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

Using learning games for fourth-grade students to teach Vietnamese lessons and teachers' perspectives on learning games

Students can learn   in   a   meaningful way through the use of educational games. When students apply their skills and information in order to progress through a game, a huge degree of engagement is generated among them in the classroom as a result both their capabilities and their learning   increase. 153 children from primary schools in Vietnam participated in this research. The children were split into two groups: an experimental and a control group. Both groups participated in two sessions of word and sentence practice as well as spelling instruction. According to the findings of the study, the educational outcomes of the students are greatly improved when games are used in their classrooms. In addition, research has shown that some teachers are against the use of games in the classroom since it makes it more difficult to prepare educational materials. Some educators believe that playing educational games is a more effective method of instruction as it allows for greater flexibility during the learning process. This makes a contribution to the theoretical framework that is necessary to guide educators and instructors in the process of improving learning game programs for children in primary schools and other learners

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

TURBIDITY REMOVAL BY MUCILAGE FROM BASELLA ALBA

Coagulation and flocculation are preliminary used in water treatment processes for turbidity removal, using popularily synthetic chemicals with health and environmental concerns. The use of natural flocculants has known to be a promising alteratives for chemical ones due to their environmental friendly behavior. This research investigated turbidity removal efficiency of mucilage extracted from Basella alba - an indigenous species in Vietnam - in the role of a flocculant. The removal efficiency of mucilage was investigated in combination with PAC or Alum on To Lich river water by mean of Jar tests. PAC or Alum alone can remove maximum 97% and 90% turbidity of To Lich river water at its original pH for the sedimentation time of 30 minutes. The combination of mucilage and PAC or Alum increased the efficiencies of turbidity removal and reduced the amount of chemicals needed. The corresponding increases were maximum 7% and 18%, respectively; while the reduction of PAC/Alum used was 75-80%

What do Vietnamese executives understand corporate social responsibility?

The Corporate Social Responsibility (CSR) literature in developing countries is seriously meager. This paper explores CSR in the Vietnamese construction industry which has faced many scandals and directed attention toward the question of the responsibilities of these businesses. The study employs the CSR definition documented by Carroll (1979; 1991) to develop a framework for exploring executives’ perceptions towards CSR. Using Carroll’s CSR pyramid and adopting in-depth interview as a method to collect data, the study critically examines the personal understanding of managers in nine companies in the construction industry. The findings show that although Vietnam is a developing country, managers are aware of the significance of environmental issue as a responsibility that businesses must address. Moreover, the managers also believe that corporate contributions to society, and corporate reputation and prestige, are expectations of society. Despite many breakthroughs in executives’ understanding of CSR, they are not sufficiently and systematically aware of CSR and need a stronger supports, such as issuing appropriate policies, from government in adopting CSR in real business practice

Straightforward Procedure for Laboratory Production of DNA Ladder

DNA ladder is commonly used to determine the size of DNA fragments by electrophoresis in routine molecular biology laboratories. In this study, we report a new procedure to prepare a DNA ladder that consists of 10 fragments from 100 to 1000 bp. This protocol is a combination of routinely employed methods: cloning, PCR, and partial digestion with restriction enzymes. DNA fragments of 100 bp with unique restriction site at both ends were self-ligated to create a tandem repeat. Once being cloned, the tandem repeat was rapidly amplified by PCR and partially digested by restriction enzymes to produce a ladder containing multimers of the repeated DNA fragments. Our procedure for production of DNA ladder could be simple, time saving, and inexpensive in comparison with current ones widely used in most laboratories

Determinants of Green Banking Implementation in Emerging Country: Evidence from Vietnam Banks

With the purpose of examining which factors affecting on the implementation of ‘Green Banking’ in transitional countries, the research used in-depth interview and survey questionnaire with statistics analysis with the case of Vietnam banks. The results showed that in emerging country such as Vietnam, the level of ‘Green Banking’ implementation is most affected by Human determinant, followed by Strategy, Product & Services, Culture and Technology determinant respectively. Based on findings, several implications were proposed to enhance the performance of these kind of environment friendly financial products in transitional country. By determining these factors, the banking sector in transitional countries will enhance the implementation of ‘Green Banking’ and achieve sustainable development in the context of escalating environmental contamination. Keywords: Green Banking, Implementation, Emerging Country, Human DOI: 10.7176/EJBM/11-15-04 Publication date:May 31st 201

A study on vegetative propagation of Huperzia serrata by cuttings in Sa Pa, Lao Cai

Huperzia serrata is a precious medicinal plant used in medicine to support and treat Alzheimer's disease. Currently, this species is in danger of extinction due to indiscriminate exploitation for commercial purposes. Furthermore, this species reproduces slowly and is difficult to cultivate artificially. The reproduction by spores of this species is very long and takes 15−20 years from the spore germination to mature plant, whereas asexual reproduction by tissue culture is also difficult. Therefore, cutting is an effective method to propagate this species on a large scale. In this study, we surveyed the factors affecting the survival rate, the rooting and the number of new leaves of the stem cuttings, including cutting length, growing substrate, and effects of growth-regulating hormones IBA (0 ppm, 500 ppm, 1000 ppm, 2000 ppm and 3000 ppm) and α-NAA (0 ppm, 10 ppm, 20 ppm, 30 ppm and 40 ppm). The experimental results showed that using cuttings of 6 cm in length treated with IBA at a concentration of 1000 ppm for 30 mins and cultured on the substrate mixture of soil, decomposed animal manure and rice husk at a ratio of 3:1:1 was the best for cuttings of H. serrata in Sa Pa. The results of this study will contribute to the conservation and development of genetic source of H. serrata in Vietnam.

Orange Peel Essential Oil Nanoemulsions Supported by Nanosilver for Antibacterial Application

This study is devoted to the synthesis of King Orange peel essential oil in water nanoemulsions combined with nanosilver by ultrasonic method supported by mechanical stirring for antibacterial application. The samples were characterized by Gas chromatography-mass spectrometry (GC-MS), Ultraviolet–visible (UV-Vis), Transmission electron microscopy (TEM), and Dynamic light scattering (DLS) methods. According to the above-experimental results, it was found that the emulsions based on orange essential oil (without nanosilver) and the ones combined with nanosilver have the average particle size from 66.2 nm and 42.9 nm, respectively. The obtained nanoemulsions were also tested to examine their antibacterial ability against Escherichia coli (E. coli) by the disc diffusion method. It has been also found that nanoemulsions based on orange essential oil supported by nanosilver have the superior antibacterial ability, compared with individual components of the materials