• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.193-207
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• 2022

The purpose of this study was to find out what factors influence the preparation of financial statements in accordance with the International Financial Reporting Standards (IFRS) for Vietnamese businesses. The survey included 150 enterprises, including parent companies of state-owned economic groups, parent companies that are listed companies, large-scale public companies that are unlisted parent companies, and enterprises with 100 percent foreign direct investment, that will apply IFRS voluntarily from the year 2022 and switch to the mandatory application from the year 2025 (Ministry of Finance, 2016). The survey was carried out with the help of the Google Form tool, and the data was processed using EFA and regression analysis methods on the SPSS 22.0 software. The findings show, for enterprises in Vietnam, that six factors influence the preparation of financial statements in accordance with IFRS, ranked in order of influence from high to low: (i) Related party requirements; (ii) Professional qualifications of accountants; (iii) Roles of enterprise managers; (iv) Forms of capital ownership in enterprises, (v) Institutional regulations, and (vi) Operational characteristics of the enterprise. In addition, the study also shows that, for enterprises in Vietnam, the requirements of related parties are an important factor to promote the preparation of the financial statements of enterprises according to IFRS.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.339-350
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• 2022

The purpose of the study is to determine how organizational culture affects employees' organizational commitment in Vietnamese clothing enterprises. Quantitative research through a questionnaire survey was applied in this research. A Survey of employees of Vietnamese garment companies in Hanoi was conducted from May 2021 to August 2021. The questionnaire was built from reference to previous studies and transferred to Google form. 315 returned questionnaires were usable. The statistical software SPSS 20.0 was used to test the reliability of the scale (Cronbach alpha), exploratory factor analysis (EFA), and regression analysis. The Organizational culture is constructed by 8 components including Organizational Communication, Training and development, Reward and Recognition, Teamwork orientation, Decision-making, Innovation and risk-taking, Direction and future planning, and Leader behavior. Organizational commitment is constructed by 3 components such as affective commitment, continuance commitment and normative commitment. Findings show that organizational culture has a strong impact on organizational commitment in Vietnamese garment companies. Research provides recommendations on developing a good organizational culture through forming suitable leadership, effective organizational communication, training and development, reward and recognition, and a clear direction and future planning to enhance employee commitment to the organization and increase the garment company's performance in the future.

• Journal of Multimedia Information System
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• v.9 no.3
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• pp.177-182
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• 2022

A deep neural network (DNN) includes variables whose values keep on changing with the training process until it reaches the final point of convergence. These variables are the co-efficient of a polynomial expression to relate to the feature extraction process. In general, DNNs work in multiple 'dimensions' depending upon the number of channels and batches accounted for training. However, after the execution of feature extraction and before entering the SoftMax or other classifier, there is a conversion of features from multiple N-dimensions to a single vector form, where 'N' represents the number of activation channels. This usually happens in a Fully connected layer (FCL) or a dense layer. This reduced 2D feature is the subject of study for our analysis. For this, we have used the FCL, so the trained weights of this FCL will be used for the weight-class correlation analysis. The popular DNN models selected for our study are ResNet-101, VGG-19, and GoogleNet. These models' weights are directly used for fine-tuning (with all trained weights initially transferred) and scratch trained (with no weights transferred). Then the comparison is done by plotting the graph of feature distribution and the final FCL weights.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.35-43
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• 2021

This study aims to investigate factors affecting eBook acceptance and learning outcomes among students experiencing online distance learning. As conventional textbooks are now switched into eBooks, the effects of contextual factors including lecturer, student computer competency, content and design of the course, access ability, infrastructure, and university support on eBook acceptance and learning outcome needs to be evaluated. The sample of this study is represented by students at the Universiti Teknologi MARA, City Campus Melaka, undertaking 'strategic management course'. Non-probability random sampling was selected as the sampling technique and a purposive sampling method was chosen to select the samples. The samples comprised 171 students randomly selected through Google Form. The questionnaire data was analyzed by using PLS-SEM. The results indicated that these factors contributed 62.3% variations in the eBook acceptance and 67.1% variations in the learning outcomes. The strongest factor affecting both dependent variables was content and design of course. Managerial implication suggested that the content for all courses taught through the eBook platform needs to be revisited and improved in accordance with the mode of online deliverance. Tutorial on how to navigate the eBook platform is important to all users as this would enhance acceptance and produce better learning outcomes among students.

• Journal of Distribution Science
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• v.20 no.10
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• pp.67-77
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• 2022

Purpose: This study aims to determine the online shop service performance of fresh food products distribution, consumer motivation, and their relationship during the COVID-19 pandemic. Research design, data, and methodology: A survey was conducted online using Google Forms on 100 consumers of TaniHub application users. Data in the form of scale were analyzed descriptively to explain the service performance and consumer motivation. The service performance consists of technical services and marketing services. Technical service indicators consist of payment, delivery, and products. Meanwhile, the marketing service indicator consists of promotions and prices. The consumer motivation is characterized by reference, actualization, and lifestyle. The relationship between the two was analyzed using Spearman's rank correlation. Results: The most consumers are millennial generation who were active in social media. They are employees with Bachelor's and Master's qualifications and included in the middle economic groups. TaniHub online shop had good technical and fair marketing performance. The motivation of online shop consumers of fresh food products through the TaniHub application was high. Conclusions: The findings discovered a significant relationship between online shop service performance and consumer motivation. It indicates the need for improvement in marketing services, especially promotions, to improve the performance of this e-agribusiness company.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.87-98
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• 2022

