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Article
Publication date: 18 July 2022

Thac Quang Nguyen, Xuan Tung Nguyen, Tri N. M. Nguyen, Thanh Bui-Tien and Jong Sup Park

The strength and stiffness of steel deteriorate rapidly at elevated temperatures. Thus, the characteristics of steel structures exposed to fire have been concerned in recent…

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Abstract

Purpose

The strength and stiffness of steel deteriorate rapidly at elevated temperatures. Thus, the characteristics of steel structures exposed to fire have been concerned in recent years. Most studies on the fire response of steel structures were conducted at uniformly distributed temperatures. This study aims to evaluate the buckling capacity of steel H-beams subjected to different loading conditions under non-uniform heating.

Design/methodology/approach

A numerical investigation was conducted employing finite element analysis software, ABAQUS. A comparison between the numerical analysis results and the experimental data from previous studies was conducted to verify the beam model. Simply supported beams were loaded with several loading conditions including one end moment, end equal moments, uniformly distributed load and concentrated load at midspan. The effects of initial imperfections were considered. The buckling capacities of steel beams under fire using the existing fire design code and the previous study were also generated and compared.

Findings

The results showed that the length-to-height ratio and loading conditions have a great effect on the buckling resistance of steel beams under fire. The capacity of steel beams under non-uniform temperature distribution using the existing fire design code and the previous study can give unconservative values or too conservative values depending on loading conditions. The maximum differences of unconservative and conservative values are −44.5 and 129.2% for beams subjected to end equal moments and one end moment, respectively.

Originality/value

This study provides the buckling characteristics of steel beams under non-uniform temperature considering the influences of initial imperfections, length-to-height ratios, and loading conditions. This study will be beneficial for structural engineers in properly evaluating structures under non-uniform heating conditions.

Details

Journal of Structural Fire Engineering, vol. 14 no. 2
Type: Research Article
ISSN: 2040-2317

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Available. Open Access. Open Access
Book part
Publication date: 1 December 2022

Huu Minh Nguyen, Thi Hong Tran and Thi Thanh Loan Tran

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s…

Abstract

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

Details

Diversity and Discrimination in Research Organizations
Type: Book
ISBN: 978-1-80117-959-1

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Article
Publication date: 30 August 2023

Loan Hoang To Nguyen, Tri Tri Nguyen, Thanh Vu Ngoc Le and Nghia Duc Mai

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.

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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

Practical implications

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.

Originality/value

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.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 26 October 2021

Cecilia Carlorosi, Chiara Giosuè, Van Anh Le Ngoc, Alessandra Mobili, Thi Nguyen Vu Trong, Phung Nguyen Huu Long, Fausto Pugnaloni and Francesca Tittarelli

This paper presents the outcomes of the international project “Protecting Landscape Heritage: a requalification project as an instrument for the re-birth of Quang Tri Old Citadel…

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Abstract

Purpose

This paper presents the outcomes of the international project “Protecting Landscape Heritage: a requalification project as an instrument for the re-birth of Quang Tri Old Citadel in Vietnam”, achieved with scientific cooperation between the Università Politecnica delle Marche (Italy) and Hue University of Sciences (Vietnam) funded by the Italian Ministry of Foreign Affairs and International Cooperation and Ministry of Science and Technology of Vietnam. The research focuses on the Quang Tri Citadel, founded in 1809 and now in an advanced state of degradation.

Design/methodology/approach

For the purpose of rehabilitation, the wide multidisciplinary project first examined the historical context of the military model, the architectural aspects of the structure, the characterization of the existing materials, the degradation levels of different parts, and, finally, a proposal of the suggested interventions.

Findings

The original structure and geometry were extrapolated and studied. Building materials were produced with nearby raw materials. Firing temperatures of bricks ranged from 800 to 1,000 °C, hydraulic lime was supposed the binder of the mortar with a calcination temperature lower than 1,000 °C. Damage assessment was provided and after these analyses a requalification project was proposed so the cultural heritage can play a role for the future in the dialog between different cultures.

Originality/value

The requalification project achieved by an integrated analytical approach defines aspects in relation to the restoration of the structures, enabling compliance with the geometry, techniques, building materials used in the original construction and allowing its guardianship and management to align with the historical context of the architectural heritage.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 13 no. 4
Type: Research Article
ISSN: 2044-1266

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Article
Publication date: 20 December 2017

Weiwei Wan, Kensuke Harada and Kazuyuki Nagata

The purpose of this paper is to develop a planner for finding an optimal assembly sequence for robots to assemble objects. Each manipulated object in the optimal sequence is…

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Abstract

Purpose

The purpose of this paper is to develop a planner for finding an optimal assembly sequence for robots to assemble objects. Each manipulated object in the optimal sequence is stable during assembly. They are easy to grasp and robust to motion uncertainty.

