JOURNAL OF FINANCE AND BUSINESS ADMINISTRATION, NUM 30.T06_2023

1. Impact  of  recruitment  &  selection  and  training  & development on in-role green behavior and extra-role green behavior

Nguyen Thi Lien Huong, Ha Nguyen Ngoc Linh

This study was conducted with the aim of examining the impact of recruitment & selection and training & development on in-role green behaviour and extra-role green behavior. With  382  respónes  and  using  SPSS  and  AMOS  analysis  tools  to  verify  the  relationship  from independent variable to dependent variable. Research results show that recruitment & training have a direct impact on both in-role green behavior and extra-role green behavior. Meanwhile, training & development showed no evidence of an effect on the two dependent variables. temming from the results obtained, the authors propose a few recommendations for businesses in Vietnam.

2. Theoretical  basis  on  assurance  of  the  impact  of personal  income  tax  on  equality  security  in  income distribution

Do Duc Minh, Nguyen Thi Ngoc Thanh

Personal income tax has an important objective to regulate an individual’s income, contributing to ensuring a fair and equitable distribution of income. It is necessary to assess the policy impact  to  see  the results  of  personal  income  tax in  practice.  The  results  of  the impact assessment of personal income tax help policy-making agencies to take measures to adjust and supplement policies, making the policy achieve its intended goals.  The following articles were distilled during the research process of ministerial-level project 2023: “Assessment  of  the  impact  of  personal  income  tax  on  ensuring  equity  in  income  distribution  in Vietnam”, focuses on analyzing and clarifying the theoretical basis for assessing the impact of income tax. individuals to ensure fairness in the distribution of income.

3.  Some currently indicators to assess openness of state budget in Vietnam

Nguyen Thi Bich Diep,  Le Thi Thu Ha

Openness of state budget is an important content that needs to be implemented in a substantive  way  to  improve  the  efficiency  of  the  management  and  use  of  the  state  budget  in particular, and to improve the efficiency of state management in general. This is also an issue that our Party and State have paid great attention and have been looking for solutions to implement effectively in recent years. To find useful solutions, the first necessary is to analyze and evaluate the current status of this activity. Using quantitative indicators is necessary in this process. The following article is distilled in the process of researching the ministerial-level topic in 2023 "Assessment of the level of openness, transparency and accountability of the state budget in Vietnam today" will focus on clarifying a number of indicators which used in assessing the level of openness of the state budget in Vietnam, thereby making some recommendations in the process of using those indicators.

4. Situation  of  private  economic  group  development policy in Vietnam

Vu Ngoc Loan, Bui Duy Thai, Le Hong Phong

The policy of economic group development from the perspective of state management helps to form and develop private economic groups, creating conditions for economic groups to be established and develop. The policies of the State on developing private economic groups are very diverse and varied, which have influence on private economic groups in several aspects. The objective of  this  study  is  to  assess  the  current  policy  situation,  identify  the  issues  raised,  and  then  make recommendations for the development policy of private economic groups. The main methods applied in this study consist of synthesis, analysis, statistics, and comparison through secondary data. In this study, the assessment of the current situation of policies on the private economic group development is implemented by three groups of policies, including: (1) Group of policies on freedom of business, level  of  business  freedom;  (2)  Group  of  policies  on  market  entry,  form  of  association,  model  of organization, management, and supervision of private economic groups and (3) Group of policies on support for the development of private economic groups. By means of these evaluations, the study has pointed out limitations and given recommendations.

5. Some updates of business valuation standard

Tran Dinh Thang

According to the errors of the valuation activities in recent years, the Ministry of Finance  pointed  out  that  the  main  cause  of  these  errors  was  mainly  due  to  the  fact  that  the valuation enterprises have not complied with the provisions of law, especially it’s the timely update of  new  regulations.  On  that  basis,  the  Ministry  of  Finance  requires  valuation  enterprises  to regularly  update,  strictly  and  fully  comply  with  the  provisions  of  the  law,  first  of  all,  it’s compliance with Vietnam valuation standards system in valuation process. This article is intended to help those who are operating in the field of valuation to avoid errors in the business valuation process on the basis of analysis and comparison to point out the basic changes of the Valuation Standard no. 12 latest issued by the Ministry of Finance.

6. National  digital  transformation  and  requirments  of Vietnamese students’ digital capabilities today

Nguyen Thi Thuy

The  world  is  entering  the  era  of  digital  transformation,  in  which  digital  human resources are identified as one of the important factors that determine the success of national digital  transformation.  Enhancing  the  digital  capacity  of  people  in  general  and  students  in particular  will  help  them  be  able  to  adapt  and  master  technology  in  the  country's  digital transformation process. With digital capabilities, students will have many opportunities to achieve success in learning, research and career development in the future. To meet the national goal of digital  transformation,  colleges,  universities  and  students  themselves  need  to  make  efforts, proactively and quickly digitally transform in order to improve students' digital capabilities.

7. Sustainable  development  of  Vietnam  personal insurance market

Nguyen Thi Minh Tam, Hoang Thi Mau,  Vu Thi Thao

Vietnam life insurance market has experienced more than 20 years of establishment and development. In addition to the achievements such as the growth in both market size, number of businesses and financial capacity, reflected in the increasing number of policies and insurance payment situation, there are still many challenges that need to be addressed. Through the article, on the basis of analyzing the basic problems of the Vietnamese life insurance market such as the concept, history, and current situation, the author proposes a number of solutions to help the life insurance  market  in  Vietnam  to  develop  sustainably  in  the  future,  contributing  to  the  overall growth of the country.

8. State management of the private economy in Vietnam

Nguyen Manh Hung, Vuong Trinh Trong,  Vuong Trinh Hai

State management of the private economy is an organized influence by law through a system of economic policies and economic tools on the private sector in order to mobilize and use  effectively.  resources  in  business  opportunities  to  develop  the  country.  The  role  of  state management in the private economy is very important in order to overcome the negatives caused by the spontaneity of the private economy and the negative side of the market economy, and at the same  time  promote  the  advantages  of  the  private  sector    inherent  position  of  this  economic component. However, the private economy is a new and complicated management object, many theoretical issues about state management of the private economy are not well understood, the legal framework with many overlapping contents. Through assessing the current situation of state management  tools  for  the  private  economy,  the  study  has  also  assessed  and  pointed  out  the advantages and disadvantages of these tools and from that, proposed recommendations to help overcome them overcome the limitations of state management tools for the private economy in Vietnam.

9. Development of investment fund in the bond market: Experience  of  countries,  situation  of  Vietnam  and some recommendations

Pham Tien Dat, Luong Thi Dinh,  Truong Thi Bich

On the basis of studying international experiences, the development situation of bond investment funds in Vietnam, the article has analysised, compared the process of law-making, as well as solutions to develop bond investment funds in Vietnam. At the same time, the article identifies  the  causes  leading to the limitations, thereby proposing development solutions. The solutions focus on stable and sustainable development of the stock market, bond market,  promoting  the  activities  of  credit  rating  agencies,  researching  and  promulgating regulations on tax incentives  and  diversification, distributing channel of  fund certificates, changing the perception and investment behavior of individual investors.