In recent years, an array of critical emotion theorists have emerged who call for change with respect to how emotion theory is done, how emotions are understood, and how we do emotion. In this chapter, I draw on the work that some of these authors have produced to analyze how emotional marginalization of trans and disabled identities is experienced, considering in particular how this emotional marginalization results from the long history of pathologization of trans and disabled people. (...) The past and current pathologization of trans and disabled people is produced through normative assumptions, values, and beliefs that uphold systems of normalcy, including assumptions, values, and beliefs about how we feel and express emotions. In order to examine these issues, I identify three different stages at which emotional marginalization may take place: emotion experience, emotional display, and emotion recognition. In other words, emotional marginalization of trans and disabled people can occur at any of these stages. The central concern of my chapter is thus to show how emotional marginalization, at each of these stages, affects trans and disabled people. (shrink)

There is no specific trans perspective on romantic love. Trans people love and do not love, fall in love and fall out of love, just like everyone else. Trans people inhabit different sexual identities, different relationship types, and different kinds of loving. When it comes to falling in love as or with a trans person, however, things can get more complicated, as questions of gender and sexual identity emerge. In a study by Blair & Hoskin (...) from 2018, 87.5% of the interviewed participants said they would not consider dating a trans person (Blair & Hoskin, 2018). Among those who were open to dating trans people, a pattern emerged: the subjects were disproportionately willing to date trans men but not trans women, even if this preference did not match their own sexual identity; for example, a woman who identifies as a lesbian may be open to dating a trans man but not a trans woman. This seems like a clash of sexual and gender identities: why are women who identify as lesbians willing to date men? This chapter aims to analyze this phenomenon: love between clashing sexual and gender identities – e.g., the love between a man, who identifies as being romantically interested in men, and a trans woman, – and thereby evaluates the limits of romantic love for trans people. Limits of love, in this chapter, are conceived of as normative restrictions on whom and how we love. By exploring cases of clashing sexual and gender identities in romantic love, this chapter analyzes how trans people’s opportunities for love are often limited. (shrink)

We are three emerging educators, from the East to the West, reflecting on our lived experiences in Asian educational contexts and shaping our identities through a connection between the motherlands and the places we immigrated to. Our educator identities have been grounded on the social inequities we experienced in Asian education through the lens of culturally and socially Asian teachers studying in Canadian institutions. We story our lived experiences by using photo-voice research method to elicit our East-to-West transcultural (...) journeys. After elaborating on our stories, we have found that our identities enable us to shed light on the influences of the Three Teachings or Religions: Buddhism, Confucianism, and Taoism across Asia on teachers' mindset which causes inequities to the marginalized. Significantly, drawing on our experiences, we attempt to discuss how we reform the educator identities within us in a Canadian education context where equity, diversity, and inclusion are crucially acknowledged. (shrink)

This article examines Sheila Jeffreys’ analysis of the UK’s Gender Recognition Act (GRA) and her critique of trans identities. Situating her position within a wider radical feminist perspective, I suggest that her arguments against the GRA are grounded in a problematic understanding of sex and gender. In so doing, I defend how sex and gender are understood in the GRA. Furthermore, I show that radical feminist concerns about sex reassignment surgery and the complicity of trans individuals with (...) stereotypical gender norms are unwarranted. By highlighting the importance of attending to the embodied dimensions of sex and gender, I offer a partial defence of the UK’s GRA. In particular, I note the benefits that it can offer to trans individuals, although I suggest ways in which the GRA can be improved. Finally, I challenge radical feminists who see trans theory and identities as inimical to the goals of feminism. (shrink)

A theory of gender ought to be compatible with trans-inclusive definitions of gender identity terms, such as ‘woman’ and ‘man’. Appealing to this principle of trans-inclusion, Katharine Jenkins argues that we ought to endorse a dual social position and identity theory of gender. Here, I argue that Jenkins’s dual theory of gender fails to be trans-inclusive for the following reasons: it cannot generate a definition of ‘woman’ that extends to include all trans women, and it understands (...) transgender gender identity through a cisgender frame. (shrink)

Trans is usually defined as the set of practices and identities outside of the binary gender system and includes individuals who identity as genderqueer, transgender or transsexual. Trans theories refer to a range of approaches including medical and psychiatric theories, performativity and social constructionist theories, and queer theory, that are used to explain transgender practices and identities.

There is a close relationship between the developments of personal identity and consciousness throughout life. Underlying both is a fundamental question for each of us: Who am I? However, this relationship has mainly been studied in certain socio-cultural contexts. Moreover, previous studies that have integrated pre-personality and trans-personality as natural extensions of personal identity do not offer a critical, philosophical and humanistic analysis informed by the latest advances in neuroscience. I distinguish five basic identities: biological, social, autotelic, universal, (...) and presential. Narrative identity is characterized as the major impediment to the discovery of the other identities. The possible existence of an authentic identity beyond any identification is discussed. Parallels between motivation for action and the developments of identity and consciousness are also highlighted. It is proposed to combine the multidimensional and hierarchical perspectives in order to obtain a more realistic, integrative and logically structured view of the different individual pathways. Finally, I establish connections with lines of humanism, philosophy, psychology, and theology not usually linked to the study of identity, to offer a global and integrative vision. (shrink)

