Environment accounting

Implementing the global minimum tax rate will have an impact on the investment environment in general and attracting FDI in particular. The article aims to analyze the current status of FDI attraction in Vietnam in the past year and the basic content of the Global minimum tax rate. Then, analyzing the positive impacts as well as some limitations to attract FDI when implementing global minimum tax rate in Vietnam. From there, we provide some policy suggestions to improve the investment environment in the context of global minimum tax rate implementation.

8p leminhvu111 07-06-2024 1 0   Download

This study assesses factors affecting the intention to apply modern management accounting (MMA) in manufacturing enterprises in central Vietnam. SPSS and SmartPLS software are used to process data collected from 150 senior leaders and chief accountants in manufacturing enterprises. Research result shows that there are eight factors affecting the intention to apply MMA, including Perception of usefulness, perception of the application’s ease, manager’s attitude, subjective norms, factors belonging to the business, low-cost strategy, differentiation strategy, and business environment.

15p leminhvu111 07-06-2024 1 0   Download

Climate change and pollution are big problems all over the world, not just in one country. Because of this, countries are starting to focus more on protecting the environment and finding ways to grow their economies in a “green” and sustainable way. As one of these countries, Vietnam is using special bonds called green bonds to help fund projects that protect the environment. This is a critical effective tool for mobilizing capital to attract investment capital from domestic and foreign investors for sustainable environmental protection projects in Vietnam.

6p leminhvu111 07-06-2024 3 0   Download

The article emphasizes the importance of comprehensive finance and access to capital for MSMEs in Vietnam. While comprehensive finance can create favorable conditions, it does not always guarantee easy access to capital for these businesses. Systemic barriers, business credit factors, financial institution priorities, and local conditions can create disparities in capital access for MSMEs. The article provides recommendations for government and relevant agencies to improve this situation and create a more favorable environment for MSMEs.

15p leminhvu111 07-06-2024 0 0   Download

This article aims to analyze the birth of national governance, the principles and factors affecting national governance. Through the construction of a modern, effective national governance system, it will contribute to improving the state's governance capacity in creating a favorable business environment for all economic sectors, including the private economy growth and development. The article uses an interpretive method and uses data from the World Bank's survey research on global governance capacity.

6p leminhvu111 07-06-2024 0 0   Download

Articles with mentioned qualitative research methods mention the barriers that are preventing the private economy from developing quickly and sustainably solutions such as: building and completing the legal framework, creating a safe and favorable investment and business environment for the development of the private economy; improve the effectiveness and efficiency of the State’s management over private economic development. The removal of barriers is an urgent issue that the private and state economic actors themselves need to pay attention to and solve.

8p leminhvu111 07-06-2024 1 0   Download

The study assesses the impact of foreign direct investment (FDI) and institutional quality on the environment, while also determining the role of institutional quality in the environmental effects of FDI in developing Asian countries. By analyzing panel data from 10 developing Asian economies for the period 1996-2021 using the System Generalized Method of Moments, the research finds evidence confirming the negative impact of FDI on environmental quality in these countries.

13p leminhvu111 07-06-2024 3 0   Download

The paper’s "Relationship between business environment and economic development: Evidence from Southeast Asia" main focus will be the quantified aspects of the business environment on the economic growth of ASEAN Member States. This paper moved to use the entire overall score of IEF as a variable of interest, with a main focus on European countries. This article also included the dummy variable of the European Union (EU) to test the effect of EU membership on economic growth.

18p leminhvu111 07-06-2024 1 0   Download

This research delves into the traditional and contemporary financial analysis techniques, applying them to SMEs in Vietnam to gain a deeper understanding of their financial situation and operational efficacy. Through extensive analysis, the study offers insights into crafting a conducive business environment for Vietnamese SMEs. Simultaneously, it serves as a comprehensive guide for enterprise managers and investors to understand the potential and challenges faced by SMEs in Vietnam’s current economic scenario.

