Tóm tắt Tạp chí Khoa học thương mại số 33 1. PGS.TS. Doãn Kế Bôn - Xuất khẩu rau quả của Việt Nam vào thị trường Hoa Kỳ. A/Prof.Dr. Doan Ke Bon - Exporting Fruits and Vegetables to the US Market. America constitutes the major market for many of Vietnam’s exports, fruits and vegetables included. In recent year, the exportation of these products to the US market has been positive; however, export turnover still remains low, growth rate not stable and compatible to its potential. In order to fulfill the target of exporting over USD 500 million worth products, it is important for administration agencies as well as enterprises to research and seek solutions to fostering the exportation. In his paper, the author analyzes some distinctive features of the US grocery market, the situation of Vietnam exportation, then suggests some solutions to improving the exportation of these products to this potential but fastidious market. 2. NCS. Cao Tuấn Khanh - Những vấn đề đặt ra và giải pháp hoàn thiện chính sách macro-marketing xuất khẩu hàng thủy sản Việt Nam vào thị trường Mỹ đến 2015 và những năm tiếp theo. Cao Tuan Khanh, MA - Problems and solutions to perfecting Macro- Marketing policies to export Vietnam seafood to American Market by 2015 and following years. America represents a potential market to Vietnam’s seafood, especially after the signature of Vietnam-US Bilateral Trading Agreement and Vietnam’s accession into WTO. Although the macro-marketing policies of Vietnam Seafood Sector were made on the basis of the nation’s trading policies and the sector’s exporting policies, many Vietnamese producers and exporters are still facing difficulties due to the lack of specific guidelines, as a result, the effectiveness of the policies are not fully exploited, especially when up to 90 – 92% of exporters are small and medium enterprises. Perfecting macro-marketing policies to export Vietnam’s seafood to American market will therefore lay an important foundation for our products to maintain their competitive advantages, gain the consumers’ confidence and affirm their positions in this potential market. 3. TS. Hoàng Văn Thành - Tổ chức và khai thác sự kiện du lịch Việt Nam - Thực trạng và giải pháp. Dr. Hoàng Văn Thành - Organizing and exploiting Vietnam tourism events - situation and solutions. In an attempt to prevent the tourism downturn resulting from the global economic recession as well as fulfill the goal of making tourism an economic spearhead, with other sectors, Vietnam’s tourism has made great efforts to create a favorable environment and take effective business measures to develop the domestic market and attract more international visitors. The paper has evaluated one of the sector’s important activities - organizing and exploiting tourism events – from which suggested some measures to improve the effectiveness of this activity in the coming time, contributing to develop the national tourism sector. 4. ThS. Nguyễn Trần Hưng - Thương mại di động - xu hướng mới của thương mại điện tử. Nguyen Tran Hung, MA - Mobile commerce - a new trend of E- commerce. As an inevitable trend of e-commerce, mobile commerce is experiencing an extensive development, bringing many practical benefits to various fields, especially to goods and service trading. In effect, however, a number of Vietnamese enterprises are not fully aware of the importance of mobile commerce; even with the telecommunications companies – the pioneers in e-commerce application – their application of mobile commerce is just at the beginning. This paper aims at providing readers with an overall view on mobile commerce, its development situation in Vietnam versus the international trend and suggests some solutions to fostering this new trend in Vietnam. 5. PGS.TS. Nguyễn Thị Phương Liên - Giải pháp phát triển dịch vụ ngân hàng bán lẻ ở Việt Nam. A/Prof.Dr. Nguyen Thi Phuong Lien - Solutions to developing retail banking services in Vietnam. In recent year, under more severe competition resulting from looser regulations on foreign financial institutions, especially the open of branches and transaction places, the removal of limitation on capital mobilization in VND and the explosion of information technology, the retail banking service systems of Vietnam’s commercial banks, especially the joint-stock ones, have gone through considerable development. Beside many achievements, retail banking services in Vietnam are still facing a lot of obstacles. Given a wider and deeper integration of Vietnam’s financial and banking sector into the world economy, Vietnam’s commercial banks might gradually lose their share in the home market if there were no effective policies and measures. Upon identifying and analyzing retail banking services, studying the real situation of Vietnam’s commercial banks in recent time, the author has proposed some solutions with a hope to create more scientific and practical grounds to develop the retail banking services of Vietnam’s commercial banks in the coming time. 6. TS. Nguyễn Văn Minh - Hoạt động logistics của doanh nghiệp thương mại Hà Nội - Thực trạng và kiến nghị. Dr. Nguyễn Văn Minh - Logistics activities of Hanoi-based trading Enterprises: Situation and Proposals. Given Vietnamese market now open to foreign distribution under WTO entry commitment (since 1 January 2009), Vietnam’s trading enterprises in general, Hanoi-based enterprises in particular have made considerable changes in their business methods so as to maintain and enhance their competitive advantages. Renewing and improving logistics activities are one of those activities. There have been initial achievements in fundamental logistics activities in Hanoi-based trading enterprises, contributing to raise their business performance and market penetration. However, due to the changes in business environment and the development of awareness in modern logistics, it is necessary to do more research on these activities. Upon analyzing the situation of some fundamental logistics activities (such as purchase, storage, transportation, etc) in goods distribution process of Hanoi-based trading enterprises, the author has made some proposals to improving the effectiveness of the logistics activities in the present business process. 