Talk of gender identity is at the core of heated current philosophical and political debates. Yet, it is unclear what it means to have one. I examine several ways of understanding this concept in light of core aims of trans writers and activists. Most importantly, the concept should make good trans people’s understanding of their own gender identities and help understand why misgendering is a serious harm and why it is permissible to require information about people’s gender (...) identities in public life. I conclude that none of the available accounts meets these essential criteria, on the assumption that the gender norms of femininity and masculinity are unjustified. But we can, and should, pursue the feminist project without “gender identity”. Such feminism can include trans people because it is possible to account for the specific harm of misgendering without assuming a claim to the recognition of our gender identities. I conclude that we should eliminate the concept of “gender identity.” To understand the phenomena that are putatively captured by “gender identity,” we are better off employing other concepts, such as “sexual dysphoria,” (assigned or aspirational) “gender roles,” and (internalised or endorsed) “gender norms”. These concepts can usefully replace “gender identity” in an individual evaluation of each of the trans people’s claims to inclusion into particular spaces. (shrink)

Many feminists (e.g. T. Bettcher and B. R. George) argue for a principle of first person authority (FPA) about gender, i.e. that we should (at least) not disavow people's gender self-categorisations. However, there is a feminist tradition resistant to FPA about gender, which I call "radical feminism”. Feminists in this tradition define gender-categories via biological sex, thus denying non-binary and trans self-identifications. Using a taxonomy by B. R. George, I begin to demystify the concept of gender. We are also (...) able to use the taxonomy to model various feminist approaches. It becomes easier to see how conceptualisations ofgender which allow for FPA often do not allow for understanding female subjugation as being rooted in reproductive biology. I put forward a conceptual scheme: radical FPA feminism. If we accept FPA, but also radical feminist concerns, radical FPA feminism is an attractive way of conceptualising gender. (shrink)

This essay discusses short-circuited trans care by focusing on failures of t4t as an ethos both interpersonally and within particular trans scenes. The author begins by recounting an experience working at a bar/restaurant that appealed to its identity as a caring trans community space as part of its exploitation of trans workers. This dynamic inspires the main argument, that t4t can become an ethos of scenes and institutions beyond the interpersonal while short-circuiting practices of trans (...) care. Short-circuited trans care is then traced to t4t by drawing from Hil Malatino's work on trans care and t4t, Kai Cheng Thom's work on community dynamics, and trans literature to argue that practices of t4t often include abuse, expulsion, and assumptive care. This short-circuited trans care is linked to trans scenes by discussing the ethos of t4t in the history of Topside Press and trans cultural production. The author does not condemn t4t and to this effect offers a critique of tethering trans cultural production to prestige instead of care. Rather, the goal of this essay is to openly discuss aspects of t4t and trans care that are often obscured through the projection of a highly questionable “we” or universalized “trans community.”. (shrink)

Criticism can sometimes provoke defensive reactions, particularly when it implicates identities people hold dear. For instance, feminists told they are upholding rape culture might become angry or upset, since the criticism conflicts with an identity that is important to them. These kinds of defensive reactions are a primary focus of this paper. What is it to be defensive in this way, and why do some kinds of criticism, or implied criticism, tend to provoke this kind of response? What are (...) the connections between defensiveness, identity, and active ignorance? What are the social, political, and epistemic consequences of the tendency to defensiveness? Are there ways to improve the situation? (shrink)

Identity-Over-Time has been a favorite subject in the literature concerning Thomas Aquinas. Aquinas addresses this issue in many discussions, including especially the identity of material things and artifacts, the identity of the human soul after the corruption of body, the identity of the body of Christ in the three days from his death to his resurrection and the identity of the resurrected human body at the end of time. All these discussions have a point in common: they lead Aquinas to (...) raise the question of Identity-Over-Time with respect to things that fully exist in act, i.e., things that possess an identity of their own and change some of their parts or properties over time while continuing to be what they are. In this article, I investigate this topic from a different angle, considering the case of the trans-temporal identity of things that do not yet have an identity of their own or fully exist in act. The case at stake is that of the identity of the human embryo through the process of human generation. It is a puzzle that Aquinas seems to have some difficulties to solving, given his account of human embryogenesis as a process that alternates generations and corruptions of the subject. At the same time, though, Aquinas does not want to renounce the idea that the subject of generation must be numerically one and the same throughout all the process. In order to solve this puzzle, Aquinas seems to suggest distinguishing the identity of the subject from the identity of its matter and/or form. At given conditions, a thing can even change its matter and form while continuing to be the same thing in number. Specifically, the numerical identity of the subject of generation is justified by the identity entailed by the metaphysical notions of potency and act. (shrink)

