Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam

Purpose: This study is intended to show the impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam.   Theoretical framework: We using the multivariate linear regression model between the five independent variables according to five components of internal control in the framework of the COSO 2013 and the dependent variable - accounting information quality according with four attributes namely: appropriateness, reliability, consistency and comparability, completeness and ease of understanding which was presented Susanto in 2016.   Design/methodology/approach: Quantitative research methods are used through questionnaires sent to directors and chief accountants of enterprises. The sample size is 193 valid questionnaires for the period from 2021-2022. Statistical analysis tools, testing the reliability of the scale, exploratory factor analysis, and multiple linear regression are used to evaluate the impact of internal control on the quality of accounting information.   Findings: The research results have proved that all hypotheses are accepted and internal control factors have a positive impact on the usefulness of accounting information. In which, the control environment variable has the strongest impact with the coefficient β5 = 0.276, followed by the monitoring activity variable with the coefficient β5 = 0.258. The risk assessment variable has the impact level of β2 = 0.201; the information, communication and control variables have the lowest impact with the coefficients of β4 = 0.175 and β3 = 0.141, respectively.   Research, Practical & Social implications: The study has provided a basis to confirm the relationship and direction of impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Thereby, this research gives some recommendations for improving the internal control of enterprises in order to improve the quality of accounting information.   Originality/value: The findings reveal that the quality of internal control plays an important role in increasing the quality of accounting information, ensuring the safety of enterprises' assets, reducing financial fraud, and improving risk prevention

RELATIONSHIP BETWEEN THE COMPONENTS OF HEAD NURSES MANAGEMENT CAPACITY AND INFLUENCING FACTORS: A CASE STUDY IN VIETNAM

The study is based on Chase 1994's approach to management capacity of head nurses and uses linear regression analysis to determine the relationship between the components of head nurses' management capacity with other influencing factors. The results show that factors such as age, seniority of management, degrees, seniority of work, and management degrees explain 39.1% of the change in professional capacity and 56% of the change in professional competence explaining 52% of the change in thinking ability, explaining 33% of the change in leadership skills and explaining 34% of the change in management skills of financial management. The relationship between management seniority and professional skills is statistically significant and negatively correlated. The relationship between qualifications, working seniority and human resource management skills is statistically significant and positively correlated. The relationship between qualifications, management degrees and thinking skills of head nurses is statistically significant and positively correlated. In addition, the research results also show that the relationship between the influencing factors and the components of the management capacity of head nurses is not statistically significant

China's Angel Investment Policy

Purpose: This paper summarized and systematized the case of China's policies applied to attract angel investment which turned this country into a global highlight in angel investment.   Theoretical framework: The authors conducted a literature review on start-up and angel investment to introduce angel investment in China, analyze the role of angel investments in developing start-ups, and factor determinants and policy of angel investment in China.   Design/Methodology/Approach: This paper uses qualitative method to provide overviews on the case of China in attracting angel investment for their start-ups with an updated analysis on their relevant factor determinants and policies that contributed to the success of China.   Findings: It is found that the Chinese Government has actively carried out packages, including tax incentives, built programs, investment cooperation funds, developed networks, and angel investment education systems to boost funding readiness for firms. They also focus on promoting the start-up ecosystem and providing financial support to implement an innovation-driven development strategy to raise the nation's competitiveness.   Research, practical & social implications: This paper provides some suggestions for Chinese government in making policies to enhance the role of angel investments in developing start-ups.   Originality/Value: This paper contributes to the evolvement of research about start- up and angel investment, particularly in China, in the context of high-tech  production and breakthrough technologies, by providing a policy perspective to imply lessons for other countries

Organizational Commitment of Tour Guides

The commitment of employees to the organization receives special attention from managers. This is because when employees are closely attached to the organization, the efficiency of work is improved, enhancing the organization’s innovation and creativity, and aiming for sustainable development. This study was conducted to demonstrate the factors influencing the commitment to the organization of tour guides. Research data was collected from a survey of 305 tour guides working in travel companies in Vietnam. Using quantitative research methods, the study has shown that the organizational commitment of tour guides is influenced by 8 factors, including job nature, work environment, training and promotion, income and benefits, leadership style, relationships with colleagues, rewards and recognition, and empowerment. Among them, empowerment is identified as the most significant factor, with the strongest influence on the organizational commitment of tour guides. Finally, the study has proposed some managerial implications to enhance the commitment to the organization of tour guides

INVESTIGATING THE EXPERIENCES OF STUDENTS WITH DISABILITIES WITH E-LEARNING DURING THE COVID-19 PANDEMIC IN VIETNAMESE HIGHER EDUCATION

