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 Hiệu trưởng Kính thưa Quý vị đại biểu! Thay mặt ban tổ chức hội thảo, đồng thời với tư cách là đơn vị chủ nhà, chúng tôi xin nhiệt liệt chào mừng quý vị đại biểu, kính chúc quý vị mạnh khỏe, vui tươi và đóng góp nhiều ý kiến để buổi hội thảo của chúng ta thành công tốt đẹp. Kính thưa Quý vị đại biểu! Hội thảo khoa học quốc tế với chủ đề: “Hội nhập: hợp tác và cạnh tranh” được tổ chức hôm nay xuất phát từ ý tưởng và quyết tâm của hai trường: Trường Đại học Thương mại và Trường Cao đẳng Kinh tế Đối ngoại, nhằm tạo một diễn đàn quốc tế để các nhà nghiên cứu, hoạch định chính sách, các nhà quản lý giáo dục, quản lý kinh tế, quản lý doanh nghiệp đến từ Việt Nam và các nước: Cộng hòa Nhân dân Trung Hoa, Cộng hòa Hàn Quốc, Cộng hòa Áo, Cộng hòa Liên bang Đức đóng góp tiếng nói, trao đổi thông tin, kinh nghiệm về những vấn đề có liên quan đến hội nhập, hợp tác và cạnh tranh, đồng thời qua đó tạo mối quan hệ hiểu biết nhau hơn, góp phần đẩy mạnh quá trình hội nhập hợp tác trong khu vực và thế giới. Với tinh thần đó, một lần nữa, chúng tôi hoan nghênh sự hiện diện của quý vị đại biểu tại Hội thảo khoa học quốc tế được tổ chức tại Hội trường Thống Nhất Tp. Hồ Chí Minh hôm nay. Kính chúc Quý vị đại biểu sức khỏe. Chúc buổi hội thảo thành công tốt đẹp. Xin trân trọng kính chào. 1 CHỦ ĐỀ 1: QUẢN LÝ VĨ MÔ VÀ NGÀNH KINH TẾ 2 NĂNG LỰC CẠNH TRANH CỦA ĐIỂM ĐẾN DU LỊCH VIỆT NAM PGS.TS.Bùi Xuân Nhàn - Phó hiệu trưởng, ĐHTM Abstract In the recent years, our country's tourism industry has obtained significant achievements, which are represented through the number of international and domestic tourists, and tourism revenue, especially since our country joined and became an official member of the World Trade Organization (WTO). In addition to the opportunities and advantages for developing, we are facing huge challenges which are increasingly competitive pressures on the economy in general and the tourism sector in particular. Be considered as a potential destination; however the competitiveness of Vietnam destination is still limited in the comparison with some countries with very high developed tourism such as Malaysia, Thailand and Singapore which have been successful destinations, have had strong brand in the world tourism market, and have become the direct competitors for Vietnam tourism destination. The study of destination competitiveness is a rather new concept in Vietnam, both in theory and practice. This paper focuses on clarifying the concept of destination competitiveness, the assessment model for measuring destination competitiveness and the current status of the destination competitiveness of Vietnam tourism under the criteria of the World Economic Forum (WEF) in comparison with some countries in the region like Malaysia, Thailand and Singapore on which based to recommend some solutions to improve the destination competitiveness of Vietnam tourism in the future. HOÀN THIỆN KẾT CẤU HẠ TẦNG THƯƠNG MẠI ĐÔ THỊ VIỆT NAM TRONG BỐI CẢNH HỘI NHẬP PGS.TS Nguyễn Thị Bích Loan, Trường ĐHTM Abstract Since 01st January 2009, Vietnam officially opened the retail distribution market according to WTO agreement. It is an opportunity for our urban to develope the modern distibution network, and together is developing commercial infractructure system. Urban commercial infracstruture plan is specially paid attention and appropriately invested by the government. But during implementation period showing the national commercial infracstruture is still short of, not synchronous, limited quality, do not meet the demand of modern trade in urban in conditions of international economy intergartion. On the overview of basic theories about urban commercial infracstruture, the author uses the methods of sociological census, statistics, analysis and compairision, etc… in order to evaluate the current Vietnamese actual situation of commercial infracstructure development, from that to provide some solutions to develope Vietnamese urban commercial infracsttruture to meet the intergation request. NÂNG CAO KHẢ NĂNG CẠNH TRANH CỦA NÔNG SẢN VIỆT NAM TRÊN THỊ TRƯỜNG NỘI ĐỊA TRONG BỐI CẢNH HỘI NHẬP QUỐC TẾ HIỆN NAY PGS.TS. Bùi Hữu Đức, Khoa QTDN, ĐHTM Abstract Despite being a country with many advantages in agriculture and many agricultural products in the top exporters of the world such as rice, coffee, pepper, and basa fish, etc., in the context of the current international integration on a deeper and deeper scale and while agricultural products have been flooding the domestic market, the issue of raising the competitiveness of domestic agricultural products on the domestic market is defined as an essential requirement. This article focuses on analyzing the current status of agricultural imports of Vietnam in recent years, evaluating the competitiveness of agricultural products on the domestic market, indicating the underlying cause of the limited competitiveness of domestic agricultural products 3 from agricultural imports with a view to proposing solutions primarily to improve the competitiveness of Vietnam’s agricultural products on the domestic market in the near future. COOPERATION AND COMPETITION BY SEA PORTS INTERGRATION INTO HINTERLAND Irina Dovbischuk, Nguyen Khoi Tran, Hans-Dietrich Haasis – Bremen University, Germany Abstract The process of a country’s international integration is, to a large degree, interdependent with the regional sustainable development. This depends strongly on transport, logistics, production, innovation and the capacity of local actors to take into account different interests, to consolidate regional resources and competences and to integrate the regional sea port based logistics cluster into regional hinterland and global supply chains. Actors taking influence in the sustainable regional development in the context of sea ports, whatever the country is, build a very complex network in the sense of cooption, i.e. a balance between cooperation and competition. After the theoreticalhistorical review of sea ports regionalization this paper shows the approach for improving cooperation and better maintaining the challenges in the transport and logistics. After this, the paper draws conclusions on the explanatory power of the theoretical approach of cluster management in understanding in what ways the process of the Vietnam’s international integration by sustainable regional development could be shaped in logistics regions. PHÁT TRIỂN QUAN HỆ THƯƠNG MẠI VIỆT NAM-ẤN ĐỘ TRONG BỐI CẢNH HỘI NHẬP HIỆN NAY PGS.TS Doãn Kế Bôn – Khoa TMQT, ĐHTM Abstract India is a major trading partner of Vietnam, but the trade relations between Vietnam and India are below the level of actual potential of the two countries. Therefore, it is necessary to develop trade relations with India in the process of international integration of Vietnam. In this paper, after viewing some commercial characteristics of India market, analysing the situation of Vietnam-India trading relations in the past few years, I would like to make some recommendations to promote trading relations between Vietnam and India, to gain the trade value of 7 million USD in the year 2015 as the two nations agreed. My methodology in this paper includes secondary data analysis, in-depth interview, synthesis method and comparative method. Vietnam and India have developed bilateral relations in many fields but in my paper I mention relation of trade in goods only. CẤU TRÚC LẠI CÁC NGÀNH SẢN XUẤT CỦA VIỆT NAM THEO HƯỚNG NÂNG CAO GIÁ TRỊ GIA TĂNG CHO HÀNG HOÁ XUẤT KHẨU GIAI ĐOẠN SAU KHỦNG HOẢNG TÀI CHÍNH VÀ SUY THOÁI KINH TẾ TOÀN CẦU PGS.TS. Hà Văn Sự - Khoa KT, ĐHTM Abstract In order to increase the added value of export goods, especially after the global financial and economic crisis, Vietnam has still faced with many problems. On the basis of global value chain as a new structure mode of a modern world economy, the export situation of goods was analyzed in this document and some solutions were presented to make contribution to the restructure of export sectors towards the increased added value of export commodities in Vietnam in the context of current globalization and integration. 4 NÂNG CAO NĂNG LỰC CẠNH TRANH DU LỊCH VIỆT NAM TRONG THỜI KỲ HỘI NHẬP QUỐC TẾ TS. Nguyễn Văn Lưu, ThS. Đoàn Mạnh Cương - Bộ Văn hóa, Thể thao và Du lịch Abstract In order to get a high position in the market, and to obtain high profits, every enterprise, every locality, every country has to think about the competition and find ways and strategies to upgrade the competitive position in the market. Tourism is a synthesis economic industry, therefore, the issues related to competition and competitiveness need to be considered, researched, evaluated and we also need some specific strategies in the market in the trend of international integration. Improve the competitiveness of Vietnam Tourism is a critical issue of tourism industry, especially in the condition of increasing competition between destinations in the world and the global tourism is facing up to many difficulties and challenges due to the impact of the global economic recession, terrorism, natural disasters and epidemics in the world. Competitiveness is a practical problem for Vietnam’s tourism in the context of international economic integration. Therefore, it requires more time to study, to review theory and practice in the hope of analyzing, reviewing and offering comprehensive picture of the real situation of Vietnam Tourism competitiveness. Based on that, a development strategy and some suggested policies for improving the competitiveness of Vietnam Tourism in the period of international integration should be proposed. GIẢI PHÁP NÂNG CAO HỆ SỐ AN TOÀN VỐN CỦA CÁC NGÂN HÀNG THƯƠNG MẠI VIỆT NAM TRONG BỐI CẢNH HỘI NHẬP QUỐC TẾ PGS.TS Nguyễn Thị Phương Liên – Khoa SĐH, ĐHTM Abstract By generally studying Basel 1, 2 and 3; making surveys, and assessing the situation of capital adequacy ratio of Vietnam commercial banks (CBs) in recent years by secondary information sources, comparing with some reference banks in the world, this article proposes a few ideas in order to improve capital adequacy ratios of banks in hopes of contributing additional scientific arguments and practices for sustainable development of Vietnam commercial bank system, to help Vietnam commercial banks to gradually integrate with the standards and international practices. PHÁT TRIỂN DU LỊCH SAU GẦN 5 NĂM VIỆT NAM GIA NHẬP WTO TS. Phạm Xuân Hậu – Khoa KSDL, ĐHTM, Abstract Beginning Vietnam join to WTO, in the our paper with title: “Vietnam tourism development in the conditions joining WTO” in the Commercial Science journal N0 18/2007, was