Dealing With Non-Performing Loans During The Bank Restructuring Process in Vietnam: Assessment Using The AHP and TOPSIS Methods

This article aims to assess the solutions that have been implemented in Vietnam to deal with non-performing loan(s) (NPLs) in the banking system. By trying to build evaluation criteria through a literature review and an expert survey, as well as using the analytic hierarchy process (AHP) and technique for order preference by similarity to ideal solution (TOPSIS), this research measures the effectiveness of the resolution of NPLs in Vietnam through many factors. The empirical results show that, in the past, the banking system in Vietnam has not dealt very well with bad debt, as it mostly uses traditional methods such as NPL write-offs by loan loss reserves or the liquidation of collateral. Based on our consideration of the NPLs’ resolutions that the Vietnamese banking system has implemented recently, we propose some suggestions to improve the necessary conditions for applying more market-based solutions, such as debt-equity swaps and securitization to thoroughly resolve the NPLs in Vietna

The Relationship between Budget Revenue - expenditure and Inflation in Vietnam: Viewed from the Results of Quantitative Analysis

The research examines the relationship between budget revenue expenditure and inflation in Vietnam, with time series data on budget revenue expenditure and the consumer price index (CPI) (representing the inflation variable in Vietnam). Data were collected from the International Financial Statistics (IFS-IMF), General Statistics Office (GSO) in the period of 2005-2022. The author used Eview software to build a linear relationship log-log of budget revenue - -expenditure and CPI in the case of the Vietnamese economy. Quantitative analysis results show that when budget revenue increased by 1%, CPI increased by 0.249674%, when budget expenditure increased by 1%, CPI increased by 0.298316%. Raising budget revenue to raise budget expenditure will result in higher inflation during the research period in Vietnam. From the theoretical basis, research overview, and quantitative analysis results, the research team makes some recommendations for fiscal policy in Vietnam in the current context

Impact of Strategic Management Accounting on Operating Performance: Research in Public Universities of Vietnam

Purpose: The study aims to evaluate the impact of strategic management accounting (SMA) on the operating performance of Vietnamese public universities in terms of autonomy, student size, and number of years of establishment.   Theoretical framework: The paper is based on the theory of strategic management accounting, including the use of strategic management accounting as well as the characteristics of organizations in general and universities in particular.   Design/Methodology/Approach: Survey data were collected from 142 accountants of 102 public higher education institutions, cleaned data, and used regression analysis by SPSS 22 software.   Findings: The results showed that with 07 factors of SMA stands for Strategic Application (AD), Strategic Planning (LKH), Strategic Management Accounting (KT), Financial Measures (TC), Non-Financial Measures (PTC), Reporting strategy (BC), and Strategic Management Decision Making (RQD), there are only 3 factors that have an impact on the performance of quality universities (Application of Strategy, Quality Management Accounting Techniques, and Financial Measures). Considering the control variable, only the degree of autonomy, and the number of students have a positive effect on the impact of quality management accounting information and the performance of universities.   Research, practical & social implications: The results contribute to additional evidence for managers to pay more attention to quality management accounting information, thereby improving the universites' operational performance. In addition, this study complements the literature review documents related to the content of SMA and the impact of using SMA on the performance of universities.   Originality/Value: The study provided an extension on the impact of SMA on the performance of universities as well as the mediating role of the control variable on the relationship between SMA and performance. Research results provide useful references for research on related issues

