The primary purpose of the paper is to investigate the role of Internet banking, the current state of Internet banking at commercial banks in Viet Nam and several banks on the world. Besides, this paper also reviews several studies on Internet banking in Viet Nam and countries on the world. This research result shows the important role of Internet banking to both customers and commercial banks in Viet Nam. Moreover; it points out a number of problems in developing Internet banking at commercial banks in Viet Nam Finally, the paper provide some suggestions to Vietnamese commercial banks for the development of internet banking services.

In recent years, the fight against transfer pricing in Vietnam bas achieved certain success. However, in the contexxt of international economic integration, deeper and wider, the transfer pricing for the purpose of tax avoidance was fairly popular form to take advantage of the difference in the rates of corporate income tax between counties to implement the transfer of profit ( or loss transfer) reciprocal. This article will focus on transfer pricing analysis through profit split method based on the right to dispose of the market price of multinational companies in the business transactions between a company and its subssidiary. Recommendations to limit the transfer pricing are also included in this paper.

The study aims to determine the factors that influence the intention to business start-up of students in business administration at the university/ college in Can Tho city. Research data was collected from 400 students of Business Administration at the university/college in Can Tho city. The cronbach alpha test, exploratory factor analysis (EFA) and linear regression analysis were used in the study. Research results indicated that there are four factors affecting intention passion, business readiness, subjective norms, eaducation. In particular, factors business administration students.

Point of view is the central concept of modern narrative studies, The present article is the first paper to employ this concept in analysing a multidimensional view in Truyen Kieu which combines the perspective of worldview, the perspective of genre (poetry and novel), the perspective of individuality, the perspective of secularity, the perspective of sophisticate and colloquial languages, the perspective of individualized characters, and the somatic perspective. From this innovative system of viewpoints, Nguyen Du not only continued the tradition of "văn học chữ thân" (literally: the literature of the "self") in Vietnamese literature, but also revitalized the tale of Kieu, transforming a mediocre Chinese novel into a world- renowned masterpiece.

Thirty years after a revolutionary reformation that took place in the early twentieth century, Vietnamese poetry had undergone a paradigm shift into the new literary movement. An overview of this period reflects the continuous evolvement of Vietnamese poetry to conform itself to modernization. The emergence of this process ranges from classical tradition to modernity, from regional scale to the world scale and from singular conception to multi- dimensional universe.

I have the right to destroy myself written by Kim Young- Ha is imbued with the spririt of postmodern. In this novel, the game is arisen as a special quality via the expressions, this article will decryt the messages of Kim Young- Ha.