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This study develops and confirms a model that examines the relationship between Big Data Analytics Capabilities (BDAC), Blockchain Technology (BT), and Internationalization Process (IP). It also requires various efforts to explore how Dynamic Accounting Information System Capability (DAISC) mediates the interconnections between BDAC, BT, and IP. This study focuses on small and medium enterprises (SMEs) in Vietnam, which are widely recognized as crucial to the Vietnamese economy. The current research utilized the hypothetico-deductive method. The proposed model's hypothesized linkages were based on a comprehensive evaluation of relevant literature and investigations. The statistics database was created using a paper-and-pencil survey distributed to 612 accountants in SMEs in southern Vietnam utilizing the convenient and snowball sampling technique. A covariance-based structural equation modelling approach was used to assess the measurement and structural models in this research due to its ability to offer a strong foundation for analyzing intricate linkages within a research framework. The outcome confirmed the significant and positive relationships between BDAC, BT, and IP. Concurrently, these relationships were partially influenced by DAISC. The practitioners would greatly benefit from detailed insights on the findings, as they would provide guidance on how to identify and take advantage of the growth opportunities afforded by digital technology. Moreover, the observations could provide policymakers with new insights on necessary policy measures to support the application of digital technologies and encourage the implementation of a dynamic accounting information system, which could result in significant benefits in the future. [ABSTRACT FROM AUTHOR]

This study examined classroom performance evaluation of secondary teachers in Vietnam. Specially, it sought to determine the possibility of applying supervision into the evaluation for teaching development. Data were collected from interviews with 34 (n=34) participants: ten evaluators and 24 teachers in different school contexts: rural areas, towns, and cities. Data showed considerable impacts: (a) more favorableness on "evaluation conference" and "post-conference analysis" among stages, (b) the high appreciation on open discussions--being willing to share ideas co-existing differences in favorableness of feedback of strengths; and (c) being ready to give or receive appropriate feedback while keeping own ideas for a win-win strategy due to the barrier of the perceived power differential. Suggestions were on more emphasis on classroom performance--discussions before and after class classroom observation rather than inspecting teaching dossiers and on feasible strategies for teacher development--supervision should be referred--rather than executing the "bureaucratic" procedure. (Contains 1 table.)

The Hai Thach field is one of the biggest gas and condensate producing fields in Vietnam. Located in the Nam Con Son Basin, offshore southern Vietnam, the field consists of multiple, stacked reservoir units, for which petrophysical characterization is challenging and a site-adapted rock physics template (ARPT) was proposed to solve this task. As reported in many publications, rock physics templates (RPTs) have been successfully applied for the characterization of shallow unconsolidated and weakly cemented reservoirs with cementation of less than 5% like in the North Sea or some other sites. However, the construction of RPT is very site-dependent. In this study, an approach of rock physical modelling, named the adapted stiff sand model (ASSM), was proposed to construct a site-adapted RPT of V p /V s versus acoustic impedance (AI P) for characterizing the upper part of Middle Miocene Sand in the Nam Con Son Basin, which is a 3.5-km deep and strongly cemented gas sand with 10% up quartz-overgrowth and clayey cementation. A key point in this approach was the use of a modified Biot-Gassmann's equation and in situ well log data to calculate the dry moduli of reservoir rock frame. As a result, the elastic and petrophysical parameters of this upper MMS sand, named as MMF30, are well evaluated, i.e., AIp from 9000 to 11,000 m/s*g/cc, V p /V s from 1.65 to 1.8, porosity from 12 to 16%, and gas saturation from 50% up, which match well with the core data and were used further in a prestack elastic inversion of a seismic inline that could map well the multiple stacked gas zones of the study reservoir. The rock physical modelling approach in this study could help characterize successfully deep and highly-cemented clayey gas sands in the Nam Con Son Basin. • Multiple-stacked gas reservoir in Nam Con Son Basin, Vietnam. • A new rock physical model, named the adapted stiff sand model (ASSM). • Construction of a site-adapted rock physics template (ARPT). • Seismo-petrophysical characterization of a strongly cemented gas sand. [ABSTRACT FROM AUTHOR]