DOCSLIB.ORG

Vietnam National Coordination Committee for People with Disabilities Change MMMM (NCCD)

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Vietnam National Coordination Committee for People with Disabilities Change MMMM (NCCD) Vietnam National Coordination Committee for People with Disabilities Change MMMM (NCCD) THE 2011 ANNUAL REPORT ON PEOPLE WITH DISABILITIES AND SUPPORT FOR PEOPLE WITH DISABILITIES IN VIETNAM Hanoi, March 2012 1 Table of Contents FOREWORD ............................................................................................................................................... 3 PART I. AN INTRODUCTION TO NCCD ............................................................................................ 5 1.1. The strategic vision of NCCD ...................................................................................................... 5 1.2 The establishment and development process .............................................................................. 6 PART II: SUPPORT ACTIVITIES FOR PERSONS WITH DISABILITIES AND OUTCOMES IN 2011 ................................................................................................................................................. 8 2.1. Directions for task implementation............................................................................................. 8 2.2. Implementation of support activities for persons with disabilities according to priority sectors and outcomes............................................................................................................... 10 2.3. General evaluation of tasks implementation by NCCD .......................................................... 45 PART III. ACTION PLAN FOR 2012 .................................................................................................... 48 3.1. Continuing to promote the inplementation of the Law on PWD ............................................. 48 3.2. Implementing the Project on supporting PWD in 2011-2020 ..................................................... 48 3.3. Improving the social awareness on the issue of the PWD ......................................................... 48 3.4. Regarding the health care for the PWD ..................................................................................... 49 3.5. Regarding education for children with disabilities .................................................................... 49 3.6. Regarding vocational training and employment ........................................................................ 50 3.7. Social protection for the PWD .................................................................................................... 50 3.8. Social access ................................................................................................................................ 50 3.9. Developing organizations of/for the PWD .................................................................................. 51 3.10. Regarding the development of the feedback system by and for the PWD ............................... 51 3.11. Regarding the organizational strengthening and organizational capacity development ........ 51 APPENDIXES: .......................................................................................................................................... 54 2 FOREWORD The year 2011 witnessed numerous significant events for the Vietnamese community of people with disabilities (PWD). It was the first year that the Law on Persons with Disabilities was executed. The Law was a comprehensive legal document realizing rights of the PWD and ensuring a bright future for the PWD. The first Congress by the Viet Nam Federation on Disabilities (VFD) was held in 2011, which was a crucial mark for the development of Vietnamese the PWD movement. Various programs and projects on assisting PWD had been deployed. For example, “The community-based project on social assistance and rehabilitation for the mentally ill and the mental-disordered persons in 2011-2020” was approved by the Prime Minister in July, 2011; ‘The project on assisting the PWD in 2012-2020’ was submitted by the Minister of Labour, Invalids and Social Affairs (MOLISA) to the Prime Minister for approval. 2011 was also a remarkable year for NCCD. Decision No. 820/QD-LDTBXH on strengthening and renaming of NCCD was signed by the Minister of Labour, Invalids and Social Affairs on July 22nd 2011, which marked the development and also the confirmation of NCCD’s role as a Vietnamese focal point that coordinates support activities for the PWD, which receives and gives feedback, exchanges and informs International agencies, the United Nations (UN) and the Asia-Pacific region about PWD, as well as makes significant contributions to the handling of international, regional and domestic issues of disabilities and PWD. Over the past year, NCCD has found that the support activities for Vietnamese PWD have experienced positive developments towards the synchronization, professionalization and resource concentration