Science & Technology Development Journal - Economics - Law and Management

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ISSN / EISSN : 2588-1051 / 2588-1051
Total articles ≅ 257
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Science & Technology Development Journal - Economics - Law and Management, Volume 5; https://doi.org/10.32508/stdjelm.v5i3.763

Abstract:
Expense is one of the most important information in organizing and operating the business activities of an enterprise. Scientific expenses have many different definitions, and according to the law, there are also differences in legal normative documents. For the managers, especially the financial management of the business, the issue of legal compliance and optimizing the value of the business is a parallel requirement. In practice, however, these two targets are contradictory every so often. Even on the same issue, legal documents have notable differences. Therefore, distinguishing between the expenses under the accounting laws and the expenses according to the tax law is a necessary requirement for any manager so that they can foresee the legal consequences when choosing appropriate behavior. The article, on the basis of presenting and listing the difference of expenses in the accounting law and tax law, has given a number of recommendations to suit the expense, helping businesses of all economic sectors more convenient when incurred transactions related to expenses in the process of operation, thereby creating equality among businesses and stimulating economic development.
Tín Minh Ngô
Science & Technology Development Journal - Economics - Law and Management, Volume 5, pp 1589-1597; https://doi.org/10.32508/stdjelm.v5i3.743

Abstract:
Currently, intellectual property in general and the organization and management of intellectual property activities (Intellectual asset governance) in particular are being paid special attention by most economic organizations because of their enormous contributions to the asset value of the organization. In recent years, along with the general development trend of the whole country and industries, universities, the origin of creativity, the beginning of most intellectual asset have gradually recognized the value of the contribution of IP to sustainable development, the universities have initially built and operated their Intellectual asset governance models in order to find the appropriate model as Intellectual asset governance is only effective when we have the most suitable model of governance. Given the rising trend, VietNam National University Ho Chi Minh City (VNU-HCM) and its member universities soon tested and operated their models. After nearly 10 years of operation, no official summary report on the efficiency obtained from each model is conducted. With observable data, however, the author found that each model has its advantages and certain limitations. In this article, the author analyzes the Intellectual asset governance models in VNU-HCM and its member universities, followed by the proposal of a suitable model for corporate governance for each subject.
, Huynh Thanh Tu, Nguyen Diem Yen
Science & Technology Development Journal - Economics - Law and Management, Volume 5, pp 1659-1672; https://doi.org/10.32508/stdjelm.v5i3.741

Abstract:
This study applies the scale of Ricardo & Jolly in 1997 to measure the impact of corporate culture on the employee's commitment at Saigon Thuong Tin Commercial Joint Stock Bank in An Giang Branch (Sacombank An Giang). The study utilises Cronbach's Alpha reliability test method, Exploratory factor analysis (EFA), and Linear regression to verify and evaluate the scale. The adjustment coefficient R2 = 0.391 means that 39.1% of the variation of the employee's commitment dependent variable is explained by 8 independent variables in the regression model. Besides, 60.9% of employee commitment variation is explained by other factors that have not been included in the research model. The results show that the elements of banking communication (Beta = 0.283), teamwork (Beta = 0.260), risk taking in innovation and innovation (Beta = 0.176), fairness and consistency in governance policy (Beta = 0.163), rewards and recognition (Beta = 0.159) and training and development (Beta = 0.146) affect the commitment of employees at Sacombank in An Giang. The research results will be the basis for Sacombank An Giang to recognize the factors that affect employees' commitment to the bank, enabling the bank to plan to improve employee cohesion with the bank and develop a team of professional personnel. At the same time, the study proposes advanced governance implications of elements of corporate culture to employee's commitment in Sacombank An Giang. Building a truly strong corporate culture, enhancing employee commitment and sustainable development at Sacombank An Giang Branch is the core statement of this financial institution
Nguyễn Thanh Liêm, Thùy Thị Miên Cao, Thanh Phú Ngô
Science & Technology Development Journal - Economics - Law and Management, Volume 5, pp 1699-1708; https://doi.org/10.32508/stdjelm.v5i3.770

