• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.375-380
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• 2021

Internal control is important for monitoring operations of organizations. In order to achieve the quality of internal control, organizations need to recognize different perspectives in which the components of internal control play a decisive role. Internal control is a process designed by the manager and it is applied within the organization to provide reasonable assurance of the reliability of financial information and to comply with policies, procedures, rules, regulations and laws. The article uses the ordinary least squares method and the seven-point Likert scale to test the variables affecting the quality of internal control in 18 Vietnamese listed banks. The article surveyed 179 leaders of listed banks. The results show that there are three variables out of a total of five variables that positively affect the quality of internal control, including the control environment, control activities, and monitoring. Accordingly, the managers of Vietnamese listed banks need to pay attention to building a corporate culture environment, improve the quality of control activities, and periodically and regularly conduct the monitoring. It contributes to improving the quality of internal control and is also an opportunity to increase economic benefits for Vietnamese listed banks in the context of international economic integration.

• Journal of the Korean Society of Clothing and Textiles
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• v.48 no.2
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• pp.328-349
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• 2024

In the last decade, Korean culture has progressively facilitated the assimilation of appearance-related norms established by modern Korean society among young generations in Vietnam. Of note, Vietnamese consumers residing in Korea, under the influence of diverse sociocultural factors, are aligning themselves with an ideal standard of Korean beauty through cultural adaptation. This study explores how Vietnamese students internalize Korean beauty standards and the resultant negative behavioral reactions. We investigated the effects of sociocultural pressures (media, in-group, and out-group pressure) on risky appearance management and irrational purchase behavior by mediating sociocultural internalization toward appearance. We tested how the mechanism underlying these variables differs based on how long one has resided in Korea. A total of 213 female participants were surveyed online. The research model was tested using structural equation modeling through AMOS 22.0. The findings show that media and out-group pressure significantly increased sociocultural internalization, which led to consumer behavior in the form of risky appearance management and irrational purchases. The influence of internalization on consumption behavior was stronger for short-term residents of Korea. This study contributes to the literature on acculturation by investigating how foreign consumers accept the host country's ideal beauty standards.

• Journal of Fashion Business
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• v.22 no.4
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• pp.59-75
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• 2018

The purpose of this study was to investigate the relations and differences in Korean national image, Korean wave (Hanryu) interest, and Korean beauty service satisfaction of Korean, Chinese, and Vietnamese living in Korea and to lay the foundations for the export of various contents, especially beauty services, through the enhancement of Korea's national image. The present study was conducted from $10^{th}$ June to $10^{th}$ August 2017, by presenting 523 questionnaires to Koreans living in Seoul and another metropolitan area, and to Chinese and Vietnamese students studying in different Korean language Institutes in Seoul and other areas' universities. The basic questionnaire items were analyzed based on frequency analysis. The data on the national image, Korean wave interest, and Korean beauty service satisfaction were reduced by the factor analysis. The effects of each items were analyzed by regression. The differences in three factors were analyzed by ANOVA, and the differences were calculated by mean values. Consequently, it was observed that three factors are mutually affected each other. Therefore, it is necessary to establish a synergetic relationship between the individual factors. In addition, the individual items exhibited higher mean value in Vietnam, China, and Korea in a descending order. This indicates that Koreans are more likely to de-evaluate their cultures than others. Therefore, Koreans should be aware of the excellence of their culture and try to spread Korean culture and technology to the rest of the world with pride.

• Journal of the Korean Society of Food Culture
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• v.34 no.5
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• pp.553-566
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• 2019

This study was undertaken to examine the dietary adaptation in Korea, and utilization of university foodservice (UF), according to the nationality of foreign students. The survey was conducted from April to June in 2017, and included 604 subjects studying in a university in Busan. The questionnaire was designed to examine the adaptability to Korean food and the consumption of UF. The nationalities included students from China (63.4%), Vietnam (13.2%), Central Asia (8.9%), Southeast Asia (5.0%), and others (9.4%). Vietnamese and Southeast Asians showed higher adaptation to Korean food than Chinese or Central Asians. The degree of contribution of UF to diet was highest amongst the Chinese, followed by Vietnamese. The main reason for not consuming UF for the Chinese and Southeast Asians was 'lack of menu variety', and for Central Asians was 'no menu that can be eaten, including due to religious reasons'. In order to improve UF, all groups asked for increased 'variety of menu', and Vietnamese and Southeast Asians also asked for 'decrease in price'. In meat, fish, and vegetable menus, there were significant differences in the types and recipes of foods preferred, as per the nationality. These results indicate that different approaches by considering the national characteristics are required, to help international students adapt to Korean food, and to increase their consumption of UF.

• Journal of the Korean Society of Food Culture
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• v.30 no.4
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• pp.422-431
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• 2015

This study analyzed the dietary status of Southeast Asian workers living in South Korea in order to provide basic data to develop a program that allows workers to map desirable eating habits while living in Korea. Questionnaires were completed by 251 Southeast East Asian workers living in South Korea. From our study, we found that respondents ate three meals a day, and Vietnamese had less regular meal times than others. Thai, Cambodian, and Myanmar workers ate snacks several times a day, as they did in their own countries. For adapting Korean food, Vietnamese and Cambodian workers had difficulties due to spicy and salty flavors while Thai and Myanmar works had difficulties due to unfamiliar ingredients and cooking method. Thai workers were the fastest to adapt to Korean food, and the Thai ratio of eating homeland food daily was highest. Male respondents ate more often than women. Workers had access to cooking facilities in their house and usually ate more homeland food than workers that did not have access to cooking facilities. By providing understanding of dietary patterns of Southeast Asian workers, these results can be used as basic data to develop a program for Korean food adaptation.

