For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, an...For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.展开更多
Currently, in the course of serious environmental problems where the cause is anthropogenic, such as global wanning, not only the technology and policies but also the promotions of pro-environmental behavior are requi...Currently, in the course of serious environmental problems where the cause is anthropogenic, such as global wanning, not only the technology and policies but also the promotions of pro-environmental behavior are required. However, previous studies reported a gap between high environmental awareness and behavior. So to promote this practice, it is necessary to clarify the determinants that lead to practice. Because of the rapid economic growth in developing countries, including Vietnam, pollution problems and energy consumption are of major importance. This study aims to propose methods to promote pro-environmental practices based on a questionnaire and statistical analysis that investigated university students in Vietnam＇s Ho Chi Minh city. From the factor analysis, in actions to do with the power-saving behavior of standby power and home electronics, and the use of air conditioning, four evaluation criteria including effectiveness, cost feasibility, convenience, and social norms are extracted. The covariance structure analysis showed that the evaluation of convenience represented the strongest causal relation to a given power-saving action, and the action, in turn, can lead to improvements in most practical activities so as to enhance their convenience. Finally, several methods to save energy are proposed based on the results of the questionnaire.展开更多
The introduction of new information and communication technologies in Vietnam has had significant impacts on every sector, and changed the face of the whole Vietnamese society. New cultures, customs, and norms have be...The introduction of new information and communication technologies in Vietnam has had significant impacts on every sector, and changed the face of the whole Vietnamese society. New cultures, customs, and norms have been introduced to compete with the country＇s traditional values. In the context of Vietnamese sustained economic growth and social development, university education in Vietnam falls behind those from regional countries, partly because the influences of＇ information and communication technologies to the society as well as the education system at the paradigm levels have not been properly understood. In order to reverse this trend, a comprehensive renovation in university education must be carried out, and one of the first issues to be addressed is to reach a national consensus on the traditional and emerging social and educational values in Vietnam.展开更多
文摘For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.
文摘Currently, in the course of serious environmental problems where the cause is anthropogenic, such as global wanning, not only the technology and policies but also the promotions of pro-environmental behavior are required. However, previous studies reported a gap between high environmental awareness and behavior. So to promote this practice, it is necessary to clarify the determinants that lead to practice. Because of the rapid economic growth in developing countries, including Vietnam, pollution problems and energy consumption are of major importance. This study aims to propose methods to promote pro-environmental practices based on a questionnaire and statistical analysis that investigated university students in Vietnam＇s Ho Chi Minh city. From the factor analysis, in actions to do with the power-saving behavior of standby power and home electronics, and the use of air conditioning, four evaluation criteria including effectiveness, cost feasibility, convenience, and social norms are extracted. The covariance structure analysis showed that the evaluation of convenience represented the strongest causal relation to a given power-saving action, and the action, in turn, can lead to improvements in most practical activities so as to enhance their convenience. Finally, several methods to save energy are proposed based on the results of the questionnaire.
文摘The introduction of new information and communication technologies in Vietnam has had significant impacts on every sector, and changed the face of the whole Vietnamese society. New cultures, customs, and norms have been introduced to compete with the country＇s traditional values. In the context of Vietnamese sustained economic growth and social development, university education in Vietnam falls behind those from regional countries, partly because the influences of＇ information and communication technologies to the society as well as the education system at the paradigm levels have not been properly understood. In order to reverse this trend, a comprehensive renovation in university education must be carried out, and one of the first issues to be addressed is to reach a national consensus on the traditional and emerging social and educational values in Vietnam.