This chapter explores the tripartite relationship between transgender identities, political activism, and sonic practice. In particular, this chapter employs theorizations of noise to explore a rupture in the prevalent binarisms of sound and gender in the American punk scene and its aesthetics. Drawing upon theoretical frameworks such as Herbert Marcuse’s one-dimensional society and Jean-François Lyotard’s conception of a libidinal economy, the sonic practices of trans-feminist artists such as GLOSS (Girls Living Outside Society’s Shit) and the HIRS Collective are (...) re-examined to interrogate their capacities to initiate acts of intentional antagonism to construct new spaces for the invisible and/or overlooked. Through such a trajectory, the intended goal is to reveal not only such trans-feminist artists’ collective actions of political resistance towards the modern neoliberal state, but perhaps most importantly, the typically less examined yet far-reaching ramifications of their inherent situatedness outside of such socio-political structures and machinery. While such artistic practice pits itself against the increasingly one-dimensional state of commodification in the punk genre, it also probes deeper to illuminate the related homonormative currents which have exerted considerable effort to flatten notions of diversity and difference within contemporary LGBTQ2S communities. It is ultimately through this complex matrix of identity, affective flows, and a political (dis)engagement with the dynamics of the American punk genre that we can begin to bear witness upon a modern form of sonic anarchism; one which fragments itself off from previous constructions yet reveals a possibility for new formations to those previously rendered silenced, both figuratively and literally. (shrink)

This paper presents the joint journeys, from the East to the West, of three emerging educators, who reflect on their lived experiences in an Asian educational context and their shaped identities through a connection between the motherland and the places to which they immigrated. They have grounded their identities in the inequities they experienced in Asian education and described their experiences through a cultural and social lens as Asian teachers studying in Canadian institutions. They story their lived experiences (...) by using a Photo-voice research method to elicit the narratives of their East-to-West transcultural journeys. The major finding is the reconstructed identity of each of the researchers. The data collected through ‘Photo-voice’ sheds light on the influence on teachers’ mindset of the Three Teachings or Religions—Buddhism, Confucianism, and Taoism — across Asia on teachers' mindset, which are seen to cause inequities among the marginalized. The purpose of this research is an attempt by the authors, who have immersed themselves in each other’s journeys, to discuss how they have reformed their educator identities in a Canadian educational context in which equity, diversity, and inclusion are acknowledged. (shrink)

In 2011, a 5,000-year-old “male” skeleton buried in a “female” way was discovered by an archaeological team just outside of modern-day Prague. This article queries the impulse to name such a discovery as evidence of transgender identity, and bodies, in an increasingly ancient past. To do so, it takes up the work of Denise Ferreira da Silva, Sylvia Wynter, and Hortense Spillers as a means to push back against the impetus to name such discoveries “transgender” in order to shore up (...) the legitimacy of contemporary trans identity. Each of these three thinkers offers a different vantage point for rethinking such naming practices that push the reader to consider how desires to name and place “transgender” in a distant past papers over the violence of plantation slavery, global imperialism, and the Enlightenment's shift toward scientific reason. This article argues not that such anthropological discoveries should not be considered transgender, but rather that the desire for them to be, or become, transgender does not legitimate contemporary transgender identity, and may instead treat certain iterations of transness as spatially and temporally universal. (shrink)

According to the psychological account of personal identity, our identity is based on the continuity of psychological connections, and so we do not begin to exist until these are possible, some months after conception. This entails the psychological account faces a challenge from the non-identity problem—our intuition that someone cannot be harmed by actions that are responsible for their existence, even if these actions seem clearly to cause them harm. It is usually discussed with regard to preconception harms, but in (...) the context of the psychological account, it is also applicable to prenatal harms. Inflicting prenatal injury is widely thought to be morally impermissible, but if the injury is identity-determining on the psychological account, then no-one seems to be harmed—rather, the injury is responsible for bringing them into existence. Here, I argue that identity-determining injuries can routinely occur on the psychological account, and that this undermines the account. I assess Nicola Williams’ proposal to salvage the account based on a trans-world account of personal identity, and show that it is unsuccessful. I then show that Jeff McMahan’s embodied mind account of personal identity is also susceptible. I conclude that identity-determining prenatal injuries pose a significant challenge for the psychological account and its variants, and provide a reason for supporting alternative accounts that fix personal identity at conception. (shrink)

Feminist analyses of gender concepts must avoid the inclusion problem, the fault of marginalizing or excluding some prima facie women. Sally Haslanger’s ‘ameliorative’ analysis of gender concepts seeks to do so by defining woman by reference to subordination. I argue that Haslanger’s analysis problematically marginalizes trans women, thereby failing to avoid the inclusion problem. I propose an improved ameliorative analysis that ensures the inclusion of trans women. This analysis yields ‘twin’ target concepts of woman, one concerning gender as (...) class and the other concerning gender as identity, both of which I hold to be equally necessary for feminist aims. (shrink)

There is an emerging consensus within Natural Law that explains transgender identity as an “embodied misunderstanding.” The basic line of argument is that our sexual identity as male or female refers to our possible reproductive roles of begetting or conceiving. Since these two possibilities are determined early on by the presence or absence of a Y chromosome, our sexual identity cannot be changed or reassigned. I develop an argument from analogy, comparing gender and language, to show that this consensus is (...) premature. Language and gender imbue our body with further social meaning and so, I conclude, that just as we can learn multiple languages, so too can we learn multiple genders. Since language and gender each constitutively contribute to our wellbeing as a “second nature,” I argue against this consensus to show that the reason people who are transgender struggle to flourish is not because of a “troubled trans psyche,” but because there are conceptual, interpersonal, and institutional obstacles stacked against them. (shrink)

