This study aims to evaluate the impact of effective emotional intelligence on the work of auditors in Ho Chi Minh City, Ho Chi Minh. The authors conducted a survey for 355 auditors at companies and organizations operating in the field of auditing. The results show that there were 4 factors of emotional intelligence that affect job performance, arranged in the following sequence: (1) Perception of emotions, (2) Positive thinking with emotions, (3) Understand emotions, (4) Control emotions. This is the basis for the authors to give some implications to improve the emotional intelligence characteristics of auditors towards work efficiency.

This study aimed at testing the impacts of social responsibility on customers’ switching behavior in using products and services. The research method was quantitative based on the structural equation modeling SEM with the sample size of 551 individual customers in small and medium enterprises in Vietnam. Research findings demonstrated that social responsibility put both direct and indirect impacts on customers’ switching behavior in using products and services. This relationship was proved with two intermediary factors, namely enterprises’ brand value and customer loyalty. These conclusions not only revealed the research’s contributions but also laid the foundation for further studies. Based on the research findings, the author proposed recommendations to avoid customers’ switching and minimize business loss due to customers’ switching behavior in using products and services.

This study aimed to quantify the relationship between factors influencing the investment outcomes of airport infrastructure development in Vietnam. On that premise, suggesting the ideas for applying information technology systems to maximize resources to improve investment outcomes in Vietnam's airport infrastructure development. Data for the study were gathered from the Airports Corporation of Vietnam's annual report and a survey of 316 officials involved in the investment and development of airport infrastructure in Vietnam. The linear regression model is used to quantify the impact of various factors. According to the research findings, the most influential variable according to the survey subject's opinion is the contractor (NT), with an adjusted beta coefficient value of roughly 0.3915.

The choice of capital structure has greatly contributed to the success of the firms in general and energy in particular. This study uses a sample data set of 250 energy firms over the period 2010-2019, and by using generalized least square (GLS) method to perform a survey. The main factors in this study include profitability, firm age, state shareholding and depreciation tax shield, etc. The study found that except firm growth, all factors including firm performance, age of firm, size of firm, asset structure, short-term solvency, and depreciation have significantly affected firm’s capital structure choice in the case of energy industry in a developing country. Furthermore, a positive effect was also found for size of firm and asset structure while a negative effect was detected for other factors such as firm performance, asset structure, firm age, short-term solvency, and depreciation. Through this research, we also conclude that the theory of pecking order, and the theory of representative cost are known as the basis for financial managers to build sound capital structures for businesses.

This study was conducted to estimate the determinants as well as the efficiency of Vietnam’s footwear export to 50 trading partners by applying stochastic fronter gravity approach for the period 2001-2018. We found that Vietnam’s footwear export is positively affected by income measured by gross domestic product (GDP), border and landlock situation. The income elasticity of footwear export of Vietnam was about 1.2%. We also showed that the export efficiency of Vietnam’s footwear was not very high with the average ranges from 50.8% to 63.1%. The 10 most efficient countries were Cambodia, Panama, Slovakia, Belgium, Myanmar, Hongkong, Korea, Chile, the US and the Netherlands. We also found that 10 countries with the largest export potential were the US, China, Germany, Japan, Belgium, the UK, Netherlands, Korea, France, Canada. Regarding the determinants of export efficiency, the study provides evidence that trade freedom, financial freedom and importers’ population density positively contributed to efficiency. Our findings also support further integration of Vietnam since membership to many FTA enhances Vietnam’s footwear export efficiency. These FTAs include AFTA, Vietnam-Chile FTA, ASEAN-India FTA, ASEAN-Korean FTA, ASEAN-Japan FTA, ASEAN-China FTA, ASEAN-Australia-New Zealand FTA. Finally, the study recommends a relevant market policy for Vietnam’s footwear export in the coming years. We have provided 4 types of markets with different levels of priorities that Vietnam’s footwear exporters should focus on. The top footwear market priority should be countries with high potential yet low efficiency such as China, Russia, Brazil, Thailand, Sweden, Singapore and Australia.

