The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam. The study then suggests further research on the determinants over transfer pricing activities of these enterprises to have better solutions in dealing with transfer mispricing in Vietnam. A quantitative research method involving self-administered closed-ended questionnaires were extended to Managing Directors/Chief Executive Officers, Tax Managers/ Directors, Chief Finance Officers or Heads of Finance from foreign direct investment enterprises in Vietnam. Findings indicate a strong relationship between corporate tax rate differentials and the transfer pricing activities in foreign direct investment enterprises in Vietnam. The findings support Vietnamese policymakers, academic researchers, auditors, investors to have further study on the effect of the tax rate on transfer pricing activities of the enterprises. Nevertheless, tax officials and accounting representatives can have in-depth knowledge with regards to transfer pricing activities which the outcome of this study aspires as guidance for better understanding the aspects of transfer pricing while doing business in Vietnam.

Developing innovation, based on knowledge and technology, as a driving force of the economy, is necessary for survival and is required in having strong interactions within the globalized world of business. Innovation and technology development require an intertwined network of organizational interactions between public and private sector. The activities and interactions of these firms are the reasons for innovation development in the framework of innovation systems. Following strategies is of crucial necessity and importance in industries such as aerospace and remotely-piloted helicopters (RPH) with their complex characteristics, costly and time-consuming processes. Understanding the business environment and identifying the success factors is a significant step towards adopting innovative strategies and planning for technology development. The aim of this article is to evaluate the key success factors in technological innovation development of remotely-piloted helicopters (RPH) industry. The methodology used in this article is Best-Worst method which is considered as one of the most prominent and effective MCDM methods. Based on a case study and by reviewing the extant and relevant literature, the key success factors of technological innovation development of remotely-piloted helicopters (RPH) industry in Iran were identified. Then by applying the “Best-Worst” method and the experts’ opinions, the key success factors were analyzed and prioritized. Finally, some suggestions are made by considering the results of the study.

In this paper, we design a revenue sharing contract to coordinate pricing and inventory control decisions in a serial supply chain consisting of one supplier, one manufacturer and one retailer. We assume that the retailer faces Poisson demand and his unsatisfied demands will be lost. The retailer applies one-for-one period policy in which he constantly places an order for one unit of product to the manufacturer in a predetermined time interval which results in a deterministic demand for the manufacturer. Solution procedures are developed to find the equilibrium in the Vendor Managed Inventory (VMI) program with a revenue sharing contract, in which no party is willing to deviate from for the sake of maximizing his own profit. Furthermore, we formulate the total profit of the system and obtain the optimal retail price and order cycle for the retailer and the inventory policy of manufacturer which maximizes the supply chain’s total profit and at the end we will highlight the revenue sharing contract performance.

As in agriculture, fisheries sector faces long list of uncertainty and unsustainability in supply of the products. This is due to the great possibility of natural disaster and moral hazard by the actors in fisheries which lead to the instability of value chain on fisheries commodity from downstream to upstream. Thus, a study must be done in order to explore and minimize the disturbance of the stream of value chain in fisheries. This study aims to investigate the attributes playing big role on affecting value chain cooperation among actors in fisheries commodity in Kei Islands. Data mining is used on the study to determine factors playing major roles in smoothing cooperation in value chain of fisheries commodity, with 220 datasets obtained from actors in fisheries micro-enterprises in Kei Islands taken from August to November, 2019. The result shows that, on average, weights of four data mining techniques; namely support vector machine, fast large margin, logistic regression, naïve bayes and generalized linear model all appear to put management as the leading factor that contributes the most for the cooperation of value chain of fisheries commodity in Kei Islands. This finding implicates that management on all micro-enterprises of fisheries business in Kei Islands has to be the main focus, which is mainly related to basic knowledge on conducting cooperation and maintaining relationship among all actors in fisheries sector, therefore, NGO and local government need to step in and play role on educating all actors for better good governance of the business to obtain the great sustainability in the value chain of fisheries commodity in the region.

