베트남산 Podontia affinis, P. dalmani, P. lutea의 3종 유충에 대한 상세한 기재를 하였으며, P. dalmani를 제외한 Podontia affinis 및 P. lutea는 최초로 기재된다. 또한 이 종들의 분류학적 특징에 대해서도 언급한다.

This study was performed with survay in the field and literature. The result were; 1. In Vietnam, They took their meal in three times a day. They have taken Nuoc nam (fish sauce) with sliced red pepper, half a lime, etc... in every day every night. Fish Sauce was prepared with small fish (generally fresh- water fish), the same amount of salt, and stored in 8 months, and made filltered fluid. It's Nuoc mam. They have gained protein sauce from it. 2. Their basic menu were composed with rice, soup, food with marine products and meat (generally pork), various vegetables, tropical fruit. 3. Food of cereals were Com Trang (white rice), Pho (rice noodle), Chao (rice gruel), Banh Trang (rice paper), Banh mi (bread) etc... Food of meat were Ho sua, Banh bao chien (barbecued little pork), Suon Nuon (grilled pork), Cha Lua (sausage of pork) etc..., Thit be nhung (grilled beef, Dog meat, Chicken, Duck, Frog. Food of fish were generally fresh-water fish, Ca Chien (grilled fish), Canh chua (soup with sour taste), Ca chem chung (steamed fish with fragrant vegetable), Lobster, Crab, Oyster, Cuttlefish, Shellfish, etc... Food of vegetables were Doa Hanh (Kimchi with a welsh onion), Rau xao hon hop (roasted vegetables), Goi Tom (salad), Canh he dau hu (soup) etc..., and They took much food of trophical fruit, Tra (Tea), Coffee, Lua Moi (distilled liquor). 4. For example, Their Daily meal were composed of Sup Bong Ca (Soup), Heo Sua, Banh Bao Chien (barbecued little Pork), Top Hap (steamed shrimp), Cua (steamed Crab), Luon Um (bioled a fresh-water eel), Lau Thap Cam, Hai Sam Sac Nam Dong Co, Trai Cay.

본 연구는 한국과 베트남의 장례식 조문 답례 담화에 대한 비교 분석을 목적으로 한다. 그 결과 한국은 고인과 저자의 관계 지향 적인 성격을 지닌 반면 베트남은 고인의 죽음에 대한 사실 정보 전달 의 성격을 지니고 있는 것으로 조사되었다. 또 한국 담화가 조문과 부 의라는 지원 요소에 감사를 하고 있는 것과 달리 베트남 담화에서는 감사한 대상을 나열하는 방식으로 감사를 표현하고 있었고, 양해 구하 기에 있어서도 한국은 찾아뵙지 못한 것에 대한 양해를 구한 반면, 베 트남은 혹시 모를 부주의에 대한 양해를 구하는 차이를 보이는 것으 로 나타났다.

이 연구는 베트남 현지 한국어 초급 학습자를 위한 ‘가다’, ‘오다’의 오류 양상을 토대로 적절한 교육 방안을 모색하는 것에 연구 의 목적을 두었다. 이를 위하여 문헌 고찰을 통한 연구 현안 및 이론 적 배경을 확인하였고, 베트남어 ‘đi(가다)’, ‘đến(오다)’의 의미를 비교 하였다. 그다음 베트남 현지 초급 학습자의 쓰기 자료 46편(1,413어절) 을 분석하여 베트남인 현지 한국어 초급 학습자의 ‘가다’, ‘오다’의 의 미적 오류 양상을 확인하는 양적 연구를 진행하였다. 이로써 국내 베 트남인 학습자가 범한 오류와 비교하고, 앞서 확인한 내용을 토대로 현지 학습자를 위한 적절한 교육의 방향성을 제언하였다.

