NATIONAL ECONOMICS UNIVERSITYBTEC HND IN BUSINESS

Assignment Front Sheet

Qualification Unit Code / Unit number and title

Pearson BTEC Level 5 HND Diploma in Business (QCF)

Y/601/0546/QCF Level 5Unit 1 Business Environment

Student name NEU Student Number / BTEC Registration Number

Luu Gia Linh 10140267

Assessor name(s)

Daniel Vanhoutte

Date issued Submission deadline (for both hard copy and Turnitin)

15th September (Tuesday), 2015 10.00 am, 9th October (Friday), 2015

Assignment title Understand the organizational purposes of business(Individual Assignment no.1 of 2)

Student to indicate clearly on the Evidence (Page no) their answers against the following assessment criteria that can be found.

Learning Outcome

Learning outcome

Assessment Criteria

In this assessment you will have the opportunity to present evidence that shows you are able to:

Task no.

Evidence(Page no)

LO1

Understand the organizational purposes of businesses

1.1Identify the purposes of different types of organization 1 10

1.2Describe the extent to which an organization meets the objectives of different stakeholders

2 14

1.3Explain the responsibilities of an organization and strategies employed to meet them

3 16

Student declaration

I certify that the work submitted for this assignment is my own. I have clearly referenced any sources used in the work. I understand that false declaration is a form of malpractice.

Student signature: Date:

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In addition to the above PASS criteria, this assignment gives you the opportunity to submit evidence in order to achieve the following MERIT and DISTINCTION grades

Grade Descriptor Indicative characteristic/s Contextualisation

M1 Identify and apply strategies to find appropriate solutions

relevant theories and techniques have been applied

To achieve M1, you would have shown relevant theories and techniques been applied with the purposes of organization, stakeholder analysis and responsibilities of organization.

M2 Select/design and apply appropriate methods /techniques

a range of methods and techniques have been applied

a range of sources of information used

To achieve M2, you would have shown a range of methods and techniques have been combined with complex data and references in order to assess the performance, responsibilities, strategies of an organization and the stakeholder analysis

M3 Present and communicate appropriate findings

a range of methods of presentation have been used and technical language has been accurately used

communication has taken place in familiar and unfamiliar contexts

N/A

D1 Use critical reflection to evaluate own work and justify valid conclusion

synthesis has been used to generate and justify valid conclusions

To achieve D1, you will have shown ability to evaluate and justify own valid conclusion related to the performance, responsibilities, strategies of the organization and stakeholder analysis

D2 Take responsibility for managing and organising activities

substantial activities, projects or investigations have been planned, managed and organised

activities have been managed

the unforeseen has been accommodated

N/A

D3 Demonstrate convergent/lateral/creative thinking

ideas generated and decisions taken

receptiveness to new ideas have been demonstrated

To achieve D3, you will have demonstrated creative thinking and receptiveness to new ideas in one such areas: performance, responsibilities, strategies of organizations and stakeholder analysis

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Assignment Brief

Qualification Pearson BTEC Level 5 HND Diploma in Business (QCF)

Unit number and title Unit 1 Business EnvironmentAssessor name Daniel Vanhoutte

Date issued 15th September (Tuesday), 2015

Hand in deadline 10.00 am, 9th October (Friday), 2015

Assignment title Understand the organizational purposes of business(Individual Assignment no.1 of 2)

Case Study 1: Vinamilk has become a familiar brand to Vietnamese and international consumers after 38 years of continuous innovation and development.Vinamilk has been proving itself of strong spirit of constantly improving, innovating, seeking new directions so that the Company gets stronger and stronger.

Case Study 2: You have been appointed as Highland coffee representative in London where you are looking to open a cafereria. You have been tasked with writing a short report.

Task 1 (OC 1.1) Write a report to identify the purposes of the organization of Vinamilk: Describe the activities of Vinamilk in the respect of size, legal status and economic

level of activity. Describe vision, mission, core values, goals, and objectives. Are their objectives

SMART? Apply the BSC model to assess the performance for the organization.

