EXPECTATIVAS DOS EMPREGADORES E PERCEPÇÕES DOS APRENDIZES SOBRE AS HABILIDADES E CONHECIMENTOS DOS GRADUADOS DE CONTABILIDADE-AUDITORIA NO VIETNÃ

In the context of integration and globalization, the increasing labor market makes recruitment demand increasingly large, requiring quality inputs, especially in popular and necessary industries such as accounting and auditing. The transition from a learning environment to a workplace becomes even more difficult not only for students but also for businesses in the recruitment process. Graduates must identify knowledge and professional skills to be able to meet the requirements of employers. The study aims to explore the gap between employers’ expectations and learners’ perceptions of the knowledge and skills of accounting and auditing graduates. Research using qualitative methods combined with quantitative methods presents the preliminary results of the survey using questionnaires and surveys with 235 students in accounting and auditing at universities of economics and 157 employers in Hanoi, Vietnam. The results from Indenpent-Samples T Test showed that there was a significant gap between the employers’ expectations and the learners’ perceptions, these knowledge and skills need to be improved to ensure that accounting and auditing graduates can complete and meet the requirements of future jobs.No contexto de integração e globalização, o crescente mercado de trabalho faz com que a demanda por recrutamento seja cada vez maior, exigindo insumos de qualidade, principalmente em setores populares e necessários como contabilidade e auditoria. A transição de um ambiente de aprendizagem para um local de trabalho torna-se ainda mais difícil não só para os estudantes, mas também para as empresas no processo de recrutamento. Os graduados devem identificar conhecimentos e habilidades profissionais para poder atender às exigências dos empregadores. O estudo visa explorar a lacuna entre as expectativas dos empregadores e as percepções dos alunos sobre os conhecimentos e competências dos licenciados em contabilidade e auditoria. A pesquisa que utiliza métodos qualitativos combinados com métodos quantitativos apresenta os resultados preliminares da pesquisa por meio de questionários e pesquisas com 235 estudantes de contabilidade e auditoria em universidades de economia e 157 empregadores em Hanói, Vietnã. Os resultados do Teste T Indenpent-Samples mostraram que havia uma lacuna significativa entre as expectativas dos empregadores e as percepções dos alunos. Esses conhecimentos e habilidades precisam ser melhorados para garantir que os graduados em contabilidade e auditoria possam completar e atender aos requisitos de futuros empregos

Developing Rural Tourism with the Participation of Related Parties in Bac Kan Province

Tourism development policy will pay attention to stakeholders, especially the people, who play an important role. However, in reality, when people participate in rural tourism development, they are not equipped with basic knowledge and skills in managing and serving tourists. Because the benefits between stakeholders are still not clear, the participation of people in rural tourism development is currently only passive. Active participation need to be directed from the Government and local authorities because the concept that rural tourism development is not only about creating economic benefits but also associated with conservation and preservation, together with keeping and promoting cultural - historical values in rural areas

Safer selection and use of pesticides: Integrating risk assessment, monitoring and management of pesticides

Crop Production/Industries,

The Impact of Oil Price on the Growth, Inflation, Unemployment and Budget Deficit of Vietnam

In oil exporting countries, especially OPEC members, oil price fluctuation has significant impacts on their economies. Herein, just a drop in the oil price causes directly many adverse effects, such as inflation, falls in economic growth, and increases in unemployment. However with a country which not only exports crude oil but also imports petroleum as Vietnam, it is not easy to determine falling or a rising oil prices is beneficial to the economy. Therefore, this paper aims to carry out a numerical analysis on the influences of oil prices on the macroeconomic variables of Vietnam, including inflation, growth rate, budget deficit and unemployment, during a period from 2000 to 2015. By using a vector auto regression (VAR) model, it is realized that a rise in oil prices would lead to higher inflation and budget deficit in Vietnam while its impacts on the GDP growth and unemployment are unclear. Keywords: oil price, Vietnam, impulse response, variance decomposition JEL Classifications: E31, O47, Q

The Impact of Personal Financial Literacy on the Choice of Lending Channel by Vietnamese Householders Who Just Escaped Poverty

