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.

The technological revolution has brought many benefits as well as challenges to the economy, including Vietnam. The benefits of the technological revolution are associated with the application of technology platforms to life, the development of e-commerce has made it possible for customers to make online shopping and helps consumers and the platform to shop online economy has the ability to reduce procurement costs. However, the challenges of the technological revolution can make it difficult for a group of people who are not yet tech-savvy to update and grasp the benefits that technology brings. Studying the factors affecting the online shopping decision of consumers in Vietnam, through a survey of 200 consumers and using regression analysis using SPSS software, the research results show that: When consumers perceive the usefulness of online shopping, they will make purchasing decisions to satisfy their personal needs. Moreover, product quality is the most important factor affecting consumers' online shopping decisions. Research also confirms the usefulness of reference groups when they can advise consumers to make online shopping decisions.

Gamification is a popular trend that is applied in many fields such as marketing, advertising, education, administration, and communication. In the field of electronic banking (e-banking), gamification uses the available content of businesses, exploits in many different aspects and aims at the ultimate goal of increasing sales, achieving effective marketing. The objective of this paper is to study the factors affecting the adoption of gamification in the field of e-banking. Based on the Technology Acceptance Model (TAM), through a survey of 193 managers, bankers and customers, gamification application has had a positive impact on the acceptance of this new trend in e-banking. The research results show that: ease of use, usefulness, enjoyment, and convenience have an effect on acceptance of gamification. It also shows that clients can manage their investments and buy more mutual funds, thus increasing their chances of winning the game.

This study investigates the impact of liquidity on bank profitability. Particularly, bank profitability is measured by return on assets (ROA) while liquid assets to total assets (LATA) and total loans to total deposits (TLTD) are indicators of bank liquidity. A panel data of 26 Vietnamese commercial banks are obtained over the period 2013-2018. The GMM estimation is adopted to test the significant effect of liquidity on profitability of Vietnamese commercial banks. The results reveal that profitability (ROA) was negatively influenced by liquid asset ratio (LATA) and positively correlated to loan-to-deposit ratio (TLTD). Further, bank profitability was also affected by macroeconomic control variables like economic growth (EG) and inflation (INF). The results are not only essential for bank managers but also provide scholars a valuable reference.