본 연구는 비시장평가법인 조건부가치평가법을 통해 수질개선을 위한 지불용의액을 추정 하였다. 연구 지역은 심각한 수질오염으로 직·간접적인 피해를 입고 있는 베트남의 하노이 To Lich 강 유역이며, To Lich 강 주변의 거주민들을 대상으로 설문조사를 실시하였다. 이중양분선택형 질문을 통해 설문 내용을 디자인하였고, 설문조사를 통해 얻어진 표본으로 이변 량프로빗모형을 사용하였다. 그 결과, 베트남 하노이지역의 거주민이 수질개선을 위하여 연간 지불용의액은 약 VND 202,560원으로 나타났다. 또한 지불용의액에 영향을 주는 중요한 변수는 사회경제적 변수로 나이, 소득으로 나타났고, 거주민의 건강에 대한 관심도 통계적으로 유의한 변수로 나타났다. 본 연구는 하노이의 To Lich 강에 조사 지역을 한정하여 진행하였기 때문에, 연구 지역 범위를 확대시켜 향후 연구가 진행 되어야 할 것이다. 본 연구의 결과는 지속 가능한 수질 관리의 중요성을 강조하며, 추후 베트남 수질 개선 정책에 환경적 편익 정보를 제공하는데 도움을 줄 것으로 기대된다.

본 연구는 베트남 하노이 지역에서 8가지 한국 토마토 품종 (핑크탑, 큐피랑, 슈퍼도태랑, 선레드, 선글러브, TP-7 플러스, 러블리 250, 광복)과 1가지 베트남 품종(FM 120)을 대상으로 봄-여름 및 가을-겨울 작기에 따른 수확량 및 과실 특성을 비교 분석하였으며, 그 결과는 다음과 같다. 1. 작기에 따라 초장, 경장, 주당 과실수 및 수확량(kg)은 유의성이 있었으며 가을-겨울 작기에서 높게 나타났다. 전체적으로 한국품종이 베트남 품종에 비해 높은 생육특성을 보인 반면, 과실수와 수확량에서는 베트남 품종이 우수하였다. 2. 토마토 과실의 주요 특성인 과장, 과폭 및 과중은 작기에 따라 유의한 차이를 보였으며 가을-겨울 작기에서 높은 수치를 나타내었지만 TSS 함량은 봄-여름 작기에서 높았다. 건물중과 비타민C 함량은 작기에 따라 유의한 차이가 없었다. 품종별 과실 특성은 한국 품종이 우수하였지만 비타민C 함량은 베트남 품종이 높았다. 3. 봄-여름 작기에서 한국품종의 경우 수확량 및 과실특성에서 가을-겨울 작기 재배에 비해 큰 감소를 보인 반면 베트남 품종은 큰 차이를 보이지 않았다. 따라서 본 실험에 이용된 8가지 한국 품종의 경우 봄-여름 작기보다는 가을-겨울 작기 재배가 적합할 것으로 판단된다.

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.

In recent years, the quality of auditing human resources in domestic auditing firms in Hanoi has certain limitations in which professional skills of auditors have not been given adequate attention. The number of customers at local auditing firms is forecast to increase gradually. Therefore, the quantity and quality of auditors need to be improved to meet requirements of the workload. Data for this research were collected through surveying 120 customers of domestic auditing firms in Hanoi on the 5-point Likert scale. Based on the collected data, we employ both qualitative and quantitative methodology along with some tools such as descriptive statistics, Cronbach’s Alpha, T-test and ANOVA to analysis, evaluate and measure the professional skills of auditors in local auditing firms in Hanoi. The results show that the professional skills of auditors in auditing firms include 17 attributes. The majority of respondents show appreciation for the professionalism and professional competence of auditors, while, they think that critical thinking skills and creative thinking skills are still limited and need to be improved. These findings, not only help auditors to improve themselves, but also provide solutions for managers of domestic auditing firms in Hanoi to enhance quality of audited human resources.

In recent years, many firms have built a good recruitment policy, focusing on the requirements set for candidates to meet the employers’ satisfaction; they often have certain requirements for each accounting job’s position. The study aims to identify and measure factors affecting the employers’ satisfaction with accounting graduates in Hanoi, the important locus of firms’ labor force. We conducted a questionnaire consisting of 16 observation variables with a 5-point Likert scale. Independent variables were measured from 1 “without effect” to 5 “strongly”. Based on the literature review and results of interviews, a total of 150 questionnaires were sent to participants; 135 of them met the standards and were subject to be analyzed. The results of Cronbach’s alpha, Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify three main determinants influencing the employers’ satisfaction with accounting graduates in Hanoi, including students’ experience before graduating (SEG), reputation of universities (RU), and university’s recruitment support policy (RSP). Based on the findings, some recommendations have been proposed to help universities design training programs for creating better satisfactions for employers in the future. On this basis, the authors propose a number of recommendations to improve the employers’ satisfaction with accounting graduates in Hanoi.

This paper aims to develop a conceptual framework for evaluating the impact of motivational factors on the work results of lecturers at Vietnam National University, Hanoi (VNU), one of two leading multidisciplinary and multi-sectoral national universities in Vietnam. This study has considered wages and other benefits (WB), training and development (TD), working environment (WE) and working motivation (WM) as motivational factors, and proposed a structural model of the impact of motivational factors on the work results of lecturers at VNU. The empirical analysis used data from the survey data of 321 university lecturers. Comprehensive, valid, and reliable tools (SPSS 26 and SmartPLS 3.0 software) are used to evaluate rigorous statistical tests including convergence validity, discriminatory validity, reliability, and average variance extracted to analyze and verify the gathered data, and the hypotheses developed. The result of path analysis shows that four motivational factors constitute a structured system with different degrees of influence on the work results of lecturers. There is also a positive relationship between the motivational factors and the work results of lecturers. As a result, it can be concluded that all hypotheses developed are supported. Several recommendations are further suggested to improve the performance of lecturers at VNU.

This paper investigates the potential impact of external factors on bid/no-bid decision for supervision consultant service on construction project in Hanoi, the capital of Vietnam. The data used in this study are secondary data taken from annual reports and sourced from the Department of Public Procurement, Ministry of Planning and Investment in Hanoi. Besides, to identify the impact of external factors on bid/no-bid decision for supervision consultant service on construction project in Hanoi, the study collected data from 272 qualified questionnaires from bidders doing business in Hanoi. Cronbach’s Alpha, EFA and regression model are used to explore the impact of each independent variable on bid/no-bid decision for supervision consultant service on construction project. The results show that three external determinants, including Project characteristic (PC), Legal codes (LC) and Competition (C) are affecting bid/no-bid decision for supervision consultant service on construction project in Hanoi. Among them, Project characteristic (PC) and Legal codes (LC) have positive relationships with bid/no-bid decision for supervision consultant service on construction project, whereas Competition (C) negatively affects bid/no-bid decision for supervision consultant service on construction project. It means the more contractors actually participate in a bid, the less bid/ no-bid decisions are made.