The Relationship between Political Institutional Factors and Internal Audit Effectiveness in Vietnamese Enterprises

Using qualitative research methods, we have clarified the content of internal audits and the effectiveness of internal audits. A literature review has shown that the Political Institutions factor has not received much research attention in Vietnam. That's why we identified the gap and conducted this research. Data collected from interviews with 20 experts working in the field of accounting and auditing were analyzed using King's (2004) format and Cresswell's (2003) analysis process. The analysis results have shown that the Political Institutions factor, and its measurement factors are regulatory capacity, political stability, legal effectiveness, police accountability, and corruption control impact on internal audit effectiveness. Next, the study conducted a survey with 80 employees working in the field of accounting and auditing. This is a research step to ensure transparency in determining influencing factors. The results of this survey are consistent with the direct interview method. This means that the effectiveness of internal audits is affected by political and institutional factors

Business Leaders' mindset and the Firms' capabilities change towards the adoption of technology and innovation through government sponsored entrepreneurial training programs: the case of Hertfordshire, UK

© ICECH - International Conference on Emerging Challenges.Research purpose: The paper aims to: (1) Understand SMEs’ current mindset and capabilities, and their future expectations towards the adoption of technology and innovation and; (2) Explore the relative influence and impact of the Help to Grow: management programme on the leaders’ mindset and business capabilities of Hertfordshire business participants. Research motivation: The UK Government and many of the key sectors are increasingly focusing on growth, sustainability, and diversity. The paper explores the impact of a national programme to help the small business community (including micro and SMEs) to grow their businesses, with particular focus on the entrepreneurial mindset and businesses’ capabilities to adopt technology and innovation. Research design, approach and method Two surveys were conducted with different sizes to supplement information and make the analysis more accurate. The first survey was taken in 2019 and 2020 with 425 SMEs in Hertfordshire and in 2022, the second survey (and interviewed) were typically selected from the group of enterprises that were initially surveyed (n=20) to see more insight into the research issue. Main findings: The initial analysis (Hertfordshire-wide business community) and follow-on analysis (attendees of the Help-to-Grow: Management programme at UH) highlight the value of these short-intensive business leader skills programmes focused on developing the leadership and management skills of these business entrepreneurs and their small businesses capabilities. Practical/ managerial implications The research results have important implications for small and medium enterprises in identifying, evaluating and changing their mindsets as well as capabilities towards technological improvement and innovation. In addition, the research also provides more evidence and practical basis for the government and related agencies to improve such programs to better support small and medium businessesPeer reviewe

A comparative research on Communities of Practice, University Knowledge Exchange and Business Model Changes between the United Kingdom and Vietnamese Agri-tech Startups

This is an open access article distributed under the Creative Commons Attribution License, to view a copy of the license, see: https://creativecommons.org/licenses/by/4.0/The paper explores the expectation that agri-tech startups in the United Kingdom and Vietnam gain benefits of Communities of Practice (CoP), and how CoP help those businesses to tackle the challenges of business model changes for their growth enhancement. The co-creational collaboration between academics and agri-tech startups when working together on knowledge/experience-sharing through CoP is also investigated. The research uses a case-study approach, meetings, interviews, and documentary data to capture the events, actions and changes of attitudes, behaviours, and expectations of eight agri-tech startups towards their use of CoP. The research indicates a significant change in the business models of the startups when integrating into temporal CoP. These agri-tech startups often exploit their existing business models, while exploring a portfolio of new business opportunities that could generate new growth engines. Some of them quickly move into a value creation phase by which they achieve quick-wins and medium-term actions that generate both financial and non-financial business value. The research results may have implications for policymakers and practitioners who want to develop these types of interventions. Businesses in other fields can also better understand the value and potential of temporal CoP and start applying them. Keywords: Agri-tech, business model change (s), university knowledge exchange, communities of practice, startup (s). *Peer reviewedFinal Published versio

Measuring the progress of the timeliness childhood immunization compliance in Vietnam between 2006-2014: A decomposition analysis

