A Trade-Based Analysis of the Economic Impact of Non-Compliance with Illegal, Unreported and Unregulated Fishing: The Case of Vietnam

Illegal, unreported and unregulated (IUU) fishing is a threat to the sustainable use of fishing resources. To eliminate the destructive fishing practices, the whole value chain of fish trade needs to be well regulated. Trade-related policy measures show potential for contributing towards the elimination of unsustainable fishing practices. The EU’s launch of the IUU-combating fishing program and the introduction of measures to deal with countries that exploit, produce and export fishery products with illegal fishing origin, is indispensable in addressing harmful trends and a concern of the whole world, especially the fishing community. The program includes the flagship use of a warning card system. The EU is a very important trading partner for Vietnam and major importer of Vietnam’s fish products, of which seafood plays an important role. The EU market helps pave the way for Vietnamese seafood to enter the world market. Vietnam’s seafood export to the EU has increased sharply over the past 20 years, from USD 90 million in 1999 to nearly USD 1.5 billion in 2017 (and since decreased to closer to USD 1.3 billion in 2019). The year of 2017 marked a critical turning point for Vietnam’s fisheries when the EU issued a yellow card warning to Vietnam for not cooperating and making enough efforts to combat IUU fishing. The EU made nine recommendations to improve the Vietnamese fisheries management system following the warning. Over the past two years, the Government of Vietnam, ministries and the entire Vietnamese fishing community have actively improved to meet the recommendations of the EU to remove the IUU yellow card. The EU has appreciated Vietnam’s efforts to combat IUU exploitation, however, so far, the IUU yellow card has not yet been removed. In the past two years, the quantity of seafood exports to the EU have decreased significantly, showing the immediate impact of the yellow card warning on Vietnam’s seafood industry. However, that is only part of the negative impact as visible in export figures. There will be many other consequences from the IUU yellow card warning and the impact will be more serious if Vietnam does not remove the yellow card soon or receives a red card warning

Accounting information quality in emerging markets: Conservatism in financial reporting of Vietnamese firms in the context of international economic integration

We test conservatism in financial reporting of Vietnamese listed firms over the period of 2005-2014. We find that Vietnamese financial statements ensure conservatism’s specifications consisting of asymmetric gain and loss recognition timeliness and asymmetric persistence of earnings changes. We further find that the degree of conservatism has increased significantly over the post-crisis economic restructuring period. The findings provide empirical evidence to the improved quality of accounting information in Vietnam. © 2016, Econjournals. All rights reserved

The impact of financial statement disclosure on conservatism in financial reporting: Evidence from Vietnam

The aim of this paper is to test the impact of financial statement disclosure on conservatism in Vietnamese financial statements. I use inter-earning announcement period returns and fiscal year returns to serve as economic news reflected in earnings during the financial statement disclosure period and prior to the financial statement disclosure period. I test conservatism in financial reporting of Vietnamese listed non-financial firms over the period of 2005-2015 using the two returns measures in succession. I find that conservatism principle is only ensured within the audited financial statement disclosure period. The findings have implications for our understanding of the role of auditors as well as rules and regulations of financial statement disclosure in improving the quality of accounting information. © 2016, Econjournals. All rights reserved

Improved Worst-Group Robustness via Classifier Retraining on Independent Splits

High-capacity deep neural networks (DNNs) trained with Empirical Risk Minimization (ERM) often suffer from poor worst-group accuracy despite good on-average performance, where worst-group accuracy measures a model's robustness towards certain subpopulations of the input space. Spurious correlations and memorization behaviors of ERM trained DNNs are typically attributed to this degradation in performance. We develop a method, called CRIS, that address these issues by performing robust classifier retraining on independent splits of the dataset. This results in a simple method that improves upon state-of-the-art methods, such as Group DRO, on standard datasets while relying on much fewer group labels and little additional hyperparameter tuning

