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

Dealing With Non-Performing Loans During The Bank Restructuring Process in Vietnam: Assessment Using The AHP and TOPSIS Methods

This article aims to assess the solutions that have been implemented in Vietnam to deal with non-performing loan(s) (NPLs) in the banking system. By trying to build evaluation criteria through a literature review and an expert survey, as well as using the analytic hierarchy process (AHP) and technique for order preference by similarity to ideal solution (TOPSIS), this research measures the effectiveness of the resolution of NPLs in Vietnam through many factors. The empirical results show that, in the past, the banking system in Vietnam has not dealt very well with bad debt, as it mostly uses traditional methods such as NPL write-offs by loan loss reserves or the liquidation of collateral. Based on our consideration of the NPLs’ resolutions that the Vietnamese banking system has implemented recently, we propose some suggestions to improve the necessary conditions for applying more market-based solutions, such as debt-equity swaps and securitization to thoroughly resolve the NPLs in Vietna

FATTY ACID COMPOSITION AND ANTIOXIDANT ACTIVITY OF CAMELLIA NINHII SEED OIL COLLECTED IN LAM DONG PROVINCE

The seed oil of Camellia ninhii was studied for the first time on its fatty acid composition by gas chromatography-mass spectrometry (GC-MS) and antioxidant activity by the DPPH method. The results show that unsaturated fatty acids account for the largest amount, especially oleic acid with 45.43% of the total sample analyzed. In addition, other fatty acids, palmitic, linoleic, pentadecanoic, and two aromatic acids, benzoic and cinnamic, were present. The sample of C. ninhii seed oil exhibited mild antioxidant activity against DPPH free radicals with IC50 = 0.94 mg/mL

Blended Learning for Secondary Schools in Nam Dinh Province to Satisfy New Standards: The Current Situation and Proposed Models

We offered blended learning models for high schools in Nam Dinh province to satisfy Vietnam's new criteria. These models were based on general approaches to issues, theoretical research, and field research based on surveys and anket questionnaires conducted throughout the area. The results of a survey demonstrate that high school teachers in Nam Dinh have gained a fundamental grasp of blended learning and have, in practice, embraced both online and face-to-face instruction, particularly during the height of the Covid-19 outbreak. However, there was not a standard model for blended learning, therefore it was only used by a few persons. In other contexts, the concept of "blended learning" referred to what was effectively a face-to-face session that was broadcast over the Internet without the necessary adjustments being made to the content, methodology, or evaluation. As a result, we offer a number of different ways to blended learning for high schools in Nam Dinh in order to improve the quality of education provided throughout the province

STUDY ON REMOVING COLOR IN THE EXTRACT SOLUTION FROM VEGETABLES FOR ANALYZING ORGANOCHLORIDE PESTICIDES RESIDUE IN HANOI MARKETS

Joint Research on Environmental Science and Technology for the Eart

The Relationship between Budget Revenue - expenditure and Inflation in Vietnam: Viewed from the Results of Quantitative Analysis

The research examines the relationship between budget revenue expenditure and inflation in Vietnam, with time series data on budget revenue expenditure and the consumer price index (CPI) (representing the inflation variable in Vietnam). Data were collected from the International Financial Statistics (IFS-IMF), General Statistics Office (GSO) in the period of 2005-2022. The author used Eview software to build a linear relationship log-log of budget revenue - -expenditure and CPI in the case of the Vietnamese economy. Quantitative analysis results show that when budget revenue increased by 1%, CPI increased by 0.249674%, when budget expenditure increased by 1%, CPI increased by 0.298316%. Raising budget revenue to raise budget expenditure will result in higher inflation during the research period in Vietnam. From the theoretical basis, research overview, and quantitative analysis results, the research team makes some recommendations for fiscal policy in Vietnam in the current context

Double-Side Electromagnetic Band Gap Structure for Improving Dual-Band MIMO Antenna Performance

A double-side EBG structure with equivalent circuit model is proposed in this paper. Making H shape on surface and H with bridge shape on ground, the novel EBG that is built on FR4 substrate with height of 1.6mm, gets compact size of 8.6x8.6 mm2 at 2.6 GHz resonant frequency. Using 1x7 EBG structures for dual-band MIMO system, several performance parameters of antenna are improved. Firstly, the mutual coupling between antenna elements gets -40dB in the lower band and -30dB in the higher one with narrow distance of 0.11l from feeding point to feeding point. Then, at 2.6GHz, the antenna gain is increased significant by 160% as well as radiation efficiency of antenna is better. This improvement is unable to get in previous EBG studie

Impact of trained human resources, adoption of technology and international standards on the improvement of accounting and auditing activities in the agricultural sector in Viet Nam

Recently, the adoption of accounting and auditing standards in the agricultural sector has been a global phenomenon that has gained increasing trend due to the significant role of the agricultural industry in the country's economy. Thus, the present study examines the impact of trained human resources, technology adoption, and international standards on improving accounting and auditing activities in the agricultural sector in Vietnam. The present research investigates the moderating impact of agricultural, institutional support among the linkage of trained human resources, technology adoption, international standards, and improvement of accounting and auditing activities in the agricultural sector. The present article has adopted the questionnaires to gather the primary data from selected respondents. The current research has applied the smart-PLS to test the study's hypotheses. The results revealed that trained human resources, technology adoption, and international standards positively impact the improvement of accounting and auditing activities in the agricultural sector. The findings also indicated that the agricultural institutional support significantly moderates the linkage of trained human resources, technology adoption, international standards, and improved accounting and auditing activities in the agricultural sector.Nguyen Van Hoa (University of Kinh Bac (UKB)), Nguyen Thi Hanh Duyen (Vinh University), Vu Ngoc Huyen (Viet Nam National University of Agriculture (VNUA)), Hoang Vu Quang (Researcher at Institute of Policy and Strategy for Agriculture and Rural Development (IPSARD)), Nguyen Van Huong (Hung Yen University of Technology and Education (UTEHY)), Nguyen Thi Cam Tu (National Economics University (NEU)), Bui Thi Minh Nguyet (Vietnam National University of Forestry (VNUF))Includes bibliographical references

HO CHI MINH’S THOUGHTS ABOUT THE INTELLIGENTSIA

Ho Chi Minh’s thoughts about the intelligentsia are one of the basic and significant components in the ideological system. In term of the intelligentsia, Ho Chi Minh began studying the characteristics, role and position in the revolution, construction and development of Vietnam. Ho Chi Minh said that if we desire to construct the country, we have to consider the training, appointment and development of the intelligentsia as the most crucial task. This idea does not only make contribution to the theoretical treasure about the intelligentsia in the world but also has its theoretical and practical meaning for the renewal process in Vietnam.  Article visualizations

HO CHI MINH’S THOUGHTS ABOUT TEACHING METHODS

It can be said that Ho Chi Minh’s thoughts about the teaching methods in an attempt to develop learners' capability are really comprehensive perspectives. In order to develop learners’ capability, Ho Chi Minh advocated to reform teaching methods in accord with each specific condition, as well as outlined the basic direction for human and educational development strategies at present and in the future. Ho Chi Minh’s ideas about innovative teaching methods have been greatly meaningful in reforming the education and training basically and completely.  Article visualizations