Determinants Influencing The Application of Management Accounting: The Case of Vietnam

The study aimed to determine the factors influencing the level of application of management accounting in feed production firms in Vietnam. Data were collected from the survey of 228 feed production firms in Vietnam. The study employs the combination of qualitative and quantitative methods with building multivariate regression models of determinants affecting the application of management accounting in those firms. The results contribute to building a multivariate regression model of factors affecting the application of management accounting in food production firms. Based on the findings, some recommendations are proposed for improving the effectiveness of applying management accounting in Vietnamese food production firms

EFL Young Learners’ Perceptions About the Benefits and Challenges of Doing Individual Audio Recording Tasks in Their Oral Fluency

This study was conducted to investigate the EFL young learners’ perceptions about the benefits of individual audio recording tasks in their oral fluency and find out their challenges on how to do individual audio recording tasks. Twenty young learners coming from an English center in Vinh Long province took part in the research. Quantitative and qualitative data were collected by using a questionnaire and semi-structured interviews. The findings implicate that young learners highly perceived the benefits of doing individual audio recording tasks in improving their oral fluency, attitude and motivation. However, they encountered some challenges while doing individual audio recording tasks as regards linguistic problems and personal background. Keywords: Audio recording tasks, oral fluency, benefits and challenges of audio recording tasks DOI: 10.7176/JEP/13-30-07 Publication date:October 31st 202

Some Overviews on Organic Agriculture Apply Circular Economy

The paper provides an overview on agriculture apply circular economy (CE). It provides the concepts of circular economy and organic agriculture. The paper used secondary researches from topics, documents related to organic agriculture apply CE. With results which the previous studies mentioned, the paper bases on different CE theoretical approaches to clarify the concept of organic agriculture in the direction of circular economy. Keywords: organic agriculture, circular economy DOI: 10.7176/JESD/13-20-01 Publication date:October 31st 202

XÁC ĐỊNH HỆ SỐ TÍCH TỤ THỦY NGÂN CỦA MỘT SỐ LOÀI ĐỘNG VẬT THÂN MỀM HAI MẢNH VỎ Ở KHU VỰC ĐÔNG BẮC BẮC BỘ, VIỆT NAM

Some organisms (snout otterclam Lutraria rhynchaena, granular ark Anadara granosa, corrugated lucine Austriella corrugata and lyrate Asiatic hard clam Meretrix lyrata) were chosen as subjects of this research because of their high bioaccumulation, their sedentary life and their filter feeding habit. Concentration of total mercury in the water was detected at 3 positions: Lan Ha bay - Cat Ba island, Hoang Tan commune - Quang Ninh province, Dong Bai commune - Hai Phong city. Result of this research showes the different levels of accumulation in tissues of 4 species but they are lower than MOH’s allowable value (0.5 micrograms/g). The bioaccumulation factors (BAF) of corrugated lucine Austriella corrugata, Granular ark Anadara granosa, Lyrate Asiatic hard clam Meretrix lyrata and Snout Otterclam Lutraria rhynchaena were 1.344, 344, 333 and 158 respectively. These factors show that accumulation total mercury in 4 species of mollusca is in natural tendency.Nhóm động vật nhuyễn thể sống đáy (Tu hài Lutraria rhynchaena, Sò huyết Anadara granosa, Ngán Austriella corrugata và Ngao trắng Meretrix lyrata) được chọn làm đối tượng nghiên cứu do khả năng tích tụ sinh học cao, đời sống ít di chuyển, ăn lọc mùn bã hữu cơ. Đã phát hiện nồng độ thủy ngân trong môi trường nước tại 3 vị trí nghiên cứu là vị trí vịnh Lan Hạ (Cát Bà), Hoàng Tân (Quảng Yên - Quảng Ninh) và xã Đồng Bài (Cát Hải - Hải Phòng). Nghiên cứu đã xác định mức độ tích lũy trong mô thịt của 4 loài sinh vật trên ở các mức khác nhau nhưng nhưng đều thấp hơn quy chuẩn cho phép của Bộ Y tế (0,5 µg/g). Hệ số tích tụ thủy ngân BAF của 4 loài đã minh chứng được xu hướng tích lũy thủy ngân của các loài hai mảnh tại 3 khu vực nghiên cứu phù hợp với quy luật tự nhiên: hệ số BAF của Ngán Austriella corrugata là 1.344, của Sò huyết Anadara granosa là 344, của Ngao trắng Meretrix lyrata là 333 và của Tu hài Lutraria rhynchaena 158

Driving Factors for Green Innovation in Vietnamese Construction Enterprises

Purpose: The aim of this study is to examine the influences of different factors on green innovation in Vietnamese construction enterprises.   Theoretical framework: The theoretical framework is built upon the resource-based view, the model of organizational innovation, and stakeholder theory.   Design/methodology/approach: The research carries out a literature survey related to construction enterprises, then empirical analysis is conducted among 450 employees and managers at all level working in this field with the results analyzed using Cronbach’s Alpha analysis, exploratory factor analysis, pearson correlation analysis, linear regression analysis and One - way ANOVA analysis.   Findings: The results demonstrate that using renewable energy is well represented for green innovation in the Vietnamese construction industry and quantitative results also show positive impacts of all factors studied on green innovation: Green dynamic capabilities, Green creativity, Green knowledge sharing, Corporate environmental ethics, Pressure from industry competitors and regulators. In addition, the result affirmed there are statistically significant differences in the level of green innovation between construction enterprises of size and age, but not types of firm.   Research, Practical & Social implications: The study proposes solutions for both enterprises and regulators – one of the external stakeholders to develop green innovation in the construction sector. 

