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

The Impact of Corporate Governance on the Quality of Accounting Information: Research Based on Listed Companies on Vietnam's Stock Exchange

Purpose: This research aims to evaluate the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange.   Theoretical framework: Corporate governance focuses on the structure of ownership, the characteristics of director and supervisory boards. The quality of accounting information is evaluated under the perspectives of information users and information auditors.   Design/methodology/approach: This research analyzes primary and secondary data from 193 listed companies as of 2021 and uses both qualitative and quantitative research methods.   Findings: The results show that the factors affecting corporate governance that have a proportional impact on the quality of accounting information include: Government ownership, Supervisory Board ownership, major shareholders ownership, number of board members, professional qualifications of the association board of directors, and that have an inverse impact is the duality between the Board of directors and the managing directors, and that have no impact are the number of members in the supervisory Board and professional qualifications of the supervisory board.   Research, Practical & Social implications: From the research results, the authors propose recommendations to improve the quality of accounting information through corporate governance.   Originality/value: The value of the study is pointing out the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange meaningful in creating trust among users to attract investment domestically and internationally

Factors Affecting Business Performance: Expanding Theoretical Measurements

Purpose: The article aims to expand a scale system of factors that impacts on business performance.   Theoretical framework: The paper based on the empirical data collected from various types of participants, including accountants (for information providing), managers (for decision-making), sales staff (for work), and lecturers (for research) in Vietnam.   Design/methodology/approach: By descriptive and comparative statistical analysis of SPSS 20 software with 124 valid observations, the survey has proposed the scale system of influencing factors (03 groups of external factors, 05 groups of internal factors) and business performance measures (10 financial and 11 non-financial indicators).   Findings: This study points out the different evaluations according to the demographic features of survey subjects on the group of financial indicators. Specifically, the group of accountants (representing information providers) obtains a lower score than the group of information users. Likewise, the post-graduated participants show stricter assessments of financial indicators in comparison to the rest of the group.   Research, Practical & Social implications: These results suggest the scale system for measuring influencing factors toward business performance in enterprises for further research.   Originality/value: The value of the study is providing an expansion of the factors affecting the efficiency of an enterprise and points out a commonly used set of financial performance measurement indicators. Research results provide useful references for research on related issues

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

Performance of Sampling/Resampling-based Particle Filters Applied to Non-Linear Problems

In this work, we propose a wireless body area sensor network (WBASN) to monitor patient position. Localization and tracking are enhanced by improving the effect of the received signal strength (RSS) variation. First, we propose a modified particle filter (PF) that adjusts resampling parameters for the Kullback-Leibler distance (KLD)-resampling algorithm to ameliorate the effect of RSS variation by generating a sample set near the high-likelihood region. The key issue of this method is to use a resampling parameter lower bound for reducing both the root mean square error (RMSE) and the mean number of particles used. To determine this lower bound, an optimal algorithm is proposed based on the maximum RMSE between the proposed algorithm and the KLD-resampling algorithm or based on the maximum mean number of particles used of these algorithms. Finally, PFs based on KLD-sampling and KLD-resampling are proposed to minimize the efficient number of particles and to reduce the estimation error compared to traditional algorithms

Investigation of Sodium Manganese Oxide Nanowires Synthesized by Hydrothermal Method for Alkaline Ion Battery

Sodium Manganese Oxide (NaxMnO2) has attracted much attention as cathode materials for alkaline ion battery due to the ability of fast charge and discharge ion Na+, in particular in nanoscale. We report on the synthesis of NaxMnO2 nanowires via hydrothermal synthesis route from Mn2O3 and NaOH solution. The morphological observation indicates that the obtained Na0.44MnO2 nanowires with diameters of about 20-30 nm, length up to several micrometers were formed by this process. The electrochemical properties of fabricated materials were investigated by means of cyclic voltammetry technique and show that Sodium Manganese Oxide (NaxMnO2) is a promising material in the field of research and fabrication alkaline ion battery