The purpose of this study is to extract climate element affecting coffee yield by growth period using data of production and cultivation area of coffee and climate data for 2000-2018. During the analysis period, the production of coffee in Vietnam has been consistently increasing, but Ðăk Lăk in the Central Highlands, the main cultivation area for coffee production, has recently stagnated in the trend of increasing yield. The yield of Lâm Đồng, located in the relatively highlands of the Central Highlands, is steadily increasing. Coffee yields of Ðăk Lăk is negatively correlated with the temperature during flowering period, and is also significantly negatively correlated with the maximum temperature and precipitation during the late growing period. On the other hand, Lâm Đồng, located at a relatively high altitude, has a positive correlation with temperature during the late growing period. It is analyzed that the lower the altitude, the higher the temperature, the lower the coffee productivity due to the high temperature appearance, and the lower the low temperature appearance in the high altitude region.

Climate change is considered as a major threat for agricultural production in Vietnam, particularly for coffee production, one of the most important agricultural sectors of the country. To effectively cope with the negative impacts of climate change on coffee production, the ways of understanding and also adequate responses by farmers on the climate change are very important. This paper aims to provide empirical insights into the farmers’ perception of climate change and their adaptation practices to its impacts on coffee production. The results from the questionnaire survey of 151 smallholder coffee farmers in Dak Nong province reveal the fact that the farmers understood the progress and impact of climate change through their observation into their surrounding areas. Coffee growers’ observation about the climate variability is remarkably consistent with the statistical data from the meteorological authority. However, this research revealed that their capacity to cope with climate change was relatively limited, mostly based on their own resources. This research suggests that more studies are required to examine the application of environmentally sustainable approaches to cope with climate changes.

Tourism is not only a cultural service but also a resource consuming industry. Landscape function framework is a powerful tool to show the relationship between nature and people. This study collects 50 documents around the world to analyze the relationship between the 4 functional groups of the landscape (regulatory functions, production and supply functions, resident functions, information and entertainment functions) and the tourism industry. On that basis, we created an establishment for practical contact analysis of the goods and services of the landscape for tourism development in Moc Chau plateau, Vietnam. Research results show that tourism is an economic sector that benefits from the landscape and has a clear resource orientation. Moc Chau plateau has rich tourism resources and has the conditions to develop various types of tourism, especially cultural tourism based on community and resort tourism. The two cultural functions and the providing functions are the two most important functional groups for the tourism development of Moc Chau district, bringing the two most important tourism icons for Moc Chau, a green steppe, cool milk benevolent and also a district rich in national culture. From these conclusions, the authors give recommendations and notable points about landscapes in the tourism industry, especially in places with topography like Moc Chau.

Sustainable tourism is the development of tourism activities to meet the current needs of tourists and indigenous peoples while paying attention to the conservation and improvement of resources for the development of tourism activities in the future (World Tourism Organization, 2013). With the aim of identifying factors affecting the development of sustainable tourism in the South Central Coast of Vietnam, the study conducted a typical survey of 160 tourism managers and 240 tourists traveling or have participated in tourism activities of 8 provinces in the South Central Coast of Vietnam, and used the exploratory factor analysis (EFA) analysis and regression analysis for analyzing the data. The research results show that 11 factors impact the development of sustainable tourism in the South Central Coast namely Institutions and policies for tourism development, Infrastructure, Tourism resources, Human resources for tourism, Diversity of tourism services, Relevant support services, Activities of association and cooperation for tourism development, Tourism promotion and encouragement, Tourists’ satisfaction, Local community, and Other factors. At the same time, among the above factors, the factors Institutions and policies for tourism development, Infrastructure, Tourism resources, and Local community strongly impact the development of sustainable tourism in the region.

