Promote economic cooperation with east asia in vietnams economic integration process ma tran tuan anh

NATIONAL ECONOMICS UNIVERSITY INTERNATIONAL FEDERATION OF EAST ASIAN MANAGEMENT ASSOCIATION THE 17TH IFEAMA INTERNATIONAL CONFERENCE PROCEEDING IN VIETNAM Knowledge transformation and Innovation in Global Society: From the perspectives in a transforming Asia National Economics University Publishing House CONTENTS PART 1: FINANCE, ACCOUNTING, AND AUDITING DEFAULT RISK, MARKET CAPITALIZATION, AND EQUITY RETURNS: EVIDENCE FROM THE HO CHI MINH STOCK EXCHANGE Quy Duong Le Huong Le THE FOREIGN EXCHANGE RATE WITH PROFITABILITY: EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS 13 Nguyen Thi Dieu Chi THE ROLE OF ENTERPRISE RISK MANAGEMENT (ERM) IN ENHANCING FIRM VALUE IN THE CONTEXT OF GEOPOLITICAL INSTABILITY IN VIET NAM 23 Le Thanh TAM Bui Thu HA Nguyen Quang ANH Nguyen Phuong MAI Duong Thuy TRANG DOES FINANCIAL INCLUSION AFFECT PROFITABILITY OF COMMERCIAL BANKS? .39 Thuy Duong Nguyen Ngoc Tram Nguyen Duc Huy Nguyen Anh Thu Huynh Thu Ha Nguyen AWARENESS OF ACCOUNTANTS AND AUDITORS ON THE APPLICATION OF BLOCKCHAIN TECHNOLOGY IN VIETNAM 55 Nguyen Thi Mai Anh Nguyen Thuy Nguyen Dao Thi Thanh Tam Dang Thuy Quynh Nguyen Thi Hong Minh Le Yen Nhi FACTORS AFFECTING INFORMATION TECHNOLOGY AUDIT QUALITY CONDUCTED BY INTERNAL AUDITORS: THE CASE OF VIETNAM 68 Ta Thu Trang SERVICES QUALITY: EMPATHY OF DOMESTIC INDEPENDENT AUDITING FIRMS 83 Do Duc Tai Truong Duc Dinh Thang Nguyen Xuan Pham Van Hieu Nguyen Thi Xuan Hong DETERMINANTS INFLUENCING THE MODIFIED AUDIT OPINION IN FINANCIAL STATEMENT AUDIT AT VIETNAMESE COMMERCIAL BANKS 94 Thanh Nga Doan Mai Huong Hoang Ha Anh Doan Thi Thu Hieu Duong Thi Thu Ha Chu Phuong Anh Nguyen FACTORS AFFECTING THE PERCEPTION OF PROFESSIONAL ETHICS AMONG ACCOUNTING AND AUDITING STUDENTS IN VIETNAM 111 Quynh Lien Le Quoc Cuong Lang Quy Long Cong Duc Huy Nong Thi Minh Nguyet Ly Hong Nhung Nguyen IMPROVING STUDENT SATISFACTION WITH ACCOUNTING AND AUDITING TRAINING PROGRAMS AT ECONOMICS UNIVERSITIES IN HANOI 134 Quynh Lien Le Thi Khanh Linh Vuong Thi Minh Hue Hoang Huu Hoang Do Van Huan Bui Le Sa Ma APPLYING ENVIRONMENTAL MANAGEMENT ACCOUNTING:166 A LITERATURE REVIEW 166 Nguyễn Thị Ánh Đoàn Thanh Nga Vũ Huyền Linh Đàm Hoàng Anh IMPACT OF KNOWLEDGE CAPITAL ON THE PERFORMANCE OF VIETNAMESE ENTERPRISES 181 Truong Duc Thao Pham Tran Thang Long Bui Cam Phuong HOW FORENSIC ACCOUNTING INTEGRATED WITH BIG DATA ANALYTICS AND ARTIFICIAL INTELLIGENCE IMPROVE AND ENHANCE SMART GREEN SUPPLY CHAIN MANAGEMENT: IS SUPPLY CHAIN RESILIENCE STRATEGIES THE MISSING LINK? .193 Pham Quang Huy Vu Kien Phuc THE RELATIONSHIP BETWEEN MARKET LIQUIDITY AND STOCK RETURNS, FIRM VALUE, CAPITAL STRUCTURE OF LISTED FIRMS IN VIETNAM 208 Yen Nhi Do Thi Huong Giang Nguyen Duy Hoang Nguyen Ngoc Van Hoang Thi Thu Ngan Nguyen Manh Dung Tran THE IMPORTANCE OF CORPORATE BOND RATINGS IN VIETNAM 223 Le Duc Hoang Bui Thuy An Nguyen Huong Giang Le Quynh Trang Nguyen Thi Ha Trang Pham Thi Kieu An IMPACT OF DIVIDEND PAYMENTS ON SHARE PRICE – THE EMPIRICAL STUDY OF VIETNAMESE COMPANIES 231 Vu Dinh Hien FACTORS AFFECTING AUDITOR INDEPENDENCE IN VIET NAM: EXTERNAL STAKEHOLDERS’ PERCEPTIONS 241 Tran Thi Tuyet Nhung Doan Thanh Nga Nguyen Ha Phuong Tran Huong Giang Pham Thanh Tam Nguyen Thuy Nguyen BIG FIVE MODEL: GENDER DIFFERENCES IN INVESTMENT DECISION-MAKING IN VIETNAM STOCK MARKET 258 Ta Thu Phuong Tran Phi Long Dao Thi Huyen Trang Nguyen Thi Ngoc Han Pham Mai Chi Le Thi Khanh Hoa MULTI-DIMENSION PROFIT ANALYSIS: THE CASE OF VIETNAMESE COMMERCIAL BANKS 266 Minh Phuong Nguyen CORPORATE GOVERNANCE AND FIRM PERFORMANCE OF LISTED COMPANIES IN MALAYSIA 276 Nguyen Nu Hoang Tam IMPACT OF CORPORATE GOVERNANCE ON THE PERFORMANCE OF SMEs IN VIETNAM 294 Duong Thuy Linh Ta Thi Ha Ly Tran Ngoc Mai Nguyen Cam Ly Pham Trong Thinh Pham Thu Ha PART 2: BUSINESS STUDIES THE MODERATING EFFECT OF RELATEDNESS NEEDS ON THE RELATIONSHIP BETWEEN EMPLOYER BRANDING AND INTENTION TO JOIN AN ORGANIZATION: A STUDY ON STUDENTS IN VIETNAM 308 Nguyễn Ngọc Hiên Nguyễn Thị Hương Chi Nguyễn Thị Hà Nguyễn Khánh Huyền Hoàng Thị Phương Linh In-store buying behavior patterns: A systematic review of purchasing behavior attributes and post-purchase behavior variations 318 Van Nam LE Viet Lam NGUYEN FACTORS AFFECTING TURNOVER INTENTION AND THE IMPACT OF TURNOVER INTENTION ON THE JOB