which have been aimed at meeting more strategic needs of the PWD in order to achieve the objectives of social integration by the PWD, equality and development for everyone as well as the PWD’s self-reliance. The NCCD’s 2011 annual report summarized the support activities which had been deployed during the year for the PWD; evaluated the achievements, shortcomings, reasons, experience lessons and orientations for the activities in 2012. The report was built on the basis of synthesizing materials, documents, events, conferences, NCCD’s activities and outcome reports by ministries, sectors, agencies, relevant organizations and localities; consultancy findings of several ministries, sectors, associations, organizations of the PWD and for the PWD on the support activities for the PWD in 2011. 3 During the building process of the report, NCCD received the support and opinion contributions from the ministries, sectors, relevant agencies, organizations of and for the PWD, Vietnam Assistance for the Handicapped (VNAH), the United States Agency for International Development (USAID) and experts in the field of PWD assistance. NCCD would like to express its sincere thanks for valuable contributions by agencies, organizations and individuals in the report building process and would like to introduce the ‘2011Annual Report’ by the Department of Coordinating support activities for the PWD-NCCD. Hanoi, March 2012 Head of NCCD Deputy Minister of Labour, Invalids and Social Affairs Nguyen Trong Dam 4 PART I. AN INTRODUCTION TO NCCD 1.1. The strategic vision of NCCD The issue of disabilities and the PWD have become a global interest. According to the World Report on the disabilities situation by the World Health Organization (WHO) and the World Bank (WB) released in June 2011, nearly one fifth of the world’s estimated population live with disabilities, and they have to suffer from considerable difficulties when integrating into the social life due to the discrimination; and the undersupply of health care -rehabilitation services; inability to get access to means of transportation, public works as well as information technologies and communications. As a result, the PWD are prone to worse health, worse study performance and fewer opportunities for economic activity participation, higher poverty rate and insufficient basic right insurance and equality compared with other communities in the society. In Viet Nam, serious effects of the long-lasting national protection wars, natural disasters and floods, as well as development risks, made the number of the PWD relatively high out of the total population. The 2009 General Population and Housing Census showed that there was about 6.7 millions PWD; it was estimated that 1 out of 4 households had to assist the PWD; and there was 1.2-1.3 millions children with disabilities in Viet Nam. Disabilities are closely associated with employment and hunger problems in Viet Nam. The PWD have met numerous difficulties when accessing the labour market due to their disabilities, low qualifications and inequality in fully accessing basic social resources such as education, health care, and finance. Therefore, the majority of PWD and families with PWD in Viet Nam have suffered from poverty without stable income and as a result, have to heavily depend on the State’s and the community’s assistance. Over the past years, with its role as the leading, checking and supervising agency of the building and implementing of the action plans related to the implementation of the policies, programs and projects of assisting the PWD in Viet Nam, NCCD has made decisions on its strategic vision towards a society without any barriers to the PWD; a society in which the PWD enjoy the equality in participating in studying, working, entertaining and social activities as well as the equal development, community integration and contribution to the common course for the stable national development and the rights for the PWD community all over the world. 5 1.2 The establishment and development process At the end of the twentieth century, many movements for the PWD were initiated by the UN which received international support, consensus and participation commitment from various countries in the world for the rights of the PWD towards a society without any barriers to the PWD and for their stable social development. Currently, responding to the movements by the UN, numerous action programs for the regional PWD have also been initiated by the Economic and Social Commission for Asia and the Pacific (UNESCAP) in Asia and the Pacific region. “Biwako Millennium Framework” (BMF) is a typical example. Viet Nam is one of the countries in Asia and the Pacific region which has a
Load more

Recommended publications
  • Doing Business in (Insert Country Name Here)
