Customers Accounting Usage and Organizational Performance: The Mediating Role of Customers Accounting

Purpose: The study aims to examine the mediating role of customer accounting information used in the relationship between the intensity of competition, marketing orientation, customer accounting, and operational performance in the case of Vietnamese enterprises.   Theoretical framework:   The research model is inherited from Guilding and McManus (2002), Gupta and Lehmann (2003), and Pfeifer et al. (2005) about the usefulness of customer accounting information to business operational performance.   Design/methodology/approach: The data were collected by using a questionnaire sent to Vietnamese accountants and business managers by email. 324 valid questionnaires were analyzed in this study. The data were analyzed using the structural equation model (SEM).   Findings: The results have shown a positive impact between market orientation and the competitive intensity of enterprises on the use of customer accounting information. The research also indicates that customer accounting information and the perceived benefits of using customer accounting information can support the development of business strategies to help enterprises achieve outstanding efficiency.   Research, Practical & Social Implications: The research evaluated the impact of the use of customer accounting on the performance of companies with the intermediary role of customer accountants with the intensity of competition, market orientation, and the performance of enterprises. Based on the results, some solutions are proposed to apply customer accounting in Vietnamese enterprises to improve operational performance.   Originality/value: The originality of this research is the role model of customer accounting information used as a mediator of the influence of customer accounting information usage on organizational performance. These findings can be helpful for Vietnamese enterprises to use customer accounting information to improve their business performance

STEM Teaching Skills of Primary School Teachers: The Current Situation in Ho Chi Minh City, Vietnam

STEM education is an educational solution that prepares pupils for the future by connecting scientific knowledge with practical applications. This modern method of education is being widely applied in developing countries in order to maintain their scientific and technical standing and strengthen their competition in the global economy. In Vietnam, special attention has been paid to STEM education, as is demonstrated by the policies and guidelines of the Party and State. However, are the skills of the universal teaching staff, particularly in primary schools, sufficient to satisfy the demand for STEM education? A survey was carried out to analyze the current situation with regards the STEM teaching skills of primary school teachers in the district of Thu Duc, Ho Chi Minh City. By analyzing the survey results using SPSS, this article presents the current status of the STEM teaching skills of the primary school teachers in Thu Duc, Ho Chi Minh City, and suggests some solutions to improve and develop teachers’ STEM education skills, suitable for the teaching conditions in Ho Chi Minh City, Vietnam

Do you Hear What I Say? A Phenomenological Exploration of International Students\u27 Oral Communication Experiences with PechaKucha Oral Presentations in a US English for Academic Purposes Program.

With the importance of oral communication skills and digital literacy skills for 21st-century learners (Partnership for 21st Century Skills, 2006), there is an increasing tendency to incorporate technology in language learning and teaching. In this trend, PechaKucha Presentation (PKP), a unique, fast-paced format of giving presentations, has recently been advocated for its benefits in developing learners\u27 oral communication skill in various contexts (Angelina, 2019; Coskun, 2017; Mabuan, 2017). This paper presented a study that explored seven international students\u27 speaking and listening experiences with PKP activities while completing the English for Academic Purposes (EAP) program prior to their undergraduate programs in a US university. The study adopted a phenomenological design with semi-structured interviews, artifacts, and observations. Colaizzi\u27s (1978) data analysis framework was employed to provide a comprehensive description of the participants\u27 speaking and listening experiences with PKP. Findings revealed that (1) participants experienced a connection between emotions regarding PK presentations and their English speaking skills; (2) participants described cognitive and metacognitive skill use and awareness due to PK presentations experiences; (3) participants perceived audience as an important factor in presentation decisions; (4) these EAP international students were aware of and critical of their English- speaking skills; (5) they preferred more time for pronunciation and to convey information; (6) EAP peers\u27 pronunciation hindered meaning making; (7), PK meaning- making processes included listening, reading, viewing, and critiquing their peers\u27 presentation performance. The study also offered several recommendations regarding the most practical teaching strategies that emerged from the findings of this research. Further implications that may inform EAP educators and EAP curriculum designers of oral communication skills for international students were also discussed

Habenaria diphylla (Nimmo) Dalzell (Orchidaceae), new record for the flora of Vietnam

Habenaria diphylla (Nimmo) Dalzell is reported for the first time as a new discovery for the flora of Vietnam based on the specimens collected in Binh Chau-Phuoc Buu Nature Reserve, Ba Ria-Vung Tau Province. The present study provided the detailed characteristics of the species including detailed photographs of the morphological characteristics, the cross section of the leaf, inflorescence axis and root. Furthermore, the information about the species, including distribution, habitat, ecology and conservation status were also provided

The Visible Light Activity of the TiO2 and TiO2:V4+ Photocatalyst

TiO2 and vanadium‐doped TiO2 nanoparticles were synthesized by using the hydrothermal method. The V doping contents are 0.0; 0.1; 0.3; 0.5; 0.7 and 0.9% molar. The vanadium‐doped TiO2 nanoparticles have identical anatase phase with an average crystal size of 10‐20nm. The oleic acid and ethanol solvents with different molar concentrations can make spherical nanograins, or stick form grains, which influence the photo activity of the materials. The absorption spectra of doped samples exhibited long-tailed absorption in the visible light region above 380nm. The visible light photocatalytic activity was evaluated by the degradation of phenol aqueous solutions; after 360 min. under the visible irradiation, the normalized concentration of phenol decreased to 9%

Decoding the capability of Lactobacillus plantarum W1 isolated from soybean whey in producing an exopolysaccharide

This study aims at producing exopolysaccharides (EPS) from a lactic acid bacterial strain. The soybean whey-isolated Lactobacillus plantarum W1 (EPS-W1), which belongs to genus Lactobacillus, is identified using the phenylalanyl-tRNA sequencing method. Of all the examined strains, R-49778 (as numbered by BCCM/LMG Bacteria Collection, Ghent University, Belgium) showed the highest capability of producing exopoly-saccharides. Structural characterization revealed a novel exopolysaccharide consisting of repeating units of -> 6)-D-Glcp-(1 ->; -> 3)-D-Manp-(1 ->; -> 3)-6-Glcp-(1 -> and a branch of -> 6)-D-Manp-(1 ->; -> 2)-D-Glcp-(1 ->. This discovery opens up avenues for the production of EPS for food industries, functional foods, and biomedical applications