Public finance

Ebook "Proceedings of the fifth international Conference on finance and accounting for the promotion of sustainable development in the private sector (FASPS5)" is a collection of articles about: asymmetric impact of public debt on credit supply to private sector in Vietnam - a NARDL model approach; impact of the pandemic shock on the Vietnamese stock market and policy implications; assessment of effeciency of agribank’s support policies for private sector operations in field of agriculture, forestry and fisheries; financial resources for cooperative development in Vietnam; corporate social ...

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The primary objective of this study is to examine the uneven effects of state debt on loan provision for the private sector in Vietnam. This study employs the NARDL model to assess the extent to which public debt affects the provision of credit to the private sector. Additionally, it incorporates control variables such as private sector capital demand, the expansion of the broad money supply, and the economic growth rate. The data were collected at a quarterly frequency over the period spanning from the first quarter of 2000 to the first quarter of 2021.

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The Party’s perspective is to foster a diverse economy where the private sector plays a significant role in driving the nation’s prosperity and holds a distinctive position compared to the public sector and sectors involving foreign investment. This article underscores the genuine value placed by the state on the private economy. In practice, the government has adapted to and capitalized on the advantages offered by its development.

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This article delves into inventory standards (Vpsas 12), including the following contents: Which accounting items are recorded as inventory; when inventory is recorded; method of determining inventory book value; Present information about inventory on financial statements. Research regulations in the current accounting system on inventory, especially in Public accounting according to Circular 107/2017/TT-BTC and then propose amendments to administrative accounting. career in Vietnam in the coming time.

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This article aims to analyze the Vietnamese government’s public administration management related to online public administrative services. It mentions aspects of the legal framework, policies, and supervisory activities related to online public administrative services. From this analysis, the article will propose solutions to push the provision of online public administrative services in Vietnam, with the ultimate goal of enhancing Vietnam’s competitiveness on the global stage.

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The article presents experiences in applying social responsibility accounting in some countries such as the US, Japan, and Australia, thereby drawing some implications for Vietnam. Research results show that through different tools such as the sustainable balanced scorecard, businesses in these countries have integrated social responsibility accounting reports into sustainable development reports for external publication with the trend of standardization of behavior and professionalization of organization.

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The study makes use of exploratory and descriptive research design and is based on secondary sources of data collection. The dimensions of sustainable banking have been identified as environmental, social and governance (ESG). The research further highlights that sustainability issues focused by banks primarily involve “environmental” and “social” considerations, however, the “governance” aspect has not yet been considered by many. Moreover, the study reveals that there are no guidelines specified by the Bank of Lao PDR (BOL) for sustainable banking practices in Lao to date.

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The article analyzes the role, content, and value of Ho Chi Minh’s ideology on controlling officials in the use of public finances to serve the implementation of functions of the Party and State and meet the needs and common benefit of economic entities in society.

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The purpose of this study is to evaluate the factors affecting the operational efficiency of publicly listed manufacturing companies on the Vietnamese stock market during the period 2010-2022. With panel data of 1690 observations, the results indicate that the profitability ratio has been influenced by five factors. The most influential factors that positively affecting ROA must include Cashflow (coef = 0.947), while the other factors show statistical significance, but their coefficients suggest a relatively weak impact (debt, size, liquid, leverage).

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This paper investigates the impacts of budget deficit on economic growth, considering the role of public governance. Using panel data of 120 countries from 2002 to 2019 and quantile regression techniques, findings show positive impacts of budget deficit, public debt, public governance, the interaction between budget deficit and public governance and a negative impact of inflation on economic growth. The level of impacts vary at different percentiles.

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Ebook Proceedings of the sixth international conference on Sustainable economic development and business management in the context of globalisation (SEDBM 6) - Part 2 includes papers: Factors impact on audit quality: the case of listed companies in Vietnam; Relationship between the state, market and society in sustainable economic development in Vietnam; Report on long-term sustainable public finance - some recommendations for Vietnam; report on long-term sustainable public finance - some recommendations for Vietnam; Economic linkages in tourism development to the sustainable direction; Pro...

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Part 1 of ebook "Megaproject management: Lessons on risk and project management from the Big Dig" provides readers with contents including: Chapter 1 - Introduction to Megaprojects and the Big Dig; Chapter 2 - History and financing of the Big Dig; Chapter 3 - Stakeholders; Chapter 4 - Governance; Chapter 5 - Megaproject scope management; Chapter 6 - Schedule;...

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This paper examines the types of fraud in the financial affairs of public corporations and the way they deal with them and ultimately the right to judicial review. The results of the investigations showed that after proving any crime and issuing a lower court judgment, there is a right for the offender to seek authority from the authorities in order to obtain a reduction in the punishment. The multiplicity of judicial procedures is a mechanism and tool for correcting a mistake or probable judicial error.

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In modern Russia households direct certain share of their income to savings, but only if there are effective communications with the financial market, those savings can become significant sources of investment that are needed by any government. The article concluded that current savings of Russian population cannot be recognized as full – valued free resources that can be directed to investment due to certain problems.

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Stemming from the above practice, the author chooses: “Business efficiency of Bankque Pour Le Commerce Exterieur Lao Public“ as the research topic of doctoral thesis in finance - banking. The study of the business efficiency of the Bankque Pour Le Commerce Exterieur Lao Public is necessary to provide orientations and solutions to improve the business efficiency of the Bankque Pour Le Commerce Exterieur Lao Public, contributing to improving the bank’s competitiveness. As well as strengthen the commercial banking system in Laos.

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In recent years, sustainable development has been an indispensable requirement for all countries. The process of public finance reform in Vietnam requires the full and timely provision of information on long-term sustainable finance in the public sector. Reporting on the long-term sustainability of public finance is an extremely important requirement, closely related to national development requirements and international economic integration requirements.

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This paper aims to evaluate the factors affecting management human resource capacity at the University of Finance - Business Administration, which is a public educational institution in the financial industry, under the Ministry of Finance, Vietnam.

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Gender equality is one of the 17 Sustainable Development Goals of the United Nations as well as Vietnam. One of the barriers to achieving this goal is the lack of financial resources. Therefore, gender-responsive budgeting has been used as an effective approach in many parts of the world to ensure that public financing policies and programmes promote women’s rights and gender equality. The article proposes some recommendations to create an enabling environment and favorable conditions for implementing gender-responsive budgeting in Vietnam in order to achieve sustainable development goals.

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Journal of Finance & Accounting research - No. 06 (19) - 2022 includes papers: Tax policy for science and technology development in Vietnam; Medium-term public investmentin 2016-2020: Situation and recommendations; Attracting foreign direct investment (FDI) in Vietnamese agriculture sector in the context of the Fourth Industrial Revolution; Promoting digital transformation in Vietnam’s agriculture; Developing cultural strength - A power of sustainable economic development in Vietnam;...

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Journal of Finance & Accounting research - No. 03 (16) - 2022 includes papers: Issues of capital mobition and service provided for public professional units in the health - population section; Public expenditureson climate change adaptation and resilience: An empirical analysis from Vietnam; Impacts of health insurance policy to sustainable development health insurance in Vietnam; Applying Cobb-Douglas production function in estimating economic growth model in Vietnam; The harmonization of IFRS in Vietnam: The theme of land accounting;...

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