7. TS. Phạm Thị Thu Thuỷ - Hợp đồng kỳ hạn và quyền chọn ngoại tệ nhằm hạn chế rủi ro hối đoái trong hoạt động kinh doanh xuất nhập khẩu và phương pháp kế toán. Dr. Pham Thi Thu Thuy - Terminal contracts and foreign currency options to minimize exchange risks in import - export and accounting methods. Terminal contracts and foreign currency options are the two primary products which are provided by commercial banks in order to minimize exchange risks in import-export activities of enterprises. Though they have long appeared in Vietnam, these transactions are not widely used since their working and recording procedures are not fully understood. In effect, many enterprises do not pay sufficient attention to forecasting foreign exchange fluctuations and using risk- preventing tools. Upon analyzing the risk-preventing role of terminal contracts, foreign currency options as well as the situation of the common accounting methods, the author has proposed some solutions to improve the recording and reporting methods for the financial contracts in Vietnam’s accounting system. 8. ThS. Nguyễn Hoàng Việt - Phân tích TOWS theo nguyên lý “động” trong phát triển chiến lược kinh doanh thương mại của các doanh nghiệp ngành may thuộc Vinatex giai đoạn hiện nay. Nguyen Hoang Viet, MA - Moving-based TOWS analysis in developing business strategies of garment and textile enterprises in Vinatex. Changes and challenges from the post-WTO accession period are requiring Vietnam garment and textile to have new, compatible and effective strategic business orientations. In this sense, the author examines the possibility of applying the moving-based TOWS analysis in order to research, identify and evaluate the changes and fluctuations in garment environment and market, from which develop fundamental business strategies for garment and textile enterprises in Vinatex under the principles of compatibility, renewal, competitiveness, cooperation and value chain integration. 9. ThS. Trần Thị Thanh Mai - Tăng cường áp dụng hệ thống quản trị, kiểm soát chất lượng vệ sinh an toàn thực phẩm vào các doanh nghiệp sản xuất kinh doanh thực phẩm trên địa bàn Hà Nội. Tran Thi Thanh Mai, MA - Strengthening the system of controlling food safety and hygiene in Hanoi-based food producing and trading companies. Food safety and hygiene is now an issue of the society’s great concerns. Food producing and trading companies therefore need to meet national and international safety requirements so as to gain customers’ confidence in their food quality. However, these companies are facing not a few difficulties when applying the system of controlling food safety and hygiene. Upon nalyzing the situation and identifying the difficulties facing food companies when applying the quality control system, the paper has made some solutions to strengthening the application of this system in Hanoi. 10. ThS. Bùi Thị Thanh Tuyết - Một vài ý kiến về quyền chủ sở hữu của Nhà nước đối với doanh nghiệp nhà nước. Bui Thi Thanh Tuyet, MA - Some ideas on state ownership in state- owned enterprises. State ownership in state-onwed enterprises - an important part of state ownership – is being carefully studied by practicians and theoricians with a view to improving the adjustment functions of the law. The paper analyzes the regulations on state ownership in some legal documents such as Law on State Owned Enterprises (1995), Law on State Owned Enterprises (2003), Corporate Law (2005). Upon analyzing legal regulations on state ownership in state-onwed enterprises, the author has pointed out some limitation of the law on state ownership such as: (i) the classification of ownership is not systematical; (ii) the equitization, organization and restructure of state-owned enterprises are not legally and practically appropriate; (iii) the supervision and evaluation of state-owned enterprises are not highly effective; (iv) the administration and leadership of state- owned enterprises are still poor. The author has also suggested some solutions to ensuring the state ownership in state-owned enterprises. 11. GS.TS. Nguyễn Bách Khoa - Một số luận cứ khoa học và thực tiễn của tổ chức đào tạo đại học chuyên ngành quản trị thương hiệu đáp ứng nhu cầu xã hội. Prof.Dr. Nguyen Bach Khoa - Some scientific and practical grounds for tertiary education of brand management speciality towards the social demand. In the past decade, branding has become a trend in Vietnam with many selections organized in different forms every year and the most distinctive one being the establishment of the National Branding Committee. Most Vietnamese enterprises have expressed their ‘concern’ and ‘desires’ towards this issue but are still facing many troubles in their real work. Among many reasons, the major one is most of them do not have a marketing staff specializing in managing their brands scientifically and sustainably in the long term. This paper covers some scientific and practical grounds on brand management in enterprises, then works out a tertiary education program for brand management speciality in Vietnam University of Commerce which is transferable to other economics-management- business universities to meet the demand from the enterprise circle. 12. TS. Nguyễn Tuấn Duy - Đổi mới phương pháp tiếp cận đào tạo trình độ đại học các học phần kế toán. Dr. Nguyen Tuan Duy - Renewing higher education approach in accounting subjects. Training accounting staff at tertiary level to meet the social demand is a sticky problem for universities in economics blocs. At present, upon their graduation the accounting staff can only meet 50% of the requirements of local recruiters and 30% of the foreign counterparts. Most recruiters comment that accounting bachelors have acquired good knowledge of accounting procedures but lacked the ability to put them into practice and been unable to adapt to the changes in the accounting systems that enterprises are using, especially those applying foreign systems. The big problem to tertiary education is how to renew teaching and studying methods so that students can enhance their practical ability and improve their approach to international accounting standards right in their education period. Upon analyzing the common teaching and studying methods in Vietnam University of Commerce in particular, universities in economics blocs in general, the author has suggested renewing the tertiary education approach in accounting subjects, renewing teaching and studying methods with a view to overcoming the limitations in our education system at present.