JOURNAL OF FINANCE AND BUSINESS ADMINISTRATION, NUM 26.T06_2022

1. Impacts of the new generation of free trade agreements on Vietnam insurance markets and policy recommendations

Tran Thi Ha, Pham Van Hung

Economic integration through participation in new-generation Free Trade Agreements (FTAs) is becoming a popular trend because of its broader and more comprehensive commitments than traditional FTAs. Vietnam has now signed 3 new generation FTAs (EVFTA, CPTPP, RCEP) and  these  agreements  promote  the  development  and  integration  of  the  economy,  including  the insurance  market,  such  as  increasing  the  ability  to  expand  the  market.  school;  improve competitiveness, financial capacity, governance, quality of human resources of enterprises, increase ability  to  mobilize  international  capital,  attract  capital  and  diversify  insurance  market.  Besides opportunities, these Agreements also pose challenges when the scale of insurance centers is small and unsustainable development. In order to make good use of opportunities and limit challenges from the implementation of new generation FTAs towards the sustainable development of Vietnam's insurance market, it is necessary to have a system of synchronous solutions from both government agencies. water and insurance enterprises (insurance enterprises).

2. Understanding  e-learning:  exploring  roles  and development trends globally and in Vietnamn

Nguyen Thi Lien Huong, Dao Hieu Trang, Ta Ha Hieu, Nguyen Nguyet Linh

Covid-19 acted as a lever that enables digital transformation in the education and training field to speed up. Almost all schools globally chose the e-learning method as a coping method and the only solution to continue teaching and learning in the context of the ever-changing Covid-19 pandemic. Getting in line with the world, Vietnam also applied this e-learning method as  a  compulsory  during  our  social  distancing  period  for  all  pupils  and  students  of  all  levels throughout the last 2 years. In view of the new normal call, the question of whether to continue e-learning  either  100%  or  in  blended  mode  becomes  a  critical  question  for  both  education institutions and learners. There is a need for research studies to explore e-learning, its roles, and trends in the world and in Vietnam, in a systematic and comprehensive manner to come up with effective recommendations for related parties.

3. Research on factors affecting school selection of students at University of Finance and Business Administration

Duong Thi Trang

Competition in higher education is becoming more and more intense, it’s due to the increase  in  number  of  universities,  whereas  the  demand  for  higher  education  by  high  school students has decreased. Therefore, all universities make every efforts to attract learners. To find out what factors affecting the course 8th students chose the University of Finance and Business Administration, the author carried out a research using linear regression method with a sample size of 180 students, together with being supported by SPSS software. The results showed that the 3  factors  affecting  the  decision  to  choose  a  university  for  course  8th  students  are  (ranked  in descending order): Brand, personal characteristics, and advice.

4. The role of soft skills training for Vietnam students in the current period

Nguyen Thi Thuy, Do Thi Huyen Thanh

Soft  skills  are  becoming  more  and  more  important  and  necessary  for  everyone, especially for Vietnamese students in the current period. Soft skills training activities for students in recent years have been and are being paid attention by a number of universities, focusing on well implementation. However, there are still some universities that have not really paid much attention and invested in this activity, in which part of the reason is the awareness of the role of soft skills training for students. The article focuses on analyzing the role of soft skills training for students  and  points  out  some  solutions  to  improve  the  effectiveness  of  soft  skills  training  for students in the current period.

5. International  experience  on  policies  for  romotioning nvestment  of  financial  resources  for  environmental protection and ecommendations for Vietnam

Nguyen Trong Nghia, Dao Van Tu

Along with the development of the economy, environmental problems are becoming more and more serious and difficult to control and the national budget is limited. environment is a trend in many countries around the world, and is a lesson for Vietnam. This article studies the experiences of some countries in the world on the main savhs promoting investment of financial resources  for  environmental  protection  such  as  China,  Bangladesh,  Indonesia,  European countries, and Thailand from which to draw a conclusion. number of lessons for Vietnam.

6. Organization of application of cost and cost information for decision-making  in  garment  enterprises  in  Hung  Yen province – current situation and solutions

Doan Thi Hong Thinh

Accounting organizations managing costs and product prices are issues that have not been focused in the vast majority of Vietnamese enterprises. In Hung Yen, the number of garment manufacturers is relatively large. The organization of the application of cost and cost information for decision making helps  garment enterprises have methods to determine costs, control costs effectively. The article mentions the situation of organizing  the application of cost information, cost for decision making and complete solutions in garment enterprises in Hung Yen province to serve cost management.

7. Fostering the online autonomy of English learners

Trieu Thi Trang, Tran Thi Thu Trang

Quality improvement on the education and training to meet students’ needs for the development and integration with the world is the main challenge of the universities in Vietnam, especially  through  learning  online.  Therefore,  new  teaching  methods  are  always  concerned. Additionally, students are at present not to be taught but to be given opportunities to discover knowledge. How to help them promote their self-learning ability, autonomy and creativity is not a simple task. The recent studies have shown that the students’ learning acquisition is enhanced together with the application of active and modern teaching methods. As a result, the study of new teaching methods helping students be active and creative in learning is really essential. The study focuses on the following matters: Overview of active teaching methods, the autonomy of English learners through learning online, and the conclusion.

8. Lucking  foreign  investment  in  Vietnam  oppotunity  and challenge

Kim Thi Hanh, Duong Cong Quang

Foreign  direct  investment  (FDI)  is  increasingly  playing  an  important  role  in Vietnam's economic development, promoting economic growth and creating jobs for millions of workers.  Over  the  past  time,  international  investment  capital  flows  have  fluctuated  sharply, disrupting the global supply chain, making it difficult to recover due to the heavy impact of the Covid-19 pandemic, as well as conflicts and trade tensions. Trade between major countries is increasing day by day. Many multinational corporations of major economies such as the US, EU, Japan... have been planning to leave China. This is also an opportunity for Vietnam and other countries to welcome the wave of foreign direct investment (FDI). Therefore, it is necessary to identify the opportunities and challenges facing Vietnam, thereby proposing some solutions for Vietnam to effectively attract quality and meaningful FDI inflows after the Covid-19 pandemic. important significance for Vietnam's economy in the new period.

9. Some  obstacles  and  orientations  when  implementing  the administrative accounting regime according to Circular no. 107/2017/TT-BTC

Tran Thi Lua, Nguyen Thi Hai

Circular No. 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance, guiding the establishment of the professional administrative accounting regime has fundamentally changed Decision No. 19/2006/QD-BTC dated March 30, 2006 and Circular No. 185/2010/TT-BTC dated November 15, 2010. Accordingly, the Circular has provided very specific and detailed guidance at all stages of the accounting cycle from the organization performing the accounting work,  from  making  documents,  accounts  used,  accounting  methods  to  the  financial  reporting system, finalization report. It can be said that this change has shown a strong breakthrough in accounting in general as well as accounting at professional administrative units in particular. However, in the process of implementation from 2018 to now, it is difficult to avoid limitations and obstacles in accounting. The article below aims to show the advantages as well as difficulties and obstacles when implementing the administrative accounting regime, career at the units as well as the direction of correction to be able to match the current reality.