Due to increase in global pressures and interest in environmental issues over the past two decades, Environmental Management Accounting (EMA) has been emerged as a new technique in accounting field in order to provide information based on environmental issues for various parties. The environmental accounting information disclosure benefits the decision makers for managing and improving environmental performance. This study aims to assess factors affecting the Environmental Management Accounting Implementation and affecting the Quality of Environmental Information for making decisions of Fishery Processing Enterprises (FPEs) in Vietnam. There are 3 groups of factors including Company’s nature and perspective; Government and Stakeholders’ Pressure; Methods, tools and regulations for EMA which are examined to learn about their impacts on EMA Implementation and Environmental Data Quality for decision making of FPEs in Vietnam. The result showed that the 3 factors had a causal relationship with EMA Implementation. At the same time, EMA Implementation has the positive impact on Environmental Data quality for decision making of the FPEs in Vietnam. Based on the results of survey and data processing, the authors propose FPEs in Vietnam to increase the effectiveness of methods and tools for EMA, be more responsible for government and stakeholders’ pressure, promote managers’ perspectives related to environmental issues, and enhance EMA implementation, from which to increase the quality of environmental data for decision making.

Research Project Supply Chain is one of the most complex supply networks. The management of this complex system has created new challenges for industry managers and engineers. The optimization of supply chain networks is, therefore, essential within the context of the research projects. The aims of this paper is to design the network of Supply Chain Management for research projects in an Iranian project-based organization. This model integrates strategic decisions in the whole life cycle for research projects using a mathematical approach. This model is a guideline for managers in research projects that will enable them to identify the strategic decisions of PSCM in their own organizations in order to resolve and improve them. It also serves as a useful base for researchers to further expand research concerning PSCM in research projects.

Many empirical studies have been conducted so far on economic growth in the world. In these studies, the effect of various elements on the economic growth, such as public expenditure, inflation, labor, private investment, etc., has been examined. In this study, the effect of governance on the economic growth in 43 Asian countries is considered during the period from 2004 to 2016. Using the Bayesian multilevel generalized linear model, it is estimated that governance has a positive impact on economic growth with a probability of more than 80%. Based on this, policy implications are provided for improving the governance quality to promote economic growth.

The paper uses the gravity model and panel data to examine the determinants of Vietnam's export to the EU market during the 2007-2017 period. The article uses the Hausman-Taylor estimator for the optimal combination of Fixed-Effects (FE) and Random-Effects (RE) methods. The estimation results indicate that the determinants of Vietnam's export to the EU market include: aggregate population (+2,512); aggregate GDP per capita (+1,256); Vietnam's index of infrastructure (+0,824) and aggregate trade openness (+0,377). Based on these results, the paper suggests policies to boost Vietnam's export to the EU.

The purpose of this paper is to propose an integrated multiple criteria decision making (MCDM) approach to analyze interrelationships among sustainability criteria, weight them, and then evaluate suppliers according to these criteria. Data were collected through interviewing with seven experts who are involved in the procurement department of the case. Interpretive structural modelling (ISM), and pairwise comparison questionnaire are used to elicit the existence, strength of relationships among criteria and then weight them by using Fuzzy (Decision Making Trial and Evaluation Laboratory (FDEMATEL), Fuzzy Preference Programming (FPP), and Analytical Network Process (ANP). Then, Fuzzy Technique for Order of Preference by Similarity to Ideal Solution (FTOPSIS) is employed to evaluate suppliers based on identified and analyzed sustainability criteria. This study provides several implications for practitioners and scholars. First, the results show the efficiency of the proposed approach in practice. Second, respondents state that the proposed approach was very useful in decision making based on interrelationships among criteria, alternatives and policies. Third, findings validate the significant difference in rankings with or without considering interdependencies among criteria.

