blockchain- related information transparency, directly and indirectly, affects purchase intentions through attitudes, perceived behavioural control and subjective norms. Additionally, the study explores how blockchain-based trust moderates the influence of perceived blockchain-related information transparency on these factors and the intention to purchase organic food.

Based on the theory of planned behaviour framework and a sample of 5,326 consumers, this study uses partial least squares structural equation modelling to test the research model.

This study finds that perceived blockchain-related information transparency directly enhances consumers’ attitudes towards organic food purchase, perceived behavioural control, subjective norms and intention to purchase organic food. Additionally, perceived blockchain-related information transparency indirectly affects consumers’ intention to buy organic food through three antecedents of the theory of planned behaviour model. Notably, these indirect effects were moderated by consumers’ blockchain-based trust.

This study provides recommendations for leveraging blockchain to enhance transparency and build trust, which could boost consumer engagement and organic food purchases.

This research contributes to blockchain literature by empirically examining the role of perceived blockchain-related transparency and blockchain-based trust in consumers’ purchasing decisions regarding organic food. It provides valuable insights into the consumer-centric benefits of blockchain technology. Furthermore, this study also contributes to the literature on organic food, particularly its promotion through blockchain technology.

Drawing from agency and comprehension theories, this paper aims to examine the influence of annual report readability (ARR) on financial reporting quality (FRQ), with a focus on how information asymmetry moderates this relationship.

The study uses a sample of 467 listed firms in Vietnam from 2015 to 2021. To analyze the relationship between ARR and FRQ, this paper employs a Generalized Method of Moments (GMM) regression, incorporating information asymmetry as a moderating factor.

The research findings show that ARR has a positive and significant impact on the FRQ of Vietnamese-listed firms. This paper also finds that information asymmetry significantly and partially moderates the relationship between ARR and FRQ. Specifically, ARR can help alleviate the level of information asymmetry and contributes to improved FRQ.

From a practical perspective, this paper provides empirical evidence for managers, investors and related government departments to evaluate the effects of ARR and offers regulators a method to help improve the transparency of the stock market. More importantly, the results of this study have reference value for scholars and practitioners in developing countries like Vietnam.

From a theoretical perspective, our study adds to the growing literature on ARR, expands the scope of ARR research, elaborates on relevant economic consequences of ARR and complements the literature on the determinants of FRQ.

While the application of blockchain technology in the organic food supply chain has been increasingly recognized, the extant knowledge of how blockchain-driven traceability influences consumer perceptions and purchase intentions remains underexplored. Grounded in the stimulus-organism-response theory, this study aims to construct a moderated mediation model to examine blockchain-enabled traceability’s direct and indirect impacts on organic food purchase intention through perceived blockchain-related information transparency, considering the moderating role of blockchain-based trust.

A purposive sample of 5,326 Vietnamese consumers was surveyed using the PROCESS macro to test the proposed hypotheses.

The findings indicate that blockchain-enabled traceability significantly enhances perceived blockchain-related information transparency, which positively influences organic food purchase intention. Furthermore, blockchain-based trust was found to positively moderate both the direct effect of transparency on purchase intention and the indirect impact of traceability on purchase intention through transparency.

Practical and managerial insights for stakeholders in the organic food sector are also discussed.

These results contribute to the literature by extending the stimulus-organism-response model to the context of blockchain technology in supply chains and highlighting the critical role of trust in moderating the effectiveness of technological innovations.

This research aims at investigating how business process management capabilities (BPMC) impact the effectiveness of sustainable digital transformation (ESDT). Furthermore, it delves into the mediation of dynamic decision-making (DDM) in the relationship between BPMC and ESDT.

This research employed the hypothetico-deductive technique. The statistical database was generated from sample of 712 respondents from small and medium companies (SMEs) in Vietnam, utilizing convenience and snowball sampling methods. The two-step process utilizing structural equation modeling, supported by SmartPLS version 4.1.0.9 and AMOS 28, was employed to assess the measurement model, while SmartPLS version 4.1.0.9 was used to evaluate the structural model.

The results of the analysis emphasize significant and positive correlations between the proposed constructs related to significance and effect size. The statistical results indicated that BPMC had a significant and beneficial effect on ESDT. This relationship was partially mediated by DMM.

The salient point emphasized that practitioners should prioritize enhancing focus on BPMC and DDM, as this would significantly facilitate more comprehensive solutions, enabling SMEs to achieve optimal success in sustainable digital transformation. Policymakers and government influencers are urged to concentrate on innovative attributes and ensure a conducive environment for the implementation of innovation by enacting regulations that promote the application of digital technology.

The findings of this study will broaden scholars’ understanding of the influence of BPMC on ESDT. The originality of the research is to provide research directions for advancing studies on the role of DDM in the context of sustainable digital transformation.

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.

Restructuring swine and pork value chain plays important role in agriculture reformation of Vietnam, the top global pork-lover and swine producer worldwide. This study aims at investigating the modernization of its entire swine-to-pork value chain.

This study combines the secondary data and primary data. The secondary data included the publications, procurements, databases from both worldwide and in Vietnam. Primary data comprised the results from field-trips in March 2018 and February 2019 that used in-depth interviews with representative key persons of involving stake-holders.

The prevalence of contract farming, vertical expansion and conglomerate mergers mainly boost vertical coordination in the industry, which creates three hierarchy paradigms of governance named the full- and semi-vertically integrated model, and the formal coordinating relation institution. Consequently, consolidation has occurred and lead the swine and pork value chain toward modernization.

This study generalizes its first trends of the modernization of the swine-to-pork industry instead of provides its concreted impacts to the involved stakeholders.

Swine and pork industries retain historical and socio-political issues in Vietnam. Social problems are going to raise if number of traditional swine producers are failed in the competition from the equipped large-scale producers leading by the giant vertically-integrated contractors.

This study provides the empirical synthesis of the vertical coordination in entitle swine and pork value chain of Vietnam through combining the view of the strategic alliance of the firm and global value chain governance.