This article aims to analyze the different impacts that some factors may exert on the probability that an industrial zone-located firm adapts. Recently, industry policy in developing countries tends to spur both SMEs and the industrial zone in terms of adaptation, considering them as the main driver of innovation and growth. However, not all industrial zone-located firms adapt. Departing from an extensive sample of the Vietnam Technology and Competitiveness Survey in combination with the Vietnam Enterprise Survey in 2011-2013, we try to determine those factors that cause firms to become industrial zone-located adaptation SMEs (IA-SMEs, firms fewer than 250 employees, being located in the industrial zone and adapting existing technologies). The analysis results highlight the importance of direct linkages, technology transfer between FDI firms and industrial zone-located adaptation SMEs, economic obstacles, and the interactions between them that cause industrial zone-located adaptation SMEs to adapt in the supply chain (obtained through direct transfer of technology between linked firms).

Green supplier selection is an important group decision making problem that includes not only economic criteria, but also environment and society criteria incorporating vagueness and imprecision. This paper proposes a new integrated quality function deployment (QFD) and technique for order preference by similarity to ideal solution (TOPSIS) using generalized fuzzy numbers. The proposed approach initially identifies the features that the purchased product should possess in order to satisfy the company’s needs (“WHATs”), and then it seeks to establish the relevant supplier assessment criteria (“HOWs”). Then, the importance of the ‘‘WHATs’’, ‘‘HOWs’’, ‘‘HOWs’’-‘‘WHATs’’ correlation scores, and the impact of each potential green suppliers are determined based on generalized fuzzy numbers. The study applies the TOPSIS approach to rank the green suppliers. A numerical example is used to illustrate the advantages and applicability of the proposed approach.

This article aims to analyze factors affecting the probability that a firm choose to diversify its investment in R& D. Recently, industry policy in developing countries tends to spur SMEs in terms of Research & Development (R& D), considering them as a main driver of innovation and growth. Departing from an extensive sample of the Vietnam Technology and Competitiveness Survey in combination with the Vietnam Enterprise Survey in 2011-2013, we try to determine: (1) those factors that cause young firms to invest in in-house R& D or in outsourced R&D or both (in-house R& D and in outsourced R& D), and (2) what is the difference in the impact of those factors when taking supply-chain foreign direct investment (FDI) linkage, and technology transfer into account. The analysis results highlight the importance of direct linkages, technology transfer between FDI firms and young SMEs, economic obstacles, and the interactions between them that cause SMEs to conduct R& D strategies in the supply chain (obtained through direct transfer of technology between linked firms). Concerning policies must be aware that incentives along supply-chain may better reach the R& D outcomes for SMEs. Important equally, policy-makers must consider a broader range of economic and financial constraint that may influence R& D behavior, apart from export orientation, competitiveness, and market power.

The study investigates the impact of supply chain management on the corporate financial performance of the coffee industry in Vietnam. Particularly, supply chain management is measured in three dimensions, namely relationship with suppliers, relationship with intermediaries and distributors, and relationship with customers. Data are collected by conducting a survey among 248 coffee company representatives of supply chain participants in Vietnam. The multiple regression analysis is adopted in the model estimation. The findings reveal that financial performance (FP) was positively influenced by relationship with intermediaries and distributors (RID), relationship with customers (RC), and relationship with suppliers (RS). In specific, the relationship with intermediaries and distributors (RID) is the most significant driver of financial performance (FP). The study greatly succeeds in providing an unprecedented finding which is the considerable effect of the participants representing supply chain management on financial performance. The findings are essential to the management of supply chain members in the coffee sector. Accordingly, to boost the financial performance, the companies should pay more attention on improving supply chain management efficiency. Supply chain management can be achieved not only by improving processes internally but also by working with suppliers, customers and most notably partners like intermediaries and distributors.

The evolution of technology and the widespread adoption of smart mobile devices like smartphones and tablets have significantly altered tourists' behavior using tourism services. Based on The Unified Theory of Acceptance and Use of Technology, this research aims to investigate the factors affecting Gen-Y's inclination to use tourism apps in Vietnam. The model was tested using structural equation modeling (SEM) in quantitative methodology with 337 users from Vietnam. The result showed that five factors positively impact the intention behavior of using mobile tourism applications: performance expectancy, effort expectancy, social influence, trust, and perceived security. Moreover, the findings propose practical implications and provide valuable insights for tourism app developers, marketers and operators in developing more effective tourism apps.