analysed opportunities and challanges to Vietnam tourism and measures to make Vietnam tourism becoming an important economic area. In this paper, based on the using opportunities to overcome challenges of Vietnam tourism pointed out reasons to affect the tourism development during 5 years from becoming WTO member and proposed tourism development solutions Keyword: WTO, opening markets, opportunities and challenges, competitiveness, tourism development solution CẠNH TRANH KINH TẾ TRONG THỜI KỲ KHỦNG HOẢNG 2008 5 PGS. TS. Nguyễn Văn Lịch - Học viện Ngoại giao Abstract In June, 2011, Prof. N. Roubini (New York), an economist was famous for accurately predicting the present financial crisis, giving a warning that there are four factors simultaneously impacting on the world economy. They are the process of debt restructuring in Europe, the recession of Japan, the slowdown of China economy and the financial difficulties of the United States. The impact of these four factors would contribute 30% for creating a “comprehensive economic storm” for the next two years. The world economy has faced up to so many new risks. According to Prof. Roubini: “Now, it can be seen clearly the signs of weakness. All countries are on the path to increase the debt of the state and the private sector. All all the terms of this debt will show its consequences by 2013. A comprehensive economic storm would come for the global economy in 2013.” In such context, the economic relations among the countries will raise many new relationships, and make the content and form of competition more diverse and abundant. The following analysis will clarify this statement. ANALYSIS OF THE PROCESS AND EXPERIENCE OF CHINA’S OVERALL OPENINGUP TO THE WORLD:INTERNATIONALIZATION, COOPERATION AND DEVELOPMENT Yujie Zhang1 Abstract China is in possession of the most business opportunities in the world and it has changed greatly ever since its reform and opening-up. Now, with its per capita GDP exceeding $4,000, China has become the second largest economy all over the world, as the most vibrant emerging economy. Developments of China do have positive economic effects on surrounding areas, on neighboring countries and even on the whole world. It is basic experience with development, internationalization and cooperation in China. Key Words: Reform and Opening-up; Chinese Economy; Asian Economy; internationalization; world Economy PHÁT TRIỂN DU LỊCH SAU GẦN 5 NĂM VIỆT NAM GIA NHẬP WTO TS. Phạm Xuân Hậu – Khoa KSDL - ĐHTM Abstract Beginning Vietnam join to WTO, in the our paper with title: “Vietnam tourism development in the conditions joining WTO” in the Commercial Science journal N0 18/2007, was analysed opportunities and challanges to Vietnam tourism and measures to make Vietnam tourism becoming an important economic area. In this paper, based on the using opportunities to overcome challenges of Vietnam tourism pointed out reasons to affect the tourism development during 5 years from becoming WTO member and proposed tourism development solutions Keyword: WTO, opening markets, opportunities and challenges, competitiveness, tourism development solution XUẤT KHẨU DỊCH VỤ VIỆT NAM TRONG BỐI CẢNH HỘI NHẬP: THỰC TRẠNG VÀ GIẢI PHÁP 6 PGS.TS Hà Văn Hội – ĐH Kinh tế, ĐHQGHN Abstract Although the operation of exporting services in Vietnam has recently been increasing for a certain progress, its turnover and growth rate are still not commensurate with its potentials. The main cause of this situation is due to the awareness of the role of service export is not judicious enough. leading to the policies and measures for promoting service export have not been brought into focus. The purpose of this article is to identify the insufficient and drawback problems in operation of exporting services as well as in the policies and measures regulating this sector. The article, therefore, proposes a number of measures on both macro perspective (for state) and micro perspective (for businesses) to promote the growth of service export in the coming years. This article applies some methods such as analysis, statistics, inheritance… to gather and synthesize data. Also, basing on the secondary data, the SWOT analysis is used to identify the problems from service export in Vietnam in recent years. Key words: Modes of service export; Service export turnover, Structure of service export, Service exporting policies. TIÊU CHUẨN DỊCH VỤ KHU VỰC CÔNG: NỘI DUNG, HÌNH THỨC THỂ HIỆN TẠI MỘT SỐ QUỐC GIA TRÊN THẾ GIỚI VÀ MỘT SỐ LIÊN HỆ VỚI VIỆT NAM PGS. TS. Hoàng Văn Hải, Th.S Dương Thị Thu – ĐH Kinh tế, ĐHQGHN Th.S. Trần Thị Hồng Liên – ĐH Luật , ĐHQGHN Abstract Improving quality of the public sector services is a long process and relates to many other concerned groups as described in the value chain for the public sector services. To ensure the elements of chain to achieve the best results, it is necessary for them to be controlled through the appropiate standards. The standard system should be simple, practical and understandable so that all concerned groups (workers, leaders, and managers, inside and outside customer groups/citizens) can use easily. Moreover, sometimes, the customers have unrealistic expectations in public services. Rather than develop strict criteria for evaluating the time, managers can their efforts to understand, monitor and manage people’s expectations in the amount of time required for services. This is the main reason leading to the introduction of service standards. TRANH CHẤP LIÊN QUAN BIỆN PHÁP PHÒNG VỆ THƯƠNG MẠI ĐỐI VỚI MẶT HÀNG THÉP TRONG WTO VÀ NHỮNG VẤN ĐỀ ĐẶT RA CHO VIỆT NAM Ths. Lê Thị Việt Nga – Khoa TMQT, ĐHTM Abstract In order to promote fair competition and ensure sustainable development of world trade, WTO sets rules of trade remedies. However, disputes relating to trade remedies are still arising among WTO members when one member violates WTO’s trade remedy rules. As a member of WTO, what Vietnam should do to avoid or to settle trade remedy disputes efficiently, especially disputes relating to trade remedies in steel industry in which Vietnam has many advantages but some steel products of Vietnam are facing fierce competition of the imported goods and trade remedies used by some importing countries. By analysis and synthesis methods, after viewing trade remedy rules of WTO and steel disputes among WTO members, I would like to give some important points that VietNam should consider when applying WTO’s rules of trade remedies to protect Vietnam steel industry, to avoid and to settle trade remedy diputes as well. Key words: trade remedies, disputes, WTO, Vietnam, steel industry 7 THỰC TRẠNG NGÀNH DỊCH VỤ LOGISTICS Ở VIỆT NAM VÀ NĂNG LỰC ĐÁP ỨNG NHU CẦU LIÊN KẾT KINH DOANH Viện Phát triển doanh nghiệp - Phòng Thương mại và Công nghiệp Việt Nam Viện nghiên cứu và phát triển Logistics Abstract Presently, in the globally competitive environment where competition is no longer among companies but among supply chains, the management of supply chain requires the effective coordination and allocation of materials, goods, services and information through the logistics systems of all organizations in the network. Vietnam has the geographic advantage and other advantages to develop logistic industries; however, due to the poor-condition infrastructure, the importance of logistics has not been fully recognized, especially its role in being a bridge to businesses, promoting export and attracting foreign investment into Vietnam. Logistics expense in Vietnam is 130-150% higher than that in developed countries on average, which leads to weak competition capacity of a lot of Vietnamese products and services. Although roads, railways, waterways and airlines have increasingly been improved and widened, the inadequate link among those various transportation systems is very weak. Moreover, the capacity of logistics enterprises in Vietnam is still limited. Those enterprises provide only three main logistic services namely transportation, warehouses and delivery. In addition, they might continue to face with the risk of being dependent and “being a loser in the home markets” as they have to compete with foreign companies which have long-term experience in logistics and a broaden service supply system. FTA VIỆT NAM – EU : PHÂN TÍCH TÁC ĐỘNG GIẢM THUẾ CÁ SẢN PHẨM DỆT MAY VÀ DA GIẦY TỚI NỀN KINH TẾ VIỆT NAM SỬ DỤNG MÔ HÌNH GTAP. Ths.Nguyễn Duy Đạt – Khoa TMQT, ĐHTM Abstract In 2010, Vietnam and EU sign The Partnership and Cooperation Agreement. Two parties also agree to negotiate The Free Trade Areas (FTA). This FTA is expected promote many sector in Vietnam economy including Texttile, Garment and Footware. This paper use Global Trade Analysis Project modeling (GTAP) to analyse the impact of reducing tax in Texttile, Garment and Footware to Vietnam economy. The paper points out that FTA will promote not only output and export value of two industries but GDP and physical capital in Vietnam economy. However, FTA will increase trade deficit of Vietnam. It is due to week competitiveness of Vietnam at both sector level and economy level. LỰA CHỌN CHÍNH SÁCH KINH TẾ VĨ MÔ DỰA TRÊN MÔ HÌNH MUNDELLFLEMING Th.S Vũ Thị Minh Phương – Khoa SĐH, ĐHTM Abstract For over twenty years of applying the innovation and opening policy of The Party and State, our economy has made significant achievements in many important areas. But, in last recent years, due to the global recession, Vietnam could not avoid the effect of this spread. By the positive administration of the Government, Vietnam's economy has gradually recovered, but there are still potential risks of recession. In order to stabilize the national economy, the fiscal policy, monetary policy and financial exchange rate policy have been used as the key management tools of the Government. However, there have been several inadequacies during this period which has to be adjusted step by step. This article will point out the inadequacies of the operation of macroeconomic policy based on the Mundell-Fleming model in Economic theory of 8 modern education, particularly in monetary policy, from which to recommendations for policies so as to stabilize the National macroeconomic bring out certain CẢI THIỆN MÔI TRƯỜNG ĐẦU TƯ TẠI VIỆT NAM - YẾU TỐ CẦN THIẾT NHẰM PHÁT TRIỂN KINH TẾ TRONG BỐI CẢNH HỘI NHẬP ThS. Trần Mai Ước, ThS. Nguyễn Thị Minh Tâm - Đại học Ngân hàng Tp. Hồ Chí Minh Abstract In the world of openness and integration, improving the investment or leading to a healthy business environment is an objective for socio-economic development of any developing country, including Vietnam. Improving the investment environment is one of the important aim and necessary