In this article, Bettcher argues that sexual attraction must be reconceptualized in light of transgender experience. In particular, Bettcher defends the theory of “erotic structuralism,” which replaces an exclusively other-directed account of gendered attraction with one that includes a gendered eroticization of self as an essential component. This erotic experience of self is necessary for other-directed gendered desire, where the two are bound together and mutually informing. One consequence of the theory is that the controversial notion of “autogynephilia” is rejected. (...) Another consequence is that the distinction between gender identity and sexual orientation is softened. (shrink)

This paper explores the philosophy of tertiary civic education in Hong Kong. It does not only investigate the role of tertiary education that can play in civic education, but also explores the way to achieve the aim of integrating liberal democratic citizenship and collective national identity in the context of persistent conflicts between two different identity politics in Hong Kong: politics of assimilation and politics of difference. As Hong Kong is part of China and is inevitably getting closer cooperation with (...) the mainland in the future, I argue that Hong Kong citizenship should affirm its own distinctiveness while also identifying with Chinese nationality. Thus, tertiary civic education should foster a trans-cultural political vision so that the two different horizons can be synthesized and the political framework and identity can be transformed in order to reduce conflicts between the two peoples. (shrink)

This article examines two manga, Stop!! Hibari-Kun! and No Bra, which prefigure the increasingly popular anime and manga genre of otokonoko from a queer studies perspective. Otokonoko, also known as otoko no musume, is a genre of manga in which persons assigned male at birth (AMAB) wear women’s clothing and are perceived as attractive women. The term otokonoko (男の娘) is pronounced identically to the term男の子, meaning boy-child; however, due to a pun in the kanji which replaces "child" (子) with "daughter"/"girl" (...) (娘), it translates to “boy-girl”, “boy-daughter”, or sometimes“boy-princess”. It is often translated into English as “cross-dresser”. The genre emerged in the early 2000s and has since become a popular point of reference and conversation both within and outside of anime and manga communities. Both the genre, and its titular characters have become iconic within both Japanese and Western online culture. As with most genres, the otokonoko genre is trope heavy, so I decided to look at works that prefigure the genre to better understand the appeal without the weight of the traditions of the genre weighing too heavily on the content. Both Stop!! Hibari-Kun! and No Bra follow the story of a boy who becomes increasingly attracted to a gender ambiguous character assigned male at birth, but who appears female to most. Both manga are centrally about this conflict between the love interests’ perceived maleness and the protagonists perceived heterosexuality. The article analyses the appeal of each work to both male and trans feminine readers, because what would later become the otokonoko genre is popular with both male and trans feminine readers. It also argues that these manga offer something unique from Western depictions of transgender lives, based on the popularity of manga and anime among Western trans feminine readers. (shrink)

For a transitional market with a short history like that of Vietnam, corporate governance is a critical area of improvement. The issuance of Circular 121 in 2012 marked an important milestone of corporate governance reform in Vietnam as it includes stricter and more well-defined regulations learned from international best practices. Among them is the requirement that independent directors should make up at least one-third of the board of directors. Although improving financial reporting is not at the heart of Circular 121, (...) this Circular is expected to reduce earnings management through the mandatory requirement of board independence. Using data collected from a sample of 523 non-financial listed firms from 2009 – 2016, this study finds no significant relationship between earnings management and the proportion of independent directors, and Circular 121 has no impact on this relationship. These results are consistent across different regression approaches and various robustness tests, suggesting that board independence and corporate governance reform are not effective tools in mitigating earnings management. (shrink)

A long-running dispute concerns which adaptation-related explananda natural selection can be said to explain. At issue are explananda of the form: why a given individual organism has a given adaptation rather than that same individual having another trait. It is broadly agreed that one must be ready to back up a “no” answer with an appropriate theory of trans-world identity for individuals. I argue, against the conventional wisdom, that the same is true for a “yes” answer. My conclusion recasts (...) the landscape and opens the door to a potential resolution. (shrink)

