“…A particularly significant element of the opening-up process has been the effective promotion of development zones. They have included industrial zones, economic zones, export-processing zones, and hightech zones, and firms that have been willing to invest have benefitted from preferential governmental policies, modern infrastructure, and access to utility services (for details, see Ernst & Young 2013). UNIDO (2015: 88) reports that in 2015 there were 313 economic zones in Vietnam; and that 40 per cent of Vietnam's total exports originate from the economic zones.…”