LỜi phát biểu củA ĐƠn vị chủ nhà – trưỜng cao đẲng kinh tế ĐỐi ngoại thành phố HỒ chí minh ngưT,TS. Phạm Châu Thành
BƯỚC ĐỘT PHÁ MỚI TRONG XÂY DỰNG DANH MỤC ĐẦU TƯ TỐI ƯU
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- ĐẦU TƯ FDI VÀO PHÁT TRIỂN CÁC KHU DU LỊCH Ở VIỆT NAM PGS.TS. Nguyễn Thị Nguyên Hồng, Khoa KSDL, Trường ĐHTM Abstract
- HỘI NHẬP VỚI CÁC CHUẨN MỰC KẾ TOÁN QUỐC TẾ: KẾT QUẢ ĐIỀU TRA VỀ NHẬN THỨC VÀ KHẢ NĂNG ÁP DỤNG KẾ TOÁN THEO GIÁ TRỊ HỢP LÝ Ở VIỆT NAM
- LỰA CHỌN LOẠI HÌNH ĐẦU TƯ CỦA CÁC CÔNG TY ĐA QUỐC GIA TẠI VIỆT NAM: LIÊN DOANH HAY CÔNG TY CON 100% VỐN NƯỚC NGOÀI TS. Phan Thanh Tú- Công ty HKT
- SỰ KHÁC BIỆT TRONG KẾ TOÁN TSCĐ HỮU HÌNH CỦA VIỆT NAM VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ VÀ NHỮNG KHUYẾN NGHỊ Abstract
- ĐỔI MỚI QUẢN LÝ VÀ NÂNG CAO HIỆU QUẢ HOẠT ĐỘNG CỦA KHU VỰC DOANH NGHIỆP NHÀ NƯỚC Ở VIỆT NAM TRONG ĐIỀU KIỆN HỘI NHẬP HIỆN NAY TS. Vũ Xuân Dũng, Khoa TCNH, Trường ĐHTM
- PHÁT TRIỂN VIỆC THỰC HIỆN KIỂM TOÁN THEO CHU TRÌNH TRONG KIỂM TOÁN BÁO CÁO TÀI CHÍNH TẠI CÁC CÔNG TY KIỂM TOÁN ĐỘC LẬP VIỆT NAM THỜI HỘI NHẬP
- QUÁ TRÌNH HỘI NHẬP KẾ TOÁN CỦA VIỆT NAM: SỰ PHÁT TRIỂN, BÀI HỌC KINH NGHIỆM VÀ NHỮNG ĐỊNH HƯỚNG TRONG THỜI GIAN TỚI PGS.TS. Nguyễn Phú Giang, Khoa KTKT, Trường ĐHTM
- PHÂN TÍCH KHUÔN MẪU LÝ THUYẾT VỀ MÔ HÌNH QUẢN LÝ CHI TIÊU CÔNG CÙNG VỚI VIỆC ÁP DỤNG TẠI MỘT SỐ QUỐC GIA VÀ BÀI HỌC KINH NGHIỆM CHO VIỆT NAM NHẰM MỤC TIÊU ỔN ĐỊNH KINH TẾ XÃ HỘI
- HOW TO SHARE INVESTMENT COSTS UNDER UNCERTAINTY – THE CASE OF JOINT RD BUSINESS Byungchae Rhee, Department of Economics, Chungnam National University
BƯỚC ĐỘT PHÁ MỚI TRONG XÂY DỰNG DANH MỤC ĐẦU TƯ TỐI ƯUNguyễn Hoàng Thụy Bích Trâm - Trường ĐH Kinh tế TP.HCM Abstract This study makes an outline of some ideas on portfolio construction which calculates a disproportionate risk of investors. This is often related to financial behavior. This study was developed from experimental findings on the risk tolerance of investors. This tolerance is determined by using the "model selection" of the random portfolio and this study also argues that the portfolio optimization may need to consider the insurance portfolio if it can maximize the usefulness for investors. Furthermore, this study indicates that if the costs of insurance act as a burden on the profitability, the value of the insurance will make investors bear the highest risk level. And when we calculate the total value of insurance, we must talk about the total risk lies below the value curve that investors have to suffer. From the individual point of view, the function value will provide usefulness for investors. Finally, this study also outlines the process of "risk sharing" to manage risk in a portfolio with many different types of assets and once again ask the questions relating to the portfolio optimization investment such as should we consider the risk tolerance of investors symmetrical or not. ĐẦU TƯ FDI VÀO PHÁT TRIỂN CÁC KHU DU LỊCH Ở VIỆT NAM PGS.TS. Nguyễn Thị Nguyên Hồng, Khoa KSDL, Trường ĐHTM Abstract With a rich potential, Vietnam is considered qualified to develop many famous resorts all over the world. In recent time, FDI in tourism areas have the development on the number and scale, ... the projects that being put into operation are more and more efficient. However, they are also shows that investment in the development of tourisms areas have many inadequate in planning, investment environment and the imbalance in investment activities. Although the legal system and policy in investment are amended and supplemented, they are still incomplete and inconsistent in the level of the organization of the project management . With that sense, this article focuses on the detection of existing problems, then proposes a number of suggestions for overcoming the limitations on the FDI investment in the development of tourism areas in our country. The methods use in this article are collecting and analyzing secondary datas from the Ministry of Planning and Investment, Vietnam National Administration of Tourism and from some resorts, ... then come up to