|
4. Advanced Principles of Finance and Banking |
3 |
|
This subject equips learners with advanced knowledge about finance and banking. Specifically, the subject will focus on the following contents: the behavioral theory of interest rates and the structure of interest rates; banking and administration of financial institutions; sustainable portfolio management; financial crisis; regulations/regulation of the financial sector; Monetary policy and fiscal policy. |
|
5. Circular Economy and Sustainable Development |
3 |
|
The course will cover the core principles of a circular economy and sustainable develoment. The course aims to provide students with a rich understanding of the merits and challenges of transitioning from linear economy to a more resource-efficient and circular economy for sustainable develoment. Drawing from multiple disciplines, including engineering, management, econmy and sustainability sciences, students gain knowledge of the core and fundamental principles of the circular economy and development sustainability as well as is also provided circular economic models being applied on the world. Besides, it will focus on real-world applications, testing the feasibility of circular systems and analyzing their design so that students synthesize and apply the knowledge gained. |
|
6. Analysis of tax policy |
3 |
|
This module focuses on researching in-depth issues in the field of tax policy analysis such as: personal income tax analysis; corporate income tax analysis; analysis of indirect taxes and partial and total market balance; assess the impact of efficient taxation, optimal taxation and tax fairness; taxes and capital structure; and taxes and transfer pricing. |
|
7. Advanced Public Finance |
3 |
|
This subject equips learners with advanced knowledge about public finance. Specifically, the course will focus on theoretical models and tools used by the government to intervene in the economy including: distribution and efficiency, external theory; public expenditure and public goods, benefit and cost analysis, public selection, fiscal decentralization. |
|
8. Data Analysis for Effective Decision Making (include: Revenue Forecasting) |
3 |
|
This course will explore current environmental challenges and opportunities facing firms. It will provide students an overview of the relation between doing business and environmental sustainability. It aims firstly to give students a look at main drives of environmental changes, secondly to the shifting roles of government and non-government agencies, and lastly to the business responsibilities as well as opportunities. The course focuses on lifting the skill sets of students in three groups: the knowledge of the intersection of environmental sustainability and business, strategic planning, and critical-thinking skills. Critical thinking is the foundational skill for strategic planning, and strategic planning is the lens through which we will study business and environmental sustainability. |
|
9. Financial administration and public budgeting |
3 |
|
The course is designed to provide an advanced framework for fiscal management and budgeting. The module first guides and analyzes the federal institutional model, the budget process, the budget cycle, and the budget structure. The module then outlines and analyzes federal funds, federal budget deficits, state budgets, and debt limits on the basis of real-world problems in a particular country. This helps students enable to critique, evaluate and solve situations from an independent and professional point of view. Next, the module analyzes the changes over time in budgeting methods, expenditure management and control, and budget reform, focusing on practical analysis of the application of budgeting methods, results-based budgeting, performance budgeting, and assessment of transparency and predictability of medium-term budget. In addition, the module analyzes the specific revenue of the local government, the autonomy and support from the superior government in the fields of education, health care, and social security. Finally, the module also addresses the issues of budget reporting and accountability. |
|
10. Advanced Non - Profit Financial Management |
3 |
|
|
|
11. Advanced eGoverment |
3 |
|
E-Government is the application of information technology to government activities, provision of public services, and performance of government activities on information technology and telecommunications platforms. With the potential of computer networks, including intranets and global networks, e-government will change a number of modes and structures of state agencies to create more opportunities for people to have can interact directly with government as government can provide services directly to its own people. The overall goal is to strengthen the government's capacity, improve the efficiency of government governance, bring convenience to the people, increase publicity and transparency, and reduce government spending. The course is designed with the goal of equipping knowledge related to the implementation of e-government in organizations. In addition to the knowledge of the subject, participants are trained in skills related to self-research, thinking, analysis and decision-making capacity in choosing solutions. In the opening chapter, Overview of the state apparatus and e-government, participants are equipped with the concepts of the state apparatus, the e-government model and the challenges as well as requirements for e-government solutions. To learn about reality, participants will discuss the National Digital Transformation Program under Decision 749/QD-TTg. Next, participants are equipped with basic knowledge of technology related to Technology and framework architectural of E-Government and discussion the topic of E-Government Development in the context of the 4.0 revolution. In the chapter on Information System in e-government, participants