Task 2 (OC 1.2) Write a report to describe the extent to which Vinamilk meets the objectives of different stakeholders:

Identify the three most important stakeholders of Vinamilk and explain who they are, their objectives, and why they are the most important.

Use the three stakeholders you have just identified, explain three conflicts of interests that might occur between them.

Task 3 (OC 1.3) You have been appointed as Highland coffee representative in London where you are looking to open a cafeteria. Therefore, you are looking to hire some local British people.

Inform your directors of the possible legal issues that you might face when hiring and paying your staffs.

Compare and contrast these issues with the situation of Vietnam. Inform your directors of the three most important laws that protect consumers buying

your services and explain the implications in meeting these obligations.

Sources of information:www.vinamilk.com.vn

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http://www.highlandscoffee.com.vn/

PRESENTATION

1. The assignment should have a cover page that includes the assignment title, assignment number, course title, module title, Lecturer/tutor name and student’s name. Attach all the pages of assignment brief/achievement summary with your report and leave them blank for official use.

2. Ensure that authenticity declaration has been signed.

3. This is an individual assignment.

4. Content sheet with a list of all headings and page numbers.

5. A fully typed up professionally presented report document. Use 11 point Arial or 12 point Times New Roman script.

6. Your assignment should be word-processed and between 2,500 to 3,000 words in length.

7. Use the Harvard/ APA referencing system.

8. Exhibits/appendices are outside this limit.

9. The assignment should contain a list of any references used in the report.

10. Submit both a hard (printed) and soft (electronic in DOCX format) copy by the deadline listed above. The soft copy should be submitted to Turnitin and the subject for your submission must include your student ID and your name (or group name).

NOTES TO STUDENTS FOR SUBMISSION Check carefully the submission date and the instructions given with the assignment.

Late assignments will not be accepted.

Ensure that you give yourself enough time to complete the assignment by the due date.

Do not leave things such as printing to the last minute – excuses of this nature will not be accepted for failure to hand-in the work on time.

You must take responsibility for managing your own time effectively.

If you are unable to hand in your assignment on time and have valid reasons such as illness, you may apply (in writing) for an extension.

Failure to achieve a PASS grade will results in a REFERRAL grade being given.

Take great care that if you use other people’s work or ideas in your assignment, you properly reference them in your text and any bibliography.

NOTE: If you are caught plagiarizing, the University policies and procedures will apply.

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Achievement SummaryQualification Pearson BTEC Level 5 HND Diploma

in Business (QCF)Assessor name Daniel Vanhoutte

Unit Number and title Unit 1 Business Environment Student name

Evidence checklist Summary of evidence required by student Evidence presented

Task 1Identify the purposes of the organization of Vinamilk

Task 2Describe the extent to which Vinamilk meets the objectives of different stakeholders

Task 3Explain the responsibilities of Highland coffee in London and strategies employed to meet them

Criteria Referenc

e

To achieve the criteria the

evidence must show that the

student is able to:

Assessment commentsAchieved

?(tick)

Internal Verified

LO 1Be able to use recruitment, selection and retention

procedures

1.1

Identify the purposes of different types of organization

1.2

Describe the extent to which an organization meets the objectives of different stakeholders

1.3

Explain the responsibilities of an organization and strategies employed to meet them

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Higher Grade achievements (where applicable)

Grade descriptorAchieved

?(tick)

Internal Verified Grade descriptor

Achieved?

(tick)Internal Verified

M1: Identify and apply strategies to find appropriate solutions

D1: Use critical reflection to evaluate own work and justify valid conclusion

M2: Select/design and apply appropriate methods/techniques

D2: Take responsibility for managing and organising activities

M3: Present and communicate appropriate findings

D3: Demonstrate convergent/ lateral/creative thinking

Assignment FeedbackFormative Feedback: Assessor to Student

Action Plan

Summative feedback

Feedback: Student to Assessor

Assessor declaration

I certify that the evidence submitted for this assignment is the learner’s own. The learner has clearly referenced any sources used in the work. I understand that false declaration is a form of malpractice.

Assessor Signature Date

Student Signature Date

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FOR INTERNAL USE ONLY VERIFIED YES NO

DATE : .......................................................................

