http://thuvien.nctu.edu.vn:8080/digital/handle/123456789/1093 Thu, 16 Apr 2026 03:24:48 GMT 2026-04-16T03:24:48Z http://thuvien.nctu.edu.vn:8080/digital/handle/123456789/1117 Title: Factors affecting the social insurance compliance of enterprises in Vietnam Authors: Le, Tan Nghiem; Le, Long Hau; Duong, Bich Tuyen Abstract: This article aims to determine the factors affecting the social insurance compliance of enterprises in Vietnam. Based on the economic and behavioral approach, hypotheses on the determinants of insurance compliance are proposed. A sample of 240 enterprises with data on paying insurance premiums for employees in Vietnam from 2016 to 2018 is collected to carry out this research. According to the Probit regression model results, the enterprises' decision to comply with social insurance is significantly positively impacted by the number of employees, the proportion of female employees, the age of the managers, inspectors, and unions. On the contrary, the gender of managers, and non-state enterprises have a negative and statistically significant influence on compliance with social insurance regulations. Besides, the results in Tobit regression models reveal the proportion of female employees, seniority of participation, inspections, unions, and auditors have a positive impact on the level of social insurance compliance of Vietnamese enterprises, while foreign and non-state enterprises have a negative effect on the contribution rate of these enterprises. Most of the previous studies focused on the decision to participate in social insurance without considering the actual payment ratio compared to the regulations, and empirical studies on this topic are still limited in Vietnam. This study can be an empirical basis for managers to minimize the debt of social insurance of enterprises, and increase the responsibility of employers for government regulations related to the protection of workers' rights. Sat, 01 Jan 2022 00:00:00 GMT http://thuvien.nctu.edu.vn:8080/digital/handle/123456789/1117 2022-01-01T00:00:00Z http://thuvien.nctu.edu.vn:8080/digital/handle/123456789/1116 Title: The influence of female leadership on the cash holdings of listed companies in Vietnam Authors: Le, Tan Nghiem; Le, Long Hau; Duong, Bich Tuyen Abstract: This study examines the relationship between female leadership factors and the cash holdings of Vietnamese companies. The random effects regression model (REM) is used with panel data from the financial statements of 174 companies listed on the Ho Chi Minh Stock Exchange in the period 2013- 2020. Besides control variables, factors related to female leadership including the female CEO, the percentage of women on the board of executives, the female chairman, the percentage of women on the board of directors, and duality are included in the research model with the expectation of having a positive effect on cash holdings. The estimation results show that companies with female executives hold more cash and maintain lower levels of financial leverage than companies with male executives. Female executives will increase profitability and reduce the risk to the company. The influence level of the female on the Board of Directors on the company's cash holdings depends on the characteristics of each company. Besides, the results also show that net working capital, cash flow, ROA, and dividend payment have a positive correlation with the cash holdings of the company. Listed companies should pay attention to two factors: the proportion of women on the Board of Directors and female executives in order to diversify gender in the leadership and improve the ability to decide on financial strategies. Sat, 01 Jan 2022 00:00:00 GMT http://thuvien.nctu.edu.vn:8080/digital/handle/123456789/1116 2022-01-01T00:00:00Z http://thuvien.nctu.edu.vn:8080/digital/handle/123456789/1115 Title: The contributions of teacher humor in EFL classes in Vietnam: University students’ perspectives Authors: Pham, Trut Thuy; Le, Thanh Thao Abstract: According to several studies on English teaching and learning, English as a foreign language (EFL) teachers tend to avoid humor in their classrooms. However, many studies have shown that teachers’ sense of humor plays an essential role in EFL students’ learning process. Therefore, this study utilizing a mixed-method design was conducted to determine students’ perceptions of the impact of teachers’ humor (TH) on their learning. Data were collected through a questionnaire with a five-point Likert scale comprising twenty-one items and semi-structured interviews. The study involved 158 university students in the Mekong Delta of Vietnam. Quantitative data from the questionnaire were analyzed by using SPSS 20.0, and data from the interviews were analyzed according to themes. The survey results revealed that the students showed positive attitudes toward the effects of TH in EFL classrooms, especially reducing boredom (M=4.59), strengthening teacher-student rapport (M=4.53), decreasing sleepiness (M=4.47), promoting students’ cheerfulness (M=4.47), increasing students’ consciousness (M=4.46), and solving conflicts in classrooms (M=4.42). Additionally, non-majored students were appreciated for TH more than their counterparts. Moreover, students’ perceptions positively correlated with their gender. The interviews also showed that cultural factors affected the effectiveness of TH in EFL classes. EFL teachers are encouraged to use TH in their classes in order to foster its benefits. However, careful consideration should be taken before using TH in teaching different students with different learning styles or characteristics. Sat, 01 Jan 2022 00:00:00 GMT http://thuvien.nctu.edu.vn:8080/digital/handle/123456789/1115 2022-01-01T00:00:00Z http://thuvien.nctu.edu.vn:8080/digital/handle/123456789/1114 Title: Use of exploratory factor analysis for sustainability determination of fruit tree production: A case study in Hau Giang province, Vietnam Authors: Le, Thanh Phong; Vo, Quang Minh Abstract: The study aims to estimate components affecting the cultivation practices of fruit trees. The survey was conducted from February to May 2018 using data from 150 households in Hau Giang Province. The fruit trees surveyed included Green peel pomelo (Chau Thanh and Chau Thanh A Districts), Sanh orange (Nga Bay Town), Xoan orange (Phung Hiep District), Sugar mandarin (Phung Hiep and Long My Districts), and Cat Hoa Loc mango (Chau Thanh A District). Results showed that indicators related to soil fertility were still suitable for citrus tree and mango cultivation. The exploratory factor analysis employs five components: Land use, nutrient use, economic efficiency, orchard design, and labor use. Those components are related to three aspects of sustainable development such as ecology/environment (land use, nutrient use, and orchard design), economy (economic efficiency), and society (labor). The two most essential components were land use and nutrient use. Based on the five components explored, the recommendations for improving the effectiveness of fruit tree production toward sustainable cultivation are proposed. Sun, 01 Jan 2023 00:00:00 GMT http://thuvien.nctu.edu.vn:8080/digital/handle/123456789/1114 2023-01-01T00:00:00Z