The COVID-19 pandemic has led to different health outcomes, including long COVID (LCo) and mental health (MH) disorders, impacting millions globally. To enable early healthcare diagnosis, including the prediction of MH conditions and LCo, various research studies have utilized machine learning (ML) techniques. However, there is still a gap in understanding the mental health of recovered COVID-19 patients with long COVID using ML techniques. This study aims to bridge this gap by developing and evaluating ML models, including support vector machine, multilayer perceptron (MLP), k-nearest neighbor, gradient boosting, voting classifier, and extreme gradient boosting, tailored for mental health and long COVID datasets from recovered COVID-19 patients. Additionally, feature selection methods, e.g., Recursive Feature Elimination (RFE) and Extra Trees (ET), and optimized models with hyper-parameter tuning will be employed. Our experiments utilize the dataset of recovered COVID-19 patients. Among these ML models, the MLP with ET-based features achieved the highest accuracy and AUC scores in this dataset, with 1.00 and 0.97 ± 0.02, respectively. The research reveals the high prevalence and risk factors of mental health disorders and long COVID from the dataset. These findings will contribute to personalized healthcare strategies for individuals navigating the complexities of post-COVID-19 recovery, integrating machine learning insights into mental health and long COVID support.

The ownership - efficiency relationship in a firm has always been an important topic. In this paper, we focus on the state owned versus non-state-owned status of Vietnamese manufacturing firms, to shed light into the relationship between these two variables when using a more state-of-the-art method as a stochastic meta-frontier method. Applying the method for two periods: one during the global economic crisis and the other after the end of the crisis, the study determines that in both periods, there was a strong evidence that non-state-owned firms performed much better than state owned counterpart. We also found that the difference became even larger during the harsh time and sub-industries with non-state-owned firms could outperform the state-owned firms, significantly.

The research is conducted for assessing factors affecting the implementation of Strategic Management Accounting (SMA) of medium - sized enterprises in Vietnam. Data was collected from 235 medium - sized enterprises of Vietnam for the period from 2019 to 2021. Based on quantitative research methods, the implementation of Strategic Management (SMA) and factors affecting this implementation were scrutinized. The results indicate that the implementation of Strategic Management (SMA) of medium - sized enterprises in Vietnam is influenced by factors: Technology level, Quality of accountants, Competitive level, Business strategy, and Business risk. Through findings, some recommendations are given for improving the implementation of SMA of medium – sized to satisfy the demand for information of the stakeholder in the context of integration.

According to the Ministry of Finance's roadmap for applying IFRS in Vietnam, listed enterprises on the stock market and state-owned enterprises holding the dominant power are the first group of enterprises to alter the preparation of financial statements according to Vietnamese Accounting Standards (VAS) to the application of International Financial Reporting Standards (IFRS). The voluntary application period is from 2022 to 2025 and the period after 2025 will be the mandatory one. This study was conducted to determine the factors affecting the transition from preparing financial statements following VAS to IFRS for this group of enterprises. The study involved surveying managers and chief accountants at 120 enterprises belonging to the group of companies listed on the stock market, state-owned enterprises holding the dominant power, with the adoption of a regression analysis method. The research results show that five factors are affecting the transition of financial reporting from VAS to IFRS in this group of enterprises, with the order of influence being ranked from high to low, respectively as (i) Size and operation characteristics of the enterprise; (ii) Competence of accountants; (iii) Viewpoints of the enterprise administrators; (iv) Applied accounting regime, and (v) Enterprise owners. On that basis, the study proposes some recommendations for the transition from preparing financial statements according to VAS to IFRS for enterprises to meet the Ministry of Finance's roadmap for IFRS application.

With the aim of determining the factors affecting the application of IFRS in teaching for universities and colleges with accounting and auditing training, the research was conducted at 30 universities, colleges with accounting and auditing majors, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the method of regression analysis by PLS_SEM software to process and analyze the collected data. Research results show that eight factors are affecting the application of IFRS in teaching at universities and colleges in Vietnam in the order of influence from high to low, respectively (i) Training program; (ii) Teaching staff; (iii) Regulation on the application of IFRS of the Ministry of Finance; (iv) Request of the related parties; (v) Faculty/Institution administrators; (vi) Teaching aids; (vii) IFRS teaching methods and (viii) Learners (students, trainees). At the same time, the study also shows that the financial capability of the institutions does not affect the application of IFRS in teaching.