PERFORMANCE OF EMPLOYEES IN HANOI 338 Nguyen Anh Khoa Hoang Thuy Hoai Nguyen Anh Duy Nguyen Phuong Anh Phung Duc Hieu ASSESSMENT OF PERFORMANCE OF MICRO FINANCE INSTITUTES – EMPIRICAL STUDY IN SOUTH AND SOUTHEAST ASIA 358 Nguyễn Tuấn Anh Phan Thị Thanh Hương Trần Thị Thùy Dung Nguyễn Tiến Dũng THE INFLUENCE OF PERSONAL BELIEFS, ENTREPRENEURIAL EDUCATION, AND SOCIO-CULTURAL ENVIRONMENT OF BUSINESS ON WOMEN’S ENTREPRENEURIAL INTENTIONS 373 Phan Thi Phuong Thao Thai Thi Ngoc Phuong Truong Thi Thanh Mai Nguyen Nhu Quynh Nguyen Thanh Trang EXPERIENCE IN DEVELOPING DIGITAL ECONOMY OF SOME ASIAN COUNTRIES AND LESSONS LEARNED FOR VIETNAM .386 Phan Huy Thành RESEARCH FOR USING ONLINE DATABASE SYSTEM IN THE LEARNING OF STUDENTS AT NATIONAL ECONOMICS UNIVERSITY 397 Thi Minh Phuong Nguyen Phuong Hoa Tran Thi Mai Anh Nguyen Kieu Linh Doan Thi Thanh Mai Nguyen PROMOTE ECONOMIC COOPERATION WITH EAST ASIA IN VIETNAM'S ECONOMIC INTEGRATION PROCESS .412 Ngo Tuan Anh MA Tran Tuan Anh SUSTAINABLE: EFFICIENCY IN ENVIRONMENTAL, SOCIAL AND ENTERPRISE GOVERNMENT IN SME IN VIETNAM .419 Dinh Thien Duc Tran Thi Duong Ngan PROMOTE ECONOMIC COOPERATION WITH EAST ASIA IN VIETNAM'S ECONOMIC INTEGRATION PROCESS Ngo Tuan Anh National Economics University, Vietnam MA Tran Tuan Anh East Asia University of Technology Abstract The East Asia region has played a crucial role in Vietnam's integration and development in the past, present, and future Numerous of Vietnam's most important trading partners are located in this region Therefore, promoting economic cooperation between Vietnam and countries in this region is crucial This study evaluated Vietnam's economic cooperation with East Asian countries through multilateral and bilateral cooperation, as well as cooperation through the signing and implementation of FTAs It also provided suggestions for enhancing Vietnam's economic cooperation with East Asia in the future Keywords: Economic cooperation, East Asia, Economic integration INTRODUCTION East Asia is comprised of China, Taiwan, Japan, Korea, Mongolia, and South Korea The territory of East Asia is situated in the eastern portion of Asia, and is bordered to the east by the expansive Pacific Ocean Japan is adjacent to the Yellow Sea, East China Sea, and the East Sea Geographically, East Asia comprises approximately 11,839,074 km2, or 25 percent of Asia's total area The region is one of the most densely populated in the world, with more than 1.7 billion inhabitants, or roughly 40% of Asia's population Several East Asian nations have emerged as economic and political powers in recent decades Japan has risen to become the economic engine of East Asia The Japanese have a high standard of living, and Japan is a regional industrial and financial hub Hong Kong, Taiwan, and South Korea are also economic tigers with high economic growth rates The abundant labour base of the Chinese people has allowed the Chinese economy to develop and assume an increasingly significant position in the global economy, providing a counterbalance to the progress of the economic tigers and Japan bridge The financial-currency crisis of 1997-1998 had facilitated East Asian cooperation and the ASEAN+3 Summit (ASEAN + Japan + China + Korea) 1999 saw the adoption of the Joint Declaration on East Asian Cooperation at this conference This document established frameworks for cooperation based on the five principles of peaceful coexistence, the basis of Balinese cooperation, and international law Even though countries have expressed support for financial and monetary cooperation programmes in the region, in order to accelerate the speed of financial integration and cooperation in the future, thereby promoting economic cooperation in the region in the process of regional economic integration, countries in the region need to have 412 stronger political commitments, and in the trend of globalisation that is taking place strongly, countries in the region need to have stronger political commitments as well The world pays special attention to East Asia, not only because it is an important strategic region, but also because its economic development has been so spectacular that it has become the country's engine world economy, contributing significantly to global growth The multilateral trading system after World War II was supported by the idea of trade liberalization, the economic sector played an