    DOING BUSINESS IN VIETNAM Country Commercial Guide 2015 Prepared by U.S. Commercial Service and U.S. Embassy in Vietnam June 2015 International Copyright ©2015 U.S. Commercial Service and U.S. Department of State All rights reserved outside the United States of America. Table of Contents This report contains numerous hyperlinks. Click on any blue text in this document in order to navigate within the document or be directed to a related external web link. Chapter 1: Doing Business in Vietnam……………………………………………………. 4 Market Overview ……………………………………………………….………………………. 4 Market Challenges ……………………………………………………………………….……. 6 Market Opportunities ………………………………………………………………….………. 7 Market Entry Strategy …………………………………………………………………………. 7 Chapter 2: Political and Economic Environment…………..……………………….…… 9 Chapter 3: Selling U.S. Products and Services…………………………………………. 10 Using an Agent or Distributor ………………………………………………………………... 10 Establishing an Office ……………………………………………………………..…………. 11 Franchising …………………………………………………………………...…..……….…... 13 Direct Marketing ……………………………………………………………….……….……... 13 Joint Ventures/Licensing ………………………………………………………..…….……… 14 Selling to the Government …………………………………………………………...………. 14 Distribution and Sales Channels ……………………………………………………..……... 15 Selling Factors/Techniques …………………………………………………………..……… 17 Electronic Commerce …………………………………………………………………...……. 18 Trade Promotion and Advertising ……………………………………………………...……. 19 Pricing ………………………………………………………………………………………….. 20 Sales Service/Customer Support ……………………………………………………..…….. 21 Protecting
    [Show full text]
  • Overseas Environmental Measures of Japanese Companies(Vietnam )
    Chapter 1 Overview of Environmental Issues and Environmental Conservation Practices in Vietnam This chapter is divided into seven sections that provide basic information necessary for Japanese companies to implement effective environmental measures in Vietnam. Section 1 presents the outline of Vietnam and discusses its relations with Japan and Japanese companies, and Section 2 gives information about environmental problems in the country as they exist now. Section 3 explains the country's environmental policy, legislation, administrative structure, and other related matters. Sections 4 through 6 provide information about the scheme and content of the country's specific environmental regulations designed to deal with water pollution, air pollution, and industrial waste, which are the country's principal environmental challenges and at the same time the problems against which Japanese companies are required to take countermeasures. Finally, Section 7 describes the process of environmental impact assessment required to be performed prior to building industrial plants or other facilities. In addition, Appendix 1 in the references at the end of this report carries the whole text of the Law on Environmental Protection, which was put into effect in January 1994 and constitutes the basis for Vietnam's environmental policy. Appendices 2 through 4 contain excerpts of three pieces of environmental legislation that have a lot to do with Japanese companies doing business in Vietnam. 1 Section 1 Vietnam and Japanese Companies 3 Chapter 1 – Section 1 1. Increasingly Closer Japan-Vietnam Relations Centering in Economy The Socialist Republic of Vietnam (hereinafter called Vietnam), located in the eastern part of the Indochina, has a population of 77 million, the second largest in Southeast Asia after Indonesia.
    [Show full text]
  • Vietnam Guide.Pdf
    Contents 1. Overview of Vietnam P. 3 – 10 2. Legal Environment and Competition Law P. 11 – 21 3. Taxation, Transfer Pricing, Banking and Currency Control P. 22 – 33 4. Labour, Compensation Rule and Labour Supply Situation P. 34 – 47 5. Research and Development Environment P. 48 – 58 6. Supply Chain Environment P. 59 – 66 7. Infrastructure P. 67– 75 8. Types of Industries Encouraged by the Local Government P. 76 – 80 9. Key Government Incentives P. 81 – 87 10. Environmental Requirements P. 88 - 111 Disclaimer This material is prepared and intended for general information and reference purposes only. It does not cover exhaustively the subject it treats, but is intended to answer some of the important broad questions that may arise. When specific issues arise in practice, it will often be necessary to consider the relevant laws and regulations, and to obtain appropriate professional advice. The information contained here is current at the date of publishing and may change over time, and no representation, expressed or implied, is made as to its accuracy, completeness or correctness. Hong Kong Productivity Council (“HKPC”), the Government of the Hong Kong Special Administrative Region, the publishers and authors are not responsible for the result of any actions which are undertaken based on information contained within this material, nor for any errors in, or omissions from, this material. In no event shall HKPC, or its council members, directors, employees or agents, be liable to you or anyone else for any decision made or action taken in reliance on this material for any business losses, including without limitation loss of or damage to profits, income, revenues, use, production, anticipated savings, businesses, contracts, commercial opportunities or goodwill as well as any consequential, special or similar damages sustained.
