Based on the WoS and CNKI databases,this paper provides statistical analysis of Chinese and international polar research from 2013-2018 in terms of the number of publications,citations,institutions,disciplinary distri...Based on the WoS and CNKI databases,this paper provides statistical analysis of Chinese and international polar research from 2013-2018 in terms of the number of publications,citations,institutions,disciplinary distribution,collaborations,source journals,and highly cited papers by bibliometric methods.Combining the differences of the traditional disciplinary advantages and natural geographical locations of China and the West,the current research hotspots in the polar field are summarized.(1)"Polar ice cap instability and sea level change","sensitivity and vulnerability of polar ecosystems","Arctic sea-ice-air interactions and climate effects"are the focus of research in the world.(2)Political environment research such as"National Strategy and Cooperation under the'Silk Road on Ice'Initiative"has become a unique polar strategic topic in China.At the same time,insights and suggestions are put forward from three aspects,such as increasing policy support,building cooperation system and optimizing strategic layout.展开更多
According to a document issued by the website of the Chinese government on April 5,in order to enhance the leadership and coordination of care and protection of left-behind children in rural areas and strengthen colla...According to a document issued by the website of the Chinese government on April 5,in order to enhance the leadership and coordination of care and protection of left-behind children in rural areas and strengthen collaboration and cooperation between departments,展开更多
The enhancement of enterprises' green competitiveness is favorable not only to the benign development of eco- environment and commercia value generation,but also to avoid trade conflicts caused by environmental pr...The enhancement of enterprises' green competitiveness is favorable not only to the benign development of eco- environment and commercia value generation,but also to avoid trade conflicts caused by environmental protection.展开更多
This paper discusses the nature of the Australian bus and coach representative environment and the role of the state-based voluntary professional association (SBVPA). A literature review associated with memberships ...This paper discusses the nature of the Australian bus and coach representative environment and the role of the state-based voluntary professional association (SBVPA). A literature review associated with memberships to which businesses subscribe for representation and linking social capital is presented, as well as a discussion on agency theory that possibly explains the member/association dynamic. The results of an Australia-wide survey of bus operators, which measures the extent of linking social capital between themselves and their SBVPA, are revealed. It is found that one state with consistently higher results may possess a competitive advantage in the form of a partnership agreement with the State Government Authority--an agreement that rests on co-operation and facilitates social capital. This evidence could contribute to the global narrative on how non-profit associations can be a mechanism for institutionalising social capital, sustain a firm's operation and encourage governments to increase their use of non-profit associations, as agents of government, to achieve public policy outcomes.展开更多
Climate change has been considered as the most paramount global environmental problem and the biggest externality throughout the history of human development. Accordingly, the world is facing unprecedented technologic...Climate change has been considered as the most paramount global environmental problem and the biggest externality throughout the history of human development. Accordingly, the world is facing unprecedented technological innovation and collaborative demands to deal with climate change. In the 2015 Paris Agreement, a long-term vision of technology development and transfer implementation was proposed, and policy and financial support for technological innovation in the area of climate change was advocated. These terms aim to enable developing countries to acquire the necessary technology in the early stage of the technology cycle to address climate change challenge. However, the traditional technological innovation and cooperation mode based on industrial civilization can hardly meet the technical demands of global climate protection. To ensure the continuous development and deployment of technology in a required scale and pace, a new global technical cooperation system is proposed to develop based on the philosophy of ecological civilization. The core contents of this system are supposed be as follows:to implement all-win cooperation targets, adhering to cooperation principles of Eco-man, adopt cooperation content that reflects synergy, pursue cooperation based on mutual trust, encourage participation of multiple actors, and promote sharing of cooperative outputs.展开更多
