Factors Influencing Accounting Information Systems in Small and Medium Enterprises: The Case in Hanoi, Vietnam

Purpose: The study aims to identify the factors influencing the accounting information system in small and medium-sized enterprises in Hanoi, Vietnam.   Theoretical framework: The paper is based on the theoretical framework of factors affecting the accounting information system which has been done before and applied in small and medium-sized enterprises in Hanoi, Vietnam.   Design/methodology/approach: The questionnaire was distributed to 350 small and medium-sized enterprises in Hanoi, and a total of 245 valid responses were collected. They included directors, chief accountants, and accounting staff. By multivariate regression analysis from SPSS 22 software, the results indicate that there are five factors affecting the effectiveness of the accounting information system in small and medium-sized enterprises in Hanoi.   Findings: The regression findings support the significant positive impacts of these factors influencing the accounting information system in small and medium-sized enterprises in Hanoi as follows: (1) Managerial knowledge, (2) External expert support, (3) Organizational characteristics, (4) User participation in the system, and (5) Managerial support.   Research, Practical & Social implications: The study provides factors influencing the accounting information systems in small and medium-sized enterprises in the case of Hanoi, Vietnam. This result provides useful references for relevant issues. The research results are the basis for proposing solutions to improve the Accounting Information Systems in Vietnam for making decisions.   Originality/value: The value of the study is providing an expansion of the factors influencing accounting information systems. Research results provide useful references for research on related issues. These findings can be useful for Vietnamese enterprises to take measures to improve their Accounting Information Systems, thereby improving business performance

The Impacts of Internal Audit Practices on the Quality of Internal Control in Vietnamese Smes

Purpose: This study examines the impacts of internal audit practices on internal control in Vietnamese SMEs.   Theoretical framework: This paper employs the three lines of defense model framework to study the impact of internal audit practices on internal control in Vietnamese SMEs. Internal auditing practices were measured by the items listed in the attribute standards and performance standards of the International Professional Practices Framework (IPPF). Internal control quality includes control environment, risk assessment, control activities, information and communication, and monitoring which are provided by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework.   Design/methodology/approach: We collect primary data using questionnaire. Data collected from the questionnaire is divided into two groups (1) the measurement of the internal auditing practices and (2) the measurement of the quality of internal control system. We then use the Structural Equation Modelling (SEM) to test for the hypotheses related to the relationship between internal audit practices and internal control.   Findings: Our results suggest that both attribute standards and performance standards have positive impacts on the control environment, risk assessment, control activities, and monitoring aspects of internal control. Meanwhile, internal audit seems to not influence the information and communication.   Research, Practical & Social implications: The study contributes to the literature by shedding light on the impacts of internal audit practices on the quality of internal control in Vietnamese SMEs.   Originality/value: This study examines the unique context of Vietnamese SMEs. Ultimately, the framework aims to provide a comprehensive understanding of how internal audit practices impact internal control quality in this specific context

The role of technological advancement, supply chain, environmental, social, and governance responsibilities on the sustainable development goals of SMEs in Vietnam

Technological advancement along with environmental, social, and governance responsibilities are the essential issues in the sustainable development goals of SMEs in Vietnam. Therefore, the purpose of this study is to examine the influence of technological advancement as well as environmental, social, and governance responsibilities towards sustainable development goals while also examining the moderating role of supply chain to the relationship between technological advancement and the sustainable development goals of SMEs in Vietnam. This study used a questionnaire as its data collection method and smart-PLS to analyze the data. The results indicate that technological advancement, environmental, and social responsibilities have a positive association with the sustainable development goals of SMEs in Vietnam. It was also revealed that supply chain significantly moderates the nexus between technological advancement and sustainable development goals. This study serves as a guideline for the regulators in developing regulations related to the sustainable development of business organizations