Vietnam launched the national Expanded Program on Immunization in 1981. Since then, this program has contributed signi cantly to the improvement of child health and to the reduction of child mortality rate. Despite of the fact that the coverage of the national EPI keeps expanding, the number of children who complied with the recommended immunization schedule remains low. This article studies the progress of the timeliness childhood immunization compliance among children between 0-5 years of age in Vietnam from 2006 to 2014 and analyzes the socio-economic factors that account for the changes of the compliance rate during this period. The dataset is extracted from the Multiple Indicator Cluster Survey in 2006 and 2014. We rst identify the socio-economic factors that impact on the vaccination compliance rate using a logistic regression model. Next, we apply the decomposition method to determine the contribution of each factor on the evolution of the timeliness childhood immunization compliance. The progress of the timeliness childhood immunization has been positive and the major contribution comes from the structure e ect (unmeasured e ect). Rural areas show a stronger improvement as of 2014. Among the socio-economic factors, mother education and birth order are the ones that have the larger in uence on the childhood immunization compliance rate. However, these factors have di erent implications in urban and rural areas. These ndings are critical to the current context of Vietnam where the government is designing a strategy focusing on the e ectiveness rather than the traditional coverage indicator

Hall Coefficient in the Presence of Strong Electromagnetic Waves Caused by Confined Electrons and Phonons in a Rectangular Quantum Wire

The analytic expression for the Hall Coefficient (HC) caused by the confined electrons in the presence of a strong electromagnetic wave (EMW) including the effect of phonon confinement in rectangular quantum wires (RQWs) is calculated by using the quantum kinetic equation for electrons in the case of electron - optical phonon scattering. It is because the expression of the HC for the confined phonon case contains indexes m, m' which are specific to the phonon confinement. The expression in a RQW is different from that for the case of unconfined phonons in a RQW or in 2D. The results are numerically calculated and discussed for a GaAs/GaAsAl RQW. The numerical results show that HC in a RQW can have both negative and positive values. This is different from the case of the absence of EMW and the case presence of EMW including the effect of phonon unconfinement in a RQW. These results are also compared with those in the case of unconfined phonons in a RQW and confined phonons in a quantum well. The conductivity in the case of confined phonon has more resonance peaks compared with that in case of unconfined phonons in a RQW. This new property is the same in quantum well. All results are compared with the case of unconfined phonons to see differences

THE CONTENT AND METHODS OF CONDUCTING EXTRA-CURRICULAR SPORTS FOR LOWER SECONDARY SCHOOL STUDENTS IN TAY NINH PROVINCE, VIETNAM

The paper aims to provide a comprehensive, scientific and thorough description of the content and methods of how extra-curricular sports activities are conducted for lower secondary school students in Tay Ninh province. To investigate the dependable data, the research employed a range of trustworthy approaches including document synthesizing, interviewing the students and PE teachers in some lower secondary schools, and evaluating the gathered data. The results indicate that the most popular sports among the PE teachers and students are football, badminton, and volleyball which are mostly organized in group, class, and club practice, without an instructor. About the practice durations, it generally ranges from thirty minutes to two hours, equating to two or three sessions at school. Moreover, these activities usually take place in school, and it is mainly held in the afternoon or after theoretical learning.   Article visualizations

Measuring the progress of the timeliness childhood immunization compliance in Vietnam between 2006-2014: A decomposition analysis

Vietnam launched the national Expanded Program on Immunization in 1981. Since then, this program has contributed signi cantly to the improvement of child health and to the reduction of child mortality rate. Despite of the fact that the coverage of the national EPI keeps expanding, the number of children who complied with the recommended immunization schedule remains low. This article studies the progress of the timeliness childhood immunization compliance among children between 0-5 years of age in Vietnam from 2006 to 2014 and analyzes the socio-economic factors that account for the changes of the compliance rate during this period. The dataset is extracted from the Multiple Indicator Cluster Survey in 2006 and 2014. We rst identify the socio-economic factors that impact on the vaccination compliance rate using a logistic regression model. Next, we apply the decomposition method to determine the contribution of each factor on the evolution of the timeliness childhood immunization compliance. The progress of the timeliness childhood immunization has been positive and the major contribution comes from the structure e ect (unmeasured e ect). Rural areas show a stronger improvement as of 2014. Among the socio-economic factors, mother education and birth order are the ones that have the larger in uence on the childhood immunization compliance rate. However, these factors have di erent implications in urban and rural areas. These ndings are critical to the current context of Vietnam where the government is designing a strategy focusing on the e ectiveness rather than the traditional coverage indicator

