The regulation for industrial accident rate level assessment of construction companies was introduced to the construction industry in the Republic of Korea since 1993 and has brought positive outcome on industrial accidents reduction at construction work sites. There were considerable decrease of industrial accident ratio and enforcing of contrators' safety organizations from the beginning of the regulation for industrial accident rate level assessment. In spite of these positive outcomes, there were some negative effects such as contractors' shrinking accident reports to keep good accident ratios since these figures had a great impact on pre-qualification stage of bidding when general contractors were competing for new construction projects. In addition, Comprehensive evaluation bid system, which replaces the lowest price bid system is applied to government-ordered construction projects since 2016. Comprehensive evaluation bid system includes construction company's accident rate as one of the evaluation items and carries out with the industrial accident rate level assessment of construction companies at the same time. The regulations of two systems have been called for improvement to unify these different procedures and standards which have led business stakeholders to confusion for several years. This study aims to devote on lessening shrinking accident reports and to reduce the waste of business stakeholders through changing the regulation for industrial accident rate level assessment.

Industrial disaster caused the deaths of 2,114, construction workers among them was the highest of 621 deaths. In the construction industry, has established a number of safety alternatives to prevent accidents. But until now, the cause of the accident has stopped being superficial analysis, awareness on the root cause of the acciden did not reflect. In this study, we analyze the characteristics and causes in G contractors' safety accidents. And innovation strategy, organization-wide safety management system and detailed tasks to derive essentially was to prevent the occurrence of large construction companies. A lot of business for accident prevention effect was transient and formal, to reflect a management style and organizational culture, and try to prevent construction accidents. we will strive to prevent the disaster from the construction site through the improvement of these.

The small and medium construction companies are facing potential EHS(Environment, Health & Safety) of major accidents to cause casualties or a financial loss and increasing social responsibility. So, they have to voluntarily accomplish the EHS management system rather than passively with regard to EHS regulation. In this study, the framework of integrated EHS management system is developed based on cloud computing, and construction companies are to materialize self-regulation EHS process of construction workplace and to standardize the total EHS business process using the developed system. The proposed system also provides risk analysis, education/control and continuous improvement for EHS tasks and users can easily access the system on the web at a low price through cloud computing service. Eventually, the integrated system contributes to the managerial improvement by minimizing economic and physical loss caused by construction accidents.

The small and medium construction companies are facing potential EHS(Environment, Health & Safety) of major accidents to cause casualties or a financial loss and increasing social responsibility. So, they have to voluntarily accomplish the EHS management system rather than passively with regard to EHS regulation. In this study, the framework of integrated EHS management system is developed based on cloud computing, and construction companies are to materialize self-regulation EHS process of construction workplace and to standardize the total EHS business process using the developed system. The proposed system also provides risk analysis, education/control and continuous improvement for EHS tasks and users can easily access the system on the web at a low price through cloud computing service. Eventually, the integrated system contributes to the managerial improvement by minimizing economic and physical loss caused by construction accidents.

The aim of this article is to determine the influence of factors on the capital structure of construction companies listed on the Hanoi Stock Exchange. The data of the article were collected and calculated from the financial statements of 54 construction companies listed on Hanoi Stock Exchange from 2012 to 2019. With the application of E-view software in quantitative analysis to build panel data regression model (panel data), the article has built a regression model to determine the relationship of intrinsic factors affecting the capital structure of construction companies listed on Hanoi Stock Exchange. In the study, dependent variable is capital structure, determined by the debt-toequity ratio. Profitability, coefficient of solvency, size, loan interest rate, structure of tangible assets, and growth are independent variables. The results showed that the two factors of growth and firm size positively affect the capital structure, the profitability factor has the opposite effect on capital structure. Factors of short-term debt solvency, average loan interest rate and tangible asset structure have no correlation with capital structure. The findings of this article are useful for business administrators, helping business managers make the right financial decisions to make capital structure decisions in their own conditions.

The study investigates Environmental Accounting Information (EAI) as well as factors affecting the environmental accounting implementation by the construction firms listed on the Ho Chi Minh Stock Exchange (HOSE), Vietnam. After eliminating seven enterprises that lacked data, the authors selected a sample of 112 observations from 28 construction businesses listed on the Ho Chi Minh Stock Exchange in the period 2015-2018. This study uses research data extracted from the companies’ annual reports. Then, the data are analyzed by Stata 13 software, including descriptive statistics, correlation coefficient analysis, regression analysis of table data using estimation methods (Pooled OLS, REM, FEM), and testing of model defects (heteroskedasticity test, multicollinearity test, autocorrelation test). The results show that construction companies listed on the Ho Chi Minh Stock Exchange have out factors affecting the environmental accounting implementation by these enterprises, including independent audit firm and listed time. While the independent auditor firm has a positive and significant impact, the listed time has a negative influence. In addition, our study has confirmed the role of institutional factors affecting the disclosure level of EAI on the implementation of environmental accounting by construction enterprises listed on the Ho Chi Minh Stock Exchange.