Proceedings of the 5th International Conference on Finance and Economics : Ho Chi Minh City, Vietnam (Tomas Bata University in Zlin (Czech Republic) in cooperation with Ton Duc Thang University (Vietnam), The Institute of Chartered Accountants in England and Wales (UK), Corvinus University of Budapest (Hungary), University of the West of England, Bristol (UK) and University College of Northern Denmark (Denmark), 2018)