The overall objective of this paper is to present a comprehensive comparison between the EOQ model and JIT system to see either of them under which circumstances is more cost effective. There have been a few researchers dealing with the EOQ/JIT comparison model to guide companies whether or not switch to JIT or EOQ, however, their proposed models could be more realistic by taking some effective factors, such as hidden costs of a JIT system, interest rate, inflation rate, etc., into account. This research, by considering some less seen costs of both EOQ model and JIT system, develops the previous proposals of the EOQ/JIT model. This paper analyzes the impact of increasing or decreasing some determinant factors such as the interest rate, from cost perspective, to help the decision on whether or not to switch the inventory system, however, to make such a decision, companies may also take some other factors into account. A sensible link is created between the EOQ/JIT model and financial management to assure the decision makers that their financial concerns are observed in this model.

The major challenge, which the financially insufficient firm tries to overcome, is the uncertain demand during the sales season and the possible bankruptcy due to the lower demand than the initial order quantity. Most traditional studies on the operational decision problem address this challenge by assuming that the retailer has enough capital to procure as many products as necessary. However, small and medium size firms with insufficient capital or even startup companies are generally financially constrained for procuring or producing the product. Thus, to address the financially constrained problem, in this study we model a financially constrained two-level supply chain consisting of a financially-deficient retailer and a bank. In this supply chain, the supplier can sell a product at two wholesale prices to the retailer before and during the sales season, respectively. Then the retailer makes an initial order to the supplier with this loan from the bank and then sells the product to its customers at a selling price during the sales season. Moreover, if the realized demand is more than the initial order quantity, the retailer can make the second order at a higher wholesale price than the initial wholesale price. The analytical results from this model can be summarized as follows: First, the retailer’s optimal initial ordering decision is a non-increasing function of the bank’s decision, interest rate. Second, as the procuring cost through the quick response increases, the retailer’s initial ordering quantity increases and thus the amount of loan from the bank increases. Third, as the retailer’s initial capital increases, the amount of loan from the bank decreases. Forth, the retailer’s initial ordering quantity with the quick response strategy is almost surely less than without the quick response strategy.

Reliability issues are most important types of optimization problems and they are used in communication, transportation and electrical systems. This paper presents two mathematical models to solve the k-out-of-n redundancy problem where there are two objectives: maximization of reliability and minimization of cost subject to two constraints. Constraints are associated with weight and volume. In addition, strategy of redundancy is intended and ready to go cold and the components of the systems are also identical, because the model is to solve the complex models of the genetic algorithm (GA) and simulated annealing (SA). The proposed study uses NSGAII and MOPSO to solve the proposed studies and compare them using TOPSIS method.

This paper demonstrates an experimental scrutiny into turning process of hot work tool steel AISI H21 under dry machining plight. In this paper, face centered central composite design concealed by response surface methodology is practiced and analysis of variance is implemented to analyze the eloquent benefaction of machining parameters on responses. To access accommodate between the surface roughness and the MRR, an approach for concurrent optimization of multi-objective characteristics based on comprehensive desirability function is employed. The multi objective optimization concludes a spindle speed of 1599.568 rpm, feed rate of 0.262 mm/rev and depth of cut of 2 mm.

The study focused on analyzing the impacts of labor migration process on the structural change of the rural labor in Trieu Son District, Thanh Hoa province in Vietnam. With regard to the quantitative and qualitative methods, the study used the survey data from the research “The changes of rural labor composition under the impacts of current labor migration in 2018: A case study in Trieu Son District, Thanh Hoa province in Vietnam”. The results of logit regression analysis showed different factors affecting the structural change of the rural labor including: number of migrant workers, migration time, destination of migrants, occupation, living-condition, number of dependent households in the household.

Vendor managed inventory system is vendor centric inventory system in which all inventory decisions are taken by vendor rather than buyer. This study considers non-instantaneous deteriorating items with generalized type time dependent deterioration rate when demand rate is quadratic function of time and shortages are allowed with partial backlogging. The paper aims to compare traditional inventory system and vendor managed inventory system by analyzing total cost function. To validate the model, numerical example and sensitivity analysis are performed. The analysis shows that vendor managed inventory is more beneficial compare with the traditional inventory system.