This objective of this study is to examine the influence of age and gender on entrepreneurship in Vietnam’s context. Although various studies have been conducted to examine age and gender differences in the entrepreneurial process, the results reveal inconsistencies. Moreover, the relationship between different factors and their role in explaining age and gender differences in the entrepreneurship activities still has no clear answer. Our analyses were based on data collected for the 2017 Global Entrepreneurship Monitors (GEM) from individuals located in Vietnam with a sample of 2,118. Our findings show that female entrepreneurs had less household income and were likely to have more fear of failure in starting a business. Entrepreneurs tend to be older and young entrepreneurs have better education. The study also indicated that male entrepreneurs were likely to have more perception of the ease to start a business. Moreover, the number of male respondents who are currently entrepreneurs is higher and they are older. The contribution of this study is twofold. First, it provides empirical evidence on the age and gender differences in entrepreneurship. Second, it contributes to the understanding of the entrepreneurship environment in Vietnam, one of the most dynamic emerging countries in the East Asian region.

This paper provides the practical application of a linear shrinkage framework on Vietnam stock market. The cumulative data points observed in this analysis are 468 weeks from January 2011 to December 2019. All the companies listed on Ho Chi Minh City Stock Exchange (HOSE), except the companies under two years period from Initial Public Offering (IPO), are considered. The cumulative number of stocks picked is therefore 350 companies. The VNINDEX, which is the Vietnam Stock Index, is used as a reference index for shrinking to a single-index model. The empirical results show that the shrinkage of covariance matrix for portfolio optimization gives the promising results for the investors on Vietnam stock market. The shrinkage method helps the investors to produce the optimal portfolio in the sense of having higher profit with lower levels of risk compared to the portfolio of the traditional SCM method. Moreover, the portfolio turnover of shrinkage method is always kept at low magnitudes, and this makes the shrinkage portfolios save much transaction costs and reduce the liquidity risks in the trading process. In addition, the ability of shrinkage method in making profit is once again confirmed by the Alpha coefficient that achieves a high positive value.

Balanced Scorecard (BSC) is one of basic contents of managerial accounting. Balanced Scorecard (BSC) will help the manager to measure and evaluate the operating performance in enterprises. Therefore, providing the theory base as well as in fact with regards to apply with Balanced Scorecard, impact of applying with Balanced Scorecard on the performance of company, from then providing for the managers with the base to promote on applying the Balanced Scorecard in Vietnamese Enterprises aimed to improve the operating performance of enterprises meaningfully and neccessary. However, balanced scorecard in general is a very new content in both theoretical and practice in Viet Nam. The study aims to explore the application with Balanced Scorecard in enterprises according to 4 perspective of Balanced Scorecard in Vietnamese commercial banks. In the dimension of this paper, SPSS 22 was used to collect and analysis data, basing on the results of 109 questionnaires of managers and head of department from Vietnamese commercial banks. Research have shown impact of Balanced Scorecard on the performance of Vietnamese commercial banks. This is the scientific basis for enterprises of Vietnam in general and Vietnamese commercial banks firms in particular have a successful application of balanced scorecard to improve the business performance.