This study aims to analysis the factors influencing on demand for Vietnam Electricity. In this paper, the author builds the Vietnam Electricity Quantity Demand function based on the Alfred Marshall model. The data used to build this function contains 276 observations (from Jan 1995 to December 2017). The author also analyzes the elasticity and the impacts of different factors to influence the Vietnam Electricity Quantity demanded. The study uses multiple linear regression model and the results indicate that all observations were meaningful when the level of significance was five percent. The results also indicate that demand for electricity will increase over the next few years and policy makers have to take some action for the development of the electricity industry.

his study is conducted for evaluating the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi. Based on literature review and the results of some interviews, dependent variable of the motivation for accounting human resources by material stimulation includes seven attributes. The study has also performed some descriptive analysis, Cronbach's Alpha, Independent T-test and ANOVA for measuring the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi. The results show that the motivation for accounting human resources by material stimulation achieved an average of 3.74 and with Cronbach's Alpha coefficient greater than 0.6. The study does not find any difference on evaluation of the motivation for accounting human resources by material stimulation in terms of gender and job experience. Based on the findings, some recommendations are given for improving the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi.

The purpose of this paper is to investigate the adoption of an Activity-Based Costing (ABC) system to provide relevant cost information for enterprises in the business of building and selling Internet of Things (IoT) based products. The research is constructed over the relevant themes identified in previous research about ABC. An important issue that emerges from the analysis is that cost is a function of the volume of production and this notion of production does not represent the source of value generation discussed in this work. A functioning of a smart and connected product requires a cloud-based system for operating and monitoring it throughout its life. The implication of collecting and processing data is that costs essentially changes depending on the volume of data stored and the complexity of intended analytics that would require more qualified analysts. The estimation of costs related to data analytics and products’ monitoring serve as a reference to forecast future expending during the lifetime of products. This research is the first to provide a theoretical discussion on ABC assumptions in the context of IoT business models.

Motivated by the agency theory and the need to examine the effect of separation of ownership and management, this study examines the determinants of profitability in different firm ownership structures and how different ownership structures impact profitability of listed firms between 2003 and 2013, using pooled annual data of 23 Ghanaian listed firms. Employing a number of static models (OLS, Random Effect and 3 Stage Least Squares), we find evidence that while profit determinants vary for listed firms given their ownership structures, ownership structures also affected profitability differently. Specifically, for listed firms, profitability was determined by capital intensity, liquidity, financial risk, age and GDP; for non-family owned listed firms, profitability was determined by capital intensity, liquidity, market share and age; for foreign owned firms, profitability was determined by capital intensity, liquidity, age and GDP; and for non-foreign ownership, profitability is determined by capital intensity, liquidity, financial risk, growth, age and GDP. When we examine the impact of ownership structure on profitability and find that family owned listed firms make 30% less profits compared to non-family owned ones, whilst foreign owned firms make 13% more profits than non-foreign owned ones. These findings confirm the agency theory which posits that separation of ownership and management, though may lead to agency problems, can positively affect profits. The study recommends that family owned listed firms should consider diluting ownership in order to grow more profits.