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This paper describes how the social capital of rice farmers of the Mekong Delta of Vietnam, as manifested in the tradition of collective farming practice, has changed. Collective rice farming persisted for decades, irrespective of critical events that challenged its continuation, due to two key factors: the high need for collective farming to ensure subsistence, and the availability of a closely knit social network that facilitated the exchange of labor. Despite its longevity, the practice of collective farming, particularly in terms of labor exchange and mutual aid in farming activities, has not been maintained under current agrarian reforms. Land reform, increased mechanization, and shortened crop cycles leading to labor shortages have all resulted in individualized rice farming, making mobilization for spontaneous collective action at the community level challenging.

The introduction of performance based tariff regulations, and higher media and political pressure have increased the need for well-performed asset management in the operation and planning of electrical distribution systems. In this paper quantitative reliability assessment methods are proposed as a tool to meet these new incentives. Electrical distribution systems have compared to other technical systems several special characteristics which are important to take into consideration when introducing reliability analysis methods. Moreover, the paper gives a brief discussion on the effects and the importance of customer participation in improving system reliability by providing additional system operating reserve from the market perspective. Finally, the paper discusses the reliability analysis with the reliability test systems, and stresses the usefulness of generally known test systems for such assessments. The ideas of future work on development of these test systems to address the changing power systems are presented. ; QC 20110708

The main purpose of this paper is to find and evaluate the impact of unexpected factors and institutional factors that affect the implementation of management accounting techniques in medium-sized manufacturing enterprises of Vietnam. Mixed methods were combined in this study: specifically, qualitative research methods were used based on previous studies as well as background theory was used to build factors in the research model. The quantitative method used data based on surveying 129 small and medium business owners in Vietnam using SPSS 2020 software to test a multivariable linear regression model. The results show that there are three factors affecting the implementation of management accounting techniques in medium-sized manufacturing enterprises in Vietnam in the following order: (1) Viewpoints of business owners, (2) Advanced technology, and (3) Mimicry. Based on this research result, medium-sized manufacturing business owners, as well as macroeconomic managers, will have solutions to further develop management accounting techniques in medium-sized manufacturing enterprises of Vietnam.