the conclusion and use them as the basis for the proposed recommendations to the State and the concerned agencies. HỘI NHẬP VỚI CÁC CHUẨN MỰC KẾ TOÁN QUỐC TẾ: KẾT QUẢ ĐIỀU TRA VỀ NHẬN THỨC VÀ KHẢ NĂNG ÁP DỤNG KẾ TOÁN THEO GIÁ TRỊ HỢP LÝ Ở VIỆT NAM PGS. TS. Phạm Đức Hiếu, Khoa KTKT, Trường ĐHTM Abstract Accounting harmonization is becoming a big issue in Vietnam, since the country is now facing the globalization era, where the interest of international business and investment becomes greater for the country. The objective of this study is to find out how the process of accounting harmonization is taking place and to investigate to what degree there is accounting harmonization in Vietnam through the case of Fair Value Accounting (FVA). Based on the comparison between VASs and IFRSs/IASs and an analysis of data and empirical findings, the study found several obstacles and gaps in the accounting harmonization process in Vietnam vis-à-vis the application of FVA. The initial results of the research provide references for the management agencies and professional body on accounting and auditing in Vietnam (VAA, VACPA) in order to promote the process of accounting harmonization along with the higher economic intergration of the country. LỰA CHỌN LOẠI HÌNH ĐẦU TƯ CỦA CÁC CÔNG TY ĐA QUỐC GIA TẠI VIỆT NAM: LIÊN DOANH HAY CÔNG TY CON 100% VỐN NƯỚC NGOÀI TS. Phan Thanh Tú- Công ty HKT Abstract The purpose of this article is to analyze and explain foreign investors’ entry mode choice between Wholly Owned Subsidiaries and International Joint-ventures. Research hypotheses have been established and verified over a sample of 6.603 foreign firms who made investments in Vietnam during the period from 1988 to 2010. The results of the study were in agreement with the eclectic model (Dunning, 1980, 1995). We found the significant impact of almost of components of OLI advantages, in the exception of multinational enterprises’ size and cultural distance. The results indicate that: “O” advantages such as (experience and asset specificity) are positively associated with multinational enterprises’ Wholly Owned Subsidiary choice, so negatively its International Joint-venture choice; “L” advantages such as investment risk, GDP growth and “I” advantages such as currency risk influence positively the multinational enterprises’s International Joint-venture choice; so negatively its Wholly Owned Subsidiary choice. SỰ KHÁC BIỆT TRONG KẾ TOÁN TSCĐ HỮU HÌNH CỦA VIỆT NAM VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ VÀ NHỮNG KHUYẾN NGHỊ Abstract In the trend of international integration, the accounting system in Vietnam has had many reforms to conform to the international accounting standards and characteristics of our country. However, for many different reasons so until the present time Vietnam business accounting in general, accounting for tangible fixed assets in particular, there are certain differences in comparison with international accounting standards. These differences were somewhat limited by the quality of accounting information. By the comparative method, compare article aims to analyze these differences and recommend two classification problems and tangible fixed assets recorded; additional method of accounting for an estimated cost of dismantling, recovery for business premises in the long-term lease in the industrial park. In particular, the estimated cost for restoring the ground to the possibility that inflation in the future (the end of the contract) and every year to determine the present value to the correct accounting of expenses this fee. ĐỔI MỚI QUẢN LÝ VÀ NÂNG CAO HIỆU QUẢ HOẠT ĐỘNG CỦA KHU VỰC DOANH NGHIỆP NHÀ NƯỚC Ở VIỆT NAM TRONG ĐIỀU KIỆN HỘI NHẬP HIỆN NAY TS. Vũ Xuân Dũng, Khoa TCNH, Trường ĐHTM Abstract In Vietnam, the state-owed enterprises (SOEs) have mobilised and used 70% of total capital invested in all enterprises in the economy but they have just only created about 25% of total revenue and 35% of total earnings before income tax. Most of SOEs have low efficiency and competitiveness, rising