Factors Affecting to ECMA Application in Vietnamese Brick Manufacturing Enterprises

Production activities of Vietnamese brick enterprises creat negative impacts on the environment. In additon, the government's environmental regulations and social needs for sustainable development led to significant increases in environmental costs such as costs of treating wastes, costs of polluted management and prevention. Therefore, brick manufacturing enterprises should collect, analyze and report environmental costs for managing and controlling them. Environmental Cost Management Accounting (ECMA) becomes a useful tool to meet the above requirements. The paper focuses on researching factors that influence the application of ECMA in brick enterprises in Vietnam. The author presents four basis theories to construct seven hypotheses about the factors impacting on the application of ECMA including contigency theory, institutional theory, legitimacy theory, and stakeholder theory. The study uses quantitative methods to explore influence factors. Results of quantitative research show that four factors including government coercion pressure, normative pressure, community pressure, and positive environment strategy have positive relationships with the level of ECMA application. Derived from factors, the study provides some recommendations on brick enterprises, the government and community to increase the application of ECMA. Keywords: Environmental management accounting (EMA), Environmental cost management accounting (ECMA), Environmental cost, Brick manufacturing enterpris

Pre-treatment potential of electro-coagulation process using aluminum and titanium electrodes for instant coffee processing wastewater

This study aimed at investigating the potential of electrocoagulation (EC) process using Al-Al and Al-Ti electrodes for the pre-treatment of instant coffee processing wastewater. Effects of various operating conditions, including cell voltage, time of treatment, inter-electrode distance, pH of solution, solution conductivity and agitation speed on the removals of chemical oxygen demand (COD) and color were considered. The maximum removal of COD and color was achieved at 87% and 99%, respectively, corresponding to COD and color in the effluents of 359-384 mg/L and 58-101 Pt-Co. Biodegradability of treated wastewater was significantly improved since BOD5/COD increased from initial value of 0.42 to 0.65 after treatment. Nether mixing nor adding of electrolyte was recommended. Moreover, the COD removal kinetics during EC process appeared to follow the first-order kinetic model. The operating costs were also determined as a reference for cost assessment of the treatment

Factors affecting intention to purchase organic agriculture products among Vietnamese

Globally, customer intention to purchase has become the essential part of the product and organization's success in the market. More recently, the idea has captured the attention of academic and policymakers alike. Therefore, the current article analyses product quality features such as agreeableness, emotional stability conscientiousness, openness to experience and extroversion on the intention to purchase organic agricultural products in the context of Vietnam. The study also analyses the mediating role of customer satisfaction between the association of product quality features and intention to purchase organic products in Vietnam. The present study uses questionnaires to collect data pertaining to the health sector of Vietnam. The current study employs the smart-PLS to analyze the constructs and items' reliability as well as the association among constructs. The results show that product quality features except extroversion have a positive and significant association with intention to purchase organic products in Vietnam. The results also reveal that customer satisfaction significantly and positively mediates among the associations of product quality features and intention to purchase organic products in Vietnam. This study is suitable for policymakers while formulating policies that may directly or indirectly affect customers' intention to purchase organic agricultural products.Luong Thu Thuy (Faculty of Economics, Academy of Finance, Vietnam), Tran Thi Phuong Diu (Faculty of Economics, Academy of Finance, Vietnam), Nguyen Dinh Hoan (Faculty of Economics, Academy of Finance, Vietnam), Vu Viet Ninh (Faculty of Economics, Academy of Finance, Vietnam), Nguyen Thi Thuy Nga (Faculty of Economics, Academy of Finance, Vietnam)Includes bibliographical reference

Determinants Influencing Quality of Finance and Accounting Education: The Case Study of Vietnam

The quality of undergraduate program in general and in the discipline of finance and accounting in particular is one of the big concerned issues in society. For a long time, Vietnam has trained a large number of bachelor students which exceeds the real needs, especially in the field of economics. In the dimension of this study, we investigate the impact levels of determinants on quality of financial and accounting education in the context of the 4th Industrial Revolution. Data were collected by receiving questionnaire feedbacks from students of Trade Union University of Vietnam. By employing the tests of Cronbach’s Alpha, exploratory factor analysis and multivariate regression, the results show that four determinants including (i) role of trainers, (ii) innovation of the training program, (iii) applying information technology; (iv) and social behavior skills of students influence positively the quality of education in the field of finance and accounting. Keywords: Education quality, finance and accounting, Vietna

Professional development for ESL lecturers – a struggle to integrate ICT into teaching

Information and Communications Technology (ICT) plays a crucial role in our daily life. In fact, students are considered digital citizens and have become accustomed to being always connected to their devices and the Internet. Given the importance ICT plays in our lives, education institutions nowadays have a duty to incorporate ICT into teaching and learning in order to better prepare students for 21st Century skills and careers. Although certain technological equipment may be available in classrooms, there are several external and internal factors that affect the proper implementation of ICT in classrooms. In preparing students to be career-ready, ICT integration is imperative. This paper will discuss factors affecting ESL lecturers’ professional development in terms of ICT application in the classroom. A total of 61 lecturers from 12 non-English-majored universities in Vietnam voluntarily completed this quantitative study’s survey questionnaire. The findings show that although ESL lecturers are aware of the significance of some factors affecting ICT implementation in classrooms, they are struggling to learn, to adapt, and to integrate ICT into their classrooms

Professional development for ESL lecturers – a struggle to integrate ICT into teaching

Information and Communications Technology (ICT) plays a crucial role in our daily life. In fact, students are considered digital citizens and have become accustomed to being always connected to their devices and the Internet. Given the importance ICT plays in our lives, education institutions nowadays have a duty to incorporate ICT into teaching and learning in order to better prepare students for 21st Century skills and careers. Although certain technological equipment may be available in classrooms, there are several external and internal factors that affect the proper implementation of ICT in classrooms. In preparing students to be career-ready, ICT integration is imperative. This paper will discuss factors affecting ESL lecturers’ professional development in terms of ICT application in the classroom. A total of 61 lecturers from 12 non-English-majored universities in Vietnam voluntarily completed this quantitative study’s survey questionnaire. The findings show that although ESL lecturers are aware of the significance of some factors affecting ICT implementation in classrooms, they are struggling to learn, to adapt, and to integrate ICT into their classrooms

Synthesis of 2,7,8-trioxaspiro[4,5]decan-1-ones by manganese(III)-based reaction

Some new spiro bicyclic compounds possessing one 1,2-dioxane ring and one γ-lactone ring were successfully synthesized by manganese(III)-based reaction of 1,1-diarylethenes and 2-acetylbutyrolactone under air. The procedure was simple and the product yield was high.   The NMR spectrometric features of the products were analyzed and the reaction mechanism is briefly discussed. Keywords. Manganese(III)-based reaction, spiro bicyclic compound, 1,2-dioxane ring, γ-lactone ring