According to the Ministry of Finance's roadmap for applying IFRS in Vietnam, listed enterprises on the stock market and state-owned enterprises holding the dominant power are the first group of enterprises to alter the preparation of financial statements according to Vietnamese Accounting Standards (VAS) to the application of International Financial Reporting Standards (IFRS). The voluntary application period is from 2022 to 2025 and the period after 2025 will be the mandatory one. This study was conducted to determine the factors affecting the transition from preparing financial statements following VAS to IFRS for this group of enterprises. The study involved surveying managers and chief accountants at 120 enterprises belonging to the group of companies listed on the stock market, state-owned enterprises holding the dominant power, with the adoption of a regression analysis method. The research results show that five factors are affecting the transition of financial reporting from VAS to IFRS in this group of enterprises, with the order of influence being ranked from high to low, respectively as (i) Size and operation characteristics of the enterprise; (ii) Competence of accountants; (iii) Viewpoints of the enterprise administrators; (iv) Applied accounting regime, and (v) Enterprise owners. On that basis, the study proposes some recommendations for the transition from preparing financial statements according to VAS to IFRS for enterprises to meet the Ministry of Finance's roadmap for IFRS application.

The paper deals with the performance analysis and optimization for Carbonated Soft Drink Glass Bottle (CSDGB) filling system of a beverage plant using Particle Swarm Optimization (PSO) approach. The CSDGB system consists of seven main subsystems arranged in series namely Uncaser, Bottle Washer, Electronic Inspection Station, Filling Machine, Crowner, Coding Machine and Case Packer. Considering exponential distribution for probable failures and repairs, mathematical modeling is performed using Markov Approach (MA). The differential equations have been derived on the basis of probabilistic approach using transition diagram. These equations are solved using normalizing condition and recursive method to drive out the steady state availability expression of the system i.e. system’s performance criterion. The performance optimization of system has been carried out by varying the number of particles and number of generations. It has been observed that the maximum availability of 90.27% is achieved at flock size of 55 and 90.84% at 300th generation. Thus, findings of the paper will be useful to the plant management for execution of proper maintenance decisions.

Correct application of the classical factorial F-test depends on normality and homogeneity of variance assumptions. If these assumptions are violated the type I error rate will be inflated and power of the test will be decreased. Therefore nonparametric statistical tests have been proposed to analyze the interaction effects in factorial designs. A simulation was conducted to investigate the effect of non-normality on type I error rate and power of the test of the classical factorial F-test and five nonparametric tests namely rank transformation (FR), Winsorized mean (FW), modifies mean (FM), adjusted rank transform (ART) and adjusted median transform (AMT) using program SAS 9.4 with 1,000 replications. The study used 2×2 factorial design with replications of 3, 4 and 6 making sample sizes of 12, 16, and 24, respectively and 3×3 factorial designs with replication of 3 making a sample size of 27 studied at 0.05 level of significance. As a results, when the normality of assumption is satisfied all six statistical tests have the ability to control type I error in all situations. The ART test cannot control type I error rate for 3×3 factorial design when sample size is 27 when normality assumption is violated. For power of the test, the F-test provided the highest test power when the normality of assumption is met. The ART and AMT tests provided approximately the same test power. The AMT and ART tests can be effectively used to analyse the interaction effect between factors A and B in 2×2 factorial design when the sample size is 12 and 16 or 24 respectively and the normality of assumption is not met. Moreover, the results showed that when sample sizes increased, all six statistical tests tended to increase the power of the test.

This research examines the effects of role conflict and role ambiguity on internal auditor's work stress and the quality of audit recommendations. These relationships were tested based on the survey taken from 96 internal auditors who served at several state universities in Indonesia. The hypothesis testing technique used SmartPLS analysis. The results showed that role conflict has a positive effect on the quality of audit recommendations while role ambiguity has a negative effect. Role conflict and role ambiguity have a positive and significant effect on work stress. Other test results show that internal auditor work stress does not show an effect on the quality of audit recommendations. The practical implication of this research is that to reduce ambiguity in carrying out audit tasks and to improve the quality of audit recommendations, it is necessary to consider an adequate work environment, especially the availability and adequacy of information needed by internal auditors in completing monitoring tasks. The role of conflict due to the presence of more than one task can cause work stress, although it does not interfere with the quality of audit recommendations. Therefore, it is necessary to pay attention to the allocation of work time that is not carried out at the same time so that the workload causes work stress.