ASSESSMENT OF THE POTENTIAL FOR DEVELOPMENT OF AGRITOURISM IN BINH DINH PROVINCE, VIETNAM

This study evaluates the potential for agritourism development in Binh Dinh Province, Central Vietnam. The analytical hierarchical process is used to determine the weights of four factors with 25 measurement criteria to assess agritourism potential. The research results show that Binh Dinh Province has great agritourism potential based on four evaluation factors, including (1) local agricultural tourism resources, (2) the trend for agritourism development and the agritourism market, (3) the local community’s willingness, and (4) the supporting activities of the local government. In particular, the local agricultural tourism resources factor received the highest score, followed by the local community’s willingness and the supporting activities of the local government. The trend for agritourism development and the agritourism market was rated the lowest. Therefore, Binh Dinh has viable opportunities to encourage the growth of agritourism to improve farmers’ livelihoodsDu lịch nông nghiệp đem lại nhiều cơ hội cho phát triển kinh tế cũng như đa dạng hóa các loại hình du lịch và cải thiện đời sống sinh kế của người dân. Nghiên cứu sử dụng phương pháp phân tích thứ bậc (AHP) để tính các trọng số của các tiêu chí đánh giá tiềm năng phát triển du lịch nông nghiệp tại các huyện, thị xã phía bắc tỉnh Bình Định. Tiếp theo, kết quả mô hình hóa sơ đồ mạng cho thấy cả 4 địa phương An Lão, Hoài Ân, Phù Mỹ, thị xã Hoài Nhơn đều được đánh giá ở mức điểm cao về tiềm năng phát triển du lịch nông nghiệp trên các khía cạnh tài nguyên du lịch, xu hướng phát triển du lịch, sự ủng hộ của người dân địa phương và sự quan tâm của chính quyền địa phương. Tuy nhiên, yếu tố xu hướng phát triển thị trường du lịch nông nghiệp được đánh giá ở mức điểm thấp hơn. Điều này cũng xuất phát từ việc phát triển du lịch nông nghiệp tại các huyện, thị xã phía Bắc tỉnh Bình Định cũng mới bắt đầu nhận được sự quan tâm trong vài năm gần đây, số lượt khách tham quan các huyện, thị xã phía Bắc tỉnh Bình Định còn ít so với tiềm năng du lịch của địa bàn

Measuring the progress of the timeliness childhood immunization compliance in Vietnam between 2006-2014 : a decomposition analysis

Vietnam launched the national Expanded Program on Immunization in 1981. Since then, this program has contributed signi cantly to the improvement of child health and to the reduction of child mortality rate. Despite of the fact that the coverage of the national EPI keeps expanding, the number of children who complied with the recommended immunization schedule remains low. This article studies the progress of the timeliness childhood immunization compliance among children between 0-5 years of age in Vietnam from 2006 to 2014 and analyzes the socio-economic factors that account for the changes of the compliance rate during this period. The dataset is extracted from the Multiple Indicator Cluster Survey in 2006 and 2014. We rst identify the socio-economic factors that impact on the vaccination compliance rate using a logistic regression model. Next, we apply the decomposition method to determine the contribution of each factor on the evolution of the timeliness childhood immunization compliance. The progress of the timeliness childhood immunization has been positive and the major contribution comes from the structure e ect (unmeasured e ect). Rural areas show a stronger improvement as of 2014. Among the socio-economic factors, mother education and birth order are the ones that have the larger in uence on the childhood immunization compliance rate. However, these factors have di erent implications in urban and rural areas. These findings are critical to the current context of Vietnam where the government is designing a strategy focusing on the effectiveness rather than the traditional coverage indicator