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EFFECTS OF THE CONSUMER PRICE INDEX ON THE VOLATILITY OF FOREIGN VISITORS TO VIETNAM

Do Quang Giam, Tran Thi Tuan, Le Thanh Ha

Received: 11-08-2014 / Accepted: 25-11-2015
Vietnam tourism is one of the key economic sectors that has contributed a considerable share (4.13%) to GDP of the country in 2012. With many beautiful landscapes, diverse cultures, long history, etc. Vietnam has been rated as a fully potential destination for foreign visitors. However, high inflation in the host country resulted in expensive tourism expenses may affect the volatility of foreign visitors to Vietnam. The paper examined the effects of the 1, 2, 3, 4, 5 and 6 month lagged consumer price indices (CPI) as exogenous (X) variableson the volatility of foreign visitors to Vietnam, using the GARCH(1,1)-X models. The results showed that the volatility of foreign visitors to Vietnam is characterized by a heteroscedastic process and the volatility is positively influenced by the lagged CPI. The findings are important implications for policy makers, tourism enterprises and investors in Vietnam tourism industry.
Enhancing Food Safety Management at Wet Markets in Cau Giay District, Hanoi City

Nguyen Thi Thu Huyen, Do Thi Phuong, Ha Thi Hong Yen, Pham Van Hung

Received: 17-03-2023 / Accepted: 21-06-2023
Food safety management is one of the top concerns in urban areas. The objective of the research is to assess the food safety management and factors affecting the state management of food safety in the research areas. Based on the research findings a set of solutions is proposed. The study conducted a survey of food business households, food safety managers and consumers at some markets in Cau Giay district. Research findings show that the district has implemented several measures to propagate and foster knowledge for managers and business people, but the method, organizational time, and training content were not appropriate. There were not enough staff working in the district’s food hygiene and safety management, and physical infrastructure at markets and equipment for food safety management were still limited. Many consumers have not paid attention to food hygiene and safety. Although the inspection and handling of violations were carried out regularly, there were still problems that need to be resolved. In order to improve the state management of food hygiene and safety in Cau Giay in the near future, it is necessary to have effective solutions for enhancing communication, improving facilities and strengthening inspection work.
The Improvement of The Accounting Information System under The Theory of Business Intelligence in An Phu Hung Joint Stock Company

Ngo Thi Thu Hang, Nguyen Thi Thuy Dung

Received: 09-10-2014 / Accepted: 28-10-2015
Business Intelligence (BI) is one of the most modern management systems in enterprises. This system helps the administrators in the use of data from many different sources to collect information and meaningful analysis of products, customers or markets..., all that are important for effectiver decision making. Application of BI in improving the accounting system in An Phu Hung, a SME in biscuit and candy production sector,has helped thecompany to solve the problems in information systems for business management, as well as reducing the labor cost, cutting the overtime issues for accountants.The exprerience lessons from this case study would give the managers and others who concern about BI a pratical view of BI appication in business management.
Management of Personal Income Tax Collection from the Real Estates Transfers at Gia Lam District Tax Department, Hanoi City

Do Quang Giam, Vu Ngoc Huyen, Nguyen Thi Thuy Dung, Nguyen Xuan Diep

Received: 04-05-2020 / Accepted: 19-08-2020
The study focused on analyzing situations of the management of personal income tax collection from real estates transfers at Gia Lam district Tax Department, Hanoi city in order to propose some solutions to improve the management of personal income tax collection from real estates transfers in the district. The study conducted a survey of 200 individuals having real estates transfers in 4 communes, where real estates transfers occurred popularly in the district, namely Trau Quy, Da Ton, Kieu Ky and Dong Du in 2019, and interviewed personal income tax officers at the District Tax Department. The results showed that the submitted number of personal income tax dossiers from real estates transfers increased rapidly, over 30%/year on average during the period of 2014-2018. However, the management of taxpayers' information has not been sufficient and timely; the coordination of tax administration agencies is not effective; taxpayers' understanding of tax payment obligations is limited; tax inspection and examination are still not thorough. In order to effectively manage the collection of personal income tax from real estates transfers, it is necessary to strengthen coordination among district administrative institutions; accelerate the application of information technology; enhance tax inspection and examination; and reform tax administrative formalities.
Management of Small and Medium-Sized Enterprise Income Tax in Bao Thang District, Lao CaiProvince