    [Show full text]
  • Trade and Sustainable Development in Vietnam
    Trade and Sustainable Development in Vietnam IISD is producing this paper as part of its capacity building program for developing countries on the issues of trade and sustainable development – the Trade Knowledge Network Project. This work was carried out with the aid of a grant from the International Development Research Centre, Ottawa, Canada. The full version of this research, and the work of other members of the Trade Knowledge Network, is available on IISDnet at http://iisd.ca/tkn/default.htm. The Knowledge Networks Project aims to build capacity in developing countries to address the issues of trade and sustainable development. It consists of three main areas of work: domestic-level research and workshops on the linkages between trade and sustainable development at the local and international levels; additional research on cross-cutting themes of interest to developing country policy-makers; and the linking of developing country research institutions in a trade and sustainable development knowledge network. For more information on the Trade Knowledge Network Project, see http://iisd.ca/tkn/default.htm, or contact IISD at [email protected]. IISD contributes to sustainable development by advancing policy recommendations on international trade and investment, economic instruments, climate change, measurement and indicators, and natural resource management. Using Internet communications, we report on international negotiations and broker knowledge gained through collaborative projects with global partners, resulting in more rigorous research, capacity building in developing countries and better dialogue between North and South. IISD’s vision is better living for all -- sustainably; its mission is to champion innovation, enabling societies to live sustainably.
    [Show full text]
  • 2020 Tobacco Industry Interference Index
    VIETNAM 2020 TOBACCO INDUSTRY INTERFERENCE INDEX Background and Introduction Vietnam is one of the few countries with the highest rates of adult male smoking (45%). Annually, more than 40,000 deaths from tobacco-related diseases and the number will increase to 70,000 cases per year in 2030 if Vietnam fails to implement strong and effective tobacco control measures.1 The dominant component of the tobacco industry (TI) in Vietnam is state-owned. It belongs to the central government, Ministry of Finance and the communist party. The world’s three biggest transnational tobacco companies have invested and operate in Vietnam through a joint venture and partnership with local companies in production and distribution of their tobacco products. These include: British American Tobacco (BAT), Phillip Morris International (PMI) and Japan Tobacco International (JTI). Overall, Vietnam National Tobacco Corporation (VINATABA) dominates the cigarette market share with 60.5%, followed by BAT Vietnam (23%), Imperial Tobacco (8%), PMI (3.5%), JTI and all other companies have a combined share of 5% in 2018 (Figure 1).2 Vietnam has made much progress in implementing tobacco control measures according to the WHO Framework Convention on Tobacco Control (FCTC) and in reducing smoking prevalence. However, tobacco industry interference is a problem that challenges and impedes the progress of strengthening of policies to protect public health. This TI Interference IndeX is a civil society report assessing the implementation of FCTC Article 5.3 on the protection of public health policies with respect to tobacco control from commercial and other vested interests of the tobacco industry and its guideline in Vietnam.
