Based on the context of Thanh Hoa province, the research proposes the model of policy related factors from the action of government (at all level) influencing on the survival and the development of SMEs. The research was conducted by collecting data from 512 SMEs in Thanh Hoa province. The results indicate that tax supporting policy and the preferential policies of the bank were crucial factors affecting the development of enterprises during the Covid 19 pandemic, directly. Other factors included insurance policy, capital support packages of Government, the act of public administration and the role of professional association which were considered as important elements affecting the enterprise’s development. Based on the results, the study proposes policy implication in order to support SMEs overcome difficulties during the coronavirus pandemic.

The research aims to find out the factors influencing teachers’ behavioral intention and usage behavior of information technology (IT) in lectures based on the Unified Theory of Acceptance and Use of Technology (UTAUT) with structural equation modeling (SEM) support-ed by AMOS 20 software. The study examines the impact of performance expectancy, effort expectancy, social influence, and subject characteristics on the teachers’ behavioral intention, which is later examined along with facilitating conditions and habit on the teachers’ usage behavior of IT. Data is collected from lecturers working at economic university in the northern area of Vietnam. The result shows direct positive effect of performance expectancy, effort expectancy and subject characteristics on teacher’s behavioral intention. Moreover, behavioral intention, facilitating condition and habit later on have influenced on teacher’s actual use behavior. Finally, the research indicates that younger teachers have stronger behavioral intention of apply IT in lecturing.

This study aims to examine the relationship between selected contingent factors of Strategic Management Accounting including Costing; Planning; control and performance measurements; Strategic decision - making; Competitor Accounting; Customers Accounting and Business Performance in the context of Sugar Companies in Vietnam. By applying the quantitative data obtained from managers and accountants of the companies, the study provides some evidence supporting the effect of contingent factors on the extent of Strategic Management Accounting usage. The results of the study draw conclusions regarding the effect of Strategic Management Accounting on the Business Performance of the companies as well. From which, the authors suggest some directions to enhance Strategic Management Accounting usage in the companies and solutions to increase their business performance efficiency.