The impact of the board of directors and the audit committee on the transparency of financial information of companies listed in a frontier market.

This study aims to evaluate the impact of factors representing the Board of Directors (BOD) and Audit Committee (AC) on financial information transparency (FIT) in a frontier market. FIT is measured through three indicators that reflect financial non-transparency: earnings aggressiveness (EA), earnings smoothing (ES) and loss avoidance (LA). Research data was collected from 338 companies listed on the Vietnam Stock Exchange (HOSE and HNX) from 2012 to 2022.

A vivid study on corporate social responsibility and its internal perception: Bibliometric analysis approach.

Corporate Social Responsibility (CSR) is growing as a strategic tool creating a completive edge for any organizations. Together with CSR, employees are a fundamental driving force as they are responsible for achieving the business's objectives. This article primarily aims to provide directions for researchers in developing a theoretical framework and to assist new scholars exploring CSR-employee research by identifying key themes, publication trends, journals and authors relevant to this field.

Training artificial neural networks using self-organizing migrating algorithm for skin segmentation.

This study presents an application of the self-organizing migrating algorithm (SOMA) to train artificial neural networks for skin segmentation tasks. We compare the performance of SOMA with popular gradient-based optimization methods such as ADAM and SGDM, as well as with another evolutionary algorithm, differential evolution (DE). Experiments are conducted on the skin dataset, which consists of 245,057 samples with skin and non-skin labels.

Crossmixed convolutional neural network for digital speech recognition.

Digital speech recognition is a challenging problem that requires the ability to learn complex signal characteristics such as frequency, pitch, intensity, timbre, and melody, which traditional methods often face issues in recognizing. This article introduces three solutions based on convolutional neural networks (CNN) to solve the problem: 1D-CNN is designed to learn directly from digital data; 2DS-CNN and 2DM-CNN have a more complex architecture, transferring raw waveform into transformed images using Fourier transform to learn essential features. Experimental results on four large data sets, containing 30,000 samples for each, show that the three proposed models achieve superior performance compared to well-known models such as GoogLeNet and AlexNet, with the best accuracy of 95.

An empirical investigation on the impact of green human resources management and green leadership on green work engagement.

This research examines the interaction among green human resource management, green leadership, green work engagement, and green organizational culture within an emerging market. Specifically, the research investigates the mediating role of green organizational culture in the relationship between green human resource management, green leadership, and green work engagement in Vietnam's agricultural products industry. Data was collected from 380 employees, revealing that green human resource management and green leadership have a positive effect on green work engagement.

Relationship between financial inclusion, monetary policy and financial stability: An analysis in high financial development and low financial development countries.

This article studies the linkage between financial inclusion, monetary policy and financial stability in 58 countries including 31 high financial development countries (HFDCs) and 27 low financial development countries (LFDCs) from 2004 to 2020 using the PVAR method. Results of impulse - response function suggest that in LFDCs, while financial inclusion and financial stability are positively correlated, they are negatively correlated with the inflation rate and the money supply growth rate. In HFDCs, financial inclusion is positively corelated with inflation rate and money supply growth rate, while financial stability is negatively correlated with financial inclusion, inflation rate and money supply growth rate.

Government expenditure and economic growth: does the role of corruption control matter?

This study focuses on analyzing the role of corruption control in the impact of government expenditure on economic growth. The data were collected from 16 Emerging Markets and Developing Economies (EMDEs) in Asia over the period 2002-2019. Generalized method of moments (GMM) and threshold model were used to estimate research models.

The impact of COVID-19 vaccination on stock market: is there any difference between developed and developing countries?

This study analyzes the impact of COVID-19 vaccination on the stock markets of 77 countries in the period March 11, 2020-October 29, 2021. Using the panel data vector autoregression (PVAR) model, we find that COVID-19 vaccination has a positive impact on stock markets of developing countries and a negative impact on developed countries. Variance decomposition results shows that COVID-19 vaccination explains 0.

Thermal Stability of Fructooligosaccharides Extracted from Defatted Rice Bran: A Kinetic Study Using Liquid Chromatography-Tandem Mass Spectrometry.

Thermal degradation kinetics of fructooligosaccharides (FOS) in defatted rice bran were studied at temperatures of 90, 100, and 110 °C. FOS extracted from rice bran and dissolved in buffers at pH values of 5.0, 6.

Quantile relationship between globalization, financial development, economic growth, and carbon emissions: evidence from Vietnam.

Environmental quality and economic activity have a strong relationship. Carbon emissions remain one of the world's most dangerous environmental issues. Both international and local governments are developing initiatives to address this problem.

Assessing port service quality: An application of the extension fuzzy AHP and importance-performance analysis.

It is argued that ports are playing a crucial role in developing nations' economy. Still, solutions to improving port service quality (PSQ) to boost ports' competitive capacity is questionable. Hence, this study aims to investigate port service quality (PSQ) by using integration of the extension Fuzzy Analytic Hierarchy Process and Importance-Performance Analysis (IPA) from port users' perspectives.

A Comprehensive Measure of Lifeyears Lost due to COVID-19 in 2020: A Comparison across Countries and with Past Disasters.

Typically, disaster damages are measured separately in four dimensions: fatalities, injuries, dislocations, and the financial damage that they wreak. Noy (2016) developed a lifeyears index of disaster damage which aggregates these disparate measures. Here, we use this lifeyears index to assess the costs of the COVID-19 pandemic across countries and compare these costs to the average annual costs of all other disasters that have occurred in all countries in the past 20 years.

Directional spillover effects and time-frequency nexus between oil, gold and stock markets: Evidence from pre and during COVID-19 outbreak.

The Covid-19 crisis has been spread rapidly throughout the world so far. However, how deep and long the turbulence would depend on the success of solutions taken to deter the spread of Covid-19, the impacts of government policies may be prominent to alleviate the current crisis. In this article, we investigate the spillover effects and time-frequency connectedness between S&P 500, crude oil prices, and gold asset using both the spillover index of Diebold and Yilmaz (2012) and the wavelet coherence to evaluate whether the time-varying dynamic return spillover index exhibited the intensity and direction of transmission during the Covid-19 outbreak.

Time and frequency domain connectedness and spill-over among fintech, green bonds and cryptocurrencies in the age of the fourth industrial revolution.

The study in the age of the 4th industrial revolution examines the time and frequency domain connectedness and spill-over among Fintech, green bonds, and cryptocurrencies. Using daily data from November 2018 to June 2020, we use both DY (Diebold & Yilmaz, 2012) and BK (Baruník et al., 2017) to examine the volatility connectedness of returns series.

Environmental degradation & role of financialisation, economic development, industrialisation and trade liberalisation.

This paper is a pioneering endeavour to investigate the determinants of environmental degradation in Australia through a comprehensive framework of EKC and STIRPAT. Specifically, the impacts of multiple factors of socio-economic development including economic growth, trade openness, industrialization, energy consumption on CO emissions are analysed. Furthermore, the influences of financial development through different dimensions (financial efficiency, access and depth) in two subsectors (financial markets and institutions) and other proxies of financial development are focused over the period 1980-2014.