Ho Chi Minh City Open University Journal of Science: Economics and Business Administration

How socio-demographic factors affect the personal finance management application assessment during the Covid period in Vietnam?

Nguyen Duong Thanh Thao, Ha Minh Tri — Fri, 22 Mar 2024 05:01:39 +0700

The research is carried out to identify how socio-demographic factors are related to the assessment of personal finance management applications. The authors collected observations via an online survey in Vietnam. The architecture of the article included: the transparency, intuitiveness, functionality, and faults of the application, whether it the meets financial needs of customers, the level of satisfaction with the application as well as the introduction to other people, the benefits and also disadvantages of the application, and the use of personal financial management application during the Covid-19 period. The study demonstrated that users would use banking applications rather than financial managers offered by non-banking organizations. The findings indicate that the applications are diaphanous, well-organized, and intuitive and the examined people are pleased with using them. The coronavirus pandemic has opened room for finding challenges in remote financial services, such as the potential risk of information security, the complexity of installing and using the applications, and so on.

Socio-economic barriers affecting mother’s motivations in seeking medical postpatrum depression treatment in Danao City, Philippines

Meylca R. Zanoria, Kier Dutches D. Laurito, Gerly A. Alcantara, Romel C. Mutya — Fri, 22 Mar 2024 05:02:36 +0700

Postpartum depression (PPD) is a debilitating mental condition that mothers from low socio-economic backgrounds are more susceptible to acquiring. The study examined the socio-economic barriers affecting mothers’ motivation to seek medical PPD treatment using a descriptive correlational research design. A purposive sampling technique was used to recruit eighteen (18) mothers aged 20 - 39 years old who scored below 20 on the Edinburgh Postnatal Depression Scale (EPDS). The study’s findings suggested that educational attainment and health care insurance significantly correlate with mothers’ perceived barriers. Regarding their access to maternal postpartum care, age, income, educational attainment, and health care insurance directly correlate to their seeking attitude. Finally, financial and social barriers significantly impact the mothers’ access to maternal postpartum care, while geographic factors show no direct correlation. The study recommended coming up with means to alleviate economic constraints and the stigma of PPD to increase mothers’ motivations in seeking medical PPD treatment. Furthermore, the output of this study is aimed at developing an educational and livelihood program to alleviate financial and social barriers for mothers seeking PPD treatment.

Analysis of technical efficiency’s lettuce farmers in Dalat City, Vietnam

Fri, 22 Mar 2024 05:03:18 +0700

The study aims to determine the technical efficiency and factors affecting the technical efficiency of lettuce farmers in Dalat City. The study’s primary data were collected by surveying structured questionnaires from 100 lettuce farmers in Dalat City. The Cobb-Douglas production, combined with the technical inefficiency according to the one-stage estimation method, was estimated by the program Frontier 4.1. The calculated results illustrate that the average technical efficiency of lettuce farmers is 0.76; with the usage level of available inputs and present techniques, Dalat lettuce production in the rainy season may increase by 24%. Besides, the study has also indicated that factors such as lettuce cultivated area, number of seedlings, and amount of pure potassium fertilizer positively influence lettuce yield. In contrast, the amount of pure nitrogen fertilizer negatively affected lettuce output. However, the education level and experience of household heads in lettuce cultivation positively affected technical efficiency. Therefore, to improve lettuce productivity and technical efficiency in Dalat City, the study suggests that farmers need to increase the amount of potassium fertilizer and reduce nitrogen fertilizer. In addition, state agencies recommend teaching lettuce farmers about the balanced and reasonable application of N, P, and K fertilizers through documents or training courses.

The impact of public expenditure on economic growth in Vietnamese localities: Research in the context of the impact of Covid-19

Phan Thi Hang Nga, Pham Minh Tien — Fri, 22 Mar 2024 05:04:01 +0700

The article studies the impact of provincial public expenditure on economic growth in Vietnamese localities in the context of the impact of Covid-19, with balance panel data of 63 provinces and cities collected in the period 2012 - 2021 (Covid-19 pandemic from 2020 to 2021). The results of the model estimate using the least feasible squared method show that public spending positively impacts economic growth in localities even in the context of the impact of Covid-19. The presence of Covid-19 has had a strong negative effect on economic growth in localities considering both the number of infections and the period of infection and has significantly reduced the impact of public expenditure, extra-budget investment, and human resources. This result is consistent with the actual situation in Vietnam during the Covid-19 pandemic. An interesting finding of the study is that the negative impact of corruption on local economic growth has decreased significantly in the context of the impact of Covid-19. Therefore, improving the efficiency of public expenditure, attracting extra-budget investment, and promoting the efficiency of local labor resources are still important to contribute to promoting economic growth in Vietnamese localities.