Design/methodology/approach

The input to the planner is the mesh models of the objects, the relative poses between the objects in the assembly and the final pose of the assembly. The output is an optimal assembly sequence, namely, in which order should one assemble the objects, from which directions should the objects be dropped and candidate grasps of each object. The proposed planner finds the optimal solution by automatically permuting, evaluating and searching the possible assembly sequences considering stability, graspability and assemblability qualities.

Findings

The proposed planner could plan an optimal sequence to guide robots to do assembly using translational motion. The sequence provides initial and goal configurations to motion planning algorithms and is ready to be used by robots. The usefulness of the proposed method is verified by both simulation and real-world executions.

Originality/value

The paper proposes an assembly planner which can find an optimal assembly sequence automatically without teaching of the assembly orders and directions by skilled human technicians. The planner is highly expected to improve teachingless robotic manufacturing.

Details

Assembly Automation, vol. 38 no. 2
Type: Research Article
ISSN: 0144-5154

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Available. Open Access. Open Access
Article
Publication date: 2 August 2024

Ha Thi Thu Nguyen, Tri Tri Nguyen and Hien Thi Thu Nguyen

This paper studies the association between earnings opacity and corporate social responsibility disclosures of firms listed on the Vietnamese Stock Exchange.

714

Abstract

Purpose

This paper studies the association between earnings opacity and corporate social responsibility disclosures of firms listed on the Vietnamese Stock Exchange.

Design/methodology/approach

We utilize a dataset comprising a sample of all listed Vietnamese firms for the period of 2014–2022. Data regarding corporate social responsibility information are gathered manually. Following Dechow et al. (1995), Kothari et al. (2005) and Bhattacharya et al. (2003), earnings opacity is measured by using three proxies, including abnormal accruals, earnings smoothing and loss avoidance. Our hypothesis was tested via ordinary least squares (OLS) regressions. To address endogeneity problems, we use the two-stage instrumental variable method (IV-2SLS) as well as the generalized method of moments (GMM) to ensure the robustness of our results.

Findings

We find that earnings opacity is positively related to corporate social responsibility disclosures. Cross-sectional analyses indicate that managers of firms disguise their opportunistic behaviour by disclosing more information about corporate social responsibility. The evidence also shows that firms experience long-run underperformance when having higher earnings opacity and greater sustainability disclosures. Our results remain robust even after correcting for endogeneity using the IV approach and the GMM method.

Practical implications

Evidence from this study can serve as a warning signal to the investment community, highlighting that some methods aimed at enhancing a firm’s corporate social responsibility disclosures might be used to obstruct other unethical activities. Moreover, the results of this study can help regulators gain a better comprehension of firms' reporting patterns concerning corporate social responsibility initiatives. It should not only reform the corporate social responsibility regulation but also impose stronger litigation for firms to enhance the quality of corporate social responsibility disclosures.

Originality/value

We are the first to present evidence regarding the relationship between earnings opacity and corporate social responsibility disclosure in Vietnam.

Details

Journal of Economics and Development, vol. 26 no. 4
Type: Research Article
ISSN: 1859-0020

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Article
Publication date: 12 January 2022

Tri Tri Nguyen, Chau Minh Duong and Nguyet Thi Minh Nguyen

In this paper, the authors examine the association between conditional conservatism and deviations of the first digits of financial statement items from what are expected by…

318

Abstract

Purpose

In this paper, the authors examine the association between conditional conservatism and deviations of the first digits of financial statement items from what are expected by Benford's Law.

Design/methodology/approach

This research uses data of companies listed on the London Stock Exchange. The authors measure deviations of first digits from Benford's Law following Amiram et al. (2015) and firm-year conditional conservatism following previous studies (Basu, 1997; Khan and Watts, 2009; García Lara et al., 2016). The authors use multiple regressions to provide evidence for their hypothesis.