overdue debts, bad financial status, scatter in investments, high debt ratios. The writing will discuss more clearly the advantages of the SOEs in using resources, analyses their operating and financial status, brings out the rationale reasons for the the weaknesses of SOEs, then concludes the implication for policies and solutions to increase the SOEs profitalbility. The paper comprises three main parts. The first part, on the one hand, introduces and analyses the advantages of SOEs in mobilising capitals recources, using lands, approaching markets,... On the other hand, gives assessment of current situation of state owed enterprises’ business and finance . The next part deals with the management and supervisory reasons for the bad status of SOEs. The last one brings out and analyses the implications for management, supervisory policies and solutions in order to reform SOEs and raise their oprerating efficiency in the international economic integration situation. PHÁT TRIỂN VIỆC THỰC HIỆN KIỂM TOÁN THEO CHU TRÌNH TRONG KIỂM TOÁN BÁO CÁO TÀI CHÍNH TẠI CÁC CÔNG TY KIỂM TOÁN ĐỘC LẬP VIỆT NAM THỜI HỘI NHẬP ThS. Lại Thị Thu Thủy, Khoa KTKT, trường ĐHTM Abstract In the market economy, audit has become an essential need for improving business efficiency and quality of enterprise management. In Vietnam, the audit develops in both of its scale and its quality, as well as the fields which is auditted. The birth of the independent audit firms has confirmed the position of the audit and developed strongly the financial audit in our country. In the financial audit, there are two kinds of performing the audit, either undertaking according to items on financial statements or undertaking according to operating cycles. Today, in Vietnam, the independent audit firms has only applied the kind of performing audit according to items on financial statements. Hardly can we find a Vietnamese audit firm which apply the kind of performing audit according to operating cycles whereas this kind is considered a scientific and efficient kind to seek and collect the auditing evidences. This essay is to introduce author's opinion about the conditions in order to promote the Vietnam independent audit firms to apply the kind of performing audit according to operating cycles in the current period of time. QUÁ TRÌNH HỘI NHẬP KẾ TOÁN CỦA VIỆT NAM: SỰ PHÁT TRIỂN, BÀI HỌC KINH NGHIỆM VÀ NHỮNG ĐỊNH HƯỚNG TRONG THỜI GIAN TỚI PGS.TS. Nguyễn Phú Giang, Khoa KTKT, Trường ĐHTM Abstract International economic integration is taking place on a global scale with tightly closed and complicated economic interactions among countries. The shift in investment from one country to another has become more and more common; especially the intensive growth of international capital markets in recent decades has changed significantly all aspects of international rules. Along with this trend, accounting has made major changes internationally in recent years, receiving many concerns from either nations or socio-occupational organizations worldwide. The International Accounting Standards (IAS) was primarily focused on narrowing the gap of differences in accounting principles among countries when it was first issued, with the aim is to make “harmonization” between the national accounting standards and the international accounting ones. Since the year 2000, however, in association with the development trend of international capital markets, there have been major changes that gives foreign investors more choices in investment decisions. As a result, the determinant of investment decisions is considered a crucial factor. The financial statements have become important basis for investors to analyze, evaluate and make decisions. This requires reliable and transparent disclosure of information, and it makes the Committee of international accounting standards forcing to shift their focus to building up more complex standards, to attaining the recognition and application of capital markets worldwide. The new standard systems, on the one hand, based on the former IAS, but was