Agricultural restructure policy in Vietnam and practical application for sustainable development in agriculture

Recently, effective agricultural policies necessitate sustainable development in the agricultural sector, which necessitates frequent research and the attention of policymakers. Consequently, this study investigates the effect of agricultural restructuring policies on agricultural import, agricultural export, agricultural employment, agricultural irrigation land, and agricultural land on the sustainable development of agriculture in Vietnam. From 1991 to 2021, the researchers extracted secondary data from secondary sources such as World Development Indicators (WDI). The researchers also used the non-linear autoregressive distributed lag (NARDL) method to examine the relationships between the variables. The results revealed that agricultural restructuring policies regarding agricultural import, agricultural exports, agricultural employment, agricultural irrigation land, and agricultural land have a positive correlation with Vietnam's agriculture's sustainable development. The research assists policymakers in formulating regulations for achieving sustainable agricultural development by implementing effective agricultural restructuring policies.Mai Thi Huyen (Bac Giang Agriculture and Forestry University (BAFU)), Nguyen Thi Xuan Huong (Viet Nam National University of Forestry (VNUF)), Nguyen Van Song (Viet Nam National University of Agriculture (VNUA)), Nguyen Thi Hai Yen (College of Economics, Vinh University (VU)), Nguyen Dang Que National Academy of Public Administration (NAPA))Includes bibliographical references

Factors contributing to animal health risks: Implication for smallholder pig production in Vietnam

In Vietnam, there are about four million households producing pigs of which more than half are producing at small scale, i.e., about one to two pigs per production cycle. One of the most critical constraints to pig production, especially for small scale, is the presence of animal disease. Many types of diseases have been reported by smallholder pig producers in Hung Yen such as diarrhea, pneumonia, fever, blue ear, head edema and pasteurellosis. The percentage of sick pigs is highest among piglets (27 percent), as compared with growing pigs and fatteners (five percent each). Diseases could lead to death of pigs, resulting in economic losses to the pig producers. Estimates of the cost of mortality in pig production in Hung Yen were about 3.3 million VND per household, accounting for about 13.6 percent of total income from pig production. Results of this study suggest that there are some practices that contribute to mitigating disease risk and those practices can be easily applied at small scale of pig production. These practices are related to applying a suitable production scale, isolating different age classes of pigs, designing pig houses and using specialized livestock farming tools and sanitation. The value of losses avoided from the above practices is estimated at 320.3 USD per household per year

Une étude de cas pour l'étiquetage morpho-syntaxique de textes vietnamiens

Colloque avec actes sans comité de lecture. nationale.National audienceDans cet article, nous discutons de la construction des jeux d'étiquettes pour l'analyse morpho-syntaxique du vietnamien, en prenant en compte les spécificités linguistiques de cette langue. Cette construction est inspirée du modèle MULTEXT(*) dans le but de s'orienter vers les applications multilingues ainsi que la réutilisabilité des jeux d'étiquettes. Nous allons finalement décrire une expérimentation sur l'étiquetage lexical des textes vietnamiens en utilisant QTAG (Mason et Tufis, 1998), un étiqueteur probabiliste indépendant des langues. || This paper discusses part of speech (POS) tagset construction for Vietnamese by considering linguistic specificities of this language. We take into account the schema as defined in the MULTEXT(*) model, so as to account for possible multilingual applicat

Developing Tools and Building Linguistic Resources for Vietnamese Morpho-Syntactic Processing

Colloque avec actes et comité de lecture. internationale.International audienceVietnamese is spoken by about 80 millions people around the world, yet very few concrete works on this language have been noticed in Natural Language Processing (NLP) until now. The fundamental problems in automatic analysis of Vietnamese, such as part-of speech (POS) tagging, parsing, etc. are extremely difficult due to the lack of formal linguistic knowledge on one hand, and the specificities of isolating languages on the other hand. In this paper, we present our efforts to develop a set of tools permitting the construction and management of language resources for Vietnamese in a normalized framework, whose aim is to be largely distributed and usable for research purposes in NLP. We first define a tagset by constructing Vietnamese morpho-syntactic descriptors that fit in a model compatible with MULTEXT, so as to account for possible multilingual applications as well as the reusability of defined tagsets. We then implement a system undertaking the tasks of word segmentation and POS tagging. Our system ensures a representation format of linguistic resources that is currently considered in the framework of ISO/TC 37/SC 4. Finally we attempt to construct a formal syntactic description of nominal groups using the Tree Adjoining Grammar (TAG) formalism