Findings

The results show that conditional conservatism is positively associated with deviations from Benford's Law. The findings are robust across different measures of deviations and conditional conservatism. Also, the authors find that the relationship between deviations from Benford's Law and conditional conservatism is more pronounced for firms with debt issuance, and for leveraged firms facing financial distress. Next, the authors’ analyses confirm previous evidence by showing that the first digits of financial statement items of UK listed companies conform to Benford's Law at the firm-specific level and the market level, and deviations of income statements are larger than those of balance sheets and cash flow statements.

Research limitations/implications

The research makes significant contributions to the literature. First, this is the first study that provides empirical evidence suggesting that conditional conservatism may be a source of deviations from Benford’s Law. Second, the authors provide evidence confirming previous US findings (e.g. Amiram et al., 2015) showing that the distributions of first digits of financial statement items of UK listed companies also conform to Benford's Law.

Practical implications

The authors’ findings have implications for auditors. Auditors should be aware of “false positive” for material misstatements when using Benford's Law as a risk assessment procedure. While both conditional conservatism and earnings management are related to deviations from Benford's Law, conservatism-related biases could indicate less audit risks.

Originality/value

The authors provide new and original evidence suggesting that conditional conservatism is related to deviations from Benford's Law.

Details

Journal of Applied Accounting Research, vol. 23 no. 5
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 1 October 2005

Georgios I. Zekos

Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to…

2732

Abstract

Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to control activities on its territory, due to the rising need to find solutions for universal problems, like the pollution of the environment, on an international level. Globalisation is a complex, forceful legal and social process that take place within an integrated whole with out regard to geographical boundaries. Globalisation thus differs from international activities, which arise between and among States, and it differs from multinational activities that occur in more than one nation‐State. This does not mean that countries are not involved in the sociolegal dynamics that those transboundary process trigger. In a sense, the movements triggered by global processes promote greater economic interdependence among countries. Globalisation can be traced back to the depression preceding World War II and globalisation at that time included spreading of the capitalist economic system as a means of getting access to extended markets. The first step was to create sufficient export surplus to maintain full employment in the capitalist world and secondly establishing a globalized economy where the planet would be united in peace and wealth. The idea of interdependence among quite separate and distinct countries is a very important part of talks on globalisation and a significant side of today’s global political economy.

Details

Managerial Law, vol. 47 no. 5
Type: Research Article
ISSN: 0309-0558

Keywords

Available. Open Access. Open Access
Article
Publication date: 20 September 2024

Thi My Danh Le, Huu Tri Nguyen Do, Kieu My Tran, Van Trung Dang and Bao Khanh Hong Nguyen

This study combines the TAM and UGT frameworks to investigate how Vietnamese students' views of ChatGPT and intrinsic needs affect their intentions to use it for education (via…

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Abstract

Purpose

This study combines the TAM and UGT frameworks to investigate how Vietnamese students' views of ChatGPT and intrinsic needs affect their intentions to use it for education (via variables including perceived ease of use, perceived usefulness, novelty, information seeking and academic content creation). We will employ TAM theory (Davis, 1989) and UGT theory to elucidate university students' motivations for utilising ChatGPT in Vietnam. Simultaneously, we aim to address the limitation stemming from data uniformity. Our research will make a substantial contribution to the understanding of researchers regarding the use of ChatGPT and its varied consequences as it grows and develops.

Design/methodology/approach

This study was conducted at a private university in Vietnam with an estimated population of 15,000 students. One of Vietnam’s top private information technology institutions requires its students to use a variety of information and communication technologies (ICTs) on a regular basis to facilitate and enjoy their academic pursuits (Ngo, 2024; Nguyen). Students who are familiar with ChatGPT and have access to it for educational purposes are the ones that were chosen. This research is a quantitative study that utilises primary data through a survey method. Participants answered a questionnaire online through the Google Form platform sharing via social media platforms from October to December 2023. The questionnaire was divided into two sections: the first contained screening questions and demographic information and the second had five-point Likert-scale questions that measured the study’s components. Two screening questions are used to separate out the intended responders. (i.e. “I have heard the name ChatGPT” and “I know about ChatGPT”) were set to find whether the participants had any knowledge of ChatGPT. If participants were unaware of ChatGPT, their responses were not included in the study. A total of 283 responses were received. The participant’s demographic information is shown in Table 1. It is believed that a sample size of more than 200 provides adequate statistical power for data analysis in structural equation modelling. It is evident that the 283-sample size in this study is adequate to evaluate the research hypothesis and the fitting model. 42.9% of the 283 research samples were made up of men, while 57.1% were women. Business administration accounted for 40.1% of survey respondents, followed by information technology (25.2%) and English language (14.5%). The average ChatGPT usage time of respondents was 56 min in a single use. The study sample’s average age is 20–72 years old.