Le Phuong Nam, Le Kien Quyet, Nguyen Van Song, Nguyen Thi Bich Hang

Received: 27-03-2024 / Accepted: 24-06-2024
The enterprise income tax plays a crucial role in the economic and social development of Bao Thang district. However, enterprise income tax management is grappling with several challenges, including the following: ineffective promotional campaigns, a high rate of tax finalization dossiers containing underreporting or incorrect declarations aimed at reducing or evading enterprise income tax, a concerning increase in the number of non-compliant enterprises, and a rising amount of outstanding enterprise income tax arrears. This study aimed to assess the status of managing small and medium-sized enterprise income tax, analyze influencing factors, and propose solutions to enhance the management of corporate income tax in Bao Thang district. The research involved a survey of 30 officials and leaders from the Tax Department and 60 small and medium-sized enterprises. Data were analyzed using descriptive and comparative statistical methods. The results indicate that from 2020 to 2022, outreach and support activities for taxpayers have improved, featuring diverse and practical content. Debt management for the corporate income tax was accurate and flexible, providing favorable conditions for business operations. Tax inspections were conducted timely and effectively, simultaneously identifying and addressing violations without encountering complaints or accusations related to corporate income tax. Proposed solutions include strengthening outreach efforts, refining tax registration and declaration processes, improving debt management practices, conducting thorough business inspections, and enhancing the professional competence of the tax officer team.
Learners’ Perception on Brand Equity of Accounting and Business Management Education at Viet Nam University of Agriculture

Le Thi Kim Son, Nguyen Quoc Chinh, Le Thanh Ha, Do Kim Yen

Received: 23-04-2014 / Accepted: 27-03-2015
The research focused on assessing the perception of learners on brand equity of accounting and business management education at Viet Nam National University of Agriculture based on secondary data and direct learners’ interview. As a result, learners rated brand of accounting and business education as moderate level, wherein the specilization and employment opportunity were rated lower compared with teaching staff and course practicality. Factor analysis showed that the reputation of the university and the faculty was related to historical development, entry requirements, guaranteed graduation quality and superiority in certain major. The factor of career employment was influenced by employment opportunity after graduation, the value of qualification, flexibility in changing work and career orientation of learners’ families. In addition, the student preferences, the tendency of society and gender also affected the individual leaner characteristics. Finally, education quality were influenced by education facilities, lecturer qualification, teaching method, learning outcome assessment and orientation activities for enhancing student professtional capability.
Working Capacity of Business Management Graduates of Vietnam National University of Agriculture in Enterprises in Hanoi

Bui Thi Nga

Received: 23-02-2016 / Accepted: 22-09-2016
Although business management (BM) is still one of the sectors with high demand and relatively large employment opportunities, the workforce for BMis still failing to meet the needs ofqualified skills. This article studiedworkingcapacity of graduatesfromBM, Vietnam National Universityof Agriculture (VNUA) who are working at theenterprises in Hanoi and proposed some suggestions to improve the workingcapacity for graduatesto better meet the requirements of busines. Research showedthat the working capacity of the graduatesfromBM ofVNUA wasevaluated at moderate levelformost evaluation criteria. Compared to other universities, the communication skills,the creativenessin handling the situation, and the ability in organizing socialactivitiesof graduates fromVNUAwerelowerwhile practical skills, the spirit of learning and adaptability were considered to be better. To enhance the working capacity forstudentsin BM atVNUA, the following considerations are proposed: enhancingthe understanding and application of knowledge into practice for students, improvingforeign languagefor better communication, increasingactiveness through social activities, youth and students association, and offering boreexchange opportunities to shapesocial skillsforstudents.
Đánh giá sự hài lòng về chất lượng dịch vụ của sinh viên Khoa Tế toán và Quản trị kinh doanh tại Học viện Nông nghiệp Việt Nam

