The aim of this study was focused on cooperation in the fisheries supply chain. Specifically, the study of the factors affecting the benefits of cooperation and the relationship between the factors. The study has found that there are six factors affecting supply chain cooperation: trust, distance, strategies, policies, power, and maturity. The research was conducted with 300 seafood producers in the North Central Region, Vietnam. The study results show that trust, distance, strategies, policies, power, and maturity have a direct impact on the collaboration in the fishery supply chain.

In any given supply chain, risks can occur, and it can reduce the performance of an entire production line. To maintain a competitive advantage, manufacturers should anticipate and manage risks. This paper aims to assess the impact of risks associated with the fishery supply chain on logistics performance. The research was conducted with 297 seafood producers on the North Central Coast of Vietnam. The study results show that risk factors such as supply risks, market risks, operational risks, environmental risks, and financial risks have a direct impact on the logistical performance of firms in the fishery supply chain. The study also proposes solutions to limit risks for businesses.

Seafood processing operations generate a high strength wastewater, which contain organic pollutants in soluble, colloidal, particulate form and salt content, up to 30g NaCl/L. This research aimed to study the effect of salt (NaCl) concentration on the treatment efficiency of seafood processing wastewater by the use of a laboratory-scale bioreactor, which is operated in anaerobic combining aerobic system with concentration salt different from 0- 5%. The results showed that the wastewater from seafood processing with the chemical input parameters of pH = 7 - 8.5, COD = 2000 mg / L, total nitrate nitrogen = 150 mg / L, NH⁴⁺ = 90 mg / L, total phosphorus = 50 mg / L, salt content 3% was treated with anaerobic activated sludge content of 8000mg/l, 16HRT and combining an aerobic activated sludge content of 6000mg/l, 6HRT, DO=2-4mgO₂/l with the acclimatization of 7% bacteria Bacillus velezensis at high salinity The parameters output wastewater was treated according to standards QCVN 11-MT:2015/BTNMT (column B).

Performance assessment of teaching competency plays an important role in educational activities. Previous assessments of lecturers’ performance have failed to distinguish between potential capacity and their teaching effectiveness. To solve this problem, the integrated approach of quantitative assessment and multi-criteria decision-making models has become one of the main trends for assessing the performance of lecturers in multiple dimensions: self, peer-, manager- and student-based evaluation. This paper proposes a novel hierarchical approach, developed by the Technique for Order preference by Similarity to Ideal Solution method in an interval-valued complex neutrosophic set environment, to more accurately and comprehensively understand the evaluation process and fit it into a systematic framework. An application is given to illustrate a practical solution in lecturer’s evaluation. The accuracy of the proposed method is verified by comparing with other methods.

Forecasting stock index has been received great interest because an accurate prediction of stock index may yield benefits and profits for investors, economists and practitioners. The objective of this study is to develop two efficient forecasting models and compare their performances in one day-ahead forecasting the daily Vietnamese stock index. The model development used the data across 9 years of the trading days. The developed models are based on two artificial intelligence techniques, including adaptive network based fuzzy inference system (ANFIS) and long short-term memory (LSTM). The performance indexes including RMSE, MAPE, MAE and R were used to make comparison of the models. The experimental results reveal that both models successfully forecasted the daily Vietnamese stock index with a high accuracy rate. The comparative results of the two models were then discussed and analyzed. It was found that the LSTM model outperformed the hierarchical ANFIS model in forecasting stock index of the Vietnamese stock market.

This study aims at investigating the impact of globalization on CO₂ emission in Vietnam. Empirical analysis is performed by employing autoregressed distributed lag approach on time series data for the period of 1990 to 2016. The paper tested the stationary, cointegration of time series data and utilized autoregressed distributed lag modeling technique to determine the short run and long run relationship among CO2 emission, globalization, foreign direct investment, exports, coal consumption per capita and fossil fuels electricity generation. The results show that globalization increases CO₂ emission in Vietnam and thus globalization is not beneficial for the long-term environmental health. Exports lowers CO₂ emissions in both short run and long run whereas coal consumption per capita and fossil fuels electricity generation raise CO₂ emissions. The study further shows that foreign direct investment did not affect CO₂ emissions directly in short run as well as in long run.

Project management tools and techniques provide the efficiency and effectiveness in managing and handling the projects. Many tools and techniques have been discovered and applied widely for a long period of time among project managers around the world with great contributions to the success of projects. Vietnam is a developing country and has become an attractive hub for national and international business opportunities. Consequently, there has been an increasing development and expansion of business projects in Vietnam. The purpose of this study is to analyze the use of project management tools and techniques in Vietnam. More specifically, this study aims at investigating: 1) the awareness of business people related to projects, 2) the application of project management tools and techniques within the organization and 3) the challenging obstacles that have prevented organizations in using the tools and techniques. The mixed-method methodology is employed to collect and analyze the data. This study uses interview and questionnaire techniques to collect the data for the study. Several companies in different industries in Vietnam participated in collection of the data. The findings of the study indicate lack of indepth understanding and recognition of project and project management tools and techniques in Vietnamese businesses. The term “project” has not yet become popular in Vietnam. Hence, companies in Vietnam have been facing many obstacles with the application of project management tools and techniques affected on the performance of the projects. The study suggests that the definition and recognition of Project Man-agement should go beyond the current assumption of the Vietnamese business people. Better exercises and practices of the concept of Project Management can benefit the local and international companies. Achieving higher awareness of projects and project management tools can significantly improve economic success 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.

This paper presents the results of an empirical study on the relationship between service recovery quality, customer satisfaction and loyalty in Vietnam’s e-retailing. Structural Equation Modelling (SEM) is applied to analyze the data collected from experienced customers in online shopping in Vietnam from November 2018 to March 2019. The results of statistical analysis indicate that interactive fairness, outcome fairness, procedural fairness significantly impact on customer satisfaction which then increases customer loyalty. This study suggests that customer’s ability to locate and interact with technical support on a website and how a company treats the customer would significantly decide satisfaction and loyalty from customer. E-retailers in developing economies should consider service recovery process as the opportunity to gain customers’ purchase intentions.

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.