VERIFIED BY : .......................................................................

NAME : .......................................................................

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Table of contentI.Introduction............................................................................................................................9

II.MAJOR FINDINGS.............................................................................................................10

TASK 1...............................................................................................................................10

1. Size......................................................................................................................10

2. Legal Status.........................................................................................................10

3. Economic level of activity.....................................................................................11

4. Purposes of organization.....................................................................................11

5. Balance Scorecard...............................................................................................13

TASK 2...............................................................................................................................14

1. Identify stakeholder..............................................................................................14

1.1. Manager........................................................................................................14

1.2. Shareholders.................................................................................................14

1.3. Government..................................................................................................15

2. Objectives of stakeholders...................................................................................15

3. Conflicts of interests.............................................................................................15

3.1. Between Managers and Shareholders......................................................15

3.2. Between Managers and Government.......................................................16

3.3. Between Shareholders and Government..................................................16

TASK 3...............................................................................................................................16

1. Legal issues.........................................................................................................16

2. Customers protection laws...................................................................................17

III.Conclusion.........................................................................................................................18

IV.References........................................................................................................................19

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I. Introduction

In this report, I will identify the size, legal form and level activity, vision, mission, core value of Vinamilk. I also show off the goals and objectives and evaluate each objects to find which is SMART. End of task 1, I will apply the balance scorecard to Vinamilk. After that, I will show 3 most important stakeholders and the reason why I choose them. In task 2, I also answer the conflict between stakeholders. Finally, in task 3, I will inform some possible issues in London, compare and contrast with the situation in Vietnam. I also inform 3 laws that protect consumers and explain implication in this task.

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II. MAJOR FINDINGS

TASK 11. Size

In order to identify the size of Vinamilk Company, we can see the detail in this table.

Size 

 Area

Very small Small Medium

Employee Number

Total asset Employee Number

Total asset Employee Number

I. Primary Level < 10 people < 20 billion VNĐ

10 – 200 people

20 – 100 billion VNĐ

200 – 300 people

II. Secondary Level < 10 people < 20 billion VNĐ

10 – 200 people

20 – 100 billion VNĐ

200 – 300 people

III. Tertiary Level < 10 people < 10 billion VNĐ

10 – 50 people

10 – 50 billion VNĐ

50 – 100 people

(Government Portal, 2009)

According to Financial Statement 2013 & 2014 (Vinamilk.com.vn, 2013 & 2014), I sum up some information about this company:

Year Profit Assets employed

2013 6.534 billion VNĐ 22.875 billion VNĐ

2014 6.068 billion VNĐ 25.770 billion VNĐ

Moreover, in 2013, Vinamilk had around 5000 employees (Baohaiquan.vn, 2015). Thus, we can conclude that Vinamilk is a large business.

2. Legal Status The first time Vinamilk Company joined in HOSE stock market was January 19th, 2006

with the code VNM (Vietstock.vn, 2006). At that time, there were 3.198 shareholders and the price was 500.000VND per share. The report also shows that there were 50,01% of share belong to government, the internal shareholders kept 8,87% of them and 41,12% of total shares was owned by external shareholders. The information above prove that Vinamilk is a public limited company.

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3. Economic level of activityVinamilk is a company which uses milk to product goods with high quality. Following to

Vinamilk (Vinamilk.com.vn, 2015), by 2011, Vinamilk built 5 dairy farms and had 5900 heads. After that, they collect milk and create the other products and sell it to customers or another business. Nowadays, Vinamilk has more than 10 brands and 200 product lines, such as liquid milk, cocoa malt drink, uht drinking yogurt, probiotic drinking yogurt, spoonable yogurt, powdered milk and infant cereal with milk, condensed milk, beverages, ice- cream, cheese and soymilk. As can be seen, the legal status of Vinamilk Company is secondary level.

4. Purposes of organizationAccording to Vinamilk (Vinamilk.com.vn, 2015), vision of Vinamilk is in the future, more

and more people can believe in the quality of the products so the company will become one of the most grade brand in the Vietnam. To achieve the vision, mission of Vinamilk is undertake to product goods with the most valuable nutrition and all respect and responsibility.

