The Impact of Job Satisfaction on Job Performance of Tax Officials: An Empirical Study in Vietnam

Purpose: The level of employee satisfaction with the use of e-tax systems is a major factor influencing the success of such systems. While studies typically focus on taxpayers' perspectives, this research investigates the influence of perceived ease of use, IT background, incentives, and social influence on tax officials’ job performance, mediated by tax officials’ job satisfaction.   Theoretical framework: The research is based on the Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) to propose the research model which analyze the impact of job satisfaction on job performance.    Design/Methodology/Approach: A quantitative approach was adopted, involving surveys administered to tax officials in Vietnam. The study analyzed 250 valid responses using Cronbach's test, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM).   Findings: The research revealed that all four factors significantly influence job performance through job satisfaction of tax officials in Vietnam. These findings provide valuable insights for tax authorities to improve job performance.   Research, Practical & Social implications: The research results contribute to other countries with similar characteristics in devising strategies to enhance employee performance. However, its limitations include its generalizability to other e-tax systems and countries. Future research with a larger sample size could bolster the applicability of these findings nationally.   Originality/Value: The research suggests tax authorities to support tax officials improve their professional skills; improve the regulations, policies on salary and bonus for tax officials; assist tax officials in using the e-tax system; implement effective communication

Two decades of studies on learning management system in higher education: A bibliometric analysis with Scopus database 2000-2020

Over the past twenty years, using learning management systems in higher education has attracted increasing interest from researchers around the globe. In this context, the current study aimed to explore the volume, growth trajectory, and geographic distribution of learning management systems in higher education literature, along with identifying impactful authors, sources, and publications, and highlight emerging research issues. The authors conducted bibliometric analysis on 1334 documents, related to the use of learning management systems in the context of higher education, extracted from Scopus database. The findings show a rapidly growing knowledge base on learning management systems in higher education, especially intensely in the years 2015-2020 and primarily from research in developed societies. This flourishing is consistent with the development trend of international education and the strong development of technology. In addition, the core literature was identified based on the volume of publications and citations. The results also reveal the emerging intellectual structure of the field and provide points of reference for scholars studying the discipline. This paper offers a knowledge map for future research assessments of learning management systems in higher education

Screening yeast strains for alcohol fermentation from the dried traditional yeast

Methods to produce rice alcohol by dried traditional yeast are unstable because the yeast system in dried traditional yeast has depended on nature and not been controlled. In this study, a total of 15 different kinds of dried traditional yeast were prepared and screened. Each yeast strain was evaluated by analyzing its fermentation property and alcohol tolerance. There are 19 yeast strains were isolated and their growth conditions and ethanol producing properties were examined. Results showed that three strains S1, BT, BL3 grew and produced ethanol at temperature 28-30oC, and pH 5-5.5. Especially, high concentration ethanol tolerance ability of the three strains was at 8-18%. Our results showed that these strains were valuable microorganisms and could be utilized as a basis for further study of dried traditional yeast in traditional alcoholic beverages

Isolation an agar degradation Bacillus sp. AT6 and preliminary application for seaweed saccharification

Background: Agar is a common polysaccharide found in nature. However, agar is strongly resisted to the degradation processing, leading to limitation of its application in various areas. Thus, finding an effective solution for agar saccharification significantly improves the economically effects of agar based substrates.Methods: Soil samples were collected from TienPhong Forestry Ltd. Company, ThuyXuan District, ThuaThien Hue province, Vietnam. Potential agar degrading bacteria were screened on a mineral salt agar medium. The isolate was identified based on 16S rRNA nucleotide sequence, morphological, physiological, and biochemical characteristics. Agarase production was evaluated by modification culture conditions including incubation time, shaking speed, and initial inoculum size. Molecular mass of extracellular agarase was determined by native SDS-PAGE. The effect of pH, temperature, metal ions, and organic solvents were conducted for enzyme characterization. Application of enzyme was investigated on seaweed saccharification.Result: An agar degrading bacterial strain was isolated from soils and identified as Bacillus sp. AT6. Maximal agarase accumulation obtained in the culture containing an inoculum size of 10% (v/v), shaking speed of 210 rpm, and 96 hours incubation. The agarase revealed a single band on zymogram analysis with an apparent molecular weight of 180 kDa. The optimal temperature and pH were 40°C and pH 8.0, respectively. All tested metal ions and organic solvents partially decreased enzyme activity. Treatment seaweed by agarase resulted in reducing sugars release present in the reaction, indicating the saccharification of seaweed was succeeded.Conclusion: Bacillus sp. AT6 is a new report of agarolytic bacteria that produces extracellular agarase enzymes. The present results promise strain AT6 is a great candidate for agar saccharification for industrial application