The aim of this study is to proof the argument – i.e. ‘there are significant linkages amongst tolerance, hybrid identities and migration.’ These linkages can be comprehended by means of conceptualising extensions of hybrid identities in aggregate trans/inter-migration processes. It can be put forward that arising hybrid identities are embedded in a blurring structure of thoughts, beliefs, states of affairs, facts, belongings and so forth. From multiculturalism and cosmopolitanism viewpoints, it is argued that tolerance and migration (...) ought to be analysed in frame of sociology of law, human rights, international migration law, and of course the European Union law. So far, normative arguments and soft law approaches are very much well integrated with social aspects of migration, tolerance, identity and culture. In this context, the study examines to what extent cultural and human components are protected by law in multiple levels from an interdisciplinary perspective. In this framework, it is crucial to raise the research enquiries: What are possible criteria for the limits of tolerance? To what extent tolerance is related to human rights and morality? What ought to be the limit of tolerance towards hybrid identities in multicultural and cosmopolitan societies? In a consistent manner, the criteria and standards developed by some leading scholars were reconstructed and discussed throughout this paper. These criteria and standards are both moral (part of a universal system of morality) and legal (international, supranational, or national – i.e. constitutional). In order to apply such standards their validity was discussed (i.e. the respective normative power has the norms at the various levels). In the case of morals, their difference to particular ethnic systems was established (i.e. criteria by which the two can be distinguished). Then the research argument was elaborated on whether and how the legal standards comply with the moral standards, how national standards comply with supranational or international standards. Likewise, the study highlights the crucial contributions of “World Society and World System Paradigms” that are associated with social space, global civil society, cosmopolitanism, ethnic diversity, cultural hybridity, human rights activism and public sphere. Recent debates in Refugee Studies (e.g. Syrian Refugee Crisis, Dual and Multiple Citizenship Issues and so forth) highlight the fact that the European Union needs to consider new aspects of tolerance for hybrid identities and tolerate cultural rights of hybrid identities, create cohesion in communities and establish intercultural dialogue amongst home-states and host-states. Sanguinely, the efforts of hybrid identities are strengthening the relations between home-host states and these ought to attract some considerable attention. The authors of this study hope that their endeavours may contribute somewhat towards that. (shrink)

The historic end of the Cold War and the rising tide of globalization have significantly changed the nature of threats and security discourses in Asia. There is a notable shift of attention from military power as the core determinant of national security to several non-traditional sectors with a much enhanced role of economic, political, and societal forces. Non-traditional security issues—such as climate change, natural disasters, transnational crimes, and terrorism—require both policymakers and military strategists to deal with security threats in a (...) more comprehensive manner. Increasing interdependence among states also magnifies the impacts of these threats, urging Asian countries to forge regional cooperation in multilateral forums such as ASEAN, EAS, APEC, and ARF. Though these efforts are commendable, their effectiveness in tackling such a wide canvass of threats is still open to question. (shrink)

Along with the promulgation of 2008 Law on Anti-Corruption, thanking to the comprehensive solutions and determinations of the whole governmental apparatus, there are signals of a positive change in the fight against corruption in Vietnam’s market economy. However, compared to other countries around the world, the corruption in Vietnam is still a national problem. The number of corruption cases may decline, but the scale and severity has been increasing. Many cases has involved high-ranking officials in the government with more than (...) 20 general officers in the armed forces to be sentenced. On the basis of analysing the current situation of corruption in recent years, the author hereby recommends some synchronous solutions to improve the effectiveness of anti-corruption. (shrink)

As a generation of ‘digital natives,’ secondary students who were born from 2002 to 2010 have various approaches to acquiring digital knowledge. Digital literacy and resilience are crucial for them to navigate the digital world as much as the real world; however, these remain under-researched subjects, especially in developing countries. In Vietnam, the education system has put considerable effort into teaching students these skills to promote quality education as part of the United Nations-defined Sustainable Development Goal 4 (SDG4). This issue (...) has proven especially salient amid the COVID−19 pandemic lockdowns, which had obliged most schools to switch to online forms of teaching. This study, which utilizes a dataset of 1061 Vietnamese students taken from the United Nations Educational, Scientific, and Cultural Organization (UNESCO)’s “Digital Kids Asia Pacific (DKAP)” project, employs Bayesian statistics to explore the relationship between the students’ background and their digital abilities. Results show that economic status and parents’ level of education are positively correlated with digital literacy. Students from urban schools have only a slightly higher level of digital literacy than their rural counterparts, suggesting that school location may not be a defining explanatory element in the variation of digital literacy and resilience among Vietnamese students. Students’ digital literacy and, especially resilience, also have associations with their gender. Moreover, as students are digitally literate, they are more likely to be digitally resilient. Following SDG4, i.e., Quality Education, it is advisable for schools, and especially parents, to seriously invest in creating a safe, educational environment to enhance digital literacy among students. (shrink)

Invited book review of _Translocational belongings: intersectional dilemmas and social inequalities_, by Floya Anthias.

The Yogyakarta Principles for the application of human rights to sexual orientation and gender identity define gender identity as “each person’s deeply felt internal and individual experience of gender, which may or may not correspond with the sex assigned at birth, including the personal sense of the body and other expressions of gender, including dress, speech, and mannerisms.” This definition and its acknowledgment within human rights politics is a key step in the fight of trans people for legal protection. (...) Our aim is to analyze this definition both historically and systematically to find out how the Western liberal conception of rights fosters specific trans politics and limits the options for others. Specifically, we claim that political liberalism and the form of subjective rights that it brings about influence concepts of identity and political strategies. While we analyze the limits of the liberal framework, our aim is to think about how it is possible that even within this framework, non-normative bodies and queer identities can be acknowledged and supported through law. (shrink)

In 2023, Hindawi has retracted over 8,000 articles, raising the total retracted papers of the year to more than 10,000 articles, the highest record ever recorded. As transparent retraction notice will help alleviate the negative impacts of retractions on the academia and general public, I used AI (Google Bard) to check whether important information related to the retractions had been provided.

