JOURNAL OF FINANCE AND BUSINESS ADMINISTRATION, NUM 37.T03_2025

31/03/2025

1. Sleep  travel  intentions  of  generations  y  and  z  in vietnam: The mediating role of attitude

Tran Minh Ha, Nguyen Ngoc Anh, Duong Ngoc Anh, Do Ngan Ha, Phan Bao Phuong Linh, Do Huong Giang

Sleep tourism has gained significant attention as a growing trend in the travel industry, driven by the increasing focus on improving sleep quality of tourists to enhance both physical  and  mental  health.  Therefore,  this  study  investigates  the  relationship  between perceptions of the benefits and barriers of sleep tourism and the intention to engage in it, with attitudes toward sleep tourism acting as a mediating factor. The findings through a survey of 415 individuals from Generations Y and Z in Vietnam reveal that perceived benefits positively influence individuals' intention to engage in sleep tourism, whereas perceived barriers were not  a  significant  predictor.  In  particular,  attitude  plays  a  crucial  mediating  role  in  the relationship between perceived benefits and behavioral intention. Based on this study, the researchers offer some implications for businesses, hotels, and tourism industry managers seeking to attract Generation Y and Z - key potential consumers in the wellness tourism sector

2. Applying  BI  tools  in  data  analysis  of  local  retail supermarket  system  Van  Lam  district,  Hung  Yen province

Vu Thi Thao, Vu Thi Hoa

Digital transformation is being targeted by Vietnamese enterprises to promote growth and development. Digital transformation takes place in all areas such as online marketing; human resource  management;  e-transactions,  banking  and  finance,  retail  business,  financial  and accounting management, etc. In the retail sector, digital transformation in the retail supermarket system  in  general,  and  in  the  retail  supermarket  system  in  Hung  Yen  province  in  particular, contributes  to  promoting  the  development  of  the  digital  economy  in  Vietnam.  One  of  those transformations is the application of business intelligence analysis tools, abbreviated as BI, in retail supermarkets. Through the article, the author assesses the current status of BI application, proposes a number of solutions to enhance the application of BI tools, contributing to improving business efficiency at the retail supermarket system in Van Lam district, Hung Yen province.

3. The bases of value in asset valuation in Vietnam

Tran Dinh Thang, Nguyen Minh Nhat

The article clarifies the scientific aspects of asset valuation activities according to the provisions of the current Vietnam Valuation Standards. The content of the value basis mentioned and  analyzed  in  the  article  is  compared  with  previous  regulations  and  regulations  in  the International  Valuation  Standards.  The  issues  raised  in  the  application  of  the  value  basis  for valuation  are  drawn  by  the  group  of  authors from the practice of  valuation activities through information exchanges and discussions with valuers as well as through seminars and workshops on valuation  held  in  Vietnam.  Through  the  article,  the  group  of  authors  makes  a  number  of recommendations to improve and properly apply the value basis in asset valuation activities.

4. Status and potential for private economy development in Vietnam

Nguyen Van The, Nguyen Thi Hoang Yen, Bui Thi Tuyet Thanh, Nguyen Thi Tra Giang

The private economic sector in Vietnam has made significant progress, reflected in five important criteria: (1) the number of enterprises has continuously increased, accounting for a large proportion of the total number of enterprises nationwide; (2) the structure of industries has expanded from  trade,  services,  and  processing  industry  to  high  technology  and  modern  agriculture;  (3) increasingly  contributing  to  GDP,  becoming  an  important  driving  force  of  the  economy;  (4) generating significant revenue for the state budget through taxes and fees; (5) creating jobs for millions of workers, contributing to increasing income and improving people's lives. However, this sector still faces many challenges, especially difficulties in accessing capital, limited management capacity,  slow  technological  innovation,  and  a  shortage  of  high-quality  human  resources.  To maximize its potential, it is necessary to implement synchronous solutions. First of all, continue to reform  institutions,  create  a  transparent  and  favorable  business  environment.  Second,  expand financial support policies to help SMEs and startups access preferential capital sources. Third, improve  the  quality  of  human  resources  through  training  programs  linking  businesses  and educational  institutions.  Finally,  promote  innovation  and  digital  transformation to  help private enterprises improve productivity, increase competitiveness and international integration. 

