Evaluation of Accountants’ Performance: The Case of Vietnam

This study is conducted for evaluating accountants’ performance of firms doing business in Vietnam. Based on literature review and interview’s results, dependent variable of accountants’ performance includes four attributes. Having descriptive analysis, Cronbach's Alpha, Independent T-test, ANOVA for measuring performance of accountants in firms in Vietnam. The results show that performance of accountants achieved an average of 3.87, Cronbach's Alpha coefficient with greater than 0.6; evaluation of the performance of accountants of other units in firms and its evaluation of accounting unit itself is different, differences in evaluating performance of accountants from chief accountants, general accountants and accountants. Based on the findings, some recommendations are given for improving accountant performances of firms doing business in the context of Vietnam. Keywords: Performance, Accountants, Vietna

Optimization of Weld Parameters in Wire and Arc-Based Directed Energy Deposition of High Strength Low Alloy Steels

This paper aims to investigate the fabrication of high strength low alloy (HSLA) steels by wire and arc-based directed energy deposition (WADED). Firstly, the relationship between the process variables (including the travel speed-V, the current-C, and the voltage-U) and the geometrical characteristics of weld beads (including the bead height (BH), bead width (BW), and melting pool length (MPL)) was investigated. Secondly, the optimal process variables were identified using the desirability approach. The results indicate that voltage-U has the highest impact on BW and MPL, meanwhile the travel speed-V is the most impacting factor on BH. The optimal variables for the WADED process of HSAL steels are V = 0.3 m/min, C = 160 A, and U = 19 V. The component fabricated with the optimal variables is fully dense without spatters and defects, confirming the efficiency of the WADED process for HSLA steels

MEASURES TO IMPROVE THE LEARNING QUALITY OF BASKETBALL SUBJECT FOR NON-SPECIALIZED STUDENTS AT BAC NINH SPORTS UNIVERSITY OF VIETNAM UNDER THE CREDIT-BASED TRAINING SYSTEM

In using conventional scientific research methods in the field of physical training and sports, we selected and built the content of 04 measures to improve the quality of teaching Basketball subject for non-specialized students of Bac Ninh Sport University of Viet Nam under the credit-based training system, at the same time test the theory on the feasibility of measures by an expert method. The result showed that the selected and built measures were feasible and could be applied in practice to improve the quality of teaching Basketball subject for non-specialized students at Bac Ninh Sport University of Viet Nam under the credit-based training system.  Article visualizations

Determinants Influencing Entrepreneurial Intention in Hanoi, Vietnam

This research employed survey data from 204 students between two groups of  economics and technical majors in Hanoi city for assessing the impact levels of determinants on entrepreneurial intention. The results show that a number of determinants including Need for achievement, Self-efficacy, and Instrumental readiness have positive impacts on student’s entrepreneurial intention. Besides, this study is also to create a basis for  comparative students among different economics and technical majors, work exoperience, and gender. These findings are the basis to recommend policies and solutions to promote entrepreneurship movement in Vietnam. Keywords: Entrepreneurial intention, need for achievement, self-efficacy, instrumental readiness. DOI: 10.7176/EJBM/12-15-10 Publication date:May 31st 2020

Survey on Vietnamese teachers’ perspectives and perceived support during COVID-19

The COVID-19 pandemic has caused unprecedented damage to the educational system worldwide. Besides the measurable economic impacts in the short-term and long-term, there is intangible destruction within educational institutions. In particular, teachers – the most critical intellectual resources of any schools – have to face various types of financial, physical, and mental struggles due to COVID-19. To capture the current context of more than one million Vietnamese teachers during COVID-19, we distributed an e- survey to more than 2,500 randomly selected teachers from two major teacher communities on Facebook from 6th to 11th April 2020. From over 373 responses, we excluded the observations which violated our cross-check questions and retained 294 observations for further analysis. This dataset includes: (i) Demographics of participants; (ii) Teachers' perspectives regarding the operation of teaching activities during the pandemic; (iii) Teachers' received support from their schools, government bodies, other stakeholders such as teacher unions, and parents' associations; and (iv) teachers' evaluation of school readiness toward digital transformation. Further, the dataset was supplemented with an additional question on the teachers' primary source of professional development activities during the pandemic