Because the managers want to have more belief from customers about the quality, they decide to put 5 core values for whole the company. Firstly, the staff have to conduct in transactions with integrity and honesty. Secondly, staff in the company might respect for themselves, co-workers, company and partners. Especially, they must cooperate with the respect in any activities. Thirdly, in fairness with employees, customers, suppliers and other stakeholders. The following core value is respect the standards which have been established and behave morally. The last one is enforce the rights, the Code of Conduct and regulations, policies and law of the company. When all the employees in the company follow exactly 5 core values below, they can create an image in customers’ mind. Moreover, customers realize they are respected when doing business with company so their belief can raise more and more. When the customers believe in staff, they also trust in the quality of the products. Thus, more and more people come to buy goods of Vinamilk Company.

The goal of Vinamilk in the long term is earn enough revenue to become 1 of 50 biggest companies which product goods from milk in the world. To archive the goal. The managers of Vinamilk Company put 3 objectives. Firstly, in the period 5 years, from 2012 -2017 Vinamilk earn 3 billion USD. For customers, Company become a corporation which has the satisfaction of buyers about the quality, price and best distribution system in Vietnam. Moreover, Vinamilk also want to become a company which has a professional structure.

Earn 3 billion USD

S Specific Revenue in the end of 2017

M Measurable Earn 3 billion USD (about 60.000 billion VND)

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A Attainable By 2013, the revenue of Vinamilk is 31.586 billion VND and 2014 is 35.704VND (archive)

R Result Van archive the objective

T Timely 5 years, 2012-2017

The objective is SMART

Become a corporation which has the satisfaction about the quality, price and best distribution system in Vietnam.

S Specific Satisfaction about quality and priceBest distribution system in Vietnam

M Measurable More than 10 brands and 100 products

A Attainable Receive the award on Global Food Industry and certification about the quality of G.A.P

R Result Archived

T Timely N/A

The objective is not SMART

A company which has a professional structure.

S Specific N/A

M Measurable 5 dairy farm and 5900 heads

A Attainable Received awards on Asia’s Best Corporate Governance in 2014

R Result Archived

T Timely N/A

The objective is not SMART

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5. Balance Scorecard

Perspective

Objective Measure Targets Result Indication

Learning and Growth

Develop the tea which use herb, honey and have the benefit to improve health

New product - Create a tea with great taste and help the buyers put the toxic out of body

- Satisfy people who are in office, help them increase the stress and do work better

Archived. The product has been selling in the public

N/A

Process -To become a company which has a suitable environment for employees to show off all their talent.- A company which has a professional structure.

Company’s environment and structure

-Receive the awards on Asia’s Best Corporate Governance in 2014

Archived N/A

Customer Become a corporation which has the satisfaction about the quality, price and best distribution system in Vietnam.

Product and Service

-More than 10 brands and 200 products.

Archived N/A

Financial Earn 3 billion in the end of 2017.Pay annual dividend rate of 30%

Revenue and dividend

-Earn a half of 3 billion in 2014 (35.704 billion)

Archives N/A

(Vinamilk.com.vn, 2015)

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Following the table above, we can see that Vinamilk is a company which care about the innovation of service and product. They always find the other goods which have different benefit to improve life and satisfy the customers. They always try to bring the best quality for buyers to archive the objective that become one of 50 company which product goods from milk. However, they also care about revenue. In the end of 2017, they want to earn 3 billion USD. For the large company like Vinamilk, they product goods with high quantity so they can reduce the cost. Thus, we can conclude that the performance of Vinamilk is effiency.

TASK 21. Identify stakeholder

Three most important stakeholders of Vinamilk Company: Internal stakeholder: Manager Connected stakeholder: Shareholders External stakeholder: Government

1.1. ManagerFollowing Reh, F (2015), a manager is the person who leader a group of individuals and

have authority to monitor people. Moreover, manager can make a plan and strategy for everyone in group. Finally, manager have to correct the result of each person. In a large company like Vinamilk, the managers always a group of people who have the great knowledge about finance, strategy, human behaviour… Especially, they have the own vision aand try the best to archive the objectives. The managers of company also have power to hire or fire employees and change the assignments of team members.