5. Experiences in developing green tourism in Singapore and policy implications for Vietnam

Nguyen Thi Phuong Thuy, Tran Thi Thu Trang, Nguyen Viet Bac, Nguyen Thi Hue

Tourism is known as the "smokeless industry", one of the three key economic sectors that has received much investment, is constantly developing and has made positive contributions to the Vietnamese economy. However, the tourism industry is currently facing negative impacts from climate change such as air pollution and ecosystem change. Therefore, developing  green  tourism  is  considered  an  urgent  and  essential  solution  to  both  ensure economic growth and protect the environment. Singapore is one of the countries in the world that pioneers and succeeds in developing green tourism with many breakthrough initiatives and  strong  support  policies  from  state  management  agencies.  In  this  article,  the  author collects and analyzes secondary data related to the factors contributing to Singapore's success in developing green tourism, the current status of green tourism in Vietnam and proposes a number of appropriate policies to develop green tourism in Vietnam.

6. Innovation of Vietnamese enterprises

Nguyen Huy Cuong, Do Minh Ngoc

Innovation  is  an  important  driving  force  for  Vietnamese  enterprises  to  improve productivity,  competitiveness  and  sustainable  development.  According  to  the  OECD  (Oslo Manual, 2018), the level of innovation is assessed through four main aspects: product/service innovation, process, organization and marketing. In recent years, many enterprises have applied digital technology to production, management and marketing to improve operational efficiency. However, the innovation process still faces many challenges such as infrastructure limitations, lack  of  specialized  human  resources  and  unsynchronized  implementation  strategies.  The Government has introduced support policies, including tax incentives and technology innovation funds, to encourage enterprises to invest in R&D and improve innovation capacity. However, the actual impact of these policies needs to be more fully assessed to ensure effective implementation. To promote innovation, businesses need to increase investment in research and development, train high-quality human resources, promote digital transformation, improve marketing strategies and expand  international  cooperation.  These  solutions  will  help  businesses  take  advantage  of opportunities from the 4.0 industrial revolution, improve competitiveness and develop sustainably in the context of global integration. 

7. The risk of terrorist financing in international money transfer activities and preventive solutions

Luyen Thuy Dung, Bui Tien Thinh

The  advancement  of  financial  technology  and  the  process  of  international integration  have  provided  opportunities  for  terrorist  organizations  to  exploit  banking channels, informal networks, and cryptocurrencies to conceal illicit financial flows and fund activities  that  destabilize  global  security.  This  situation  presents  an  urgent  challenge  for nations to enhance their financial management and risk prevention capabilities. This paper proposes  a  series  of  solutions,  including  improving  financial  surveillance  systems, strengthening international cooperation, adopting advanced technologies, and enhancing the capacity of financial sector personnel. Furthermore, the study emphasizes the importance of building a transparent and secure financial system to safeguard national security and maintain global economic stability.

8. Vietnam's  economy  and  some  requirements  in  the fourth industrial revolution

Ngo Thi An

Humanity has gone through four revolutions and there have been drastic changes in the Fourth Industrial Revolution (technology revolution). The emergence and development of Artificial Intelligence (AI), Internet of Things (IoT), Big Data... have been applied in all areas of life. The world in general and Vietnam in particular are profoundly transforming due to  the  direct  impacts  of  the  technological  revolution.  Recognizing  and  forecasting  the transformation of Vietnam's economy in the new world development trend is necessary.

9. Improving  the  legal  framework  to  promote  private economic development in Vietnam

Nguyen Thi Thanh Thuy, Nguyen Manh Hung

The  private  economy  is  playing  an  increasingly  important  role,  contributing greatly to GDP, creating jobs and promoting innovation. However, this sector still faces many barriers due to an unsynchronized legal system, complicated administrative procedures and tax, credit and investment policies that do not really create favorable conditions for businesses. Research shows that perfecting the legal framework is a key factor to promote sustainable development of the private economy. Specifically, it is necessary to implement a number of solutions: (1) Review and adjust legal regulations to eliminate overlaps, increase transparency and  feasibility;  (2)  Reform  tax,  financial  and  credit  policies  to  help  businesses  access resources  more  effectively;  (3)  Develop  investment  funds  and  start-up  funding  programs, attract capital from private equity funds and international venture capital funds to support innovative businesses. In the context of economic integration and digital transformation, a stable, transparent and business-supportive legal system will be an important driving force to help the private economy develop strongly, contributing to Vietnam's sustainable growth.

Tập tin đính kèm