Variable	Category	Observation	Percent (%)
All sample		330	100
Industry	Service	143	43.33
	Manufacturing	187	56.67
Firm size	Small firms	201	60.91
	Larger firms	129	39.09
Ownership	Foreign owner	52	15.76
	Government owner	14	4.24
	Other	264	80.00
R&D expenditure	0 VND	297	90.00
	<50 million VND	4	1.21
	51-200 million VND	15	4.55
	200-500 million VND	9	2.73
	500-1000 million VND	1	0.30
	>1000 million VND	4	1.21
Training	Yes	86	26.06
	No	244	73.94