In the Vinamilk Company, the leadership includes: Chief Executive Officer: Mrs. Mai Kieu Lien Executive Directors: - Dairy Development Division: Mr. Trinh Quoc Dung

- Supply Chain: Mrs. Nguyen Thi Thanh Hoa- Production and P&D: Mr. Nguyen Quoc Khanh- Finance : Mrs. Ngo Thi Thu Trang- Project: Mr. Tran Minh Van- Sale: Mr. Mai Hoai Anh- Marketing: Mr. Phan Minh Tien- Human Resource Administration & Public Relation : Mrs.

Bui Thi Huong

1.2. ShareholdersShareholders are the owners of company. In that company, they invest their own money

to do project and earn more profit. They also have rights to vote for the directors in the company. When the profit of company is higher and the price of share increase, they are the ones who have benefit directly, such as dividend. However, they also deal with the problem when the performance is bad. Although shareholders are owners, they do not play the main part in running the company (Fontinelle, 2003)

The main shareholders in the Vinamilk Company:BE A1 Sep 2015

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- Mrs. Mai Kim Lien – Chairman and CEO of Vinamilk- Mr. Le Song Lai: a member of Board of Management (non-executive)- Mrs. Ngo Thu Trang: a member of Board of Management cum Executive Director –

Finance- Mr. Le Anh Minh: a member of Board of Management (non-executive)- Mr. Le Thi Bang Tam: an independent member and Deputy Chairwoman of Board of

Directors of HD bank- Mr. Ng Jui Sia: a member of Board of Management (non-executive)

1.3. Government Government is a group of people who have authority to control and give the suitable law,

rights for all the people in that country. All the people in group were voted by people. Government can be understand as a system which was found to control the country, avoid as much as problem and keep the life better by law. (Study.com, 2015)

2. Objectives of stakeholders

Manager is people who spend whole the time in company and use all of the knowledge to improve the company. Manager always find other way such as product a new good or improve service. They also discuss to minimize the cost while the quality of product still archive the high grade. Moreover, they want more and more customers know about their brand through advertising because their objective is the organization’s continuation and growth. Whereas, shareholders interest in the return and dividend. The reason when they invest in a company is to make more money from their own asset. So objectives of shareholders are high dividend per share and high price of share in stock market. The last stakeholder is Government. The objective of Government control the company by collecting taxes. (BPP, page 36-37)

Managers, shareholders and Government are 3 the most important stakeholder because in Vinamilk they play the main role. For managers, they always find the best way to develop and innovate the products to satisfy the customers. Moreover, they want more and more people know about their brand so they focus on the advertising and organising the events. Managers also the ones who lead every employees and find the strategy to develop company. In 2013, Vinamilk was voted to be 1 in 50 listed company in Vietnam (Vinamilk.com.vn, 2015). Beside that, the shareholders are people who invest their own money to do the project. Managers lead the company, but shareholders provide money for each of activities of company. Following to Financial Statement 2015 (Vinamilk.com.vn, 2015) in June 30th 2015 the equity was 10.006 billion VND. The last one is Government. Government decide the law to protect the Vietnamese company, such as “Nguoi Viet dung hang Viet”. Besides that, they raise the tax for milk products which were import up to 20% (Tinmoi.vn, 2015). So that they are also the most important stakeholders.

3. Conflicts of interests3.1. Between Managers and Shareholders

The objective of managers is the organization’s continuation and growth, so they want to use the profit to use in other project, such as innovate or create a product. These activities will help the company improve the image in customers’ mind. The more people know about

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the brand of product, the bigger the company is. Therefore the company’s product not only exist in the market but also bring more money back to them and create the belief in customers. The profit of Vinamilk in 2013 and 2014 is 6.534 billion and 6.068 billion VNĐ (Vinamilk.com.vn, 2013 & 2014). While the objectives of shareholders are high dividend and high share’s price. If the manager use too much money from profit to invest to other project, the receivable dividend per share will go down. No shareholders are satisfied when they let company owe amount of money but the dividend is too low. According to Financial Statement 2013 (Vinamilk. com.vn, 2013) in 2013, dividend per share in April 26th is 1.800 VND, in July 31st is 2.000 VND and in November 30th is 800 VND.

