2,673 research outputs found

    Improving the Foreign Direct Investment Capacity of the Mountainous Provinces in Viet Nam

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    The main purpose of this research is to suggest policies to improve the foreign direct investment attraction capacity in Northern Mountainous Provinces of Vietnam in short and medium-term. Though this region has huge potentials to develop, but poor infrastructure, remote location and bad FDI climate have hindered the FDI inflows. This research focuses on FDI climate factors, pays attention on region’s constraints, and suggests policy for three levels consisting of national, regional and provincial levels.Vietnam, International investment, Long-term capital movements, Foreign investments, Local economy, Foreign Direct Investment (FDI)

    The People\u27s Liberation Army Navy: The Motivations Behind Beijing\u27s Naval Modernization

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    Throughout its history, China has always been a land power with strong continental traditions. As a result, the navy was rarely the subject of attention for the People’s Liberation Army (PLA). Starting in the mid-1990s, however, Beijing started to devote considerable resources to improve the People’s Liberation Army Navy (PLAN). This modernization has been enthusiastically pursued until today and China’s improved maritime capabilities have been catching the attention of the United States and China’s neighbors in East Asia. Countries are wary of Beijing’s intentions in acquiring new fleets, questioning the implications this buildup may have for the security landscape in the region. This thesis aims to contribute to the growing body of literature on Chinese naval modernization by exploring the motivations behind China’s aggressive seaward turn. In addition, this study will assess Beijing’s accomplishments thus far with the program and compare its nautical capabilities with those of the three selected countries with naval presence in East Asia—the Philippines, Japan, and the United States. Based on these considerations, this paper will then discuss the ramifications of Chinese naval modernization for security prospects of the region

    Ethical Issues of Vietnamese Auditors: Applying the Fraud Triangle Model

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    Purpose: The article analyzes the impact of the factors affecting the fraud of Vietnamese auditors applying the fraud triangle model, providing more empirical evidence on the factors affecting the fraud of the auditors. Vietnam.   Theoretical framework: This paper uses the the fraud triangle model.   Design/methodology/approach: Research method using questionnaire survey of managers and auditors of Vietnamese auditing firms, the survey results collected 250 questionnaires. After eliminating invalid questionnaires due to There are many blank cells, the author chooses to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software.   Findings: Research results show that pressure perception factor has higher standardized Beta coefficient (0.390) than all other factors. The normalized Beta coefficients of the remaining factors are: Perception of opportunity (0.289), Rationalization (0.267)   Research, Practical   &   Social   implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors.   Originality/value:This study fills the gap in the Ethical issues of Vietnamese auditors: applying the fraud triangle model
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