The objective of the study is to assess the impact of circular economy practices on financial performance of construction enterprises in Vietnam. The study conducted a survey in 3 months using a survey resulting in 233 valid surveys representing 233 construction enterprises in Vietnam. Using Smart PLS 4.1 software to analyze data, the results show that circular economy practice positively impacts financial performance of circular economy construction and innovation enterprises that play a mediate role in the relationship between circular economy practice and financial performance. Finally, enterprise size has a role to play in moderating impact of circular economy practices on financial performance of construction enterprises in Vietnam.

The objective of the paper is to assess the impact of sustainable supply chain management practices on environmental performance of Vietnamese agricultural enterprises. The study conducted a survey of management leaders of Vietnamese agricultural enterprises. After 3 months, 328 surveys were obtained, after cleaning the data, there were 283 valid surveys for analysis. The results show that sustainable supply chain management practice has a positive impact on environmental performance and environmental regulations are not enough grounds to affirm a moderating role in the relationship between sustainable supply chain management practice and environmental performance of Vietnamese agricultural enterprises. From there, the study makes recommendations for Vietnamese agricultural enterprises.

This paper investigates the impact of digital financial literacy on the use of financial technology (Fintech) among people living in rural areas of Vietnam. The study employs various theoretical frameworks, including the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM), to clarify factors influencing the intention and behavior of Fintech adoption. These factors include performance expectancy, perceived risk, subjective norms, behavioral control, convenience, security, personal motivation, financial attitude, and financial behavior. Based on the research findings, the authors propose several recommendations to improve digital financial literacy among rural populations in Vietnam, recognizing it as a key factor in expanding access to and usage of modern financial services in these areas.

Sustainable development strategies and policies for Vietnam’s cultural industries and cultural tourism play a crucial role in promoting distinctive cultural values and simultaneously fostering a country's economic and social development. The main aim of this paper is to propose sustainable development strategies and policies for cultural tourism within Vietnam’s cultural industries by applying a combined approach. The methodology integrates qualitative Strengths, Weaknesses, Opportunities, Threats (SWOT) analysis and quantitative methods, including the Analytical Hierarchy Process (AHP) method and the Quantitative Strategic Planning Matrix (QSPM), to evaluate internal and external factors influencing sustainable development of cultural tourism in Vietnam. Two hundred twenty-six survey responses from tourists, cultural tourism site managers, and 35 expert opinions were collected and analyzed. The findings identify the most significant strengths, weaknesses, opportunities, and threats impacting the sustainable development of cultural tourism in Vietnam. Among these, the strengths and opportunities outweigh the weaknesses and threats. Based on the analysis from the SWOT-AHP-QSPM model, the study discusses and develops a growth-oriented strategy, prioritizing the application of digital technology in cultural tourism services, enhancing tourists' experiences, improving service quality, and strengthening cultural tourism promotion campaigns. The preliminary findings provide insights for policymakers, cultural tourism service providers, and local communities to adopt policies and strategic solutions that will promote the sustainable development of cultural tourism in the future, contributing to the growth of Vietnam's cultural industries.

This study investigated the impact of corporate social responsibility, green advertising receptivity, and green marketing on green brand image and customer loyalty in the Vietnamese food industry, focusing on the mediating role of green brand image. The study surveyed 550 consumers in the food industry in Vietnam corresponding to 550 distributed questionnaires and we collected 503 valid responses for analysis. Based on the collected data, we conducted reliability tests, correlations between variables and structural model analysis through Smart PLS 4.0 software. The results of this study show corporate social responsibility, green advertising receptivity, green marketing green brand image, and customer loyalty. Furthermore, the brand image is a mediator in the relationship between corporate social responsibility, green advertising receptivity, green marketing on green brand image, and customer loyalty. This study provides valuable insights for companies that want to use integrated strategies such as corporate social responsibility, green advertising receptivity, and green marketing in their business strategies to strengthen their green brand image and enhance customer loyalty in the Vietnamese food industry.