3.2. Between Managers and Government

The objective of Government is collecting taxes of company. There are so many kind of tax: income tax, VAT,… Every company has to pay 28% of profit before tax for government (Giai phap Excel, 2015). However, when the company must to pay tax for Government, the net profit is lesser, so they can invest in many project.

3.3. Between Shareholders and Government

Both shareholders and Government want to receive as much as money from company. However, the profit has to pay for tax before. After that, the shareholders decide how much dividend per share is. The tax for company is 28% of profit before tax (Giai phap Excel, 2015). So if the money which is paid for tax too much, the net profit is less and the shareholder also receive less dividend.

TASK 31. Legal issues

Pay:

In London, the minimum salary was discriminated by age. According to GOV.UK (Gov.uk, 2015), from October 2015, the salary for employees who from 21 and over is £ 6.70 per hour. From 18 to 20, they can earn £5.30. For people who under 18 years old, their salary will be £3.87

Year 21 and over 18 to 20 Under 18 Apprentice*

2015 (current rate) £ 6.70 £5.30 £3.87 £3.30

2014 6.50 5.13 3.79 2.73

2013 6.31 5.03 3.72 2.68

(In UK, 2013-2015)

“*This rate is for apprentices aged 16 to 18 and those aged 19 or over who are in their first year. All other apprentices are entitled to the National Minimum Wage for their age.” (Gov.uk, 2015).

Likely London, the salary in Vietnam also divide 4 part. However, whereas 4 parts in London based on ages, government decide to discriminate by area (Business.gov.vn, 2015):

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Area I: 3.100.000 đồng/tháng;Area II: 2.750.000 đồng/tháng;Area III: 2.400.000 đồng/tháng;Area IV: 2.150.000 đồng/tháng.

Working Hour

A policy which Highland Coffee should care is law about the limited time a employee in the company. In London, the maximum time an adult can do in a week is 48 hours (Find Laws, Legal Information, News & Solicitors - Findlaw UK, 2015). Following Baodientu.chinhphu (Baodientu.chinhphu.vn, 2015) likely London, the government decided that an adult can do in the same period of time. Because Highland want to hire the local British so the directors should care about that to discuss how they can treat with the employees.

Equality ActIn London, the company can hire the teenagers who under 15 years old. However, the

children just do the job which can have bad affect for their education, life health (Nidirect.gov.uk, 2015). Likely UK, in Vietnam, the company can hire the teenagers who from 13-15 years old. The employees can bring the products which not weigh over 15kg for man and 12 kg for woman (Luong.com.vn, 2015).

2. Customers protection laws

The Trade Descriptions Act (1968)

The law protects the buyers who were given the wrong impression about taste, quality, quantity, etc…(Legislation.gov.uk, 2015). When Highland coffee provide the product with bad quality or the quality, they have to deal with the penalty following to the policy such as stop the advertising. Moreover, they have no belief from the customers anymore, so the revenue and growth was effected directly.

The Consumer Protection (1987)

In this law, the people are protected when the company provide them with the unsafety or damaged products. If Highland coffee provide a cup which is unclean, they have to take the responsibility. After that, the image of brand in customers’ mind will be effected badly. This is one of the most problem which cannot happen because the brand may not survive when the public find out it.

Consumer Product Safety Act (2005)This law was found to protect the safety of customers when they buy goods and services

of a brand. (Inc.com, 2015). In any situation, Highland Coffee have to protect the customers. They cannot provide a cup with toxic for customers. If they do this, they have to take responsibility following to policy. Of course, after that, lesser or no one can trust them anymore, so they maybe disappear.

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III. Conclusion

After do the report, I identified exactly the activities of Vinamilk about size, legal status, and economic level. The vision, mission, core values, goals and objectives were showed off in the report. I also did a balance scorecard and apply the information of Vinamilk.