Bui Thi Nga, Nguyen Thi Quynh Anh

Received: 02-02-2016 / Accepted: 24-06-2016
Số lượng các tổ chức giáo dục và các trường đại học ở Việt Nam hiện nay đang tăng lên buộc các trường đại học nói chung và Học viện Nông nghiệp Việt Nam (VNUA) nói riêng phải cố gắng để thu hút sinh viên bằng cách cung cấp cho họ các dịch vụ tốt nhất, mang lại cho họ sự hài lòng cao nhất có thể. Bài viết nghiên cứu sự hài lòng của sinh viên trong khoa Kế toán và Quản trị Kinh doanh (FABM) tại VNUA về chất lượng dịch vụ đại học. Phiếu điều tra được sử dụng để thu thập dữ liệu từ 102 sinh viên hiện tại của khoa FABM. Kết quả cho thấy rằng chất lượng của các nhóm dịch vụ chính tại VNUA được đánh giá từ mức độ trung bình đến mức độ tốt. Một nửa số sinh viên được phỏng vấn hài lòng về dịch vụ với các chỉ số hài lòng trung bình là 3.36. Sự sẵn có của các dịch vụ hiện tại đủ để đáp ứng và thỏa mãn nhu cầu của sinh viên ngành Kế toán và sinh viên các năm thứ nhất và năm thứ hai trong khi các sinh viên trong ngành Quản trị Kinh doanh và sinh viên năm thứ tư có vẻ chưa hoàn toàn hài lòng. Nghiên cứu này đề xuất một số gợi ý để cải thiện và nâng cao sự hài lòng của sinh viên bằng cách đầu tư vào cơ sở hạ tầng và cơ sở vật chất, cải thiện mạng internet nội bộ, nâng cao trình độ chuyên môn cho nhân viên hành chính.
Assessement of Land Management and Land Use of Economic Organizations Which Were Assigned or Leased Land by the Government in Me Linh District, Ha Noi City

Do Thi Tam, Pham Minh Giap

Received: 18-03-2015 / Accepted: 09-06-2015
The study aims to assess land management and land useof economicorganizationswhich were assigned or leased land by the governmentin Me Linh. Thus, propose solutionsto enhanceland use efficiency, at the same time to limit the cases of breaking the Land law. The research used intergrated analysis and comparisonmethods. The result shows thatthere were 217economicorganizationswhich wereassigned or leased land with a total area of 927.50 ha in Me Linh District. 25 organizations used the land for improper purposes with an area of 14.27 ha; 9organizations used land for leasing to another organization with an area of 13.20 ha; 5 organizations had land in dispute with an area of 13.10 ha; 16 organizations used land as a join capital in business with an area of 34.74 ha and 13 organizations with 84.55 ha of land which have not put in to use yet. To remedy thesesituations, it is necessary to promulgate appropriate policies and laws, economical solutions, scientific solutions and management solutions.
IMPACTS OF COMMUNITY BASED TRAINING ON PESTICIDE RISK REDUCTION

Do Kim Chung, Kim ThiDung

Received: 13-12-2013 / Accepted: 20-02-2014
Pesticide risks in terms of hazard and exposure are expected to reduce through community based farmer training. With this regards, a community based training program on pesticide risk reduction (PRR) has been implemented in Vietnam since 2007. With two data sets on 94 pesticide users before and after PRR training in PRR and control communes of Hanoi city and Thai Binh province, this paper shows that: The program has improved farmers’ awareness/knowledge and their behaviors in PRR, and enabled farmers to reduce hazards and exposure. Farmers used pesticides permited for vegetables, used more biopesticides and class III and IV pesticides. On the exposure side, positive impacts were more proper pesticide use techniques; use of more protective equipment and better unused pesticides and sprayer management. As a result, the environmental impact quotients were reduced sharply from 20% to 78%.
FACTORS INFLUENCING CONSUMPTION OFIMPORTEDAPPLES IN HANOI

