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Ly, Phan Thi Hoa,Phuong, Tran Hanh Minh Korea Institute for ASEAN Studies 2021 Suvannabhumi Vol.13 No.2
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.
( Phan Thi Hoa Ly ),( Tran Hanh Minh Phuong ) 부산외국어대학교 아세안연구원(구 부산외국어대학교 동남아지역원) 2021 Suvannabhumi Vol.13 No.2
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.
NGUYEN, Thi Le Hang,LE, Tran Hanh Phuong,DAO, Nhat Minh,PHAM, Ngoc Toan Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.12
In the global trend toward economic integration, Vietnamese enterprises desire to attract investment and increase competitiveness in the global market, so they have been required to provide transparent, high-quality financial reports following the International Financial Reports Standards (IFRS). Based on the roadmap drawn by the Vietnam Ministry of Finance, the foreign-invested enterprises, listed enterprises and state-owned enterprises will be applying IFRS in 2030. However, some enterprises in Vietnam have applied IFRS in the presentation of financial statements at the request of related parties for a while. The main research objective of this paper focused on examining the factors affecting the implementation of IFRS in Vietnamese enterprises through descriptive statistics tools, Cronbach's Alpha testing, EFA and logistics regression analysis with the sample collected from 254 Vietnamese enterprises. The methodology in this research was the mixed qualitative and quantitative method. The results show that the higher the profitability, debt ratio and firm size of the enterprise, the more likely it is to apply IFRS. From the results of this study, the appropriate recommendations have been made to promote the implementation of IFRS by Vietnamese enterprises effectively and following the IFRS application roadmap of the Ministry of Finance of Vietnam.