This article evaluates the factors affecting the use of management accounting in small and medium enterprises (SMEs) in Hanoi, Vietnam. The factors include: Production and business characteristics; Competitiveness; Business strategy; CEO of awareness management; Human resource quality. The study is conducted on 238 SMEs in Hanoi and the results show that CEO's awareness of management accounting had the strongest impact on the ability to apply management accounting of enterprises while competition level factor had the weakest effect. At the same time, the study also examines the significant role of mediating factor of firm size on the relationship between the characteristics of the production and business process and the application of management accounting, age and professional qualifications. The results indicate that enterprise size plays a significant role on regulating the impact of business characteristics of enterprises on management accounting application. For smaller enterprises, management accounting is less used and vice versa. Next, the younger the managers are, the higher the impact of their awareness on management accounting application, which means management accounting will be used more if managers are younger.
The article is purposed to assess the impact of corporate entrepreneurship on organizational culture, supply chain management performance and business performance. Particularly, it examines the moderating role of organizational culture and corporate size on the relationship between corporate entrepreneurship and business performance. The research is carried out on 96 chemical companies in Vietnam, using PLS-SEM technique. The results indicate that organizational culture and company size had moderating role effected positively by corporate entrepreneurship to business performance through organizational culture and supply chain management performance. .
Although networking behavior is an effective job search method to students, far too little attention has been paid to mechanisms explaining the antecedents and networking behavior. The goal of this study was to demonstrate the effect of the HEXACO personality dimensions on graduated students' job search networking behavior through their network size. A survey of 773 participants was conducted to assess personality traits, network size, and networking behavior. All constructs in the study were measured by 5-point Likert scales. This study employed a structural equation model to examine the proposed conceptual model and the correlations among variables. Results showed that the personality of emotionality negatively influence students' network size, while extraversion and agreeableness are positively associated with the scope of their social network. Second, the findings confirmed that network size is directly related to the level of looking-for job behavior, particularly networking behavior. Finally, our results explored that network size played the mediating effect on how personality traits affect networking behavior. These findings suggest that network size is a dynamic mechanism that helps to understand the correlation between personality traits and job search networking behavior. The theoretical and practical implication of the study, as well as the future research direction were discussed.
Pompe disease is a serious neuromuscular disorder caused by a genetic defect of lysosomal acid alpha glucosidase (GAA). With dysphagia, skeletal muscle weakness and smooth muscle dysfunction, children with Pompe disease are more susceptible to malnutrition. This cross-sectional study therefore aimed to assess the prevalence of malnutrition and micronutrient deficiencies among 34 pediatric Pompe patients at the Vietnam National Children’s Hospital. The results showed that 100% had at least medium risk of developing malnutrition according to the STRONGkids screening tool, of which 26.47% had high risk. The prevalence of underweight, stunting, wasting, overweight and obese were 11.76%, 11.76%, 14.71%, 5.88% and 2.94%, respectively. The prevalence of zinc deficiency and vitamin D insufficiency were 67.65% and 8.82%, respectively. The nutritional and zinc status were correlated with the duration of disease and the gross motor function.
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