This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project adopted by the Organisation for Economic Co-operation and Development (OECD) and G20 countries to prevent profit shifting by multinational enterprises (MNEs). In response to the BEPS Action 13, New Zealand and Vietnam have recently introduced new transfer pricing rules. As little research has been done to examine the effects of the BEPS Action 13 on the transfer pricing landscape of respective countries, the main (...) objective of this study is to understand how the New Zealand and Vietnamese governments have reacted to and adapted the BEPS Action 13 and what tax consultants and taxpayers in both countries think about the new transfer pricing regulations. This study is exploratory in nature. As such, a qualitative case study approach has been adopted using institutional theory as a theoretical framework. Semi-structured interviews were conducted with two tax officers and ten transfer pricing consultants in both countries to identify the differences and similarities, and to draw conclusions. Other sources of publicly available data were also used to support the study. (shrink)

Cải cách tiền lương là một trong những nội dung quan trọng sẽ được thảo luận tại Kỳ họp thứ 6, Quốc hội khóa XV và đây cũng là một trong những chìa khoá để mở ra các chính sách đãi ngộ nhằm góp phần xây dựng, phát triển đội ngũ trí thức nước nhà, đáp ứng yêu cầu phát triển đất nước nhanh và bền vững trong giai đoạn mới như nội dung mà Hội nghị Trung ương 8 khoá (...) XIII, Ban Chấp hành Trung ương Đảng đã thảo luận. (shrink)

The culture of Vietnam (Vietnamese: Văn hoá Việt Nam, chữ Hán: 文化越南) are the customs and traditions of the Kinh people and the other ethnic groups of Vietnam. -/- Originating from the Red River Delta, ancient Vietnamese cultural artifacts, such as the Đông Sơn drums, were found throughout Southeast Asia and South China, suggesting a spread of ancient Viet (the generalized term "Baiyue" i.e. "100 Yue") all the way south to Indonesia.

In the year 2020, during the global race to combat the coronavirus, the scientific community experienced a seismic shock when a research paper in the medical science journal The Lancet was retracted [1]. Since then, retractions of research papers in The Lancet have become more frequent. This not only raises concerns about the quality of research within the academic community but also has the potential to erode public trust in science. As transparent retraction notice will help alleviate the negative impacts (...) of retractions on the academia and general public, I used AI (Google Bard) to check whether important information related to the retractions had been provided. (shrink)

Corporate bond appeared in 1992-1994 in Vietnamese capital markets. However, it is still not popular to both business sectors and academic circles. This paper explores different dimensions of Vietnamese corporate bond market using a unique and perhaps, most complete data set. State not only intervenes in the bond markets with its powerful budget and policies but also competes directly with enterprises. The dominance of state-owned enterprises and large corporations also prevents small and medium enterprises from this debt financing vehicle. Whenever (...) a convertible term is available, bondholders are more willing to accept lower fixed income payoff. But they would not likely stick to it. On the one hand, prospective bondholders could value the holdings of equity when realized favourably ex ante. On the other hand, the applicable coupon rate for such bonds could turn out negative inflation-adjusted payoff when tight monetary policy is exercised and the corresponding equity holding turns out valueless, ex post. Given the weak primary market and virtually non-existent secondary market, the corporate bond market in Vietnam reflects our perception of the relationship-based and rent-seeking behaviour in the financial markets. For the corporate bonds to really work, they critically need a higher level of liquidity to become truly tradeable financial assets. Updated entries in 2010 affirm the findings and conclusions. (shrink)

Folklore has a critical role as a cultural transmitter, all the while being a socially accepted medium for the expressions of culturally contradicting wishes and conducts. In this study of Vietnamese folktales, through the use of Bayesian multilevel modeling and the Markov chain Monte Carlo technique, we offer empirical evidence for how the interplay between religious teachings (Confucianism, Buddhism, and Taoism) and deviant behaviors (lying and violence) could affect a folktale’s outcome. The findings indicate that characters who lie and/or commit (...) violent acts tend to have bad endings, as intuition would dictate, but when they are associated with any of the above Three Teachings, the final endings may vary. Positive outcomes are seen in cases where characters associated with Confucianism lie and characters associated with Buddhism act violently. The results supplement the worldwide literature on discrepancies between folklore and real-life conduct, as well as on the contradictory human behaviors vis-à-vis religious teachings. Overall, the study highlights the complexity of human decision-making, especially beyond the folklore realm. (shrink)

Circular economy (CE), a sustainability concept that promotes resource efficiency and waste reduction, has garnered significant popularity in recent years due to its potential to address pressing environmental and economic challenges. This study employs the Bayesian mindsponge framework (BMF) to explore what drives young adults’ pro-environmental behavior and purchases of green products at different levels of price. The results show that young adult’s knowledge of CE and care about environmental protection and energy saving encourages the practice of waste classification, while (...) factors that affect their willingness to pay (WTP) more for green and energy-saving products vary at different price tiers. (shrink)

