The Role of Trade and Renewables in the Nexus of Economic Growth and Environmental Degradation: Revisiting the Environmental Kuznets Curve (EKC)

Based on the Environmental Kuznets Curve (EKC) hypothesis, this study investigates whether there is a revised EKC relationship between economic growth and CO2 emissions under the presence of renewable energy and trade for a panel of 35 countries whose trade openness index have remained higher than average global trade index over the period 1980-2012. By addressing similar trade characteristics rather than income levels, this paper applies a panel analysis with random effects and fixed effects to test EKC hypothesis. We use the principal component analysis to explain why CO2 emissions stands as a critical indicator of environmental quality. The results from our random-effects and country-fixed effects models, including the impacts of trade and renewables, reveal evidence of the revised EKC hypothesis within our sample. Trade is found to have a positive association with the level of CO2 emissions, while renewable energy has a negative relationship with CO2 levels. As a policy implication, countries should strengthen environmental regulations of trade agreements and encourage investment in renewables to combat climate change

Morphology and Niche Partitioning of Fish Assemblage in the Tonle Sap Biosphere Reserve - a Case Study of the Prek Toal Core Area

A morphological approach provides vital information on community structure and ecological adjustments among different species that occupy in the same habitat. The coexistence of competing species in a diverse community results in niche partitioning in order to increase stabilization. Tonle Sap Biosphere Reserve, one of the world’s most productive inland wetlands is a tropical river ecosystem so dynamic that supports high biodiversity, especially fish population. This study tests the relationship between morphology and niche partitioning to understand the coexistence of diverse fish assemblages in the Tonle Sap Biosphere Reserve. By measuring 31 morphological variables and gathering ecological data of the collected 27 fish species, this study applies principal component analysis and cluster analysis to examine the influence of morphology on the ecological niches of the fish assemblage. The results of the study demonstrate that the diversifications in morphological characters directly determine niche partitioning of the fish assemblage in the Prek Toal core area of the Tonle Sap Biosphere Reserve

Economic Growth and Changes in Forested Areas in Southeast Asia: Is Environmental Kuznets Curve Still Relevant?

The environmental history of the twentieth century in Southeast Asia reveals tremendous loss of forested areas as a consequence of unprecedented economic transformations and unrestrained globalization. Featuring some of the world’s fastest-growing economies, Southeast Asia has been experiencing fundamental changes in its economic structure, sociopolitical institutions, and the rate of natural resources extraction and depletion, including deforestation. This study reexamines evidence of the (EKC) hypothesis in light of the deforestation the above region experienced over the period 1990-2013. We use the change in forest cover as an indicator for environmental degradation. A panel co-integration approach is invoked to investigate the presence of the EKC hypothesis for two different data panels, gauging the effects of changes in economic structure, agricultural productivity, institutional factors, demographic transformation, renewable energy, and international trade across Southeast Asian countries. We do not find evidence of the EKC. However, our results confirm the negative impacts of increasing agricultural productivity on forest stocks. We identify major Granger causality relationships between economic growth, the ratio of the value of the exported forest products to the value of imported manufactures, the share of agriculture, forestry and fisheries over total manufacturing, the debt ratio, trade openness, and renewable energy consumption. A variable capturing institutional change is found to play an important role in the management of forest resources. Southeast Asian countries should develop strong political foundations, using international trade to foster sustainable development paths compatible with growth and less pressure on forested land

Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam

Purpose: This study is intended to show the impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam.   Theoretical framework: We using the multivariate linear regression model between the five independent variables according to five components of internal control in the framework of the COSO 2013 and the dependent variable - accounting information quality according with four attributes namely: appropriateness, reliability, consistency and comparability, completeness and ease of understanding which was presented Susanto in 2016.   Design/methodology/approach: Quantitative research methods are used through questionnaires sent to directors and chief accountants of enterprises. The sample size is 193 valid questionnaires for the period from 2021-2022. Statistical analysis tools, testing the reliability of the scale, exploratory factor analysis, and multiple linear regression are used to evaluate the impact of internal control on the quality of accounting information.   Findings: The research results have proved that all hypotheses are accepted and internal control factors have a positive impact on the usefulness of accounting information. In which, the control environment variable has the strongest impact with the coefficient β5 = 0.276, followed by the monitoring activity variable with the coefficient β5 = 0.258. The risk assessment variable has the impact level of β2 = 0.201; the information, communication and control variables have the lowest impact with the coefficients of β4 = 0.175 and β3 = 0.141, respectively.   Research, Practical & Social implications: The study has provided a basis to confirm the relationship and direction of impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Thereby, this research gives some recommendations for improving the internal control of enterprises in order to improve the quality of accounting information.   Originality/value: The findings reveal that the quality of internal control plays an important role in increasing the quality of accounting information, ensuring the safety of enterprises' assets, reducing financial fraud, and improving risk prevention