The research objective is to determine the relationship between service quality and student satisfaction and loyalty to the Dormitory of Nam Can Tho University. The research uses a combination of qualitative and quantitative research methods. The research model is built to include service quality (reliability, responsiveness, tangibles, assurance, empathy), perceived price, and satisfaction, all affecting student loyalty. Using a non-probability convenience sampling method, the survey was conducted through Google Forms to collect data on students staying at the Dormitory of Nam Can Tho University. The results of the survey data analysis with 220 students were carried out through the steps of assessing the scale's reliability using Cronbach's Alpha, evaluating the Measurement Model and the Structural Equation Model. The analysis results determined that all three independent factors with decreasing impact levels affect student loyalty. Service quality and perceived price affect satisfaction. At the same time, satisfaction and service quality impact student loyalty. Based on the research, solutions are proposed to improve student loyalty.

The decision to comply with taxes by a business depends on the business's choice of behavior, especially the nature of its operations. The research on mega data to find relationships in the economy is urgent, including the logistics industry. Improving logistics efficiency in countries is a necessary goal in countries to increase their ability to contribute to the economy. Researching the impact of tax compliance of logistics enterprises through a survey of 404 logistics enterprises in Vietnam and through quantitative analysis using SPSS software, the research results show that enterprises with high financial efficiency have a higher level of tax compliance, at the same time, enterprises with high quality human resources are likely to have a higher level of tax compliance. The research results also show that highly efficient logistics activities of enterprises are likely to have a higher level of tax compliance, at the same time, appropriate national tax policies are likely to help enterprises have a higher level of tax compliance.

The research objective is to determine the impact of social media on tourists' intention to return: research in Can Tho city, Vietnam, on that basis, proposes some managerial implications to enhance tourists' intention to return. The article uses qualitative research methods combined with quantitative research. Qualitative research conducted by consulting 03 experts to determine the electronic word-of-mouth factor affecting tourists' intention to return, determining the research model, and adjusting the scales to form a questionnaire for use in official research. Quantitative research assessed scale reliability using Cronbach's Alpha, evaluating the measurement model and structural equation modeling. The data analysis results have identified three independent factors affecting tourists' intention to return: Electronic Word of Mouth, Destination Image, and Attitudes Toward Destination. At the same time, destination image and attitude towards the destination impact tourists' intention to return. Based on the research, some solutions are proposed to improve tourists' intention to return.

While busy boards have been widely studied in corporate governance, research on this topic in Vietnam is lacking. In the real estate sector, where high leverage and regulatory challenges per-sist, busy boards may impact earnings management (EM). This study explores their influence on EM in listed Vietnamese real estate firms, contributing to corporate governance insights. This research aims to investigate the presence of busy boards and Board of Directors (BOD) character-istics on EM behavior. This research employs the OLS, FEM, REM and Generalized Least Squares (GLS) regression model to analysis. Analysis results show that the number of busy boards has a positive impact on EM behavior. The results of this study extend the composite measure of BOD in Vietnam by adding a new factor, which has not been included in previous studies, namely busy boards. Thereby, it helps to improve corporate governance in controlling the "performance results" of the board of directors. Busy boards influence positively EM and oth-er factors: board size, board independence, board expertise, female on board negatively affect EM. The findings of this study demonstrate a relationship between busy boards and EM, subsequently affecting the quality of financial statements. Therefore, the policy makers are recommended to consider comprehensive reviews and possibly "legislate" the advantages of diversity within corpo-rate boards during the drafting, amending, and supplementing of corporate governance regula-tions and rules in Vietnam.

The purpose of the study is to identify factors affecting consumers' intention and decision to purchase OCOP products as well as to test the impact of intention to purchase OCOP products on Vietnamese consumers' decision to purchase OCOP products through a case study in Thanh Hoa province. This study uses a combination of qualitative and quantitative research methods. Qualitative research aims to test the reasonableness of each scale and screen observed variables. Quantitative research methods are used through the collection and processing of data from 250 consumers who have purchased OCOP products. Data are collected, processed and analyzed using PLS-SEM software. Based on the use of TAM consumer behavior theory and the development of 4P marketing elements to build a research model. The study added the fifth P, Pride in Local Specialties, as a new factor to match the characteristics of OCOP products. The results of the study showed that the factors: (1) Pride in Local Specialties; (2) Product Awareness; (3) Price Perception; (4) Convenience in Shopping and (5) Product Communication all have a positive impact on consumers' intention to buy OCOP products. The results of the study also showed that the intention to choose OCOP products (INT) has a great impact on consumers' decision to choose OCOP products (DEC).