Legal regulation

Provisioning is one of the very important accounting operations, affecting business results and the nature of continuous operation of a business in the accounting period. In Vietnam, the issue of contingency is referred to in Accounting Standard No. 18 “ Provisions, Contingent Liabilities and Contingent Assets”, the standard prescribes and guides the principles and methods of accounting for reserves; These regulations also gradually move towards general international regulations.

26p leminhvu111 07-06-2024 1 0   Download

Dividends are a part of a company’s after-tax profits paid to shareholders. Dividends are considered a tool that provides information to investors about the financial health status of a joint stock company. Dividend policy represents the decision between paying profits to shareholders versus retaining profits for reinvestment.

10p leminhvu111 07-06-2024 0 0   Download

Currently, social responsibility accounting in Vietnam has been being implemented by many enterprises. However, due to the lack of legal regulations in this field, enterprises are facing many difficulties in practicing social responsibility accounting. This paper will discuss on social responsibility accounting and tools managing corporate social responsibility activities. Also, this paper will give an overview on global experience on social responsibility accounting practices and lessons for Vietnam.

8p leminhvu111 07-06-2024 0 0   Download

Replacing the original price model with other pricing models such as: net realizable value, current price, fair value... is absolutely necessary, in which fair value should be calculated. Legalized by Article 28 of the 2015 Accounting Law and guiding circulars, accordingly, fair value has been officially applied in the Vietnamese accounting system since January 1, 2017. Research on the current situation of regulations on fair value aims to come up with appropriate solutions.

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The article outlines and analyzes a number of practical issues and inadequacies when applying the Penal Code to handle crimes of manufacturing and trading of counterfeit goods in practice. The perception and application of the Penal Code in some cases does not guarantee accuracy, which may stem from imprecise provisions of various legal documents.

7p leminhvu111 07-06-2024 1 0   Download

The findings reveal a remarkable consistency: all three legal systems predominantly follow the fictitious doctrine when conceptualizing “juridical person” in their civil regulations, especially their Civil Codes. While variations exist due to ideological and historical contexts, this uniformity emphasizes the enduring influence of Soviet law and legal tradition on legislators’ approach to this concept across these nations.

13p viambani 18-06-2024 2 1   Download

Part 1 of ebook "Energy conservation in buildings: A guide to part L of the building regulations" provides readers with contents including: Chapter 1 - Introduction; Chapter 2 - The conservation of fuel and power in dwellings; Chapter 3 - The conservation of fuel and power in buildings other than dwellings; Chapter 4 - Tables of U-values;...

118p dongmelo 26-05-2024 2 2   Download

This article used the research method of document summary and analysis to examine the development of cryptocurrencies and CBDCs thereby analyzing and evaluating Vietnam’s current law and policies regarding these new currencies. In specific, the consequences of the lack of the legal framework that regulates cryptocurrencies will be considered in three different perspectives: civil litigation, crimes and business freedom.

12p dathienlang1012 03-05-2024 2 0   Download

The article "Legal framework enhancement for fintech development in Vietnam" is divided into four part including (i) The potential for Fintech development in Vietnam; (ii) The state of Fintech development in Vietnam; (iii) The current legal framework for the advancement of Fintech in Vietnam; (iv) Some proposals to improve the legal framework for Fintech development in Vietnam.

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State innovation policy is designed to cover all aspects of science, research and technology: legal, economic, organizational and managerial. The state innovation policy is a system which consists of three levels: national, regional and local. The levels complement each other, despite the fact that the significance and scope of the policies implemented on each of them are different. Through this research, we explore innovations in supply chain management (SCM), in which a manufacturer coordinates and supports the innovations of a supplier.

8p longtimenosee10 26-04-2024 5 1   Download

The relevance is due to the variability and incompleteness of modern tax legislation, which results in increased attention to the problems of applying tax rules with the use of analogy as a key technique for overcoming legal lacunae. The objective is to enhance the development of the doctrinal frameworks for the practice of applying the analogy of law and to identify the peculiarities of the implementation of this tool in the area of tax.

10p longtimenosee10 26-04-2024 3 1   Download

This article considers the legal norms regulating the activities of local governments in the field of social services at the federal, regional and municipal levels of government, the activities of municipal social services to provide social assistance and support and issues relating to the separation of powers between state authorities and local governments in social services. In recent years, many social problems have arisen or worsened, resulting in a decline in the population of Iraq. According to the latest data, August - December 2009, the number of Iraqis decreased by 30.

6p longtimenosee10 26-04-2024 3 1   Download

The present paper studies the insufficiently studied problem of creating a conceptual apparatus for the practice of interaction between enterprises of the real and virtual sectors of the economy. The author sets a goal to analyze various aspects of this problem and formulate a number of concepts expanding and clarifying the system of ideas about the interaction of the real and virtual sectors of the economy.

5p longtimenosee10 26-04-2024 1 1   Download

The paper "Development of web GIS for inventory of Vietnam marine protected areas" aims to develop a dashboard for an inventory of Vietnam MPAs system. Based on biodiversity conservation policies and regulations, indicators are selected. Geospatial data are pulled from Protected Planet and Open Development Vietnam. Statistical data are collected from legal documents, journal articles, conference proceedings, MPAs’ websites and books from 2010 to 2023.

8p tukhauquantuong1011 22-04-2024 4 2   Download

The content of the article introduces the data protection regulations of some countries in the context of increasing cyberattacks and strengthening control and dominating information areas managed by those countries' laws. The article also reviews legal documents related to data protection in Vietnam and offers solutions for data protection that need to be enhanced in the process of developing digital libraries into smart digital libraries in Vietnam at present time.

13p longtimenosee09 08-04-2024 0 0   Download

One of the main trends in the law development is its digitalization under the supply chain strategies, which is manifested both in the digitalization of legal regulation, legal technologies, legal processes and law enforcement. In the emergence of regulations affecting the issues of the digital economy, electronic state, information security.

6p longtimenosee09 08-04-2024 4 0   Download

This manuscript is dedicated to the study of the features of legal support for the functioning of the digital economy. The authors consider some reasons for the need to modernize legislation in the context of the development of the digital economy, as well as its concept and some of its features. Additionally, the authors studied various approaches to the legal regulation of the digital economy.

6p longtimenosee09 08-04-2024 3 1   Download

In modern conditions Ukraine has a steady trend of high mortality rates caused by the low level of health care quality. In this regard, it becomes relevant to develop scientific approaches to improving the efficiency of administrative and legal regulation of the health service in the country. The article substantiates the main factors of the efficiency of the administrative and legal regulation of health care in Western Europe. The current state of the health service in Ukraine was analyzed. The key factors of the critical health care state in the country are identified.

15p longtimenosee09 08-04-2024 4 2   Download

Ebook "Foods of non-animal origin: Chemistry, technology, inspection procedures" discusses aspects of the increasingly complex production of legal and reliable food products of non-animal origin. It introduces to the Food Safety Modernization Act (FSMA) in the USA (from January 2011), which requires the food industry to follow risk-based approaches with stronger self-regulation of food safety through measures such as the foreign supplier verification programs (FSVPs).

61p tudohanhtau1006 29-03-2024 5 1   Download

Ebook "Chemistry of foods: EU legal and regulatory approaches" concerns the EU legal and regulatory framework relating to Chemicals in Food. It is divided in two parts: the first section offers an introduction to the European General Food Law with an analysis of EFSA (the European Food Safety Authority) and a description of main features of food safety-related regulations.

85p tudohanhtau1006 29-03-2024 2 1   Download