THE MILITARY ART OF THE COMMUNIST PARTY OF VIETNAM IN THE RESISTANCE WAR AGAINST THE US IMPERIALISTS FOR NATIONAL SALVATION (1954 - 1975)

The Communist Party of Vietnam’s military art in the resistance war against the U.S imperialists for national salvation is the continuation of Vietnam’s tradition of fighting the US to save the country. Over thousands of years of fighting to protect the Fatherland and liberate the nation, Vietnam has built an advanced and unique military art and ideology. Vietnam is a small country, often having to fight against an aggressive move with larger and stronger manpower. Therefore, how should Vietnam’s military art and thought develop in order to win the victory? A small country defeating a large country is a bitter contradiction and must face many difficulties and hardships. Solving this contradiction is a great creation, which requires very high intelligence and the art of excellence in war leadership. That is the uniqueness, the development, the characteristic of Vietnamese military thought and art.  Article visualizations

Vietnam and India's approach to the Indo-Pacific region implication for bilateral relation promotion

There have been tectonic shifts in the Indo-Pacific region, impacting relations among international actors, including traditionally close partners like Vietnam and India. By using the approach of realism and constructivism in international relations, this paper discusses Vietnam and India’s approach to the Indo-Pacific region to expand their substantive strategic relationship. The paper finds out that geopolitical changes in the Indo-Pacific directly influence the bilateral relation and create challenges as well as opportunities. By using the SWOT model, the paper analyzes driving factors and challenges to the Vietnam- India relations. Through the findings, it suggests both countries need to take advantages of the regional cooperation to further Vietnam-India’s strategic comprehensive partnership

Forecasting audit opinions on financial statements: statistical algorithm or machine learning?

This paper examines the applicability of different algorithms in forecasting the audit opinion on the financial statements of listed companies in Vietnam. We collected data from 492 enterprises listed on the stock market from 2016 to 2020 with 2460 observations, of which 154 observations have audit reports that are unqualified opinions, accounting for 6.26%. We use logistic regression algorithms, decision trees, and random forests. We consider two research models to assess the influence of factors, including groups of financial factors, factors belonging to the Board of Directors, and other factors on the audit report with an unqualified opinion. For model machine learning algorithms, the data is divided into two sets of Training and Testing with a ratio (of 80:20). The Testing dataset is used to evaluate the effectiveness of the predictive model. The results show that the audit opinion of the previous year has the most significant influence on the audit opinion, followed by profit after tax on equity, the ratio of receivables to revenue, and the business size. In particular, the ability to accurately predict the total non-acceptance audit opinion reaches 97% for the random forest algorithm. This study contributes to the current literature by examining which algorithm is appropriate for predicting the auditor's opinion. Furthermore, this research adds empirical findings to the literature on audit reports to make the financial statement audit process more efficient

STRUCTURAL, VIBRATIONAL, OPTICAL, AND MAGNETIC PROPERTIES OF 0-3 TYPE PARTICULATE PbTiO3-NiFe2O4 COMPOSITES

We synthesized 0-3 type (1-x)PbTiO3-xNiFe2O4 (x = 0.0-0.5) multiferroic composites with two independently crystallized parent phases by the sol-gel method. Structural, surface morphology, vibrational, optical, and magnetic characteristics were investigated by X-ray diffraction (XRD), SEM, Raman scattering, UV-vis absorption, and magnetization (M-H) measurements, respectively. The XRD result showed that the lattice parameter a of the PbTiO3 (PTO) phase decreased while lattice parameter c increased after compositing, leading to a decrease in the tetragonal ratio c/a. SEM images indicated that the NiFe2O4 (NFO) crystals that crystallized later are small and adhere to the surface of the large PTO particles. The strong cohesion between the two components was also revealed by the gradual shift of the Raman peaks to the lower wavelength and the reduction of the Raman intensity as the NFO content increased. The UV-vis absorption result showed the co-absorption spectra of the parent phases in the composites. Magnetization curves presented a sharp increase in saturation magnetization MS with NFO content from 0.014 emu/g for the PTO sample to 14.360 emu/g for the composite containing 50 mol% NFO. This study indicates an effective method in the search for multilayer composites