MÔ PHỎNG ẢNH HƯỞNG CỦA MỰC NƯỚC BIỂN DÂNG ĐẾN BIẾN ĐỘNG ĐỊA HÌNH ĐÁY VÙNG VEN BỜ CỬA SÔNG MÊ KÔNG

This paper presents some study results on morphological change in the coastal region of Mekong River under the influences of sea level rise. In order to set up the models, measured data were collected, systematically and homogeneously processed to create open boundary conditions (time-serial data) for the model. Open sea boundary conditions of the model were created by NESTING method. The model (Delft3D model) was set up with 4 layers in Sigma coordinate. The results of model were validated, showing a fairly good agreement with measured data (water elevation, currents, and suspended sediment concentration) at some places in the study area. Results of some scenarios of simulation (dry and flood season) show the sea level rise due to climate change could make a reduction in the seaward sediment transport and increase its settling around estuaries. As a result, sea level rise causes an increase in the accreted rate of sandbars in southern estuary of Mekong river coastal area. The influences of sea level rise on Mekong river coastal bed topography are prevailing in the region of about 7 - 10 km seawards. Further 10 km from the coast, influences of sea level rise on coastal morphology are not significant.Bài báo trình bày các kết quả nghiên cứu dự báo biến động địa hình ở vùng ven bờ châu thổ sông Mê Kông dưới ảnh hưởng của nước biển dâng. Để thiết lập mô hình tính, các chuỗi số liệu quan trắc đã được thu thập, xử lý hệ thống và đồng bộ cho các điều kiện biên (sông, biển) của mô hình dạng chuỗi số liệu (time serial data). Các biên mở phía biển của mô hình được tạo ra bằng phương pháp lưới lồng (NESTING) từ mô hình có miền tính rộng hơn ở phía ngoài. Mô hình Delft3D với 4 lớp độ sâu theo hệ tọa độ Sigma đã được thiết lập và kiểm chứng cho thấy có sự phù hợp với số liệu đo đạc. Kết quả dự báo trong mùa cạn và mùa lũ đã cho thấy sự dâng cao mực nước biển do biến đổi khí hậu làm hạn chế sự phát tán của dòng trầm tích về phía biển và tập trung di chuyển quanh các cửa sông. Qua đó làm tăng tốc độ bồi tại các bãi bồi khu vực phía ngoài các cửa sông phía nam của vùng ven bờ châu thổ sông Mê Kông. Những ảnh hưởng do dâng cao mực nước biển đến địa hình đáy ven bờ châu thổ sông Mê Kông phổ biến diễn ra trong phạm vi khoảng 7 -       10 km từ cửa sông ra phía ngoài. Ở phía ngoài 10 km từ bờ ra, ảnh hưởng do dâng cao mực nước đến địa hình đáy hầu như không đáng kể

Seed Health and Quality of Rice Seeds Produced by Farmer and Growing in Cho Moi District, An Giang Province, Vietnam

This study was conducted at Laboratory in An Giang University; the varieties examined were collected from farmer households in 2018 – they were varieties that the farmer stored for the next crop (Winter-Spring) from Autumn-Winter crop in Cho Moi district, An Giang Province, Vietnam. The research evaluated the quality of seed rice, which is provided and planted by the farmer. As a result, this study showed that almost all of the varieties of seed rice from farmer households indicated the ratio of filled-grain, the germination, and the determination of seedling healthy, which are lower than certified variation. Besides, the samples of seed rice from farmer household have more infected fungal; especially the samples with higher in a filled-grain ratio is less infected by fungi, there were 12 types of seed borne-fungi in rice varieties from the farmer (in Cho Moi district), included: Alternaria padwickii, Rhizoctonia solani, Aspergillus oryzae, Bipolaris oryzae, Cercospora janseana, Curvularia lunata, Fusarium moniliforme, Pyricularia oryzae, Sarocladium oryzae, Tilletia barclayana, Fusarium graminearum, and Ustilaginoidea viren

A Tourists' Travel Intention in the Context of Covid-19 in Viet Nam

The novel coronavirus pneumonia has seriously affected the development of tourism in Vietnam and even the whole world. Combining the current of VietNam's mitigation and the gradual recovery of tourism, this paper puts the research perspective on tourists' travel intention, and constructs a new theoretical structure by using TPB and TRA theory, This study presents the findings of a research which examined the relationship Subject norms and perceived behavioral control have a significant impact on Attitude and tourists' desire to travel;  the Attitude and desire to travel has a significant positive impact on tourists' travel intention, a little empirical study investigates these relationships together. This article investigates these relationships using SEM with data 437 tourists in the Vietnam. Findings of the study revealed that Attitude mediates the relationship between Subject norms, Perceived Behavioral Control, and Travel intention. Desire to travel mediates the relationship between Subject Norm, Perceived Behavioral Control and Travel intention. Based on the study findings, implications for theory and practice are discussed. Keywords: COVID-19, Theory of planned behaviour(TPB), Theory of reasoned action(TRA),Viet Nam DOI: 10.7176/EJBM/13-14-07 Publication date:July 31st 202

