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.

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.

COVID-19 is among the tremendous negative pandemics that have been recorded in human history. The study was conducted to give a breakdown of the effect of post-COVID-19 mental health among individuals residing in a developing country. The two scales, namely DASS-21 and IES-R, were employed to collect the essential related data. The findings indicated that anxiety was a typical and common mental issue among the population, including up to 56.75% of the participants having extremely severe anxiety, 13.18% reporting severe anxiety. Notably, no one has anxiety and depression under moderate levels. Additionally, there is 51.92% depression and 43.64% stress ranging from severe to extremely severe levels. Furthermore, there were significant statistical differences among the data on stress, anxiety, and depression according to gender (males and females) and subgroups (students, the elderly, and medical healthcare workers). Besides, the prevalence of post-traumatic stress disorder in the study was relatively high, especially when compared to the figures reported by the World Health Organization. Moreover, stress, anxiety, and depression all displayed positive correlations with post-traumatic stress disorder. This is big data on the mental health of the entire population that helps the country’s government propose policy strategies to support, medical care and social security for the population.

This study examines the microeconomic determinants influencing remittance flows to Vietnam, considering factors such as gender (SEX), age (AGE), marital status (MS), income level (INC), educational level (EDU), financial status (FS), migration expenses (EXP), and foreign language proficiency (LAN). The study analyzes the impact of these factors on both the volume (REM_VL) and frequency of remittance flows (REM_FR), employing ordered logistic regression on survey data collected from Vietnamese migrants residing in Asia, Europe, the Americas, and Oceania. The estimations reveal that migrants’ income, age, educational level, and migration costs significantly positively influence remittance flows to Vietnam. Conversely, the financial status of migrants’ families in the home country negatively impacts these flows. Gender and migration costs primarily influence the frequency of remittance transfers, but they do not have a significant effect on the volume of remittances. Although foreign language proficiency was introduced as a novel variable of the models, it does not demonstrate any significant impact in this study. Furthermore, the survey data and regression estimates suggest that two primary motivations drive remittances to Vietnam: altruistic motives and implicit loan agreements. This research contributes to a deeper understanding of remittance e behavior, particularly in the context of Vietnam’s status as a major labor exporter. The findings provide valuable insights for policymakers and researchers seeking to optimize remittance flows and their impact on the Vietnamese economy. By understanding the complex interplay of factors influencing remittance behavior, policymakers can design effective strategies to support migrants and encourage increased remittance inflows, ultimately contributing to economic development and poverty reduction.

This research delves into the intricate dynamics of ethical leadership within the context of Vietnamese Small and Medium Enterprises (SMEs). By scrutinizing its impact on organizational effectiveness, the study unveils a comprehensive understanding of the interconnectedness between ethical leadership, knowledge sharing, and organizational learning. Employing a mixed-methods approach, the research investigates the mediating roles played by knowledge sharing and organizational learning in the relationship between ethical leadership and organizational effectiveness. Through empirical analysis and case studies, this study contributes valuable insights to the literature, offering practical implications for fostering ethical leadership practices in Vietnamese SMEs to enhance overall organizational effectiveness. The findings shed light on the nuanced mechanisms through which ethical leadership contributes to sustainable success, emphasizing the pivotal roles of knowledge sharing and organizational learning in this intricate relationship.

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.