This study aims to analyze the effect of black tiger shrimp price and other factors on the shrimp area in the Mekong Delta using the supply response function based on the Nerlovian partial adjustment model. Using quarterly panel data collected from four provinces (Ca Mau, Bac Lieu, Soc Trang, and Kien Giang) for the period of 2014 to 2017, the estimates in the supply response are obtained from Fixed-Effects (FE) method. Results indicate that the adaptive expectation hypothesis to the simple Cobweb model is likely to best fit the data. The estimates of the supply response model show that information used for expected price formation quickly responded in making a decision of black tiger shrimp production. In both the short run and long run, the expected price has a significant effect in directing black tiger shrimp farmers to formulate the supply response decision. The acreage response elasticity is more elastic.

The purpose of this paper is to propose a model to test the factors influencing on spread in Malaysia securitization market. An extension Vink’s model is tested and revalidated to determine and measure the factors influencing spread of securitized firms in Malaysia. The study consists firm characteristics and macroeconomic factors. Firm characteristic factors based on Vink’s model, such as Liquidity and Leverage. In addition, economic and market condition factors such as Interest and Inflation also maintain high impact to spread securitized firms. Ordinary Least square method, Panel data and multiple regression analysis are applied for the study period 2004-2012. The result shows two determinants influence or contribute to the primary market spread and are statistically significant in developing the securitization in Malaysia. It can be concluded that inflation and interest rate significantly contribute to the determinant of primary market spread. From four hypotheses, two hypotheses support that the determinants had a relationship with primary market spread. The result may become a model and benchmark for other ASEAN countries to be used as Malaysia resilient during subprime mortgage in 2008.

Optimization of hole-making operations plays a crucial role in which tool travel and tool switch scheduling are the two major issues. Industrial applications such as moulds, dies, engine block etc. consist of large number of holes having different diameters, depths and surface finish. This results into to a large number of machining operations like drilling, reaming or tapping to achieve the final size of individual hole. Optimal sequence of operations and associated cutting speeds, which reduce the overall processing cost of these hole-making operations are essential to reach desirable products. In order to achieve this, an attempt is made by developing an effective methodology. An example of the injection mould is considered to demonstrate the proposed approach. The optimization of this example is carried out using recently developed particle swarm optimization (PSO) algorithm. The results obtained using PSO are compared with those obtained using tabu search method. It is observed that results obtained using PSO are slightly better than those obtained using tabu search method.

This research is conducted to evaluate the determinants influencing the profitability of the food-processing firms in Vietnam. Data was collected from audited financial statements from the food-processing firms listed on the Vietnam Stock Exchange from 2012 to 2018 and panel regression model was used in the research (PLS). We selected the methods of testing the model's defects. The testing methods employed in this study were Pearson model, Hausman model, especially the relationship between FEM and REM; Modified Wald Test, Wooldridge test (for autocorrelation in panel data), and lastly Multicollinearity test based on VIF coefficient. The results indicate that Total-Debt-to Total-Equity and Long-term-Debt (TDTELT) had positive influence on profitability. However, Debt Ratio (DR), Short-term Debt Ratio (SDR), Long-term Debt Ratio (LDR) had negative impacts. Fixed Assets to Total Assets (FATA) and Firm size (SIZE) impact Return on Assets (ROA) without statistical significance.

Turning experiments were carried out on AA 7075/SiC composite workpiece in dry and spray cooling environments based on L16 Taguchi design of experiments. Multiple performance optimization of process parameters was performed using grey relational analysis. The performance characteristics considered were average surface roughness, cutting tool temperature and material removal rate. Uncoated carbide inserts were used for machining the workpiece in a high speed precision lathe. A grey relational grade obtained from grey relational analysis was used to optimize the process parameters. Optimal combination of process parameters was then determined by the Taguchi method using the grey relational grade as the performance index. Experimental results indicated that the turning in spray cooling environment was beneficial compared to that in dry environment for the quality response characteristics under consideration. Analysis of variance showed that feed was the most significant parameter for the multiple performance characteristics during turning in both the environments.