Because women in Taiwan have had more and more opportunities to receive higher education and engage in different kinds of work, they have had developed increasingly higher standards for their marriage partners. Men wh...Because women in Taiwan have had more and more opportunities to receive higher education and engage in different kinds of work, they have had developed increasingly higher standards for their marriage partners. Men who are in the lower socioeconomic working classes such as those who work in agriculture, or fishing, or who are disabled can no longer compete in local marriage market. As a result, these men have begun to look for their brides from other countries to continue the family line, do the housework, and take care of their parents-in-law. In addition to the fact that these foreign brides are often young and from rural areas, language barriers and cultural differences make it difficult for them to raise and educate their children in Taiwan. The inability of these brides often leads to a higher percentage of children who are developmentally delayed, have poor pronunciation, behavior problems, and low academic achievement. Governmental agencies and schools recognize these issues and have tried to help foreign-born mothers take better care of their children. However, there are several influential factors that can limit the cooperative motivation of these foreign-born mothers, including language barriers, parenting stresses, low socioeconomic status, and cultural limitations. Therefore, governmental agencies and related professionals must take these factors into consideration to provide comprehensive services and a better learning environment.展开更多
Common interest is the shared and convergent parts of national interests in the state of inter-dependency, composed of common benefits and common threats, and provides the foundation for international cooperation unde...Common interest is the shared and convergent parts of national interests in the state of inter-dependency, composed of common benefits and common threats, and provides the foundation for international cooperation under bilateral, multilateral and global frameworks. This paper will take the concept of common interest on the level of international politics as the core and supplement it with thoughts, ideas and practices of the CPC and China's government leaders to sort out innovations made in China's common interest theory and international strategic thoughts since 1989, as well as sum up the basic implications of China's common interest theory and the rules of its evolution so as to offer a brand new dimension for Marxist international strategic studies in China.展开更多
With the global economy and the intensification of market competition, more and more enterprises in the same industry to establish a new alliance---competitive strategic alliance. Competitive strategic alliance is not...With the global economy and the intensification of market competition, more and more enterprises in the same industry to establish a new alliance---competitive strategic alliance. Competitive strategic alliance is not only in the strategic choice of the existence of a potential to create value, but also the existence of synergy. Competition and cooperation between the two conflicting complex logic relations coexist in the competitive strategic alliances (CSA). Therefore maintaining the relative stability of alliance is the premise and necessary condition of alliance to success. In this paper, on the basis of the literature review, we discuss the significance and principles of improving CSA's stability; in the way of case analysis and expert interviews construct the hierarchy analysis model of improving CSA's stability; and then further put forward a series of measures which can maintain the CSA's stability, such as strengthen the ability of technological innovation, protection and development of the core ability of the enterprise, to develop a coherent strategy alliance target, choose a suitable alliance partner, coordinate the corporate culture between partners, establish alliance risk prevention mechanism, and so on. It will provide theoretical support and practical guidance to relevant departments and relevant personnel in policy decision-making and problem-solving展开更多
Within the theoretical framework of English rhetoric, this paper analyzes the effect of imagery as a rhetorical device by Jane Austenin the novel Pride and Prejudice (2006). Instances are cited with the use of image...Within the theoretical framework of English rhetoric, this paper analyzes the effect of imagery as a rhetorical device by Jane Austenin the novel Pride and Prejudice (2006). Instances are cited with the use of imagery respectively in character portraits, dialogues, and scenes. It proves that an integrated use of this rhetorical device is an important means for vivid and impressive accounts in literary works, for it helps to build up the context for characterization, presenting the characters alive and distinctive, and effectively reveal the theme of the novel, bringing about authentic feelings to readers.展开更多
How to speed up the establishment of marine ecological compensation and the ecological compensation system is inevitable choice from ocean country to marine power.Therefore,construction of marine ecological compensati...How to speed up the establishment of marine ecological compensation and the ecological compensation system is inevitable choice from ocean country to marine power.Therefore,construction of marine ecological compensation mechanism is the effective means which incentives marine ecosystem services supply,improves the quality of marine ecology,and promotes the ocean to the green transformation.Combined with Dalian maritime case study in Liaoning Province,three dimensional interactive marine ecological compensation mechanism,the compensation frame work,path and operation mechanism were built up.Suggestions on accelerating the legislation process;perfecting the management system;establishing proper system for both incentive constraint and reward-punishment;increasing the source of Ocean Ecological Compensation funds;accelerating On the study of the Ocean Ecological Compensation Mechanism in Liaoning Area from the Angl-e of Ecological Civilization Based on Case Analysis of Dalian.展开更多
