This research was conducted to investigate the impact of equity in foreign direct investment (FDI) firms on accountants' loyalty in Thanglong industrial park, Hanoi, Vietnam based on Equity theory. Data were collected through a survey with 150 accountants from Thanglong industrial park. With this data, we have used Cronbach's Alpha, Exploratory Factor Analysis (EFA) and correlation analysis to determine the effects of the independent variables on the dependent variable, i.e. the loyalty of accountants. The results show that the equity in FDI firms had positive relationships with the loyalty of accountants in Thanglong industrial park. Based on this finding, this paper gives several recommendations for improvement the loyalty of accountants in Thanglong industrial park.

Financial contagion is the act of spreading of a phenomenon within or from the stock markets sector. Stock markets are highly interlinked and happenings on one side of the world are bound to affect the happenings on another side of the world. The contagion can be because of domestic or international factors. The performance of Nairobi Securities exchange (NSE) was measured by the use of the monthly stock prices as provided by the data vendors at the NSE. This research paper used a quantitative research design where econometric models were used in the analysis. The entire population of the listed firms in the NSE was used. Primary data was collected from the licensed market participants at the NSE. Secondary data during the pre-crisis (April 2006 to July 2007) and post crisis periods (August 2007 to December 2008) were collected using data collection sheets. The data entailed NSE 20 Share Index, FTSE 100 and Standard and Poors and was analyzed using excel and SPSS tools. Hypothesis was tested at 0.05 level of significance and the null hypothesis was rejected at both the primary and the secondary data obtained.

This study aims to analysis the factors influencing on demand for Vietnam Electricity. In this paper, the author builds the Vietnam Electricity Quantity Demand function based on the Alfred Marshall model. The data used to build this function contains 276 observations (from Jan 1995 to December 2017). The author also analyzes the elasticity and the impacts of different factors to influence the Vietnam Electricity Quantity demanded. The study uses multiple linear regression model and the results indicate that all observations were meaningful when the level of significance was five percent. The results also indicate that demand for electricity will increase over the next few years and policy makers have to take some action for the development of the electricity industry.

his study is conducted for evaluating the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi. Based on literature review and the results of some interviews, dependent variable of the motivation for accounting human resources by material stimulation includes seven attributes. The study has also performed some descriptive analysis, Cronbach's Alpha, Independent T-test and ANOVA for measuring the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi. The results show that the motivation for accounting human resources by material stimulation achieved an average of 3.74 and with Cronbach's Alpha coefficient greater than 0.6. The study does not find any difference on evaluation of the motivation for accounting human resources by material stimulation in terms of gender and job experience. Based on the findings, some recommendations are given for improving the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi.

The purpose of this paper is to investigate the adoption of an Activity-Based Costing (ABC) system to provide relevant cost information for enterprises in the business of building and selling Internet of Things (IoT) based products. The research is constructed over the relevant themes identified in previous research about ABC. An important issue that emerges from the analysis is that cost is a function of the volume of production and this notion of production does not represent the source of value generation discussed in this work. A functioning of a smart and connected product requires a cloud-based system for operating and monitoring it throughout its life. The implication of collecting and processing data is that costs essentially changes depending on the volume of data stored and the complexity of intended analytics that would require more qualified analysts. The estimation of costs related to data analytics and products’ monitoring serve as a reference to forecast future expending during the lifetime of products. This research is the first to provide a theoretical discussion on ABC assumptions in the context of IoT business models.

