The public finance

This study focuses on assessing the context of autonomy in Vietnamese universities (the current situation and the issues) and suggesting the recommendations. Although the number of universities in Vietnam is large (237 ones in 2019), the number of high-ranking universities is very limited. In addition, in the context of international integration, these university should be in the requirement of autonomy, especially in term of finance.

14p toduongg 24-08-2024 7 0   Download

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.

4p longtimenosee10 26-04-2024 9 2   Download

This research investigates the ‘stateless income’ tax strategies pursued by firms publicly listed in the United States. Stateless income strategies are employed by multinational corporations, American firms in particular, through a Double Irish Dutch Sandwich structure to reduce tax liabilities. By examining 700 listed U.S. firms over the period 2004-2013, this research finds that larger firms with higher levels of foreign income are more likely to adopt the Double Irish Dutch Sandwich structure.

52p runthenight07 01-03-2023 11 3   Download

This research achieved its objectives of: Identify key attributes and variables that influences the design of a PPP Project; Identify key actions and events that influence the outcomes generated by a PPP project; Model design attributes and variables, and actions and outcomes found in PPP literature; Evaluate Australian practice as demonstrated in a case study, using the benchmark model; Discuss findings and present conclusions.

146p runthenight04 02-02-2023 3 2   Download

Initial public offerings (IPOs) underpricing is a widely researched area in finance literature. Yet, empirical evidence demonstrating and theoretical models explaining differences in underpricing across countries have remained an enigma in academia for a long time. This thesis consists of three independently interconnected essays that explain differences in underpricing observed across the Group of Twenty (G20) IPO markets.

365p runthenight04 02-02-2023 7 2   Download

The thesis contributes to the economics literature by providing a theoretical and empirical investigation of the effects of changes in the relative size of government on Australian economic performance. The theoretical literature indicates that an expansion in government size is likely to induce adverse effects upon economic growth for a host of reasons.

210p runthenight04 02-02-2023 11 4   Download

The thesis proposes solutions and recommendations to improve the management of public assets at higher education institutions under the Ministry of National Defense, which have a scientific basis in theory and practice, is feasible, and is suitable for the public. suitable with the current actual situations and the reform process of public asset management in Vietnam.

32p unforgottennight08 06-10-2022 20 4   Download

The study will focus on the first-year students of non-major English at AOF. The participants are 30 first-year students from Department of Public Finance – AOF (Code – CQ56.18.01). All of these students are non-major English students.

85p closefriend09 16-11-2021 33 4   Download

The thesis is researched with the goal of building perspectives and perfecting solutions for financial management with a scientific basis in theory and practice to help financial managers choose and make financial decisions related to financial management. with the process of creating financial resources .

27p gaocaolon12 14-06-2021 14 4   Download

General objectives: On the ground of evaluation of Vietnam’s public investment in the period of 2007 – 2019 by systematizing theories and summarizing international experiences on managing public investments, the thesis suggests solutions for changing methods for managing Vietnam’s public investment in the coming time.

27p themeg 02-06-2021 33 4   Download

On the ground of evaluation of Vietnam’s public investment in the period of 2007 – 2019 by systematizing theories and summarizing international experiences on managing public investments, the thesis suggests solutions for changing methods for managing Vietnam’s public investment in the coming time.

27p kethamoi12 15-05-2021 28 4   Download

The thesis is to research theories and practice in order to propose solutions for organizing the accounting work in central general hospitals in Hanoi in the condition of implementing the financial autonomy mechanism according to the Decree No.16/2015/ND-CP and reforming accounting - public finance in Vietnam.

28p trinhthamhodang8 20-10-2020 24 2   Download

The study analyizes practical experience of funding sources of public universities in Vietnam, appraises structure of funding sources applied in autonomized Vietnam public universities; reviews funding experiences of public universities in other countries.

11p tamynhan6 14-09-2020 14 3   Download

On the basis of a summary of the theoretical matters regarding financial management mechanism of the public universities; the research analyzes and clarifies the practical financial management mechanism of the public universities under Ministry of Finance; on the basis of the findings, the author recommends the solutions to enhancing the financial management process for the public universities under Ministry of Finance and public universities in Vietnam in general.

38p cothumenhmong6 17-07-2020 14 1   Download

This study aims to develop an accounting curriculum with the Industry 4.0 approach. The specific target expected from this study is to produce curriculum designs that can be used as input in the revision of the curriculum in the Public Finance Accounting Program and the Accounting Study Program planned to be implemented in 2020. While the long-term target of the results of this study is the availability of a curriculum that can accommodate market needs , so that graduates of Accounting and Public Financial Accounting Study Programs have competitive competence and knowledge.

8p tociitocii 24-04-2020 38 2   Download

This study runs a co-integration and Granger causality tests that corroborate the existence of long-run co-integration linkages of public finance and economic growth and a bi-directional causal correlation between tax revenue and government expenditure. This finding suggests that to control deficits, a government’s decisions on collecting taxes and government expenditure should be simultaneous.

185p quenchua 28-09-2019 18 2   Download

The thesis only studies the situation of developing the financial resources for public higher education in Vietnam. The author performs statistics and summarizes the data on the structure of financial institutions at 55 institutions of higher education nationwide in all the training groups belonging to two groups of higher education institutions: The group is completely self-financed in terms of finance and group partially financial autonomy and carry out opinion surveys of students of 5 typical public tertialry institutions in 5 typical industry groups.

27p dungmaithuy 18-09-2019 47 4   Download

This paper is an attempt to look at Vietnam’s current higher education system in terms of access and equity. Using logistic regression model and data from the Vietnam Household Living Standard Survey 2016, the paper also examines the factors explaining the enrolment in higher education in Vietnam. It shows that there has been a wide gap in the access between the rich and the poor, and between the Kinh/Hoa majority and the ethnic minority group in Vietnam. Therefore, public policies to assist disadvantaged groups getting access to higher education will be needed.

16p thiendiadaodien_6 12-02-2019 35 2   Download

This paper presents a theoretical analysis of the relative use of general state subsidies (tax finance) and tuition (user charge finance) in the state financing of higher education. State universities across U.S. states are very different among themselves especially in terms of user charges, public finances, and qualities. In this study, we consider only the State Regime in which the state government decides the user charge, head tax, and expenditure, taking the minimum ability of students as given and the state university simply is treated as a part of government.

109p mualan_mualan 25-02-2013 58 8   Download

THE AWARENESS OF UNDERGRADUATE AND GRADUATE ACCOUNTING STUDENTS TO ETHICAL ISSUES IN INTERNAL AUDITING With several school characteristics over which parents may choose, understanding which schools are chosen and which administrators are rewarded requires a model of residential choice.

174p mualan_mualan 25-02-2013 86 13   Download