What is a lie? Why do people tell lies? What compels them to make false utterances? How do people treat lie, deception or fudge? Is the attitude to them the same in different cultures? If not, what differences ar...What is a lie? Why do people tell lies? What compels them to make false utterances? How do people treat lie, deception or fudge? Is the attitude to them the same in different cultures? If not, what differences are there? An answer to these and some other questions is being sought in the paper. Producing a false utterance, the sender deprives the communication partner of the right to receive full information. The article presents views of Russians and representatives of Anglo-American culture on telling lies drawing the readers' attention to very serious situations, such as family conflicts between spouses, aggravated with lies. The material for analysis is taken from the texts by Russian playwright Anton Chekhov and the American novel writer Irwin Shaw. The analysis is based on the study of verbal and non-verbal markers of false utterances generated by quarreling spouses. A complex method of researching the literary material combining linguistic, extra-linguistic, and paralinguistic analysis of conflict speech acts with false utterances of different kinds is applied.展开更多
Objective:In China over the past decade,psychosocial oncology has emerged as a new program. Development of this program requires attention to current opportunities,obstacles and cultural concerns. Methods: A selected ...Objective:In China over the past decade,psychosocial oncology has emerged as a new program. Development of this program requires attention to current opportunities,obstacles and cultural concerns. Methods: A selected literature review of academic papers in Chinese and English language journals and web sites was analyzed for themes regarding the current status,challenges,and opportunities for psychosocial oncology in China. Results: China’s national cancer strategy (2004-2010),based on WHO guidelines,is focused on cancer prevention and treatment,as well as quality of life among cancer patients and their families. The Chinese Anti-Cancer Association is now funding research,training and international collaboration in psychosocial oncology. The newly organized Chinese Psychosocial Oncology Society,founded in 2006,aims to provide a national forum for psychosocial oncology research. Cultural and systemic challenges to establishing psychosocial oncology as a core discipline in China include: (1) the family’s desire to ‘protect’ cancer patients by with-holding cancer-related information; (2) stigma and privacy regarding mental health issues; (3) biomedical practitioners’ claims that psychosocial on-cology is not sufficiently evidence-based; and (4) limited funding for psychosocial oncology care and research. Conclusion: The International Psycho-Oncology Society (IPOS) is considered a valuable resource towards China’s interest in partnering with the international psychosocial oncology community to enhance the discipline globally.展开更多
The new prototype of the inetto, a helpless and impassive character, makes his first appearance near the end of the nineteenth century in Italian literature, continues to gain strength and status throughout the twenti...The new prototype of the inetto, a helpless and impassive character, makes his first appearance near the end of the nineteenth century in Italian literature, continues to gain strength and status throughout the twentieth-century artistic climate (through the existentialist philosophy of Sartre and Camus) and reemerges in contemporary cinema. The present study examines whether there is a gradual exacerbation or overcoming of this psychological disorder across the centuries in the novels and films investigated. Specifically, I offer a comparative analysis of Svevo's character Emilio Brentani in Senilitd (1898) and Giuseppe Piceioni's Guido in Giulia non esce la sera (Giulia Does Not Date at Night) (2009). This study will also draw unusual parallels between Schopenhauer, Svevo's existentialist philosophy and contemporary cinema.展开更多
Emotional teaching is an important part of language teaching. In the teaching activities, teachers should exploit and make full use of students' emotional factors to arouse their learning interest and motivation and ...Emotional teaching is an important part of language teaching. In the teaching activities, teachers should exploit and make full use of students' emotional factors to arouse their learning interest and motivation and therefore to improve students' English level. The author proposes a teaching concept of happy learning method in college English classroom teaching according to their own teaching practice, the concrete implementation measures of happy learning method include: encourage students to take the group cooperative learning method, establish good emotional communication relations between teachers and encourage students to correct each other by inquiry discussion and so on.展开更多
