The research aims to investigate the impact levels of determinants on the loyalty of accountants to FDI firms underlying investment management in Thanglong Industrial Park in Hanoi, Vietnam. We conducted a questionnaire consisting of 31 observation variables with a 5-point Likert scale. Independent variables were measured from 1 “without effect” to 5 “strongly”. The method of data collection was done through the survey and subjects are accountants in FDI firms doing business in Thanglong Industrial Park in Hanoi. After checking the information on the votes, there are 120 questionnaires with full information for data entry and analysis, This study employs Cronbach‟s Alpha test, and regression model. The results show that seven determinants including Working environment, The characteristics of working; Training, promotion prospects and development; Income, Personal characteristic, Collective work together and The method of leading had positive relationships with the loyalty of accountants. Based on the findings, some recommendations are given related to such determinants to improve the loyalty of accountants of FDI firms in general and FDI firms in Thanglong Industrial Park in Hanoi in particular. With which, those firms can enhance performance, reduce financial strain, saving on investment in the recruiting process of new staff, increase profitability to ensure investment management.

Purpose: This paper explores diverse issues related to the problem of women’s unpaid domestic care work, and as a factor of gender inequality in their professional practice. Research Design: This article concentrated only on the analysis of secondary data available on the topic along with observation of facts in Kazakhstan based on diverse sources. In current conditions, the problem of women's unpaid domestic care work, and consequently, the lack of enough time and energy for professional employment. Distinguish domestic work vs. job/career/occupation, selffulfillment, education, and leisure has a significant impact on women's life satisfaction. Data, and Methodology: This article focuses only on secondary data available in different sources from which the researchers procures comprehensive data and information. Results and conclusion: A family policy that aims to promote combining maternity, and domestic work with paid employment is an effective way to increase the proportion of working mothers/women. It is crucial to not only proportionally distribute the household responsibilities in the family but also to form an effective mechanism of state support for women through the development of the social services sector, as well as the adoption of a system-wide approach to gender equality.

This study aims to analyze of existing concepts of female entrepreneurship, evaluation of women’s entrepreneurship in Kazakhstan and development of recommendations for its development in the country. This paper begins by reviewing research on female entrepreneurship. In this research, authors proposed the methodological tools based on systematic approach using economic and statistic methods and 5Ms concept. Analysis algorithm consists of four stages: evaluation of women entrepreneurship scale and business directions, analysis of employment in women's enterprises and business environment in Kazakhstan. The main limitation of this study was the lack of some gender-related indicators on the development of entrepreneurship. Further, the obtained results showed strong and weak points of female entrepreneurship in Kazakhstan. According to the results, there has observed increase in contribution of women in social-economic development of the republic, women's entrepreneurial activity is increasing, and the number of enterprises headed by them is growing. However, the growth of female entrepreneurship occurs while maintaining their insignificance in terms of turnover and number of employees. There is a pronounced industry specificity of female entrepreneurship: the service sector. In accordance with this, there were identified priority areas and there were developed recommendations for the development of female entrepreneurship in Kazakhstan.

The paper aims to examine the relationship of emotional intelligence on the project success, the causal relationship between emotional intelligence and project success, and also investigate the influence of emotional intelligence and the mediating role of transformational leadership as well as the moderating effect of organization commitment on the relationship between emotional intelligence and project success. Cross sessional research is applied to collect the data in this study. By applying quantitative research and survey question, the study collects 325 respondents who are the project managers. Snow-ball sampling method is used to distribute the questionnaires by face to face survey (68% of respondents) and online survey (32% of respondents). The collected data is analyzing by applying partial least square (PLS-SEM) via software SmartPLS 3.0.The result shows that the emotional intelligence and the transformational leadership making the project even more successful as the mediation actor. Furthermore, the project commitment also has the moderator effect between transformational leadership and project success. With the result of study, project managers should be aware of the importance of emotional intelligence and their commitment to the ability to manage projects successfully. A successful project is a combination of many actors, the most critical actor is the leader of the project.

The paper aims to examine whether business cycles affect the link between financial development and bank risk, measured by Zscore and nonperforming loans to total loans in six Southeast Asian countries, namely Indonesia, Philippines, Malaysia, Singapore, Thailand and Vietnam. This study uses a sample of 95 listed commercial banks over a 15-year period between 2004 and 2018 in the six Southeast Asian countries. This study employs panel OLS regression and modifications to tackle issues such as endogeneity and heteroscedasticity. The results show that the impact of stock market development (the ratio of the market capitalization to GDP) on Zscore is significantly positive, whereas its effect on non-performing loans is significantly negative. The findings suggest that financial development, in terms of stock market capitalization, improves banks’ Zscores and reduces their level of non-performing loans, suggesting that financial development on average reduces bank risk. The impact of business cycle is insignificant towards bank risk, thus rejecting both counter- and pro-cyclical hypotheses, except for the case of risk indicator of loan loss provisions. Examining the joint effect of the business cycle and financial development on bank risk, we find that the phase of business cycles generally does not moderate the link between financial development and bank risk.

