This paper deals with an integrated multi-stage supply chain inventory model with the objective of cost minimization by synchronizing the replenishment decisions for procurement, production and delivery activities. The supply chain structure examined here consists of a single manufacturer with multi-buyer where manufacturer orders a fixed quantity of raw material from outside suppliers, processes the materials and delivers the finished products in unequal shipments to each customer. In this paper, we consider an imperfect production system, which produces defective items randomly and assumes that all defective items could be reworked. A simple algorithm is developed to obtain an optimal production policy, which minimizes the expected average total cost of the integrated production-inventory system.

In this article, the research team systematized the theoretical basis of the monetary transmission mechanism and the impact of interest rate channel in monetary transmission mechanism by Mishkin's approach and used the vector error correction model (VECM) to test the impact of interest rate channel in the monetary transmission mechanism in Vietnam in the period 2005 – 2019. There were 8 endogenous variables included in the VECM model; namely Consumer price index (CPI); Gross domestic product (GDP) at constant 2010 prices (GDPR); Money supply (M2); Refinancing interest rate (ISBV); Average lending interest rate in VND (ILR); Bilateral real exchange rate (ER); Credit to the economy (CRE); VN-Index (VN-INDEX); and, 2 exogenous variables: world consumer price index (PW) and US Federal Reserve interest rate (IFED). The results have shown that: money supply had a clearer effect on average lending interest rate than refinancing rate; Interest rate channel was an important channel to transfer the impact of monetary policy on inflation; Exchange rate and interest rates channel influenced economic growth in Vietnam more strongly than credit and financial asset prices channel did. Besides, the model results also confirm that in Vietnam, inflation in the past played an important role in determining current inflation.

This study examines the effect of the organizational change on company performance which is mediated by changes in management accounting practices. High environmental uncertainty requires company management to make organizational changes and changes in management accounting practices to achieve performance. The study uses a survey method with a total of 1945 respondents as managers of middle to upper manufacturing companies in 389 manufacturing companies in Indonesia. Data analysis techniques use partial least square, with more accommodating considerations for analyzing complex models with various indicators that are reflective and formative. The results of the study indicate that organizational change had a positive effect on changes in management accounting practices. Changes in accounting practices have positive effects on corporate performance, and changes in management accounting practices are able to mediate environmental changes in performance. Meanwhile, organizational change does not affect the company's performance.

Attracting investment capital of enterprises into industrial parks has become an important task for countries when building and developing industrial parks to meet the economic goals of the country. To attract enterprises' investment capital into industrial parks, it is important to study what the enterprises need and whether or not they have met the needs of the enterprises. This examination was designed to analyze the factors affecting the investment decisions of enterprises in industrial parks in Vietnam whereby serving as the basis for proposing recommendations to improve the efficiency of attracting investment capital of enterprises in industrial parks in Vietnam. Research findings indicate that some factors influencing enterprises' investment decisions in industrial parks include: Local institutions, human resources, local advantages and infrastructure. Based on that analysis, the study proposes several recommendations to attract investment in industrial parks in Vietnam.

Vietnam is facing a lot of social problems such as excessive resources exploitation, social imbalance, threatened natural environment, etc. The majority of enterprises in Vietnam care about profits and they are blamed for harmful effects on the environment and society. Social responsibility accounting is applied as a tool which evaluates efforts to protect the environment and ensure the social stability of the businesses. Therefore, social responsibility accounting is essential to help administrators propose business strategies combining with environment conservation most appropriately. This research focuses on four factors affecting the application of the social responsibility accounting in Vietnamese enterprises. In this paper, SPSS 20 was used to collect and analysis data from Vietnamese enterprises. From this, recommendations can be given so that the enterprises can apply social responsibility accounting and promote it widely in Vietnam.

International trade activities have contributed significantly to Vietnam's growth and development in recent years. Following the trend of deep integration into the world economy and through the signing and enforcement of the Free Trade Agreement (FTA), opportunities for Vietnam integrates further to enhance its position in the process of international integration, taking advantage of the advantages of economic integration. However, Vietnam has faced an increasing and widening trade deficit year by year. If the trade deficit situation continues to soar and if there is no sign of improvement in the long term, it will become the main cause of macroeconomic instability. Therefore, this study aims to find out the cause and recommends remedial solutions for Vietnam in the coming time to achieve sustainable development results, creating conditions for sustainable economic development in 2020 and the following years.

Responsibility accounting is important content of management accounting. This is an accounting system provides the flexible information, timely and accurately that to assess efficiency of managers and improve performance of firms. The paper aims to identify effects of organization size and level of manager education on responsibility accounting in Vietnamese cement enterprises. In this paper, SPSS 22 was used to collect and analysis data by distributing 103 questionnaires on managers and head of departments from Vietnamese cement manufacturers. The Results of research have shown that there are significant relationships between organization size, and level of manager education and responsibility accounting in the Vietnamese cement enterprises.

This research is conducted for assessing the relationship between the level of environmental financial accounting practices (EFAP) and financial performance (FP) of listed firms. Data were collected from listed firms on Vietnam Stock Exchange for the period from 2013 to 2017, including the firms disclosed and not disclose EFAP. Ordinary least square (OLS), fixed effect model (FEM), and random effect model were employed for processing the data. The results reveal that there is a close relationship between the EFAP and financial performance. In addition, there is a difference in financial performance between the group of firms disclosed and not disclosed EFAP. Based on the findings, some recommendations are given for motivating EFAP in the listed firms for improving financial performance.

The study aimed to examine the impact of the marketing mix for digital content on the marketing performance of five-star hotels in Jordan. The dimensions of the marketing mix for digital content were (digital marketing database, social media platforms, digital pricing, and digital advertising), while the dimensions of marketing performance were (customer loyalty, customer satisfaction, and attracting new customers). The study population represented five-star hotel customers in Jordan, where an appropriate sample of (294) customers was used. The data of the study were analyzed using the Structural Equation Modeling (SEM) technique. The study concluded that all dimensions of the marketing mix for digital content had a positive impact on the marketing performance of five-star hotels in Jordan. Accordingly, the study recommended managers in these hotels pay more attention to promoting through digital means by publishing advertisements that include images and videos related to the quality of services available.

The goal of this study is to develop and verify a model for successful e-Learning based on the experiences of students in the "new normal". From Jordanian universities, 550 students who have taken any e-Learning course were randomly selected. Data were collected via a survey questionnaire, and Structural Equation Modeling (SEM) was employed to test the proposed study model. The findings indicate that contactless learning and high-quality e-learning systems have a beneficial impact on student satisfaction. In addition, e-Learning cognitive involvement was found to solidify e-Learning satisfaction. Furthermore, the results show a positive and significant impact of e-Learning cognitive involvement and e-Learning satisfaction on e-Learning achievement. Also, e-Learning system quality positively affects e-Learning cognitive involvement, besides a direct impact of contactless learning quality on e-Learning cognitive involvement.