important role not only in creating prosperity, but also in economic development Because economic growth in general not only helps increase the income of those below poverty, but also increases the budget, thereby enabling the government to spend on health and education (Bhagwati, 2002) Frankel and Romer's (1999) pointed out that a country will exploit the potential benefits of the country if that country is open to trade And those studies show that openness to trade plays an important role in the economic growth and development of countries However, Joseph E Stiglitz (2002), “Globalization and Its Discontents” has drawn on the effects and challenges faced by countries participating in globalization, which is economic instability, economic crisis, asymmetric information and unequal trade between rich and poor countries Countries in this region are also Vietnam's primary trade and investment partners and are the world's leading large economies According to the World Bank's projections, East Asia is a growing region with the fastest growing speed in the world as well as the largest contributor to global growth over the next decade The growth rate of developing countries in East Asia and the Pacific, excluding China, is projected to increase from 2.6% in 2021 to 5.3% in 2022 Therefore, developing a strong partnership with EastAsian nations is crucial to enhance Vietnam's current and future economic growth, also empower Vietnam’s global standing Recent status of the cooperation relationship between Vietnam and East Asian countries 2.1 Importance of East Asian countries to Vietnam's economy In recent years, East Asian nations have been playing a significant role in Vietnam's economy By the end of 2022, 108 countries and territories had invested in Vietnam, with East Asian nations consistently ranking first In 2022, two East Asian nations, South Korea and Japan, ranked second and third, respectively, in terms of total registered investment capital in Vietnam South Korea ranked second with nearly 4.88 billion USD, Japan ranked third with more than 4.78 billion USD 413 Table Foreign investment in Vietnam by partner (Accumulation of valid projects until October 20, 2022) Number Project(s) of Total registered investment capital (Million USD) No Partner Korea 9,462 80,611.68 Singapore 3,032 70,388.84 Japan 4,949 68,345.82 Taiwan 2,885 35,986.21 Hong Kong 2,133 28,927.60 China 3,512 22,595.65 Source: Ministry of Planning and Investment 2022 In recent years, East Asian countries have consistently been Vietnam's largest trading partners in terms of import and export volume For example, for Vietnam's exports in 2022, China ranked second with an estimated export turnover of 46.9 billion USD, an increase of 5.6% over the same period last year; exports to Korea were estimated at 20.7 billion USD, an increase of 15.4%; and exports to Japan were estimated at 19.8 billion USD, an increase of 22% Regarding imports, China remains Vietnam's largest import market with an estimated turnover of USD 100.67 billion, up 12.3% compared to the same period last year; followed by Korea with an estimate of USD 52.8 billion, up 16.9%; ASEAN is estimated at USD 39 billion, up 17%; Japan is estimated at USD 19.7 billion, up 8.3%; EU is estimated at USD 12.6 billion, down 9.5%; The United States is estimated at USD 12.3 billion, down 4.5% The prosperous economic outlook of East Asia will generate numerous growth opportunities for the entire region In terms of size, nature, level of difficulty - easy, and ability to implement, the approach and capacity of countries to seize opportunities and overcome obstacles are, however, vastly distinct Experience has shown that less developed nations are frequently adversely affected by the integration process, and these nations are attempting to mitigate the negative effects on their development prospects and regional economic integration in East Asia Regional integration must be regarded as the paramount objective for all nations In addition, in the process of establishing the East Asian Community to mitigate the negative effects of China's economic growth, the role of Japan, a highly developed industrial nation, is deemed crucial Japan's transfer of technology, management expertise, and business and knowledge cooperation will assist ASEAN nations in enhancing their competitiveness and addressing effectively the