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Tấm chắn thuế thu nhập, quyết định tài trợ, và giá trị công ty: Bằng chứng tại Việt Nam

Dựa vào mô hình của Fama-French (1998), nhóm tác giả áp dụng phương pháp bình phương nhỏ nhất tổng quát trên dữ liệu bảng để nghiên cứu mối quan hệ giữa tấm chắn thuế, quyết định tài trợ và giá trị công ty. Mẫu nghiên cứu gồm 295 công ty niêm yết trên Sở Giao dịch Chứng khoán Thành phố Hồ Chí Minh (HOSE) giai đoạn 2006-2019.

4/8/2023 8:48:38 AM +00:00

Các yếu tố tác động đến duy trì nhân viên tại doanh nghiệp Việt Nam

Nghiên cứu nhằm xác định các yếu tố tác động đến duy trì nhân viên tại doanh nghiệp Việt Nam. Phương pháp nghiên cứu định lượng với kỹ thuật mô hình PLS-SEM, phân tích dữ liệu bằng phần mềm SmartPLS với mẫu nghiên cứu là 303 nhân viên đang làm việc tại các doanh nghiệp Việt Nam ở TPHCM.

4/8/2023 8:48:19 AM +00:00

In what institutional environment Vietnam small private enterprises operate

The paper examines institutional environment in which small private enterprises operate in Vietnam. The quantitative research was conducted to identify advantageous and disadvantageous factors of the institutional environment and propose policy implications to promote development of the private sector in Vietnam. The institutional environment has been improved. However, the institutional environment still contains obstacles: there are differences between de jure institutional improvements and de facto ones. Of the organizational level disadvantageous factors are management’s competence.

4/8/2023 8:40:45 AM +00:00

Affects of attitude toward entrepreneurship to students’ entrepreneurship intention: Research on students of various study fields at Hanoi University of Science and Technology

This paper researches the affects of attitude and its antecedents toward entrepreneurship intention of students in various study fields at Hanoi University of Science and Technology. For this purpose, the paper adopted a part of the Theory of Planned Behavior (TPB) framework, which is both well established in entrepreneurial intention research and has been shown to be robust cross-culturally. A survey method using a questionnaire in combination with multivariate data analysis (Cronbach Alpha test, EFA, CFA, SEM) are utilized. 596 full time students belonging to four study field groups of Hanoi University of Science and Technology have been chosen randomly as the respondents.

4/8/2023 8:40:39 AM +00:00

Application of IPCC methodology for national GHG inventory to Vietnam flat glass manufacturing

This paper presents the methodology adopted by the United Nations Intergovernmental Panel on Climate Change (IPCC) for countries to carry out emission inventories. The three tier approach for glass industry was briefly described with their formulae for CO2 emissions based on data of total production output or on the input carbonate consumption. Application of the method for flat glass manufacturing in Vietnam, the total emissions each year from 2010 to 2015 were estimated. Results show that the industry will emit nearly 200 thousand tons of CO2 in the year 2020.

4/8/2023 8:40:33 AM +00:00

Entrepreneurship intentions of young people: A case study in Hai Duong province, Vietnam

Entrepreneurship is currently the focus of Vietnamese government to push up the nation economy and encourage higher quality and quantity of new start-ups. This study examines the relationship and measures the impacts of different factors on entrepreneurship intention of young people in Hai Duong province, Vietnam using Theory of Planned Behaviour from Ajzen (1991) as the framework with an extension of other factors. This study uses questionnaires with Likert 5-scale to collect data from 1600 young people in Hai Duong province with the support of Hai Duong Youth Union.

4/8/2023 8:40:22 AM +00:00

Service failures in higher education: A case study of National Economics University

The study investigates the magnitude of service failures and students’ responses to problems in higher education context. The paper begins with literature reviews on service failures and customers’ responses in higher education sector. By using critical incident technique (CIT), the study identifies and classifies common service failures, which lead to student dissatisfaction. A comprehensive list of 29 types of service failures grouped into seven categories was developed for higher education service.