for rapid and sustainable economic development of our country in the current period to build the foundation to bring our country to become an industrialized country following modernized –orientation in 2020. In recent years, resulting in investment in Vietnam has had a positive change. Although we have achieved initial results, the foreign investment projects in Vietnam are mainly small and medium projects which do not attract large-scale projects and modern technology. This paper mentions about a number of issues that need to be solved in order to make Vietnam become an attractive destination for investors in the next time to form nessasary "catalyst" for economic development. THỰC TRẠNG PHÁT TRIỂN CÔNG NGHIỆP HỖ TRỢ DỆT MAY CỦA VIỆT NAM Th.S Nguyễn Thị Dung Huệ - Đại học Ngoại Thương Abstract Textile and garment is Vietnam’s strategic export industry which brings about high export value, makes a great contribution to GDP growth rate and generates a large number of jobs. Yet, the textile and garment supporting industry is extremely primitive leading to the overreliance of the external sources of raw materials, low added value, and therefore low export performance. This cannot ensure the sustainable growth of the textile and garment industry of Vietnam. Hence, the development of the textile and garment supporting industry of Vietnam is now of great concern among policy makers, researchers and the firms themselves. The paper provides theoretical basis to the criteria of the development of the textile and garment supporting industry and an analysis of the real situation of the industry in Vietnam. Afterwards, the paper presents some of the recommendations to further development of the industry in the industrialization, modernization and integration process of Vietnam. XÚC TIẾN THƯƠNG MẠI NHÀ NƯỚC NÂNG CAO NĂNG LỰC CẠNH TRANH CỦA SẢN PHẨM THỦY SẢN CỦA VIỆT NAM Ở THỊ TRƯỜNG MỸ Nguyễn Thị Lệ - Khoa KT, ĐHTM Abtract Export plays an important role in the process of industrialization - modernization and the Vietnam’s trategy of developing economic - society development. In the recent years, fisheries is one of the major export products of Vietnam, its value export is improved significantly but not 9 really stable and faces with many obstacles from major markets like the U.S. Infact, the competitiveness of fishery products in our country is not high, in conditions of international economic integration today, the package of financial assistance are no longer allowed to use, the role of State Trade Promotion has been made high. Through this article, the author will clarify issues related to State Trade Promotion, the situation of competitiveness of fishery products and propose some solutions of developing the State Trade Promotion to improve the competitiveness of this product in the U.S. market in the next time. Keywords : Competitiveness, Fisheries, United States Market, State Trade Promotion ĐIỂM ĐẾN DU LỊCH TẦM CỠ QUỐC TẾ, SỰ CẦN THIẾT VÀ VẤN ĐỀ ĐẶT RA NHẰM PHÁT TRIỂN ĐIỂM ĐẾN DU LỊCH ĐẠT TẦM CỠ QUỐC TẾ Ở VIỆT NAM ThS. Nguyễn Thị Tú - Khoa KSDL, ĐHTM Abstract In the context of competition and economic integration trend is global today, plus Vietnam became an official member of WTO has created favorable conditions for Vietnam's tourism development both in width and depth, but also so that must accept fierce competition at the international level. To confirm participation and brand to create a competitive advantage, attract customers on the international tourism market, Vietnam needed to develop a tourism destination of international meet-quality, durable nature strong enough competitiveness based on potential tourism resources and other factors. The purpose of this article is to show the criteria required of a tourist destination internationally, confirming the need and the problems to be solved to develop a tourist destination of Vietnam reached international level. By means of studying the documents and abroad, particularly the study of the situation of tourism development with preliminary studies of tourism activities in a tourism destination in our country such as Ha Long , Hanoi, Hoi An, Sapa, Cat Ba, ... article mentions a number of criteria to define points of travel to reach the international level; affirmed the need to develop tourist destinations reached the international level in Vietnam. Based on preliminary evaluation of tourism activities at some point to have excellent potential for tourism in Vietnam to identify tourism resources and the gaps in tourism activities, and review the situation and make commented on the urgency as well as conditions and issues can be addressed to develop a tourist destination of Vietnam reached an international level. Tags (keywords): Destination, necessary, development, international and criteria GIẢI PHÁP VĨ MÔ PHÁT TRIỂN THỊ TRƯỜNG XUẤT KHẨU NÔNG SẢN VIỆT NAM TRONG BỐI CẢNH HỘI NHẬP, HỢP TÁC VÀ CẠNH TRANH Th.S Nguyễn Thu Quỳnh – Phòng HCTH, ĐHTM Abstract In recent years, Vietnam’s agricultural export has obtained many remarkable results and export markets have been significantly widened. Besides traditional markets such as China, ASEAN, Russia and East European countries, Vietnam’s agricultural products have successfully approached new markets such as USA, EU, the Middle East, Africa. However, the number of current markets and export scale to each market have not corresponded to Vietnam potential of agricultural export. In other hand, in the current world context where the trends of integration, cooperation and competition have become clearer. Maintain and development of agricultural export markets have to cope with many difficulties and challenges. Therefore, Vietnam has to develop its agricultural export markets in order to ensure the fulfillment of its export plan. 10 Based on the situation of Vietnam’s agricultural export markets in recent years, recognizing the impacts of the trend of integration, cooperation and competition on agricultural export market, the paper suggests macroscopic solutions to develop Vietnam’s agricultural export markets in the recent world context. PHÁT TRIỂN LOẠI HÌNH DU LỊCH TÂM LINH Ở VIỆT NAM Th.S. Nguyễn Văn Luyền – Khoa KSDL, ĐHTM Abstract Worldwide, has been existing and developing for 100 years. This is one type of tourism proportion in the tourism. In Vietnam, the tourism development strategy 2001 - 2010 and orientations till 2020, vision 2030 also states: "Develop Tourism to become a spearhead economic sector." Along with the diversity potential, Vietnam tourism industry has significantly grown both width and depth. However, mental Tourism - a tourism type is considered a new in our country, has actually contributed significantly to the development of the industry but not yet well known, invested to develop the potential of it, even with the planners, tourism businesses, destinations and organizations with even the tourist pilgrimage. So next time mental Tourism must be seen as a landmark and adequate investment. Access the macro perspective, using methods of statistical analysis and visual survey. The post assess of the development of Vietnam tourism industry over time, the nature of mental Tourism, the development of this type of tourism of some countries in the world and in Vietnam, from which to offer solutions development mental Tourism of industry and tourism. FROM BAMBOO CAPITALISM WATER LILY : CASES OF LCG INDUSTRY IN EAST ASIAN Keunyeob Oh, Insoo Han, Jinman Yoo - Chungnam National University, Korea Abstract There are a couple of frameworks to explain the economic development in East Asian countries; Flying geese model, Bamboo capitalism, and Water lily model. This paper this paper investigates the development of the liquid crystal display (LCD) industry in East Asia and determines which model describes best the development of LCD industry in the region. We first explain three models and provide brief history of LCD industry in this area. Then, we analyze the trade structure and competitiveness by using international trade data. We find that Korea exports panels to Japan, China, and Taiwan, while Korea imports materials, components, and manufacturing equipment from Japan. Although China exports a lot of LCD panels and other IT products, this paper shows China has a long way to go in the sense that China is importing large panels from Korea, manufacturing equipment from Japan, and components from Taiwan and Japan. Although Japan’s place in the industry appears to be declining, Japan is still strongly competitive in that Japan supplies much manufacturing equipment and materials and components. This structure seems to show that the development of LCD industry might be explained in terms of Bamboo capitalism. On the other hand, from the fact that new LCD clusters are being established in China in addition to previous clusters of Korea, Taiwan, and Japan, it seems reasonable to conclude that LCD industry is on the way from Bamboo capitalism to Water lily model. Key words: LCD, International Trade, Competitiveness, Flying Geese Model MỘT SỐ GIẢI PHÁP THÚC ĐẨY XUẤT KHẨU SẢN PHẨM CHÈ CỦA VIỆT NAM SANG THỊ TRƯỜNG MỸ GIAI ĐOẠN HIỆN NAY Th.S. Phan Thu Giang – Khoa TMQT, ĐHTM 11 . Abstract: As one of the main agricultural products in Vietnam, tea has long been considered an important crop with a strategic location for some midland and mountainous provinces of Tonkin. The development of tea will give the region new opportunities for economic development. Tea do not only satisfy the domestic demand but is also an important export commodity. Although not a big tea importer of Vietnam’s tea industry but the U.S. remains one of the key export markets of agricultural products in general and Vietnam's tea products in particular. The purpose of this paper is to analyze the situation of Vietnam's tea exports to the U.S. market, which proposed a number of measures to promote Vietnam's tea exports to this market. Keywords: tea, US market, promote exports, tea products exported, tea exports. HỢP TÁC THƯƠNG MẠI VÀ ĐẦU TƯ VIỆT NAM - CAMPUCHIA (1998-2010) ThS. Trần Xuân Hiệp - Đại học Duy Tân – Đà Nẵng Abstract Economic relations of Vietnam-Cambodia recently has achieved many significant achievements which have contributed to the stability and development of each country, consolidated and further strengthened the traditional friendly relations between the two nations. However, besides these achievements, the economic relation of the two nations has still faced up to many challenges. Within this paper, we review some outstanding achievements in trade relations and in investment cooperation between Vietnam and Cambodia. Based on this the paper gives some