Abstract:
Research on the impact of earnings management on corporate cash holdings has yielded inconsistent results. In this research, we investigate the relationship between earnings management and cash holdings of non-financial firms listed on the Vietnamese stock market over the period 2011- 2019. The research results show the negative effect of earnings management on cash holdings, which exists especially for businesses facing high agency costs. This evidence suggests that the negative relationship stems from the adverse impact of earnings management on financial reporting quality. This result is robust to a variety of approaches to deal with the endogenous problems and defects of the model, as well as the use of two different measures of agency cost. An implication from the result is such management increases information asymmetry, which makes it unfit for businesses to keep more cash due to the excessive increase in agency costs. Therefore, the research results have important theoretical contributions and practical implications for both investors and policymakers: earnings management is an important indicator of corporate cash-holding policy.
Vu Phuong Nguyen, Anh Tuấn Nguyễn,
Science & Technology Development Journal - Economics - Law and Management, Volume 5; https://doi.org/10.32508/stdjelm.v5i3.738

Abstract:
Promting research has always been identified as a focus in the activities of the University of Economics and Law (UEL), which has been oriented as a research-oriented university. This article aims to examine the relationship between UEL staffs' individual characteristics and their research productivity, as regards publications on international and domestic journals. This study helps to gain un understanding of the correlation between these individual characteristics and research productivity. The study was conducted through quantitative analysis with descriptive and inferential statistics with 96 observations (i.e., 96 UEL staffs). The data from the questionnaire was analyzed through descriptive and inferential statistics including exploratory factor analysis (EFA) and Poisson regression analysis. The results show that research skills and orientation, autonomy, and commitment in research as individual characteristics were positively correlated with research productivity. Therefore, promoting UEL staffs' research productivity requires the enhancement of their research skills as well as facilitaing their research orientation, autonomy and commitment. The findings from the study offer implications to institutional leadership on the strategies to increase the their staffs' research productivity, focusing on developing scientific research capacity and professional development, and paying attention to individual characteristics and publications as research outputs, one of the key components for the university to be considered as a research-oriented university.
Bao Ngoc Nguyen
Science & Technology Development Journal - Economics - Law and Management, Volume 5, pp 1709-1720; https://doi.org/10.32508/stdjelm.v5i3.775

Abstract:
Effective information exchange contributes greatly to the success of a project. However, so far when mentioning this topic, people have still been uncertain and confused about its advantages. A uniform method to visualise this theme should be established so that existing problems can be exposed and hence remedies will be suggested towards the transformation of nature and structure of information exchange. This paper applies Social Network Analysis techniques to study information exchange practices in design consulting projects through a case study. On that basis, the present study assesses the cohesiveness of the network, measuring the role and position of actors. Overall, the cohesion in the overall network structure was average, the collaboration was not extensive. There were still some actors on the edge of the network with weak links. The key player in the network was surprisingly the Coordinator. The information path was fairly long and there was a risk of being distorted when passing through transit nodes. The findings of this research have considerable managerial implications. The prospect of being able to do SNA serves as a continuous impulse for future research in the field of construction management and project management in Vietnam.
, Huynh Thi Nam Hai, Luu Minh Sang
Science & Technology Development Journal - Economics - Law and Management, Volume 5; https://doi.org/10.32508/stdjelm.v5i3.804

Abstract:
Applying digital technology in state management activities is a trend that many countries are actively implementing. Experiences from other foreign countries show that digitizing and technologizing judicial activities is an inevitable trend to simplify administrative procedures, maximize the settlement of disputes to ensure legitimate rights of people, and to maintain social order. Vietnam is therefore not out of that trend. However, the application of information technology to the Court's activities in Vietnam has just been initially organized through a number of activities such as online filing, electronic case management..., but for the online trial, the Vietnamese law still does not have a complete legal framework. In the context of Covid-19 epidemy, the employment of E-court becomes even more necessary than ever. Because of social distancing, many activities, including court trial have been postponed. This can cause many inconveniences to the court (to comply with the law on procedural time), and to the parties (who wants to solve their legal issues as quick as possible, so that they can enjoy well their legal rights and interests). However, this model of court needs many conditions to be developed: investment of Government, qualifications of competent persons, people’s scientific and technical level… It should be noted that technological measures are just a different implementation method of the procedural provisions, but due to being as the procedural law, these implementation steps should be clearly specified in the law, so as not to be considered a violation of the proceedings. Thus, the contents of law need to be legalized such as applicable conditions, procedures on initiating a lawsuit, on giving announcement to parties... In fact and theory, all kind of civil cases can be judged online as long as the requirements of platform and demand of participating parties are met. And the civil procedure law can add regulations about the online method to some of necessary procedural steps as an additional choice to the parties. The article focuses on recommending the building of a E-Court model in Vietnam in civil proceedings, where this model can be effectively applied due to the civil nature of the case, with the research method of analysis, thesis and comparison with other foreign laws, such as Malaysia, Korea, Australia and Canada.
Nguyễn Văn Tuấn
Science & Technology Development Journal - Economics - Law and Management, Volume 5; https://doi.org/10.32508/stdjelm.v5i3.781