The article analyzes factors affecting job satisfaction of accountant and auditors at Hanoi auditing firms. For quantitative research methods, it is conducted through the collection of questionnaire survey data and processed by SPSS software to analyze data using the following techniques: Descriptive analysis, Cronbach's Alpha test, EFA exploratory analysis, multiple regression analysis. The research results show that the nature of work, relationships with leaders in the working process are the most influencing factors on the satisfaction of accountants and auditors in Auditing firms in Hanoi. From the research results of factors affecting the job satisfaction of accountants and auditors at auditing firms in Ha Noi, the author gives some recommendations to improve the level of job satisfaction, thereby improving the work quality of the accountants and auditors at the Hanoi auditing firms.

This article analyzes the impact of internal control on the performance of pharmaceutical companies, providing additional empirical evidence on the effects of internal control on performance. The research method used includes surveys through questionnaires distributed among pharmaceutical companies to assess internal control and each element of internal control of these firms. Quantitative research was carried out with SPSS 25 software. The results show that monitoring, information and communication are the factors that have the strongest impacts on the performance of pharmaceutical companies. This can be explained that, for pharmaceutical companies, good monitoring and information and good tradition will positively affect the effectiveness of internal control in particular and the performance of the business. Based on the research results, the author proposes some recommendations to improve the effectiveness of internal control, thereby contributing to improve the performance of pharmaceutical enterprises.

Land acquisition and resettlement issues related to hydropower and irrigation works have always been one of the hot issues in Vietnam mountainous areas for many years. Although the Government has introduced many policies to ensure the rights of resettled people, as well as protect their lives, the effectiveness of these policies seems to be still insignificant, because many resettled people still face many difficulties in their daily life, especially income. The research is conducted within the project titled “The urgent issues in resettlement implementation for the ethnic minorities in Vietnam mountainous areas” and funded by National Council for Science and Technology Policy in 2016-2020 (CTDT/16-20) under Committee for Ethnic Minority Affairs. Applying Likert-scale and Propensity Score Matching (PSM), this study shows that 34% of the resettled households have a lower income, specifically estimated to be 8.0 - 13.1 million VND/household/year or 1.7 - 3.0 million VND/person/year lower than the income of the controlled group. However, agricultural income is not significantly different between resettled households and controlled households. This article only focuses on clarifying the impact of the resettlement policy on the general income and agricultural income of ethnic minority households; while methods to create jobs, increase income, and reduce poverty sustainably for ethnic minority households in the resettlement sites should be conducted in another research in the future.

This article examines how investor sentiment affects stock returns on Vietnam's stock market. Investor sentiment index is measured by a relative strength index (RSI) of 57 companies listed on the Ho Chi Minh Stock Exchange from January 1, 2015 to July 31, 2020. Control variables include investors' stock trading behavior, firm size, and cash flow per share. Using Fama-MacBeth regression estimation and general least square estimation (GSL) on a daily basis, both methods find the sentiment of high investors producing higher stock returns, on the contrary, the sentiment of low investors erodes stock returns. Different from the results of Brown and Cliff (2004) [Brown, G. W., & Cliff, M. T. (2004). Investor sentiment and the near-term stock market. Journal of empirical finance, 11(1), 1-27], the article found that the investor sentiment factor plays the most important role in explaining the return of the stock market compared to the rest of the factors.

This study aims to examine the impact of brand image on public university links in the context of autonomy in Vietnam. Using quantitative research methods through exploratory factor analysis (EFA) and Structural Equation Modeling (SEM), the survey data included 631 samples of managers, experts, and scientists at public universities divided by different disciplines. The results of the study showed that the brand image has both a direct and indirect impact on public university links in the context of autonomy through intermediate elements of trust and commitment in the relationship between universities. In addition, trust has also been shown to have a direct impact on commitment in the relationship between public universities in Vietnam in the context of autonomy. In the context of research in Vietnam, the findings of this study have shown both theoretical and practical contributions and will be an important basis for further research.