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This research aims to investigate how emerging destinations cope with digitalization of information, where they are in the process and how digitalization of information takes place in destination marketing organizations (DMOs). As a case for emerging destinations that must deal with the negative consequences of the digital divide, the Vietnamese Mekong Delta (VMD) will be examined. A new framework, solutions in general, and potential innovative approaches will be presented.

A mixed methods approach was used. Firstly, a content analysis comprising 68 criteria to examine 10 destination websites was conducted to evaluate the performance of provincial destination websites of VMD. Secondly, the authors interviewed five managers from VMD DMOs to reveal the strategy, status quo and their challenges with digitalization.

Some digitalization is evident in VMD DMOs, with the digitization of tourist information provision developing from analog formats to digital modes. The content analysis of the websites shows that provincial destination websites of VMD perform well with regard to communication but need improvements for transaction, and especially relationship aspects. Emerging destinations like VMD DMOs are reaching the second or third level in the digitalization process. Yet they face challenges with human and financial resources.

This research provides recommendations concerning destination website performance, the process of digitalization and how to promote digitalization and apply more digital instruments to move to the next stages of destination digitalization. Also, suggestions on how to overcome existing challenges/barriers in similar areas of the world are provided.

A new, extended more granulated version of the digitalization framework by Karpova et al. (2019) has been developed. The new model acknowledges the continued importance of printed information, provides information about the sequence of steps how to implement website dimensions, and which instruments are realistic to implement in different levels of digitalization considering the challenges and barriers developing destinations face.

This study aims to investigate specific professional competencies of teachers to implement education for sustainable development (ESD) in the contexts of Vietnam.

The authors carried out a Delphi study with eight ESD experts in Vietnam to collect their expertise viewpoints regarding teachers’ ESD professional competencies.

In total, 13 competencies related to three dimensions (content knowledge/cognitive, pedagogical and pedagogical content knowledge, motivation and volition) were highlighted by ESD experts.

The proposed teachers’ competencies were based on the ideas of a small group of experts, and the results need to be tested, refined and confirmed by further work. Besides, in this study, we have not defined the levels of achievement for each competency as well as developed assessment tools.

The specific professional competencies for teachers can be considered as a foundation for developing educational offers focusing on promoting the specific teachers’ professional competencies in basic ESD training.

Studies on educators’ professional competencies for ESD mostly were conducted in western countries. However, competencies do not exist independently; instead, they should be considered in specific contexts of teaching, school, culture and society. This research is among one of the first studies that contextualizes teachers’ competencies in a non-western context.

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.

Vietnam’s 11th National Party Congress prioritised integration, modernisation and industrialisation as the new key orientations for Vietnam. It outlined Vietnam’s integration with the world, not only economically, but also in terms of the social, cultural, educational, scientific and technological areas that can support social and economic development and sustainability. Vocational education has been recognised as pivotal to the nation’s sustainable workforce development and transformational changes. The purpose of this paper is to analyse how foreign approaches and practices have been filtered and appropriated to bring about sustainable development and transformational changes for Vietnamese vocational education.

The paper is derived from a study that involves documentary analysis, observation and semi-structured interviews with vocational learners and staff across three different vocational education and training (VET) sites in Vietnam. The overall study includes three vocational education providers and 22 participants altogether, but this paper involves observation and semi-structured interviews with eight participants, including one leader, two teachers and five students. It focusses on a Germany-funded vocational college in the northern central area of Vietnam that came under the management of the Ministry of Labour, Invalids and Social Affairs, and the local province where the college located.

The findings of the study show a critical need to develop a new “Vietnamese VET pedagogy” that filters international influences and flexibly and creatively combines them with the existing local pedagogy. To meet the local and global demands and bring transnational changes for Vietnamese vocational education, new VET pedagogies need to align with both Vietnamese historical and political situations, especially the emergent demands of the open market socialist economy and to capitalise on international influences – Confucian, French, Soviet and Western. Such a balance will ensure Vietnam makes use of both international forces and local strengths for sustainable development and transformational changes rather than passive dependence on foreign practices.