Tran Quang Trung, Nguyen Bao Ly

Received: 08-12-2016 / Accepted: 11-09-2016
The aims of this research were to identify the factors affecting consumption of importedapplesin Hanoi. A random sample of 80 respondentsin Hanoi was selected to collect data on their consumption of importedapples. Methodologically, a statistical analysis was used to identify the preferences of consumers in purchasing importedapplesand the two-step econometric technique was applied to measure the effects of the socio-economic and characteristics of the market on consumption of importedapples in Hanoi. The integrating results from the two models showed thattheincome of the consumerhasstrongly positive effects onthe consumer’s decisions to buy and consume imported apples in Hanoi.Atalighter level, the age of the consumerand information about importedapplesalso have positive effects on the probability of importedapple purchasing.In contrast, the price of appleshas anegative effect on the consumer’s decision to buy imported apples.Finally, several implications of this study highlighted the contribution of the research to theory by enriching the body of literature and marketing perspective by showing the worthy bases for the government to develop the market and for imported apple tradersin making their business behaviors more consistent.
Solutionson Human Resources Management inPesticideTradingEnterprises inNorthernVietnam

Dao Phuong Hien, Pham Bao Duong

Received: 25-09-2019 / Accepted: 28-11-2019
The purpose of the study was to understand the current situation and to propose solutions for human resource management in pesticide trading enterprises in Northern Vietnam. The results show that the human resource management activities of plant protection business enterprises in Northern Vietnam paid attention and brought certain results. However, the implementation of activities is still limited, such as: not yet considering human resource planning as an important task, which requires short-term battles, difficulties in recruiting people, and training that do not pay attention to the needs of learners. should not bring high efficiency, businesses try to pay high salaries but have not created the effort and commitment of workers. The main proposed solutions include: Appreciating the work of human resource planning; proactively accessing recruitment sources and comply with the recruitment process; build a performance evaluation system for scientific workers; pay attention to the training needs to improve the qualifications of workers, diversify training methods and enhance evaluation of training results; defining clear remuneration criteria, promoting the role of non-financial remuneration tool.
Phân tích các yếu tố ảnh hưởng đến chất lượng lao động ngành tiểu thủ công nghiệp tỉnh Bắc Ninh

Pham Ngoc Tung, Ngo Thi Thuan, Nguyen Hung Anh

Received: 31-01-2024 / Accepted: 08-02-2018
Nghiên cứu này tập trung phân tích các tố ảnh hưởng đến chất lượng lao động trong ngành tiểu thủ công nghiệp tỉnh Bắc Ninh. Nghiên cứu dựa trên kết quả phỏng vấn 261 người lao động về 48 tiêu chí khác nhau trong lý thuyết về chất lượng lao động. Phân tích nhân tố khám phá và mô hình hồi quy được sử dụng nhằm nhóm các tiêu chí trên và phân tích ảnh hưởng của các yếu tố trích xuất đến chất lượng lao động. Các yếu tố trích xuất bao gồm: Chính sách phúc lợi người lao động, điều kiện làm việc, cơ hội nghề nghiệp, trình độ giáo dục và đào tạo, chính sách lương thưởng, điều kiện máy móc thiết bị, hệ thống chăm sóc sức khỏe người lao động. Kết quả mô hình hồi quy cho thấy các yếu tố trích xuất trên có mối quan hệ tương quan thuận với chất lượng lao động ngành tiểu thủ công nghiệp. Nhằm nâng cao chất lượng lao động ngành tiểu thủ công nghiệp tỉnh Bắc Ninh, các cơ quan chính quyền địa phương và các doanh nghiệp tiểu thủ công nghiệp cần cải thiện điều kiện làm việc cho người lao động, cung cấp các khóa học và đào tạo chuyên môn thích hợp và đồng thời chú ý nhiều hơn đến công tác chăm sóc phúc lợi người lao động và cơ hội nghề nghiệp. Chính sách lương thưởng, điều kiện máy móc trang thiết bị và hệ thống ý tế hiện tại được duy trì ở mức độ hài lòng đối với đa số người lao động.
Factors Affecting Value Chain of Dong Du GuavaSpeciality