The study aims to investigate the existence of overconfidence bias in Vietnam, Thailand, and Singapore. This paper focuses on the Vietnam Stock Market and other two countries of ASEAN, namely Singapore and Thailand. Data was collected over the period from January 1, 2014 to December 31, 2018, daily returns for each of the securities. This paper uses the time series method, namely ADF test, Granger Causality and VAR approach to find evidences of the overconfidence effect in Vietnam in relation to some ASEAN markets. The results show similarities between the observed countries with slight variations, with focus on Vietnam market. In general concrete evidences of overconfidence were found in both Vietnamese and Singaporean markets, in which Singaporean investors show higher degree of overconfidence than Vietnamese investors. Overconfidence is not as clear in Thai market, however a direct causal link from increased returns to increased investor confidence was found. From the model deployed in the paper, there are reasons to conclude that Thai investors are under-confident. The findings of the study shed lights into the existence of overconfidence bias in Vietnam, Thailand, and Singapore on a comparative basis, provide more insights and implications for future research in this new and rising field of research.

The purpose of this paper is to ascertain the key factors affecting tax compliance among Vietnamese firms in Vietnam. We employ both qualitative and quantitative research methods. Qualitative research has been carried out through focus group discussions with ten chief accountants and tax officers. Quantitative research has been conducted through interviews with 200 firms (chief accountants or financial directors) in Vietnam. Analysis of the model includes the following stages: (i) Cronbach’s test for reliability of the scale, (ii) exploratory factor analysis (EFA), (iii) confirmatory factor analysis (CFA), and (iv) structural equation model (SEM). The results of the research show that voluntary tax compliance is directly affected by the three factors of audit probability, corporate reputation and business ownership. The probability of audit and severity of sanctions have the strongest impact on tax compliance. Therefore, the tax authorities need to strengthen the inspection of tax declarations, tax payments and tax refunds of firms. The paper confirms that enforced tax compliance is directly affected by the three factors of audit probability, sanction severity and social norms. Voluntary compliance and compulsory compliance have an effect on tax compliance, though voluntary compliance has a more powerful impact.

This study presents a more comprehensive approach to investigate how Emotional Intelligence (EI) is associated with performance. Previous research has revealed that EI is related to positive outcomes such as better performance, life satisfaction and career success. However, in most research of EI, this factor has been investigated independently from the effect of contextual factors and other individual characteristics. This study extended the research on the impact of EI on student performance by simultaneously examining the impact of EI, individual factors - (1) Perseverance of Effort, (2) Goal Consistency and (3) Goal Clarity and learning environment factors - Program Fit in one study. The results based on the data collected from 1,117 students in Vietnam largely support the hypothesis that that EI was an important but not the only factor affecting the student performance. MANOVA and post-hoc analysis indicated that both individual and environmental factors better predicted performance than EI could. These results suggest that the impact of EI on individual performance is more complicated than what we have already known. Future study is encouraged to investigate both the mechanism through which EI impact individual performance and the interaction between EI and other factors that moderate the EI – performance relationship.

Intra-industry trade (IIT) has played an important role in international trade of Vietnam as a result of rapid growth of the country. This article investigates the level of IIT between Vietnam and 11 trading partners in Trans-Pacific Partnership (TPP) over the period 2000- 2014. Although there have been a large number of empirical researches contributed to the determinants of IIT, most of them only pay attention on developed countries where the trade flows are similar due to similar demand structure and production technology. Until now, there is no study on intra-industry trade between Vietnam and countries in TPP that Vietnam recently signed a trade agreement in early 2016. IIT is measured by the Grubel–Lloyd index. The index shows that the extent of intra-industry trade between Vietnam and the trading countries is not high due to the level of economic development and the market size. The determinants of IIT are examined using a panel regression model. In the empirical analysis, the results indicate that Vietnam’s intra-industry trade is positively correlated with country size, while it is negatively correlated with income dissimilarity, the trade openness, and geographical distance. This study contributes to the new theoretical trade theory on the evidence of developing country’s IIT.