The influence of human factors on the quality of accounting information system

Nguyen Thu Nha Trang, Dinh Thi Ngoc Huong, Huynh Dang Ngan Anh — Fri, 22 Mar 2024 05:04:42 +0700

An accounting Information System (AIS) is considered one of the vital tools for managers in the context of operating, managing, as well as decision making. Thus, AIS has become an important topic for both academicians and practitioners all over the world. However, there has been little academic research on this in Vietnam in general, and Can Tho City in particular. This study focuses on assessing critical factors in terms of human factors on the quality of Accounting Information Systems (AIS) in Can Tho City. The quantitative research method was utilized. The sample size of this study was 88 observations from different companies in terms of size and industries. This study applied linear regression analysis to test the hypothesis. The result indicates that human factors have a positive effect on the quality of AIS. Therefore, the implication of this research underlines the importance of human factors to improve the quality of AIS.

The effects of real estate business on revenue accounting in Vietnam’s real estate enterprises

Nguyen Ngoc Hien — Fri, 22 Mar 2024 05:05:18 +0700

International Financial Reporting Standards (IFRS) 15, which was issued and has taken effect since 2018, replaced IAS 18 - Revenue, International Accounting Standards (IAS) 11 -Construction Contract. On March 16, 2020, the Ministry of Finance (2017) issued Decision 345/QD-BTC approving the project to apply IFRS in Vietnam. The roadmap for applying IFRS to 2025, which will be extended to businesses in order to ensure provision complete, clear, and transparent information about the financial position of the business. The application of IFRS 15 will affect the recognition of revenue in enterprises, especially in the real estate business because their characteristics are different from normal businesses. Due to the importance of applying IFRS 15 and the specifics of the real estate business, the author has studied the influence of the characteristics of the real estate industry on revenue accounting in real estate enterprises.

Exchange rate uncertainty and economic fluctuations in typical emerging economies

Nguyen Ba Trung — Fri, 22 Mar 2024 05:05:55 +0700

This paper examines the role of Exchange Rate Uncertainty (ERU) in driving economic fluctuations in emerging economies using a VAR with stochastic volatility in the mean. We use the quarterly data of three typical emerging economies from 1972Q3 to 2009Q4 within a VAR model. We show that ERU plays a vital role in driving the business cycles of emerging economies. First, an ERU can provoke risks in the financial market and the real economy. Second, ERU hurts equity prices and the output growth of emerging economies. Further investigation shows that the adverse effects of ERU on output are more severe under the fixed exchange rate regime than under the flexible exchange rate regime. This finding implies that adopting the flexible exchange rate regime can help emerging economies mitigate the adverse effects of uncertainty shocks.

The assessment of sustainable tourism: Application to Kien Giang destination in Vietnam

Nguyen Thao Nguyen, Tran Hoang Thanh Phuong — Fri, 22 Mar 2024 05:06:38 +0700

The concept of sustainability has been widely accepted in tourism to minimize the adverse effects of tourism. This study aims to develop a comprehensive set of indicators to help assess progress toward sustainable tourism for development in Kien Giang, Vietnam. Research to build and validate a set of indicators to measure sustainable tourism development, including economic, environmental, socio-cultural, infrastructure, technological, and political aspects. The indicator is helpful in providing a quantitative assessment of the tourist destination, identifying key intervention priorities, and identifying areas that need to be restructured. The indicator is applied to Kien Giang destinations in Vietnam, and the results are used as a guide for tourism planning. The conclusions of this study can be extrapolated to the study of other tourist destinations.

Tariffs and Vietnam’s exports of Mach and Elec products to CPTPP partners

Nguyen Duc Thao, Le Thi Hoang Yen, Ta Thuy Quynh, Dinh Ngoc Minh, Le Thao Linh — Fri, 22 Mar 2024 05:07:19 +0700

Mach and Elec is a vital sector greatly contributing to Vietnam’s economic growth and the trade liberalization mechanism in the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) has further enhanced our opportunities to boost exporting these products. Hence, in this paper, we made the first attempt to analyze the impact of tariffs on Vietnam’s export of Mach and Elec products to partners within CPTPP. This study utilized a modified gravity model and simultaneous quantile regression to analyze Vietnam’s export turnover of machinery and electronic products to 10 CPTPP member countries from 2005 to 2020 on different quantiles of the export distribution. The primary variable of interest was the applied tariffs (AHS). The results indicate that the most preferential tariff available still has a significantly detrimental impact on Vietnam’s export turnover. Also, exports of Mach and Elec products to larger markets in CPTPP tend to be more affected by tariffs than smaller ones. Our research findings have important implications for Vietnam enterprises and the government exporting machinery and electronic products to make the most of the preferential tariff under the CPTPP agreement.