The research provides valuable insights into the appropriation of foreign practices and principles in Vietnamese vocational education. However, it focusses only on three vocational education sites in central Vietnam. Further studies with larger scale of participants and across a variety of vocational education settings including public and private institutions, community centres and family workshops will offer broader findings related to this important topic.

The study suggests practical implications for institutions to deal with the challenges associated with the adaptation of international forces into the vocational education context in Vietnam. It outlines the transformational changes in pedagogical practices related to the increased requirement to move from the traditional didactic teaching to more self-directed learning, to meet the requirements of a modern vocational education system.

This study provides unique insights into the practices and challenges of filtering foreign VET practices and principles to bring about transformational changes in Vietnamese vocational education. It, therefore, responds to the paucity of literature in this area. In addition, it examines internationalisation in Vietnamese VET, an under-researched area in the field of internationalisation of education as most of the literature in this field concentrates on the higher education sector.

The paper aims at providing insights on the relationship between capital structure and performance of the firm by employing meta-analytical approach to obtain a synthesized result out of controversial studies as well as the sources for such inconsistency.

Using secondary data, the analysis is divided into two main parts with concerns to the overall strength of the relationship, the effect size and the potential paper-specific characteristics influencing the magnitude of impacts between leverage and firm performance (moderators of the relationship). Overall, a total number of 32 journals, reviews and school presses were selected besides online libraries and publishing platforms. There were 50 papers with 340 studies chosen from 2004 to 2019, of which data range from 1998 to 2017.

Using Hedges et al. (1985,1988), descriptive and quantitative analysis have been conducted to confirm that corporate performance is negatively related to capital decisions, which inclines toward trade-off model with agency costs and pecking order theory. The estimation induces rather small effect size that implies sufficiently large sample size to be effectively investigated. In terms of moderator analysis, random-effects meta-regression models of three different techniques are used to increase the robustness in research findings, showing statistically significant elements as publication status, factor of industry and proxy of firm performance.

This paper is one of the first papers presenting meta-analysis in capital structure and performance for two languages, Vietnamese and English, providing a consistent result with previous worldwide papers.

This study aims to consider the anti-money laundering/combating of financing of terrorism (AML/CFT) regime that applies to microfinance institutions (MFIs) and microfinance programmes and projects (MFPs) in Vietnam to identify ways in which to improve the alignment between financial inclusion and financial integrity objectives in relation to this sector.

This doctrinal study is informed by the Financial Action Task Force mutual evaluation methodology.

The AML/CFT regulatory framework for MFIs/MFPs is inadequate but improving. The money laundering and terrorist financing risks posed by microfinance are low and so is the capacity of many providers to comply with AML/CFT obligations. Given the low risk, there is space to simplify AML/CFT requirements for this sector in a manner that will better align financial inclusion and financial integrity policy objectives.

This paper considers the implementation of AML/CFT obligations of MFIs/MFPs based on existing studies as well as own research relating to compliance and supervisory practices. Further empirical studies to determine for the whole microfinance sector could provide a more granular understanding of crime risks and compliance capacities in the sector.

AML/CFT regulators in Vietnam can take concrete steps to simplify the AML/CFT due diligence obligations of MFIs/MFPs and support these institutions to formalise and implement appropriate AML/CFT measures.

MFIs/MFPs play a vital socio-economic role by providing financial services to the poor. Appropriate AML/CFT control measures can enable these providers to continue providing these services while strengthening economic formalisation and integrity goals of the government.

The paper provides novel supervisory perspectives on the AML/CFT regime in relation to MFIs/MFPs.

The purpose of this paper is to analyze the Vietnamese laws and practices concerning the confiscation of proceeds of crime, especially in view of Vietnam’s obligations to meet the international standards on money laundering and terrorist financing, set by the Financial Action Task Force and relevant international conventions that Vietnam ratified. To limit the scope of this paper, the analysis focuses on the confiscation of proceeds of domestic crimes that do not require international legal assistance. This paper concludes with recommendations for improving the legal framework on criminal asset recovery in Vietnam.

