Yam is an important tuber crop nutritionally, socio-culturally, and an income generator for many Nigerian. This explains its high demand both locally and internationally, causing increased production as Nigeria leads world production with about 45.41 million metric tons annually. The peculiarity of yam production in Nigeria entails lower yield, high cost of production, and post-harvest losses. Yam produced in Nigeria falls far below the potential crop yield, therefore, it is essential to close these yield gaps through the provision of solutions to the different constraints that hamper sustainable yam production. Despite the challenges, there is still insufficient information on the impact of policies, weeds, pests, and diseases which constitute major constraints. Nigerian farmers mostly utilize indigenous cultural approaches to manage yam production. Their goal of production is to produce yam cultivars that are suitable mainly for food products leading to the neglect of other cultivars. Few selected institutions with a yam mandate have been working on improving the production of D. rotundata and D. alata through breeding yam cultivars suitable for consumption and resilient against pests and diseases. However, more extensive studies should focus on breeding programs for yam resilient under drought and flooding, with peculiar physicochemical properties that give unique textual qualities considered in pounded yam and other yam food products. In this review paper, the significance and limitations of yam production in Nigeria and her efforts to achieve sustainable production are extensively studied.

To operate a dry port effectively and efficiently, strengthening the competitiveness of dry ports could be the key to bring notable improvements during operational activities and to increase the attraction of dry ports. This paper aims to discover the prioritization of the influential determinants of dry port competitiveness in the north and the south of Vietnam through an analysis based on expert judgments and customer evaluations. With a comprehensive literature review of previous studies equal to investigation results gained from several intensive interviews, many variables are adopted as potential factors that may enhance the competitiveness of dry ports in Vietnam. Through the AHP and IPA approach, this study sketches several development strategies for dry ports and provides important insights for governments by encouraging and supporting policies for the proper operation of dry ports. In the AHP analysis, cost was found to be the most important factor to improve dry port development in Vietnam, and transportation connectivity and cost are more prioritized in the north, with the remaining important determinants for dry port competitiveness receiving more attention in the south of Vietnam.

Based on the data of Ctrip. com, this study analyzes the satisfaction of China tourists after booking hotels online when they travel to South Korea. Extract the online word-of-mouth data of Ctrip, analyze the comment data based on grounded theory, extract the keywords in the comments and sort them out to form the influencing factors of tourists’ hotel booking, split the comment sentences with python, analyze the keywords in the sentences, conduct emotional analysis with Python, score the emotional analysis of each influencing factor corresponding to each sentence, and finally get the satisfaction score of each factor. According to the score, it is proposed that Korean hotels should use more platforms for China tourists and China tourists to carry out targeted marketing activities, pay attention to language communication in service, and pay attention to the improvement of hotel facilities decoration with the change of tourists in China

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks’ financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks’ information transparency, commitment from banks’ senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

This paper investigates factors impacting on sustainable fashion buying intention of consumers by reviewing studies about the topic and conducting a survey with consumers in Ho Chi Minh City. In detail, firstly, an interview with 15 respondents was conducted to check the understanding of concepts and questions and, secondly, the study used the convenient sampling method, with 172 samples collected and analyzed, of which young respondents accounted for the majority of the sample. The respondents tend to go shopping many times in a year, with the number of people buying fashion products from every week to every two months accounting for 65.2% totally. The findings suggest that the firms should prioritize strategies that can improve customer attitude toward sustainable fashion, making them feel good, pleasant, satisfied and favorable when engaging in sustainable fashion consumption. This study concludes that consumers need more information to enable them to make better ethical decisions. This study proposes that the major channels that consumers use to seek sustainable product information include public education, peer influence, and corporate marketing information about the products. This study concludes that public education and corporate marketing information on green consumption education is effective for improving consumer sustainable buying intention.

The paper aims to identify the determinants that influence entrepreneurial intention among National Economics University graduates. For the sample size, we conducted a questionnaire survey of 250 full-time third-year undergraduates at the National Economics University, with convenience sampling technique. Of those 250 undergraduates, 150 were Business Administration students and 100 Economy Management students. After eliminating invalid responses due to lack of information or low quality information, 215 responses were used (93.07% of respondents) for data analysis. The results show that the factor “Perceived desirability” has the strongest impact on the intention to start a business. It is followed by the factor “Perceived feasibility” in which the “ability to search and plan for start-up” has a stronger influence on undergraduates’ entrepreneurial intention than the “leadership and ability to overcome adversity”. The hypothesis of a positive relationship between undergraduates’ propensity to act and their intention to start a business is also supported in this study. Based on the results, we suggest some recommendations for the university and State management agencies to nurture and develop entrepreneurial intention of undergraduates, forming the young generation of potential entrepreneurs to contribute to the development of emerging countries such as Vietnam, the case study.

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach’s Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

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.