Checklist: Gender-inclusive actionable agro-advisories

This checklist aims to assist producers and translators in developing agro-advisories (forecast and forecast-based advice) that are gender-inclusive and useful for both men and women farmers. It presents five indicators to determine the actionability of such agro-advisories:(1) What information is available?(2) If it is available, is it accessible?(3) If available and accessible, is it on time?(4) If available, accessible, and on time, can end-users understand it?(5) If available, accessible, timely, and understandable, is it useful

Applying Environmental Cost Management Accounting in Brick Production Companies – Evidence from Vietnam

Application of environmental cost management accounting (ECMA) in companies is becoming increasingly clear, especially in production sector. ECMA has attracted significant attention and it is a useful tool for improving environmental performance and enhancing financial benefits. However, in Vietnam, ECMA has not really become popular and is considered a new field in both research and practice. Thus, the paper will focus on researching application of ECMA in brick production companies that has negative impacts on the environment. Research objectives is to determine factors that influence application of ECMA in Vietnamese brick companies. So that author presents two theories to construct five hypotheses about factors impacting on ECMA application including contigency theory and institutional theory. The study uses qualitive research methods to explore influence factors. Results show that five factors including government coercion pressure, normative pressure, memitic pressure, positive environment strategy and managers’ perceipt of environmental uncertain have positive relationships with ECMA application. Derived from factors, the study provides some recommendations on brick production companies, the government and stakeholders to increase level off ECMA application. Keywords: Brick Production Companies, Environmental Cost Management Accounting (ECMA), Contigency Theory, Institutional Theory, Vietnam

9 steps to scale climate-smart agriculture: Lessons and experiences from the climate-smart villages in My Loi, Vietnam and Guinayangan, Philippines

The Climate-Smart Village approach is a CCAFS agricultural research for development (AR4D) strategy for stimulating the scaling of climate-smart agriculture. CSVs are established in Southeast Asia through the CCAFS program to serve as sites for “testing, through participatory methods, technological and institutional options for generating evidence of CSA effectiveness as well as drawing out scaling lessons for policy makers from local to global levels (CCAFS, 2016). The CSVs in My Loi in Vietnam and Guinayangan in the Philippines were established following this strategy starting 2014 by the World Agroforestry (ICRAF) Vietnam and the International Institute for Rural Reconstruction, respectively. This guidebook showcases the common experiences of the IIRR and ICRAF in the Philippine and Vietnam CSVs, which are outlined in 5 major stages and broken into 9 steps

Creating Wealth from Waste: Resource Use Efficiency in Climate-Smart Agriculture

This brief provides an assessment of the economic and ecological benefits associated with vermiculture as a climate-smart practice. Using data from interviews with farmers in My Loi, Vietnam, this article highlights the productivity and adaptation benefits which can result from vermiculture practice. An economic analysis showcases significant anticipated returns for farmers in the initial year of vermiculture establishment. This assessment evaluates initial labor and materials, maintenance, system inputs, worm sales, and worms as a supplemental protein source for poultry. Qualitative metrics are also included for soil and productivity, with vermiculture linked to improvements in crop health, soil fertility and moisture levels. Because the initial investment and space requirements are minimal, vermiculture is ideal for broader adoption in diverse farm systems

Factors Affecting to ECMA Application in Vietnamese Brick Manufacturing Enterprises

Production activities of Vietnamese brick enterprises creat negative impacts on the environment. In additon, the government's environmental regulations and social needs for sustainable development led to significant increases in environmental costs such as costs of treating wastes, costs of polluted management and prevention. Therefore, brick manufacturing enterprises should collect, analyze and report environmental costs for managing and controlling them. Environmental Cost Management Accounting (ECMA) becomes a useful tool to meet the above requirements. The paper focuses on researching factors that influence the application of ECMA in brick enterprises in Vietnam. The author presents four basis theories to construct seven hypotheses about the factors impacting on the application of ECMA including contigency theory, institutional theory, legitimacy theory, and stakeholder theory. The study uses quantitative methods to explore influence factors. Results of quantitative research show that four factors including government coercion pressure, normative pressure, community pressure, and positive environment strategy have positive relationships with the level of ECMA application. Derived from factors, the study provides some recommendations on brick enterprises, the government and community to increase the application of ECMA. Keywords: Environmental management accounting (EMA), Environmental cost management accounting (ECMA), Environmental cost, Brick manufacturing enterpris

Guide to Participatory Scenario Planning (PSP): Experiences from the Agro-Climate Information Services for women and ethnic minority farmers in South-East Asia (ACIS) project in Ha Tinh and Dien Bien province, Vietnam

The Participatory scenario planning (PSP) workshop is a valuable knowledge-sharing platform through which stakeholders, including those who support the implementation of PSP (i.e., meteorological and agricultural services) and those who access and use the climate information (i.e., technical experts, and farmers) meet to discuss adaptation actions within the context of climate information. The PSP approach was developed under CARE International’s Adaptation Learning Programme (ALP). It was then adapted to Vietnam, Laos, and Cambodia under the Agro-Climate Information Services for women and ethnic minority farmers in South-East Asia (ACIS) project by CARE International in Vietnam and World Agroforestry Centre (ICRAF) Vietnam