    [Show full text]
  • Study on Strengthening Food Standards and the Certification System in the Socialist Republic of Vietnam
    Study on Strengthening Food Standards and The Certification System in the Socialist Republic of Vietnam Study Report February 2006 Engineering and Consulting Firms Association, Japan Overseas Merchandise Inspection Co., Ltd. Study on Strengthening Food Standards and the Certification System in the Socialist Republic of Vietnam Executive Summary 1 1． Introduction ・・・・・・・・・・・・・・・・・・・・・・・・・・・ 7 1.1 Background and Objectives ・・・・・・・・・・・・・・・・・ 7 1.2 Scope of Work ・・・・・・・・・・・・・・・・・・・・・・・ 11 1.3 Study Area in Vietnam ・・・・・・・・・・・・・・・・・・・・ 12 1.4 Study Schedule ・・・・・・・・・・・・・・・・・・・・・・・ 12 1.5 Study Team Participants ・・・・・・・・・・・・・・・・・・・・ 12 2． Overview of Vietnam ・・・・・・・・・・・・・・・・・・・・・・・ 13 3． Present situation in the food and agricultural sector in Vietnam ・・・・・ 15 3.1 Food sector in Vietnam ・・・・・・・・・・・・・・・・・・・・ 15 3.2 Food products in Vietnam ・・・・・・・・・・・・・・・・・・・・ 16 3.3 Some constraints on the food sector in Vietnam ・・・・・・・・・・・ 17 3.4 Food safety management system in Vietnam and related regulations and laws ・・・・・・・・・・・・・・・・・・・・・ 18 3.5 Food safety standards and organization ・・・・・・・・・・・・ 19 3.6 Accreditation and certification system food in Vietnam ・・・ 21 3.7 Agricultural systems in Vietnam ・・・・・・・・・・・・・・・・ 23 3.8 Constraints in agricultural sector in Vietnam ・・・・・・・・・・ 23 3.9 Recent efforts in Vietnam ・・・・・・・・・・・・・・・・・・・ 26 3.10 Good Agricultural Practice (GAP) System in Vietnam ・・・・・ 27 4． Food Standards and Certification Systems in Asian countries ・・・・ 29 < Case study 1: Thailand > 4.1 Overview of present situation on food safety in Thailand
    [Show full text]
  • National Implementation Plan for Stockholm Convention on Persistent Organic Pollutants
    NATIONAL IMPLEMENTATION PLAN FOR STOCKHOLM CONVENTION ON PERSISTENT ORGANIC POLLUTANTS HANOI, 2017 ABBREVIATIONS AFTA ASEAN Free Trade Area APEC Asia-Pacific Economic Cooperation APC Air pollution control ASEM Asia-Europe Meeting BAT/BEP Best Available Techniques/ Best Environmental Practices BOF Basic oxygen furnace DDT [1,1,1-trichloro-2,2-bis (4-chlorophenyl) ethane] DBDE Decabromodiphenyl ether DOIT Department of Industry and Trade DONRE Department of Natural Resources and Environment EAF Electric Arc Furnace EEE Electrical and Electronic Equipment EVN Vietnam Electricity FDI Foreign Direct Investment GDP Gross Domestic Product GEF Global Environment Facility GHG Greenhouse Gas HBB Hexabromobiphenyl HBCD Hexabromocyclododecane HCB Hexachlorobenzene HCBD Hexachlorobutadiene MARD Ministry of Agriculture and Rural Development MEA Multilateral Environmental Agreement MIC Ministry of Information and Communication MOC Ministry of Construction MOF Ministry of Finance MOH Ministry of Health MOD Ministry of Defense MOIT Ministry of Industry and Trade MOLISA Ministry of Labor, Invalid and Social Affairs MONRE Ministry of Natural Resources and Environment MOST Ministry of Science and Technology MOT Ministry of Transport MPI Ministry of Planning and Investment MPS Ministry of Public Security OCP Organochlorine Pesticide PBDEs Polybrominated diphenyl ethers PCA Framework agreement on comprehensive partnership and cooperation PCBs Polychlorinated biphenyls ii PCD Pollution Control Department PCDDs Polychlorinated dibenzo-p-dioxins PCDFs Polychlorinated
    [Show full text]
  • Eurocham Healthcare Forum 122 A
    OVERVIEW TABLE OF CONTENTS TABLE OF CONTENTS INTRODUCTORY REMARKS Page About EuroCham ii Message from the Co-Chairmen iii Message from the EU Ambassador iv Message from Business Associations v Overview of EuroCham Advocacy Services ix SEA IPR SME Helpdesk x EU-Vietnam Business Network xii User's Guide 13 Disclaimer 14 OVERVIEW 15 Contextual introduction 16 Executive Summary 21 PART 1: CROSS-SECTORAL ISSUES 39 1. EVFTA 40 2. Energy and Electricity 44 3. Green Growth 51 4. Human Resources and Training 61 5. Intellectual Property Rights 71 6. Judicial and Arbitral Recourse 80 7. Mediation 85 8. Mergers and Acquisitions 91 9. Public Private Partnerships 98 