basic recommendations to promote the development of this relationship in terms of width and dept XUẤT KHẨU SẢN PHẨM GỖ CỦA VIỆT NAM VÀO THỊ TRƯỜNG HOA KỲ TRONG GIAI ĐOẠN HIỆN NAY Vũ Anh Tuấn – Khoa TMQT, ĐHTM Abstract Vietnam and the USA have expand bilateral cooperation, especially in economy and trade. America has always been considered a potential market for exporters including Vietnam wood industry. The Vietnam's wood products are highly appreciated at the the U.S. market. However, the export of timber in recent years meet with difficulties. Upon analyzing, the author gives some recommendations for wood companies in Vietnam Từ khóa: sản phẩm gỗ , xuất khẩu, Hoa kỳ, kim ngạch xuất khẩu, Luật Lacey Keywords: wood products, export, America, export turn-over, Lacey law ẢNH HƯỞNG CỦA CẮT GIẢM THUẾ QUAN ĐỐI VỚI NGÀNH NÔNG NGHIỆP TRONG BỐI CẢNH HỘI NHẬP WTO NCS. Nguyễn Thị Thu Hiền – Th.s Vũ Ngọc Tú , Khoa KT, ĐHTM Abstract This study uses IO method to analyze the impact of tariff reductions for agricultural products output and employment in the agricultural sector in particular and the economy in general. Analysis results show that the 20% tariff reduction in WTOccauses minimal impact on output and employment in the economy: output has increased by 0.008%, in the agricultural sector has risen by 0.021%, number of jobs has cultivated by 0.0048% (1,793 jobs), in which the number of jobs in the agricultural sector has grown by 0.0085% (1,708 jobs). Through analysis and comparison, the study also suggests some directions in order to better exploit the advantages of Vietnam's agriculture after 12 joining WTO as following: it is necessary to restructure of agricultural exports by increasing the percentage of exports of processed products, to increase levels of specialization and application of scientific advances in agriculture to create high quality agricultural products, to meet the demands of competition in the domestic market and export. Từ khóa: Nông nghiệp, thuế quan, phương pháp I-O, cạnh tranh (Agriculture, Tariff, I-O analysis, Competition) KINH NGHIỆM PHÁT HUY LỢI THẾ TRONG XUẤT KHẨU NÔNG SẢN SAU GIA NHẬP WTO CỦA MỘT SỐ NƯỚC VÀ BÀI HỌC ĐỐI VỚI VIỆT NAM Th.S Vũ Văn Hùng – Khoa LLCT, ĐHTM Abstract During the process of economic development in general and agricultural development in particular, every country pays its focus on a number of key goods basing on the advantages to produce and export products of high quality, low cost and high competitiveness to international markets. Studies on experiences of successful agricuture exporting countries such as Thailand and China show that these governments have paid much attention to developing agricultural products for export through taking the advantages. Such experiences gained from these countries as: selection of planting structure, scientific and technological investment, assistance to agricultural export,... are highly necessary for the WTO new members like Vietnam. Emerging from the urgent needs of development as well as the pressure of international competition and committed roadmap for joining WTO, Vietnam needs to take its best advantages to make is agricuture develop in a sustainable, positioned and highly effective way from agricultural product export. Keywords: Experience, Vietnam's WTO commitments, Value of agricultural products, experience of agricultural export , agricultural product, Agriculture, Farmers. DOANH NGHIỆP NHỎ VÀ VỪA TẠI VIỆT NAM TRONG XU THẾ HỘI NHẬP, CẠNH TRANH VÀ HỢP TÁC ThS. Bùi Thị Dung - Trường Chính trị Bình Dương ThS. Trần Mai Ước - Trường Đại học Ngân hàng Tp. Hồ Chí Minh Abstract In 2005, the creation of Enterprise Law made a new breath for the economy. Since then many small and medium enterprises, which have been established, certain contributed into the socio-economic development of the country. In the trend of integration, competition and cooperation, the role of small and medium enterprises is even more important for the rapid and sustainable development of our country. This paper aims to identify the advantages and disadvantages of small and medium enterprises, and then suggest some basic solutions to develop small and medium enterprises in the current period. TĂNG CƯỜNG MỐI LIÊN KẾT THƯƠNG MẠI QUỐC TẾ: VIỆT NAM VÀ DIỄN ĐÀN HỢP TÁC KINH TẾ CHÂU Á – THÁI BÌNH DƯƠNG TRONG ĐIỀU KIỆN HỘI NHẬP Đặng Hoàng Anh – Khoa KT, ĐHTM Abstract In the objective trend of regional and international economic integration, countries cannot restrict their economic and commercial activities within the national scale, yet they have to expand their activities to the regional and international scale in order to make the most of the comparative 13 advantages. As the country is a developing economy in the Southeast Asia, Vietnam cannot stay out of this global trend. Since the mid-70s of the previous century, Vietnam has been actively participated in the international trade organizations, including Association of Southeast Asian Nations (ASEAN), the World Trade Organization (WTO), etc. Of all the associations, the cooperation between Vietnam and Asia-Pacific Economic Cooperation (APEC) plays an important role in accelerating the innovation process, which has paved the way for Vietnam to integrate more easily into the regional and global economic organizations. In the scope of this report, the author discusses a number of strengths, weaknesses, opportunities and threats (SWOT analysis) as well as proposes some recommendations in order to foster Vietnam- APEC relationship. HỘI NHẬP FTA VIỆT NAM – EU: CƠ HỘI VÀ THÁCH THỨC ĐỐI VỚI THƯƠNG MẠI VIỆT NAM Đỗ Thị Thanh Huyền – Viện PTTM, ĐHTM Abstract In recent years The European Union is one of the largest trading partners of Vietnam. The negotiation and conclusion of an FTA between Vietnam and EU are considered important steps to help Vietnam integrate into global markets. However, the nature is a commitment to open markets strong and depth in most areas of trade (goods, services, investment, intellectual property ...), if the Vietnam - EU FTA is negotiated, it will bring to the economy of Vietnam and the trade opportunities to promote trade, improve the investment environment ... but also brings many challenges. Vietnam should have appropriate steps in the negotiations the FTA with the EU to actively seize opportunities and face the challenge of integrating this FTA. Các từ khóa: Cơ hội, EU, FTA, thương mại, thách thức, Việt Nam. TÁC ĐỘNG CỦA HIỆP ĐỊNH ĐỐI TÁC KINH TẾ VIỆT NAM – NHẬT BẢN (VJEPA) ĐÉN XUẤT KHẨU HÀNG HÓA VIỆT NAM SANG NHẬT BẢN SAU GẦN HAI NĂM THỰC THI ThS. Dương Hoàng Anh, ThS. Phạm Thị Dự - Khoa KT, ĐHTM Abstract The Vietnam - Japan Economic Partnership Agreement (VJEPA) officially came into effect from 1st October, 2009. The implementation of the roadmap VJEPA tax cuts would have positive impacts on promoting bilateral trade relations between the two countries because the tax rate applicable to exports of Vietnam to Japan will decrease. Vietnam would enjoy more favourable conditions to enhance the competitiveness of the product, to expand export markets, to diversify the products exporting to this market… However, after nearly two years when VJEPA into execution, did the VJEPA create any significant changes to the export of goods from Vietnam to Japan. This article will answer part of that question. Key words: economic partnership agreement, VJEPA MỘT SỐ VẤN ĐỀ TĂNG CƯỜNG SỨC CẠNH TRANH CỦA KINH TẾ THỦ ĐÔ TRONG HỘI NHẬP HIỆN NAY TS. Hoàng Xuân Nghĩa - Viện nghiên cứu phát triển KT-XH Hà Nội Abstract Hanoi as well as the whole country did actively participate in the process of opening, integration and achieve initial success. Especially, since Vietnam officially jointed into the WTO in 14 2007, this process has moved to a new stage which is profound and comprehensive. However, after that first year, the world economy fell into the worst crisis and recession, and its impact has spread rapidly. We can say that it is the first challenge for a new economy which has just integrated as Vietnam economy. The depression ans recession also make us to recognize that integration along with its positive and negative, opportunities and challenges is making strong pressures on many economies all over the world in globalization. Therefore, this is a chance for us to reassess ourselves and give appropriate policy for the next step in integration. With such approaches, this paper focuses on analyzing and assessing the problems in the growth quality and competitiveness in the economy level, in each business sservice, restructuring economy and technology, especially the fundamentals of institution, macroeconomic aperation such as the content and core elements of competition in the global integration. MẤY VẤN ĐỀ VỀ PHÁT TRIỂN LOGISTICS Ở VIỆT NAM PGS.TS. Lê Xuân Đình - Tạp chí Kinh tế và Dự báo, Bộ Kế hoạch và Đầu tư Abstract The study's author generalize the logistics development in Vietnam, emphasizing the differences in perception, as well as indicate potential both now and in the future based on trend analysis forecasting logistics development in the world. After clarifying the situation of Vietnam's logistics industry, the author has focused on analyzing the prerequisite of promoting the development of logistics in the economy in Vietnam. The fact that Vietnam logistics businesses do not have has potential, experience, and also lack of investment in technology... due to lack of funds, only to meet the service simple, fragmented activities, through various intermediaries, agents ... the quality of service is low, less attractive. According to the author, should have the appropriate steps, one side has accumulated for investment in efficient logistics infrastructure, but at the same time must respect the choice of partners "adequate" - power, prestige, experience priority selection of well-known logistics companies in the world, associated with them, consult their learning experience to develop their country's logistics industry in a sustainable and effective. Finally, research has suggested some basic solutions to the immediate development; improve the competitiveness of logistics in the integration process. LIÊN KẾT KINH DOANH TRONG CHUỖI GIÁ TRỊ DU LỊCH Lương Minh Huân - Viện PTDN, Phòng Thương mại và Công nghiệp Việt Nam Abstract In line with the development of Vietnam over past 20 years and 10 years of implementation of the tourism industry development strategy during 2001- 2010, the tourism industry has significantly developed and gained remarkable achievements; however, the inadequate linkage among businesses is still a weakness of the Vietnamese tourism industry. Value chain supply of the tourism industry