This study aims to investigate the factors which impact the possibility of Environmental Management Accounting (EMA) implementation in automobile companies in Vietnam. A survey was carried out with automobile enterprises’ managers, getting 198 usable respondents, with data and theoretical model analyzed by using SPSS with EFA method. Results indicated that in Vietnamese automobile enterprises, the possibility of EMA implementation was driven by elements including motivation to reduce production costs, reactions to environmental issues, compliance to legislation, procedures and processes in the working environment which they are in business. The government and professional institutions should play a vital role in promoting EMA practices by issuing specific guidelines and continuous training. Besides, tax authorities should apply the favor policies such as tax incentives to stimulate interest enterprises to implement EMA. However, this study’s results only reflect about 63.7% of the impact to the implementation of EMA in Vietnamese automotive enterprises, so there are still some other factors that should be found out in the future researches. This is the first attempt to systematically analyze enterprises’ perception and willingness to apply EMA in Vietnamese automobile industry. This study contributes to not only the existing empirical literature of EMA but also enterprises’ managers in Vietnam and other transitional economies.

The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

This study was conducted on financial data of 38 economic groups listed on Vietnam’s stock market for the period 2009 – 2019 and it aims to provide an empirical evidence on the impact of working capital management policy on performance in all phases of the economic cycle of Vietnamese economic groups. The study uses FGLS estimation method with 2 dependent variables ROA, GOP, independent variables including INV, AR, AP, CCC, dummy variable representing different phases of the economic cycle, variables Control includes CAT, CR, LEV, SZ, GR. Research shows that the greater the level of investment by companies in liquid assets corresponding to a certain level of activity (shown by average days of inventory (INV), average days of collection. (AR), cash flow cycle (CCC)) the lower the rate of return on assets. The study also provides additional evidence of the negative effects of economic crisis on the performance of economic groups. The study also shows that the number of short-term asset cycles has a positive impact on operational efficiency, and the level of debt use has a negative impact on operational efficiency. This result implies that the managers of economic groups can increase the efficiency of businesses through a reasonable working capital policy.

Employability has recently become the first target of the national higher education. Its model has been updated to catch the new trend of Industry 4.0. This paper aims at analyzing and ranking the determinants of undergraduate employability, focusing on business and economics majors in Ho Chi Minh City, Vietnam. In-depth interviews with content analysis have been primarily conducted to reach an agreement on a key group of factors: human capital, social capital, and identity. The Stochastic Fractal Search Algorithm (SFSA) is then applied to rank the sub-factors. Human capital is composed of three major elements: attitude, skill, and knowledge. Social capital is approached at both structural and cognitive aspects with three typical types: bonding, bridging, and linking. The analysis has confirmed the change of priority in employability determinants. Human capital is still a driver but the priority of attitude has been confirmed in the contemporary context. Then, social capital with the important order of linking, bridging, and bonding is emphasized. Skill, knowledge, and identity share the least weight in the model. It is noted that identity is newly proposed in the model but a certain role has been found. The findings are crucial for education strategies to enhance university graduate employability.

Independence is a factor which has a significant impact on auditing quality, especially in the recent times where the marketplace is increasingly demanding transparency. The independence of auditors is assessed based on the main criteria such as the reliability of the audit opinions, the accuracy, truthfulness of financial reports, and the objectivity in the opinions of the auditor. The study investigates the effects of non-audit services (NAS) on auditor independence in emerging economies such as Vietnam. Non-audit services include taxation services, management advisory services and outsourcing internal audit services. Based on previously relevant researches, the authors develop hypotheses and a regression model about non-audit services (independent variables) and audit independence (dependent variable). The research collects data by 5-scale Likert questionnaire. The findings indicate the relationship between NAS and auditor independence. Specifically, the results reveal two main factors that have influence on auditor independence, namely, taxation services and management advisory services. The results of our research can be considered as new findings and can be compared to previous researches in Vietnam, which establishes a new viewpoint about the relationship between the NAS and the independence of the auditor. This result can be implemented for countries or jurisdictions which are similar to Vietnam.