Business ethics and social responsibility in multinational corporations (MNCs) are more and more challenging, because they are operated in culturally varied environments, which vary from host to host country of each...Business ethics and social responsibility in multinational corporations (MNCs) are more and more challenging, because they are operated in culturally varied environments, which vary from host to host country of each foreign subsidiary and are often very different from the MNC headquarters' (HQs) home country culture. A host country's societal and cultural factors, combined with local economic conditions and business practices, play major roles in determining the preferred business ethics and social responsibility in each foreign subsidiary. An MNC's global HQ should partner with all foreign subsidiaries to determine the global corporate business ethics, social responsibility core, general values, and objectives. Further, each foreign subsidiary should develop in partnership with the HQ, the customized details of its business ethics, social responsibility objectives, goals, strategies, and specific programs for its host country's environment.展开更多
The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including ...The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development (OECD), Pacific Association of Tax Administrators (PATA), the European Union (EU), and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment (FDI) enterprises in Vietnam. This article which is a summary of our research includes the following sections: (1) OECD guidelines of transfer pricing documentation; (2) Vietnam regulations of transfer pricing documentation; (3) results of the research; and (4) discussion and conclusion.展开更多
文摘Based on the WoS and CNKI databases,this paper provides statistical analysis of Chinese and international polar research from 2013-2018 in terms of the number of publications,citations,institutions,disciplinary distribution,collaborations,source journals,and highly cited papers by bibliometric methods.Combining the differences of the traditional disciplinary advantages and natural geographical locations of China and the West,the current research hotspots in the polar field are summarized.(1)"Polar ice cap instability and sea level change","sensitivity and vulnerability of polar ecosystems","Arctic sea-ice-air interactions and climate effects"are the focus of research in the world.(2)Political environment research such as"National Strategy and Cooperation under the'Silk Road on Ice'Initiative"has become a unique polar strategic topic in China.At the same time,insights and suggestions are put forward from three aspects,such as increasing policy support,building cooperation system and optimizing strategic layout.
文摘According to a document issued by the website of the Chinese government on April 5,in order to enhance the leadership and coordination of care and protection of left-behind children in rural areas and strengthen collaboration and cooperation between departments,
文摘The enhancement of enterprises' green competitiveness is favorable not only to the benign development of eco- environment and commercia value generation,but also to avoid trade conflicts caused by environmental protection.
文摘This paper discusses the nature of the Australian bus and coach representative environment and the role of the state-based voluntary professional association (SBVPA). A literature review associated with memberships to which businesses subscribe for representation and linking social capital is presented, as well as a discussion on agency theory that possibly explains the member/association dynamic. The results of an Australia-wide survey of bus operators, which measures the extent of linking social capital between themselves and their SBVPA, are revealed. It is found that one state with consistently higher results may possess a competitive advantage in the form of a partnership agreement with the State Government Authority--an agreement that rests on co-operation and facilitates social capital. This evidence could contribute to the global narrative on how non-profit associations can be a mechanism for institutionalising social capital, sustain a firm's operation and encourage governments to increase their use of non-profit associations, as agents of government, to achieve public policy outcomes.
基金supported by special funds of Ministry of Science and Technologyby a ministerial research project of China Law Society(Grant Number:CLS(2016)Y21)
文摘Climate change has been considered as the most paramount global environmental problem and the biggest externality throughout the history of human development. Accordingly, the world is facing unprecedented technological innovation and collaborative demands to deal with climate change. In the 2015 Paris Agreement, a long-term vision of technology development and transfer implementation was proposed, and policy and financial support for technological innovation in the area of climate change was advocated. These terms aim to enable developing countries to acquire the necessary technology in the early stage of the technology cycle to address climate change challenge. However, the traditional technological innovation and cooperation mode based on industrial civilization can hardly meet the technical demands of global climate protection. To ensure the continuous development and deployment of technology in a required scale and pace, a new global technical cooperation system is proposed to develop based on the philosophy of ecological civilization. The core contents of this system are supposed be as follows:to implement all-win cooperation targets, adhering to cooperation principles of Eco-man, adopt cooperation content that reflects synergy, pursue cooperation based on mutual trust, encourage participation of multiple actors, and promote sharing of cooperative outputs.