challenges posed by China's rise East Asia will continue to grow at the fastest rate in the world until 2040, with an average annual growth rate that is 2% higher than the global growth rate 414 2.2 Economic cooperation between Vietnam and East Asia through bilateral and multilateral cooperation frameworks Vietnam has always promoted cooperation with East Asian countries through multilateral and bilateral agreements, such as: The ASEAN - China Free Trade Area (ACFTA) in 2010 formed a trade block worth 200 billion USD, affecting 1.9 billion consumers (representing nearly one-third of the world's population), total economic scale of approximately trillion USD, and total trade turnover of 4.5 trillion USD The ACFTA Agreement is regarded as a significant global economic energy corridor, which benefits both China and ASEAN In 2008, the ASEAN-Japan Free Trade Area (AJFTA) is not just a Free Trade Agreement (FTA) for goods, but also for services and investment activities Japanese companies are expanding their markets in Southeast Asia as a result of the AJFTA, thereby reducing their costs of doing business Particularly, Japanese automobile and electronic manufacturers will benefit greatly from the tax-free export of spare parts to many ASEAN countries for assembly The ASEAN-Korea Free Trade Area (AKFTA) was established in 2007 The AKFTA has created the opportunity for ASEAN nations to increase their exports to the Korean market In 2018, bilateral trade volume reached 160 billion dollars and increased to 200 billion dollars (2020)2 The process of negotiating and signing FTAs is a component of Vietnam's current policy of further opening and integrating into the regional and global economies Vietnam actively participates in and selectively negotiates FTAs to protect and advance economic interests, ensuring that FTAs have a higher and deeper level of integration than the WTO, which focuses on entering markets with complementary import-export relationships, limiting competition, and excluding each other The FTA's benefits will be determined by the country's capacity to enforce its provisions The development of resources and the improvement of national competitiveness combine with FTAs to enable the participation of internal factors The negotiation and signing of FTAs, particularly with East Asian nations such as China, Korea, and Japan, is not only a tool to realize trade policy objectives, but also a tool to make strategic adjustments to international markets and to implement Vietnam's international competitive strategy Table Regional and bilateral free trade agreements Vietnam has entered into with East Asia No Abbreviations ACFTA Full Name ASEAN-China Free Trade Area Effective year 2003 AKFTA AJCEP AHKFTA VJEPA VKFTA ASEAN-Korea Free Trade Agreement 2007 ASEAN-Japan Comprehensive Economic 2008 Partnership ASEAN-Hong Kong, China Free Trade 2019 Agreement Vietnam-Japan Economic Partnership 2009 Vietnam – Korea Free Trade Agreement 2015 Source: Ministry of Industry and Trade (2022) 415 In addition, ten ASEAN member states and five ASEAN partner states, namely China, Japan, Korea, Australia, and New Zealand, signed the RCEP Agreement on November 15, 2020, and it entered into force on January 1, 2022 The RCEP Agreement, when implemented by 15 members, will create a large market with 2.2 billion consumers, representing approximately 30% of the global population, and a GDP of 26.2 trillion USD, representing approximately 30% of the global GDP, and will become the largest free trade area in the world As a result, ASEAN will have significantly greater access to the enormous commodity trade markets in China, Japan, and South Korea than was possible under the ASEAN+1 FTAs 2.3 Some challenges in Vietnam's cooperation with East Asian countries in the coming time First, the quality of Vietnamese goods does not yet meet the standards and preferences of East Asian markets Second, the trade barriers between Vietnam and East Asian nations consist of groups of tariff quota measures, groups of sanitary and quarantine measures, groups of technical trade barriers, groups of measures pertaining to the labelling of goods, groups of trade remedies, and groups of measures pertaining to customs procedures Third, Vietnam's industrial and agricultural investment policy remains ineffective, inconsistent, and unspecialized Consequently, the scale of