Factores que afectan el ciclo de vida del producto en las empresas electrónicas: evidencia de un país emergente

Introduction:This paper is the product of the study “Factors affecting product life cycle in electronic enterprises – Evidence from an emerging country” developed at the Electric Power University and National Economics University between 2020 and 2022. Problem:The electronic manufacturing industry is increasingly developing in emerging markets and integrating into the global economy. The life cycle of electronic products is shorter and requires management.Objective:The paper aims to study factors that affect the product life cycle in Vietnamese electronic enterprises. The study helps managers in cost management. Methodology:The paper used a survey of non-probability sampling, and applied regression analysis to examine Vietnamese electronic enterprises. The analysis is done by SPSS and Smart PLS software. Results:The research results indicate that technology, consumer trends, and R&D are factors affecting product life cycle and post-sale service, and disposal has no impact on electronic products’ life cycle. This could be explained by the fact that electronic products are constantly updating and their life cycle is short, that post-sales service does not play a key role, and that waste treatment after sales is not taken seriously by manufacturers, customers, or other related parties. Conclusion:The results give some meaningful insights for electronics or other enterprises in Vietnam to use effective management of product life cycle. Originality:The results of this paper provide practical insights into the management of product life cycle and cost management of product life cycle for researchers and managers.Limitations:The research model should be expanded and the sample size increased to get an overview and greater insight.Introducción: Este artículo es producto del estudio “Factores que afectan el ciclo de vida del producto en empresas electrónicas – Evidencia de un país emergente” desarrollado en la Electric Power University y la National Economics University entre 2020 y 2022.Problema: La industria de fabricación electrónica se está desarrollando cada vez más en los mercados emer-gentes y se está integrando a la economía global. El ciclo de vida de los productos electrónicos es más corto y requiere gestión. Objetivo: El documento tiene como objetivo estudiar los factores que afectan el ciclo de vida del producto en las empresas electrónicas vietnamitas. El estudio ayuda a los gerentes en la gestión de costos. Metodología: El documento utilizó una encuesta de muestreo no probabilístico y aplicó un análisis de regresión para examinar las empresas electrónicas vietnamitas. El análisis se realiza mediante el software SPSS y Smart PLS. Resultados: Los resultados de la investigación indican que la tecnología, las tendencias de consumo y la I+D son factores que afectan el ciclo de vida del producto y el servicio postventa, y que el desecho no tiene impacto en el ciclo de vida de los productos electrónicos. Esto podría explicarse por el hecho de que los productos electrónicos se actualizan constantemente y su ciclo de vida es corto, que el servicio posventa no juega un papel clave y que el tratamiento de residuos posventa no es tomado en serio por los fabricantes, clientes u otras partes relacionadas. Conclusión: Los resultados brindan algunas ideas significativas para la electrónica u otras empresas en Vietnam para utilizar una gestión eficaz del ciclo de vida del producto. Originalidad: los resultados de este documento brindan información práctica sobre la gestión del ciclo de vida del producto y la gestión de costos del ciclo de vida del producto para investigadores y gerentes.Limitaciones: el modelo de investigación debe ampliarse y aumentar el tamaño de la muestra para obtener una visión general y una mayor comprensión

Auditing financial statements in insurance enterprises: The case of Vietnam

This study is conducted to study the implementation of the audit techniques and procedures executed by auditors using risk-based approach. The study also determines factors affecting audit quality of financial statements in Vietnamese insurance enterprises. Quantitative method is used in the study where questionnaires are sent to 250 independent auditors and 186 valid questionnaires are encrypted, declared and entered into SPSS software version 22.0. The results show that in audit techniques, except for document testing and verification technique, there were significant differences in application level of material testing, observation, interview, calculation and analysis techniques between big 4 firms and non-big 4 firms. The analysis also confirms that the most significant difference was between the two audit groups. In audit procedures, while control testing is not performed singly, detailed testing can be performed alone at all three assurance levels and the analysis is performed alone in the assurance level of 1. It is possible to combine them in these proce-dures with the assurance level of 2 and 3. On the other hand, the combination of these three proce-dures is only guaranteed at level 3. The results of the factor analysis and regression model test demonstrate that there were six factors influencing the audit quality of financial statements in insur-ance enterprises; namely audit method, auditors’ quality, awareness of auditors and director board, characteristics of insurance enterprises, legal environment and position of the audit firm. In particular, audit method and auditors’ quality are the strongest factors

Practice environmental cost management accounting: The case of Vietnamese brick production companies

During the past few years, there has been a growing interest in applications of environmental cost management accounting (ECMA) in different manufacturing industries. ECMA is a useful tool for environmental performance improvement and achieving better financial benefits. Nevertheless, ECMA implementation is in early stages in many countries such as Vietnam. Brick industry is one of the most polluted sectors, which has significant impact on the environment. The purpose of this paper is to provide a clear image of ECMA application in Vietnamese brick manufacturing enterprises. Both qualitative and quantitative research methodologies are used to analyze the participants' attitudes, perceptions and concerns about the potential for applying ECMA. The results indicate that the brick industry adopted low level of ECMA and provide some necessary suggestions to promote the enterprises applying ECMA