The scarcity of the insulators that are required for refrigeration has made it necessary to use locally available materials that can achieve the desired refrigeration. This work presents the performance evaluation of a refrigerator utilizing a locally available material, which is wood particles that have been converted to particle board, as one of its insulators. A vapor compression refrigeration system was designed and fabricated to chill and preserve agricultural products, which are eggs, yogurt, and tomatoes. The various temperatures at which the agricultural products became chilled were compared with their theoretical preservation temperatures obtainable in literature, thereby evaluating the performance of the refrigerator. The temperature of 11 ℃, which was recorded for the egg in the present experiment, is lower than the theoretical preservation temperatures of 18 ℃ to 21 ℃ for an egg. The temperature of 7 ℃, which was recorded for the yogurt, is approximately equal to its theoretical preservation temperature of 5 ℃. The temperature of 8 ℃, which was recorded for the tomato, is lower than the theoretical preservation temperatures of 7 ℃ to 10 ℃ of tomato. This work has revealed that wood particles have the potential to achieve refrigeration, as well as chill and preserve agricultural products.

Agriculture is an industry that plays an essential role in economic development towards eliminating poverty issues, but foreign direct investment (FDI) inflows to this sector remain modest in Vietnam. This study analyzed the determinants of foreign direct investment in the agricultural sector into the Southern Key Economic Zone (KEZ) of Vietnam, which is considered the foreign direct investment magnet of Vietnam, but its FDI inflows into the agricultural sector have been consistently low, and has shown a downward trend in recent years. The study was based on a sample of 129 foreign investors of a total of 164 multinational enterprises (MNEs) in the agricultural sector, including representatives of the Board of Directors and representatives at the department level. The Partial Least Squares Structural Equation modeling (PLS-SEM) approach was used to test the hypotheses. Findings indicated that FDI attraction policies have the strongest impact on FDI inflows. This was followed by infrastructure, regional agriculture policies, public service quality, natural conditions, and human resources. This study suggests policy recommendations to improve foreign direct investment inflows into the agricultural sector of the Southern Key Economic Zone (KEZ) of Vietnam.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

In the governance mechanism of how to develop agricultural cooperatives in rural revitalization, incentive mechanisms are the most important part. The village work team mobilizes the supervisory initiative of employees through a good incentive mechanism, combining their goals with the organizational goals, and promoting the development of the team. Based on the theory of herd effect and the motivation mechanism of "Zhizhi Shuangfu", combined with case analysis, this article points out the problems of single incentive form, insufficient attraction of incentive methods, and insufficient skill training for members in the incentive mechanism of YS Agricultural Products Professional Cooperative. In response to these issues, corresponding improvement suggestions were proposed: developing multiple incentive mechanisms, establishing special reward mechanisms, and strengthening technical training for cooperative members.