Night tourism, increasingly recognized as integral to the travel experience, has gained attention for its impact on overall tourist satisfaction. This article offers a comprehensive analysis of night tourism development in Vietnam’s coastal cities, focusing on Nha Trang and Quang Ngai, as representative cases of mature and emerging destinations, respectively. Utilizing the Importance-Performance Analysis (IPA) tool, the study aims to provide practical insights for sustainable night tourism. Surveys with 524 domestic tourists were conducted to evaluate perceptions and satisfaction levels. Nha Trang emphasizes accessibility and vibrant nightlife, with a focus on the night market and outdoor shows. Conversely, Quang Ngai highlights its night landscape, dining options, and shopping areas. Recommendations for both destinations include enhancing entertainment offerings and reassessing priorities based on tourist preferences. The study underscores the need for tailored strategies to foster sustainable night tourism development that aligns with evolving tourist demands in coastal cities like Nha Trang and Quang Ngai.

This study considers the relationship between investment in the manufacturing and processing industries and economic growth in Vietnam. This study applies an autoregressive distributed lag (ARDL) model to reassess the long- and short-term relationships between industrial investment and economic growth from 1998 to 2023. It has been found that in both the long and short term, investments in this sector have a positive and significant effect on economic growth. The results further show that labor negatively affects growth in the long run, but is favorable in the short run. The verdict for the role of exports is that more evidence is required before any conclusive analysis can be conducted. Reinvestment in the manufacturing and processing industries for further economic growth is evident in the foregoing analysis. On the other hand, this research provides insight into the optimization of the utilization of resources and future sustainability by the government.

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.

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.

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.