10p leminhvu111 07-06-2024 3 0   Download

The paper "Optimizing accounting and auditing education for digital era challenges: A design thinking approach" adds to the discussion of incorporating creative teaching approaches in accounting education to enhance students' readiness for the modern professional environment, emphasising design thinking as a valuable educational strategy to connect conventional coursework with industry requirements.

6p tonhiemm 07-06-2024 2 1   Download

Ebook "Nuanced account management: Driving excellence in B2B sales" is a comprehensive practical guide for account managers, sales teams and account leaders operating in the B2B space. It provides knowledge to excel in developing, growing and retaining top accounts in local and global environments. With a nuanced version of ‘account management’ that will potentially be a game changer, the book offers a personnel-and-process based agenda that can create a ‘competitive advantage’ on its own.

225p giangdongdinh 30-05-2024 8 3   Download

This book is designed for those who need to gain a practical working knowledge of the risks and control opportunities within an IT environment, and the auditing of that environment. This book contains the information required by anyone who is, or expects to be, accountable to management for the successful implementation and control of information systems. It is intended that the text within this book forms the foundation for learning experience, as well as being your reference manual and student text.

511p zizaybay1103 29-05-2024 5 2   Download

The environment and its management has been, and continues to be a very topical issue. Existing environment and development texts place emphasis is on listing problems, making warnings and voicing advocacy, but by focusing on environmental management, this informative book offers a very different perspective.

287p vimeyers 29-05-2024 4 2   Download

Ebook "Construction risk in river and estuary engineering: A guidance manual" aims to assist in identifying and taking account of risks in works design and construction. Guidance is offered on risk assessment and management techniques along with the identification of typical risk issues likely to be encountered in the river and estuary environment. Contents: introduction; an overview of risk appraisal and management techniques; a predictable river; health and safety; insurance; procurement; references.

260p giangdongdinh 28-05-2024 5 2   Download

The purpose of this study is to investigate the effect of Corporate Governance and Supply Chain Management on the Accounting and Auditing Environment. The spatial scope of the research includes companies which are admitted to the Tehran Stock Exchange. This research is based on objective, applied and descriptive method, and the realm of time is between 2011 and 2016.

7p longtimenosee10 26-04-2024 3 1   Download

With the goal of “Vietnam belongs to the group of 70 leading countries in e-Government (EGDI),”; “Digital economy accounts for 20% of GDP,”; “The fiber optic broadband network infrastructure covers over 80% of households, 100% of communes” and “Universal 4G/5G mobile network services and smartphones” force Vietnamese telecommunications businesses to have adaptive digital economy strategies to seize this opportunity.

11p longtimenosee09 08-04-2024 2 2   Download

This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects, including auditors; audit assistants; and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City.

23p minhnn0302 10-04-2024 11 4   Download

The article discusses the implementation of strategic planning in the agricultural sector. The aim of the study is to justify the priority development of the industry as the basis for a new level of agri-industrial complex evolution. It has been suggested that the existing in some sectors of the agro-industrial complex management mechanism is not efficient enough, since it doesn’t take into account modern challenges and the requirements of a dynamically changing external environ-ment.

6p longtimenosee04 06-03-2024 1 0   Download

Ebook "Geology and mineral resources of Nigeria (Lecture notes in Earth sciences, Volume 120)" is divided into three parts. Part 1 discusses the geology of the crystalline rocks and their regional distribution while the sedimentary basins constitute the subject of Part 2. Part 3 takes the mineral resources of Nigeria one on one, their geological environment, mode of occurrence, localities and where possible the reserves estimation.

222p manmanthanhla0201 26-02-2024 5 1   Download

Ebook "Biotechnology in China II: Chemicals, energy and environment (Advances in biochemical engineering/biotechnology, Volume 122)" provide scientists in academia and public institutions with a well-balanced and comprehensive overview of this growing field in China. We have fully revised the volume and expanded it from bioreaction, bioseparation and bioremediation to more extensive issues in order to cover all recent developments in China into account as much as possible.

276p manmanthanhla0201 26-02-2024 1 1   Download