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The purpose of this paper is to provide a systematic review of empirical evidence on the labour market effects of health insurance from the supply side.

The study covers the largest peer-reviewed and working paper databases for labour economics and health studies. These include Web of Science, Google Scholar, Pubmed and the most popular economics working paper sources such as NBER, ECONSTOR, IDEAS, IZA, SSRN, World Bank Working Paper Series. The authors follow the PRISMA 2009 protocol for systematic reviews.

The collection includes 63 studies. The outcomes of interest are the number of hours worked, the probability of employment, self-employment and the level of economic formalisation. The authors find that the current literature is vastly concentrated on the USA. Spousal coverage in the USA is associated with reduced labour supply of secondary earners. The effect of Medicaid in the USA on the labour supply of its recipients is ambiguous. The employment-coverage link is an important determinant of the labour supply of people with health problems and self-employment decisions. Universal coverage may create either an incentive or a disincentive to work depending on the design of the system. Finally, evidence on the relationship between health insurance and the level of economic formalisation in developing countries is fragmented and limited.

This study reviews the existing literature on the labour market effects of health insurance from the supply side. The authors find a large knowledge gap in emerging economies where health coverage is expanding. The authors also highlight important literature gaps that need to be filled in different themes of the topic.

This is the first systematic review on the topic which is becoming increasingly relevant for policy makers in developing countries where health coverage is expanding.

This study aims to reveal the impact mechanism of franchisor-owned resources, franchise relationship quality and franchisee's dynamic capabilities on franchisee performance, with the moderating role of cultural sensitivity.

The sample consisted of 290 middle managers and team leaders at 113 hotels and food and beverage settings participating in the international- and domestic franchises in Ho Chi Minh City, Vietnam. A partial least squares structural equation model (PLS-SEM) is used to analyse the data.

The result reveals that franchisor-owned resources, franchise relationship quality and franchisee's dynamic capabilities significantly impacted franchisee performance. Furthermore, cultural sensitivity has a beneficial role in the effect of franchise relationship quality on franchisee performance.

This study develops an integrated analytical framework of franchisee performance from the franchisee's perspective, contributing to integrating international business theory in franchising studies, namely the resource-based view, dynamic capability view and relationship-marketing theory.

In response to increasing concerns about climate change and evolving public policies, consumer behaviour and attitudes are shifting towards the adoption of renewable energy solutions like photovoltaic (PV) panel systems. This study aims to address this shift by developing a conceptual framework grounded in the Unified Theory of Acceptance and Use of Technology and Diffusion of Innovation theory. The framework identifies and analyses the factors influencing Vietnamese consumers’ decisions to install PV panels, focusing on the roles of consumer innovativeness, government incentives and social influence. By examining these dynamics, this study offers insights to inform policy in promoting renewable energy adoption.

Data from 339 Vietnamese households were analysed using SmartPLS 3.0 to test the proposed hypotheses. A structured questionnaire survey focused on consumer innovativeness, government incentives and social influence. The partial least squares structural equation modelling approach was used to evaluate the relationships between constructs.

The findings indicate that consumer innovativeness significantly predicts knowledge, sustainable lifestyles and attitudes towards solar PV panels. Moreover, household attitudes are influenced by government incentives and knowledge, but not by sustainable lifestyles. Crucially, the intention to install solar PV panels among Vietnamese households is positively affected by facilitating conditions, government incentives and social influence.

The results can assist government officials and policymakers in emerging markets in devising strategies to alleviate environmental burdens and facilitate a shift towards sustainability. Furthermore, by understanding the factors impacting the residents’ intention, public communication can be improved to raise awareness of environmental concerns and sustainable lifestyles, which results in the encouragement of the purchase and installation intention of solar panels.

This paper aims to examine the role of antecedents such as corporate social responsibility (CSR) and entrepreneurial orientation in the chain effect to knowledge sharing among members of Cai Luong theatre companies in the Vietnamese context. Knowledge sharing contributes to the depth of the knowledge pool of both the individuals and the organization.

The relationships among the constructs in the research model were established through structural equation modelling (SEM)-based analysis of cross-sectional data from 226 respondents of Cai Luong theatre companies in Vietnam.

From research findings emerged the empirical proof for the positive effect of CSR on entrepreneurial orientation, which, in turn, contributes to the sharing of knowledge among theatre members.

Research findings increase the breadth of knowledge management literature through the role of CSR and entrepreneurial orientation as activators of knowledge sharing.

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

By adopting the theory of planned behaviour, this study aims to provide insights into how entrepreneurial education (EE) contributes to the entrepreneurial process, especially entrepreneurial behaviour (EB).

The research used a sample of 2,566 students from 16 universities in Vietnam. The conceptual framework’s coefficient paths underwent testing using structural equation modeling, and the mediation effects were determined using the PROCESS bootstrapping method.

