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.

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.

In recent years, Vietnam has achieved great achievements in the implementation of economic growth, which has contributed to reducing poverty and is highly appreciated by the international community. Although Vietnam has made remarkable achievements in reducing poverty and meeting the requirements of sustainable development, there are still many challenges and work to be done. Vietnam needs to continue to push ahead to improve the quality of life for the poorest, reduce the development gap between regions, and strengthen its response to climate change and the environment. This study uses a qualitative method to analyze the current situation of poverty reduction in Vietnam. The article also uses analytical, synthetic, logical, and historical methods to clarify the results and limitations of poverty reduction. The value of the research helps the Vietnamese government to be aware of the results and limitations of poverty reduction and suggests scientific and timely solutions to implement poverty reduction work in Vietnam.

The allocation of funds in the local budget is a matter of concern for the governments and economic scholars. The study examines the influence of local budget expenditures on the GRDP per capita of 63 provinces and municipalities in Vietnam from 2018 to 2022. Regression analysis of panel data reveals that capital expenditure has a positive correlation with local GRDP per capita, whereas current expenditure has a negative correlation with GRDP per capita. Furthermore, the analysis indicates that the percentage of individuals aged 15 and above who are employed and the percentage of urban citizens have an equivalent influence as the GRDP per capita. Conversely, the average age and local Gini coefficient have contrasting effects on GRDP per capita. The author suggests several policy alternatives to assist localities in boosting their GRDP per capita based on the findings of the study model.

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.

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.