production, husbandry, and cultivation in Vietnam is primarily small, failing to meet the requirements and technical standards, as well as environmental safety factors, of East Asian nations in particular and other global partners In addition, the application of modern science and technology in agriculture and industry is still limited, and the majority of agricultural machinery is imported Therefore, the objective of promoting value-added and sustainable exports to Korea, particularly agricultural, forestry, and fishery products, which Vietnam excels in, still faces numerous challenges Fourth, Vietnamese enterprises have not actively accessed information about FTAs to choose incentives suitable to their conditions, as well as to change technology and product development orientations in line with their demand of the import market besides the lack of understanding of the method of origin management, the classification of the list in the source of raw materials as well as the limitations in the development of mutual recognition regimes on certification of origin in order to take advantage of the incentives offered by FTAs Fifth, East Asia is a region with numerous international conflicts and disputes These contradictions continue to exist in the majority of nations, and when they explode, they easily attract or influence other nations Security and political interests are one of the greatest motivating factors for regional countries to cooperate and strengthen their relationships However, there were dilemmas in the political-security sector that hindered the cooperation process The region of East Asia is beset by numerous local problems, with both old and new conflicts emerging There are a variety of conflicts here, including power struggles, territorial disputes, economic competition, and ideological conflicts This region is also rife with conflict risks, such as the issue of nuclear weapons Concerns regarding the Korean Peninsula, Taiwan, and the Spratly Islands Moreover, if new competition between major powers such as the United 416 States, China, and Japan occurs, it will disrupt East Asian cooperation Conflicts continue to exist and have a substantial impact on the regional policies of all nations RECOMMENDATIONS - Strengthening to make more effective use of free trade agreements between Vietnam and East Asian countries, such as the Regional Comprehensive Economic Partnership (RCEP) and the Vietnam-Korea Free Trade Agreement (VKFTA), and further promoting cooperation with the three major East Asian countries, which have also been Vietnam's leading partners in recent years, namely China, Japan, and South Korea - As for China: The country currently accounts for the largest proportion of Vietnam's agricultural exports This country has a large population and substantial demand However, Vietnam must consider limiting and reducing the proportion of agricultural products, particularly seasonal agricultural products, exported to China, diversifying export markets to avoid being too dependent on this country, falling into the passively when China closed the border gates between the two countries to avoid a situation in which a series of containers carrying agricultural products were jammed, agricultural products had to be transported back to the country Vietnam should consider joining China's "Belt and Road" initiative so that it can connect and integrate regionally and internationally in a more comprehensive manner Joining this initiative prevents Vietnam from missing out on economic opportunities along the "Silk Road." - For Japan: Regarding multilateral economic development cooperation, Vietnam must continue to coordinate closely with Japan in the implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) To continue attracting investment in areas such as digital transformation, combating climate change, and investing in human resources and infrastructure, the Government of Vietnam is committed to creating the most favourable conditions for investors to maintain long-term, stable, and successful businesses in Vietnam Japan, as a leader in information technology, will be the country where Vietnam must actively use ODA capital and effectively apply technology to production and the economy - For Korea, economic cooperation has always been a bright spot and a significant pillar in the bilateral cooperation relationship Many