Organizational Culture Factors Affect Employees’ Organizational Commitment: A Research in Ho Chi Minh City Logistics Enterprises, Vietnam

Research aims: The research aims to evaluate several factors of organizational culture affecting the organizational commitment of employees in logistics enterprises in Ho Chi Minh City (Vietnam).Design/Methodology/Approach: The data were collected based on a survey of respondents who were employees working at logistics enterprises in Ho Chi Minh City. The collected data, consisting of 227 survey questionnaires, were described through statistical analysis, checking Cronbach’s Alpha reliability assessment, employing Exploratory Factor Analysis (EFA), and testing the fit of the research model. Research findings: The results showcased that five components had a statistically significant impact on an employee’s organizational commitment, including (from high to low impact in order) consistency in governance policy, communication within the organization, training and development, rewards and recognition, and teamwork.Theoretical contribution/Originality: The study contributes to and supplements the array of organizational culture topics related to the commitment of employees at companies.Practitioner/Policy implication: The research contributes to the logistics companies' understanding of how to improve the organizational culture to maintain the loyalty of employees in the organization.Research limitation/Implication: The research limitation is that only Ho Chi Minh City logistics enterprises were chosen for the survey. However, there are many cities in Vietnam where logistics companies are located. Thus, the other research can be implemented in other regions in Vietnam and other countries for future studies

Level of Factors impact on the Buyers’ Intention in Buying Private Health Insurance with the Case of Vietnam Non-Life Insurance Companies

The study aims to determine the influence of factors affecting the intention to purchase private health insurance at non-life insurance companies in Vietnam. The samples were surveyed from 500 people from many areas but mostly in Hanoi. The study identified and clarified 5 independent factors affecting the intention to buy private health insurance at non-life health insurance companies in Vietnam. The analysis results show 5 variables: "Past experience", "Perception of service quality of insurance companies", "Perceived behavioral control", "Attitude towards risks and private health insurance ", and the variable "Subjective norms on private health insurance" affect people's intention to buy private health insurance. Several policies have been proposed to increase customers' intention to buy private health insurance at non-life insurance companies from the analysis. To raise customer's intention to purchase private health insurance, the research team recommends non-life insurance company to improve service quality, especially after-sales service, the quality and expertise of staff, and the government to complete policies and legal framework on private health insurance. Moreover, the research team also recommend to renovate the quality of organizing the private health insurance regime and form the basis of the entire population pathology record. Keywords: private health insurance, intention to purchase, non-life insurance company. DOI: 10.7176/EJBM/12-27-06 Publication date:September 30th 202

The Relationship between Real Earnings Management and Firm Performance: The Case of Energy Firms in Vietnam

This investigation analyses the influence of real activities earnings management on firm performance of the energy listed firms on Vietnam's stock market. Our data collection constitutes 29 energy companies on Vietnam stock markets (HNX and HOSE) in the period from 2010 to 2016. We used regression analysis in accordance with panel data, namely fixed effects model and random effects model. The results determine that real activity earnings management positively impacts on firm performance. This implies that increasing current sales activities will have a positive impact on current earnings. However, this may be pernicious to the company in the future. There is a positive association between firm size, cash from operating activities, growth opportunities and firm performance while firm leverage and tangible asset have a negative association. Research results are significant for regulators and investors in emerging markets. Keywords: real earnings management, firm performance, energy firms, Vietnam. JEL Classifications: M41; G32 DOI: https://doi.org/10.32479/ijeep.746

Perceived Audit Quality, Earnings Management and Cost of Debt Capital: Evidence from the Energy Listed Firms on Vietnam's Stock Market

This study examines the impact of perceived audit quality and accrual-based earnings management on cost of debt capital of the energy listed firms on Vietnam's stock market. Our data set includes 29 energy companies on Vietnam stock markets (HNX and HOSE) in the period from 2010 to 2016. We used FEM and REM estimator to test our hypotheses. The results confirm that there is no significant statistical association between accrual-based earnings management and cost of debt. There is a negative association between audit quality, firm size, return on assets and cost of debt while firm leverage and the tangible asset has a positive association. Moreover, global financial crisis has no statistically significant influence on the cost of debt capital. The research results have implications for regulators and investors about the stability of the economy in emerging markets. Keywords: cost of debt, earnings management, audit quality, energy enterprises, Vietnam. JEL Classifications: M42; G32 DOI: https://doi.org/10.32479/ijeep.699