modified or newly issued in the direction of "convergence" of various standards to a common one on the other hand, following the goal to creating a system of highly qualified and acceptable accounting standards in a global scale. This is named the International financial reporting standards (IFRS), in which principles for reporting and presentation of financial statements on transactions of capital are followed on one standard rules. It can be said that IFRS is now becoming as a general rule on accounting for countries towards the integration into the world economy. In Vietnam, national accounting system and the contents of accounting standards have been step by step towards the integration with the international accounting, and with the accounting systems of some countries in the world. However, this movement requires major changes in strategy and the current development process, and the future of accounting. The article highlights the development of Vietnam's accounting in the process of integration with the international one, from which addressing problems that need to be carried out and fully oriented as well. PHÂN TÍCH KHUÔN MẪU LÝ THUYẾT VỀ MÔ HÌNH QUẢN LÝ CHI TIÊU CÔNG CÙNG VỚI VIỆC ÁP DỤNG TẠI MỘT SỐ QUỐC GIA VÀ BÀI HỌC KINH NGHIỆM CHO VIỆT NAM NHẰM MỤC TIÊU ỔN ĐỊNH KINH TẾ XÃ HỘI ThS. Phạm Quang Huy – Trường ĐH Kinh tế TP HCM Abstract Monetary policy, the expenditures for public sector and unsustainable development are the problems that all countries have concentrated to solve. With any reasons, the Government is responsible for dealing with above factors and converges on the assessment of the national budget and other domestic spending. With an integrated approach, comparison and analysis, this paper studied the modern model of public expenditure management which has flexible application in some developed countries. The research focuses one solution that applied in that country for control the budget and extracts the actual practice for Vietnam. In addtition, also through Vietnamese economic data for many years and the experienced lessons, this article has drawn two main groups of solutions for Vietnam in the process of administrative reform, which are to increase revenue and reduce state budget. It helps the national public expenditure controlled and ensured the stable development to social economy. HOW TO SHARE INVESTMENT COSTS UNDER UNCERTAINTY – THE CASE OF JOINT R&D BUSINESS Byungchae Rhee, Department of Economics, Chungnam National University Abstract This article studies a practical contribution problem: For a joint investment project where its costs are to be financed by the contributions of participants, what is the optimal feasible contribution mechanism when each participant possesses private information about his own financial status? First, if the expected total financial status of the participating firms is sufficiently good or bad, then first best feasible contribution mechanism can be obtained. Second, for the cases in which the incentive compatibility constraint does bind, the optimal joint investment mechanism imposes a high contribution rate on a poor firm when its investment partner is rich. Third, the optimal feasible tax schedule is increasing in the sense that the contribution payment of a firm is increasing in its financial status. 1 Каталог: adminaspx -> filesupload filesupload -> BỘ giáo dục và ĐÀo tạo bộ TÀi chính bộ lao đỘng thưƠng binh và XÃ HỘI filesupload -> QuyếT ĐỊnh về việc kỷ luật đối với sinh viên filesupload -> TRƯỜng đẠi học thưƠng mại cộng hoà XÃ HỘi chủ nghĩa việt nam filesupload -> Hội nghị giữa nhiệm kỳ Công đoàn trường Đại học Thương mại filesupload -> Danh bạ ĐIỆn thoại nội bộ Trường Đại Học Thương mại filesupload -> Liste des hotels a da nang filesupload -> Eiffel hotel Thuy Linh Company Limited filesupload -> Khách sạn eiffel công Ty tnhh thùy Linh filesupload -> BỘ giáo dục và ĐÀo tạo trưỜng đẠi học thƯƠng mạI filesupload -> TRƯỜng đẠi học thưƠng mạI tải về 419.99 Kb. Chia sẻ với bạn bè của bạn:
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