The article aims to develop a model for efficiency evaluation of a socially responsible enterprise. It is established that social responsibility is now effectively implemented at enterprises to increase their competitiveness level, ensure the efficiency of business processes and improve the quality of prod-ucts or services. A model for efficiency evaluation of a socially responsible enterprise is proposed. An expert evaluation was conducted, which consisted of importance evaluation of the stakeholders’ inquiries and efficiency evaluation of socially responsible activities is conducted by the business en-tity. It is proposed to calculate the stakeholders’ interests’ priority level by using the document “The stakeholders' interests’ priority level evaluation”, which allows obtaining full compliance with GRI and ISO 26000 standards. It is established that it is obligatory to adjust the weight part of the enter-prise calculated efficiency indicator, given by experts, to their priority level. It was also found that the activity of the enterprise was inefficient.

Based on the context of Thanh Hoa province, the research proposes the model of policy related factors from the action of government (at all level) influencing on the survival and the development of SMEs. The research was conducted by collecting data from 512 SMEs in Thanh Hoa province. The results indicate that tax supporting policy and the preferential policies of the bank were crucial factors affecting the development of enterprises during the Covid 19 pandemic, directly. Other factors included insurance policy, capital support packages of Government, the act of public administration and the role of professional association which were considered as important elements affecting the enterprise’s development. Based on the results, the study proposes policy implication in order to support SMEs overcome difficulties during the coronavirus pandemic.

According to the Ministry of Finance's roadmap for applying IFRS in Vietnam, listed enterprises on the stock market and state-owned enterprises holding the dominant power are the first group of enterprises to alter the preparation of financial statements according to Vietnamese Accounting Standards (VAS) to the application of International Financial Reporting Standards (IFRS). The voluntary application period is from 2022 to 2025 and the period after 2025 will be the mandatory one. This study was conducted to determine the factors affecting the transition from preparing financial statements following VAS to IFRS for this group of enterprises. The study involved surveying managers and chief accountants at 120 enterprises belonging to the group of companies listed on the stock market, state-owned enterprises holding the dominant power, with the adoption of a regression analysis method. The research results show that five factors are affecting the transition of financial reporting from VAS to IFRS in this group of enterprises, with the order of influence being ranked from high to low, respectively as (i) Size and operation characteristics of the enterprise; (ii) Competence of accountants; (iii) Viewpoints of the enterprise administrators; (iv) Applied accounting regime, and (v) Enterprise owners. On that basis, the study proposes some recommendations for the transition from preparing financial statements according to VAS to IFRS for enterprises to meet the Ministry of Finance's roadmap for IFRS application.

With the complicated Covid-19 epidemic currently affecting many countries, there is an important position and role for social media marketing not only in attracting investment capital of countries but also in other fields, since it is a good way for people to connect and circulate work. This study aims to analyze the factors affecting the attraction of investment capital to Vietnam's industrial parks, focusing on considering social media marketing factors. The study's data comes from a survey of 256 enterprises operating in Vietnam (Including both active firms and enterprises in the group of potential investors with industrial parks). The data were analyzed using factor analysis and multivariate regression. The results of the study show that social media marketing had a positive effect on attracting investment capital into industrial parks of Vietnam (Standardized Coefficients = 0.329); besides, there are also positive effects of other factors such as human resources, industrial park infrastructure, local policies with varying degrees of influence. Based on those factors, the author offers recommendations regarding attracting investment capital to industrial parks actively.