4/8/2023 8:40:16 AM +00:00

Improving the logistics performance of last mile delivery in e-commerce by optimizing parcel lockers and traveling salesman problem

In this research, we combine both traveling salesman problem and parcel lockers to increase efficiency in LMD. This method will help to answer the question of how to deliver faster, cheaper cost, more convenient to pick up and be environmentally friendly. The results prove clearly that salesman could reduce 57,8% of total distance, customers to pick-up e-purchased goods from designated 24 hour and we reduces the number of traffic jams and noise associated with transport, and thus reduces emissions.

4/8/2023 8:40:09 AM +00:00

Automated storage and retrieval system - A new solution for storage and warehouse management in Vietnam

The article introduces an overview of the Automated Storage and Retrieval System solution, including structure and characteristics of AS/RS warehouse. Through the survey of the current state of the warehouse of LIX Detergent Company in Binh Duong, the article points out the problems the warehouse is facing, introduces the design, installation and the difficulties in implementation of AS/RS warehouse of National Research Institute of Mechanical Engineering.

4/8/2023 8:40:02 AM +00:00

Impact of entrepreneurship education on entrepreneurial intention: A moderator effect

The results revealed that entrepreneurship extracurricular activities and entrepreneurship inspiration are significantly related to students’ entrepreneurial intention. The impact of entrepreneurship education on entrepreneurial intention differ across field of study. Technical students generally get more benefits from entrepreneurship educational activities than business and economics students do. The research findings recommend some implications for fostering graduates’ entrepreneurship in emerging countries.

4/8/2023 8:39:56 AM +00:00

Triggering internal technovation triangle by intangible assets and strategic planning: Evidence from vietnam’s successful agro-food manufacturers

This study focuses on the question of technological adoption, in general, and innovation management, in particular, with specific reference to Vietnamese agro-food manufacturers. A qualitative case study approach was adopted capturing the perspectives of managers and employees in three successful agro-food manufacturers. The findings showed that, it is necessary to deepen our systematic understanding of integral technovation process in managerial practices.

4/8/2023 8:39:50 AM +00:00

Entrepreneurship and happiness: Theoretical insights into entrepreneurial well being

The paper is focused on three key research questions: (1) How are the income and non-income factors of entrepreneurship associated with entrepreneurial wellbeing? (2) Do necessity and opportunity entrepreneurs differ in their wellbeing? The findings lay the groundwork for future empirical research that can validate and substantiate our understanding of these phenomenon. Finally, this study advocates greater consideration of institutional quality in not only entrepreneurship research but policy-making process.

4/8/2023 8:39:42 AM +00:00

Establishing University venture capital fund: The case of Hanoi University of Science and Technology

In this paper we discuss how can one university in Vietnam - Hanoi University of Science and Technology (HUST) - establish an innovative start-up investment fund (the BK Fund). Theoretical and practical studies on setting up University venture capital funds will be necessary for HUST to overcome the legal barriers, financial resources difficulties and other constrains during the fund’s establishment and implementation process.

4/8/2023 8:39:36 AM +00:00

Factors affecting businesses’ participation in green supply chain management

The main purpose of this study is to explore the factors affecting on businesses’ participation in green supply chain management. The official study was conducted with 479 fast-moving consumer goods companies (FMCG) through direct and online surveys. The official research results identified eight factors affecting on businesses’ participation in green supply chain, including environmental regulations, corporate social responsibility, buyer pressure, competitive pressure, managerial commitment,...

4/8/2023 8:39:26 AM +00:00

Innovative solutions for sustainable city logistics: A literature review and implications for Hanoi city

This paper aims to synthesize the critical aspects of solutions for city logistics in the literature. To this end, we have collected and investigated peer-reviewed articles in high-quality journals and conference proceedings by using a systematic content analysis method. The content, impact, and success factors of the solutions referred to in reviewed papers are comprehensively analyzed and presented in classification frameworks in order to gain useful insights into this field. Furthermore, this paper provides implications for stakeholders of city logistics, including shippers, receivers, logistics service providers, and authorities in Hanoi.