consists of all businesses which provide specific services and products such as accommodation, food, travel, the tourist-related products such as transportation, entertainment and the auxiliary products such as retails, medical service, insurance,... In the reality it has existed the linkages among parties in tourism value chain supply to set up a whole package of the tourism product to offer tourists. Those linkages can be business line ones, or management ones, or hierarchical ones, or development corridor ones. However, there is still lack of an effective and State-oriented model of the business linkages in the Vietnamese tourism industry that create the products and services with higher value and competitive advantages. Therefore, the tourism products and services are developing massively but similarly 15 THỊ TRƯỜNG BÁN LẺ VIỆT NAM: CƠ HỘI, THÁCH THỨC VÀ GIẢI PHÁP PHÁT TRIỂN NCS. Nguyễn Quốc Nghi và Nguyễn Hồng Xuân Khoa Kinh tế - QTKD, Trường Đại học Cần Thơ Abstract After more than four years of joining the World Trade Organization (WTO), Vietnam's retail market has many vigorous changes. Vietnam has always been ranked high on the Global Retail Development Index (GRDI), among the top 15 retail markets of foreign investment attraction. From 01/01/2009, Vietnam has totally opened its doors for the retail market. There is a growing number of retail businesses with 100% foreign capital entering the market, which makes Vietnam's retail market increases its active integration into the general trend of the world and opens up the opportunity to develop modern retail systems. However, there are still many problems and challenges needed to be removed to comprehensively develop Vietnam's retail market to be more dynamic, modern and integrative. Therefore, this article aimed at the following objectives: (1) Describing the current status of Vietnam retail market, (2) Identifying opportunities and challenges for the retail market, and (3) Proposing some solutions to develop the retail market of Vietnam. Title: Vietnam retail market: opportunities, challenges and development solutions THE KNOWLEDGE-BASED MANAGEMENT IN VIETNAM: EVIDENCE FROM CASE STUDIES Nguyen Ngoc Thang, PhD (Corresponding author) University of Economics and Business, Vietnam National University Abstract This paper aims to advance understanding of the knowledge-based management in Vietnam by studying three big Vietnamese companies. These three cases illustrate how knowledge-based management pursues a vision for the future based on ideals that consider the relationships of people in society. The finding shows that these three cases succeeded because of their flexibility and mobility to keep meeting to the changing needs of the customers or stakeholders. Particular emphasis is given to the need for future research to examine knowledge-based management of the companies in a different industry segments and companies originating in other countries. Keywords: Knowledge creation; knowledge-creating companies; knowledge-based management; Vietnam MỘT SỐ VẤN ĐỀ VỀ QUẢN LÝ NHÀ NƯỚC ĐỐI VỚI HOẠT ĐỘNG BÁN HÀNG ĐA CẤP Ở VIỆT NAM HIỆN NAY TS. Nguyễn Thị Hương Giang- Khoa Kinh tế, ĐHTM Abstract Multi – level marketing (MLM) is the direct sales method, eliminating the intermediate steps, saving costs. Multi-level sales activities imported into Vietnam from 2000, and now promises rapid development. Itemscommonly traded in multi-level sales method is mainly functional food categories. State management for multi-level sales offunctional food groups in Vietnam are now beginning to create a corridor for development activities, but due to the variable of interest and the Minister of the operation caused difficulties forstate management. The article has made the situation of State management and offering solutions to the multi-level salesenterprise, the participants propose to the State and society to manage the State for the sale multi-level functional foodcategories are beter. 16 TĂNG CƯỜNG SỰ PHÁT TRIỂN CỦA HOẠT ĐỘNG NHƯỢNG QUYỀN THƯƠNG MẠI THÔNG QUA PHÁP LUẬT ĐIỀU CHỈNH HÀNH VI HẠN CHẾ CẠNH TRANH ThS. Nguyễn Thị Tình- Khoa Luật Thương mại, ĐHTM Abstract Franchising is not a newly commercial pratice in Vietnam; however, in term of legal perspective, it’s recently admitted in the Vietnamese’s Commercial Law of 2005. One of the most difficult problems for the traders who engaged into the franchising is facing the risk of breaches of restraint of competition legislations, but lack of the practices in restraint of competion, the traders will meet difficulty in praticing successfully franchise. This article focuses on analysis of some practices in restraint of competition that usually appear in franchise relationship, thereby, pointed out the contradiction between the law on restraint of competition with the nature of the franchise relationship. The article uses comparing methods to study the EU law; in turn it suggests some appropriate solutions to promote franchise activity in Vietnam, and also ensuring the State’s necessary regulation for practices in restraint of competition. (Keywords: "exclusive territory", "franchise", "restraint of competition", "goods supply") ĐẨY MẠNH XUẤT KHẨU CHO CÁC DOANH NGHIỆP VIỆT NAM THÔNG QUA VIỆC THAM GIA SÀN GIAO DỊCH QUỐC TẾ - NGHIÊN CỨU ĐIỂN HÌNH Ở SÀN GIAO DỊCH ĐIỆN TỬ ALIBABA.COM CN. Nguyễn Thị Vân, Khoa TMĐT, ĐHTM Abstract According to the Ministry of Industry and Trade, in 2010, the percentage of enterprises participating in electronic trading platform reached 14%. Assess the effectiveness of electronic trading platform brings, 47% of firms assess the effect of the floor just average,28% rated low and very low. Looking at these results can be seen from efficient of electronic trading platform is very low. Although 90% of e-commerce transactions from the B2B transactions (transactions between businesses and business) and through the use of B2B electronic trading platform, businesses can access business opportunities, overcome distance and time space. Most enterprises in Vietnam still have difficulty in understanding the electronic trading platform and how to exploit their service effectively. Over the years Alibaba.com has always been considered as e-commerce website for the largest trading companies in the world with the participation of about 40 million members in over 240 countries and territories. The paper focuses on the theoretical system of electronic trading flatform and how to exploit this service to promote exports of Vietnam business in Alibaba. RESTRUCTURING AGRICULTURAL PRODUCTION IN THE CONTEXT OF INTERNATIONAL ECONOMIC INTEGRATION Nguyen Thu Huong, MBA- Học viện Tài chính Nguyen Thi Thuy Duong- Phòng Khoa học Đối ngoại, ĐHTM Abstract After 20 years of implementing renovation, Vietnam has achieved some proud achievements, especially in agriculture. For example, from a backward agricultural country, Vietnam has become one of the leading exporters of agricultural products and has been ranked at second position in exporting rice, coffee, rubber, pepper, and so on. However, in the context of international economic integration, we can easily see some real problems of Vietnam agricultural production such as: spontaneous and unstable agricultural structure, low competitiveness, lack of capital investment in agricultural production. Therefore, restructuring agricultural production in terms of integration is inevitable. The following article 17 focuses on the introduction of fundamental solutions to restructure agricultural production in the context of international economic integration... Key words: agricultural production; international economic integration CÁC KHU VỰC ĐẶC MIỄN RIÊNG BIỆT TRONG THƯƠNG MẠI VÀ ĐẦU TƯ QUỐC TẾ - KHÁI NIỆM, ĐẶC TRƯNG VÀ CÁC HÌNH THỨC BIỂU HIỆN TS. Nguyễn Vũ Hoàng- ĐH Kinh tế quốc dân Abstract The separate limitation areas in trade and international investment are historical product of the socio-economic development and foreign economic relations with hundreds of years of development, but only a few decades, the separate limitation areas really become one of the prominent characteristics and trends of international social - economic life. The formation of a separate limitation area in trade and international investment (hereinafter Referred to as separate limitation areas) are becoming increasingly powerful in recent years with various names as special economic zones, open economic zones, free trade zones, or even simply as economic zones, free zones... Throughout the world, these areas are rich with expression of dozens of different terms, but essentially, they are consistent with each other by the following characteristics: The separation limitation areas are always a inseparable part of national territory, usually the areas with specific geographical boundaries and with the barrier separate from the remaining territories of the country and were accepted by the Government to construct and develop. - The separate limitation areas are where there is a business environment enjoys the freedom and regulation on incentives than other regions in the domestic economy. These areas often have a convenient location for commercial development and production, and priority for infrastructure development, is favored to win on financial policy, taxation, credit, foreign currency, the customs and administrative procedures... These areas have great attraction to foreign and domestic investors not only in labor costs and tax incentives, but also on other issues such as favorable overall economic conditions, exchange rates; political and social stability, infrastructure development, protection by law; labor quality and labor laws; the quick and efficient administrative process; rate of recovery of capital and profits… - Main characteristics of the economic activity of separate limitation areas are priority foreign direction, mainly to attract foreign capital to develop the world’s market oriented business forms. The regional patterns of separate limitation areas in trade and international investment are diverse. The article highlights the basic forms as a special economic zone; foreign trade zone; bonded area, retail free zone, free port, industrial area, export processing zone, border gate economic zone. The establishment of separate limitation areas brings clear and practical benefits for both investment parties and the investment received parties, especially in developing countries where the economy is at an early stage of development, with certain restrictions on the ability of administrative, technological capabilities, marketing or management while not wanted and not be able to set up simultaneously the business environment