JOURNAL OF FINANCE AND BUSINESS ADMINISTRATION, NUM 25.T03_2022
1. Research of factors affecting the reliability of corporate financial statements in Thai Binh province
Nguyen Ngoc Quang, Nguyen Phi Long, Nguyen Hoang Son
The article aims to study and determine the influence of factors on the reliability of financial statements in enterprises in Thai Binh province. The study was conducted using quantitative methods, combined with the reliability scale Cronbach's Alpha, EFA analysis and regression analysis. The authors have surveyed 300 accounting experts and managers working in enterprises in Thai Binh province. Research results show that 4 factors positively affect the reliability of financial statements in enterprises, in which, pressure from tax authorities and local inspectors has the strongest impact (β¬ = 0.680), legal regulations on accounting (β = 0.330), followed by qualifications of staff. accountants, finance (β = 0.140), finally, the purpose factor, the point of view from business managers in business activities (β = 0.126).
2. Change management of enterprises – necessary trend in technology age 4.0
Nguyen Trong Nghia
Sustainable development organizations and businesses are organizations that always manage change effectively, always adapt well to changes in the environment. In the 21st century, with the rapid development of information technology, smart devices, artificial intelligence, etc., the operating environment changes rapidly, competition is getting stronger and stronger all over the world. . That forces managers to move towards change. The article points out the meaning and necessity of change management; the process of change according to the S-shaped growth chart (called the Sigmoid curve); Analyze real-world examples of change management.
3. Digital economic development financial policy in Vietnam
Pham Tien Dat, Nguyen Van Nghia
The strong development of the digital economy over the past time has made a positive contribution to the development of the country. In 2020, Vietnamese architects will account for 5.2% of GDP and achieve the highest growth rate in Southeast Asia, and at the same time create positive changes in all aspects of socio-economic life. The financial policy system (CSTC) for the development of architects has been initially built, contributing to promoting businesses as well as controlling related activities. However, the financial policy for the development of architects in Vietnam still has some shortcomings such as the low level of budget spending on information technology (IT) infrastructure, tax and credit incentives for businesses. operating in the field of IT and controlling e-commerce taxes still have many shortcomings. In order to achieve the goals of architectural development, in the coming time, Vietnam needs to focus on a number of unified and synchronous solutions.
4. Farm economic development in Van Lam district, Hung Yen province – reality and measures
Nguyen Thi Ngat, Nguyen Thi Bich Anh
The article focuses on analyzing the current situation of farm economic development in Van Lam district under 4 aspects: number and type of farms, factors of resources for farm development, production linkages and consumption markets of farmers. The assessment of the current situation to identify the limitations,exist and from there come up with solutions to develop the farm economy in the district more stable and sustainable.
5. Difficulty and development solutions logistics services agricultural products in Vietnam today
Trinh Thi Hong Thai, Tran Thi Thanh Huyen
The logistics industry plays an increasingly important role in the entire operation of society, especially in the production, circulation and distribution of products and services. Logistics service for agricultural products is a large service sub-sector in the logistics supply chain. When it comes to Vietnam, we can be proud that agricultural production and agricultural products are a strength, both domestic consumption and export are very large. But in parallel with the advantages of climate and land, our country's agriculture still faces difficulties in production and transportation. Is the situation of agricultural products that need to be rescued often hen the season is good is one of the problems that need to be solved? The article analyzes the current situation of Vietnam's logistics industry in general and logistics serving agricultural products in particular. Give some difficulties of Logistics activities serving agricultural products in Vietnam today. And propose some solutions to develop Logistics for agricultural products in Vietnam, contributing to improve the value of Vietnamese agricultural products.
6. Affections of foreign direct investment to international balance of payments in Vietnam
Nguyen Thi Thuy Linh
The purpose of this article aims to intensively analyze the affections of foreign direct investment in Vietnam recently. From 2018 - 2021, FDI in Vietnam was made a constant progress, bringing both positive and negative effects to International balance of payments in Vietnam. Those significant positive influences can be listed such as improving financial accounting balances and contributing to export values. On the contrary, there're two negative effects, improving import values and increasingly transferring profits abroad. Therefore, this article will draw up some effective solutions which could restrict the negative influences of FDI to international balance of payments in Vietnam.
7. Impact of labor code to employers and employees in the configuration of covid-19 pandemic
Bui Van Bang, Nguyen Thi Hong Thuy, Doan Thi Hue, Nguyen Anh Tuan
The outbreak of the Covid-19 pandemic has been seriously threatening human life, health and the country's socio-economic development. The government's strong application of social distancing measures has caused the labor, employment and unemployment situation to show signs of being severely negatively affected, tens of thousands of businesses have suspended business or been dissolved because of the epidemic, the situation of termination of labor contracts during the time of the epidemic is still progressing in an unpredictable direction. In this article, the author analyzes the impacts and influences of the Labor Code in 2019 on employers and employees in the context of the Covid-19 pandemic, mentioning a number of inadequacies and limitations. The mechanism causes many difficulties for employers and employees when implementing the provisions of the Code and makes a number of recommendations to improve the labor law.
8. Factors affecting the physical fitness of students at the University of Finance and Business Administration
Vu Dang Dung, Dang Hoai Nam
University of Finance and Business Administration (UFBA) is a prestigious and long-standing educational institution. In addition to equipping the professional competency for the students, the university’s curriculum also pays significant attention to improving the learners’ health. However, the physical foundation of the undergraduates does not seem to be in an acceptable standard. As a result, it is necessary and urgent for the educators to evaluate the current situation, analysis of influencing factorsand then seek solutions for enhancing the physical strength of students at UFBA, which insightfully supports the purpose of a comprehensive training of the college.
9. Application of scientific-technology progression to guarantee the sustainable development of SMEs Vietnam
Nguyen Van Phuc
Small and medium-sized enterprises play a very important position in the Vietnamese economy. In the new context of industrialization and as the scientific and technological revolution continues to take place at an unprecedentedly rapid pace on a global scale, dominating the entire socio-economic development, Vietnamese small and medium enterprises must spend more efforts to accelerate the application of scientific and technological advances, improve technological capacity to improve their competitiveness and integrate internationally. far more effectively. It is the way to ensure their sustainable development. In this process, the State needs to support by creating a friendly environment for innovative and creative activities, and at the same time have certain direct support for these activities.
10. Effective school-enterprise linkage model in logistics human resource training
Le Duc Tho
The article introduces a number of linkage models in logistics human resource training such as the model of Ton Duc Thang University, the Open University of Ho Chi Minh City, the University of Transport and the model associated with Aus4Skills. However, the link between school - enterprises in logistics human resource training is still small and not really effective. From there, propose some solutions to strengthen the link between school - enterprises in training logistics human resources in Vietnam.
