This paper increases the understanding of the quality of accounting information systems in emerging economies, using data from Vietnam as an example. The quality of accounting information systems is a measure combining system quality and information quality. It is important to figure out what aspects of this measure are critical for business to enhance firm performance. This research investigates the level of accounting information system quality and examines the relationships between system quality and firm size, information quality and firm size, system quality and business sector as well as information quality and business sector, respectively. We employed descriptive statistics to illustrate the quality of accounting information systems and One-Way ANOVA to test four hypotheses. The descriptive statistics results demonstrate the level of system quality and information quality, in general, is not excellent. And there are differences in system quality and information quality in each business sector groups and firm size groups. The test result highlights a relationship between system quality and firm size but there are no links between information quality and firm size, system quality and business sector, and information quality and business sector. In conclusion, the paper extends the literature of the quality of accounting information systems and assists state agencies and executives to have a framework to improve the business performance as well.

There is an increase in awareness about sustainable manufacturing process. Manufacturing industries are backbone of a country’s economy. Although it is important but there is a great concern about consumption of resources and waste creation. The primary aim of this study was to explore sustainability concern in turning process in an Indian machining industry. The effect of cutting parameters, Speed/Feed/Depth of Cut, the machining environment, Dry/MQL/Wet, and the type of cutting tool on sustainability factors under study were observed. Analysis of Variance (ANOVA) was used to analyse the data obtained from experimentation in a small scale machining industry. The process is modelled mathematically using response surface methodology (RSM).The economic and environmental aspect like surface roughness, material removal rate and energy consumption were considered as sustainability factors. The model helps to understand the effect of the cutting parameters and conditions on surface finish, energy consumption, and material removal rate. The process was optimized for minimum power consumption considering environmental concern as prime importance. Studies suggest that the cutting environment and tool type influenced on the power consumption during turning process. Extended form of the proposed model could be useful to predict the environmental impact due to machining process, which would bring environmental concern into conventional machining.

The objective of this paper is to study how to improve the financial performance of Vietnamese tourism and travel enterprises through audit tools. The study was conducted on 228 tourism and travel enterprises in Vietnam over a period of 1 year. The results show that quality of audit could improve the financial performance of tourism and travel enterprises in Vietnam. This relationship, however, was not a full mediate relationship, but audit quality still had a strong impact on capital access, customer loyalty, employee satisfaction and corporate reputation. Nevertheless, the two mediate factors that access capital and employee satisfaction did not have any statistically significant impact on financial performance.

This paper presents a method of calendar (weekly) scheduling for production teams, when the average orders utility function is used as the quality criterion. The method is based on the concept of “production intensity”, which is a dynamic parameter of production process. Applied software package allows scheduling for medium quantity of jobs. The result of software application is the team load on the planning horizon. The computed schedule may be corrected and recalculated in interactive mode. Current load of every team is taken into account at each recalculation. The method may be used for any combination of complex and specialized teams.

This paper attempts to identify the reasons behind the adoption of the accounting information tools which has been implemented in Portuguese third sector organizations. The research was designed to face new institutional theory with rational choice theory. Data was collected from third sector organizations operating in Portugal. The questionnaire applied was based on earlier literature. Results support the theoretical perspective of institutionalism. Indeed, third sector organizations operating in Portugal use essentially traditional accounting tools like financial accounting statements, cost accounting and budgeting, and there are clear evidences of coercive isomorphic behaviours. Future research should consider a qualitative approach to deeply understand how and why these organizations use accounting tools.

Trim cutting operation in wire electrical discharge machining (WEDM) is considered as a probable solution to improve surface characteristics and geometrical accuracy by removing very small amount of work materials from the surface obtained after a rough cutting operation. In this study, an attempt has been made to model the surface roughness and dimensional shift in trim cutting operations in WEDM process through response surface methodology (RSM). Four process parameters; namely pulse-on time (Ton), servo voltage (SV), wire depth (Wd) and Dielectric flow rate (FR) have been considered as input parameters in trim cutting operations for modelling. Desirability function has been employed to optimize multi performance characteristics. Increasing the value of Ton, Wd and FR increases the surface roughness and dimensional shift but increasing SV decreases both surface roughness and dimensional shift. Quadratic models have been proposed for both the performance characteristics. In present experimentation, thickness of recast layer was observed in the range of 6?m to 12?m for low to high value of discharge parameters.

The objective of this paper is to determine the basic features of the use of mathematical modeling of the system to forecast cryptocurrency exchange rate. The study determines that cryptocurrency is the simplest investment asset being and, at the same time, the riskiest one. Advantages and disadvantages of cryptocurrency use are specified. Advantages include: code openness, anonymity, decentralization, emission, and reliability. Disadvantages include lack of guarantees, instability, risk of prohibition and possible loss. A model to forecast bitcoin cryptocurrency exchange rate is proposed and substantiated mathematically. The observations are the basis to develop a hypothesis: the faster the cryptocurrency (e.g. bitcoin) is mined, the more difficult it is to forecast bitcoin cryptocurrency exchange rate. Certain factors emphasize which may affect the cryptocurrency exchange rate: trade wars of the USA with other export-oriented world economies (China); advent of IEO as the alternative for ICO and new drivers connected with the interest in cryptocurrency; FATF recommendations for market control, the entry of world giants (e.g. Facebook) into the crypto-market and the development of the stablecoin market.

This research applies a Vector error correction model to investigate the long-run and short-run effects of gross domestic product (GDP), energy consumption, foreign direct investment (FDI), and trade openness on CO₂ emissions. The findings indicate that in the long run, GDP growth per capita has a negative influence on CO₂ emission. Energy consumption and trade openness negatively affect CO₂ emission. The foreign direct investment as the percentage of GDP in a long time has a positive relationship with CO₂ emission. Furthermore, the short-run GDP per capita affects CO₂ -emission with two-year lags and energy consumption influences CO2 emission with a one-year lag. These observations have many implications for policy-makers in issuing the FDI policy in Vietnam in recent times and considering the impact of economic development on protecting the sustainable growth in the long-run.

This research discusses an integer batch scheduling problems for a single-machine with position-dependent batch processing time due to the simultaneous effect of learning and forgetting. The decision variables are the number of batches, batch sizes, and the sequence of the resulting batches. The objective is to minimize total actual flow time, defined as total interval time between the arrival times of parts in all respective batches and their common due date. There are two proposed algorithms to solve the problems. The first is developed by using the Integer Composition method, and it produces an optimal solution. Since the problems can be solved by the first algorithm in a worst-case time complexity O(n2n-1), this research proposes the second algorithm. It is a heuristic algorithm based on the Lagrange Relaxation method. Numerical experiments show that the heuristic algorithm gives outstanding results.

Profit always be the top priority of banking operation over the years. Commercial banks maximize the net interest margin by charging more interests to the borrowers and offering lower interests to the depositors. Their aggressive lending strategies can sometimes result in credit risk, moral hazard and non-performing loans. Some studies found that non-performing loans have negative impact on the bank’s profitability; some argued otherwise. This paper aims at investigating the impact of non-performing loans on the ability to make profit of Vietnamese commercial banks in the period of 2008 to 2017 and draws a conclusion as well as recommendations to mitigate the risk.