This study presents a new mathematical model for the design of reliable cellular manufacturing systems, which leads to reduced manufacturing costs, improved product quality and improved total reliability of the manufacturing system. This model is expected to provide a more noticeable improvement in time and solution quality in comparison with other existing models. Each part to be manufactured may select each of the predefined manufacturing routes, such that the total reliability of the system is increased. On the other hand, the model adopts to categorize the machines to determine the manufacturing cells (cell formation) and reduce the transportation costs. Thereby, both criteria of system reliability and manufacturing costs will be simultaneously improved. Due to the complexity of cell formation problems, a two-layer genetic algorithm is applied on the problem in order to achieve near optimal solutions. Furthermore, the performance of the proposed algorithm is shown for solving some computational experiments. Finally, the results of a practical study for designing a cellular manufacturing system as a case study in Iranian Diesel Engine Manufacturing Co., Tabriz, Iran are present.

This paper proposes a new distribution named the negative binomial-weighted Lindley. The study uses the maximum likelihood estimation to estimate the parameters of the proposed distribution and compares the performance of the new method with other distributions. The study finds that the negative binomial-weighted Lindley distribution, obtained by the mixing the negative binomial distribution with the weighted Lindley distribution is another mixed negative binomial distribution and may provide an appropriate fit for data estimation with overdispersion. Some characteristics of the proposed distribution, such as mean and variance are also derived.

With the aim of determining the factors affecting the application of IFRS in teaching for universities and colleges with accounting and auditing training, the research was conducted at 30 universities, colleges with accounting and auditing majors, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the method of regression analysis by PLS_SEM software to process and analyze the collected data. Research results show that eight factors are affecting the application of IFRS in teaching at universities and colleges in Vietnam in the order of influence from high to low, respectively (i) Training program; (ii) Teaching staff; (iii) Regulation on the application of IFRS of the Ministry of Finance; (iv) Request of the related parties; (v) Faculty/Institution administrators; (vi) Teaching aids; (vii) IFRS teaching methods and (viii) Learners (students, trainees). At the same time, the study also shows that the financial capability of the institutions does not affect the application of IFRS in teaching.

This paper characterizes the routing problems arising in distribution of rice-for-the-poor in a district and presents a generic mathematical formulation of vehicle routing problems (VRP) for solving the problems. The proposed generic model, framed as a mixed integer linear programming, is formulated in such a way to encompass three distinct features; namely multiple depots (MD) establishment, multiple trips (MT) transportation, and split delivery (SD) mechanism. This model is implemented for a real-world problem of rice-for-the-poor distribution in the Ponorogo district of Indonesia, involved for deliveries among 3 depots—8, 17, and 23 villages depended on the distribution period—using a fleet of 5 vehicles of homogeneous capacity. Three types of distribution model are identified as MD-MT-VRP, MD-VRP-SD and MD-MT-VRP-SD.

An appropriate sequence of assembly operations increases the productivity and enhances product quality there by decrease the overall cost and manufacturing lead time. Achieving such assembly sequence is a complex combinatorial optimization problem with huge search space and multiple assembly qualifying criteria. The purpose of the current research work is to develop an intelligent strategy to obtain an optimal assembly sequence subjected to the assembly predicates. This paper presents a novel hybrid artificial intelligent technique, which executes Artificial Immune System (AIS) in combination with the Genetic Algorithm (GA) to find out an optimal feasible assembly sequence from the possible assembly sequence. Two immune models are introduced in the current research work: (1) Bone marrow model for generating possible assembly sequence and reduce the system redundancy and (2) Negative selection model for obtaining feasible assembly sequence. Later, these two models are integrated with GA in order to obtain an optimal assembly sequence. The proposed AIS-GA algorithm aims at enhancing the performance of AIS by incorporating GA as a local search strategy to achieve global optimum solution for assemblies with large number of parts. The proposed algorithm is implemented on a mechanical assembly composed of eleven parts joined by several connectors. The method is found to be successful in achieving global optimum solution with less computational time compared to traditional artificial intelligent techniques.

The advancement of digital technology encourages the growth of MSMEs transacting online. However, the phenomenon shows that the Indonesian tax ratio declines because the tax compliance increase rate does not accompany the potential tax base growth. This study analyzed the determining factors of tax compliance: tax knowledge, tax sanctions, peer influence, and the quality of tax authority services moderated by risk preferences. Because of the data analysis, it was discovered that only tax knowledge had a clear impact and risk preferences had no significant influence on the factors that influenced MSME tax compliance in digital transactions. Limited information circulating citizens about MSME-specific policies in digital commerce and rules that have not been communicated in online marketplaces are the main tasks for tax authorities in Indonesia. This study proposes a model of MSME's tax compliance in a digital transaction.