Factors Affecting the Implementation of Activity-based Costing Systems in Businesses

Purpose: The article analyzes the impact of factors affecting the application of an activity-based cost accounting system in Vietnamese food and beverage enterprises.   Theoretical framework: This paper uses the activity-based costing system.   Design/Methodology/Approach: The research method uses a questionnaire survey of accountants, chief accountants, business managers of Vietnamese food and beverage enterprises. After the survey results are available, data processing is performed by statistical methods to determine the weight and frequency of the selected factors, and the data is processed on SPSS statistics 25 software to estimate the impact of the selected factors affecting the application of the operation-based cost accounting system in Vietnamese food and beverage enterprises.   Findings: Research results show that Relative advantage, Enterprise size, Role of cost information, Employee training, Information technology quality, Manager's support have a positive impact on system application. cost accounting system based on activity in Vietnamese food and beverage enterprises, in which the support of managers is the influencing factor with the largest regression coefficient.   Research, practical   &   social   implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors.   Originality/Value: Based on the research results, the author has proposed recommendations to improve the application of the activity-based cost accounting system in Vietnamese food and beverage enterprises

Improving the Help-desk Service of the Facility Superintendents at Laurea Leppävaara

The subject of the thesis project is the facility management help-desk service of the Facility Superintendents at Laurea University of Applied Sciences, Leppävaara campus. The main purpose of the thesis is to develop the help-desk service by examining the experiences of customers. The strategy of the research included three stages. Initially, information about the current situation of the service was investigated and then problems were identified. After that, based on literature and the results of research, suggestions for improvements were formulated. The theoretical background consist of three main sections. Firstly, basic knowledge of facility management, including a definition, description of the functions and models of facility man-agement are provided. Subsequently, the roles and management procedures of the help-desk service are discussed. In additions, consideration is given to theories relating to the customer's perspective, particularly in the field of facility services. Both quantitative and qualitative research methods were applied in the research process. Analysis of questionnaires and a service record yielded quantitative research data, while observation, interviews and service design tools provided qualitative research data. These research methods took place during a two and a half month period from March 3rd 2014 to May 9th 2014. The empirical study is constructed as an upside-down pyramid. The initial segments describe the general information of the help-desk service of the Facility Superintendents, such as the main functions, customer groups and their expectations. In deeper segments, two significant requests relating to asking for information and technical support are selected for further researches. Moreover, three problems explored in these researches studies relate to providing information about stydy units and computer rooms, as well as audio-visual technology support in the classroom

Bank Risk Management: A Regulatory Perspective

The globalization of financial markets, information technology development, and increasing competition have largely affected bank business and its risk management. Together with these forces, regulatory factors play a significant role. This chapter approaches bank risk management under the regulators’ perspective with an emphasis on the risk-based capital regulation. Specifically, how bank risk is regulated under the risk-based capital regulation and whether the regulation shapes bank risk are discussed in detail. In such a way, the chapter provides better understanding of the risk-based capital regulation and bank risk-taking behaviors

Fenchel Conjugate of Set-Valued Mappings

In this paper, we present a novel concept of the Fenchel conjugate for set-valued mappings and investigate its properties in finite and infinite dimensions. After establishing the fundamental properties of the Fenchel conjugate for set-valued mappings, we derive its main calculus rules in various settings. Our approach is geometric and draws inspiration from the successful application of this method by B.~S.~Mordukhovich and coauthors in variational and convex analysis. Subsequently, we demonstrate that our new findings for the Fenchel conjugate of set-valued mappings can be utilized to obtain many established calculus rules of convex generalized differentiation in both finite and infinite dimensions

Poverty Targeting and Impact of a Governmental Micro-credit Program in Vietnam

It is argued that without collateral the poor often face binding borrowing constraints in the formal credit market. This justifies a micro-credit program, which is operated by the Vietnam Bank for Social Policies to provide the poor with preferential credit. This paper examines poverty targeting and impact of the micro-credit program. It is found that the program is not very pro-poor in terms of targeting. Among the participants, the non-poor account for a larger proportion of loans. The non-poor also tend to receive larger amounts of credit compared to the poor. However, the program has positive impact on poverty reduction of the participants. This positive impact is found for all the three Foster-Greer-Thorbecke poverty measures.Micro-credit, poverty, poverty targeting, impact evaluation, instrumental variables, fixed-effect model

Preparing for the Next Global Threat: A Call for Targeted, Immediate Decisive Action in Southeast Asia to Prevent the Next Pandemic in Africa

Global investments have had great impact on malaria—these are now at risk of being reversed. Cambodia is where drug resistance historically emerges and spreads globally to drive resulting pandemics—we are currently watching history repeat itself. Despite large investments and recent success in driving down overall rates of malaria, high levels of resistance to nearly all antimalarial drugs are now widespread in Cambodia. Malaria cases are again rising in both Cambodia and Vietnam. Nearly incurable malaria in this region is a real and present threat. Critical actions to prevent further spread of the emerging incurable parasites are: (1) Commitment and real sense of urgency through declaration of a “Public Health Emergency of International Concern” or a similar set of directives; (2) Establish leadership with sufficient authority, respect, expertise and operational funding; (3) Engage affected security forces to stop disease transmission and support elimination operations; (4) Utilize surveillance as a core intervention with result-based funding targeting malaria transmission foci with rapid and effective action. Immediate decisive action is needed in Southeast Asia to prevent the next malaria pandemic. This chapter highlights persistent gaps in the region with methods to address them. In 2015–2016, our collaboration with NIMPE pilot tested tools to intervene in actual forest transmission foci. Our study district saw a 96% decrease in malaria from 2014 to 2017, with the entire province seeing the largest decrease in Central Vietnam in this same timeframe. We describe methods to tackle transmission foci, with both an integrated prevention and treatment package. We call on all stakeholders to make changes to current investments to address this critical challenge