Vietnam is one of the most popular tourist destinations in the Asia-Pacific region and its tourism industry has been growing unprecedentedly over the past few years. However, the Vietnamese tourism industry (VTI) is concerned with the weakness competitive factor. This paper aims to analyze Green Supply Chain Management Practice (GSCM) and its effect on the destination image of Vietnam as the way to improve the completeness. The paper seeks to examine internal environment management (IEM) practices; external environment (EE) and environmental regulation (ER), as possible drivers to GSCM practices and its destination image. The empirical analysis used data from 269 questionnaires which were valid for analysis, through applying the PLS- SEM method. The result of path analysis indicates that the path between internal environmental management and GSCM practice in the VTI was highly significant; internal environmental management (IEM) had a significant impact on the external environment and also had a significant impact on destination image in VTI. The external environment has also maintained a significant impact on the GSCM practices of the VTI and on destination image in VTI. There is also a positive relationship between GSCM and destination image in VTI. As a result, it can be concluded that all hypotheses are supported. This paper concludes with a discussion of the implications of the findings from the study for tourism managers.

A real inventory system for single item with specific demand characteristics motivates this works. The demand can be seen as two types of independent demand, where compound Poisson process describes the characteristics of each demand. The first type of demand is rarely occurred with relatively large size, while the second type of demand is often happened with relatively small size. In order to maintain inventory level, every time the first type of demand occurs a replenishment of stock is conducted which follows order-up-to-level inventory policy. In order to find the optimal inventory decision for that system, a mathematical model of the system is developed with the objective to minimize expected total inventory cost. Some of model assumptions are infinite replenishment, deterministic lead time, and completely backlogged shortages. To solve the model, it is then divided into two sub-problems and classical optimization technique is employed to help find the solution of each sub problem.

In this paper, two policies are considered for supporting periodical publications by the government: direct subsidy payment to these publications and opening new facilities which could help with integration and reduce delivery costs. For this aim, a mixed-integer linear mathematical model is presented that minimizes total costs while considering social welfare. The robust programming approach developed by Bertsimas and Sim is used to cope with uncertain parameters. In order to validate the model and investigate its applicability and advantages, the magazines’ subscriptions in Tehran is selected as a case study. The output of the model demonstrates that when social welfare is not considered, the risk-averted supply chain will focus on low-cost areas of the chain, which are the central areas of Tehran. However, when minimum social welfare is assured, the supply chain pays attention to all areas. Also, the government should increase supply capacity by opening new facilities, and it should differentiate between areas when paying direct subsidies.

This paper aims to investigate factors affecting the application of management accounting in Vietnamese enterprises. Quantitative research was conducted and data was collected by sending questionnaires to 120 companies in the manufacturing, trading and service sectors in Vietnam. 6 factors were selected to measure the application of management accounting in enterprises through correlation and regression analysis. The results showed that 5 out of 6 factors positively associated with the level of management accounting application; including firm size, organizational culture, organizational structure, technology and human resources operations. In particular, corporate culture has the highest impact and opinion of managers has the lowest impact on management accounting application. Business environment has a negative impact on management accounting application in enterprises. Based on the research results, suggestions and recommendations are proposed for enterprises regarding application of management accounting. The research provided an overview of management accounting application and its benefits to enterprises. Whereby, it helps managers have a better understanding of management accounting and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their management accounting practices and improve the current management process applied in organizations.

The purpose of this paper is to provide a method of process reference to supply chain relationships in a downstream sector. It serves as a tool to analyze collaboration between entities in the supply chain strategy. The study is categorized into the case study research in Malaysian oil palm refineries. The data collection is accomplished through semi-structured interview using snowball sampling and observation by visiting four oil palm refineries based on selecting non probability sampling technique through purposive personal judgment. Most of downstream industries select produced end products with the aim of getting greater margins. Nevertheless, a process reference analyzes that the downstream industry distributes semi-finished products to the international market than producing end products in the local market. There are the effects of supply chain relationships between upstream and downstream. Furthermore, entities that have the high dependencies tend to follow the strategy of the dominant entities consequently network of business process driven by the strong entities. The result gives implication to leverage SCOR model for analyzing the supply chain relationships between entities. It can be applied to any industry that decide the effective collaboration with their supplier, distributor and buyer.