4/8/2023 8:39:16 AM +00:00

A quick review of operations optimization software packages for SMEs

This paper presents a quick review of some operations involving the move of physical materials in a factory, including inventory management, material cutting, jobshop scheduling, load packing, and vehicle routing. Instances of more than 30 software with their most prominent features have been introduced. Most of them are software as a service (SaaS), while other are stand-alone software packages or a part of a more comprehensive solution like ERP.

4/8/2023 8:39:09 AM +00:00

Current situation of production technology and quality management of industrial enterprises supporting the mechanical engineering industry of Hanoi

This article will focus on analyzing the current situation and clarifying the shortcomings in production technology, R&D activities, product quality management activities of mechanical supporting industry enterprises. On that basis, some recommendations are made to promote production technology innovation, R&D, and the application of quality management standards to supporting industry enterprises of mechanical engineering.

4/8/2023 8:39:03 AM +00:00

Digitalization in operations and supply chain management of Vietnamese textile and garment enterprises

Digitalization is providing opportunities to enrich research and practice in the field of operations and supply chain management in almost business sectors, and the textile and garment industry is no exception. This paper investigates the current status of digitalization in operations and supply chain management of Vietnamese textile and garment enterprises. The research also explores challenges and proposes recommendations to foster the digitalization process in operations and supply chain management of Vietnamese textile and garment companies.

4/8/2023 8:38:57 AM +00:00

The application of artificial intelligence technology in supply chain management in Vietnam

In Vietnam, as a developing economy, the application of science and technology, especially AI technology, in production and management is still being researched and implemented. On the other hand, although widely accepted as a decision aid tool, AI is still limited to use in supply chain management (SCM). To explore the potential benefits of applying AI to SCM, this study gives the urgency of using AI technology in the current 4.0 technology age in Vietnam to solve real problems which related to SCM. Therefore, this article evaluates success in AI applications to SCM through analyzing specific data on the current situation of AI application in the supply chain in Vietnam.

4/8/2023 8:38:48 AM +00:00

Technology innovation in Vietnamese enterprises

With the technology level, financial potential of the business is limited, the capacity of self-research is still modest. How can we increase technology innovation for Vietnamese enterprises? In the framework of a report, the authors propose a number of groups of solutions to improve the legal mechanism; creating a mechanism to link businesses with research and development organizations; building an information system on domestic and foreign technology markets; to form venture capital funds ... to contribute to promoting technology innovation in Vietnamese enterprises.

4/8/2023 8:38:42 AM +00:00

Some theoretical issues in policies to form business. Incubators and university spin-offs in Vietnam

This article focuses on sharing some findings and observations regarding the current situation of forming the business incubations and university spin-offs in Vietnam. Additionally, assess the legal framework for business incubation and university spin-off in Vietnam, then gives some recommendation for government’s policies to form and promote these models.

4/8/2023 8:38:36 AM +00:00

Operational model and mechanism of Science and Technology Incubation Center in Vietnamese universities and research institutes

The process of applying research results from academic sector to industries always facing many difficulties and pitfalls. Between invention and product development is “the valley of death”, which destroys the development effort from the original idea to the end market. Bridging support is needed to improve the transfer of research from research institutes, universities to businesses and technology development organizations. In this study, the research team proposes STIC (Science and Technology Incubation Centers) model at universities and research institutes of Vietnam to serve knowledge transfer, commercialize inventions and promote innovation.

4/8/2023 8:38:30 AM +00:00

Exploring entrepreneurial orientation – performance relationships in the banking sector

This literature gap can limit the application of the most published findings on EO – performance relationships across firms and industries. The aim of this research was to examine how EO manifest in the Nigerian banking sector in relations to bank performance. Purposive sampling was used to collect data from the bank managers, 315 participants were used for the final analysis with the aid of SmartPLS 3. The result shows that Proactiveness, Innovativeness and Competitive aggressiveness are significantly related to the bank performance in Nigeria, whereas Risk-taking and Autonomy dimensions were insignificant.

