RSU Journals 3.0 (Rangsit University)
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Digital Marketing Context: The lmpact of Black Swan's 7P Marketing Mix on Customer Satisfaction Across Consumer Segments
No full textBlack Swan Cake stands as a premier brand within China's cake industry. This study, grounded
in the 7P theory and digital marketing frameworks, examines how the product positioning of the
high-end brand ‘Black Swan’ influences satisfaction levels across distinct consumer segments.A
questionnaire survey was conducted among customers with prior purchasing experience of ‘Black
Swan’ products. Data analysis was conducted using SPSS 27.0. Findings indicate that all 7P elements
exert a significant positive influence on customer satisfaction. Significant variations in satisfaction
levels were observed across different consumer segments.The research clarifies the mechanisms
influencing Black Swan customer satisfaction and identifies distinct consumption preferences among
different groups. It provides actionable recommendations for the enterprise and offers valuable insights
for comparable brands
Data and Techniques Used in Consumer Credit Rating Model
No full textThe consumer credit rating models play a vital role in the financial industry helping organizations to make decisions on providing a loan and managing credit risk. The current paper of systematic review will try to consolidate the existing knowledge about data and techniques used within consumer credit rating models as well as give an overview of the present state of research and offer some suggestions on potential areas of future exploration
The Relationship Between Firm Characteristics and Tax Debt : Evidence from Small and Medium Enterprises (SMEs) in Hanoi
No full textThis study investigates the relationship between firm-specific characteristics and tax debt among small and medium-sized enterprises (SMEs) in Hanoi, Vietnam, during 2022-2024. Employing Exploratory Factor Analysis and multiple linear regression on 285 valid responses from SMEs managers and accountants, the research identifies seven critical determinants influencing tax debt: firm size, corporate governance quality, asset structure, industry sector, debt level, psychological factors, and business performance. The validated model demonstrates robust explanatory power, with firm size emerging as the predominant determinant, followed by corporate governance quality. The findings reveal strong alignment between managerial perceptions and actual tax debt outcomes, indicating that resource constraints and structural limitations - rather than awareness deficits - constitute primary compliance barriers. The research extends firm characteristic theories from tax avoidance to tax debt phenomena in transitional economies, validating the Theory of Planned Behavior and liquidity constraint theories within the SMEs context. Practically, the study suggests differentiated compliance support mechanisms, capacity-building interventions targeting governance competencies, and sector-specific approaches rather than awareness campaigns, contributing evidence-based insights for tax policy formulation in emerging economies
Factors Affecting the Effectiveness of Accounting Work under the Context of Applying Accounting Software at SMEs in Hanoi
No full textThis research focuses on the factors affecting the effectiveness of accounting work through software application at small and medium enterprises (SMEs) in Hanoi City. In the context of digital transformation, firms invest in technology but many do not fully exploit the software functions, leading to low accounting work efficiency. This study collected data through an online questionnaire via Google Forms to accountants department in Hanoi and analyzed quantitatively using the SPSS software. This research identified four factors significantly impacting the effectiveness of the accounting work, including user awareness and skills, manager support, software functions, and cost of software. Among these, user awareness and skills were the strongest influencing factor, confirming the decisive role of the human capacity. Manager support is also a crucial foundation, while cost of software has a negative relationship with effectiveness. Conversely, support from the software provider was not statistically significant in the model. This suggests that support quality may be inconsistent, affecting user trust levels. The study recommends that businesses prioritize investment in personnel training and secure commitment from leadership to optimize the use of accounting software
The Impact of Accounting Conservatism on the Market Value of Construction and Building Materials Listed Companies in Vietnam
No full textThis study examines the relationship between accounting conservatism and firm market value in Vietnam’s listed construction and building materials sector. Using balanced panel data from 62 firms listed on the Ho Chi Minh City (HOSE) and Hanoi (HNX) stock e xchanges over the period 2020–2024, the study applies the Feasible Generalised Least Squares (FGLS) model to address heteroskedasticity and autocorrelation issues. The empirical results reveal that accounting conservatism has a statistically significant negative impact on firm value, indicating that higher levels of conservatism are associated with lower Tobin's Q. In contrast, leverage, audit quality, and female board representation exert a positive influence on market valuation, while other control variables show no significant effects. Overall, the findings suggest that excessive accounting conservatism may constrain market valuation, whereas strong corporate governance mechanisms and effective financial structures enhance firm value. Based on the results, the study provides practical implications and policy recommendations for managers and policymakers to enhance the market performance of construction and building materials firms in emerging markets, such as Vietnam
A Study of Space, Time, Visual, and Audio in the Magical Realist Cinema of Apichatpong Weerasethakul
No full textThis reseach aims to investigate how space, time, visual, and audio operate as key aesthetic and perceptual elements in Apichatpong Weerasethakul’s magical realist cinema. Through qualitative textual and formal analysis, this research examines three representative films, including Tropical Malady (2004), Uncle Boonmee Who Can Recall His Past Lives (2010), and Memoria (2021). The research objectives were to identify key space and time patterns in Apichatpong Weerasethakul’s magical realist cinema, and to analyze the role of visual and audio elements in constructing dream-like perception within a magical realist aesthetic. The findings indicate that Apichatpong’s magical realism functions narrative mode but as a sensory and audiovisual strategy of perception. Through the integration of space, time, visual, and sound, his cinema constructs a perceptual experience rooted in everyday reality rather than explicit fantasy, contributing to discussions of magical realist cinema and sensory aesthetics in Southeast Asian contemporary film
Impact of Green Brand Image on Consumer Purchase Intention -- Customer Trust as a Mediating Variable
No full textThis paper aims to examine the impact of green brand image on consumers’ purchase intention. Green brand image is divided into five dimensions:green product image, green corporate image, green humanized image, green symbolic image, and green functional image—and customer trust is introduced as a mediating variable to explore its relationships with consumers’ purchase intention and customer trust. Drawing on the Theory of Planned Behavior, Consumer Perception Theory, and Trust Theory, this study constructs a theoretical model of “green brand image–customer trust–consumers’ purchase intention.” Taking the electronic technology industry as the research context, data were collected through questionnaire surveys and analyzed empirically. The results show that green brand image and its five dimensions all have a significant positive effect on consumers’ purchase intention, and that customer trust plays a mediating role between green brand image and consumers’ purchase intention.