Policies on Inclusive Education for Children with Disabilities in Vietnam

This article traces the history of inclusive education policy development, laws that have been promulgated, and the dissemination of policy and legal rights and responsibilities through conferences, seminars and university coursework in Vietnam since 1995 when the responsibility for educating children with disabilities shifted from the Ministry of Labor, Invalids and Social Affairs to the Ministry of Education and Training. Numerous standards of practice related to roles and responsibilities and recommendations for improvemtns in policy and practice are shared as well as lessons learned from external evaluation efforts that will be valuable for further development and refinement of poilicies to forward inclusive education in Vietnam

The affine cones over Fano-Mukai fourfold of genus 77 are flexible

In this paper, we will show that the affine cones over any smooth Fano-Mukai fourfold of genus $7$ are flexible.Comment: 9 pages, comments are welcome

An investigation of factors affecting employee satisfaction and loyalty in the Fire Fighting and Prevention Police of Ho Chi Minh City Vietnam

Satisfaction and loyalty of employee had been confirmed to be important factors to organisation's survival and development. An organization has employees who are satisfied with job and loyal with their oganization, it will has more advantages during operation. An organization has employees who are satisfied with job and loyal with their organization, it will have more advantages during operation. This study aims to examine the effects of employee training, employee empowerment, management leadership, and teamwork on employee satisfaction and investigate the relationship between satisfaction and loyalty of employee in the Fire Fighting and Prevention Police of Ho Chi Minh City. The study was conducted by the survey questionnaire with a sample of 450 employees of the specialized units in the Fire Fighting and Prevention Police of Ho Chi Minh City. Statistical Package for the Social Sciences - SPSS 20 and Analysis of Moment Structures - AMOS software version 20 were used to test the research model. The results of this study examined that employee empowerment, employee training is signi?cant positive with employee satisfaction; which employee empowerment was found to be the most important factor in relation to employee satisfaction. It is also revealed that there was a strong relationship between employee loyalty and employee satisfaction in the Fire Fighting and Prevention Police of Ho Chi Minh City - Vietnam

The impact of the COVID-19 pandemic on the stressful relationship between parents and children

The stressful relationship between children and parents is the pain both go through when they find themselves unable to cope as a parent or a child. In order to find out the status, causes, and impacts of the COVID-19 pandemic and suggest some solutions to reduce stress between parents and children, we surveyed the impact of the COVID-19 pandemic on stressful relationships between parents and children at high school age in Da Nang city. The findings of a survey conducted on 550 randomly selected parents and 550 high school students using the Perceived Stress Scale reveal a high rate of tension between parents and their children, particularly up to 51.1% and 38.5%, respectively. In reality, many factors are affecting the stressful relationship between parents and their children at this age, in which psychological fear about health; social distancing policy; closed schools; students staying at home 24 hours a day and learning online; the disruption in children's daily routine; excessive use of electronic devices are major causes of stress in the relationship between parents and their children. From this practice, our research team has proposed such solutions as participating in creative activities and consulting the handbook instructing parents' behaviour rules toward children and vice versa, designing extra-curricular activities, and organizing training courses on life values for both parents and children to increase happiness and reduce stress in the parent-child relationship

CHARACTERIZATION AND ADSORPTION CAPACITY OF AMINE-SIO2 MATERIAL FOR NITRATE AND PHOSPHATE REMOVAL

Amine-SiO2 material was synthesized and applied as a novel adsorbent for nitrate and phosphate removal from aqueous solution. The characterization of Amine-SiO2 were done by using TGA, FTIR, BET, and SEM analyses. Results showed that Amine-SiO2 had higher nitrate and phosphate adsorption capacity of 1.14 and 4.16 times, respectively, than commercial anion exchange resin (Akualite A420). In addition, Amine-SiO2 also had good durability with stable performance after at least 10 regeneration times, indicating that this material is very promising for commercialization in the future as an adsorbent for water treatment