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.

The editors of Uncertain Supply Chain Management retract this article [1] based on the request made by authors since they had found some significant issues about the results which could mislead the readers.

The objective of this article is to evaluate the impact of Transformational Leadership on Organizational Innovation, Supply chain Integration and Organizational Performance. Research was carried out on 562 Vietnamese textile and garment enterprises. We use Smart PLS 3.6 software for data analysis. The results show that Transformational Leadership had a positive impact on Organizational Innovation, Supply chain Integration and Organizational Performance. In addition, the Supply chain Integration plays a role as a complete mediate in the relationship between Organizational Innovation and Organizational Performance. Size has a statistically significant moderate role on the relationship between Organizational Innovation and Organizational Performance. Finally, the leader qualification has a statistically significant moderate role in the relationship between Transformational Leadership and Organizational Performance. From the above results, we recommend the leaders of Vietnamese textile and garment enterprises to improve leadership capacity, apply a transformational leadership style to improve organizational performance.

Sentiment analysis of students’ feedback using machine learning algorithms has emerged as a valuable tool for understanding students’ sentiments and improving educational outcomes. Currently, existing systems use frequency-based methods for feature selection (e.g., Term Frequency-Inverse Document Frequency (TF-IDF) and Bag of Words (BoW)) not to capture the subtleties of emotions expressed in student feedback and do not provide insights into the specific concerns of students via topics or themes. In this study, we propose the Student Sentiment from Feedback (SSF) framework, which includes four main procedures: pre-processing, feature selection, classification, and theme finding. The SSF framework classifies student sentiments and subsequently groups feedback into themes using semantic networks based on word co-occurrence. Our innovative feature selection approach combines TF-IDF with sentiment-based features derived from SentiWordNet and intensifiers, creating a robust feature vector that enhances the dataset’s richness and improves classification accuracy and robustness. In the experiments, we utilize a public dataset from Kaggle, applying our proposed method and various machine learning models (e.g., k-nearest neighbor, decision tree, random forest, multilayer perceptron, support vector machine, gradient boosting, and extreme gradient boosting). The experimental results show that our concatenated features achieve the highest accuracy across all machine learning models (greater than 0.82). Our study demonstrates the efficacy of this hybrid feature selection method, contributing to better understanding and decision-making in educational settings.

The two-tier board system practiced in Indonesia provides greater opportunity for the majority shareholders to place representative on board which may expropriate interest of minority share-holders and increase information asymmetry. This study looks at the influence of family ownership on firm’s performance, by differentiating the influence of family ownership from family involvement in companies listed on the Indonesia Stock Exchange. Family ownership is measured based on family’s equity ownership in the firm and family’s involvement. This study explores family in-volvement in threefold: involvement in the board of commissioners, involvement in the board of directors and involvement in both boards. Firm performance is measured based on Value Added Intellectual Coefficient (VAIC) which comprises of capital employed efficiency, human capital efficiency, and structural capital efficiency. Data was collected for a period of three years from 2007 to 2009 on 155 firms which were identified as family firms. The findings show that family ownership has a positive influence on firm performance. Family involvement, however, shows mixed results. Family involvement in the board of commissioners has a positive but insignificant influence on firm’s performance. Family involvement in the board of directors has a negative influence on firm’s performance. Family involvement in both boards has a positive influence on firm performance. The findings suggest that family involvement in both boards creates a balance between the supervisory function and the management function, thus resulting in a more effective monitoring of firm’s management.

This research is conducted for evaluating the impact levels of determinants affecting the differences of financial statements of FDI firms under Vietnamese Accounting (VA) and International Ac-counting (IAS/IFRS). Data were collected by conducting survey of FDI firms and audit firms for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed for showing the influence levels of determinants on the variable of differences of financial reports. The results show that seven determinants had positive relationships with the differences of financial statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings, some recommendations are given for reducing fee of conversion of financial statements from Vietnamese accounting to international accounting, increasing the comparability of financial statements and improving information quality of financial statements.

In this study, an improved eight-node quadrilateral finite element based on a twice-interpolation strategy (TIS) is given for correctly modeling the singular stress field near 2D crack tip of structures. In present approach, the approximation functions for interpolation strategy are established by using the TIS which included nodal values as well as averaged nodal gradients respectively. The stress intensity factors (SIFs) are therefore calculated following the proposed method. The accuracy of the proposed element and its numerical solutions are described by several examples.

The study examines the relationship between money supply and inflation in Vietnam in the period of 2005-2021. The relationship between money supply and inflation is addressed in economic theories and models and has been studied by many experts in different economies in different periods. To examine the relationship between money supply and inflation in Vietnam in the period of 2005-2021, the research team collected data on money supply and inflation rate, then analyzed this relationship during three periods of 2005-2011, 2012-2019 and 2019-2021. Next, the research team collected data on money supply (MS - total means of payment) and consumer price index (CPI), quarterly data from the first quarter of 2005 to the fourth quarter of 2021 and uses Eviews 8 software for analyzing. The research team uses a linear regression model to evaluate the impact of money supply growth (GMS) on consumer price index (CPI), a variable representing the inflation rate, of Vietnam during the research period. The model results support the view that money supply growth and past inflation are among the factors affecting inflation in Vietnam. From the research results and the actual money supply, the money supply growth rate as well as the inflation rate in Vietnam during the research period, the research team makes some policy recommendations to achieve the targets of supporting economic recovery, controlling inflation, stabilizing the macro-economy in Vietnam after the Covid-19 pandemic.

The objective of this article is to assess the impact of supply chain relationship quality on supply chain performance and financial performance through environment uncertainty of high-tech agricultural enterprises in Vietnam. The study conducted data analysis based on 198 agricultural firms applying high technology in high-tech agricultural group and in all of Vietnam. The results show that, agricultural enterprises applying high technology with supply chain relationship quality had a strong positive impact on supply chain performance and supply chain flexibility. In addition, supply chain performance played a significant role in financial performance. Finally, Environment uncertainty and technological innovation played a statistically significant moderate role in the relationship between supply chain relationship quality and supply chain performance. For businesses with less environment uncertainty, the relationship was stronger and vice versa. The bigger the technology innovation, the stronger there the relationship.