文摘Because women in Taiwan have had more and more opportunities to receive higher education and engage in different kinds of work, they have had developed increasingly higher standards for their marriage partners. Men who are in the lower socioeconomic working classes such as those who work in agriculture, or fishing, or who are disabled can no longer compete in local marriage market. As a result, these men have begun to look for their brides from other countries to continue the family line, do the housework, and take care of their parents-in-law. In addition to the fact that these foreign brides are often young and from rural areas, language barriers and cultural differences make it difficult for them to raise and educate their children in Taiwan. The inability of these brides often leads to a higher percentage of children who are developmentally delayed, have poor pronunciation, behavior problems, and low academic achievement. Governmental agencies and schools recognize these issues and have tried to help foreign-born mothers take better care of their children. However, there are several influential factors that can limit the cooperative motivation of these foreign-born mothers, including language barriers, parenting stresses, low socioeconomic status, and cultural limitations. Therefore, governmental agencies and related professionals must take these factors into consideration to provide comprehensive services and a better learning environment.
基金the initial result of the special think-tank research project "Evaluation and Prospect of China-Germany All-Around Strategic Partnership"(2017) of Tongji Universitysupported by the Central University Basic Research Fund of Tongji University
文摘Common interest is the shared and convergent parts of national interests in the state of inter-dependency, composed of common benefits and common threats, and provides the foundation for international cooperation under bilateral, multilateral and global frameworks. This paper will take the concept of common interest on the level of international politics as the core and supplement it with thoughts, ideas and practices of the CPC and China's government leaders to sort out innovations made in China's common interest theory and international strategic thoughts since 1989, as well as sum up the basic implications of China's common interest theory and the rules of its evolution so as to offer a brand new dimension for Marxist international strategic studies in China.
文摘With the global economy and the intensification of market competition, more and more enterprises in the same industry to establish a new alliance---competitive strategic alliance. Competitive strategic alliance is not only in the strategic choice of the existence of a potential to create value, but also the existence of synergy. Competition and cooperation between the two conflicting complex logic relations coexist in the competitive strategic alliances (CSA). Therefore maintaining the relative stability of alliance is the premise and necessary condition of alliance to success. In this paper, on the basis of the literature review, we discuss the significance and principles of improving CSA's stability; in the way of case analysis and expert interviews construct the hierarchy analysis model of improving CSA's stability; and then further put forward a series of measures which can maintain the CSA's stability, such as strengthen the ability of technological innovation, protection and development of the core ability of the enterprise, to develop a coherent strategy alliance target, choose a suitable alliance partner, coordinate the corporate culture between partners, establish alliance risk prevention mechanism, and so on. It will provide theoretical support and practical guidance to relevant departments and relevant personnel in policy decision-making and problem-solving
文摘Within the theoretical framework of English rhetoric, this paper analyzes the effect of imagery as a rhetorical device by Jane Austenin the novel Pride and Prejudice (2006). Instances are cited with the use of imagery respectively in character portraits, dialogues, and scenes. It proves that an integrated use of this rhetorical device is an important means for vivid and impressive accounts in literary works, for it helps to build up the context for characterization, presenting the characters alive and distinctive, and effectively reveal the theme of the novel, bringing about authentic feelings to readers.
基金supported by the National Social Science Foundation: Research on Fiscal and Tax Policy Innovation and Mechanism of Coordinated Development of Regional Economy (14BJY003)Liaoning Social Science Foundation: Study on Ecological Compensation Mechanism of Liaoning Province (L13djy057)the Second Batch School of Marxism Major Research Direction Foundation Items of Liaoning Province: Study on Liaoning Province Ocean Strengthening Strategic Issues with Five Concepts Leading
文摘How to speed up the establishment of marine ecological compensation and the ecological compensation system is inevitable choice from ocean country to marine power.Therefore,construction of marine ecological compensation mechanism is the effective means which incentives marine ecosystem services supply,improves the quality of marine ecology,and promotes the ocean to the green transformation.Combined with Dalian maritime case study in Liaoning Province,three dimensional interactive marine ecological compensation mechanism,the compensation frame work,path and operation mechanism were built up.Suggestions on accelerating the legislation process;perfecting the management system;establishing proper system for both incentive constraint and reward-punishment;increasing the source of Ocean Ecological Compensation funds;accelerating On the study of the Ocean Ecological Compensation Mechanism in Liaoning Area from the Angl-e of Ecological Civilization Based on Case Analysis of Dalian.
