The term of audit expectation gap (AEG) was created nearly 50 years ago and has received the attention of many researchers. Despite a lot of research on AEG, the method of measuring AEG remains controversial. The number of studies which propose the method of measuring AEG is limited and there are many problems when applying these methods in empirical studies. Inherited from previous studies, this paper aims to develop a new method of measuring AEG and proves it by the results from the application of this method in empirical research in Vietnam. The article achieves two important results: (1) Proposing a new method of measuring AEG based on the Porter’s definition and structure of AEG; and (2) Proving the results from the application of the new method for measuring AEG by conducting empirical research in Vietnam.

The research discusses in this paper concerns the improvement allocation policies to reduce the process time in job-shop manufacturing systems. The policies proposed are based on the evaluation of the workload control of the entire manufacturing system. Three policies are proposed: centralized, distributed and proportional. A simulation model is used to test the proposed policies under different conditions as: static and dynamic demand; introduction of machine breakdowns; different level of average manufacturing system utilization. The performance measures are compared to a manufacturing system without policies. The simulation results show that the improvement allocation allows to improve the performance with limited investment (average reduction of process time needed) and how the machine breakdowns and demand changes lead to different better policy. The decision maker can use these results to decide the better policy to use.

This study aims to examine whether the dividend theories that were principally developed for non-financial companies in developed institutional environments can explain the dividend policies of banks in Palestine, an emerging market with a high level of uncertainty. It also aims to determine the main factors affecting the banks’ propensity to pay dividends and the banks’ dividend payout ratios. The study uses pooled Probit and ordinary least squares regressions to analyze 10 years of data from all listed banks in the Palestine Stock Exchange Market. The results indicate that agency cost, signaling, and regulatory pressure theories are valid for Palestinian banks. In addition, the analysis shows that bank size, profitability, and capital adequacy are the main positive determinants of Palestinian banks’ propensity to pay dividends and of the dividend payout ratios. Furthermore, after winsorizing the data, the results were found to remain consistent. Finally, the results of a general dominance analysis revealed that bank size is the most important determinant, followed by bank profitability and bank capital adequacy, all three of which positively influence dividend policy decisions in Palestinian banks. This study is among the first to investigate dividend policy determinants in the financial sector. Moreover, this study is conducted in Palestine, an emerging economy. Furthermore, unlike prior studies, this study considers banks’ propensity to pay dividends and banks’ dividend payout ratios concurrently when analyzing the dividend determinants in order to make a significant contribution to solving the dividend determinant puzzle.

This paper suggests an advanced hybrid multi output optimization technique by applying weighted principal component analysis (WPCA) incorporated with response surface methodology (RSM). This investigation has been carried out through a case study in CNC turning of Aluminum alloy 63400 for surface roughness (Ra) and tool vibration (db) optimization. Primarily, input parameters such as spindle speed (N), feed rate (S) and depth of cut (t) are designed for experiment by using RSM Box-Behnken methodology. The aluminum alloy workpieces are machined by using coated carbide tool (inserts) in dry environment. Secondly, the empirical model for the responses as the functions of cutting parameters are obtained through RSM technique and the adequacy of the models have been checked using analysis of variance (ANOVA). Finally, the process parameters are optimized using WPCA technique. The confirmatory experiment has been performed using optimized result and it reveals that multiple response performance index (MPI) value was increased by 0.2908 from initial setting. The increases in MPI value indicates that the aforesaid optimization methodology is suitably acceptable for multi response optimization for turning process.

