488 research outputs found

    Trade liberalisation and intra-household poverty in Vietnam: a q2 social impact analysis

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    Following extensive economic and market reforms and more than a decade of negotiations, Vietnam became the latest country to accede to the World Trade Organization in November 2006. While it is expected that greater liberalisation will boost Vietnam’s economic growth and contribute to the country’s ongoing transition towards a market economy, there are concerns about potentially negative impacts on vulnerable sectors of the population, including remote rural populations, women and children. In order to explore the possible impacts of Vietnam’s trade liberalisation on children in poor communities, this paper examines key mediating factors that impact child welfare and the ways that trade liberalisation could affect these variables. It focuses on three key aspects of child well-being – child work (domestic and extra-household), educational attainment and health status. It applies a mixed methods approach: econometrics analysis using data from the first wave of the Young Lives Vietnam longitudinal survey on childhood poverty combined within in-depth qualitative analysis of two key agricultural commodity sectors, aquaculture and sugarcane, that are expected to be significantly impacted by Vietnam’s integration into the world economy. Our main quantitative findings point to significant differences in child well-being outcomes based on ethnicity, household poverty status and vulnerability to declining living standards, parental (especially maternal) education levels, children’s involvement in work activities, and access to public services. Our qualitative findings highlight the implications of caregivers’ shifting time inputs to productive and care economy work on child well-being, familial coping strategies in the context of economic shocks, the importance of social capital in mediating economic opportunities as well as differences in livelihood patterns among majority and minority ethnic groups. The paper concludes by discussing why mixed methods research can play an important role in focusing greater policy attention on the linkages between economic globalisation and children’s experiences of poverty.Vietnam; Intrahousehold dynamics; Trade liberalisation; q2 analysis; Young lives;

    APPLICATION OF THE MODEL 5E TO DESIGN A TEACHING PLAN FOR THE TOPIC “WHAT ARE THE CHARACTERISTICS OF WATER?” IN 4TH GRADE SCIENCE SUBJECT OF VIETNAM IN STEM EDUCATIONAL ORIENTATION

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    STEM education is an educational model based on the interdisciplinary integration of science, technology, engineering and mathematics to solve real-life problems (Bentley et al., 2022; Kaleci & Korkmaz, 2018). When implementing STEM education in primary schools, there are many different approaches: discovery model, engineering design model, 5E, 6E, TRIAL model (Chacko et al., 2015; Kaleci & Korkmaz, 2018; Matsuura & Nakamura, 2021; Stohlmann et al., 2012). The selection of a model to apply appropriately is important, depending on the student, the actual teaching conditions, the teaching content, etc. The article analyzes the content of Science in primary school, teaching practice in Vietnam and illustrates the design of a specific teaching plan for grade 4 students on the basis of applying the model 5E to organize STEM education-oriented teaching in order to provide teachers with an approach when designing science teaching plans for primary school students.  Article visualizations

    Applying the Unified Theory of Acceptance and Use of Technology (UTAUT) in Investigating Online Impulsive Buying Behavior of Vietnamese Consumers

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    Based on The Theory of Adoption and Use of Technology (UTAUT) (Venkatesh et al., 2003), this study builds a research model regarding the Factors affecting Vietnamese consumers' online impulsive buying behavior. The multiple regression results reveal that Performance Expectancy, Effort Expectancy, Social Influence, and Online Buying Intention play a crucial role in amplifying the development of online impulsive buying behavior in Vietnam. Keywords: buying behavior, online buying, impulsive buying behavior, compulsive buying behavior, UTAUT, Vietnam DOI: 10.7176/EJBM/13-6-19 Publication date:March 31st 2021

    Accounting information quality in emerging markets: Conservatism in financial reporting of Vietnamese firms in the context of international economic integration

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    We test conservatism in financial reporting of Vietnamese listed firms over the period of 2005-2014. We find that Vietnamese financial statements ensure conservatism’s specifications consisting of asymmetric gain and loss recognition timeliness and asymmetric persistence of earnings changes. We further find that the degree of conservatism has increased significantly over the post-crisis economic restructuring period. The findings provide empirical evidence to the improved quality of accounting information in Vietnam. © 2016, Econjournals. All rights reserved

    The impact of financial statement disclosure on conservatism in financial reporting: Evidence from Vietnam

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    The aim of this paper is to test the impact of financial statement disclosure on conservatism in Vietnamese financial statements. I use inter-earning announcement period returns and fiscal year returns to serve as economic news reflected in earnings during the financial statement disclosure period and prior to the financial statement disclosure period. I test conservatism in financial reporting of Vietnamese listed non-financial firms over the period of 2005-2015 using the two returns measures in succession. I find that conservatism principle is only ensured within the audited financial statement disclosure period. The findings have implications for our understanding of the role of auditors as well as rules and regulations of financial statement disclosure in improving the quality of accounting information. © 2016, Econjournals. All rights reserved
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