文摘What is a lie? Why do people tell lies? What compels them to make false utterances? How do people treat lie, deception or fudge? Is the attitude to them the same in different cultures? If not, what differences are there? An answer to these and some other questions is being sought in the paper. Producing a false utterance, the sender deprives the communication partner of the right to receive full information. The article presents views of Russians and representatives of Anglo-American culture on telling lies drawing the readers' attention to very serious situations, such as family conflicts between spouses, aggravated with lies. The material for analysis is taken from the texts by Russian playwright Anton Chekhov and the American novel writer Irwin Shaw. The analysis is based on the study of verbal and non-verbal markers of false utterances generated by quarreling spouses. A complex method of researching the literary material combining linguistic, extra-linguistic, and paralinguistic analysis of conflict speech acts with false utterances of different kinds is applied.
文摘Objective:In China over the past decade,psychosocial oncology has emerged as a new program. Development of this program requires attention to current opportunities,obstacles and cultural concerns. Methods: A selected literature review of academic papers in Chinese and English language journals and web sites was analyzed for themes regarding the current status,challenges,and opportunities for psychosocial oncology in China. Results: China’s national cancer strategy (2004-2010),based on WHO guidelines,is focused on cancer prevention and treatment,as well as quality of life among cancer patients and their families. The Chinese Anti-Cancer Association is now funding research,training and international collaboration in psychosocial oncology. The newly organized Chinese Psychosocial Oncology Society,founded in 2006,aims to provide a national forum for psychosocial oncology research. Cultural and systemic challenges to establishing psychosocial oncology as a core discipline in China include: (1) the family’s desire to ‘protect’ cancer patients by with-holding cancer-related information; (2) stigma and privacy regarding mental health issues; (3) biomedical practitioners’ claims that psychosocial on-cology is not sufficiently evidence-based; and (4) limited funding for psychosocial oncology care and research. Conclusion: The International Psycho-Oncology Society (IPOS) is considered a valuable resource towards China’s interest in partnering with the international psychosocial oncology community to enhance the discipline globally.
文摘The new prototype of the inetto, a helpless and impassive character, makes his first appearance near the end of the nineteenth century in Italian literature, continues to gain strength and status throughout the twentieth-century artistic climate (through the existentialist philosophy of Sartre and Camus) and reemerges in contemporary cinema. The present study examines whether there is a gradual exacerbation or overcoming of this psychological disorder across the centuries in the novels and films investigated. Specifically, I offer a comparative analysis of Svevo's character Emilio Brentani in Senilitd (1898) and Giuseppe Piceioni's Guido in Giulia non esce la sera (Giulia Does Not Date at Night) (2009). This study will also draw unusual parallels between Schopenhauer, Svevo's existentialist philosophy and contemporary cinema.
文摘Emotional teaching is an important part of language teaching. In the teaching activities, teachers should exploit and make full use of students' emotional factors to arouse their learning interest and motivation and therefore to improve students' English level. The author proposes a teaching concept of happy learning method in college English classroom teaching according to their own teaching practice, the concrete implementation measures of happy learning method include: encourage students to take the group cooperative learning method, establish good emotional communication relations between teachers and encourage students to correct each other by inquiry discussion and so on.
文摘Business ethics and social responsibility in multinational corporations (MNCs) are more and more challenging, because they are operated in culturally varied environments, which vary from host to host country of each foreign subsidiary and are often very different from the MNC headquarters' (HQs) home country culture. A host country's societal and cultural factors, combined with local economic conditions and business practices, play major roles in determining the preferred business ethics and social responsibility in each foreign subsidiary. An MNC's global HQ should partner with all foreign subsidiaries to determine the global corporate business ethics, social responsibility core, general values, and objectives. Further, each foreign subsidiary should develop in partnership with the HQ, the customized details of its business ethics, social responsibility objectives, goals, strategies, and specific programs for its host country's environment.
文摘The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development (OECD), Pacific Association of Tax Administrators (PATA), the European Union (EU), and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment (FDI) enterprises in Vietnam. This article which is a summary of our research includes the following sections: (1) OECD guidelines of transfer pricing documentation; (2) Vietnam regulations of transfer pricing documentation; (3) results of the research; and (4) discussion and conclusion.