TCCSĐT - Hơn 10 năm qua, hệ thống ngân hàng Việt Nam đã có những bước tiến rất xa. Bên cạnh các ngân hàng thương mại nhà nước đã xuất hiện ngân hàng thương mại cổ phần, ngân hàng liên doanh, ngân hàng 100% vốn nước ngoài, các văn phòng đại diện của ngân hàng nước ngoài và nhiều tổ chức tín dụng. Quan hệ cung - cầu ngày một hoàn thiện hơn trên thị trường tiền tệ, giao dịch tín (...) dụng chịu sự điều tiết mạnh hơn từ cơ chế thị trường với nhiều lựa chọn hơn cho cả bên cung lẫn bên cầu. Ý nghĩa của một công cụ mang tính chất chuyển đổi như lãi suất cơ bản giảm dần. (shrink)

Phát triển các thành phần kinh tế ở Việt Nam hiện nay: những vấn đề đặt ra (Trần Đình Thiên. Nghiên cứu Kinh tế số 7 (506), tháng 7-2020.

Universities and funders in many countries have been using Journal Impact Factor (JIF) as an indicator for research and grant assessment despite its controversial nature as a statistical representation of scientific quality. This study investigates how the changes of JIF over the years can affect its role in research evaluation and science management by using JIF data from annual Journal Citation Reports (JCR) to illustrate the changes. The descriptive statistics find out an increase in the median JIF for the top (...) 50 journals in the JCR, from 29.300 in 2017 to 33.162 in 2019. Moreover, on average, elite journal families have up to 27 journals in the top 50. In the group of journals with a JIF of lower than 1, the proportion has shrunk by 14.53% in the 2015–2019 period. The findings suggest a potential ‘JIF bubble period’ that science policymaker, university, public fund managers, and other stakeholders should pay more attention to JIF as a criterion for quality assessment to ensure more efficient science management. (shrink)

The so-called “conciliatory” norm in epistemology and meta-ethics requires that an agent, upon encountering peer disagreement with her judgment, lower her confidence about that judgment. But whether agents actually abide by this norm is unclear. Although confidence is excessively researched in the empirical sciences, possible effects of disagreement on confidence have been understudied. Here, we target this lacuna, reporting a study that measured confidence about moral beliefs before and after exposure to moral discourse about a controversial issue. Our findings indicate (...) that participants do not abide by the conciliatory norm. Neither do they conform to a rival “steadfast” norm that demands their confidence to remain the same. Instead, moral discourse seems to boost confidence. Interestingly, we also find a confidence boost for factual beliefs, and a correlation between the extremity of moral views and confidence. One possible explanation of our findings is that when engaging in moral discourse participants become more extreme in their opinions, which leads them to become more confident about them, or vice versa: they become more confident and in turn more extreme. Although our work provides initial evidence for the former mechanism, further research is needed for a better understanding of confidence and moral discourse. (shrink)

Depressive disorders have been found to be a significant health issue among industrial workers, resulting from work-related factors and causing serious burdens for the workers as well as their employers. Literature on mental health problems of Vietnamese industrial workers has been limited, despite the rapid foreign investment-fueled industrialization process of the country. This study aimed to fill the gap in literature by examining the prevalence of depressive disorders and their potential associated factors among a cohort of Vietnamese industrial workers. A (...) cross-sectional study was conducted in 3 industrial areas in Hanoi and Bac Ninh. A total of 289 workers agreed to participate in the study. Generalized linear mixed models were applied to identify associated factors with depression status of respondents. 38.6% of participants reported suffering depression. Factors found to be positively associated with the possibility of having depression and higher PHQ9 score were long working hours, suffering more health problems, and health hazards exposure at work. Meanwhile, being females, having more children, living with parents, engaging in smoking, and being local workers were found to correlate with lower likelihood of being depressed. The findings suggested the importance of regular health screening, work safety assurance, and social support outside of workplace on the mental health of the workers. (shrink)

Công cuộc đổi mới kinh tế ở Việt Nam hơn 30 năm qua có nội dung quan trọng là đổi mới phương thức phát triển, giúp nền kinh tế hồi sinh nhanh chóng và có bước phát triển ngoạn mục. Tuy nhiên, trong bối cảnh toàn cầu hóa gia tăng, cuộc Cách mạng công nghiệp lần thứ tư (Cách mạng công nghiệp 4.0) hiện nay… Việt Nam cần có cách tiếp cận mới đến vấn đề phát triển. Việt Nam phải (...) tích cực định hướng tìm kiếm cả những nguồn lực và động lực phát triển mới theo những cách mới, kết hợp với những động lực và phương thức truyền thống hướng tới phát triển bền vững. (shrink)

Năm 1999, phố cổ Hội An của Việt Nam được UNESCO công nhận là Di sản Văn hóa thế giới. Kể từ thời điểm đó, bộ mặt thành phố Hội An đã có nhiều thay đổi, biến nơi đây trở thành một điểm đến hấp dẫn khách du lịch trong và ngoài nước. Nhiều chính sách quy hoạch đã được đưa ra nhằm thúc đẩy phát triển du lịch và kinh tế. Tuy nhiên, yếu tố bảo tồn và phát huy (...) di sản cần phải được chú trọng hơn nữa để có gìn giữ trọn vẹn những giá trị truyền thống của Hội An. (shrink)