will be equipped with knowledge of information, understanding information systems in management and E-government Applications at international or local level in the next chapter. Participaints will conduct research and discuss two related topics, which are: (1) Understanding the role of data when implementing e-Government and (2) Developing e-Government in the Finance/Customs sector. In order to successfully implement e-government, in chapter The factors determining the success of e-government, will discuss about resource factors in general, social factors, ethics, law along with electronic and telecom factors information and discuss the role of human resources in the development of e-Government. To exploit e-government services, participants are equipped with knowledge of the e-government's operating model and discuss the application of e-Government in the fields such as healthcare, education, and transportation. In the final chapter, Building and implementing e-government, participants will learn about the road map for the development and administration of e-government projects, the situation of e-government development in the world and in Vietnam. |
|
12. Performance management in public sector |
3 |
|
The module introduces students to in-depth knowledge of performance measurement and management in the public sector, goal analysis in performance-based budgeting, and budget management to achieve sustainability and effectiveness in public administration. Thematic content emphasizes the practical application of performance-based budgeting and performance measures through studying the situations of OECD and other developing countries. In addition, students have access to non-parametric benchmarking methods (using Stata/Excel or R software) to assess productivity and efficiency applied to the fields of health, education, and public administration. |
|
13. Sustainable Finance |
3 |
|
The transformation towards a sustainable future requires a financial system that is aligned with sustainable development. As crucial factors in the financial system, businesses and policymakers are increasingly integrating environmental and social (E&S) sustainability considerations into their decisions on finance and investment as well as financial policies. Sustainable financial practices are not only trending, but becoming the new standard of both the public and private sectors as the implementation of operational objectives is increasingly affected by resource constraints and climate change. This academic-based but practice-oriented course enables students and professionals to build a solid understanding of the nexus between finance and sustainability, covers diverse aspects of sustainable investement and provides tools to assess risk and financial performance when environmental and social factors are integrated. |
|
- Elective: select 3 out of 4 |
6 |
|
|
|
14. Fiscal decentralization and local government finance |
2 |
|
The subject focuses on policy and governance options to effectively empower local governments to improve public goods supply, economic governance and citizen participation. Specifically, the subject will discuss the role of urban and rural governments in providing public goods and services to residents with local differences. Theoretical and practical aspects of fiscal decentralization, with detailed analysis of four basic contents of the rationality of local-central expenditures, revenue diversification, design of financial transfers intergovernmental borrowing, local government borrowing, and implementation of decentralized reforms to improve. In addition, the course also presents methods of setting up, operating and managing local budgets, and discusses funding policies for education, infrastructure development, poverty reduction, etc. |
|
15. Advanced Tax compliance risk management |
2 |
|
To improve the efficiency and effectiveness of the operations, tax authorities in many countries have given considerable attention to the development of compliance risk management practices. This course is designed to analyse the tax compliance risks and provide a framework for the application of modern compliance risk management principles to mitigate the tax risks in generally. It identifies and discusses the general principles found in both the taxpayers’ compliance behaviours and the way in which taxation jurisdictions’ treatment strategies to deal with the tax behaviour of taxpayers. The course has six chapters. Chapter 1 presents the overview of tax administration. Chapter 2 introduces the overall of risk-based tax administration. Chapter 3 focuses on the compliance risk management process. Chapter 4 identifies the tax aspects of base erosion-profit shifting and anti-BEPS. Chapter 5 analyses tax compliance risk management. Chapter 6 discusses the company’s strategies of tax planning and avoidance. |
|
16. Advanced International taxation |
2 |
|
The module provides an overview and in-depth knowledge of important elements in the tax system related to international transactions (investments, assets, people). Framework of international tax rules, basis for determining tax jurisdiction; Method of taxation of non-resident personal income and foreign income of resident residents; The operation of Double Taxation Agreements and international anti-tax avoidance clauses are also discussed in the course content. |
|
17. Real estate management and advanced property tax |
2 |
|
This module focuses on analyzing issues of land management and property tax in both terms of policy design and management mechanisms, theoretical models of land management and property tax combined with analysis of current property tax and land management policies in Vietnam and countries around the world. Thereby, the causes of the difference between the theory and practice of property tax as well as the principles of tax reform are also discussed in the course content. |
