This article provides the information about the import and export activity and international investiment of Singapore in Vietnam. The analysisof the import and export activity of Singapore is based on criteriaof total value of import and export, export-import turn-over, imported andexported products or market structure to conclude that Singapore is always the largest trading partner of Viet Nam. Next, during the recent years,the volume of foreign investment of Singapore has incessantly increased in Vietnam. Investment projects of Singapore are highly efficient, significantly contributingto the employment and economic growth in Vietnam. In short, through the synthesis and analysis of combined statistical data and qualitative information concerning comments and evaluations in recent periods, the article is providingopinions and guidelinesregarding state import and export policy and policy for attracting foreign investment of Singapore in Viet Nam.

The Korea-Vietnam Free Trade Agreement has opened up an ever-greater opportunity for the business community to promote economic development between the two countries. South Korea is an important partner of Vietnam marking the success by exporting telecommunication equipment and spare parts to Vietnam. In recent years, the total volume of Vietnamese goods exported to the Korean market has reached US $ 14 billion, nearly equal to the US.In the future, with high-tech investment projects besides promoting the import-export activities,South Korea will be Vietnam's largest export market. Korea's investment in Vietnam in 2016 reached 7 billion USD and in the first 6 months of 2017 it continued to increase and reached 5 billion USD. Accumulated to June 2017, the investment scale has reached 54 billion USD. As such, South Korea is the leading investment country in Vietnam. This paper analyzes the impacts of Korea on Vietnam's trade and proposes some solutions to improve trade relations between Vietnam and Korea.

This report provides an important analysis on an issue that national business groups in Vietnam must face. That is to diversify business activities into anentirely new business fields or involve current and new business units in businessn fields that are similar in the value chain. Comparing related and unrelated diversification strategy, we see clear differences on how to create value and costs between the two strategies. We also analyze the way Vietnamese national corporations apply the two most sensible strategy to increase business revenue, reduce costs incurred, avoiding unnecessary risks.

The world is at the threshold of globalization, promising many changes. The increasingly widespread influence of multinational companies along with the development of science and technology has pushed the whole society to race on the path of development. In this context, the trend of open economic cooperation with diverse countries is a prominent standpoint of Vietnamese government. On December 19, 1987, the National Assembly passed the Law on FDI, allowing foreign institutions and individuals to invest in Vietnam, thereby attracting a large amount of capital to promote economic development. However, the process still faces many challenges as well as opportunities for foreign businesses in Vietnam. So, foreign businesses need to come up with strategies to overcome difficulties and take advantage of opportunities for development. In order to understand deeply that problem the topic “coping with challenges and taking advantage of international strategic management of foreign enterprises in Vietnam" has been selected for the analysis in order to propose some of solutions and recommendations.

This article analyzes the commercial relations between Japan and Viet Nam. After 45 years of establishing diplomatic relations, Viet Nam and Japan became important partners for each other. Today, Japan is the second largest foreign investor and the fourth largest trading partner of Viet Nam. The import and export activities and international investment projects of Japan contribute greatly to Vietnam’s socio-economic development.

In the process of globalization, enterprises often choose to penetrate international markets in order to improve their competitiveness and develop their market share in foreign markets. The process of international economic integration in the context of rapid development of science and technology is opening up many opportunities as well as challenges for all countries in the world, especially for developing countries such as Vietnam. There are different methods to enter a foreign market, and each of them represents certain level of penetration in international market. In addition to the benefits gained during the market penetration, enterprises also encounter certain disadvantages such as time to recover profits from investment, competitors in the market, product quality and source capital. The article outlinesadvantages and disadvantages of the methods of penetration in the international market.

Recent events and corporate scandals resulting in corporate failures in the Nigerian financial and Non-financial sector brought auditors into sharp focus and caused the public to question the role of accountants and auditors. This study aimed at examining the impact of audit quality on earnings management of listed conglomerates in Nigeria using secondary data collected from the annual report of sampled banks covering a period of 10 years from 2005-2016. The study analyzed the panel data using both OLS and random effect regression. The findings from the study indicate that audit quality have positive and significant impact on earnings management which is an indication of audit failure in delivering their assurance service, the study therefore recommends that regulation of professional accounting firms should be enhanced so as to ensure their assurance service effectively so as to restore investors’ confidence.

This study was carried out during the period of 2017-2019 in order to find out the characteristics of fine aggregates dredged from the Mahakali River of Nepal. The Mahakali River acts as an international border between the western part of Nepal and India. For this study, sand samples from different parts of the Mahakali River were sampled and tested in the laboratory of Far Western Irrigation Directorate in Dhangadhi, Kailali. It was found out that the D50 value of fine aggregates of the Mahakali River was 0.32 mm with afineness modulus of 1.88 which means that the particles are fine and not well graded.

This paper describes a model for determining the price of services in public urban transport of passengers. The model allows to include several input parameters related to demand and supply as well as the inclusion of parameters through which the authorities can act in order to improve the mobility of the population. The financing of public urban transport as one of the key dimensions for establishing sustainable urban mobility, using this model, can be maximized. The prices of transport services determined through this model become acceptable in regulating contractual relations between government representatives and operators, and the operators continuously direct them to rationally operate.