In the global trend toward economic integration, Vietnamese enterprises desire to attract investment and increase competitiveness in the global market, so they have been required to provide transparent, high-quality financial reports following the International Financial Reports Standards (IFRS). Based on the roadmap drawn by the Vietnam Ministry of Finance, the foreign-invested enterprises, listed enterprises and state-owned enterprises will be applying IFRS in 2030. However, some enterprises in Vietnam have applied IFRS in the presentation of financial statements at the request of related parties for a while. The main research objective of this paper focused on examining the factors affecting the implementation of IFRS in Vietnamese enterprises through descriptive statistics tools, Cronbach’s Alpha testing, EFA and logistics regression analysis with the sample collected from 254 Vietnamese enterprises. The methodology in this research was the mixed qualitative and quantitative method. The results show that the higher the profitability, debt ratio and firm size of the enterprise, the more likely it is to apply IFRS. From the results of this study, the appropriate recommendations have been made to promote the implementation of IFRS by Vietnamese enterprises effectively and following the IFRS application roadmap of the Ministry of Finance of Vietnam.

As the Industrial Revolution 4.0 is spreading its wings all over the world and, therefore, also in Vietnam, the logistics industry in Vietnam is facing a severe shortage of human resources in both quantitative and qualitative terms. The role of human resources management (HRM) becomes extremely important. Recruitment is considered the first major function of HRM practices and is the cornerstone of successful in business. In order to improve the recruitment strategy, recruiters need to better understand job pursuit intentions (JPI) of job seekers. Therefore, this study investigates how four dimensions of corporate social responsibility (CSR) affect JPI among employees working in the logistics sector in Vietnam. The secondary data are from previous studies and published newspaper articles. Meanwhile, the primary data are collected from consultation with 10 experts and through five in-depth structured interviews with 30 randomly-selected employees as well as 288 survey questionnaires returned from employees in the logistics companies in Vietnam. The findings show that economic citizenship, legal citizenship and ethical citizenship are positively related to JPI of job seekers, where economic citizenship appears to be the most influential factor. The limitations of the study and an agenda for further research are put forward.

In accordance with huge demand for capital to meet the expansion of steel production, there are more and more steel companies who have officially listed their stocks in HOSE and HNX. One of the key issues in successful initial public offerings and seasonal offerings for these companies is how to make stocks of steel companies become more attractive in the eyes of investors. The purpose of this research is to analyze the determinants of share prices of listed steel companies in Vietnam. This study utilized macro-economic variables, ratios and indicators representing characteristics of steel industry collected from Quarter 1/2006 to Quarter 4/2019 in association with the panel data and the feasible generalized least square (FGLS) model to evaluate the degree of these factors on the share prices. The results of the research show that ROE, Cons_rate, and CO2_rate are three main factors affecting the share prices of listed steel companies. Among which, ROE and Cons_rate have a positive effect, while CO2_rate has a negative effect on the share prices of listed steel companies. It also confirms the relationship between the environmental factor, construction industry factor and the stock prices. This lays foundations for recommendations for the future policies towards environmental protection and sustainable development.

The study investigates the asymmetric effect of exchange rate changes on stock prices in Vietnam. We use the nonlinear autoregressivedistributed lag (ARDL) analysis for monthly data from 2001:01 to 2018:05, based on VN-Index stock price collected from Ho Chi Minh Stock Exchange (HOSE); the nominal exchange rate is separated into currency depreciation and appreciation through a partial sum decomposition process. Asymmetry is estimated both in the long-run relationship and the short-run error correction mechanism. The research results show that the effect of exchange rate changes on stock prices is asymmetrical, both in the short run and in long run. Accordingly, the stock prices react to different levels to depreciation and appreciation. However, the currency appreciation affects a stronger transmission of stock prices when compared to the long-run currency depreciation. In the absence of asymmetry, the exchange rate only has a short-run impact on stock prices. This implies a symmetrical assumption that underestimates the impact of exchange rate changes on stock prices in Vietnam. This study points to an important implication for regulators in Vietnam. They should consider the relationship between exchange rate changes and stock prices in both the long run and the short run to manage the stock and foreign exchange market.