The study's major purpose is to determine the factors that affect the settlement of land complaints and propose some policy implications to improve the settlement of land complaints. Experts are asked about the factors that may affect and their impact rates on the settlement of land complaints when the State acquires land. The proposed research model has 5 hypothetical latent variables and 17 hypothetical observed variables. As a result of the model being tested by SPSS 20.0 software, all hypothetical latent variables and hypothetical observed variables satisfy the test criteria. The impact rates of the hypothetical latent variables range from 9.19% to 36.15%. The group of implementing complaint settlement factors has the strongest influence, and the group of legal factors has the weakest influence. Policy proposals include improving settlement procedures and land databases, strengthening facilities and personnel, and perfecting the legal provisions for complaint resolution.

The paper aims to identify main factors affecting customers' decision to use mobile banking in Viet Nam. The research team conducted a survey among people who have not yet used and have been using mobile banking at commercial bank branches in three regions: Northern, Middle and Southern of Viet Nam. Based on the theoretical framework from UTAUT2 model combined with Belief and Security Awareness, the authors propose a research model to identify factors affecting intention and behavior of using mobile banking, with 600 questionnaires. The result indicates that several factors were evaluated to be more important than others were. The research points out that “Facilitating condition” did not affect intention of using mobile banking, however “Security awareness” and “Trust” positively affect the customer intention. Moreover, “Security awareness”, “Hedonic motivation” and “Social Influence” are factors that have the strongest effects on intention to use mobile banking. In addition, the result also illustrates the relationship between “Culture” with “Benefit Expectancy”, “Effort Expectancy” and “Hedonic motivation”.

The assessment of risks in an audit work could directly influence the costs, timing, and strategies as well as audit quality. The purpose of this paper is to identify the critical affecting factors on risks proposed in Audit Risk Model (ARM), in Iranian audit environment of Iran. In the present, the Delphi Method consists of 60 audit partners and managers is employed. The panel consists of two equally divided groups, one from audit organization, a governmental organization, and the other from private audit firms. We employ two rounds of Delphi and 58 critical risk factors extracted from auditing literature and Iranian auditing standards and present them to the experts. There are 43 factors categorized as important factors to assess the risks in ARM. The results are considerable in an Iranian audit environment, findings show the most important factors are in inherent risk factors. Finally, we made a comparison with a similar study in Taiwan. Differences indicate that in professional judgment issues like risk assessment, the consideration of particular culture and environment could help enhance the precision of assessments, especially in assessing control risk factors.