Purpose: The is study aimed to examine the impact of consumer ethnocentrism on reasoned action and brand equity on Generation Z in Vietnam. Research design, data and methodology: A quantitative study was undertaken on 302 Generation Z members. The data for the study was collected using a Google Form-based questionnaire from December 2021 to January 2022. Descriptive statistics, Cronbach's alpha, and structural equation modeling were among the data analysis techniques employed. The results: The results show that consumer ethnocentrism has a direct positive impact on reasoned action (subjective norms and attitude toward domestic goods) as well as an indirect positive impact on brand equity, including brand awareness, brand quality, and brand image. Major findings: According to the findings of this study, governments should continue to push propaganda and advocacy programs, call for national pride and encourage home consumers to support and use domestic goods. Domestic brands must strengthen their ties to the community and invest in community-oriented programs that promote domestic consumption. Vietnam's domestic fashion brands need to promote the exploitation of community-oriented and nationalistic content to call on domestic consumers to support them to consume domestic brands.

• The Journal of Industrial Distribution & Business
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• v.14 no.1
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• pp.67-74
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• 2023

Purpose: This study aims to investigate how the online review usefulness affect consumers' shopping behavior in non-face-to-face shopping, which is now very common format of shopping environment after COVID-19 pandemic. Factors influencing online reviews were determined as quantity of review, agreement of review and characteristic of review based on research by existing researchers. Research design, data, and methodology: Customers in their teens to 60s who had experience of checking online reviews and purchasing products were surveyed using a Google questionnaire form from January 15, 2022 to February 19, 2022. To verify the validity and reliability of the research model, confirmatory factor analysis and discriminant validity analysis were conducted. In addition, the causal relationship between factors was verified through path analysis. Results: As a result, quantity of review and agreement of review had a statistically significant effect on review usefulness. However, characteristic of review did not have a statistically significant influence on review usefulness. And review usefulness had a statistically significant effect on attitude and purchase intention. Conclusions: This study investigated the factors affecting usefulness of online reviews and empirically analyzed the effects of online reviews on consumer attitudes and purchase intentions providing practical and theoretical implications for corporate online review management.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.1
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• pp.169-179
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• 2023

This study aims to determine the factors that influence training programs in increasing entrepreneurial success as a new model for developing entrepreneurship training in a new era. It intended to provide a suggestion for building an entrepreneurship training model for Beginner Young Entrepreneurs (BYE) organized by the Ministry of Youth and Sports of Indonesia. The study used a quantitative method by collecting data through a Google form questionnaire distributed via the WhatsApp group. This study employs samples from 358 BYE training participants for 2017-2020, and data was processed using Amos SEM software to analyze factors that influence the success of entrepreneurship. The results showed that entrepreneurial motivation is a partial mediator in increasing the effect of training on its success by BYE participants. Furthermore, the key factor for increasing entrepreneurial motivation is challenging young people to start businesses. This study recommends that BYE program policymakers build a training model by considering many practical case studies to increase motivation as an important mediator in influencing entrepreneurial success. Meanwhile, to boost the morale of training participants, it is necessary to add significant real challenges for participants to start entrepreneurship. Moreover, future studies should add other independent variables, such as personality.

• Journal of Distribution Science
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• v.20 no.6
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• pp.33-41
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• 2022

Purpose: This article presents the relationship among the perceived risk of the COVID-19 pandemic, burnout, job insecurity, and employees' job performance in Vietnam. Research design, data, and methodology: The dataset included 310 samples from Vietnamese employees through the internet (Gmail, Facebook, Google form). PLS-SEM is used on Smart-PLS software. Results: Research results show that the perceived risk of COVID-19 has a positive impact on job performance and burnout. At the same time, job insecurity positively impacts burnout and has a negative impact on job performance. The distribution of resources to many jobs (both working and worrying about losing jobs) will reduce job performance. Furthermore, the study shows that workers exposed to COVID-19 risks have higher job performance. At the same time, burnout is not a factor that reduces employees' job performance. Finally, the perceived risk of COVID-19 and job insecurity have nothing to do with each other (perceived risk of COVID-19 does not affect job insecurity). These are two factors that exist independently and in parallel. Conclusions: The authors also suggest some implications in theory and practice from these research results. The implications will reduce anxiety about risks due to COVID-19 and job security for employees.

• Smart Media Journal
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• v.12 no.10
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• pp.38-46
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• 2023

Farming activities are transforming from traditional skill-based agriculture into knowledge-based and technology-driven digital agriculture. The use of intelligent information and communication technology introduces the idea of smart farming that enables farmers to collect weather data, monitor crop growth remotely and detect crop diseases easily. The introduction of Plantix, a pest and disease management tool in the form of a mobile application has allowed farmers to identify pests and diseases of the crop using their mobile devices. Hence, this study collected the reviews of Plantix to explore the response of the users on the Google Play Store towards the application through Latent Dirichlet Allocation (LDA) topic modeling. Results indicate four latent topics in the reviews: two positive evaluations (compliments, appreciation) and two suggestions (plant options, recommendations). We found the users suggested the application to additional plant options and additional features that might help the farmers with their difficulties. In addition, the application is expected to benefit the farmer more by having an early alert of diseases to farmers and providing various substitutes and a list of components for the remedial measures.