Student Satisfaction with Quality of Accounting and Auditing Education: The Case of Vietnam

This research is conducted to examine and evaluate determinants influencing the level of student satisfaction in the quality of auditing and accounting training at Vietnamese universities. Data were collected from 213 students of accounting and auditing field in three universities of National Economics University, University of Commerce and Academy of Finance. Exploratory factor analysis (EFA) and linear regression models were employed to determine the determinants influencing student satisfaction about quality of accounting and auditing. The findings show that the strongest impact on student satisfaction was the ability to serve; then training program; infrastructure component, and the last of teaching team. Based on the results, some recommendations are proposed for improving the satisfaction levels of students of accounting and auditing. Keywords: Quality of service; Quality of training; Satisfactio

Antioxidant and in vitro antidiabetic activities of Peperomia pellucida (L.) Kunth extract

Peperomia pellucida (L.) is commonly used as a herbal plant. Its effectiveness in treating inflammatory diseases, digestive disorders, and cancer in tropical and subtropical countries was introduced, especially in field of folk medicine. However, this plant species has not been studied widely in Vietnam, especially for its biological activities. This study was done to determine the antioxidant capacity of P. pellucida by using in vitro and in vivo methods, as well as its inhibitory ability to α-amylase enzyme activity. The total polyphenolic and flavonoid contents of P. pellucida extract were reported to be 359.91±0.77 mg GAE/g and 200.28±1.23 mg QE/g extract, respectively. The results showed the in vitro antioxidant activity of P. pellucida extract in four methods, including DPPH, and ABTS.+, RP and TAC, had EC50 values of 730.34 μg/mL, 84.33 μg/mL, 95.28 μg/mL, respectively, and Abs0.5 value of 114.73 μg/mL. Under H2O2-induced oxidative stress, fruit flies that were raised in the feed medium supplemented with a concentration of 1 mg/mL of P. pellucida extract showed their average survival time, 50% survival time, and 10% survival time at 1.6 times, 1.8 times, and 1.62 times, respectively, higher than those of the control treatment. The ability to inhibit the α-amylase activity in P. pellucida extract was determined with an EC50 value of 115.32±2.65 μg/mL compared with the commercial drug of 18.67±0, 01 μg/mL. The research results showed that P. pellucida is a potential species in the study of natural compounds with antioxidant and antidiabetic activities

PSSA- INTERNATIONAL SOLUTION TO PROTECT THE BIODIVERSITY IN HA LONG BAY - CAT BA MARINE AREA

A Particularly Sensitive Sea Area (PSSA) is an important management tool for biodiversity protection of a marine area. At the time of designation of a Particularly Sensitive Sea Area, an associated protective measure, which meets the requirements of the appropriate legal instrument establishing such measure, must have been approved or adopted by IMO to prevent, reduce, or eliminate the threat or identified vulnerability. Information on each of the Particularly Sensitive Sea Areas (PSSAs) that has been designated by IMO is available on the nautical chart. The Vietnam’s coastal zones and islands are the isolated oceanic habitat of extremely rich marine life in very good condition which is important to the maintenance and dispersal of the marine life of the western tropical Pacific. Vietnam coastal areas are very high risk areas affected by maritime activities, particularly international shipping, therefore in the future identification of some Particularly Sensitive Sea Areas (PSSAs) is necessary. The first Particularly Sensitive Sea Area for Vietnam in Ha Long - Cat Ba was initially proposed in this paper