with incentives and less regulations as separate limitation areas in many local and national areas. A successful separation limitation areas in trade and international investment needs to be built on the basis of a good plan and strategy, with a clear objectives and function. These areas must have an appropriate services and infrastructure for 18 the implementation of business activities within the separate limitation areas, and an attractive investment climate from a social -economic – political stability conditions, protected by law, to ensure speed of recovery of capital and profits, with quick and efficient administrative procedures. Keywords: Separate limitation area Special economic zones Foreign Trade Zones Bonded Warehouse Free Retail Zones Free Ports Industrial Zones Export Processing Zones Free Trade Zones Border Gate Economic Zone NHẬN DIỆN VÀ ĐÁNH GIÁ NHỮNG THÁCH THỨC CƠ BẢN ĐỐI VỚI VIỆT NAM TRONG BỐI CẢNH CẠNH TRANH CỦA QUÁ TRÌNH HỘI NHẬP QUỐC TẾ HIỆN NAY TS. Trần Thị Thu Phương- Khoa Luật TM, ĐHTM Abstract Nowadays, in the new context of the international integration process, Vietnam has been facing a number of challenges. These challenges come from different directions and different socio - economic fields. The important issue to Vietnam is how to overcome these challenges in that complicated context. This article focuses on identifying and analyzing these fundamental challenges, base on that, providing recommendations for Vietnam integrate more efficiently in the future. This process based on the scrutinized examination of variety of information, reports, etc. come from related Government agencies and international bodies. The recommendations are made as a result of the evaluation and examination the strengths, weaknesses as well as opportunities and challenges of Vietnam in that global integration process. LIÊN KẾT KINH TẾ CỦA CÁC NƯỚC ASEAN VÀ MỘT SỐ VẤN ĐỀ ĐẶT RA HIỆN NAY TRONG QUÁ TRÌNH HỘI NHẬP KINH TẾ QUỐC TẾ NCS Võ Hữu Hòa- ĐH Duy Tân Abstract In recent years, we have been witnessing the rapid growth and strong integration of regional and global economic linking process. The cooperation between countries in the same sub region or region enables members to promote their strengths, maximize internal resources, complement each other to develop and make the region develop relatively, enhance competitiveness and advantages of the region. Recently Southeast Asia has analyzed by specialists and mentioned by many research centers with reference to economic issues and in different perspectives, in which economic integration issues are discussed quite a lot. With the large scale economy, population more than half a billion people, ASEAN has great potential to become an economic hub on par with China, India, Brazil and Russia. ASEAN has been enhancing integration to optimize synergy ability in the region and attract the attention of international investors, commit to speeding up plans to establish the ASEAN Economic Community in 2015 despite challenges from the global financial crisis. Considering the history of the economic integration of ASEAN, the advantage and disadvantages, drawing the lessons of these links ... are problems that need to be concerned .Within this paper we discuss a few aspects of the associated economic activities of ASEAN and some issues raised in 19 international economic integration that ASEAN countries are facing up to towards a settlement of a strong community in the world. QUẢN LÝ NHÀ NƯỚC VỚI HỆ THỐNG PHÂN PHỐI XĂNG DẦU DÂN DỤNG TRONG QUÁ TRÌNH HỘI NHẬP ThS. Vũ Ngọc Tú – Khoa Kinh tế Nguyễn Mạnh Hùng – Phòng KHĐN, ĐHTM Abstract Petrol distribution system plays an important role in helping economic agents use this worthful source most important fuel in the world. However, there still exists some restrictions on the monopoly and low quality of services in this system. Therefore, this article focuses on the real situations in domestic market involving the factors in petrol distribution system, the allocation of distribution network all over the country, etc. The article generally evaluates the mechanism of the management of the state for petrol market in general and distribution system in particular. In terms of database, the secondary data presented in charts and tables was collected from different sources. Acording to the real figures, our civil petrol distribution system has high monopoly and limited capacities of competition. It is necessary to have the management policies of the state in order to drive this petrol market under the right objective rules. Key words: Diezel, necessity goods, management, domestic, integration, petrol, market PRODUCT POSITIONING OF KOREAN AGAINST JAPANESE CONSUMER GOODS IN VIETNAM’S MARKET Assoc. Prof. Dr. Pham Thu Huong, Foreign Trade University, Vietnam Dr. Dao Ngoc Tien, Foreign Trade University, Vietnam The authors acknowledge a financial sponsorship from the POSCO TJ Park Foundation to implement the survey in Vietnam. This paper is a revision of the full research paper presented at the conference in Seoul, Korea, May, 2007. Abstract The paper concentrates on product positioning of Korean against Japanese consumer goods in Vietnam, especially electronics and cosmetics products. Based on a survey conducted in Vietnam and a general understanding of the theory of product positioning, this paper explores which position Korean companies occupy in comparison with those of Japanese products and how to improve positions of Korean products in Vietnam’s market. THE ROLE OF EXCHANGE RATE IN IMPROVING THE TRADE BALANCE OF VIETNAM IN THE CONTEXT OF THE GLOBALIZATION Le Mai Trang, MA - Economics Faculty, Nguyen Thi Thu Ha, MA - Department of Research and External Affairs, Abstract After joining the World Trade Organization (WTO) and suffering from the global financial crisis in 2007, Vietnam’s economy and foreign economic activities have had many opportunities but also met challenges. One of challenges is the increase of trade deficit, which was nearly 2,8 billions USD and 10,4 billions USD in 2006 and 2007 respectively. Despite reaching its peak of 12,8 billions USD in 2008, the trade deficit modestly reduced to 8,3 billions USD in 2009 and 7,1 billions USD in 2010. The average trade deficit was 4.4 billions USD in the period of 2002 – 2005, this figure was nearly doubled in the period of 2006 – 2010 (8,28 billions USD). Under those 20 circumstances, since 2009, the State Bank of Vietnam has implemented many policies to devalue the Vietnam dong in order to foster exports and improve the trade balance. However, in fact, the trade balance of Vietnam has not changed positively. Hence, the authors concentrate on finding out the reasons why Vietnam’s trade balance has not improved despite the Vietnam dong (VND) devaluation by the State Bank. In addition, some significant solutions are suggested to improve the trade balance in the coming time. In this study, we also take advantages of using the macroeconomic model of trade balance and macroeconomic consistency as a fundamental theory. Concurrently, the data relating to the theoretical models are collected, analyzed and compared to clarify theoretical and practical issues of the trade balance of Vietnam. CHỦ ĐỀ 2: GIÁO DỤC VÀ ĐÀO TẠO PROMOTING E-LEARNING IN UNIVERSITY EDUCATION IN KOREA: THE ROLE OF REGIONAL UNIVERSITY E-LEARNING CENTERS In-Soo HAN, Keun-yeob OH, and Kyung-Hye PARK, Chungnam National University, Korea Astract Recently, much emphasis has been placed on facilitating e learning in university education in Korea. Many universities and colleges have made efforts to build their own cyber-campuses and have developed various forms of e-learning content for their taught courses. Among them, 10 universities have been designated as “Regional University E-learning Centers” (RUECs) by the Korean government. These centers have the objective of promoting the development of e learning content for classes. They also have many programs to facilitate the sharing of the content developed among the universities in their region. In this paper, we sought to analyze the function and role of RUECs in promoting e-learning for university education in Korea. Additionally, the performance of the project is investigated through a case study of a regional university e-learning center. Performance is assessed in terms of class satisfaction and formal evaluations by class participants. Key words: e-learning, Korea, university education, regional university e-learning centers ĐẨY MẠNH HỢP TÁC, LIÊN KẾT GIỮA TRƯỜNG ĐẠI HỌC VỚI DOANH NGHIỆP NHẰM ĐÁP ỨNG NHU CẦU VỀ LAO ĐỘNG CHO CÁC DOANH NGHIỆP KINH DOANH NGÀNH DU LỊCH TRONG BỐI CẢNH HỘI NHẬP ThS. Trần Mai Ước, ThS Bùi Huy Tùng – Trường Đại học Ngân Hàng Abstract Linking training to organization needs is an inevitable trend, especially in the period of active deeper and wider integration in regional economy and the world economy. The cooperation between universities and enterprises will bring practical and long term benefits for both parties; however, since this is also a new problem, the parties are not really decisive to cooperate. This paper makes clear some more content related to the links between universities and enterprises and gives some basic solutions to meet the high demand for labor for the business enterprises in tourism in the context of global integration. BENEFITS AND SHORTCOMINGS RELATING TO INTERNATIONAL COOPERATION IN VIETNAM HIGHER EDUCATION 21 Hoang Thu Ba, BA - Faculty of English-Vietnam University of Commerce Abstract After the integration into the World Trade Organization (WTO), Vietnam has been developing dramatically in all aspects and its economy has undeniably moved to market mechanism. Education is also not an exception. After joining WTO, Vietnam has to make the commitments and in opening its education market, which has certain impact on Vietnamese higher education. In this study, the globalization in Vietnamese higher education is the main focus which is attributed to the new prospect for the quality and development of our higher education. In details, the study aims at investigating the benefits as well as the shortcomings from an open policy in Vietnamese education which allows “trade in education service” with regard to international cooperation in Vietnamese higher education. To do the study, a lot of primary information collected from news, articles, and other previous studies, and the secondary information gathered by conducting a survey for the students, teachers, officials studying and working for the international cooperation training programs. When all the data collected are analyzed quantitatively and qualitatively, the data would