4/8/2023 8:38:24 AM +00:00

The notion of meaningful work in social entrepreneurship

This study focuses on the construction of meaningful work within the social entrepreneurship context. In light of the hidden costs of meaningful work, this study challenges the problematic assumption that work in the social sector is inherently meaningful. Drawing on in-depth interview data with 40 social entrepreneurs in Malaysia (MSEs), findings of the study demonstrates that social entrepreneurs sought after meaningfulness at work that aligns with their values, and the experience of meaningful work is realized when a positive change takes place.

4/8/2023 8:38:14 AM +00:00

How intermediary services support development of absorptive capacity in SMEs?

In the past decades, scholars have addressed the importance of intermediary organizations as facilitators of technology transfer in an innovation system. They used the intermediary term in different contexts of the innovation system. Although many studies underlined the importance of intermediaries, there is not much discussion on the functions of intermediaries in the innovation system. This paper aims to highlight the importance of intermediaries in increasing the absorptive capacity of firms.

4/8/2023 8:38:07 AM +00:00

Students satisfaction on the joint education program in Business Management and Administration between National Economics University, Vietnam and Dongseo University, Korea

The results indicate students’ satisfaction on educational service in Faculty of Foreign Languages is at an acceptable level generally. This paper indicates four factors have pleased students in the program, including Curriculum, Lecturers’ profession, Class Facilities and Course Exam and Evaluation. Meanwhile, other factors of Library, Textbook, Training information and Management staff do not meet students’ expectation. This result shows new requirements of students in new joint education program training in Vietnam.

4/8/2023 8:38:01 AM +00:00

An exploratory investigation into inconspicuous luxury consumption in Vietnam

This study aims to explore inconspicuous luxury consumption, an emerging consumption phenomenon in Vietnam. A qualitative research using semi-structured consumer interviews was conducted in Hanoi. The research findings suggest that inconspicuous luxury consumption is on the rise in Vietnam, especially among several groups of consumers. The salient motivations driving consumers to engage in inconspicuous luxury consumption include function-seeking, differentiation, and avoidance. The research results are discussed and some managerial implications are provided.

4/8/2023 8:37:53 AM +00:00

Exploring consumption behavior of Vietnamese students towards environmentally friendly products

The purpose of this study is to explore factors affecting behavior of students consuming environmentally friendly products. Based on literature review, the authors propose five hypotheses covering the influence of three attributes of Theory of Planned Behavior and extend this theory with two factors including environmental concern and price. Data collected from student survey through both online and offline were analyzed to test the proposed hypotheses. The outcome of statistical tests demonstrates that Attitude towards the behavior, Subjective norms, Perceived behavioral control and Environmental concern exert positive impact on environmentally friendly students’ behavior.

4/8/2023 8:37:44 AM +00:00

The impacts of packaging elements on consumer purchase intention

This study aims to measure Vietnamese instant oats packaging elements and its influences on Vietnamese consumer’s buying intention. A quantitative research was conducted using an online survey to collect primary data for hypothesis testing. The questionnaire was transferred successfully to 147 respondents. The findings indicated the positive relationship between packaging elements (i.e. graphic, structural and verbal attributes) and consumer purchase intention. The moderation role of involvement level to the interaction of visual elements and purchase intention was also proved in this paper.

4/8/2023 8:37:37 AM +00:00

Factors affecting intention to study higher education of undergraduate students in Ho Chi Minh city

The purpose of this study is to examine factors affecting undergraduate students' intentions in pursuing postgraduate study at universities in Ho Chi Minh City. Those factors are satisfaction, customer orientation of employee, personal traits and brand image. A survey was carried out on 256 participants for examining the impact in this research. SPSS statistics was applied for the study and other methods to test the effect. In addition, the results indicated that overall the factors positively influence undergraduate student’s intentions. The results imply that universities should focus on these factors in their effort to concrete student’s intentions to study at higher levels.

4/8/2023 8:37:31 AM +00:00