Do Quang Giam, Le Thanh Ha, Dong Thanh Mai

Received: 21-01-2015 / Accepted: 17-05-2015
The value chain of Dong Du guava speciality bearsthe characteristics of agricultural product with four major agents involved,i.e., farmers, wholesalers, retailers, and consumers. The study on Dong Du guava value chain revealedthe limitationsin market channels including low value added and poor diversity of theagents involved in the value chain. Soil characteristics, input supply, market and seasonalityhave significant effects on the value chain through the consumer prices. By contrast, brand promotion, distribution, packaging and storage have little impact on the consumer price. This reveals that the value chain of Dong Du guavaspecialityisincompleteandneeds to be developed. The paper has also pointed out thekey solutions to increase the product value chain.
Việc làm phi nông nghiệp và thu nhập của nông hộ:Trường hợp nghiên cứu vùng ngoại thành Hà Nội

Tran Quang Tuyen, Steven Lim

Received: 19-02-2013 / Accepted: 18-04-2013
Bài viết nghiên cứu mối quan hệ giữa việc làm phi nông nghiệp và thu nhập hộ gia đình vùng ven đô Hà Nội. Kết quả chỉ ra rằng phần lớn các hộ gia đình trong mẫu khảo sát tham gia vào hoạt động kinh tế phi nông nghiệp và thu nhập từ hoạt động này đóng góp phần lớn cho thu nhập của các hộ. Các nhân tố tác đông tới thu nhập hộ gia đình được nghiên cứu bằng việc sử dụng mô hình hồi quy đa biến và kết quả đã khẳng định tầm quan trọng của việc làm phi nông nghiệp trong việc nâng cao thu nhập hộ gia đình. Bên cạnh đó, chúng tôi phát hiện rằng một vài biến số khác như giáo dục, tiếp cận tín dụng, đất đai và tài sản sản sản xuất có tác động tích cực tới thu nhập hộ gia đình. Dựa vào kết quả thực nghiệm, bài viết đề xuất một vài hàm ý chính sách có thể giúp nâng cao thu nhập của hộ gia đình.
Services of Agricultural Cooperatives for Farm Households Business in Thai Binh and Hoa Binh Provinces

Nguyen Trong Dac, Tran Manh Hai, Bach Van Thuy

Received: 18-06-2014 / Accepted: 01-09-2014
The studyinvestigatedservice activities of agricultural cooperatives and the role of services for farm households business through farmers’ assessment in Thai Binh and Hoa Binh provinces. The results showedthat most of farmers are aware of and use basic services from agricultural cooperatives such assupply of agricultural inputs, transfer of advanced technology, crop protection, irrigation,andfarm production management support. The quality of services after cooperative joint in MARD-JICA Project was rated by farmerswith good remarks. The proportionof farm households reported that their income improved by services of the cooperative varied but at a high level for all of the two provinces, indicating thatthe important role of cooperatives in providing services to farm households. Farm households also suggested that services of agricultural cooperatives should be diversified and expanded in scale in almost types of services in the future. Especially, some services such assupply of inputs, marketing support, transfer of advanced technology, mechanical cultivation, crop protection, andfarm production management support should be expanded and improved.
How Business Management and Accounting Students at the Vietnam National University of Agriculture Satisfy with Online Training Courses: An Investigation of the Undergraduate Program

Tran Thi Thanh Huyen, Nguyen Ngoc Mai, Dao Hong Van, Le Thi Kim Oanh

Received: 30-08-2022 / Accepted: 27-01-2023
This study aimed to evaluate student’s satisfaction with the online training courses at the Vietnam National University of Agriculture. We randomly selected 341 undergraduate students of the Faculty of Accounting and Business Management to ask for their self-assessment on the online courses provided. This research used Cronback Alpha to test the measure of scale reliability. By applying Cronbach Alpha, Exploratory Factor Analysis, Regression Analysis, the findings showed that surveyed students satisfied with the online courses provided. Determinants of their satisfaction include service competence, tangible means, responsiveness, reliability, and empathy. Among those positive factors, service competency has the highest magnitude.
Tiếpcậntíndụngcủacáchộchănnuôi: NghiêncứutạitỉnhHảiDương, ViệtNam

