The aims of this research were to identify the factors affecting milk consumption of rural households. As well as to determine the effects of these factors on the rural household's intention to consume milk. A random sample of 514 rural households in northern Vietnam was selected to collect data on their milk consumption. Methodologically, statistical analysis was used to identify the preferences of rural households in purchasing dairy products and the two-step econometric technique was applied to measure the effects of the socioeconomic and demographic factors and characteristics of milk market on milk consumption of the rural households. The integrating results from the two models showed that household's income and convenience in milk buying have strongly positive effects on milk consumption of the rural households. At the lighter level, numbers of children and elders in the rural household also have positive effects on the probability of milk purchasing of rural households and milk expenditure while educational level was only found to affect milk expenditure of the rural households. In contrast, age of the rural household head and the importance of milk price have significant negative effects on both decisions of milk consumption of the rural households, decision to buy milk and level of milk expenditure. Finally, several implications of this study highlighted the contribution of the research to theory by enriching body of literature and marketing perspective by showing the worthy bases for the companies to determine their target rural consumers and improve their products.

Financial accounting information has impacted the operation of enterprises, especially SMEs. With the development of technology, digital accounting applications are playing an increasingly important role in minimizing mistakes, and ensuring the accuracy and timeliness of accounting information. Using multiple discriminant analyses, this study confirmed the significance of accounting software in reducing frauds and errors in SMEs’ businesses despite some drawbacks. It showed that the managers’ ability to access the software and the decentralization of power in accessing the  accounting software were the two key factors deciding the success/failure of applying accounting software to control frauds and errors. In addition, smart applications of the accounting software positively contributed to the elimination of frauds in enterprises. Based on these results, recommendations are drawn for SMEs, such as investing more in smart applications of accounting software, as well as updating knowledge about accounting for management, in order to get more advantages from accounting software applications for their business in the long term.

Abstract. By using spin-coating technique, a low bandgap conjugated polymer, poly[2,6-(4,4-bis-(2-ethylhexyl)-4H-cyclopen-ta[2,1-b;3,4-b ]dithiophene)-alt-4,7-(2,1,3-benzothiadiazole)] (PCPDTBT) and its composite thin films have been prepared. The optical absorption and photoconductive properties with over a wide spectral range, from 350 to 950 nm, were characterized. The obtained results showed that PCPDTBT:10 wt.% CdSe composite is the most suitable for efficient light-harvesting in polymer-based photovoltaic cells. The photoelectrical conversion efficiency (PCE) of the device with a multilayer structure of ITO/PEDOT/ PCPDTBT:CdSe /LiF/Al reached a value as large as 1.34% with an open-circuit voltage (V oc ) = 0.57 V, a short-circuit current density (J sc ) = 4.29 mA/cm 2 , and a fill factor (FF) = 0.27. This suggests a useful application in further fabrication of quantum dots/polymers based solar cells.

The paper explores the time-varying correlations among five subgroups of the service sector i.e., CONSTRUCTION, ENERGY, TECHOLOGY, TRANSPORT and TOURISM, and market index ‘VNINDEX’ in the Vietnam stock exchanges. Two multivariate GARCH models namely the CCC and DCC were employed to examine how closely returns of each pair correlate with each other. The estimates of conditional correlations reveal low to relatively high [0.1958; 0.6720] between the selected indexes, of which the subgroup ‘TECHNOLOGY’ exhibits low correlations with the others, while the remaining subgroups show medium interdependence from each other and relatively high with the market index. Moreover, the estimates of the DCC model show the time-varying patterns in the pair correlation paths among the selected indexes. The findings provide a crucial background for investors, capital investment funds, listed firm owners and market managers in the Vietnam stock exchanges in fore-seeing long-run and short-run investment, portfolio selection and risk management in the selected indexes.

Aims: The study aims to overview about the marketing activities of banana industry in Vietnam based on the case study in Khoai Chau district, Vietnam. Methodology: Both primary and secondary data were used in this study. Primary data was collected through face-to-face interviews and mobile phone with market participants using semi-structured questionnaire in two year 2016 and 2019. The descriptive analysis method was used to describe channels of distribution, marketing practices of farmers and traders, flow of product from producers to consumers, and problems that banana farmers and traders encounter in their business operations. Results: The results show that banana was sold through 13 channels for both domestic and international markets. At traders’ level market, non-contract was popularly applied by retailers in both selling and buying operations. Majority of banana growers have small operations and engage in small transactions and individually with buyers. They do not have market power in setting the price. They are often faced with unstable price and difficulty in entering high income market. Establishing banana grower association in each commune would enable growers to maintain and monitor the quality of banana especially among small growers. Though collective marketing, they can link with large and stable potential markets such as supermarkets and other institutional buyers.