Abstract: The study examines the effect of corporate governance and assurance auditing services on earnings management in the case of Vietnam. We investigate that higher earnings manipulation is ssociated with higher board meeting frequencies and CEO/board chair position separation. Moreover, the qualified assurance auditing service insignificantly negatively affects earnings management. This finding suggests that pre-eminent perspectives of corporate governance systems from developed economies may not be a good fit for emerging markets like Vietnam. Generally, our paper emphasises the importance of the Vietnam policymaker’s role in building effective monitoring mechanisms in the capital market by disciplining and supervising listed companies’ current corporate governance applications. In addition, it is essential that the quality of assurance auditing services need to be enhanced to improve the transparency level in the capital market.

Tóm tắt: Bài viết vận dụng lý thuyết ngữ pháp chức năng hệ thống của M.A.K. Halliday để khảo sát, phân tích các phương thức thể hiện ba siêu chức năng của ngôn ngữ trong đoạn trích "Đất Nước" của Nguyễn Khoa Điềm. Kết quả nghiên cứu của bài viết nhằm góp phần làm rõ hơn ba siêu chức năng của ngôn ngữ: chức năng kinh nghiệm, chức năng liên nhân và chức năng văn bản trong một diễn ngôn cụ thể - diễn ngôn thơ ca; đồng thời, bài viết cũng nhằm tìm ra những điểm mới lạ, thú vị của đoạn trích này khi tiếp cận từ cơ sở lý thuyết ngữ pháp chức năng hệ thống.

Abstract: Binh Duong is a key economic region in the South. This is a special city where the living standard and personal income are rated at the top of our country. Binh Duong is attracting a large number of workers all over the nation and foreign businesses to come and invest in many different fields. With the policy of building a smart city, the promotion of research and application of science and technology is also focused in order to shorten the time, synchronize and bring maximum benefits to people and businesses in socio-economic development.

Astract: Positive, modern, innorvations in teaching method have become on going and urgent requirements with a view to enhancing of teaching political theories in general and Ho Chi Minh’s toughts in particular. The articals clearly defines how to teach Ho Chi Minh’s thoughts subject in a positive, modern way centering on learners and improving the students’ self – learning ability.

Abstract: Education for sustainablity is a definition closely attached to Sustainable Development. This is not only a content but also a requirement in education while environmental pollution and resource depletion not only harm human as well as nature but also affect future generations. Education for sustainable development in developed countries have been conducted for years. This article presents some from of sustainable education in some institutions that can be applicable for the situation of social economic development in Viet Nam.