The explosion of information technology, besides its positive aspects, has raised many issues related to personal information and personal data in the network environment. Because children are vulnerable to abuse, fraud and exploitation, protecting children’s personal information and personal data is always of concern to many countries. From the concept and characteristics of personal information and personal data of children in Europe, the United States and Vietnam, it can be seen that children’s personal information and personal data protection is very necessary in every country today. This research focuses on the age considered a child, the child’s consent and his or her parental consent when providing and processing personal information or personal data of children under the laws of the EU, US and Vietnam. Therefore, the article proposes some recommendations related to the child’s consent and his or her parental consent in protecting children’s personal data in Vietnam.

The Intellectual Property (IP) chapter of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) is recognized for its extensive coverage, encompassing a broad range of innovation areas such as patents, trademarks, geographical indications, and copyright. This chapter sets a new global benchmark for IP protection, posing significant challenges to the existing legal frameworks of member countries and necessitating rapid adaptation, particularly for developing members like Vietnam, Malaysia, and Mexico. These nations have undertaken comprehensive revisions to their IP laws to align with the international standards established by the CPTPP. Despite their unique national contexts, the legal amendments reflect distinct strategies and methodologies in meeting international standards. This paper conducts a qualitative analysis of Vietnam, Malaysia, and Mexico, comparing their law amendment strategies, contents, and techniques across three dimensions. It highlights the distinctive characteristics and impacts of their legal revisions, offering valuable insights for other prospective developing members within the CPTPP framework on the practice of IP law reform.

This article focuses on analyzing the achievements, challenges, and lessons learned in the process of building the Socialist Rule of Law in Vietnam after nearly 40 years of renovation, with the goal of proposing the direction of building and perfecting the Socialist Rule of Law in the new period, and ensuring its conformity with Vietnamese realities and international integration. The article draws on data from documents of the Communist Party of Vietnam, the 2013 Constitution, relevant laws and resolutions, along with data from reports on administrative reform and the promulgation of legal documents. The research methods used include document analysis, comparison, and synthesis in order to assess the reality and propose solutions to the problems identified. Alongside the achievements gained, building a Socialist Rule of Law State in Vietnam still faces many challenges. This article identifies the main orientations for constructing a Socialist Rule of Law State in Vietnam in the coming period.

Manuscript type: Research paper. Research aims: This study aims to explore the determinants of voluntary IFRS application in listed firms in Vietnam. Design/methodology/approach: Analyzing data from 552 public companies listed on the Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange during 2019–2022, this study employs a logistic model with robust analysis. Research findings: The findings indicate that voluntary IFRS application is positively associated with firm size, leverage, internationalization, corporate efficiency, state ownership, and foreign ownership. Particularly, internationalization has the most significant impact on voluntary IFRS application. Theoretical contribution/originality: These findings of this study align with positive accounting theory, which proposes how factors affect voluntary IFRS application. Practitioner/policy implications: Policymakers should consider these findings when developing or revising policies concerning voluntary IFRS application, particularly for state-owned and foreign-owned companies. Research limitation: This study spans from 2019 to 2022, during which economic and regulatory conditions may have fluctuated, potentially impacting the results. Moreover, the data on voluntary IFRS adoption were collected through surveys, which may be subject to respondent bias and dependent on participants’ understanding and willingness to provide accurate information.

This article measures the performance of listed commercial banks in Vietnam and identifies factors influencing their efficiency. The study follows a two-stage approach: (i) In the first stage, scale efficiency scores from 2016 to 2022 are assessed using the Data Envelopment Analysis (DEA) method; (ii) In the second stage, Tobit regression analyzes internal factors, macroeconomic conditions, and the impact of Covid-19. Key findings show that internal factors such as return on assets positively affect efficiency, while the ratio of equity to total capital has a negative and statistically significant impact. Bank size positively influences efficiency scores. Macroeconomic factors, including economic growth and inflation, were statistically insignificant. However, the Covid-19 pandemic had a significant negative effect on bank efficiency.

The goal of the project is to investigate and discover tree species abundant in the Mekong Delta Vietnam, and find out species to develop land in southern coastal of Vietnam and based on research to applicated for food and medicinal on part of forest trees. Mekong Delta a amount of alluvium sediments flows from upstream China to Vietnam by the river branches, then get out the Sea. This sediments accumulated gradually elevation the new land. The coastal where mangrove forests with a rich ecosystem of plants and animals. Over time, these forests change, with different plant species succeeding each other. This aims of this study to finding plant species, classification of forest types based on ecological regions, assessement the biodiversity of tree species, and compare the abundance communities, measuring the growth of the forest in these regions. In 2023, a comprehensive survey was conducted by using a systematic approach. Research content and methods. The content is to investigate the situation of woody plant species in mangrove forests in sub-regions with different ecological characteristics. The number of survey plots have done depend on the density of the forest, Base on the width of the forest range, the number of survey plots in sub region set up from 10 to 15 plots. In total, 68 plots have done established in the erea, the area of plot is 100 square meters (10 m x 10 m). Using the statistical software in forestry to survey and analysis data. The results of research is to find the number of species in each ecological region and growth situation, in which the important thing is to evaluate the adaptation of species in each sub-region to propose wich species to choose as the main species in aforestation the fastest land on sea. The result provided a complete picture of the tree species composition, distribution, and community structure characteristics in each ecological sub-region. The result of survey showed in the sub-region one is seven species. In the sub region two is eleven species. In the sub region three is eight species. In the region four is ten species. The total species of the mangrove forest in the Western Mekong Delta have 16 species from 11 plant families have been identified. Among these species have 6 dominant species include Avicennia oficinali),Avicennia alba, Rhizophora apiculata, Excoecaria agallocha, Someratia caseolaris, and Bruguiera yipamoriza. From the investigation have been found two species grow on the best on new land were Avicennia officinalis and Avicennia alba this findings show they can develope on the original new land for the shore of the Western Mekong Delta. The survey results also calculated the average of the height, diameter (D1.3), canopy, health of the nature mangrove tree for each sub region and total region. From these results showed the division of foresty structure, the structure of height, diameter (D1.3), canopy, heathy of the sub region and total region in the Western Mekong Delta. Suggestions after discovering during the investigation that there are Avicennia officinalis and Avicennia alba are two species that can implement development plants to expand natural land by planting on suitable sea surface areas for Mekong Delta of Vietnam. In addition, referring to research documents on these adapted species can exploit food and medicinal herbs in discovering the level biodiversity distribution abundance of these species. This finding can help Vietnam by mearsures using the species Aviecennia be discovered will promote sea reclamation faster instead of letting the natural law of sea reclamation follow.