The acceptance council consists of 5 members and Assoc. Prof. Tran Thi Thanh Tu – Dean of the faculty taking the role of being president.

The first project named “Evaluating intangible assets: Researching a case in one Vietnam coporation” is studied by PhD. Nguyen The Hung presenting a summary of research findings, which emphasized the urgency of the subject in the process of international economic integration and the development of economics today. Aimming to systemize fundamental theoretical issues in the valuation of intangible assets of the business, research methods related to the financial aspects of the valuation of intangible assets, learn international experiences in the valuation of intangible assets, applications valuation of intangible assets of a business in Vietnam, research subjects had a certain number of contributions such as some valuation methods and approaches in the valuation of intangible assets. In addition, subjects showed specific circumstances applying the valuation methods to determine the value of certain intangible assets of some enterprises. This has great significant meanings for reference to the valuation of intangible assets. In particular, the project has analyzed the advantage in determining the value of intangible assets with a certain method, and analyzed the drawbacks when using this method. This is a good warning to individuals and organizations as well as students for using valuation applications business in a flexible way.

The Council appreciated the research results of the study, this is a subject to be researched deeply. However, in order to compare the valuation methods are applied, the author should use multiple methods of valuation for a property. The use of each valuation method for different values will help readers choose the appropriate method in applicating to determine the value of similar intangible assets.

Besides the study of PhD. Nguyen The Hung, the research topic of MA. To Lan Phuong about "Estimating capital cost of real estate companies listed in Vietnam" also impressed the council be judged to be highly applicable, be valuable for students. The author has aggregated cost of capital of the business and some generalized method of calculating the cost of capital of the business. Contribution in terms of the subject application is very clear when the author had applied the CAPM for determining the cost of capital of some companies (namely: UDIC, VIC) which helps businesses compare capital expenditures and investment income earned. This is the basis for investment decision making for five years, businesses in general and the real estate industry in particular. The author also gave some beta coefficient calculation method according to comparative advantage, and the result of market transactions of stocks on the stock market. These methods are suggestions for enterprises when making investment decisions regardless beta as risk measurement before making decision. However, some of the terminology used should be consistent about the name called, the author should mention more defines about the method of business capital expenditure, there should be consistency between the sections to see the rationale and basis of reasoned applications mentioned. In addition, citations and references presented in accordance should follow the standards required.

As the result, all board members appreciated two researches which can be used as the case study in specialized courses of the Faculty. In addition, these two researches can be improved and developed at deeper level.