Dynamics of Household-level Energy Access in Vietnam during 2002-2014

The energy sector in Vietnam, a country in energy transition, plays a vital role in the country's economic growth and development. In the current paper, we perform a critical analysis of the dynamics of energy access status in Vietnam, using nationally representative household surveys in seven waves from 2002 till 2014. We find that the most important drivers of the household energy transition are income, urbanization, demographic factors, and the geographic variations. In the future, policies on the pace of urbanization and growth of household income will have a significant impact on the rate of the household energy transition. In addition, social policies aimed at providing greater access to higher education may also influence the pace of the transition. A balanced growth model among different geographic regions can also contribute to a more balanced distribution of energy consumption in Vietnam. Keywords: Household, Energy access, Vietnam JEL Classifications: D11, R22 DOI: https://doi.org/10.32479/ijeep.749

How heterogeneous are the determinants of total factor productivity in manufacturing sectors? Panel-data evidence from vietnam

One of the remaining challenges in explaining differences in total factor productivity is heterogeneity between sectors and within a specific sector in terms of labor and capital. This paper employs the generalized method of moments (GMM) to identify factors that affect total factor productivity across 21 manufacturing sectors and to clarify the heterogeneous determinants of total factor productivity within manufacturing sectors for the period 2010–2015. Our estimations show that large firms have significantly greater total factor productivity levels than small firms in some fragmentations of firms in terms of both labor and total capital and in some manufacturing sectors. It is suggested that firm characteristics should be considered by the government in establishing relevant policies for enhancing firm productivity

Vertical financial disparity, energy prices and emission reduction: Empirical insights from Pakistan

The economic and environmental aspects of energy production have become important due to the increasing complexity energy sector and environmental pollution, warranting to test the connection between financial imbalances, energy prices and carbon emission. The study aims to test the impact of vertical fiscal imbalances (VFI) on energy prices and carbon emission trends by considering the dual-perspectives of environmental regulation and industrial structure. The empirical outcomes indicated that vertical fiscal imbalances limited the environmental quality of Pakistan. Furthermore, VFI also caused environmental degradation by affecting industrial structure. VFI inhibits the intensity of environmental regulation, promotes the upgrade of industrial structures, both of which cause additional carbon emissions. The study suggest to energy ministries and energy regulation offices to revisit the mechanism of energy prices determination and revised mechanism should provide a user-friendly assessment to understand the actual costs associated with the rising concern of environmental pollution. By this, environmental protection maximization and optimal energy conservation is expected to increase. Based on empirical findings, the study extends the suggestion that vertical fiscal imbalances should be considered an active indicator by the key policy makers and other stakeholders for energy prices determination and environmental quality upgradation

Efficient Detectors based on Group Detection for Massive MIMO systems

In Multiple Input Multiple Output (MIMO) systems, the complexities of detectors depend on the size of the channel matrix. In Massive MIMO systems, detection complexity becomes remarkably higher because the dimensions of the channel matrix get much larger. In order to recover the signals in the up-link of a Massive MIMO system at reduced complexities, we first divide the system into two sub-systems. After that, we apply the Minimum Mean Square Error (MMSE) and Bell Laboratory Layer Space Time (BLAST) detectors to each subsystem, resulting in the so-called MMSE-GD and BLAST-GD detectors, respectively. To further enhance the BER performance of Massive MIMO systems under the high-load conditions, we propose two additional detectors, called MMSE-IGD and BLAST-IGD by respectively applying the conventional MMSE and BLAST on the sub-systems in an iterative manner. It is shown via computer simulation and analytical results that the proposed detectors enable the system to achieve not only higher BER performance but also low detection complexities as compared to the conventional linear detectors. Moreover, the MMSE-IGD and BLAST-IGD can significantly improve BER performance of Massive MIMO systems

VNHSGE: VietNamese High School Graduation Examination Dataset for Large Language Models