Purpose: The Newly-Escaped-Poverty-List householders (NEPLH) in Vietnam served as the survey subjects for this study, which sought to determine the impact of "Personal Financial Literacy" on "The Probability of Using Lending Services of Vietnam Bank for Social Policies (P_VBSP)" and "The Probability of Using Informal Private Lending Services (P_ILC)".   Design/methodology/approach: Survey data were collected from 186 respondents, by structured online questionnaire with convenient non-probability sampling technique.  Aspects of personal financial literacy (FLi) such as personal financial knowledge (FL1), personal financial skills (FL2), personal financial attitude (FL3), and personal financial behavior (FL4) are measured. When respondents were divided into groups based on subgroup criteria (CVj), such as gender, age, marital status, role in the family, career, education level, religion, and number of years since being removed from the list of poor households, ANOVA techniques were used to examine differences in various aspects of personal financial literacy. The impact of FLi and subgroup variables (CVj) on P_VBSP and P_ILC was assessed using the binary logistic regression analysis technique.   Findings: Research results show that  there is a statistical difference in the average score of FL1, FL2, FL3 and FL4. The research findings also show that FL2, FL4, and "Career Status – CAR" have a positive impact on P_VBSP, while "Aged group - AGE", "Education level - EDU", and "Number of years since being removed from the list of poor households - YEAR" have a negative impact on P_VBSP. Meanwhile, the P_ILC is positive influenced by the AGE factor and moves in the opposite direction of FL2, FL4, EDU, and YEAR.   Research, Practical & Social implications: The research findings provide the basis for governance implications as well as policy recommendations to promote financial literacy among the NEPLH in Vietnam, encouraging them access policy lending services from the Vietnam Bank for Social Policies, and at the same time help them stay away from informal private lending services, thereby helping them to reduce poverty and achieve sustainable economic development family.   Originality/value: A theoretical framework for personal finance literacy, including (i) financial knowledge, (ii) financial attitude, (iii) financial skills, and (iv) financial behavior, has been developed by the authors after reviewing earlier studies. At the same time, it is more significant to measure financial literacy by objective assessment than relying on the subjective self-assessment of each respondent in the context of actual study in Vietnam. In the model analyzing the influence of personal financial literacy on the decision of Newly-Escaped-Poverty-List householders in choosing the Vietnam Bank for Social Policies or Informal Private Credit Channels, the authors also took into account additional factors including gender, age group, marital status, role in the family, career, education level, religion, and number of years since being removed from the list of poor households

Gender income gap in Vietnam in the 2000s : evidence from household surveys

This paper investigates the determinants and characteristics of changes in the gender wage gap between 2004 and 2010 in Vietnam. Labour force structure, employment by gender, education, and skill level, labour force participation, types of enterprises, geographical area, and wage structure are key determinants analyzed in this study. Results reaffirm that traditional concepts and social bias towards women prevent their access to education and training, selection of occupations, and opportunities to improve professional and technical qualifications. Policy implications are reviewed

An Analytical Framework Considering the Effects of Online Teaching Quality on Student Satisfaction

COVID-19 spreads across the world in late 2019 has affected to several aspects of social life. One of the most important sectors, which face difficulties was education, thus most universities have transferred from traditional education to online education through the internet to make their academic year going. This study aims to review the effects of online teaching quality on student satisfaction, a positive attitude resulting from an evaluation of students’ online teaching experience in higher education. Through applying the SERVQUAL model to measure the effects of online teaching quality on students’ satisfaction, it can be expected to get better the online teaching quality of higher education institutions in Vietnam. Keywords: Online teaching, student satisfaction, higher education, COVID-19, educational institution. DOI: 10.7176/EJBM/13-6-08 Publication date:March 31st 202

Optimization of Total Flavonoid Extraction From the Helicteres hirsuta Lour. Roots by Bath Ultrasound Assisted method and cytotoxic activities of these Flavonoids

This study was carried out to optimize the various approaches to analyze the effects of various variables on the total flavonoid content extraction from the roots of Helicteres hirsuta L. The existence of various compounds in the methanol fraction was accessed by using LC-MS/MS analysis. The results of the study identified the ideal parameters such as times (30 minutes); methanol solvent concentration (50%); ultrasonic frequency (12 Hz); and material/solvent ratio [1:30 (w/v)] for extracting the highest total flavonoids from the roots of H. Hirsuta. The study's results suggested that the total flavonoid value was 3.52684 (mg Catechin/g extract). The verified experiment obtained an actual value of 5.205 (mg Catechin/g extract). Further, the results of the study suggested the presence of 20 compounds of a flavonoid nature (66.667%) appearing in the purified methanol fractional extract. These compounds can inhibit DPPH free radicals at 50%, with an IC50 value of 536.760 g/mL, and they also have inhibitory activity on the growth of cancer cell lines with IC50 values ranging from 115.81 and 219.17g/mL. The human leukemia cell line (HL-60) exhibits the most significant cytotoxic response to a methanol extract from H. hirsuta root with an IC50 value of 115.81 g/mL

Modeling the determinants of job satisfaction in Vietnam

The study focuses on a number of policy-relevant variables such as wage policy and training plans for workers, as well as absolute and relative wages, union membership, and job position. Possible differences in job satisfaction of workers in domestic versus Foreign Direct Investment (FDI) firms are examined. The research utilizes a unique employer-employee matched survey conducted by the North-South Institute (Canada) to investigate the determinants of job satisfaction, and survey data from the Center of Analysis and Forecasting, the Vietnam Academy of Social Sciences