be used to illustrate the real situation of the discussion problems. Key word: higher education, international cooperation, benefits, shortcomings ĐỔI MỚI CÔNG TÁC ĐÀO TẠO KẾ TOÁN – KIỂM TOÁN TRONG ĐIỀU KIỆN HỘI NHẬP TS. Lê Thị Thanh Hải – Khoa KTKT, ĐHTM Abstract Quality of accounting and auditing labor is strongly depended on the quality of training. In recent years, although universities and institutes have made significant reforms in educational programmes and teaching methods, ... with the aim of improving human resource quality, the quality of human resources is not really meet the needs of society and expectations of employers, particularly in the context of globalization. This paper focuses on human resource training as well as on career opportunities for students in the field of accounting and auditing in Vietnam. Based on the research results, the author proposes the directions for improving teaching quality in accouting and auditing in Vietnamese universities and institutes that have been facing fiercely competitive environment from foreign training facilities. THÚC ĐẨY HỢP TÁC GIÁO DỤC GIỮA ĐẠI HỌC THƯƠNG MẠI VỚI CÁC TRƯỜNG ĐẠI HỌC CỦA TRUNG QUỐC. ThS Nguyễn Thị Minh Ngọc - Khoa ĐTQT, ĐHTM Abstract In the context of globalization, education is considered as a “special service” section, competition tends to become an intevitable trend for each country’s education to survive and develop. In order to maintain fast and sustainable development, educational institution have always seeked for cooperation opportunities with ones in the region as well as in the world. Not only does cooperation in education bring essential benefits to help a nation’s education develop greatly but it also brings many benefits to educational institutions, universities and learners as well. In the recent years, educational cooperation between VCU and Chinese Universities has gained encouraging results which have been highly appreciated by its partners and students. However, this cooperation should be reinforced to improve the training quality, expand education models to meet the society’s needs in the context of internalization. 22 ĐÀO TẠO NGUỒN NHÂN LỰC KẾ TOÁN, KIỂM TOÁN TRONG BỐI CẢNH HỘI NHẬP KINH TẾ QUỐC TẾ Ở VIỆT NAM – THỰC TRẠNG VÀ GIẢI PHÁP ThS. Nguyễn Thành Hưng – Khoa KTKT, ĐHTM Abstract In the trend of international economic integration, the Vietnam's service sector have to improve quality to meet the needs of businesses and requirements management. Accounting and auditing field, a field service in the roadmap's commitment to open government to allow free competition. Meanwhile, the country's economy will require the services of accounting, auditing with higher quality, more perfect, and it is provided by professional expertises with experience, talent and professional ethics. This integration have huge affection come to accounting and finaning activity of businessess and strong impact come to education activites of accounting speciality bachelor in economic Universities and Academies. Article uses analysis method and synthesis method of secondary data, refers to the situation of accounting and auditing human resources training activities in the context of Vietnam's current and proposed several measures to further improve the quality of training human resources to meet social needs in terms of integration MỘT VÀI TRAO ĐỔI VỀ GIẢI PHÁP ĐÀO TẠO NÂNG CAO CHẤT LƯỢNG NGUỒN NHÂN LỰC CHUYÊN MÔN – KỸ THUẬT Ở VIỆT NAM TRONG THỜI KỲ HỘI NHẬP ThS. Phạm Hà Phương - Khoa QLNNL,ĐHTM Abstract In the impact of the process of international economic intergration, us world become “plane” with 3 items of new player, new location and new process. So it help these country, these enterprise and person can easy cooperate and compete to develop by vertical and horizontally. In competition for exist and developpement, the foreign enterprise use often core technology competence and also strategy of high quality humain resource to improve competitive competence of product aussi general for enterprise. In this context, there are a lot of pressure, the most of Vietnamese enteprise are small and medium model, with plentiful humain resource hơwever quality humain resource don’t satisfy for process of intergration, developpment, specially humain resource professional-technique in our country. It is a weakness in international economic intergration. The mention of Article is a few idea, exchange and solution for training humain resource professional-technique in Vietnam in international economic intergration. The content of article present a few of essential theory training, situation humain resource professional-technique and finally solution for training. CẠNH TRANH TRONG GIÁO DỤC ĐẠI HỌC TẠI VIỆT NAM TRONG QUÁ TRÌNH TOÀN CẦU HÓA ThS. Nguyễn Thị Thanh Huyền, CN. Phạm Thùy Giang – Khoa TA, ĐHTM Abstract This article aims at exploring the nature of competition in Vietnam education in the context of globalization and factors that helps to enhance competitiveness of Vietnamese Universities. 100 students at Vietnam University of Commerce and 18 lecturers at some Vietnamese universities were asked to answer questionnaires about competition in Vietnam education. Data collected were quantitative. Research methods employed in this study included review of some universities’ current situation in Vietnam and quantitative method. Findings indicate that all informants admitted that there exists competition in education. The necessity of competition was also determined. Characteristics of competition in education as well as recommendations to improve universities’ competitiveness were of great concern in this article. Key words: cạnh tranh, giáo dục, đa ngành nghề 23 KINH TẾ THEO QUY MÔ VÀ PHẠM VI CỦA GIÁO DỤC ĐẠI HỌC Ở VIỆT NAM ThS. Phan Thế Công, ThS. Hồ Phương Lan –Khoa Kinh tế, ĐHTM Abstract The paper reports a study on economies of scales and scopes of public and private higher education institutions in Vietnam. The economies of scope determines whether a system of public higher education should be consolidated by merging single-specialty institutions into multispecialty institutions or “separate and integrated production” of different training patterns will be efficient or not. The economies of scale for higher education is a firm basis for policy making in the upcoming years. The paper applies sensitivity testing methods of the economies of scale and scope when “outcomes” changes according to national targets based on existing hypotheses. The paper uses reliable sources of data of the World Bank, National Statistics Office and Ministry of Education and Training. Từ khóa: Công lập và ngoài công lập, Kinh tế theo quy mô, Kinh tế theo phạm vi, Giáo dục đại học, Hiệu quả kinh tế COOPERATION IN HIGHER EDUCATION: OPPORTUNITIES AND CHALLENGES ThS. Nguyễn Thị Lan Phương, ThS Đào Phương Mai – Khoa TA, ĐHTM Abstract The present context of international economic integration has made cooperation more widespread. In the field of education, cooperation has developed particularly strongly in recent time. It has brought many opportunities for Vietnamese universities and learners, but at the same time cause them not a few challenges. How to take advantage of the opportunities and overcome the challenges is of great significance to universities and learners. The paper takes a look into these issues and comes up with several recommendations. ĐỊNH HƯỚNG PHÁT TRIỂN VỀ ĐÀO TẠO NGUỒN NHÂN LỰC CHẤT LƯỢNG CAO TẠI DOANH NGHIỆP VIỆT NAM ThS. Hoàng Cửu Long – Trường Đại học Kinh tế TP. HCM Abstract Human resources are considered as the decisive factor to exploit, use, profit, protect and renew other resources by many managers. When Vietnam joins into the global trade, the requirement for improving the quality of human resources, especially mental power play an important role in deciding the success of every business. In particular, the high quality human resources always attract the special care from the corporate governance. Therefore, effectively direct, implement and use the high quality human recourses will create the internal resources for each enterprise in order to adapt the conditions of competition. DUNG HÒA GIỮA YÊU TỐ TRUYỀN THỐNG VA HIỆN ĐẠI TRONG PHÁT TRIỂN VĂN HÓA VÀ CON NGƯỜI VIỆT NAM HIỆN NAY TỪ KINH NGHIỆM GIÁO DỤC CỦA CÁC NƯỚC TRONG KHU VỰC ThS. Lại Quang Mừng – Khoa LLCT, ĐHTM Abstract 24 The traditional education is a question with the paramount importance in all the time to respect the dignity and affirm the position of each nations in the international community. But if they want to escape from the risks of falling behind, they need to know to acquire and apply the advanced knowledges of humanity in all areas of their domain. At the present,the education in Vietnam is facing with many huge challenges which required to an objective: performing simultaneous the import of advanced and modern elements in the world, while continue to protect, maintain and develop these values of the ethnic traditions. With the limited capacity and the framework of an article of scientific conference, with the comparative method, with the methods of analysis, synthesis and reference information from some reliable data sources, the author wants to talk about the relationship between traditional elements and modern education in Vietnam in the period of active international integration nowadays, with the experiences of the other countries in the region, and propse some resolutions to this issue. This article may use keywords such as ethnic identity, traditional education, integration and modernization, globalization, advanced culture ... TOTAL PRODUCTIVE MAINTENANCE IN JAPANESE INDUSTRIAL MANUFACTURING PLANTS Nguyen Dang Minh (Ph.D) University of Economics and Business, Vietnam National University, Hanoi Abstract Total Productive Maintenance (TPM) has been widely applied in many industrial fields, especially in Japanese industrial company. From management point of view, this is an activity that involves by all members of the company from company president to every company member. From an economically effective point of view, a company can benefit from implementing company-wide TPM activities, such as, increase the availability of existing equipment hence reducing the manufacturing cost, reduce equipment investment cost. TPM is not just another "program of maintaining machine" it is the program to help company exist and develop. The main purpose of this paper is to introduce the application of TPM in Japanese industrial manufacturing plant, specifically referring to management items of the application. Keywords: Total Productive Maintenance, Kaizen, Productive manufacturing, Safety, Environment