Factors affecting the creativity of high school students

Creativity is a vital personality quality of each individual. Each person has their potential for creativity, and it can be nurtured and developed in an appropriate and safe environment. The purpose of the study was to find out which factors from schools and students themselves affect creativity as well as the association between creativity and age, gender and giftedness of students, which then a basis to adjust and establish appropriate methods from schools, families, and students themselves to develop elements and their creativity. The study was conducted on 108 high school students in three grades from giftedness and non-giftedness schools. The data was collected through a survey method using a self-constructed questionnaire and drawing creativity test TCT-DP to determine students' creativity levels and personal information. The study's finding, which uses mathematical methods and one-way analysis of variance, reveals that factors affecting elements and creativity level are objective factors including education environment from school; behavior of teachers, and subjective factors including interests, perspectives, and thoughts of students. It was also found that there were no significant differences in the components of creativity and creativity among students in different grades, gender, and groups of giftedness schools

A Study on Factors Impacting on Profitability: The Case of Vietnam

This study is conducted to investigate factors influencing the profitability of the Vietnamese food processing firms. Data was collected from audited financial statements from listed food processing firms on the Vietnam Stock Exchange. Panel regression model was applied in this study (PLS). The testing methods used in this research were Pearson model; Modified Wald Test, Wooldridge test (for autocorreclation in panel data), Hausman model, especially the relationship between FEM and REM as well as Multicollinearity test based on VIF coeficient. The results shows that DR, SDR and LDR have negative impacts on profitability. In contrast, TDTELT have positive impacts on the profitability. FATA and SIZE impact return on asset (ROA) without statistical significance. SIZE has positive impact on return on equity (ROE) while it impacts negatively on profit margin (PM). Moreover, AGE, GDP growth, and inflation do not have impact on profitability. Keywords: Factors, Return on assets, Food processing firms, Vietnam DOI: 10.7176/RJFA/11-10-07 Publication date:May 31st 202

Simultaneously induced mutations in eIF4E genes by CRISPR/Cas9 enhance PVY resistance in tobacco

Tobacco is an important commercial crop and a rich source of alkaloids for pharmaceutical and agricultural applications. However, its yield can be reduced by up to 70% due to virus infections, especially by a potyvirus Potato virus Y (PVY). The replication of PVY relies on host factors, and eukaryotic translation initiation factor 4Es (eIF4Es) have already been identified as recessive resistance genes against potyviruses in many plant species. To investigate the molecular basis of PVY resistance in the widely cultivated allotetraploid tobacco variety K326, we developed a dual guide RNA CRISPR/Cas9 system for combinatorial gene editing of two clades, eIF4E1 (eIF4E1-S and eIF4E1-T) and eIF4E2 (eIF4E2-S and eIF4E2-T) in the eIF4E gene family comprising six members in tobacco. We screened for CRISPR/Cas9-induced mutations by heteroduplex analysis and Sanger sequencing, and monitored PVY(O) accumulation in virus challenged regenerated plants by DAS-ELISA both in T0 and T1 generations. We found that all T0 lines carrying targeted mutations in the eIF4E1-S gene displayed enhanced resistance to PVY(O) confirming previous reports. More importantly, our combinatorial approach revealed that eIF4E1-S is necessary but not sufficient for complete PVY resistance. Only the quadruple mutants harboring loss-of-function mutations in eIF4E1-S, eIF4E1-T, eIF4E2-S and eIF4E2-T showed heritable high-level resistance to PVY(O) in tobacco. Our work highlights the importance of understanding host factor redundancy in virus replication and provides a roadmap to generate virus resistance by combinatorial CRISPR/Cas9-mediated editing in non-model crop plants with complex genomes