10. Taxation 106 11. Transportation and Logistics 112 PART 2: SECTORAL ISSUES 121 12. EuroCham Healthcare Forum 122 a. International Quality Generics 126 b. Medical Devices and Diagnostics 135 c. Pharmaceuticals 141 13. Food, Agri and Aqua Business 147 14. CropLife Vietnam 156 15. Information and Communication Technology 164 16. Mobility a. Automotive 171 b. Motorcycle 184 17. Nutrition and Milk Formula Products 189 18. Real Estate 192 19. Tourism and Hospitality 201 20. Wine and Spirits 211 LIST OF TABLES AND FIGURES 220 LIST OF ABBREVIATIONS AND ACRONYMS 221 ACKNOWLEDGEMENTS 225 Publication Licence: Produced by: www.shumedia.com.vn WHITEBOOK 2019 | TRADE & INVESTMENT ISSUES AND RECOMMENDATIONS | i ABOUT EUROCHAM ABOUT EUROCHAM ABOUT EUROCHAM Since its establishment with just 60 members in 1998, the European Chamber of Commerce in Vietnam (EuroCham) has grown to represent over 1,000 European businesses, counting among its members some of the world’s leading enterprises. With offices in both Hanoi and Ho Chi Minh City, and Chapters in the Central, Northeastern and Southeastern regions of Vietnam, EuroCham’s mission is to represent the business interests of our members in Vietnam and to improve the business environment in the country for the benefit of all.
    [Show full text]
  • Download Doing Business in Vietnam
    1. QuickIntroduction Facts about Vietnam Doing Business in Vietnam do Doing Business in Vietnam 1 Doing Business in Vietnam LEVEL 2, SOMERSET CHANCELLOR COURT, 21 - 23 NGUYEN THI MINH KHAI STREET, DISTRICT 1, HO CHI MINH CITY, VIETNAM T: +84 28 38224539 | F: +84 28 38224239 | W: ACSVLEGAL.COM Doing Business in Vietnam TABLE OF CONTENTS Introduction .......................................................................................................................................................................... 2 1. Quick Facts about Vietnam ............................................................................................................................................. 4 .... Geography ................................................................................................................................................................... 4 .... National Assembly and Government .......................................................................................................................... 4 .... Economy ...................................................................................................................................................................... 5 .... Trade, Import and Export ............................................................................................................................................ 6 .... Trade Organisations and Free Trade Agreements ...................................................................................................... 6 .... Population
    [Show full text]
  • Vietnam Commercial Guide
    Vietnam Table of Contents Doing Business in Vietnam __________________________ 8 Market Overview __________________________________ 8 Market Challenges _________________________________ 10 Market Opportunities _______________________________ 11 Market Entry Strategy _______________________________ 12 Political Environment _____________________________ 13 Political Environment _______________________________ 13 Selling US Products & Services ________________________14 Using an Agent to Sell US Products and Services ________________ 14 Establishing an Office _______________________________ 15 Franchising _____________________________________ 18 Direct Marketing __________________________________ 18 Joint Ventures/Licensing _____________________________ 19 Selling to the Government _____________________________ 19 Distribution & Sales Channels___________________________ 21 Express Delivery __________________________________ 23 Selling Factors & Techniques ___________________________ 23 eCommerce _____________________________________ 25 Overview__________________________________________25 Current Market Trends _________________________________ 26 Domestic eCommerce (B2C) ______________________________ 26 Cross-Border eCommerce ________________________________ 27 B2B eCommerce ______________________________________ 27 eCommerce Services ___________________________________ 27 eCommerce Intellectual Property Rights ________________________28 Procedures in handling of administrative violations in e-commerce: ________28 Popular eCommerce Sites
