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Le,Thi Thanh Hue,Phan,Hong Nhung 한국유통과학회 2019 KODISA ICBE (International Conference on Business Vol.2019 No.-
The IFRS is a set of standards issued by IASB assigning how to report and present Financial Statements for companies. This is an international set of standards accepted and applied in many countries worldwide. However, applying and deploying IFRS for enterprises in developing countries in general and in Vietnam in particular face much obstacles comparing to developed ones. By synthesizing other related research work as well as our own experience, the writers indentified five groups of difficulties, including management mechanism, economic infrastructure, immanent issues of IFRS, human resource quality and related guiding materials. From there, the writers proposed some solutions to overcome these problems in order to make an improvement of IFRS applying for companies in Vietnam in particular and in developing countries in general.
Le,Xuan Truong 한국유통과학회 2019 KODISA ICBE (International Conference on Business Vol.2019 No.-
Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs and preventing corruption. This paper examines the results and impacts of previous tax procedures reform to Vietnam’s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including: (i) Transparent and comprehensive guidance to all tax laws and other legal tax documents; (ii) Widening the application of risk management in tax administration; (iii) Continuing simplification of tax procedures; and (iv) Development of IT in tax administration.
A Study on the Development of Limitation of Liability in Maritime Cargo Claims
Le,Thi Thuy Dung,Chung,Cheng-Chi 한국유통과학회 2019 KODISA ICBE (International Conference on Business Vol.2019 No.-
The study is an attempt to analyze the concept of limitation of liability in maritime cargo claims with multiple legal and policy perspectives. Tentative efforts are used to make a comparison among different regimes of liability, to figure out it development. In trying to present a synoptic outlook at the evolution of limitation of liability in case of cargo lost or damaged, this study will briefly explore the historical background to the development of the concept of limitation of liability in maritime law. It will contribute to the discussion of the effect of limitation of liability within the context of the study. The paper will be conducted by analyzing various international conventions pertaining to limitation of liability in particular for maritime cargo claims. To some extent, the paper will take a comparative study among relating international conventions to create and develop the concept of limitation of liability.
CURRENT SITUATION AND PROSPECT OF SHIPPING INDUSTRY IN VIETNAM
Le,Thanh Van,Kim,Sung-June 한국항해항만학회 2014 한국항해항만학회 학술대회논문집 Vol.2014 No.춘계
The report analyze the current situation of shipping industry in Viet Nam, including information about Viet Nam seaborne trade, shipping companies, sea-going fleets, seafarers, major seaports. Afterward it will be disclosed the policy of sea transport in Viet Nam. And finally, the author will give summary and conclusion about shipping industry in Viet Nam.