In this company, I thought 3 most important stakeholders were manager, shareholders and government. In the report, I explained the reason why they are important and their own objectives. Especially, the conflict between us was shown in this report

The final task, I showed 3 legal issues which Highland can face hen hiring and paying the British, and compared and contrasted with the policies in Vietnam. Finally, I informed 3 most important laws which protect consumers and implicated in meeting these obligations.

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IV. References

1) Baodientu.chinhphu.vn, (2015). [online] Available at: http://baodientu.chinhphu.vn/Tra-loi-cong-dan/Quy-dinh-ve-thoi-gian-lam-viec/182606.vgp [Accessed 9 Oct. 2015].

2) Baohaiquan.vn, (2015). Vinamilk - Thương hiệu sữa uy tín của người Việt | Báo Hải Quan. [online] Available at: http://www.baohaiquan.vn/Pages/Vinamilk-Thuong-hieu-sua-uy-tin-cua-nguoi-Viet.aspx [Accessed 8 Oct. 2015].

3) Business.gov.vn, (2015). Mức lương tối thiểu người lao động năm 2015 tại doanh nghiệp. [online] Available at: http://www.business.gov.vn/tabid/200/catid/10/item/13802/m%E1%BB%A9c-l%C6%B0%C6%A1ng-t%E1%BB%91i-thi%E1%BB%83u-ng%C6%B0%E1%BB%9Di-lao-%C4%91%E1%BB%99ng-n%C4%83m-2015-t%E1%BA%A1i-doanh-nghi%E1%BB%87p.aspx [Accessed 8 Oct. 2015].

4) Chinhphu.vn, (2015). [online] Available at: http://www.chinhphu.vn/portal/page/portal/chinhphu/hethongvanban?class_id=1&mode=detail&document_id=88612 [Accessed 8 Oct. 2015].

5) Find Laws, Legal Information, News & Solicitors - Findlaw UK, (2015). Can I be made to work longer than 48 hours each week? | Find Laws, Legal Information, News & Solicitors - Findlaw UK. [online] Available at: http://www.findlaw.co.uk/law/employment/pay_and_work_rights/working_hours/8377.html [Accessed 9 Oct. 2015].

6) Fontinelle, A. (2003). Shareholder Definition | Investopedia. [online] Investopedia. Available at: http://www.investopedia.com/terms/s/shareholder.asp [Accessed 8 Oct. 2015].

7) Giải Pháp Excel, (2015). Thuế doanh nghiệp bao gồm các loại nào?. [online] Available at: http://www.giaiphapexcel.com/forum/showthread.php?46427-Thu%E1%BA%BF-doanh-nghi%E1%BB%87p-bao-g%E1%BB%93m-c%C3%A1c-lo%E1%BA%A1i-n%C3%A0o [Accessed 8 Oct. 2015].

8) Gov.uk, (2015). National Minimum Wage rates - GOV.UK. [online] Available at: https://www.gov.uk/national-minimum-wage-rates [Accessed 8 Oct. 2015].

9) Inc.com, (2015). Consumer Product Safety Commission (CPSC). [online] Available at: http://www.inc.com/encyclopedia/consumer-product-safety-commission-cpsc.html [Accessed 9 Oct. 2015].

10) Legislation.gov.uk, (2015). Consumer Protection Act 1987. [online] Available at: http://www.legislation.gov.uk/ukpga/1987/43 [Accessed 9 Oct. 2015].

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11) Legislation.gov.uk, (2015). Trade Descriptions Act 1968. [online] Available at: http://www.legislation.gov.uk/ukpga/1968/29 [Accessed 9 Oct. 2015].

12) Luong.com.vn, (2015). Lao động Trẻ em - Việt Nam – Luong.com.vn. [online] Available at: http://luong.com.vn/main/luat-lao-111ong/doi-xu-binh-dang-noi-lam-viec/lao-dong-tre-em [Accessed 9 Oct. 2015].

13) Nidirect.gov.uk, (2015). Employment rights for young people | nidirect. [online] Available at: http://www.nidirect.gov.uk/employment-rights-for-young-people [Accessed 9 Oct. 2015].

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BE A1 Sep 201520

BE A1 Sep 201521