    [Show full text]
  • Motivating a Conflicted Environmental State
    1 2 3 4 MOTIVATING A CONFLICTED 5 6 7 ENVIRONMENTAL STATE: 8 9 COMMUNITY-DRIVEN 10111 11 REGULATION IN VIETNAM 12 13 14 15 Dara O’Rourke 16 17 18 19 Without the support of the public, even the easiest task cannot be accomplished. 20111 With the support of the public, even the hardest task can be fulfilled. 21 22 Vietnamese Communist Party slogan 23 24 INTRODUCTION 25 26 27 The Vietnamese government, like many countries, faces significant conflicts 28 between developmental goals and environmental protection. Although the 29 government has proclaimed a commitment to protecting the country’s ecosys- 30111 tems, workers, and urban environments, and has recently created national 31 environmental institutions and provincial enforcement agencies, Vietnam 32 continues to experience problems in the implementation of its environmental 33 laws. A lack of funds, trained personnel, and political influence severely 34 constrain the effectiveness of state environmental agencies. More importantly, 35 contradictions and conflicts within the state – between developmentalist and 36 environmental concerns – create disincentives for enforcement of environmental 37 regulations. 38 39 40111 The Environmental State Under Pressure, Volume 10, pages 221–244. Copyright © 2002 by Elsevier Science Ltd. All rights of reproduction in any form reserved. ISBN: 0-7623-0854-0 221 222 DARA O’ROURKE 1 While certainly common in developing countries (and many industrialized 2 countries as well), these conflicts are particularly stark in Vietnam. Vietnam 3 appears to combine the worst of both Soviet-bloc environmental callousness with 4 East Asian development-at-all-costs. Beginning from a base of 1950s-vintage 5 highly polluting heavy industry, adding the recent expansion of export-oriented 6 light industry, and acknowledging the state’s limited capacity for environmental 7 8 regulation, the country seems destined for rapid urban and environmental 9 degradation.
    [Show full text]
  • Accounting Standards 25
    REPORT ON THE OBSERVANCE Public Disclosure Authorized OF STANDARDS AND CODES ROSC Public Disclosure Authorized ROSC Public Disclosure Authorized ROSC Public Disclosure Authorized ACCOUNTING AND AUDITING MODULE Vietnam, 2016 REPORT ON THE OBSERVANCE OF STANDARDS AND CODES (ROSC)ROSC ACCOUNTING AND AUDITING MODULE Vietnam, 2016 ROSC ROSC HONG DUC PUBLISHING HOUSE TABLE OF CONTENT ACRONYMS AND ABBREVIATIONS 3 PREFACE 4 EXECUTIVE SUMMARY 6 I. INTRODUCTION 13 II. DEMAND FOR AND PERCEPTIONS OF THE QUALITY OF FINANCIAL REPORTING AND AUDIT 19 III. STATUTORY FRAMEWORK 22 IV. ACCOUNTING STANDARDS 25 V. AUDITING STANDARDS 32 VI. STATUTORY REPORTING AND AUDITING REQUIREMENTS 36 VII. PUBLIC OVERSIGHT, MONITORING AND ENFORCEMENT 41 VIII. PROFESSIONAL ACCOUNTANCY ORGANIZATIONS (PAOs) 47 IX. PROFESSIONAL QUALIFICATION REQUIREMENTS 51 X. ACCOUNTING EDUCATION 55 APPENDIX I – FINANCIAL REPORTING IN THE FINANCIAL SECTOR 61 APPENDIX II – FINANCIAL REPORTING IN THE SOE SECTOR 68 APPENDIX III – NON-COMPLIANCE WITH NATIONAL ACCOUNTING STANDARDS (VAS) 71 APPENDIX IV – LAW REFERENCES 75 APPENDIX V – GOVERNMENT MULTI TASK FORCE 79 ACRONYMS AND ABBREVIATIONS AAPD Accounting and Auditing Policy Department MDG Millennium Development Goals ACCA Association of Chartered Certified MOET Ministry of Education and Training Accountants MOF Ministry of Finance AFA Asian Federation of Accountants MRA Mutual Recognition Agreement ASEAN Association of Southeast Asian Nations NPL Non-performing Loan BCP Basel Core Principle PAO Professional Accountancy Organization CAPA Confederation
    [Show full text]