This study uses a mixed-methods approach to investigate the experiences of Vietnamese university students with disabilities (visual/mobility impairments) with e-learning as a consequence of emergency remote teaching during the COVID-19 pandemic. An analysis of the ideas of 20 surveyed students with disabilities at eight universities in Ho Chi Minh City and six students interviewed afterward shows that students can change their study habits to adapt to e-learning and to enjoy this model of learning. However, the participants revealed that they also want to experience face-to-face learning so that they can interact with their lecturers and peers more effectively and in more diverse ways, as well as assimilate lectures more easily. Furthermore, the research shows that various adjustments should be made by system designers, universities, and lecturers to make e-learning friendlier to disabled students. The recommended adjustments include designing easy-to-use learning tools and platforms, providing lecturers with the necessary tools and facilities to design lessons appropriate for all students, providing psychological and technical support for disabled students, choosing user-friendly learning applications and platforms, providing students with suitable learning resources, and modifying testing and assessment methods

Plastic Waste Generation and Management in Thoi Lai District, Can Tho City, Vietnam

The objective of this study was to assess the current situation of generation and management of plastic waste in Thoi Lai district, Can Tho city, Vietnam through collecting domestic solid waste samples from 30 households and interviewing 150 households using questionaires. The results showed that the average amount of domestic solid waste was 0.3 kg/person/day, in which the plastic waste accounted for 11.7% with generation rate of 0.035 kg/person/day. Shopping bags were dominant accounting for 34.7%, single-use plastic products accounting for 18.5% and food packaging plastic bags accounting for 9.51%. The generation rates of domestic solid waste and plastic waste had positive correlation with household’s size and income. In addition, the rate of plastic waste generation also appeared to have a relationship with the characteristics of the study area. Plastic waste has not been classified but it is mixed with other domestic solid waste. Knowledge of plastic waste impact has not been widely propagated in the community. Therefore, appropriate measures should be implemented to reduce municipal waste and plastic wastes

The Role of Social Network Sites in English Language Teaching_Harnessing the Potential of Facebook and YouTube as Learning Tools

This paper provides a comprehensive review of the role of Social Network Sites (SNSs) in the context of English as a Second Language (ESL) and English as a Foreign Language (EFL) teaching and learning. It examines the definitions and potential applications of SNSs, with a specific focus on Facebook and YouTube. The paper discusses the educational and instructional implementations of these SNSs, as well as the challenges and drawbacks faced by both teachers and students when utilizing them. Furthermore, it explores the pedagogical implications of incorporating the cutting-edge features offered by SNSs, aiming to bridge the gap between traditional and technologically driven learning environment

Cooperation for Sustainable Business Development – The Case of the Skipjack Tuna Value Chain in Nha Trang, Vietnam

The production and distribution of fish products in Vietnam have been faced with strict consumer requirements such as seafood quality, hygiene, safety standards, traceability, environmentally friendly manufacturing and fisheries resource conservation. These are compulsory requirements for sustainable business development in international markets. The research applies the Structure – Conduct – Performance (SCP) model for analyzing value chain of fishing products to develop sustainable business for these items. This paper uses the case of the skipjack tuna in the Nha Trang fishery in Vietnam, which the most important actors in the value chain are fishermen, middlemen and export seafood processing firms. The results show that the value chain develops on the lack of close cooperation and sustainability. The distributions of benefits and risk among the actors are unbalanced. The fishermen provide the biggest value-added, but they receive the lowest benefits, conversely, the middlemen and seafood processing companies contribute smaller ratios of value-added than that of the fishers while these two actors get the greatest benefit. The fishers are the actors facing the most disadvantages because of price fluctuation and high production risks, while the middlemen face with the least risks. The actors in the value chain face difficulties in accessing information of international markets and disadvantages due to high bargaining power from the importers. The research recommends establishing a modeling of vertical and horizontal cooperation to link closely the actors within the value chain for the sustainable business development of this item.Keywords: Markets and Trade, Fisheries Economics, Value Chain Analysi

Quality Assessment During the Fermentation of Cocoa Beans: Effects of Partial Mucilage Removal

Fermentation of cocoa beans is the most important process contributing to the flavor in chocolate and other related products. The present study aimed to investigate the fermentation at a laboratory scale of cocoa beans with and without 10% w/w mucilage removal (whole beans). The physicochemical properties and microorganism development were monitored for six days of continuous fermentation (sampling was conducted every 24 hours). The results indicated the effects of partial mucilage removal of cocoa beans before the fermentation, in which the temperature, pH, and mucilage content (with/without mucilage removal) were recorded as 36.5 oC/38.6 oC, 3.44/3.31, and 18.41%/21.84%, respectively at the final day. Besides, the density of microorganisms (yeast-mold, lactic acid bacteria, and acetic acid bacteria) of cocoa beans with partial mucilage removal was higher than whole cocoa beans due to the increased aeration of the beans with mucilage removal, creating favorable conditions for the growth of microorganisms. After the fermentation, several physicochemical properties of the two cocoa bean types were compared, which demonstrated the more favorable quality of the cocoa beans with partial mucilage removal compared to the whole cocoa beans for the fermentation, e.g., lower seed shell content (14.1% vs. 17.8%), lower total acid (1.67% vs. 2.77%), and pH of around 5.0