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).

This study aims to rigorously examine and assess how various determinants influence internal control mechanisms associated with routine expenditures at the Social Insurance Office of Soc Trang Province. Using a quantitative method with 182 survey samples collected from civil servants and officials of the Social Insurance Office of Soc Trang Province, the data were validated through Cronbach’s Alpha, Exploratory Factor Analysis (EFA), and multiple regression analysis. The findings demonstrate that five factors impact internal control, ranked by their significance: Control Activities, Monitoring Activities, Control Environment, Information and Communication, and Risk Assessment. Additionally, the author provides recommendations to improve the effectiveness of managing and utilizing regular expenditures at the unit.

Socio-economic development in countries cannot be without the contribution of enterprises, including Vietnam. In particular, factors affecting the decision to access financial resources are a topic of interest in Vietnam and developing countries. The objective of the study is to clarify the factors affecting the decision to access financial resources. Through quantitative analysis, the research results show that enterprise management has a negative impact on the decision to access capital, similar results also show that corporate financial management and policy on financial access have a negative impact on the decision to access capital. The research results show that the business environment and policy on financial access have no impact on the decision to access financial resources at enterprises.

In today's rapidly evolving business environment, driven by technological advancements and increasing stakeholder expectations, firms must strategically innovate to ensure long-term success and competitiveness. This study examines the interconnections between co-creation, resource-based management, environmental policy, organizational learning support, and organizational performance within the framework of Industry 4.0, grounding its analysis in the resource-based view theory. Focusing on the emerging market context of Vietnam, the research utilizes data collected by means of a survey of 321 managers across various industries, applying Partial Least Squares Structural Equation Modeling to explore these respondents’ perspectives on the relationships between the factors listed above. The findings provide actionable insights and strategic recommendations of relevance to companies which aim to thrive in the dynamic landscape of Industry 4.0, particularly in emerging markets. This study contributes to the existing literature by offering practical implications for the optimization of resource management and enhancement of organizational performance in the context of ongoing industrial transformation.

This study aims to select accountants for a business in Vietnam. The study engaged in focused discussions with experts to establish the criteria for an accountant. Next, structured interviews were conducted with experts to collect data comparing each pair of criteria and expert scoring data for each candidate according to each criterion. Then, the Analytical Hierarchy Process (AHP) was applied to determine the weight Wj of each criterion of an accountant, and finally the TOPSIS method was applied to find the similarity coefficient with the ideal solution Ci* for each candidate selection option. The result was that candidate A1 was selected because he had the highest Ci* coefficient of 0.81479; at the same time, through the weighted results Wj of the criteria, it showed that experts highly appreciated the candidate for the following outstanding characteristics: communication skills (W1 = 0.4108), professional skills (W4 = 0.2527), and personal skills (W2 = 0.1613).

This research is aimed at analyzing perception and identifying determinants of the decision to convert to organic mango farming in Mekong Delta (MD) Vietnam. The research was conducted by using a direct survey data set from 109 household heads in this region collected by stratified random sampling method. The research method used was descriptive statistics and the binary Logit model. The research results revealed some interesting points. In the total observations gathered, only about half of households decided to convert, mainly due to local implementation and awareness of safety for consumers and environmental protection. Still, the most important reason for farmers to convert was to get a higher selling price. The binary Logit model analyzing the determinants found that the older the farmer, the more difficult it is to decide to convert. At the same time, training and enhancing awareness about organic farming will increase the probability of conversion decisions. Based on the research results, several relevant solutions on investment, production linkage, and propaganda to raise people's awareness were recommended, thereby increasing the probability of deciding to convert.

This paper explores the nonlinear static response of bio-inspired helicoidal laminated composite (BiHLC) plates supported by a Pasternak medium. A combined analytical framework is established by integrating the mixed interpolation of tensorial components (MITC3i) approach with the first order shear deformation plate theory (FSDT). The Pasternak foundation is characterized by its spring stiffness k1 and shear stiffness k2. Based on the Lagrangian energy principle and von Kármán nonlinear theory, the governing equations are formulated and numerically solved through the Newton–Raphson iterative procedure. The effectiveness of the novel method is verified through comparisons with published documents. Additionally, the effects of helicoidal stacking sequences, geometric configurations, boundary constraints, and foundation rigidity on the large deflection behavior are analyzed. An artificial neural network (ANN) model is also proposed to estimate displacements efficiently, eliminating the dependence on finite element computations.

The Central Coast of Vietnam, spanning from Thanh Hoa province to Binh Thuan province, holds a highly significant political and economic position, with the marine economy making substantial contributions to the existence and development of the region. This study aims to identify the factors influencing marine economic development (MED), evaluate the extent of influence of each factor, and determine whether security and coastal defense (SCD) plays an intermediary role in the development of the marine economy in the Central Coast provinces of Vietnam. The research conducted a typical survey of 268 fishermen engaged in marine economic activities, including aquaculture and the exploitation of aquatic resources, across the coastal provinces of the Central Coast of Vietnam. The collected data was analyzed using the structural equation modeling method through PLS-SEM software. The results of the study indicate that six factors have a direct and positive impact on MED. These factors, ranked by decreasing levels of influence, are: SCD (β = 0.412), Policy and Management (PM) (β = 0.329), Human Resources (HR) and Marine Infrastructure (MI) (both β = 0.268), Marine Resources (MR) (β = 0.204), and the lowest, Technology and Protection of Marine Environment (TPME) (β = 0.152). Additionally, the findings reveal that the three factors are HR, PM, and MI positively influence the SCD variable, with the levels of influence ranked as follows: HR (β = 0.272), PM (β = 0.224), and MI (β = 0.166). Moreover, at a significance level of 5%, all independent variables (HR, PM, and MI) exhibit statistically significant indirect relationships with MED through the SCD variable, confirming that SCD serves as an intermediary in the relationship with MED. Based on these findings, the study proposes managerial implications to support the development of the marine economy in the Central Coast provinces of Vietnam.

This study aimed to build a model and set of criteria to evaluate and select business accounting software providers for Truong Son Technology Investment and Development Joint Stock Company. The study helped choose the most suitable supplier that meets the criteria that the company desired. The research proposed the Technique of Order Preference Similarity to the Ideal Solution (TOPSIS) model and was also applied in the case of selecting accounting software suppliers for Truong Son Technology Investment and Development Joint Stock Company. There were 5 business accounting software packages considered: Misa business accounting software, Bravo accounting software, FAST Accounting software, Effect accounting software, and Gamma accounting software. The ranking results of accounting software providers at Truong Son Technology Investment and Development Joint Stock Company were as follows: A1 (Misa Business Accounting Software) was the best supplier, second-ranking was A3 (FAST Accounting software), followed by A2 (Bravo Accounting Software) in third place. The findings of this study could be used as a valuable reference for businesses to choose the best supplier.