The study aims to build a model for evaluating the effectiveness of activities and the effectiveness of financial investments in hightech industries in Kazakhstan. The development of high-tech industries plays an important role in the economic growth of a country. In this regard, it is relevant to study the effectiveness of financing the most important industry in Kazakhstan. The development of the high-tech sector ensures the efficient functioning of the national innovation system. High-tech enterprises are one of the competitive sectors that allow us to develop and implement leading-edge innovations with the goal of their subsequent commercialization domestically and abroad. The author defines the multicriteria of efficiency in a knowledge-based economy associated with achieving an economic effect with multivariate correlation of results with costs. A multivariate dynamic model, an integral indicator of performance, an integral indicator of cost-effectiveness is proposed. The assessment of the effectiveness of financial costs and performance indicators in all regions of Kazakhstan have the positive dynamics of indicators, as well as a high economic effect. The results of the study can be applied in regional management to adequately assess the effectiveness of high-tech organizations and the effectiveness of financial investments, contribution to ensuring the economic security of the region.

The paper aims to explore the factors affecting potential users of international bank cards in Vietnam. With milestones treaties being signed CPTPP and EVFTA, Vietnam is now exposing itself to the international open environment. Bank card market is at the core of this wind of change, and that is the reason for us to research the intention to use international bank cards. Given that the decision to choose international bank cards could either be the switch from domestic cards or adopting a brand new card, we develop some specific constructs to reflect that consideration, specifically PE and PD, asides from traditional constructs used in TPB and TAM frameworks. The analysis work is conducted using PLS-SEM approach. Our findings reveals that most of our proposed hypotheses are supported, in which SN plays the most important direct role to INT, while total effect of PU on INT is similar to that of SN. The newly introduced PD negatively and significantly impacts INT, and PE also has a positive impact on INT. The findings suggest that overall, it is important for bank card issuers to have a balance approach to the market, with focus on increasing usefulness and reducing potential disadvantages of international bank cards.

The paper aims to examine the factors affecting brand and student decision in buying fresh milk. Combining qualitative and quantitative research methods, this study used self-completed questionnaires to investigate 520 students in Ho Chi Minh City. The results of the study show that that there are five key determinants affecting the dairy brand and student decision in buying fresh milk, including: (1) product quality, (2) fair price, (3) product promotion and customer services, (4) product convenience, and (5) reference group’s attitude to the brand. In addition, it is also found that product brand has a direct and positive impact on the student decision. The finding in this study is quite different from other existing literatures in terms of the importance level of the determinants of the student decision in buying fresh milk; specifically, in deciding to buy their fresh milk, students are often interested in the promotion and customer service, the product convenience, and the reference group for the purchase, more than in the quality and price of the product. From these findings, some managerial implications are proposed for policy-makers and relevant enterprises to have appropriate policies and strategies for their business development.

This study intended to examine the relationship between inflation and unemployment rate in Indonesia during 1987 to 2018 period. The study applied a quantitative method using Vector Error Correction Model (VECM) in order to comprehensively understand the causality between inflation and unemployment rates. The data were collected from various main sources including the World Bank, Central Bank of Indonesia, and Central Bureau of Statistics (BPS). The findings showed that inflation has a one-way relationship toward unemployment in Indonesia and it occurs at the third lag. Impulse Response Function (IRF), shows that the inflation rate are fluctuating in response to the shock of unemployment. The unemployment rate responses to shocks from inflation initially increased until it is eventually diminished. It shows that the shocks caused by the impact of inflation were only in the short term. Further, inflation in the three previous lags will have consequences for the unemployment rate in the year. Lastly, both in the long run and short run, unemployment did not affect inflation rates. These findings suggest that high inflation in Indonesia is determined the rising price of basic commodities and fuel. In addition, most companies in Indonesia applying capital intensive so that employment growth in Indonesia is small.

The study aims to identify Service Quality factors that affect purchase decision on Click and Collect service through the mediating variable of customer emotions at Mobile World stores in Ho Chi Minh City. This study employs a mixed methods research design. Data were collected through online self-completion questionnaire distributed to 316 customers who used to experience Click and Collect service at the Mobile World stores in Ho Chi Minh City, Vietnam. The theoretical model was tested through two-stage regression analysis (PATH model). The findings show that factors of service quality such as Reliability, Responsiveness, Assurance, Empathy, Tangibility, and Emotions affect the decision to purchase online and receive products directly at Mobile World stores in Ho Chi Minh City. Responsiveness and Assurance have a significant positive impact on the customer's emotions. Consequently, these factors should be considered and addressed when conducting multi-channel services. Obviously, employees must first be trained to be able to deliver the promise of the retailer to their customers. Based on the results of the study, the authors provide managerial implications for retailers in Vietnam in the multi-channel retail environment to develop Click and Collect at retail stores across the country and the world.