Income Diversification and Financial Performance: The Mediating Effect of Banks’ Size, Ownership Structure, and the Financial Crisis in Vietnam

Research aims: This study focuses on the correlation between income diversification and financial performance, taking into account banks’ size, type of ownership, and the financial crisis.Design/Methodology/Approach: This study uses financial data of 29 commercial banks in Vietnam during the period from 2005 to 2018. This research employs a Generalized Method of Moments (GMM) regression.Research findings: The results do not find statistical evidence of a direct effect of banks’ income diversification on their financial performance. However, when considering the classification factors, such as the bank’s size and ownership type, the findings show that big banks and state-owned banks could take advantage of diversification strategies to boost their profitability. Moreover, the study has proven that income diversification generates a significant positive effect on banks’ financial performance during the crisis time.Theoretical contribution/Originality: This study provides a theoretical evidence on the direct effect of income diversification on a bank’s financial performance concerning banks’ size, ownership type, and the financial crisis.Practitioner/Policy implication: Further, this research also offers the bank’s managers, policymakers, and investors an insight of good banks’ financial performance in the context of an unstable economy.Research limitation/Implication: The limitations still exist in this research, such as (1) the number of banks participating in the research sample was a predictable limitation; (2) this research mainly focused on financial variables but ignored the variables representing the managers’ behavior and the banks’ organizational structure; (3) the future studies can focus on these aspects to explore further the hidden picture of diversification strategy and banking performance

Deep Transfer Learning: A Novel Collaborative Learning Model for Cyberattack Detection Systems in IoT Networks

Federated Learning (FL) has recently become an effective approach for cyberattack detection systems, especially in Internet-of-Things (IoT) networks. By distributing the learning process across IoT gateways, FL can improve learning efficiency, reduce communication overheads and enhance privacy for cyberattack detection systems. Challenges in implementation of FL in such systems include unavailability of labeled data and dissimilarity of data features in different IoT networks. In this paper, we propose a novel collaborative learning framework that leverages Transfer Learning (TL) to overcome these challenges. Particularly, we develop a novel collaborative learning approach that enables a target network with unlabeled data to effectively and quickly learn knowledge from a source network that possesses abundant labeled data. It is important that the state-of-the-art studies require the participated datasets of networks to have the same features, thus limiting the efficiency, flexibility as well as scalability of intrusion detection systems. However, our proposed framework can address these problems by exchanging the learning knowledge among various deep learning models, even when their datasets have different features. Extensive experiments on recent real-world cybersecurity datasets show that the proposed framework can improve more than 40% as compared to the state-of-the-art deep learning based approaches.Comment: 12 page

Super cavity model with the coupling reaction of slender body motion and water flow

 On the imperfect water entry, a high-speed slender body moving in the forward direction, rotates inside the cavity. The body's motion makes super cavity phenomena in the water flow. The water velocity and pressure fields interact during the body's motion. In this paper, the coupling simulation model is a combination of two sub-models: In the first sub-model, the motion of slender body running very fast underwater is simulated. The equation system of this sub-model is solved by Runge-Kutta method; In the second sub-model, the water flow and pressure field under reaction of very fast slender body motion are simulated by CFD model. The simulation results of this coupled model are compared with experiments based on magnitudes of velocity U by x0 direction and error percents for cavity diameter and length

EFFECT OF FISH SCALE COLLAGEN ON SOME CHARACTERISTICS AND DRUG RELEASE OF CARRAGEENAN/COLLAGEN/ALLOPURINOL FILM

ABSTRACT - QMFS2019Collagen from fish is attracting a lot of attention thanks to its high absorbance ability, biocompatibility as well as non-religious obstruction and cheap sources. It could be applied in many fields, for example: food, cosmetic, or biomedicine. Using of collagen also helps to reduce the environment pollution from fish scale waste in fish processing. In this study, collagen extracted from Vietnamese fresh-water tilapia fish scales was used in combination with carrageenan for the improvement of drug release control. The influence of fish scale collagen content on morphology, thermal behavior and drug release from carrageenan/collagen/allopurinol composite film was evaluated by methods such as field emission scanning electron microscopy (FESEM), differential scanning calorimetric (DSC) and ultraviolet-visible spectroscopy (UV-Vis). From the DSC data, FESEM analysis and drug release of carrageenan/collagen/allopurinol composite films, the most suitable collagen in composite film is 5 wt.%