Abstract-There are no doubts about changes which have occurred in Vietnamese accounting regulations and practices since the mid-1980s, targeted to economic liberalization and development closer links with Western economies. The current accounting system represents a mixture of some basic features retained from Soviet Union and French-influenced system and new elements taken from Western accounting. This paper discusses an inventory accounting in Vietnam, names current problems and proposes some solutions and prospective developments in order to contribute to the harmonization of accounting standards in Vietnam.
In recent years, the term E-learning has become widespread, meaning the process of learning in electronic form via the Internet or Intranet using learning management systems. We analyzed practical instruments that have been used in e-learning in Russia during the pandemic crisis of COVID-19 and students’ reaction. It is emphasized that the e-learning was obligatory for the introduction, which means that the professors and students mostly were not ready for such a decision. Both students and professors had to adapt to the new environment, find new ways of interaction and collaboration. Based on challenges, student’s attitude and perception of the e-learning process, we have shown findings of e-learning barrier factors (including personal perception and language skills). We have provided some practical ways to overcome barrier factors.
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