In the trend of the 4th Industrial Revolution and the trend of digital transformation, along with the orientation of building ecologically sustainable agriculture, modern countrysides, civilized knowledge farmers, meeting the requirements of international economic integration. More than ever, countries’ agriculture requires human resources from managers to researchers and those directly getting involved in agricultural production that meet the standards of professional qualifications, capacity and quality of work performance. In Vietnam, in terms of resources in the agricultural sector, there is a surplus of manual and simple labor but a shortage of high-skilled workers and lack of good managers and organizers. In terms of policies and laws in the field of agriculture, it is relatively complete when there are 15 laws passed in 4 production sectors: fisheries, forestry, horticulture and animal husbandry. This is an important legal basis to mobilize resources, including agricultural human resources in order to develop the country. However, the legal system on human resource development in the field of agriculture in general and on training, education, compensation and support in particular is still lacking and scattered. Thus, the article focuses on analyzing the current status of regulations and practices of implementing regulations on human resource development in the agricultural sector, thereby proposing corresponding policies and laws in Vietnam in the next time.

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 study aimed to evaluate the influence of various factors on the corporate governance of state-owned enterprises with 100% capital ownership in Vietnam. Employing quantitative research methods, the article conducted an analysis of 250 survey samples taken from such enterprises and utilized regression analysis techniques. The findings revealed eight factors that significantly impact the corporate governance of these entities in Vietnam: enterprise awareness, ownership model, the state’s role as an owner, integration, board of members, legal framework, managerial experience, and activity objectives. Leveraging these research outcomes, several recommendations have been proposed to enhance the corporate governance practices within state-owned enterprises holding complete capital ownership in Vietnam.

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.

In order to create the possibility of economic breakthrough development, remove economic institutional bottlenecks, release resources, and develop the economy quickly and sustainably in Vietnam in the coming time, it is impossible not to mention solutions to improve the quality, create breakthroughs in training and fostering talents. This is one of the important solutions in the context that the Party and State require the application and development of science and technology more and more extensively in all fields and all sectors in Vietnam. The article focuses on researching the the political basis, legal basis, and practical basis for training, fostering, attracting and employing talents in Vietnam. Meanwhile, statistics on undergraduate and postgraduate training in the period of 2016–2022, the training level of the workforce and the Global Talent Competitiveness Index show that Vietnam has not achieved many positive changes in training, fostering, attracting and employing talents as expected. The article is approached from many different aspects, including the perspective of leaders and managers at the head of state agencies, the perspective of businesses and the perspective of the university teaching staff and scientific research workers themselves. On that basis, the article points out the key contents that need addressing so as to build solutions to improve quality, create breakthroughs in training, fostering, attracting and employing talents in Vietnam in the context of international integration and science and technology development. The main contributions of the article focus on the identification of the concept of “talent”, the criteria for determining “talent” and the renewal of awareness of policies and laws on training, fostering, attracting, employing, introducing and recommending talents.

Choosing a university is a crucial decision for each field of study, as it significantly influences the quality of graduates. An important factor in this decision is the university’s annual benchmark scores. The benchmark score represents the minimum score required for admission. This study evaluates the benchmark scores in the logistics sector for several prominent universities in Vietnam during the period 2021–2023. The research process utilized data on the benchmark scores for the years 2021, 2022, and 2023. The weights of these benchmark scores were calculated using the Rank Order Centroid (ROC) method, and the Probability method was employed to compare the benchmark scores of the universities. The analysis identified C3 as the criterion with the highest importance, while U3 emerged as the top-ranked alternative. The two-stage comprehensive sensitivity analysis revealed that universities consistently ranked high or low regardless of the method used to calculate benchmark score weights or the method employed for ranking. Additionally, the smallest weight change that affected the overall Probability ranking was 4.61%. This study provides significant guidance for students in selecting a university for logistics studies and serves as a foundational reference for universities to assess their capabilities in logistics education, thereby fostering healthy competition among institutions.