Generation Z willingness to pay for sustainable apparel: the influence of labelling for origin and eco-friendly material

The purpose of this study is to identify the willingness to pay (WTP) and trade-off that Vietnamese generation Z consumers could make when purchasing eco-friendly apparel. This research uses the Discrete Choice Experiment methodology to measure consumers' WTP and how consumers trade off among different attributes, including eco-friendly, origin, manufacturing technology, and materials. The results show that generation Z consumers are willing to pay for organic label products at a higher price of 21.22% and eco-friendly label items at a higher price of 37.72%. Consumers who have a higher level of corporate social responsibility (CSR) awareness and higher income are willing to pay more for organic and eco- friendly label apparel. They were least willing to purchase apparel that is made in China, while they see no difference between T-shirts made in Vietnam and in other countries except China. Consumers in the current study were more willing to purchase eco-friendly as compared to organic apparel. The findings suggest that enterprises should consider the language used when communicating with consumers. Also, consumers prefer products made in Vietnam, suggesting the promotion of domestic manufacturing through in-depth branding, product positioning, and promotions. The results also confirm that the application of CSR in enterprises is the right and necessary step to be taken for businesses to develop in a sustainable integration world

Barriers and Facilitators to the Integration of Depression Services in Primary Care in Vietnam: A Mixed Methods Study

Background  Although the prevalence of depression in Vietnam is on par with global rates, services for depression are limited. The government of Vietnam has prioritized enhancing depression care through primary healthcare (PHC) and efforts are currently underway to test and scale-up psychosocial interventions throughout the country. With these initiatives in progress, it is important to understand implementation factors that might influence the successful integration of depression services into PHC. As the implementers of these new interventions, primary care providers (PHPs) are well placed to provide important insight into implementation factors affecting the integration of depression services into PHC. This mixed-methods study examines factors at the individual, organizational and structural levels that may act as barriers and facilitators to the integration of depression services into PHC in Vietnam from the perspective of PHPs. Methods  Data collection took place in Hanoi, Vietnam in 2014. We conducted semi-structured interviews with PHPs (n = 30) at commune health centres and outpatient clinics in one rural and one urban district of Hanoi. Theoretical thematic analysis was used to analyse interview data. We administered an online survey to PHPs at n = 150 randomly selected communes across Hanoi. N = 226 PHPs responded to the survey. We used descriptive statistics to describe the study variables acting as barriers and facilitators and used a chi-square test of independence to indicate statistically significant (p < .05) associations between study variables and the profession, location and gender of PHPs. Results  Individual-level barriers include low level of knowledge and familiarity with depression among PHPs. Organizational barriers include low resource availability in PHC and low managerial discretion. Barriers at the structural level include limited mental health training among all PHPs and the existing programmatic structure of PHC in Vietnam, which sets mental health apart from general services. Facilitators at the individual level include positive attitudes among PHPs towards people with depression and interest in undergoing enhanced training in depression service delivery. Conclusions  While facilitating factors at the individual level are encouraging, considerable barriers at the structural level must be addressed to ensure the successful integration of depression services into PHC in Vietnam

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

An investigation of online teaching and lecturers' online teaching competence in Vietnam: A case study at universities of technology and education

The rapid digital transformation and the widespread influence of the COVID-19 pandemic have impacted higher education in Vietnam. This social setting fosters online teaching and lecturers’ online teaching competencies.  The aim of this study is to investigate online teaching competence at two universities of technology and education in Vietnam through a survey. Based on a review of the literature, an online teaching competence scale for lecturers was developed and its validity and reliability were evaluated using exploratory component analysis and Cronbach's alpha coefficients with data from 311 lecturers at two public universities of technology and education. The online teaching competency scale for lecturers consists of 25 items organized into five component competencies: “Understanding student learning”, “online session administration”, “digital content development and learning facilitation”, “technology” and “online learning outcomes assessment”. With the exception of “technology”, the remaining component competencies were identified as good. Not only online teaching modes but also online teaching activities and productions were also deployed to maintain learning activities especially during the COVID-19 pandemic at two universities. Recommendations for developing lecturers' online teaching competence were also considered

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