Isomaltooligosaccharides were prepared from puffed rice flour by a One-step processing method under different conditions, and their physicochemical properties were evaluated. Sample was prepared by allowing puffed rice flour to pass through a 50 mesh standard sieve and segregated into experimental groups (PR15-60, PR20-60, PR15-65, and PR20-65) according to the substrate concentrations (15%, 20% w/v) and reaction temperatures (60 , 65 ). Enzyme reaction of puffed rice flour and water mixture was performed for 0, 1, 6, 24, and 48 h using commercial enzymes (Maltogenic amylase, Promozyme D2 and Transglucosidase; amount: 0.5% (w/v) to obtain the corresponding isomaltooligosaccharides. The reducing sugar content, dextrose equivalent, and total soluble solids of the reactants increased with increasing reaction time. The carbohydrate composition and amount of isomaltooligosaccharides with degree of polymerization (DP) 2 to DP 7 in the rice flour were examined by HPLC with an evaporative light scattering detector. Because of the high carbohydrate composition, the PR20-65 group showed the highest isomaltooligosaccharide content after 6 h of reation (138.47 mg/mL). After 24 h of reaction, the amount of isomaltooligosaccharides (DP2-DP7) and the isomaltooligosaccharides/total carbohydrate ratio in this group were 135.00 mg/mL and 68.04%, respectively.

This research aims to evaluate the current state of technology of enterprises in Vietnam in comparison with several countries in the AEC economic community, thereby to propose several recommendations to Vietnamese enterprises in order able to promote technology innovation activities, create competitiveness with enterprises in the region. Qualitative research methods are used through statistics and comparative descriptions from data collected from various sources: WEF, World Bank, CIEM, General Statistic Office. The study results show that Vietnamese enterprises still have many limitations in technology, originated from their small business scale (capital and labor), the current research capacity is still low, the funding for this activity is not high and the accessibility of the capital is still difficult. According to the Global Competitiveness Index, Vietnam's science and technology indexes are low compared to other AEC-developed countries including the availability of the latest technology; the acquisition of technology at the enterprise level; the capacity of improvement; quality of scientific research organizations..., which shall be a major barrier for Vietnamese enterprises to have to overcome to be able to create the competitiveness when entering the global market. From then on, the authors proposed solutions for two subjects, enterprises and government, to help Vietnamese enterprises to overcome this barrier.

Background : Unlike Dioscorea japonica or Dioscore opposita, Dioscore alata is a high-temperature crop mainly cultivated in Africa and subtropical regions. Due to recent climate change, its cultivation area is expanding in Korea. In 2016, the Institute for Bioresource Research clarified optimal harvesting stage to increase its tuber yield and ensure safe storability. Methods and Results : As the seed-tubers for this study, Dioscorea alata tubers were cut into a size of 50 g, disinfected with lime powder, dentated on the seed bed with electrothermal wire installed on March 20th, and then planted on the main field on April 15th. The planting distance was 120 ㎝ in width, where the furrows of 90 ㎝ were cladded with black vinyl, in two rows with a column spacing of 25 ㎝. The amounts of applied fertilizers were 2,000 ㎏ compost, 34 ㎏ N2, 28 ㎏ P2O6, and 28 ㎏ K2O. The compost and P2O5 were used in full, where as N2 and K2O were used as original fertilizer 14 (10 ㎏) and additional fertilizer 20 (18 ㎏), respectively. The crop was harvested in six times from September 20th to November 9th, in an interval of 10 days. While harvesting, the ground fresh weight yield and underground tuber yield were investigated. The underground tuber yield was 836, 1,744 and 2,975 ㎏ low at the early harvests on September 20th, 30th, and October 10th, respectively, while it was 3,622, 3,828, 3,818 ㎏ high on October 20th, 30th, and November 9th, respectively. The ground fresh weight yield remained the same. To clarify tuber storability by harvest time, they were stored at 15℃after harvest, and then healthy and corrupt tubers were studied on March 23th. The corruption ratio by harvest time was highest at 39.1% and 29.3% on October 30th and November 9th, respectively, when frost and low temperature damaged harvest. It was 59.0% and 42.8% at the early harvests on September 20th and 30th, respectively. The corruption ratio was lowest on October 20th and October 10th at 29.3% and 39.1%, respectively. Conclusion : Ford. Dioscore alata cultivation, Korea presents a premature and disadvantageous environment with lower temperature and pre-harvest frost at the time of planting. After raising seeding on an electrically heated hot bed, the optimal harvesting stage should be from planting in the middle of April where temperature rises above 1 5℃ to harvesting in the period October 10th - 20th so as to achieve the maximum tuber yield and high storability.