Eupolauridine alkaloids of Polyalthia nemoralis

Two eupolauridine alkaloids, eupolauridine (1) and 8-methoxyeupolauridine (2), together with a phenanthrene compound, 2,7-dihydroxy-3,6-dimethoxyphenanthrene (3), were isolated from the ethyl acetate extract of Polyalthia nemoralis barks. Their structures were elucidated on the basis of spectroscopic analysis and comparison with related known compounds. These compounds were evaluated the cytotoxicity on seven human cancer cell lines including KB, MCF7, LU-1, HepG2, LNCap, SW626 and SW480

Using Solvent Vapor Annealing for the Enhancement of the Stability and Efficiency of Monolithic Hole-conductor-free Perovskite Solar Cells

In the last few years, perovskite solar cells have attracted enormous interest in the photovoltaic community due to their low cost of materials, tunable band gap, excellent photovoltaic properties and easy process ability at low temperature. In this work, we fabricated hole-conductor-free carbon-based perovskite solar cells with the monolithic structure: glass/FTO/bl-TiO$_{2}$/(mp-TiO$_{2}$/mp-ZrO$_{2}$/mp-carbon) perovskite. The mixed 2D/3D perovskite precursor solution composed of PbI$_{2}$, methylammonium iodide (MAI), and 5-ammoniumvaleric acid iodide (5-AVAI) was drop-casted through triple mesoporous TiO$_{2}$/ZrO$_{2}$/carbon electrode films. We found that the isopropyl alcohol (IPA) solvent vapor annealing strongly influenced on the growth of mixed 2D/3D perovskite on triple mesoscopic layers. It resulted in the better pore filling, better crystalline quality of perovskite layer, thus the improved stability and efficiency of perovskite solar cell was attributed to lower defect concentration and reduced recombination

Synthesis and Optical Characterization of Building-Block Plasmonic Gold Nanostructures

Plasmonics, the field involves manipulating light at the nanoscale, has been being an emergent research field worldwide. Synthesizing the plasmonic gold nanostructures with controlled morphology and desired optical properties is of special importance towards specific applications in the field. Here, we report the chemical synthesis and the optical properties of various plasmonic Au nanostructures, namely Au nanoparticles (AuNPs), Au nanorods (AuNRs) and random Au nano-islands (AuNI) that are the building blocks for plasmonic research. The results show that the AuNPs exhibited a single plasmonic resonance, the AuNRs displayed two identical and separated modes of the resonance, and the random Au nano-islands presented a very broad resonance. Specifically, tailoring the anisotropy of the Au nanorods enabled extending their resonant frequencies from the visible to the near infrared ones, which is in accordance with the finite different time domain simulations

Quantifying antimicrobial access and usage for paediatric diarrhoeal disease in an urban community setting in Asia.

OBJECTIVES: Antimicrobial-resistant infections are a major global health issue. Ease of antimicrobial access in developing countries is proposed to be a key driver of the antimicrobial resistance (AMR) epidemic despite a lack of community antimicrobial usage data. METHODS: Using a mixed-methods approach (geospatial mapping, simulated clients, healthcare utilization, longitudinal cohort) we assessed antimicrobial access in the community and quantified antimicrobial usage for childhood diarrhoea in an urban Vietnamese setting. RESULTS: The study area had a pharmacy density of 15.7 pharmacies/km2 (a pharmacy for every 1316 people). Using a simulated client method at pharmacies within the area, we found that 8% (3/37) and 22% (8/37) of outlets sold antimicrobials for paediatric watery and mucoid diarrhoea, respectively. However, despite ease of pharmacy access, the majority of caregivers would choose to take their child to a healthcare facility, with 81% (319/396) and 88% (347/396) of responders selecting a specialized hospital as one of their top three preferences when seeking treatment for watery and mucoid diarrhoea, respectively. We calculated that at least 19% (2688/14427) of diarrhoea episodes in those aged 1 to <5 years would receive an antimicrobial annually; however, antimicrobial usage was almost 10 times greater in hospitals than in the community. CONCLUSIONS: Our data question the impact of community antimicrobial usage on AMR and highlight the need for better education and guidelines for all professionals with the authority to prescribe antimicrobials