Le Thi Minh Chau, Philippe Lebailly, Nguyen Tuan Son

Received: 06-11-2012 / Accepted: 17-12-2012
Trong những năm gần đây,cung cấp tín dụng cho nông thôn từ khu vực chính thức đã tăng trưởng đáng kể. Tuy nhiên đầu tư tín dụng cho nông nghiệp còn chưa đáp ứng được nhu cầu về tín dụng cho sản xuất và chưa tương xứng với đóng góp của nông nghiệp cho sự phát triển kinh tế và xã hội trong khu vực nông thôn. Nghiên cứu này sử dụng số liệu điều tra từ hộ chăn nuôi ở Hải Dương và kết quả của nghiên cứu chỉ ra rằng tín dụng cung cấp từ khu vực chính thức vẫn chưa đáp ứng được nhu cầu về tín dụng của các hộ chăn nuôi. Tỷ lệ người phụ thuộc, diện tích đất trồng trọt, diện tích ao, số lượng lợn thịt là các yếu tố liên quan đến nhu cầu vay của hộ về tín dụng từ khu vực chính thức. Ngoài ra, tuổi, trình độ học vấn của chủ hộ, diện tích ao cá là yếu tố cơ bản ảnh hưởng đến khả năng tiếp cận tín dụng của hộ từ các ngân hàng được phản ánh bằng số tiền vay nhận được. Những hạn chế trong cung cấp tín dụng nông thôn của khu vực chính thức cũng gây trở ngại cho tiếp cận tín dụng của người chăn nuôi.
The Effects of Logistics on Business Performance of the Garment Firms in Hanoi

Nguyen Thi Thu Trang, Nguyen Hai Nui, Doan Thi Ngoc Thuy

Received: 10-08-2020 / Accepted: 04-11-2020
The purpose of the study was to identify logistics factors affecting the business performance of garment enterprises in Hanoi city. The survey was conducted on a database of 109 garment enterprises in Hanoi by using the surveying methods (interview by phone, mail, sample interview on google Docs and face-to-face) and face-to-face, the collected data were analyzed by factor analysis (EFA). The results showed that five logistics factor groups had positive effects on garment firms’ performance. The research Model has indicated that using reasonably logistics costs, improving the quality of output logistics. The appropriate recommendations should be simultaneously applied following 6 solutions: (1) Investing in modern facilities and equipment for logistics operations at garment enterprises; (2) Building a close relationship with distribution intermediaries; (3) Managing the plans of input materials; (4) Improving the qualifications and capabilities of logistics staff; (5) Enhancing the enterprise inventory management; (6) Promoting the application of information technology in logistics services.
Allocating Overhead Costs Based on Relation to Cost Objects: A Case of Study at Hoa San Co.Ltd.

Nguyen Thi Dao, Pham Thi My Dung

Received: 06-12-2013 / Accepted: 28-12-2013
Providing cost information for making business decision in business environment withhigh level of competitiveness is always of primary concern in business management. This study was focused onon the applicationof overhead allocation methods that ensure the harmony based oncombiningboth exactitude (the cost information determined) and rationality (simple and economical). By analyzing the advantages and limitations of the methods to allocate overhead cost, allocating overhead cost based on relation to cost objects wasconsidered as a reasonable solutionfor managers’ decision. Empirical results of case study at Hoa San Co.Ltd showed that allocating overhead cost based on relation to cost objects do not only provide more accurate cost information but also ensure the “rationality”.
Application of High Technology in Agriculture - Experience from some Agricultural Cooperatives’ Success Stories

Nguyen Thi Thu Phuong, Mai Thanh Cuc, Bach Van Thuy, Quyen Dinh Ha, Hoang Minh Thai, Nguyen Duc Bang

Received: 05-05-2021 / Accepted: 17-08-2021
This study aimed to summarize, draw out experience and recommend solutions to scale up the model of agricultural cooperatives applying high technology in agriculture. Information and data were collected from in-depth interviews and group discussions with managers and members of the cooperatives in the provinces of Bac Giang, Ha Noi and Long An. Experience summary showed that the following are required to successfully apply high technology in agriculture: i) cooperatives need to be formed and operated based on the needs and interests of their members, ii) there should be breakthrough in production and business mindset, development strategies and plans in place should be in line with the emerging trends around the world, iii) there should be determination, strong will, perseverance and consensus of both the management board and all of the members, iv) appropriate technology should be selected, piloted, replicated and scaled up, particularly for the common assets of cooperatives, v) diverse and flexible form of linkage, and vi) it is necessary to get support of regulatory bodies and professional institutions and organizations.
Application of Linear Programming to Project Scheduling and Project Crashing