Abstract:
This paper reviews the mainstream theories of corporate governance and the relationship between corporate governance structures and firm financial performance. We show that the four predominant theories often employed to study the corporate governance – firm performance relationship are agency theory, stewardship theory, resource dependence theory, and institutional theory. In spite of being an overwhelmingly predominant theoretical approach in corporate governance studies, agency theory has recently been criticized for not fully reflect corporate governance practices in various institutional contexts. It is, therefore, necessary to re-examine the traditional agency framework to understand the corporate governance – firm performance relationship in various institutional environments. There are also calls for the application of a multi-theoretical approach to capture the complex nature of the corporate governance – firm performance relationship. It is also clear from our review that the effect of corporate governance on firm performance is inconclusive as empirical findings concerning this relationship are mixed in different analysis contexts. It is argued that such inconclusive findings of the corporate governance – firm performance relationship may be caused by the national institution differences and the imperfection of estimation techniques. Several recent studies in corporate governance support the view that the implementation of corporate governance mechanisms in a country is influenced by its institutional environment. For this reason, the effectiveness of corporate governance mechanisms also varies from country to country, or in other words, it is country-specific. This suggests that future research focusing on cross-national comparative contexts may provide more insight or in-depth information on the corporate governance – firm performance relationship. We also suggest that the potential mediating impacts of institutional characteristics on the corporate governance – firm performance relationship should be taken into consideration when conducting cross-country comparative corporate governance studies.
Trần Quang Cảnh, Vũ Trực Phức, Hồ Ngọc Minh
Science & Technology Development Journal - Economics - Law and Management, Volume 5; https://doi.org/10.32508/stdjelm.v5i3.764

Abstract:
The employee engagement is an approach in the study of organizational behavior. There have been many studies done to find out the factors affecting the employee engagement to the organization. Limitation of previous studies is that, when choosing the number of factors to be retained, authors based only on the Eigienvalues (eigenvalue-one criterion). They did not take into account the cumulative percentage, screening test, percentage. The variance is calculated for each factor and the interpretability of each factor (The Interpretability Criterion). When doing confirmatory factor analysis (CFA), previous studies also did not test the statistical power of the studies. Samples of those studies, have often been taken according to empirical formulas that did not take into account the required statistical power and degrees of freedom of the study. This study was conducted at the social insurance agency of Ba Ria - Vung Tau province, from January 2019 to May 2019, with the aims to finding out and identify the factors that affect to employee engagement, with the analysis has supplementing and overcoming the shortcomings as mentioned above. In this paper, We use statistical software SAS to perform steps key component analysis (CPA), assess the reliability of the scale by Cronbach's Alpha index, exploratory factor analysis (EFA), Confirmation factor analysis (CFA) and Linear structural model analysis (SEM). The analysis results show that employee engagement with the organization is positively affected by 5 factors. The order of impact level are: Salary, bonus and welfare; Training and development opportunities; Organizational culture; Relationships with colleagues and Organizational Leadership Style.
Trần Thị Ái Cẩm, Đỗ Thùy Trinh
Science & Technology Development Journal - Economics - Law and Management, Volume 5, pp 1598-1610; https://doi.org/10.32508/stdjelm.v5i3.785

Abstract:
The brand has become one of the most important Marketing instruments and is used in every selling/buying transaction. However, a scale measurement of a brand image has not been developed that is applicable to all types of services as the brand image is mainly formed from the customer’s practical experience. The purpose of this research is to build a scale of the university’s brand image in the perception of students and employers. The methodology is based on two main surveys: (1) the exploratory qualitative study conducted with 57 students at Nha Trang University and 18 enterprises by the direct interview method; (2) The confirmatory quantitative study is based on a sample of 532 students at NTU. The research results identify six factors of Nha Trang university’s brand image scale and the other institutions, consisting of University landscape, facilities, teaching quality, service quality, characteristics, style. Based on the result, the paper theoretically and practically contributes to the management boards of universities and further research.
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