A state of emergency allows authorities to exercise special powers, including the temporary suspension of regular legal provisions and human rights standards. This scenario engenders a conflict between extraordinary powers and the foundational principles of the rule of law. This paper investigates one of the most contentious legal dilemmas concerning emergency powers: whether these powers must be exercised within the bounds of legal constraints. This paper also explores whether ordinary principles of legality apply in situations involving emergency powers. This study aims to examine how this tension is approached from different perspectives. It focuses on discussing the challenges for the rule of law in the state of emergency. It also studies Vietnam’s approach to addressing these challenges during the COVID-19 pandemic.

Science and technology play an extremely important part in today’s world. They are the key for countries to reach a certain level of economic and social development. Thus, in order to catch up with the common development of mankind, countries have issued their own policies and laws on science and technology activities. National science and technology policies aim to enhance social welfare, foster sustainable development, and advance global scientific and technological progress. Vietnam is considered as one of the countries attaching great importance to science and technology. Therefore, even in the law with the highest legal value—the Constitution has solemnly recognized the position and role of science and technology as the leading national policy, playing a major role in the cause of the country’s socio-economic development. However, in the face of the requirements of sustainable development and the desire for the country’s prosperity and strength, policies and laws on science and technology in particular and policies and laws in general of Vietnam must be perfected and renewed continuously, especially in the context of globalization and sustainable development requirements, modern nation as it is today. Therefore, the article focuses on clarifying the situation of adjusting policies and laws on science and technology in Vietnam during the past, thereby proposing new complete solutions in the coming time. This is the basis for policy makers to refer to in the process of developing policies and laws on science and technology in Vietnam.

Leadership behavior is a critical component of effective management, significantly influencing organizational success. While extensive research has examined key success factors in road management, the specific role of leadership behaviors in road usage charging (RUC) management remains underexplored. This study addresses this gap by identifying and analyzing leadership behavior dimensions and their impact on management performance within the RUC context. Using a mixed-methods approach, focus group discussions with industry practitioners were conducted to define eight leadership behavior dimensions: Central-Level Leadership Guidance (LE1), Local-Level Leadership Guidance (LE2), Central-Level Leadership Commitment (LE3), Local-Level Leadership Commitment (LE4), Subordinate Understanding from Central-Level Leadership (LE5), Subordinate Understanding from Local-Level Leadership (LE6), Work Motivation (LE7), and Understanding Rights and Obligations (LE8). These dimensions were further validated through a quantitative survey distributed to 138 professionals involved in RUC management in Vietnam, with the data analyzed using structural equation modeling (SEM) and partial least squares (PLS) estimation. The findings revealed that LE3 (Central-Level Leadership Commitment) had the strongest direct impact on management performance (MP) and mediated the relationships between other leadership dimensions and management outcomes. This study contributes to the theoretical understanding of leadership in RUC management by highlighting the centrality of leadership commitment and offering practical insights for improving leadership practices to enhance organizational performance in infrastructure management.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

This article focuses on studying how transportation connectivity affects Vietnam’s trade with Association of Southeast Asian Nations (ASEAN) countries. By using a gravity model, the article applies fixed effects (FE) and random effects (RE) to analyze panel data on trade, GDP, tariffs, border effects, and indicators. The number represents Vietnam’s transport connectivity with ASEAN countries from 2004 to 2021. Research results show that transport connectivity hurts Vietnam’s trade with other countries. ASEAN. The article proposes solutions for the Government and Vietnamese export enterprises to promote intra-ASEAN trade in the direction of increasing the added value of Vietnam’s imported and exported goods within ASEAN countries and balancing between Developing intra-ASEAN and foreign trade.

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.