Lĩnh vực tín dụng cá nhân tuy có nhiều tiềm năng và tạo cho các ngân hàng có nguồn thu bền vững trong dài hạn nhưng hoạt động này hàm chứa nhiều rủi ro mà các ngân hàng càng quan tâm, đặc biệt trong sô' đó là rủi do không thể trả nỢ, đứng ở 2 khía cạnh là sô' nợ gôc và thời hạn trả nợ. Sẽ rất nguy hiểm nếu trong thời kỳ hiện nay ngân hàng tiếp tục (...) bổ sung vào khối lượng nợ xấu của mình từ rủi ro tín dụng cá nhân khi lượng nợ xấu từ khách hàng doanh nghiệp vẫn chưa thể xử lý được. Do đó, có thể nhận thấy trong thời điểm hiện nay cùng với sự tăng trưởng của tín dụng thì việc nhận diện và đo lường rủi ro tín dụng trở thành việc làm cấp bách. (shrink)

Trung Tran, Phuong-Thao T. Trinh, Thu-Trang Vuong, Hiep-Hung Pham (2019). Chapter 1. The debates and the long-awaited reform. In Quan-Hoang Vuong, Trung Tran (Eds.), The Vietnamese Social Sciences at a Fork in the Road (pp. 17–32). Warsaw, Poland: De Gruyter / Sciendo. DOI:10.2478/9783110686081-006 -/- Online ISBN: 9783110686081 © 2019 De Gruyter / Sciendo.

Metacognitive mental states are mental states about mental states. For example, I may be uncertain whether my belief is correct. In social discourse, an interlocutor’s metacognitive certainty may constitute evidence about the reliability of their testimony. For example, if a speaker is certain that their belief is correct, then we may take this as evidence in favour of their belief, or its content. This paper argues that, if metacognitive certainty is genuine evidence, then it is disproportionate evidence for extreme beliefs. (...) In support of the argument, we report findings from five studies with different participant samples, designs, and measures. These studies show that, the more extreme an agent’s belief (positive or negative), the more certain they are about it, and vice versa. This relationship might contribute to moralism, virtue signalling, and polarisation, which in turn may be epistemically and morally problematic. Therefore, we caution against taking metacognitive certainty as genuine evidence. (shrink)

Central limit theorem for the functional of jump Markov process. Nguyễn Văn Hữu, Vương Quân Hoàng và Trần Minh Ngọc. Báo cáo: Hội nghị toàn quốc lần thứ III “Xác suất - Thống kê: Nghiên cứu, ứng dụng và giảng dạy” (tr. 34). Ba Vì, Hà Tây, ngày 12-14 tháng 05 năm 2005. Viện Toán học / Trường Đại học Khoa học tự nhiên / Đại học Quốc gia Hà Nội.

Learner autonomy has gained particular attention in Vietnamese higher education since a major education reform launched in 2005. Although a number of studies have been conducted to investigate the concept in the Vietnamese higher education context, most of them have focused on exploring teachers’ and students’ perceptions and beliefs around the concept of autonomy (T. V. Nguyen, 2011; Dang, 2012; Humphreys & Wyatt, 2013; T. N. Nguyen, 2014), and on the possibility of promoting it in Vietnamese universities (Trinh, 2005; L. (...) T. C. Nguyen, 2009; Q. X. Le, 2013; Phan, 2015). There appear to be no studies on the demonstration of learner autonomy and the potential factors, including factors relating to assessment practice, that support or inhibit its demonstration in the Vietnamese higher education context. Building on a social constructivist paradigm and sociocultural theories of learning, this qualitative case study aims to investigate the demonstration of learner autonomy in the context of assessment in English as a foreign language (EFL) classes in a university in Vietnam, and the (potential) factors in assessment that facilitate or constrain the demonstration of learner autonomy in that context. The data were collected through participant observation of teachers’ and students’ practices in three EFL classes at the university during a complete semester, one-on-one semi-structured interviews with three teachers and sixteen students, and post-observation interviews with the three teachers and their students. Additional data which characterised the context of the study were gathered and included documents at the researched university relating to higher education policies, assessment policies, English teaching and learning policies, EFL curriculum and syllabus, test samples, and English teaching textbooks. The study found that students generally demonstrated a low level of autonomy in the classroom despite their positive attitude towards the concept and their awareness of its role in English learning. Primary contributing factors included negative washback of current assessment systems on teaching and learning practices, prescribed assessment practices in the class, teachers’ and learners’ limited and divergent understanding about the concept of learner autonomy, and their limited understanding about the role of assessment in learning in general and in learner autonomy promotion and development in particular. The study also found that students who stated that English was relevant to their personal needs were generally more autonomous outside of the classroom than inside it. Findings from this study support the view that learner autonomy reflects the relationship between learners and the learning environment, and is an emergent product of the interaction between learners and contextual factors including their teacher, their peers, the learning task, class rules and values, and university values and regulations. The study’s findings are significant, as they highlight the social dimension of learner autonomy and the importance of facilitating favourable conditions for teachers to provide learner autonomy and for learners to manifest it. The study also highlights the need to reconsider assessment practices to promote learner autonomy. (shrink)