Astract: Positive, modern, innorvations in teaching method have become on going and urgent requirements with a view to enhancing of teaching political theories in general and Ho Chi Minh’s toughts in particular. The articals clearly defines how to teach Ho Chi Minh’s thoughts subject in a positive, modern way centering on learners and improving the students’ self – learning ability.

Abstract: Binh Duong is a key economic region in the South. This is a special city where the living standard and personal income are rated at the top of our country. Binh Duong is attracting a large number of workers all over the nation and foreign businesses to come and invest in many different fields. With the policy of building a smart city, the promotion of research and application of science and technology is also focused in order to shorten the time, synchronize and bring maximum benefits to people and businesses in socio-economic development.

Abstract: The study examines the effect of corporate governance and assurance auditing services on earnings management in the case of Vietnam. We investigate that higher earnings manipulation is ssociated with higher board meeting frequencies and CEO/board chair position separation. Moreover, the qualified assurance auditing service insignificantly negatively affects earnings management. This finding suggests that pre-eminent perspectives of corporate governance systems from developed economies may not be a good fit for emerging markets like Vietnam. Generally, our paper emphasises the importance of the Vietnam policymaker’s role in building effective monitoring mechanisms in the capital market by disciplining and supervising listed companies’ current corporate governance applications. In addition, it is essential that the quality of assurance auditing services need to be enhanced to improve the transparency level in the capital market.

Abstract: This paper examines firms’ asset volatility across a broad cross-section of publicly traded Taiwanese listed nonfinancial firms and its relationship with effective tax rate and equity volatility under the capital structure framework. By analysing the leverage effect hypothesis of firms under the asymmetric diagonal VECH-GJR model, we find both equity volatility and asset volatility do not show the asymmetric effect. In the context of equity volatility dynamics, financial leverage turns from being negatively related to equity volatility to being positively related to equity volatility when the model adds asset volatility as a control variable. Moreover, lower equity volatility is found to be associated with higher effective tax rates.

Tóm tắt: Bài nghiên cứu sử dụng phương pháp thu thập, tổng hợp và phân tích dữ liệu thứ cấp để nghiên cứu về ảnh hưởng của dịch bệnh viêm phổi cấp tính COVID-19 tới ngành du lịch của Việt Nam. Bài nghiên cứu đã chỉ ra rằng ngành du lịch đóng góp tích cực vào GDP của Việt Nam trước thời điểm xảy ra đại dịch. Tuy nhiên, ngành du lịch Việt Nam chịu nhiều kết quả bất lợi trên tất cả các thông số dưới tác động của đại dịch COVID-19 vào năm 2020, 2021. Từ đó, bài nghiên cứu khuyến nghị những chính sách nhằm khôi phục hoạt động của ngành du lịch cũng như ứng dụng chuyển đổi số trong du lịch để phù hợp với tình hình mới.