Non-performing loans (NPLs) serve as a key indicator of a bank’s financial strength, risk management, and operational efficiency. Effective management of NPLs is essential for maintaining long-term sustainability, ensuring regulatory compliance, and preserving customer trust. This study examined the factors influencing NPLs, measured by the NPLs ratio (NPLR), using data from 30 commercial banks in Vietnam over the period of 2017–2023. Descriptive statistics were employed to assess the overall performance of the banks, while the fixed effects model (FEM) was used to identify the key determinants of the NPLs. The findings revealed that factors such as credit growth, customer deposits, and bank assets saw substantial increases, although growth was significantly impacted by the Covid-19 pandemic. It was observed that a higher return on equity (ROE) and operating costs were associated with lower NPLs, while rising NPLs from the previous year, a larger bank size, and higher loan-to-asset ratios contributed to higher NPLs. These results provide important insights for banks on how to manage NPLs effectively. It is recommended that banks conduct thorough credit assessments, better manage operation costs, maintain strong profitability, and carefully manage existing loan portfolios to ensure the NPL ratio is within the permissible threshold.
This study investigates the determinants of sustainability accounting implementation in the Vietnamese garment firms, using survey data from 345 respondents and analysed through multiple regression techniques. The study found that accountant competence (ACC), leadership competence and commitment (LDC), information technology capability (ITC), corporate sustainability culture (CUL), stakeholder pressure (SUP), and regulatory pressure (REG) have a positive impact on the adoption of sustainability accounting practices, with accountant’ competence being most. This study contributes to the sustainability accounting literature by providing empirical evidence from an export-oriented labour-intensive industry in an emerging economy, integrating various determinants into a single framework. The findings offer practical guidance for managers and policymakers to enhance sustainable governance in the sector.
This paper presents an efficient pattern synthesis approach for multiple concentric circular arrays (MCCA) by integrating Zernike polynomial expansion with the stochastic gradient descent optimizer (ADAM). Specifically, we exploit the orthogonality of Zernike polynomials on the unit disk to represent the excitation vector using a compact set of polynomial coefficients, significantly reducing the problem dimensionality. The gradient of a multi-objective cost function that enforces a flat-top beam and deep null placement is derived in closed form and projected into the polynomial domain. The proposed method is benchmarked against a conventional Adam optimizer and a semidefinite relaxation (SDR) approach. Simulation results demonstrate that the Zernike-based method achieves comparable synthesis quality with substantially lower computational cost and faster convergence.
Psychological distress is a risk factor for internet addiction, yet mechanisms linking distress to the addiction, particularly through self-esteem, remain underexplored. Integrating Problematic Internet Use (PIU) theory and Scar theory, this two-wave study examined how depression and anxiety were differentially associated with internet addiction, with self-esteem as a mediator in 218 Vietnamese adolescents (Mage 13.3, SD = 0.82; 49.5
In this paper, by using the spectral theory of functions and properties of evolution semigroups, we establish conditions on the existence, and uniqueness of asymptotic 1-periodic solutions to a class of abstract differential equations with infinite delay of the form \begin{equation*} \frac{d u(t)}{d t}=A u(t)+L(u_t)+f(t) \end{equation*} where $A$ is the generator of a strongly continuous semigroup of linear operators, $L$ is a bounded linear operator from a phase space $\mathscr{B}$ to a Banach space $X$, $u_t$ is an element of $\mathscr{B}$ which is defined as $u_t(\theta)=u(t+\theta)$ for $\theta \leq 0$ and $f$ is asymptotic 1-periodic in the sense that $\lim\limits_{t \rightarrow \infty}(f(t+1)-$ $f(t))=0$. A Lotka-Volterra model with diffusion and infinite delay is considered to illustrate our results.