The study revealed that EE directly influences EB in Vietnam, despite having no direct effect on entrepreneurial intention (EI). In addition, EE indirectly influences EI and EB through enhancing attitude towards entrepreneurship and perceived behavioural control.

These findings suggest that policymakers should consider the value of investing in EE programmes as a means of promoting EB. Offering students opportunities to engage in real-life entrepreneurial activities, such as business plan competitions, internships with local start-ups and access to mentorship from established entrepreneurs, can play a pivotal role in their translating knowledge into action. This practical approach can significantly contribute to the development of an entrepreneurial ecosystem in Vietnam.

While many studies have investigated the influence of EE on EIs, there is a lack of research on the behavioural outcomes of such education. Furthermore, the findings regarding the EE–EI relationship are inconsistent. Therefore, this study provides valuable insights into how EE can foster the intention and behaviour to engage in entrepreneurship.

This study aims to solve problems of detecting copy-move images. With input images, the problem aims to: Confirm the original or forgery of the images, evaluate the performance of the detection and compare the proposed method’s effectiveness to the related ones.

This paper proposes an algorithm to identify copy-move images by matching the characteristics of objects in the same group. The method is carried out through two stages of grouping the objects and comparing objects’ features. The classification and clustering can improve processing time by skipping groups of only one object, and feature comparison on objects in the same group improves accuracy of the detection. YOLO5, the latest version of you only look once (YOLO) developed by Ultralytics LLC, and K-means are applied to classify and group the objects in the first stage. Then, modified Zernike moments (MZMs) and correlation coefficients are used for the features extraction and matching in the second stage. The Open Images V6 data set is used to train the YOLO5 model. The combination of YOLO5 and MZM makes the effectiveness of the proposed method for copy-move image detection with an average accuracy of 94.26% for images of benchmark and MICC-F600 and 95.37% for natural images. The outstanding feature of the method is that it can balance both processing time and accuracy in detecting duplicate regions on the image.

The problem is then solved by doing the following steps: Build a method to detect objects and compare their features to find the similarity if they are copy-move objects; use YOLO5 for the object detection and group the same category objects; ignore the group having only one object and extract the features of the other groups by MZMs; detect copy-move regions using K-means clustering; and calculate and compare the detection accuracy of the proposed method and related methods.

The main contributions of this paper include: Reduce the processing time by using YOLO5 in objects detection and K-means in clustering; improve the accuracy by using MZM to extract features and correlation coefficients to matching them; and implement and prove the effectiveness of the proposed method for three copy-move data sets: benchmark, MICC-F600 and author-built images.

This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.

The research model includes seven independent variables, namely organizational culture, competitive pressure, employee's awareness, readiness of the information technology systems, organization's mindfulness, alignment of the organization’s strategy and top management support, which affect digital transformation in accounting. Besides, the research model proposed to examine the relationship between digital transformation in accounting and accounting information quality. The paper uses a survey (with 253 respondents) and applies exploratory factor and regression analysis to examine Vietnamese SMEs.

This paper aims to examine the antecedents of the digital transformation in accounting and its positive impact on the accounting information quality. The research results highlight three factors: the organization's mindfulness, alignment of the organization’s strategy and top management support. In the SMEs, top management may be the one, so the top management in SMEs has a strong influence on the digital transformation in accounting.

There are small sample sizes and not yet guaranteed to cover all business areas of Vietnamese SMEs. Control variables will be added to the research model to evaluate, such as firm size, operation time, sex of top management and age of top management.

The results of this paper provide practical insights into the digital transformation in accounting for business managers, researchers and other stakeholders. Vietnamese SMEs should communicate and educate employees and spend resources to improve the information technology system. It helps to improve the financial accounting quality for SMEs.

To the best of the authors’ knowledge, this study is the first to examine factors affecting digital transformation in accounting and the relationship between digital transformation in accounting and the financial accounting quality of SMEs in Vietnam.

This study aims to answer two questions: do self-efficacy and outcome expectations serial mediate the effect of entrepreneurial education (EE) on the intention to start a business? and how can the social cognitive career theory explain entrepreneurial intention (EI)?

This study is based on the social cognitive career theory to examine the effect of EE on start-up intention via self-efficacy and outcome expectations by a serial mediation model. A sample of 1,232 students in Vietnam and the structural equal modelling method was used to test the hypotheses.

The results of this study reveal that entrepreneurial self-efficacy (ESE) significantly mediates the effect of EE on the intention to start a business. Similarly, entrepreneurial outcome expectations (EOEs) mediate the association between EE and EI. Especially, the results of serial mediation analysis show that ESE and EOEs serially mediate the EE–intention relationship.

Under a new perspective of social cognitive career theory, the current study is expected to contribute to clarifying the gap in the relationship between EE and EI. In addition, this study also contributes to investigating the antecedents of ESE and outcome expectations and providing empirical evidence supporting the relevance of social cognitive career theory in explaining EI.

This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.

The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.

Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.