Enabling Technologies for Web 3.0: A Comprehensive Survey

Web 3.0 represents the next stage of Internet evolution, aiming to empower users with increased autonomy, efficiency, quality, security, and privacy. This evolution can potentially democratize content access by utilizing the latest developments in enabling technologies. In this paper, we conduct an in-depth survey of enabling technologies in the context of Web 3.0, such as blockchain, semantic web, 3D interactive web, Metaverse, Virtual reality/Augmented reality, Internet of Things technology, and their roles in shaping Web 3.0. We commence by providing a comprehensive background of Web 3.0, including its concept, basic architecture, potential applications, and industry adoption. Subsequently, we examine recent breakthroughs in IoT, 5G, and blockchain technologies that are pivotal to Web 3.0 development. Following that, other enabling technologies, including AI, semantic web, and 3D interactive web, are discussed. Utilizing these technologies can effectively address the critical challenges in realizing Web 3.0, such as ensuring decentralized identity, platform interoperability, data transparency, reducing latency, and enhancing the system's scalability. Finally, we highlight significant challenges associated with Web 3.0 implementation, emphasizing potential solutions and providing insights into future research directions in this field

Investigating the effectiveness of web‐based HIV self‐test distribution and linkage to HIV treatment and PrEP among groups at elevated risk of HIV in Viet Nam provinces: a mixed‐methods analysis of implementation from pilot to scale‐up

Introduction In Viet Nam, key populations (KPs) face barriers accessing HIV services. Virtual platforms can be leveraged to increase access for KPs, including for HIV self-testing (HIVST). This study compares reach and effectiveness of a web-based HIVST intervention from pilot to scale-up in Viet Nam. Methods A mixed-methods explanatory sequential design used cross-sectional and thematic analysis. The pilot launched in Can Tho in November 2020, followed by Hanoi and Nghe An in April 2021. Scale-up included Can Tho and Nghe An, with 21 novel provinces from April to December 2022. After risk assessment, participants registered on the website, receiving HIVST (OraQuick®) by courier, peer educator or self-pick-up. Test result reporting and completing satisfaction surveys were encouraged. Intervention reach was measured through numbers accessing the testing, disaggregated by demographics, and proportion of individuals reporting self-testing post-registration. Effectiveness was measured through numbers reporting self-test results, testing positive and linking to care, and testing negative and using HIVST to manage pre-exposure prophylaxis (PrEP) use. Thematic content analysis of free-text responses from the satisfaction survey synthesized quantitative outcomes. Results In total, 17,589 participants registered on the HIVST website; 11,332 individuals ordered 13,334 tests. Participants were generally young, aged <25 years (4309/11,332, 38.0%), male (9418/11,332, 83.1%) and men who have sex with men (6437/11,332, 56.8%). Nearly half were first-time testers (5069/11,332, 44.9%). Scale-up participants were two times more likely to be assigned female at birth (scale-up; 1595/8436, 18.9% compared to pilot; 392/3727, 10.5%, p < 0.001). Fewer test results were reported in scale-up compared with pilot (pilot: 3129/4140, 75.6%, scale-up: 5811/9194, 63.2%, p < 0.001). 6.3% of all tests were reactive (pilot: 176/3129, 5.6% reactive compared to scale-up: 385/5811, 6.6% reactive, p = 0.063); of which most linked to care (509/522, 97.5%). One-fifth of participants with a negative test initiated or continued PrEP (pilot; 19.8%, scale-up; 18.5%, p = 0.124). Thematic analysis suggested that community delivery models increased programmatic reach. Live chat may also be a suitable proxy for staff support to increase result reporting. Conclusions Web-based self-testing in Viet Nam reached people at elevated risk of HIV, facilitating uptake of anti-retroviral treatment and direct linkage to PrEP initiations. Further innovations such as the use of social-network testing services and incorporating features powered by artificial intelligence could increase the effectiveness and efficiency of the approach