Quoc su di bien is a historical book written in Sino language which recorded the events taking place under Nguyen dynasty, from the reign of Gia Long King to the reign of Thieu Tri, and was compiled by Phan Thuc Truc around the 4th to 5th years of Tu Duc title (1851-1852). The work at present has two variants: one of them is the handwritten version code A.1045/1-2 stored in the Institute of Sino – Nom Studies and the other was printed from microfilm, code A.1045/1-2 of the Old French School of the Far East, which was edited by researchers in the Institute of New Asian Studies, Chinese University of Hong Kong and whose Sino language version was produced by Tran Kinh Hoa and printed in 1965 in Hong Kong. When reproducing, Mr. Tran Kinh Hoa tried his best to restore the special Nom and Sino characters of Vietnam and all the unclear cases were marked O for further inspection. However, due to use of scanned materials, there remained a lot of mistakes. The work provided a deep analysis on the mistakes and errors of the version QSDB printed in Hong Kong in order to show that Vietnamese, like some other people influenced by Chinese culture such as Japan and Korea, had created their own Sino character system different from China’s. For proper explanation about the unique Sino character system of each country, the researchers should facilitate themselves with the sound knowledge of national culture, history, language and psychology of such country. Therefore, we may avoid the mistakes due to insufficient knowledge.

This paper aims to examine the application of cost-volume-profit (CVP) analysis by public universities in Vietnam. In the context where Vietnam is gradually transferring financial autonomy to public universities, the conduct of a CVP analysis in relation to these public universities is particularly urgent. Research samples were collected in 2018 and 2019 by surveying Vietnamese public universities. After collection, the data is synthesized by excel file, conformity check, data cleansing and data analysis on SPSS software by tools such as Frequency statistics, price statistics, and means. The results show that: (1) universities used the CVP analysis in decision-making, (2) information related to the CVP analysis used for decision-making by administrators remained simplistic and lacked cost-control details, and (3) the application of the CVP analysis by university administrators for decision-making was neither comprehensive nor coordinated. The findings also show that, given the current conditions in Vietnam, increasing the governance in public universities is essential, as is contributing to reducing costs, increasing universities’ income, providing the best service to students, and improving the quality of training. The study calls for the flexible application of the CVP analysis, which will provide information to help managers at Vietnamese public universities make the best decisions.

The study aims to evaluate the factors affecting the intention to use digital banking in Vietnam. Multivariate data analysis techniques (Cronbach’s Alpha test, Confirmatory Factor Analysis, Structure equation model) are used for the survey data collected from 201 customers who have access to digital banking. The analysis results show that: (1) attitude towards the service, perceived usefulness has a positive impacts on the intention to use; (2) convenience does not affect the intention to use digital banking services; (3) perceived usefulness factor has a positive effect on the attitude towards the service; (4) The perceived risk has a negative impact on attitude towards the service; (5) trust has no effect on the attitude towards the service; (6) ease of use has a positive impact on perceived usefulness; (7) trust has a positive effect on perceived risk. From the results of this study, perceived usefulness has a positive effect on attitude and intention to use the service. Therefore, it is necessary to enhance the sense of the usefulness of customers through media advertising and consulting so that customers fully understand the benefits brought about by using digital banking services. Perceived risk has a negative impact on attitude towards the service.