This study deals with the impact of Vietnam bank size, loans, credit risk, and liquidity on Vietnam banks’ net interest margin, which are crucial for economic development. High profit margins result in a lower bad debt ratio due to timely loan collection and good liquidity. This study applies a panel data model to evaluate the relationship among bank size, loans, credit risk, liquidity, and marginal profitability, which are increasingly important in commercial bank growth. Data were collected from 2010 to 2022, and test methods were applied to select a good-fit model. Realizing that the factors that have a close correlation and affect the profit margin are 33.6% and 16.07%, 75.2%, 37.51%, 64.30%, and 41.11%, and R2 is 59.04%, respectively, this suggests that financial managers need to develop appropriate strategies and policies to adjust the factors that adversely affect commercial bank profitability.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

The competition for financial support among non-profit organizations (NPOs) has been intense for quite some time. It is crucial for these organizations to boost their competitive edge by gaining a deep understanding of donor behavior and fostering ongoing interactions with them. In today’s world, where convenience and efficiency are highly valued, factors such as the timing and location of donations can deter potential donors from contributing. Rigid and inconvenient donation methods can also hinder the donation process. As a result, this study aims to explore the role of convenience within the donation process, specifically investigating whether the convenience of online donation platforms provided by non-profit organizations significantly influences donors’ propensity to make contributions. This research differentiates the range of services offered by non-profit organizations and employs a questionnaire survey to examine the websites of the NPOs. A total of 466 valid responses were gathered. The empirical findings indicate that donors prioritize simplicity and speed in the online donation process. Additionally, donors prefer websites where they can easily locate necessary information and various details about the donation process, with relevant links that minimize time waste and complexity in navigating the website. The study also reveals that the convenience factor significantly influences donation behavior. Based on these insights, the study offers recommendations for non-profit organizations on how to provide donor-centric services by focusing on the aspects of convenience that donors value most in the donation process.

The cultivation of vegetables serves as a vital pillar in horticulture, offering an alternative avenue towards achieving economic sustainability. Unfortunately, farmers often lack adequate knowledge on optimizing resource utilization, which subsequently results in low productivity. Furthermore, there has been insufficient research conducted on the comparative profitability and efficient use of resources for pea cultivation. So, the present study was conducted to examine the profitability and resource use efficiency of conventional and organic pea production in Northwestern Himalayan state. Using the technique of purposive sampling, the districts and villages were selected based on the highest area. By using simple random sampling, a sample of 100 farmers was selected, out of which 50 were organic growers and 50 were inorganic growers, who were further categorized as marginal and small. The cost incurred was higher for the cultivation of inorganic vegetable crops, whereas returns and output-input ratio was higher in organic cultivation. The cultivation of peas revealed that the majority of inputs were being underutilized, and there was a need for proper reallocation of the resources, which would result in enhanced production. Further, major problems in the cultivation of vegetable crops were a high wage rate, a lack of organic certification, a shortage of skilled labour and a lack of technical knowledge.

Cucumber (Cucumis sativus L.) is a tropical vegetable and a source of vitamins such as K, C, and B. It is commonly grown and sold for daily consumption, but picking the right fruit size is more profitable. Therefore, a method for estimating the fruit weight is highly recommended. This paper aimed to determine the dimensions of cucumber fruit based on its usual harvesting size and to establish a model to show the relationship between fruit weight, fruit length, and fruit diameter. Cucumber was planted in the experimental field belonging to the Faculty of Agricultural Biosystems Engineering, Royal University of Agriculture, Phnom Penh, Cambodia, from January to June 2022. In the study, 48 market-size fruits were randomly selected from the plots to measure their weight, length, and diameter. The result shows that fruit length and fruit diameter had a positive relationship (P < 0.001; R = 0.70). Fruit weight was 3.38 fruit length × fruit diameter (P <0.001; R = 0.95). Nevertheless, L/D ratio negatively affected fruit weight, when it exceeded 3:1. Fruit weight was greater than 100 g when fruit diameter was over 4 cm and fruit length was over 10 cm. Therefore, when picking cucumber fruits, one must consider fruit length and diameter to be profitable. Further studies will focus on measuring cucumber fruit already available on the market to understand more about actual consumer preferences.