A Study on the Impact of the Usage of Cost Information on Business Performance of Enterprises in Vietnam

Purpose: The primary objective of the research was to investigate the correlation between the utilization of cost information and business performance of enterprises in Vietnam, particularly in the context of the Covid-19 pandemic.   Design/methodology/approach: A survey was conducted, involving a sample of 380 participants consisting of CEOs, CFOs, managers, board of directors, and individuals in charge of accounting and finance departments. The study employed a structure equation model to analyze the relationship between the use of cost information and business performance.   Findings: The study revealed a significant and positive impact of cost information utilization on business performance among the surveyed enterprises in Vietnam. Additionally, the study provided recommendations for enterprises in Vietnam on how to make use of cost information for various purposes, including planning, evaluating, decision-making, and cost control, to optimize their business performance.   Research, Practical & Social implication: The study's results suggest that utilizing cost information effectively can lead to improved business performance and may provide valuable insights for Vietnamese enterprises on how to navigate the challenging and competitive post-Covid-19 economic environment.   Originality/value: The research employed a structural equation modeling (SEM) approach, and a test for univariate normality demonstrated an outstanding critical skewness ratio value. Furthermore, the kurtosis indicated that the data followed a normal distribution, making it suitable for analysis. Since SEM employs rigorous criteria to evaluate model fit, it can be inferred that the measurement model exhibited a high level of fit. The findings affirm the beneficial impact of utilizing cost information on business performance and offer significant recommendations for Vietnamese businesses in the current post-COVID era

Phase Structure of Bose - Einstein Condensate in Ultra - Cold Bose Gases

The Bose - Einstein condensation of ultra - cold Bose gases is studied by means of the Cornwall - Jackiw - Tomboulis effective potential approach in the improved double - bubble approximation which preserves the Goldstone theorem. The phase structure of Bose - Einstein condensate associating with two different types of phase transition is systematically investigated. Its main feature is that the symmetry which was broken at zero temperature gets restore at higher temperature

Stemtech model in education 4.0: Designing height measuring instruments in grade 10

With the development in the fourth industrial revolution, there have been urgent demands for new human resources in the world. The mission set for the education sector is to prepare students with skills and knowledge in line with global standards to keep up with the industrial age 4.0. Among the educational trends that serve the fourth industrial revolution, STEM education has been demonstrating its superiority through various studies. This study applies the STEMTech model, which connects the fields of Science, Technology, Engineering, and Mathematics with a central technological factor, to create STEM products in the context of high schools in Vietnam recently. Firstly, the research trains students about STEM education, STEMTech model, and some new technologies; then divides the class into multiple groups of students to conduct a project based on STEMTech model; finally, surveys students. Statistical analysis was used to evaluate STEMTech model, whose results show that STEMTech model can engage students in learning, develop their creativity, and promote other competencies

DETERMINATION THE PRIORITY OF FACTORS INFLUENCING OVERSEAS INVESTMENT DESTINATIONS OF BUSINESSES USING AN ANALYTIC HIERARCHY PROCESS METHOD

Because of the great benefits overseas investment brings, countries and businesses are increasingly concerned with the question of an ideal investment destination. Many studies have shown that, factors of the consumption market, the infrastructure and resources, economic and political environment have a significant impact on the decision to choose an investment location, however the priority order of these factors are different for various research spaces. By studying the specific case of Viettel Group - one of the largest telecommunications groups in Vietnam that is having many international investment activities in recent years, the study has been verified the priority order of factors influencing the decision to choose an overseas investment location of this corporation. The research outcomes show that the group of factors that have the most influence on investment decisions is the group "Consumption market", more specifically, the sub-factor "Market Size" is considered more than the others.    Keywords: Investment Destinations, Foreign Investment Decision, Analytic Hierarchy Process

CHARACTERIZATION AND MITIGATION OF VIETNAM COASTAL HAZARDS FOR SUSTAINABLE DEVELOPMENT

Joint Research on Environmental Science and Technology for the Eart

Sorting or supporting teachers? An exploration of the imbalanced role of classroom observation in the development and assessment of Vietnamese secondary schoolteachers

In 2018, Vietnam’s National Teacher Education Programme established a new framework for schoolteachers’ professional development. Classroom observation was the dominant method used for teacher monitoring, assessment and development. This paper explores the use and impact of current classroom observation policy and practice on novice teachers in Vietnamese secondary schools. Our study draws on qualitative data from 35 semi-structured interviews across four provinces. Our findings revealed ongoing policy-practice tensions, with the prioritisation and dominance of classroom observation as an assessment tool for sorting rather than supporting teachers. These tensions were indicative of a wider policy-practice disconnect enshrined in recent reform by the Ministry of Education and Training that advocated the adoption of lesson study as the preferred national approach in schools. However, the experiences of our participants reflected a very different picture in practice that reinforced traditional hierarchies of power associated with evaluative models of observation that are designed to standardise and rank teachers’ classroom performance rather than develop the quality of teaching. Instead of the more collaborative and collegial ethos typically associated with inquiry-based approaches like lesson study, observation was being used largely as a high-stakes assessment, resulting in increased levels of anxiety and stress among teachers

The role of classroom observation in the development and assessment of schoolteachers in Vietnam: a review of national policy and research

This paper focuses on the role of classroom observation in the development and assessment of schoolteachers in Vietnam through a narrative review of current policy and cognate research literature. The overall aim of this review was twofold. Firstly, to contribute to a growing bank of Vietnam-based studies to maximise the value of the insights from this scholarly work into recent policy reforms on teachers’ professional development in Vietnam. Secondly, to widen access and exposure to published work on the topic in Vietnamese that is not readily accessible to English-speaking scholars. This review revealed a long history and engrained culture of using observation as a teacher performance evaluation tool. In recent years, there have been policy reforms and research studies that have repositioned observation as a tool for teacher learning and development. However, the implementation of these reforms has been inconsistent across Vietnam, along with recent reform having encountered resistance from a culture of compliance in schools. This paper identifies some of the key issues that policy makers and educational leaders need to address in practice in order to ensure the effective and meaningful implementation of the reforms relating to the use of observation for learning and developmental purposes