JOURNAL OF FINANCE AND BUSINESS ADMINISTRATION, NUM 29.T03_2023
1. Analysis on profitablity of public steel manufacturers on Vietnamese stock market
Nguyen Ngoc Quang, Nguyen Phi Long
Analysis of sales performance comprises a fundamental segment in enterprises financial analysis. The use of indicators such as ROI, ROA, ROE, ROS, EPS can help the evaluation of the economic profitability of capital, assets, costs in business activities. Vietnam's steel production joint stock companies have recently been affected by the world economic recession and the covid 19 epidemic, but the results of production and business activities tend to improve over the years 2019-2021. The author's article studies the profitability of 4 steel production joint stock companies listed on the Vietnamese stock market. Through analysis of the profitability of capital, assets, and costs, the authors make recommendations on solutions to improve financial capacity for these enterprises in the coming time.
2. Policy on taxes, fees implementing commitments to cut gas reduction, environmental protection of vietnam at COP260 conference
Tran Thi Ha
At the COP26 Conference, Vietnam and countries around the world made strong commitments to reduce emissions and protect the environment by committing together to bring net emissions to zero by 2050. This commitment poses a requirement for the addition of solutions the Government is implementing on reducing emissions and protecting the environment in Vietnam in the past time, including tax and fee solutions. The goal can be achieved on the basis of upgrading existing policies accordingly, and at the same time issuing new policies on carbon taxes and fees for emissions.
3. Solutions to enhance the importance of environmental audit in Vietnam
Nguyen Thi Minh Tam
Currently, environmental pollution, climate change, global warming... are common problems all over the world. In order to develop sustainably, reduce environmental risks, improve public health, and improve environmental governance at the enterprise level, it is necessary to have an environmental audit. In Vietnam, in the past years, environmental audit activities have been implemented synchronously, achieving many remarkable results. However, this activity is facing many difficulties and obstacles such as low awareness of state management agencies, society and business community about environmental auditing; the database system and legal documents on environment and environmental accounting are sketchy; limitations on the capacity of the State Audit of Vietnam in environmental auditing… Through the article, on a systematic basis the basic problems of environmental accounting; specifying the current state of environmental economics in Vietnam, the author proposes some solutions to increase the importance of environmental accounting for the purpose of sustainable development in our country in the coming time.
4. Business support policy creative business in Vietnam
Bui Van Bang, Luong Thu Thuy
In the context of increasingly strong globalization, countries around the world give priority to promoting innovative start-ups. For Vietnam, 2016 was chosen as the year of "Start-up Nation", which shows that the issue of entrepreneurship is receiving special attention from the State and society. One of the urgent issues to help innovative start-ups develop quickly and strongly in the current context is to develop, perfect and well implement policies to support innovative start-ups. Although there have been some initial successes, start-up activities in our country still face many difficulties, development is still not systematic. The article briefly introduces the policy of supporting innovative start-ups of the Party and State of Vietnam. On the basis of the achieved results and existing limitations, to propose solutions to promote innovative start-ups increasing in quantity and quality, contributing to helping creative startups in Vietnam. Nam will be more successful in the future.
5. Strengthening non-cash transactions through Van Lam state Treasury
Tran Thi Lua, Nguyen Thanh Binh
Along with the strong development of digital technology and electronic transactions - cashless transactions have been and will become an inevitable development trend towards the Government in the near future. To accomplish this, the Prime Minister has approved the Project on the development of non-cash payment in Vietnam in the period of 2021 – 2025 (the Project) with objectives and solutions implemented synchronously in all sectors and sectors of the economy. As a state budget management unit, with the function of controlling and paying state budget sources, the State Treasury in general and Van Lam State Treasury in particular have implemented the Project with minimum restrictions as well as no transactions arising in cash in the whole state budget system in 2025 and towards the Digital Treasury to 2030. The following article will assess the current situation of non-cash payment transactions at Van Lam Industrial Park in recent years, thereby proposing solutions to enhance non-cash payment transactions.
6. Problems with M&A activities in Vietnam now
Dao Thi Hong Xiem, Tran Thi Ly, Nguyen Thi Thuy Linh
M&A activities have been taking place very actively in the world market. For Vietnam, M&A activities have been conducted for more than 30 years and up to now, there have been many big deals done even though the legal framework is still incomplete. M&A is a complicated process for both buyers and sellers. However, from the perspective of the buyer, in order to have a successful M&A deal, the buyer must face a lot of challenges both before and after the deal is signed such as legal, financial, market… and the process of corporate restructuring after M&A. On the basis of analyzing possible problems for M&A activities in Vietnam, the article offers some solutions to help M&A enterprises have an overview and solve problems well when conducting commercial transactions.
7. Situation of Vietnam Agriculture’s digital transformation
Nguyen Thi Ngoc Anh
Digital transformation is an objective necessity in the 4.0 technology era. Digital transformation has brought a lot of benefits to society. The agricultural field applying digital technology has significantly changed the way of farming, distribution, consumption, etc., helping to increase productivity and bring more added values. Over the past time, Vietnam's agricultural sector has implemented digital transformation and obtained some positive results, but there are still many limitations. The article focuses on analyzing the benefits and status of the digital transformation of Vietnam's agricultural sector over the past time. From there, a number of solutions are proposed to improve the efficiency of digital transformation of the agricultural sector in the current period.
8. Money policy management of the State bank in 2022 and some recommendations
Nguyen Dac Hung, Hoang Nguyen Khai
In 2022, the world will experience unusual developments, which will have a great impact on the Vietnamese economy. In such conditions, monetary policy management is strictly and flexibly implemented, banking activities proactively respond to situations, making an important contribution to achieving socio-economic development goals. year 2022. The State Bank of Vietnam has actively managed to increase key interest rates, widen the exchange rate band, increase foreign currency sales, adjust credit limits and use a number of other tools. However, in practice, there are also some inadequacies in operating monetary policy to achieve macroeconomic goals. The article focuses on clarifying these contents and making recommendations.
9. The situation of ocean economic development in Vietnam
Vu Ngoc Loan, Hoang Thi Mau, Trinh Trong Minh,
Nguyen Van Diem, Do thi Lan
Vietnam has huge advantages and potentialities for sustainable development of the ocean economy which is consist of several industries, including marine resources exploitation, tourism, marine services, logistics as well as new industries such as renewable energy, etc. The ocean economy has got many achievements which has contributed to the social - economic development of Vietnam. However, the process of ocean economic development remains a number of drawbacks. There are several reasons leading to those limitations such as: the lack of awareness of the role and position of the ocean economy, the shortage of focusing on the connection between the parts of ocean economy as well as the coastal areas and the whole ocean economic zones in formulating and implementing policies for ocean economy development. These lead to the inadequacies of the planning, investment, management as well as policies to develop the ocean economy in Vietnam. The system of policies and laws to develop the ocean economy is still not synchronized. Moreover, the promotion mechanisms and policies do not appeal for all economic sectors to contribute to the growth of the ocean economy. Applying plenty of methods which are consist of synthesis, practical research, actual research, this article has organized, discovered the drawbacks, and proposed some recommendations for Vietnam's ocean economic development.
10. International experience on management of customers and official officers and lessons for Vietnam
Vu Duc Thang, Dao Van Tu, Nguyen Trong Nghia
Effective management of civil servants and public employees, improving the quality of public service is the goal of each country. This contributes to the development of the country. In developed countries, the management of civil servants and public employees is very modern, efficient and effective. The article presents the experience of civil servant management of some developed countries in the world, including the US, UK, France, and Japan. On that basis, some lessons are given for Vietnam to improve the efficiency of the management of civil servants and public employees.