NGHIÊN CỨU KHOA HỌC TRONG GIÁO DỤC ĐẠI HỌC VIỆT NAM THỜI KỲ HỘI NHẬP TS. Nguyễn Thị Phi Yến - Khoa LLCT, ĐHTM Abstract For the purpose of determining the importance of research activities in higher education, the writer has examined, analyzed and inherited attitudes, materials and secondary data of scientists on this issue. Thereby, the writer has adopted its own conclusions. For teachers, research is considered one of the activities helping teachers codify and update the knowledge and create all necessary qualities: the carefulness, the passion , creativity, confidence and honesty of the teachers; for students, being engaged in research work give them opportunities to improve knowledge and develop skills of using knowledge. At the same time, research work also helps students improving the necessary qualities such as the positiveness and the confidence. Therefore, research activities as conditions improving the quality of teaching and learning. It has special meaning for the enhancement of Vietnam higher education in the integration process. Keywords: Integaration; Research; Higher Education in Viet Nam APPLYING DEDUCTIVE TECHNIQUE TO FRAME PLAUSIBLE SCENARIOS FOR VIETNAM’S HIGHER EDUCATION INDUSTRY 25 ThS. Nguyễn Thế Ninh – Khoa Marketing, ĐHTM Abstract The purpose of this paper is to apply deductive approach to critically analyse the key trend, i.e. wider expansion of private higher education (HE), and frame plausible scenarios that make huge impacts on Vietnam’s HE and its stakeholders in the next ten-year period from 2011 to 2020. Specifically, the deductive approach formulates four possible scenarios for Vietnam’s HE industry, i.e. “public rules”, “crossroads”, “private boom”, and “good gone bad”. The “private boom” is recognised the most plausible scenario where private HE grows significantly in terms of quantity and quality, thereby provides greater opportunities for people to join HE and meet the demands of skilled labours for organisations and the global economic integration. Data used in this paper was collected through various reliable updated sources including journal articles, reports, working papers, dissertations and presentations related to the paper’s topic. Key words: Deductive technique, Pre-conditions, Post-conditions, Private HE, Scenario, Trend DẠY VÀ HỌC TIẾNG ANH NHẰM NÂNG CAO NĂNG LỰC CẠNH TRANH CỦA VIỆT NAM TRONG HỘI NHẬP QUỐC TẾ Phạm Thị Xuân Hà - Khoa Tiếng Anh, ĐHTM Abstract In the course of integration of Vietnam in general and its higher education in particular, together with information technology, English language plays a very important role. This language is considered to be necessary prerequisite conditions and effective means in the course of integration and development because they act as a bridge between Vietnamese people and international friends. The shortest way to reach all cultural achievements and the world’s scientific and technical advances is through English. Mastering English, people can learn more deeply about the world's civilization, expand their cooperation, exchange views and develop their own potentials. Based on the urgent need of the knowledge economy and the requirements of human resources with professional and English proficiency, English teaching and learning have to renovate to meet the demands of the world labour market. EMPIRICAL STUDY ON ISO 9000 QUALITY MANAGEMENT AND PERFORMANCE MEASUREMENT IN VIETNAMESE MANUFACTURING COMPANIES Phan Chi Anh (PhD)-University of Economics and Business, Vietnam National University, Hanoi Abstract Manufacturing companies in developing countries, irrespective of size or sector, often use ISO 9000 as a route to world-class status. Based on the results of a questionnaire survey in various manufacturing companies in Vietnam, our study aims to detect if ISO 9000 implementation has any impact on improving the company competitiveness. Firstly, the study examines the situation of ISO 9000 implementation and its relationship with quality performance. Secondly, our study examines whether ISO 9000 implementation influences the performance measurement system. The regressive models are constructed to evaluate the contribution of ISO 9000 to the quality performance and performance measurement system. Finally, the recommendations for further deployment of ISO 9000 are proposed. Our study suggests that, ISO 9000 should not be regarded only as a tool for quality management and improvement but also a framework for performance measurement. Keyword: ISO 9000, quality management, performance measurement, Vietnames manufacturing companies. 26 MỘT SỐ THÁCH THỨC DẪN TỚI NGUY CƠ TỤT HẬU CỦA GIÁO DỤC ĐẠI HỌC VIỆT NAM SO VỚI CÁC NƯỚC PHÁT TRIỂN THỜI KỲ HỘI NHẬP HIỆN NAY Trần Thị Thanh Hương – Khoa LLCT, ĐHTM Abstract The Vietnam’s education is currently facing fierce competition from the others countries in the region or in the world, which are more developed. In the process of international integration nowadays, if Vietnam wants to take advantages from the advanced and modern actions of International Education, it must be faces with numerous challenges which came from the opening period of the country. In the framework of an article of scientific conference, with the comparative method, meta-analysis and combine with the processing of informations from reliable data sources, the author wants to talk about some big challenges and the danger of falling behind for the Vietnam education in the integration period and also actively present the solutions for them. This article used some keywords such as national education modernization of education. media education, modern education, integration of education, socialization of education… CHỦ ĐỀ 3: TÀI CHÍNH – NGÂN HÀNG VÀ KẾ TOÁN GIẢI PHÁP NÂNG CAO NĂNG LỰC CẠNH TRANH CỦA CÁC NGÂN HÀNG THƯƠNG MẠI VIỆT NAM TRONG TIẾN TRÌNH HỘI NHẬP QUỐC TẾ GS.TS Đinh Văn Sơn Trường Đại học Thương mại Abstract In this age, internationalization and globalization has become an inevitable trend in the evolution of the world economy development. To gain experience in management, scientific and technical achievements of the developed countries and not be left out of that development, developing countries like Vietnam must be active for international integration. This is a right direction with important implications as the premise for the creation of our country's position in the international arena, while providing opportunities for rapid and sustainable development of economy. However, international economic integration also forces Vietnam to face up with the very big challenges. Therefore, to win in the tough competition, the economic sectors of Vietnam in general, the banking industry in particular need to assess the true state of their operations including the achievements as well as the shortcomings in order to find solutions to improve and develop. Within this article, the author will analyze and objectively assess some weaknesses and limitations in operations of Vietnam commercial banks (CBs) in recent years, identify opportunities and challenges and propose some solutions to improve the competitiveness of Vietnam commercial banks in international integration process. 27 PHÂN TÍCH TÍNH KHẢ LỢI CỦA KHÁCH HÀNG - TIẾP CẬN THEO KẾ TOÁN QUẢN TRỊ CHI PHÍ TS. Vũ Mạnh Chiến – Phòng KHĐN, ĐHTM Abstract In recent years, many organizations recognize that market orientation is essential for their success. Meeting the needs of customers, providing them the products and services they desire and demand, customer loyalty can increase profits in long-term and sustainability. After analyzing the research issues related to this topic, my paper emphasizes that the costing methods and techniques in management accounting provide necessary information in analysing customer’s profitability. This research analyses the costing systems in which the activities based costing (ABC) allow study customer’s profitability accurately and usefully, providing the basis for creating, communicating and providing values to customers. DÒNG FDI VÀO KHU VỰC CHÂU Á - XU HƯỚNG VÀ MỘT SỐ HÀM Ý CHÍNH SÁCH ĐỐI VỚI VIỆT NAM PGS.TS. Nguyễn Văn Thanh – Khoa TCNH, ĐHTM Abstract In the context of the global economic crisis at present, FDI for many countries and economic areas is also affected significantly. The main investors (TNCs) are restructuring their business activities in various ways, including increasing investment trend in the economy which has advantages in production costs. This is an opportunity for many developing countries, including Vietnam. This article reviews a number of features in the transformation of Asian FDI flow and the movement of FDI flow into Vietnam in 2010 and early in 201, then gives some suggested policy in order to catch opportunities, attract FDI into the country more effectively in the coming years. KẾ TOÁN QUẢN TRỊ MÔI TRƯỜNG VÀ KHẢ NĂNG ÁP DỤNG TẠI CÁC DOANH NGHIỆP SẢN XUẤT VIỆT NAM. ThS.Hoàng Thị Bích Ngọc & CN.Nguyễn Thị Nhinh, Khoa KTKT, Trường ĐHTM Abstract In recent years, environmental problem is a burning issue that attracts the considerations of many parties such as government, consumers, management and shareholders in many countries, especially in countries having restrictive environmental legislation. Under this circumstance, companies themselves have found that the best solution addressing on environmental issue related to their business operations is to integrate environmental information into a modern accounting system in order to support the decision making process and towards better financial and environmental performance. Therefore, environmental accounting in general and environmental management in particular play an important role in sustainable development of companies. Although having a lot of arguments in building a widely acceptable framework for environmental accounting 28 in business, environmental management accounting has been gradually applied in some developed countries such as the United States, Japan, German… This paper focuses on an important aspect of environmental management accounting, namely: recognition, measurement, recording and allocating environmental costs for decision making process within the company. The authors also indicate progress and fundamental conditions for the success of environmental management accounting in Vietnamese enterprises. 1. BƯỚC ĐỘT PHÁ MỚI TRONG XÂY DỰNG DANH MỤC ĐẦU TƯ TỐI ƯU Nguyễn 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 29 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 30 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 31 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. 32 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. 33