JOURNAL OF FINANCE AND BUSINESS ADMINISTRATION, NUM 33.T03_2024

1. Factors affecting the capital structure of listed real estate - construction enterprises in Vietnam

Nguyen Thi Cam Thuy

This article studies factors affecting the capital structure of listed real estate and construction enterprises in Vietnam in the period from 2016-2021. The influencing factors that the article mentions include: Return on assets, return on equity, rate of change of total assets, liquidity, enterprise size, economic growth rate and economic inflation rate. The results of the study show that the profitability of equity and business size have a positive influence on capital structure, including the ratio of debt to total capital and the ratio of debt to equity. Meanwhile, asset profitability and liquidity have a negative impact on capital structure, including the ratio of debt to total capital and the ratio of debt to equity.The rate of change in total assets and the economic inflation rate have the same influence on the ratio of debt compared to total capital, but there is no basis to conclude about the influence on the ratio of debt compared to equity. With the economic growth rate, there is not enough basis to conclude the impact on both the ratio of debt to total capital and the ratio of debt to equity.

2.  Organizing  of  information  processing  according  to revenue  centers  at  member  units  of  Vietnam  Cement industry Corporation

Nguyen Thanh Huyen, Do Van Luong, Trinh Thi Thu Hoa

Management  accounting  is  an  important  tool  in  corporate  management. Responsibility accounting is one of the contents of management accounting, an effective tool to help managers perform administrative functions effectively. Organizing private accounting effectively helps businesses improve the operational efficiency of each department and achieve the unit's overall goals. This article studies the theory and current situation of information processing organization according to revenue centers at member units of Vietnam Cement Industry Corporation (VICEM). Processing responsibility accounting information contributes to  converting  input  information  into  output  information  according  to  information requirements.

3. International experience on financial policy to develop a shared economic model and lessons for Vietnam

Tran Thi Ha, Nguyen Thi Huong

The sharing economy is a newly born business model, based on the sharing of resources and the application of achievements in science and technology, especially in the field of information technology. Currently, this model is developing strongly and requires policies to promote and control negative impacts from the development of the model. Around the world, a number of countries have used financial policies to achieve the above goal with a focus on state budget spending policies for science and technology development, preferential tax and fee policies for participating businesses, especially startups, in addition to control measures to prevent tax loss from transactions made between members. Through reviewing the experiences of other countries, important lessons for Vietnam will be drawn.

4. Travel decisions of the LGBT community in Vietnam: the role of destination image and LGBT activities

Nguyen Quynh Giang, Phung Mai Huong, Nguyen Khanh Linh, Cao Phuong Uyen, Do Huong Giang 

This  research  examines  the  mediating  role  of  destination  image  in  the relationship between LGBT activities and the decision to travel in the LGBT community. A survey was conducted to gather data from 357 respondents in the LGBT community. The data was further processed and analyzed by utilizing structural equation modeling (SEM) by using AMOS  24.  The  results  indicate  that  LGBT  activities  have  a  considerable  influence  on  a destination’s image, leading to stronger travel decisions. Based on the findings, this research paper enriches the empirical research about LGBT travel and tourism prospects in Vietnam, thus proposing some recommendations for hotels, destinations, travel agencies and tourism managers in order to attract more potential LGBT visitors.

5. Basic principles for effective knowledge communication

Nguyen Trong Nghia

With  appropriate  knowledge  transmission  principles,  instructors  can  create interesting and effective learning experiences for students. In these experiences, students can acquire essential knowledge and social skills to apply in their future work and life. There are several principles that educators can use to support students with varying interests, abilities, and  learning  styles.  If  you  are  an  educator  or  professional  in  the  field  of  education, understanding these knowledge transmission principles can enhance your chances of success, as well as those of your students in the classroom or course. This article outlines three effective principles for transmitting knowledge to learners.

6. Experience in developing the digital economy of some Southeast Asian  countries - Lessons for Vietnam

Bui Van Bang 

The  world  is  witnessing  a  Fourth  Industrial  Revolution,  a  period  of transformation unlike any other in history. This comes from the strong development of digital technology,  making  the  digital  economy  the  most  important  feature  and  trend  in  current economic development. From the successes and failures in promoting the digital economy in Southeast Asian countries, Vietnam can draw important lessons to promote digital economic development in Vietnam

7. Cooperation  between  higher  education  institutions and enterprises in urrent human resource training

Nguyen Thi Phuong Thuy, Vu Duc Anh, Pham Thi Thu Huong  

Under the strong impact of the 4th Industrial Revolution, which has transformed the economy from an industrial economy to a digital economy, cooperation between higher education institutions and businesses is a common trend. inevitable changes in the world to create high-quality human resources to meet market needs. However, the current cooperation between higher education institutions and businesses in human resource training still has many limitations and has not fully exploited the advantages of this cooperation. This article presents  a  general  overview  of  cooperation  between  higher  education  institutions  and businesses, analyzes the current state of human resources, and cooperation between higher education institutions and businesses in human resource training in the world. That basis proposes  solutions  to  strengthen  cooperation  between  higher  education  institutions  and businesses in human resource training today.

8. Improvement  of  supervision  of  insider  trading  in Vietnam's stock market

Pham Tien Dat, Nguyen Thi Huong 

Insider  trading  (GDNG)  is  a  serious  violation  of  regulations  in  the  stock market, this behavior harms the interests of investors, listed businesses and the market. Generally speaking.  In Vietnam,  GDNG  is still  a  painful  phenomenon  in  recent times, many incidents have been mentioned, however the cases of violations handled are very limited,  in  the  period  2017-2023  there  was  only  01  case.  GDNG  is  discovered  and processed, and very few people know about the regulations related to GDNG. This article was  written  with  the  goal  of  evaluating  the  current  status  of  educational  supervision activities  in  Vietnam,  identifying  shortcomings  and  limitations,  thereby  proposing recommendations to improve this activity.

9. Circular economy in Vietnam: Situation and solutions

Nguyen Thi Thuy 

In  the  context  of  international  economic  integration,  circular  economy development  has  become  an  important  trend  for  many  countries,  especially  when  global resources  are  increasingly  scarce.  This  helps  effectively  solve  the  problem  of  opposition between economic benefits and environmental protection. Ircular economy is defined as a closed production cycle in which resources and waste from previous production processes are recycled  or  reused,  and  the  scrap  stream  becomes  an  input  source  for  the  cycle  new production.  Based  on  an  assessment  of  the  current  situation,  the  author  emphasizes  the advantages and disadvantages of circular economy in Vietnam. Grasping these potentials and difficulties, the article proposes some solutions to promote the circular economy in Vietnam in a sustainable and environmentally friendly way.

10. Enterprises use e-commerce in Vietnam: Benefits and risks

Nguyen Thi Thuy Linh

E-commerce is now becoming a popular trend in the world in general and in Vietnam in particular. E-commerce in Vietnam in recent years has changed quite strongly, constantly growing, and businesses participating in online sales are increasing. E-commerce brings many benefits to businesses such as diversifying customer files, reducing business costs, and flexible sales time and space. Besides, e-commerce also brings a number of risks such as risks related to security, high competitive pressure, and lack of customer trust. From there, the article offers some solutions to limit risks in the process of participating in e-commerce for businesses.