bilateral and multilateral cooperation mechanisms have been established and joined by both parties Vietnam should continue to create all favourable conditions to encourage experts and managers of other countries, including Korea, to maintain their business activities in Vietnam, such as giving priority to vaccination for workers working in Korean industrial parks and factories, ensuring disease prevention, avoiding disruption of the supply chain of Korean businesses, supporting tax, and quickly resolving tax disputes - Continue conducting market research on product consumption trends and export market behaviour; adjusting and investing in the upgrading of production and processing technology to create products and goods that meet market demand in accordance with the import market's standards and regulations Moving from the group of products with low added value (agricultural products, textiles, etc.) to the group of products with high added value (engineering, electronics, telecommunications and heavy industry, food products) high-end processing, fashion goods, 417 processed and fresh agricultural and aquatic products) Continue promoting the export of key products in order to expand exports (textiles, seafood, wood and wood products, shoes of all kinds ) - Researching and promoting cooperation between Vietnam and East Asian countries in the field of logistics, thereby facilitating the transport of goods between the two nations and reducing business costs Research and invest in commercial and technical facilities, such as warehouse systems, container yards, cargo inspection yards, and delivery , expanding physical and technical facilities to facilitate import and export operations - Provide and update information on markets, businesses, and products; mechanisms and policies to support the business communities of the two countries, particularly small and medium-sized businesses, to access markets, potential partners, product requirements, and business cooperation methods; information on regulations, mechanisms, and policies affecting trade activities with East Asian countries and investment activities; and market forecast information to assist Vietnamese businesses REFERENCES Frankel and Romer (1999) Does Trade Cause Growth? American Economic Review, 89, 379399 Government (2014) Resolution No 49/NQ of the Government on the Promulgation of the Government's Action Plan to continue implementing the Resolution of the 4th Conference of the Xth Party Central Committee on a number of issues, major guidelines and policies for the economy to develop quickly and sustainably when Vietnam became a member of the World Trade Organization on July 10, 2014 Inter-sectoral Steering Committee for International Economic Integration (2021) Summary report of years of implementation of Resolution No 49/NQ- CP Joseph Stiglitz (2002) Globalization and Its Discontents, W.W Norton & Company Jagdish Bhagwati (2002) Free trade today, Princeton University Press Ministry of Planning and Investment (2022) Report on foreign direct investment for 10 months, 2022 Prime Minister (2017) Directive 38/CT-TTg 2017 on strengthening the implementation and effective exploitation of free trade agreements, issued by the Prime Minister on October 19, 2017 World Bank (2022) East Asia and Pacific Economic Update, October 2022 418 CONFERENCE PROCEEDINGS THE 17TH IFEAMA INTERNATIONAL CONFERENCE ON KNOWLEDGE TRANSFORMATION AND INNOVATION IN GLOBAL SOCIETY: FROM THE PERSPECTIVES IN A TRANSFORMING ASIA ***** NATIONAL ECONOMICS UNIVERSITY PUBLISHING HOUSE Address: 207 Giai Phong Street, Hai Ba Trung District, Hanoi Website: https://nxb.neu.edu.vn Email: nxb@neu.edu.vn Tel: (024) 36280280/ Exit: 5722 In charge of publication: In charge of content: Nguyen Anh Tu, PhD Publishing House Director Nguyen Thanh Do, Prof PhD Editor-in-chief Technical Editing: Trinh Thi Quyen, Bui Thi Hanh, Nguyen Hoang Minh Electronic Editing: Hoang Vu Hiep Cover design: Tran Thi Mai Hoa Proofreading: Trinh Thi Quyen, Bui Thi Hanh, Nguyen Hoang Minh Printed in 100 copies, size of 20,5x29,5cm at Phu Ha BM Company Limited, Address: No 193 Bach Mai Street, Cau Den Ward, Hai Ba Trung District, Ha Noi Publishing Registration Number: 941-2023/CXBIPH/1-214/ HKTQD and ISBN: 978-604-330-711-5 Publishing Decision Number: 492/QD-NXBDHKTQD May 19, 2023 Printed and Deposited for Archives in Quarter II, 2023