Motivated by the agency theory and the need to examine the effect of separation of ownership and management, this study examines the determinants of profitability in different firm ownership structures and how different ownership structures impact profitability of listed firms between 2003 and 2013, using pooled annual data of 23 Ghanaian listed firms. Employing a number of static models (OLS, Random Effect and 3 Stage Least Squares), we find evidence that while profit determinants vary for listed firms given their ownership structures, ownership structures also affected profitability differently. Specifically, for listed firms, profitability was determined by capital intensity, liquidity, financial risk, age and GDP; for non-family owned listed firms, profitability was determined by capital intensity, liquidity, market share and age; for foreign owned firms, profitability was determined by capital intensity, liquidity, age and GDP; and for non-foreign ownership, profitability is determined by capital intensity, liquidity, financial risk, growth, age and GDP. When we examine the impact of ownership structure on profitability and find that family owned listed firms make 30% less profits compared to non-family owned ones, whilst foreign owned firms make 13% more profits than non-foreign owned ones. These findings confirm the agency theory which posits that separation of ownership and management, though may lead to agency problems, can positively affect profits. The study recommends that family owned listed firms should consider diluting ownership in order to grow more profits.

This study aims to investigate the relationship among performance risk, safety risk, social risk, psychological risk, satisfaction, and intention to use Grab in Vietnam. Validated measurements were identified from a literature review. A convenience sample of 276 respondents was collected through online and offline survey. It was then analyzed by using SPSS and AMOS software. A reliability test, EFA, CFA and SEM were implemented. The results of this study indicate a negative relationship between safety risk and satisfaction and intention to use Grab cars. In addition, passengers’ satisfaction influenced intentions to use Grab cars. However, performance risk and social risk show no effect on satisfaction and intentions to use Grab service. The main contribution of this study is to create a framework of the effect of perceived risk types on intention to use Grab cars. The users care about their own safety and information security. In addition, the issue of said psychological risk is important because consumers are concerned about health and infectious diseases.

Emergency department (ED) overcrowding is a common issue in emergency medicine of Canada. Previous studies indicate that adding a physician in triage (PIT) can increase accuracy and efficiency in the initial process of patient evaluations. However, the PIT concept should be thoroughly researched before its widespread implementation can be recommended. This paper introduces the evaluation of impact of PIT on ED patient wait times and length of stay (LOS) using simulation modeling. A discrete-event simulation model of ED is built to simulate and predict the effect of PIT intervention. The model performance is validated using current-state ED flow metrics to quantitatively test multiple alternatives for ED improvements. Results show that the PIT implementation can reduce the ED patient LOS by an average of 34% and Waiting to be Seen time by 49% across all scenarios studied. The proposed method can be applied to improve the operation efficiency of healthcare systems in the current pandemic, COVID -19.

ERP implementation requires a substantial investment and typically built through project management, which needs a rigorous and in limited time management. ERP implementation requires enormous efforts to implement because it involves all business functions in the organization and partners (ERP vendors and consultants) This paper aims to examine the impact of implementing an enterprise resources planning project on firm performance and organizational citizenship behavior as a moderating variable. The study has surveyed 61 respondents representing 61 manufacturing companies domiciled in the region of East Java, Indonesia, which has adopted an ERP system for more than five years. Survey used questionnaire designed with a five-point Likert scale. The respondent is the key user who is responsible for the success of the ERP system in its business functions of the company. Data analysis used SPSS version 25 to assess the indicator validity and examine the hypothesis developed. The result showed that the implementation of the enterprise resources planning project directly affected firm performance. Second, organizational citizenship behavior directly influences firm performance. Third, the implementation of the ERP project influences firm performance with organizational citizenship behavior as a moderator vari-able. This research provides an insight to project manager in building employee relationship to complete the projects on time. This study also enriches the current research in the supply chain theory.

This paper investigates the effects of corruption and long-term investment of businesses in Vietnam using the General Least Square (GLS) estimation method for businesses in 63 provinces in Vietnam from 2016-2018. The results show that corruption was an important factor affecting the long-term investment decisions of Vietnamese enterprises. The ability to predict corruption of businesses can explain the phenomenon of part of the cash flow of businesses flowing out of production and business. Informal costs related to low-level administrative procedures act as “grease” to help businesses reduce time costs, but when the total amount of unofficial expenses exceeds 10% of revenue of businesses, they become a burden for businesses and restrain them from making long-term investments. Corrupted public officials' behavior has led businesses to misallocate resources and prevent them from making long-term investments. The result shows that the East Asia paradox holds only for the case of informal costs related to administrative procedures in Vietnam.