ATMOSPHERIC PARTICLES IN HOCHIMINH SIZE DISTRIBUTION OF WATER-SOLUBLE INORGANIC IONS

Joint Research on Environmental Science and Technology for the Eart

MEDIUM - TERM EXPENDITURE FRAMEWORKS: The Application of Medium-Term Expenditure Framework for Budgeting in Sonla Province of Vietnam

In recent years, many developed and developing countries have moved to develop their annual budget process in a strategic medium-term expenditure framework (MTEF). While a common feature of medium-term expenditure approach is the inclusion of revenue forecasts and expenditure estimates for two or three years beyond the current year, medium-term expenditure practices vary substantially between countries in size, degree, forms, and success. In Vietnam, a pilot project of adopting MTEF has been done in the period of 2003 - 2011 in order to find out whether MTEF can be tailored to Vietnam's circumstances and to determine which core elements of MTEF will work best over there. Interestingly, Sonla province is in the process of evaluating how MTEF can be applied for budgeting at provincial level. This thesis aims to provide a systematic study identifying the necessity, rationality, model and essential factors for applying MTEF in the budget process of Sonla province. The research conducted involved both the collection of secondary data through a literature review and international experiences of MTEF application, and primary data obtained through self-administered questionnaires. The main findings reveal that the application of MTEF for budgeting in Sonla province is necessary and rational. The design and application of MTEF in Sonla province will be carried out consistently and in collaboration with the national MTEF process. Reform of budgeting institutions, ensuring commitment of the provincial leadership, improving capacity of human resources, and developing information systems are main critical factors for successful implementation of MTEF in Sonla province. Keywords: State budget, public expenditure management, medium-term expenditure framewor

MEDIUM - TERM EXPENDITURE FRAMEWORKS: The Application of Medium-Term Expenditure Framework for Budgeting in Sonla Province of Vietnam

In recent years, many developed and developing countries have moved to develop their annual budget process in a strategic medium-term expenditure framework (MTEF). While a common feature of medium-term expenditure approach is the inclusion of revenue forecasts and expenditure estimates for two or three years beyond the current year, medium-term expenditure practices vary substantially between countries in size, degree, forms, and success. In Vietnam, a pilot project of adopting MTEF has been done in the period of 2003 - 2011 in order to find out whether MTEF can be tailored to Vietnam's circumstances and to determine which core elements of MTEF will work best over there. Interestingly, Sonla province is in the process of evaluating how MTEF can be applied for budgeting at provincial level. This thesis aims to provide a systematic study identifying the necessity, rationality, model and essential factors for applying MTEF in the budget process of Sonla province. The research conducted involved both the collection of secondary data through a literature review and international experiences of MTEF application, and primary data obtained through self-administered questionnaires. The main findings reveal that the application of MTEF for budgeting in Sonla province is necessary and rational. The design and application of MTEF in Sonla province will be carried out consistently and in collaboration with the national MTEF process. Reform of budgeting institutions, ensuring commitment of the provincial leadership, improving capacity of human resources, and developing information systems are main critical factors for successful implementation of MTEF in Sonla province. Keywords: State budget, public expenditure management, medium-term expenditure framewor

AIR POLLUTION REDUCE PRODUCTION AND LEAVE AREA OF RED RADISH (Rapahanus sativus cv. Red Chime) AND CHINESE VEGETABLE (Brassica campestris var. rosularis cv. ATU171)

Joint Research on Environmental Science and Technology for the Eart