• SUVANNABHUMI
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• v.14 no.2
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• pp.207-231
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• 2022

From being understood as a dwelling, the concept of home is extended to denote belongingness and a sense of attachment in which spiritual, ethnic, religious and historical identities shape a sense of self. Hence, home with its expanded definitions is considered as a cross-cutting and fundamental theme in works by Võ Phiến, one of the diaspora's towering minds who devoted his life to capturing the rich details of Vietnamese culture, its villages and locals. This article pays attention to the cultural space created through Võ Phiến's tuỳ bút written when he lived in Saigon and California. Many representations of home were argued as evidence of subtle influences of the historical and social context on the way Võ Phiến perceived and built his own homeland. By observing disruption and continuity through the expressions of the home in Võ Phiến's writing, we shed light on how Võ Phiến managed to create an indigenous cultural space towards social interactions of Western ideology in South Vietnam from 1964 to 1975.

• SUVANNABHUMI
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• v.13 no.2
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• pp.37-67
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• 2021

Mazu is considered the famous Chinese Sea Goddess, venerated by seafarers. Mazu belief was conducted in Meizhou County, Fujian Province. Soon worship of Mazu spread quickly to other parts of over the world, especially in Southeast Asia. In China, the Mazu belief was strongly influenced by marine culture, but its marine factors faded when Chinese immigrants had lived together with the Kinh people in Pho Hien (in the north of Vietnam) for more than four centuries. Applying the Acculturation theory, this paper aims to analyze the migration background of the Chinese and their integration into Kinh culture in Pho Hien. It can be said that historical, economic and social context, as well as native government policies have highly affected the manner and the rate of this belief's acculturation. Furthermore, the article explains the reasons for the fading of marine cultural traits and their replacement by the Kinh people's cultural factors in this belief.

• Journal of Legislation Research
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• no.44
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• pp.757-799
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• 2013

Ever since Korea and Vietnam reestablished diplomatic relations, the two countries'bond has become stronger than ever, augmenting the range of exchange between them in almost every possible field including politics, economy, society, and culture at such a high speed. Among many, an increase in number of Vietnamese immigrant women in international marriage is worthy of close attention. Since 2010, Vietnamese has topped the proportion of total foreign women married to Korean men, having surpassed Chinese. Nonetheless, the quick international marriage between Korean men and Vietnamese women, which usually happens without sufficient time to get to know about different cultures and languages, has not only raised problems for people concerned, but numerous social issues as well. Recognizing these problems, a number of government departments have provided various support on policies and legal issues toprotect multicultural families as a means of social integration and settlement support. Nevertheless, the support policies until now have been generalizing all of the immigrant women in international marriage as people subject to protection. Thus, considering every immigrant women as people in need, and trying to help them with various social issues have caused the government a high cost and low efficiency. This thesis emphasizes the point that through the cases of Vietnamese immigrant women in international marriage, there should be a specific support plan for specific people in need, reflecting various traits of different cultures and societies, in order to ease their settlement in Korea. Moreover, it suggests detailed plans for improvements on legal and institutional problems. Although the Vietnamese government forbids commercial agents for international marriage, many of agencies are still active and to help the immigrant women, who desire to return and resettle in Vietnam in case of divorce, this thesis suggests legal and institutional remedies for Korean and Vietnamese government. The composition of the thesis follows below: Part II on social and cultural traits of international marriage between Korean men and Vietnamese women. Part III on institutional problems and plans for improvements regarding settlement of immigrant women in international marriage. Part IV on legal and institutional problems and plans for improvements regarding divorced immigrant women and their return to Vietnam. Part V on conclusion. Divorce is not a flaw anymore nowadays, but in case of Vietnamese immigrant women ininternational marriage, an inadequate legal system hampers their resettlement process. Cases of not being ableto remove their own names from the family register due to poor financial and legal abilities are often identified and it is both the Vietnamese and Korean governments'duty to acquit their ethical responsibilities by seeking ways to institutionally and financially support them.

• Journal of Photoscience
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• v.9 no.2
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• pp.406-408
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• 2002

In order to know the characteristics of circadian rhythms in core temperature in tropical inhabitants, we measured rectal temperatures every 10 min for 24 hrs in 6 Vietnamese, 20 - 22 yrs (5 males and I females) under natural conditions. Average light intensity was 16000 lx. Ambient temperatures ranged from 33 to 36 oC. These data obtained were compared with those in Japanese setters and the Polish inhabitants. The participants were sitting mostly during wakefulness and lying in bed during sleep. The results obtained are summarized as follows: I) The average maximum value was 37.7 oC, which was significantly higher than in the Japanese and Polish as well. 2) The average minimum value was 36.4 oC, which was also lower. 3) A range of oscillation was 1.3 oC, which was clearly greater than in the people living in the temperate areas. The higher maximum value of core temperature, which was actively regulated under warm temperature, seemed of adaptive significance in order to reduce water consumption. A greater rage of oscillation in tropical Vietnamese people might have ecological significance for efficient acclimatization in the environment with strong light intensity and high ambient temperature, suggesting that the setpoint of core temperature could show a greater range of oscillation.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.