Since an outbreak of COVID-19 in the late 2019 in Wuhan in China, the pandemic and contagious nature of coronavirus did not spare Nigeria as the most populous Africa nation from being affected. Statistical records have shown that a large number of citizens were affected and overwhelming literature has explored different dimensions of the impacts of COVID-19 in the country. However, there is a less attention in exploring legal, economic, health and ethical impacts of the pandemic on Nigerian children. The paper primarily aims at filling this gap in the existing body of knowledge. Systematic literature review (SLR) and content analysis of secondary data of online peer-reviewed, scholarly articles among others were used as methodology. The findings revealed that, the general economic impact of COVID-19 that affects trade and small & medium scale business activities of parents also directly or indirectly affected their children. The health consequence of COVID-19 affects provision of nutritious foods that would help their balanced diet and growth. It is further noted that the ethical impact of COVID-19 affects their right to education as a result of lockdown during the first phase of the out-break. It is however reiterated that, there has not been adequate legal framework to address the multifarious im-pacts of COVID-19 on the Nigerian children. In conclusion, this paper has novel contribution specifically showing concern for children during the period of COVID-19 pandemic in the country. It is therefore suggested that efforts should be galvanized by the stakeholders in addressing multifarious challenges of the impact of COVID-19 on the Nigerian children as explored in this study.

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.