The VNHSGE (VietNamese High School Graduation Examination) dataset, developed exclusively for evaluating large language models (LLMs), is introduced in this article. The dataset, which covers nine subjects, was generated from the Vietnamese National High School Graduation Examination and comparable tests. 300 literary essays have been included, and there are over 19,000 multiple-choice questions on a range of topics. The dataset assesses LLMs in multitasking situations such as question answering, text generation, reading comprehension, visual question answering, and more by including both textual data and accompanying images. Using ChatGPT and BingChat, we evaluated LLMs on the VNHSGE dataset and contrasted their performance with that of Vietnamese students to see how well they performed. The results show that ChatGPT and BingChat both perform at a human level in a number of areas, including literature, English, history, geography, and civics education. They still have space to grow, though, especially in the areas of mathematics, physics, chemistry, and biology. The VNHSGE dataset seeks to provide an adequate benchmark for assessing the abilities of LLMs with its wide-ranging coverage and variety of activities. We intend to promote future developments in the creation of LLMs by making this dataset available to the scientific community, especially in resolving LLMs' limits in disciplines involving mathematics and the natural sciences.Comment: 74 pages, 44 figure

Outpatient antibiotic prescribing for acute respiratory infections in Vietnamese primary care settings by the WHO AWaRe (Access, Watch and Reserve) classification: An analysis using routinely collected electronic prescription data

Background: This study aims to investigate patterns of antibiotic prescribing and to determine patient-specific factors associated with the choice of antibiotics by the World Health Organization's Access-Watch-Reserve (WHO AWaRe) class for acute respiratory infections (ARIs) in rural primary care settings in northern Vietnam. Methods: We retrospectively reviewed health records for outpatients who were registered with the Vietnamese Health Insurance Scheme, visited one of 112 commune health centres in 6 rural districts of Nam Dinh province, Vietnam during 2019, and were diagnosed with ARIs. Patient-level prescription data were collected from the electronic patient databases. We used descriptive statistics to investigate patterns of antibiotic prescribing, with the primary outcomes including total antibiotic prescriptions and prescriptions by WHO AWaRe group. We identified patient-specific factors associated with watch-group antibiotic prescribing through multivariable logistic regression analysis. Findings: Among 193,010 outpatient visits for ARIs observed in this study, 187,144 (97.0%) resulted in an antibiotic prescription, of which 172,976 (92.5%) were access-antibiotics, 10,765 (5.6%) were watch-antibiotics, 3366 (1.8%) were not-recommended antibiotics. No patients were treated with reserve-antibiotics. The proportion of watch-antibiotic prescription was highest amongst children under 5-years old (18.1%, compared to 9.5% for 5–17-years, 4.9% for 18–49-years, 4.3% for 50–64-years, and 3.7% for 65-and-above-years). In multivariable logistic regression, children, district, ARI-type, comobid chronic respiratory illness, and follow-up visit were associated with higher likelihood of prescribing watch-group antibiotics. Interpretation: The alarmingly high proportion of antibiotic prescriptions for ARIs in primary care, and the frequent use of watch-antibiotics for children, heighten concerns around antibiotic overuse at the community level. Antimicrobial stewardship interventions and policy attention are needed in primary care settings to tackle the growing threat of antibiotic resistance

The ASIASAFE road safety handbook: the best practices in traffic safety between Europe – Indonesia, Malaysia, and Vietnam

This handbook on Road Traffic Safety, titled "The ASIASAFE Road Safety Handbook: The Best Practices in Traffic Safety between Europe – Indonesia, Malaysia, and Vietnam," is a collaborative effort involving nine universities across Asia and Europe. It represents over three years of intensive research, discussions, and consultations with relevant agencies in participating countries. The six Asian universities involved are the Malaysia University of Science and Technology, Universiti Malaya (Malaysia), Universitas Gadjah Mada, Universitas Muhammadiyah (Indonesia), and Nguyen Tat Thanh University, University of Transport and Communications (Vietnam). The three European universities are Linkoping University (Sweden), University of Porto (Portugal), and University of Rome "Tor Vergata" (Italy). While every effort has been made to ensure the accuracy and relevance of the information provided in this handbook, it is essential to acknowledge that each country has its own unique conditions and circumstances concerning road traffic safety. Therefore, the content of this handbook should be adopted and adapted according to the specific situations and needs of individual countries. Readers are advised to exercise caution and discretion in implementing the recommendations and strategies outlined in this handbook, considering the local context and consulting with relevant authorities and experts as needed. The authors and contributing institutions do not accept any responsibility for the consequences of actions taken based on the information provided in this handbook