This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effectiveness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies.

Anti-aging is one of the top goals in the field of health care and aesthetics. Anti-aging cosmetics derived from nature are oriented to long-term development, bringing safety to users and being environmentally friendly. The aim of this study was to develop an anti-aging cosmetic formulation process based on coconut oil in combination with deer antler stem cell extract. The results show that the presence of deer antler stem cell extract added to the foundation made the serum product highly stable and helped improve skin aging significantly after 2 weeks of use. The skin site where the serum product was applied showed a smooth and elastic skin surface, with very few fine lines and shallow wrinkles. Serum reduced the number of wrinkles (48.09% compared to commercial serum (ME) and 60.31% compared to positive control (PC)), reduced skin recovery time (39.31% compared to ME and 67.1% of PC) after two weeks of use. After 2 weeks of use, collagen density increased 10.18% compared to ME and 63.76% compared to control. Epidermal thickness increased by 106.1% compared to PC and 121.7% compared to ME.

The paper examines impact the world crude oil price (WCOP) on the real effective exchange rates (REER) based on empirical evidences from Vietnam in the period from 1986 to 2019. It includes five parts. Section 1 introduces research issues. Section 2 presents an overview of the research on the relationship between the WCOP and the REER. Section 3 describes the data and research methods. In Section 4, we use the autoregressive distributed lag model (ARDLM) to study the impact of the WCOP on the REER of Vietnam. Section 5 presents the key findings and explains the results in the light of actual practices. Monthly data are divided into four periods:

Apparently, brand is now gradually becoming an important intangible asset of the business. It is really a sharp and useful tool to help businesses compete and develop sustainably. Today, many customers choose to buy goods because that product is affixed with a famous brand. Therefore, the brand has brought great value to the business. The article focusses on analysing the factors affecting the expansion of Viettel corporation brand from the perspective of customers, thereby proposing recommendations to help Viettel, in particular, and Vietnamese businesses, in general, to expand their brands successfully.