Background : Both Panax ginseng Meyer and Panax quinquefolius are obligate shade-loving plants whose natural habitats are broadleaved forests of Eastern Asia and North America. Panax species are easily damaged by photoinhibition when they are exposed to high temperatures or insufficient shade. In this study, a cytohistological study of the leaf structures of two of the most well-known Panax species was performed to better understand the physiological processes that limit photosynthesis. Leaves of ginseng plants grown in soil and hydroponic culture were sectioned for analysis. Methods and Results : Leaf structures of both Panax species were observed using a light microscope, scanning electron microscope, and transmission electron microscope. The mesostructure of both P. ginseng and P. quinquefolius frequently had one layer of noncylindrical palisade cells and three or four layers of spongy parenchymal cells. P. quinquefolius contained a similar number of stomata in the abaxial leaf surface but more tightly appressed enlarged grana stacks than P. ginseng. The adaxial surface of the epidermis in P. quinquefolius showed cuticle ridges with a pattern similar to that of P. ginseng. Conclusion : The anatomical leaf structure of both P. ginseng and P. quinquefolius shows that they are typical shade-loving sciophytes. Slight differences in chloroplast structure suggests that the two different species can be authenticated using transmission electron microscopy images, and light-resistant cultivar breeding can be performed via controlling photosynthesis efficiency.

Background : study of long yam and short yam (Dioscorea. opposita) are cultivated in temperate regions but tropical yam (Dioscorea alata) are mainly grown in Africa and sub-tropical regions cultivated crops. Recent tropical yam cultivation area of Korea increased but lack the proper cultivation techniques to climate warming. This study was conducted to elucidate the effect of the timely harvest on Tropical yam at 2015 in Institute of Bioresources Research, GBARES. Methods and Results : Tuber of tropical yam were cut as 40 g, and dust-coating sterilized with lime. Seedlings were grown in heating wire installed seed bed from 11. March to 16. May. Experimental field were fertilized 2,000 kg compost, 34 kg N2, 28 kg P2O5, and 28 kg K2O. All amount of compost and P2O5 treated as basal fertilizer. N2 and K2O treated 14 and 10 kg of basal fertilizer, and 20 and 18 kg of additional fertilizer, respectively. Tillage, covering black PE film with 60×25 cm spacing holes on 120 cm row were conducted. Emergence days from 6. April to 18 May until 28 days to 36 days but 15. June and 9. June were each 19 and 7 days. Dry weigh in early stage due to seedling date, while seedling date according from 6. April to 18. May had no difference. seedling date was not effective on total number of tuber but number of marketable tuber (over 200 g). Marketable tuber number of seedling date according to 20. April was increased 35~132% as 4,028 number per 10 a. And tuber with 20. April was 13~73 g heavier. Tuber yield and marketable tuber yield of seedling date as affected by 20. April were respectively 2,518 and 1,273 kg per 10 a compared to 6. April and from 4. May to 15. June as 1,743~2,457 kg and 484~1,027 kg. Conclusion : Tropical yam is low temperature in the cultivation of Korea but also adverse environmental conditions. Frost is not mature enough off before harvesting. Yam had significant increased marketable tuber (over 200 g) yield due to seedling in mid-April Requires cultivation technology.

Heading time is important element for yield and quality in crops. Among day length and temperature which influence on heading, temperature effect has not been investigated well. To investigate temperature effect on heading, heading date and plant growth characters were checked under the low and high temperature conditions in short day length. Analyzing heading date of six Korean varieties under the high and low temperature condition, heading date of varieties were delayed under low temperature. In the low temperature condition, dry weight and area of leaf were reduced. Varieties showing more delay of heading under low temperature also showed more reduction in leaf area. After selecting three varieties showing significant difference in leaf growth and heading date under different temperature conditions, nutrient contents of plant were analyzed. Nitrogen content was reduced in leaf and shoot under the low temperature condition. OsNRT2.3, nitrate transporter, was significantly down regulated in varieties showing more heading delay. Available phosphate content was decreased in leaf, but increased in shoot due to reduction of phosphate mobility. OsPT1, phosphate transporter regulating phosphate uptake, was more down regulated in varieties showing more heading delay. OsPT6, phosphate transporter regulating phosphate transport in plant, was also significantly down regulated in those varieties. With these data, we expected that active nitrogen and available phosphate uptake and transport in plant would increase leaf growth then might reduce heading delay under the low temperature condition.