Nguyen Hai Thanh

Received: 07-07-2021 / Accepted: 16-09-2021
Program evaluation and review technique and critical path method are powerful computing tools in project scheduling and project crashing. However, in Vietnam, modeling and computing aspects of program evaluation and review technique and critical path method have not yet been considered sufficiently and systematically in university education and applied research as well as in project management of agricultural production and business and many other fields. Besides reviewing fundamental knowledge of program evaluation and review technique and critical path method, this paper proposed the application of linear programming in project scheduling for determining project’s critical activities and critical path as well as for crashing project’s activities in order to shorten project completion time with a minimum total crashing cost. As a result, utilizing the modeling method and the scientific computing method, new linear-programming-based algorithm frames were constructed for efficiently supporting project analysis and management with program evaluation and review technique and critical path method.
Accounting Situation in Agricultural Cooperatives in An Giang Province

Vu Thi Hai, Phi Thi Diem Hong, Nguyen Van Phuong

Received: 06-07-2021 / Accepted: 09-12-2021
The study described the current status of accounting activities in agricultural cooperatives and identified errors and shortcomings existing in the accounting activities of those cooperatives, thereby proposed remedial solutions as "lessons" for other cooperatives inside and outside the province. The survey was conducted on 58 agricultural cooperatives in An Giang province. The research results showed that (i) the cooperatives’ accountants were mainly part-time, the rate of untrained was still high; (ii) accounting documents has not updated or applied incompletely and in accordance with the current regulations on financial report; (iii) some accounting operations were not recorded, information was omitted or some items were incorrectly presented in the financial report; (iv) the inspection and control of cooperatives was still formal and ineffective. In order to overcome these shortcomings, cooperatives and supporters need to focus on improving management capacity and strengthening training more on accounting activities, development of business and production plans, market access, knowledge and practice of financial management, internal control, and prioritization of specialized people in the cooperatives.
Link between Farmhousehold with Business in Agribusiness: Some Theories and Practices

Dam Quang Thang, Pham Thi My Dung

Received: 15-07-2019 / Accepted: 26-08-2019
Linkages in agribusiness in Vietnam are very limited due to many reasons, one of which is the lack of relevant scientific foundations. The purpose of this study is to systematize the theoretical and practical basis of linkage between farmhouseholds and businesses in agribusiness. The research methodology is mainly to gather, select and evaluate secondary information to systematize theory and practical lessons. The research results include: (i) Systematize a number of theories on linkage between farmhouseholds and businesses in agribusinesssuch as concept, classification, mechanism, principle, content, influence factor; (ii) Summarizing experiences of 4 countries,8 provinces of Vietnam and draw 6 lessons for successful linkage which is formal mechanism, direct, voluntary, diversity,supportfrom enterprises , material security for farmers and the role of the state; (iii) Proposing some research directions with Vietnam such as improvingthe theory, reviewing experience, state management, reasons for failure, and strengthening the capacity of farmer households and enterprises.
Factors AffectingApplication of Accounting Policies at Small and Medium-Sized Enterprises in Hanoi City

Nguyen Thi Hai Binh, Phi Thi Diem Hong, Hoang Thi Mai Anh, Tran Nguyen Thi Yen, Phan Le Trang

Received: 14-11-2022 / Accepted: 22-05-2023
The purpose of this research was to analyze the factors affecting the application of accounting policies at small and medium-sized enterprises in Hanoi city. The data were collected from the surveys of 159 small and medium-sized enterprises and then assessed using Cronbach’s Anpha method, Exploratory Factor Analysis and Regression analysis. Resuls show that the factors affecting the application of accounting policies at small and medium-sized enterprises in Hanoi were legal documents on accounting, accountant qualification, business size, supervisory management, andinfrastructure for accounting.

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