This study aims to shed light on the way customers determine their utilization of international payment services with blockchain applications. The primary data is collected from the 373 individuals who frequently use the international payment services in Vietnam. We apply the combination of TAM, UTAUT, and ISS models to test the determinants of the Intention to use International payment services at Commercial banks applying Blockchain. These determinants are Quality of System, Quality of Service, Quality of Information, Perceivable usefulness, Convenient usefulness, and Social influence. The research results show that (i) All of the above factors are positively associated with customers’ intention to use international payment services in Vietnamese banks which implement blockchain; (ii) The quality of information has the strongest positive impact on the customer's intended use. It refers that the international payment services in banks should be safe, accurate and timely; (iii) Differently from the hypothesis, the social influence indicator is positively related to the customer's intention to use the service, affirming the potential interests of customers on blockchain if applying successfully in banks; (iv) Although current customers have not paid much attention whether banks apply blockchain in international payment or not, they have taken concentration on fundamental risks, costs, and convenience of the services. This signal is consistent with the fact that only 2/46 commercial banks and 49 foreign bank branches in Vietnam provide international payment service with blockchain application nowadays.

In recent years, one of the goals of any company is to increase overall production and process reliability. Hereupon supply chain reliability has been gaining growing attention and provides a technical framework for quantifying supply chain risks and uncertainties. In this paper, supply chain reliability was investigated in a two-stage stochastic programming model to design reliable closed-loop green four-echelon forward/backward supply chain networks. The purpose of this model was to maximize the total reliability of the supply chain based on the structural reliability theory. Our proposed model also minimized the cost of the supply chain by definition of recycling centres and the cost of penalizing unauthorized carbon emission and damages. The model optimized the locations of factories, warehouses, and recycling centres considering stochastic modes for demands and carbon price, as well as the flow between different sectors and the optimal orders. As the proposed model was a mixed-integer nonlinear problem, both e-constraint method and the metaheuristic algorithm (NSGA-II) were used in different scales and the sensitivity analysis was performed for critical parameters.

Supply chain management (SCM) plays a major role in allowing manufacturing companies to achieve competitive advantage. However, only few studies have been investigated in manufacturing industry, particularly on the relationship between SCM drivers and competitive advantage. Therefore, the objective of this study is to explore the impact of supply chain management drivers on competitive advantage in Vietnamese manufacturing companies. By adopting the exploratory factor analysis (EFA), a multiple regression analysis, the author finds out that the SCM drivers including facilities, inventory, transportation, information, sourcing and pricing are strongly related to competitive advantage in the manufacturing. The results contribute to the current literature on supply chain and they are essential for supply chain in manufacturing industry by acknowledging the influence of SCM drivers on competitive advantage.

The objective of the study is to assess the impact of green supply chain management practices on the financial and non-financial efficiency of tourism enterprises in Hanoi, Vietnam. The study was conducted on 150 businesses in the tourism business directory of the Vietnam Tourism Association. The data collected was analyzed using SPSS and Smart PLS software and the results show that all the hypotheses were supported. Practicing green supply chain management in the tourism industry increases the company's competitive advantage, improves corporate reputation, especially improve environmental performance. While competitive advantage, good reputation and good environmental performance improve financial performance of these tourism enterprises. Finally, three mediate variables; namely competitive advantage, corporate reputation and environmental performance play a full mediate role in the relationship between green supply chain management and financial performance.

Information systems are essential resources for business organizations. Besides, user information satisfaction will have an impact on service quality. This research used a Myerscough study, which combined user information satisfaction and SERVQUAL instruments, which was to measure the quality of information system services and investigated the correlation between the quality of information system service and user satisfaction. The survey was conducted on traditional Batik and textile artisans in Central Java, Indonesia. The results of this research reported a model that is slightly in accordance with previous studies. The only variable, which influenced the quality of information system services through SERVQUAL was empathy. However, information system user satisfaction was proven to be affected by the quality of information system services. This study also recommends further research on better instruments for assessing the quality of information system services.

The study aims to identify the impact of information technology on the distribution of services of tourist institutions in the city of Al-Kharj in the Kingdom of Saudi Arabia. The survey was concentrated on a number of institutions represented in hotels, restaurants and travel and tourism agencies. The results indicate that the information technology had no meaningful effect on the distribution of tourism services in Al-Kharj. A set of recommendations was also presented to tourism organizations represented in the image of using social media to distribute tourism services as well as using and activating the websites of tourist institutions themselves when making reservations for their services and the necessity of activating and using electronic payment methods.