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This study aims to analyze the link between earnings pressure and R&D cut as well as the moderating effects of family control and debt.

In total, 6,130 firm-year observations of Taiwanese-listed firms were used to test the hypotheses by using a panel data regression with fixed effects estimation.

The study reveals that earnings pressure is positively related to R&D cut, and this relationship can be softened when having the presence of family control and debt.

This study is conducted based on some conditions: data collection comes from a single source, earnings pressure mainly comes from analysts, R&D intensity is significant among industries, debt is a given condition to managers. Future studies, thus, are suggested to use other approaches to have further information and extend the knowledge without these conditions.

Under the pressure of meeting analyst forecast, managers have more opportunities to flourish their priority on improving temporary profits rather than implementing R&D investments with costly budget but unpredictable outcomes. In addition to responding to the positive effect of earnings pressure on trimming long-term corporate investments, this study also found some corporate governance mechanisms to soften the managerial short-termism behavior.

The findings partially contribute to broadening the existing knowledge base on the impact of earnings pressure on corporate activities and how some mechanisms serve as moderators.

This paper aims to examine the management status quo of archaeological heritage in Vietnam seen in the case of Vuon Chuoi, a complex of Bronze Age sites located in Central Hanoi, which has been believed to be Hanoi’s first human settlement. Like other archaeological sites located in urban areas, this site has been under threat of destruction caused by land encroachment pressure. Although researchers have long waged a campaign for preservation, the dissensus among key stakeholders and the dispute over responsibility have left this site at the heart of an interminable polemic over legislation.

This research utilises a qualitative approach, and the primary data were collected throughout multiple field trips in 2019 and 2020. Several open-ended interviews were conducted with various state and nonstate actors involved in the Vuon Chuoi Complex’s management process. The discussion was also supported by analysing related legal documents retrieved from national archives and official online directories.

This paper dissects the current legislative and administrative framework applied in governing heritage in general and archaeological sites in Vietnam, in particular. The results indicate that existing flaws in Vietnam’s legal system are detectable, and the unsystematic organisation has led to deferment of the decision-making processes. Also, there is an apparent difference found in the attitude of the bodies in charge toward the treatment of listed and unlisted sites.

This research outlines that in the wake of urbanisation and industrialisation in Vietnam, a consensus among key stakeholders and an inclusive legal system are required to help preserve archaeological sites in urgent need of attention. Although several Vietnamese laws and regulations have been put into practice, they have shown critical barriers and gaps in conserving Vietnamese cultural heritage.

This research examines how bank competition and corporate social responsibility (CSR) affect the stability of Vietnamese commercial banks.

Utilizing data collected from 24 commercial banks spanning the period from 2015 to 2022, the paper employs the two-step system generalized method of moments (SGMM) regression method to find the impact of competition and CSR on commercial banks’ stability in Vietnam.

The key findings are (1) increased competition boosts commercial bank stability; (2) economic and environmental CSR initiatives adversely affect bank stability, while social CSR has a positive impact; (3) seven other factors are also identified to enhance bank stability, including bank size, cost management efficiency, independent management, inflation, gross domestic product (GDP) growth, monetary policy and volatility time.

Prior studies have not concurrently incorporated both CSR and bank competition in their investigations of bank financial stability. Specifically, the comprehensive components of CSR remain underexplored, with a predominant focus on its environmental dimension. This research stands out as one of the few endeavors scrutinizing the influence of competition and CSR on commercial bank financial stability in Vietnam, with a detailed investigation of all three components of CSR.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2024-0316

This paper aims to study unstructured-partial element equivalent circuit (PEEC) method for modelling electromagnetic regions with surface impedance condition (SIBC) is proposed. Two coupled circuits representations are used for solving both electric and/or magnetic effects in thin regions discretized by a finite element surface mesh. The formulation is applied in the context of low frequency problems with volumic magnetic media and coils. Non simply connected regions are treated with fundamental branch independent loop matrices coming from the circuit representation.

Because of the use of Whitney face elements, two coupled circuits representations are used for solving both electric and/or magnetic effects in thin regions discretized by a finite element surface mesh. The air is not meshed.

The new surface impedance formulation enables the modeling of volume conductive regions to efficiently simulate various devices with only a surface mesh.

The propagation effects are not taken into account in the proposed formulation.

The formulation is original and is efficient for modeling non simply connected conductive regions with the use of SIBC. The unstructured PEEC SIBC formulation has been validated in presence of volume magnetic nonconductive region and compared with a SIBC FEM approach. The computational effort is considerably reduced in comparison with volume approaches.