Findings

The present study contributes to the existing AI chatbot literature in the educational industry in several ways. First, this study addresses a gap in the literature by investigating the factors that influence students’ ITU ChatGPT for educational purposes in Vietnam. Using the extended model, we investigated factors influencing students’ intentions to use ChatGPT. It integrates three motive factors of the UGT (ACT, IS and N) with the core factors of TAM (PeoU and PU). The integrated framework’s findings indicate that in a Vietnamese educational setting, ChatGPT is a novel technology that should be considered in conjunction with PU and PEoU.

Research limitations/implications

First, only Vietnamese students make up the research sample. To increase the relevance of the findings, it is advised that future research look at the study model in various geographic regions. Second, the present investigation’s constraints arise from the lack of clarity about the Chat GPT version utilised by the respondents, specifically whether it was the free or premium edition. Furthermore, the limited duration of the survey presents an obstacle to gathering thorough data. Due to their reliance on the particular features and functionalities of the Chat GPT version used, these restrictions may have an effect on the researcher’s objectivity. Furthermore, the limited survey time may curtail the coverage of the collected answers, particularly considering that our survey predominantly focuses on business administration students, thus limiting the diversity and richness of the gathered data. We recommend that future studies should conduct comparative research between different versions of GPT Chat, including free and paid variants that can provide valuable insights into potential differences in performance and results. Such analysis can provide a deeper understanding of the strengths and limitations of different GPT Chat versions. Third, because the study focused on behavioural intention, actual usage and post-usage behaviour may not be covered by the findings. To gain a deeper understanding of users' actual behaviour, we suggest doing research on their usage and post-usage behaviours.

Practical implications

The findings will assist service providers and legislators in determining critical variables and influencing students' incentives to use ChatGPT in educational settings that use constructivist teaching methods. As a result, the information will assist service providers in creating AI chatbots that are more user-friendly, visually appealing, efficient, safe and convenient for education. Governments, in conjunction with service providers, have the potential to significantly accelerate the adoption of AI-based chatbots by highlighting their ethical and sustainable use. The findings demonstrate that students' ITU towards ChatGPT is substantially impacted by PU and PEoU. It is recommended that service providers emphasize the advantages and ease of use of AI chatbots in order to draw new clients. Additionally, in order to promote ChatGPT or related technologies, marketers should concentrate on raising the technology’s perceived novelty value. This is because people are open to new technologies as long as they believe they are interesting and innovative.

Originality/value

ChatGPT is an advanced AI-powered chatbot that has the potential to advance and revolutionize the learning and teaching process. This study attempted to look at the elements that lead students to want to use ChatGPT from an academic standpoint by combining the UGT and TAM. For practitioners, academics and educators, the findings provide a solid knowledge of and encouragement for the sustainable use of such AI tools. Despite having important practical consequences, the study contains a number of limitations that indicate possible research gaps that should be filled by further investigation.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

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Article
Publication date: 17 January 2022

Thu Trang Thi Ngo, Hong Quan Nguyen, Timothy Gorman, Quang Ngo Xuan, Phuong Lan Thi Ngo and Ann Vanreusel

Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management…

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Abstract

Purpose

Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management infrastructure for irrigation and salinity protection. This study assessed the impact of one such project, the Ba Lai dam in Ben Tre province, on the livelihoods of aquaculture farmers.

Design/methodology/approach

This study uses the Sustainable Livelihoods Framework to assess the impact of the Ba Lai dam on the livelihood capitals of 18 farming households in four communes, located both upstream and downstream of the dam.

Findings

The authors find that, apart from some positive effects, the dam has also brought negative environmental consequences, such as increased water pollution. The authors also find that farmers have responded to the changes by adapting their livelihood practices.

Research limitations/implications

The samples were relatively small, encompassing four communes in Ben Tre province. On the other hand, this case study is instructive to the many ongoing infrastructure projects in the Vietnamese Mekong Delta.

Social implications

The project have caused an increase in water-related social conflict.

Originality/value

The case of the Ba Lai dam provides a cautionary example for infrastructure-based water management plans, both in Viet Nam and more broadly. The study suggests the need to strengthen community participation and prioritize impacts of farmers' capital assets when constructing water management infrastructure for climate change adaptation.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 13 no. 3
Type: Research Article
ISSN: 2044-0839

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