Protecting Vietnam’s Sovereignty in Cyberspace: Insights from Human Right Laws

In order to protect state sovereignty in cyberspace, Vietnamese law has placed restrictions on the right to online free expression. Using qualitative and empirical methods, this article examines the necessity and proportionality of these restrictions. The article finds that the language of a number of restrictive provisions appears to be more political than legal. The second reason is that vague and expansive laws may make it difficult to determine the true extent of damage in criminal prosecutions involving online expression that undermine state sovereignty. It would violate Articles 19 and 20 of the International Covenant on Civil and Political Rights. To surmount this opposition, Vietnamese lawmakers must provide a comprehensive interpretation of the relevant laws to ensure that the freedom of online expression is vitally important but must be balanced with the national interest.

Forecast of factors affecting the fair value accounting in Vietnamese listed companies

This study aims to assess the adoption of fair value accounting in Vietnam, and to forecast factors affecting the fair value (FV) application in Vietnamese listed companies. So, we used multivariate regression analysis to assess the impact of each factor on the application of fair value accounting in Vietnam, by implementing a survey of 203 accountants and directors of Vietnamese listed companies in the period from 2017 to 2019. The research results show that: for both small and medium sized enterprises and large enterprises, human resource factors have the strongest positive impact on FV application, followed by benefit factor. The factors of difficulties negatively affect this application. And, the active market factors have contradictory impacts between these two groups of enterprises. Our findings provide the significant perspectives of applying FV in Vietnamese companies, as well as different recommendations to Vietnamese policy makers in developing the legal accounting framework

Intellectual Capital Accounting – Value and Benefits for the Sustainable Development of Enterprises

The research indicates that the existence of intellectual capital accounting which has been recognized as the cost in production and business costs by current accounting practices were falsify the value and their using value and partly conceal exploiting potential of these. Intellectual capital has an important role in determining the business strategy, developing of tools to measure the results of business and enhancing the competitiveness of enterprises. Therefore, intellectual capital should be recognized as an asset (intangible) on financial reports to help the users of information to have more financial information in terms of the potential ability of the business. In Vietnam, however, intellectual capital accounting has not really become popular and are considered as a new area by both researchers and practical persons. To achieve its objectives, this study uses Likert scale with values from 1 to 5 based on 5 criteria (accounting policies, environmental accounting, the method of valuation, the system determines the value of intellectual capital in enterprise and economic benefits) to assess the situation of intellectual capital accounting in Vietnamese enterprises. The research results will be the basis for the orientation in completing the provisions on the recognition, measurement and intellectual capital reporting on financial reports so as to sustainable develop in the context of integration. Keywords: accounting, enterprises, intellectual capital; sustainable developmen

Current Status of Elderly Social Support Services in Elderly Care Centers in Hanoi

The Article aims to elaborate and analyze the current status of social support services for the elderly in general and semi-professional social work services provided in care centers in Hanoi in particular today. The centers subject to the investigation include Social Protection Center 3 Hanoi, Dien Hong Nursing Home, Bach Nien Thien Duc Elderly Care Center, and Social Protection Center 2 Hanoi. The service performance is determined based on the satisfaction of the needs of the elderly group. The results evidence that from the point of view of the elderly, “the need for medical care, examination and treatment is the highest among other needs of the elderly (with 149 votes, taking up 64.2%), from the point of view of social support workers, the need for “someone to share their feelings” is the highest (with 144 votes, taking up 77.4%). The services subject to assessment and review to the extent of the Article include (1) Consultancy; (2) Legal aid; (3) Supporting the elderly in the integration; (4) Communication. The frequency of rendered services changes at the “sometimes received by the elderly” level, approx. 50% on average. The level of performance as assessed by the elderly and social workers is at a medium and quite high level, ranging from 2.26 to 3.30 and from 1.98 (high) to 3.1 (medium), respectively.  Keywords: the elderly, social support services, care centers DOI: 10.7176/RHSS/12-20-04 Publication date:October 31st 202

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

Attitudes toward Self-Disclosure on Facebook: A Review of Perception, Emotion and Behavior in University Students

A number of social networking platforms have emerged as a result of the development of information and communication technology which have become increasingly user-friendly and full with valuable features. The social networking site with most users is Facebook. Teenagers, particularly college students use Facebook most frequently to study, gain information, entertain themselves and connect with others through self-disclosing personal information on the Facebook profile page. This quantitative study aimed to analyze the attitude of pedagogical students regarding self-disclosure on Facebook as represented through cognition, emotion and behavior concerning academic achievement. The survey was completed by 535university student’s majority in pedagogy. There were 41 students who used it for less than three years between three to five years by 218 students and 276 students who use it more than five years. The questionnaire was self-reported by participants to assess university students' attitudes toward self-disclosure on Facebook. The results indicate that pedagogical students with excellent academic achievement and more than five years of Facebook experience had the highest-level attitude toward self-disclosure on Facebook. The results indicate a positive relationship between cognition, emotion and influence factors students' Facebook attitudes. Future research on methods that enhance student positive disclosure can benefit from this study. Future research should examine how self-disclosure on Facebook relates to other aspects, such as Facebook usage time, financial state and perception of advantages and its disadvantages of Facebook in order to evaluate students' attitudes objectively

What Shapes Undergraduate Students’ Satisfaction in Unstable Learning Contexts?

This paper investigates what determinants, and to what extent, they influence students’ satisfaction in unstable learning contexts. Using a national-scaled sample of Vietnamese HEIs with a sound theoretical background, we find that regardless of instabilities from external shocks, the key factors that shape students’ satisfaction are fixed by traditional norms (self-efficacy, infrastructure, lecturer) rather than occasional factors occurring from each event. We find in particular that self-efficacy is the most influential factor for students’ satisfaction and friendship is the most prominent element that enhances students’ self- efficacy. Overall, this paper enriched the literature on student satisfaction, especially during unstable contexts. Thus, it has important implications for educators and HEIs stakeholders in management planning in the time to come