This is a doctrinal study that considers the applicable legal framework. This study is supported by brief case studies of major cases involving the confiscation of proceeds of crime.

Vietnam has a functioning asset confiscation regime but gaps in the law, lack of financial investigation expertise and lack of focused investigative attention on asset preservation and confiscation are hampering its effectiveness. The key gaps can easily be closed with appropriate amendments to the law. These reforms should be combined with a dedicated skills development program to produce sufficient number of financial investigation experts and criminal asset management experts to support the regime. The training should extend to judicial officers to ensure an appropriate understanding of the asset confiscation law. Reforms such as these should follow on a comprehensive review of Vietnam’s law and practices relating to the confiscation and forfeiture of criminal assets. This review should extend to assets linked to the financing of terrorism and proliferation to ensure that Vietnam has a comprehensive regime to deal with criminal assets.

This paper draws on publicly available information regarding the confiscation of proceeds of crime in Vietnam. Little data is available on asset confiscation and that prevents an in-depth assessment of the regime.

This paper highlights gaps in the current asset confiscation regime and proposes reforms and approaches that will ensure a more effective asset confiscation regime for Vietnam.

Vietnam's industrial evolution is luring U. S. companies as the country emerges from political banishment.

The aim of this paper is to contribute to the discussion of wellbeing within the university education system by outlining the key issues and benefits and recognising future research on digital well-being for students. The JISC Digital wellbeing paper highlights the many positive and negative impacts associated with digital wellbeing. This paper explores how some of these features have been considered within institutions within the UK and Vietnam and highlights the emerging research in one Vietnamese institution in relation to student wellbeing, where digital wellbeing was identified as a key concern.

This is a technical review article which summarises key guidance for organisational digital wellbeing and then reflects on the application in the UK (a developed economy) and in Vietnam (one of the fastest growing economies). This is the first time a review has been conducted from the perspective of different countries. There are two aspects to digital wellbeing, individual and the social or organisational perspectives.

The JISC Digital wellbeing paper highlights the many positive and negative impacts associated with digital wellbeing. This paper explores how some of these features have been considered within institutions within the UK and Vietnam and highlights the emerging research in one Vietnamese institution in relation to student wellbeing, where digital wellbeing was identified as a key concern. The context of digital wellbeing within higher education is then discussed drawing similarities between the UK and Vietnamese student experiences whilst acknowledging the limitations of current research within the field.

Many institutions have seen a rise in the number of wellbeing challenges, and there are few examples of specific initiatives aimed at addressing digital wellbeing challenges for their stakeholders. Existing research on students' wellbeing is predominately focused on undergraduate students and does not differentiate between undergraduate and postgraduate students, nor between masters, doctoral and professional level students and does not explore the impact of digital wellbeing discretely; this is an area which would benefit from future research.

This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with International Financial Reporting Standards, standard setters and auditors have raised practical concerns about its adoption.

This qualitative study uses semi-structured interviews with regulators and auditors, together with an analysis of two fraud cases that illustrate the business environment in Vietnam. Public, private and capture theories guide the analysis.

The business and institutional environment in Vietnam creates several impediments to FVA being effectively implemented and transparently applied. Given the major challenges identified regarding the infrastructure necessary for this valuation system, the premature adoption of FVA may become a catalyst for corporate misconduct.

The findings are derived from data aggregated from two fraud cases and interviews, and as such, the results may not be generalisable to other settings. However, these findings may inform future research, particularly after the Ministry of Finance provides further guidance on the use of FVA in Vietnam.

A timely and critical examination of the challenges of implementing FVA in a transitioning economy is provided, and the two fraud cases reveal the complexities of the business environment in Vietnam.

This research gives voice to the tensions that developing countries are confronting as they seek to balance external pressures with internal constraints. The introduction of an assemblage of three theoretical lenses enables insights into contemporary issues associated with applying FVA in such settings.