Analysis of Tax Burden of Self-employed Person

Bakalářská práce je zaměřena na analýzu daňového zatížení osoby samostatně výdělečně činné. Podstatou práce je zvolit nejlepší variantu daňové optimalizace pro vybranou podnikající fyzickou osobu.The bachelor thesis is focused on the analysis of the tax burden of the self-employed. The essence of the work is to choose the best option of tax optimisation for the chosen entrepreneurial individual.117 - Katedra účetnictví a danívelmi dobř

A Review of Salary Policies for Vietnamese Civil Servants from 2010 to 2019

The public- sector salary policy is an important part of the socio-economic policy system, directly related to the balances of the economy, state budget and the life of the salary earners. This paper rests on secondary data that are legal documents on salary policy, related data and literature officially published to describe and analyse the salary system for Vietnamese civil servants in governmental agencies from 2010 to 2019. Some issues are outlined for consideration. First, how civil servants are ranked and salary policies for them from 2010 to 2019 are. The salary policy includes salary formula, base pay, minimum wage, allowances, components of the pay scale, pay rise rules. Second, their four characteristics are drawn out consisting of the stable and unified legal system; career-based grade pay system; many allowances; the salary system tends to pay for performance, be market-oriented but not really achieved. Third, some comments, pros and cons of the salary system in this period are explored. Finally, it is summarized that some suggestions, recommendations to improve Vietnamese civil service salary system through minimizing its disadvantages and promoting inherent advantages. Keywords: Vietnam, salary policy, salary system, public sector, civil servants, career-based system DOI: 10.7176/PPAR/9-11-03 Publication date: November 30th 201

Theoretical Framework on the Role of Knowledge Management for Students on Academic Performance

Knowledge management is a developing sector that has received lots of consideration and support from the community which is industrial. Knowledge management is a young academic field which has not been built up a systematized and unified framework. This paper reviews the role of knowledge management for students on academic performance by using the structural equation modeling. Through applying knowledge management in the study process can help students to gain better results. As a result, it can be expected to shed light on the relative importance of knowledge management on students’ academic performance. Keywords: Knowledge management, Academic performance, digital economy DOI: 10.7176/IKM/11-2-05 Publication date:March 31st 202

THE IMPACT OF INNOVATION ON ECONOMIC GROWTH: THE SPILLOVER EFFECT OF FOREIGN DIRECT INVESTMENT

Purpose of the study: Innovation is seen as the key to improving quality and productivity, thereby promoting competition and economic growth. This study analyzes the impact of innovation on economic growth through various measures, such as research and development spending, the number of researchers, number of patents as well as trademark registrations. Research results are evidence to recommend policies for intellectual-based economic growth. Methodology: Literature review and empirical analysis conducted in the study. The empirical method is a two-step System Generalize Methods of Moments (GMM), aiming at reliable results. Accessing the World Bank Database, research data from 64 developed and developing countries are collected from 2006 to 2014. Main Findings: The empirical findings show that innovation plays a crucial contribution in promoting economic growth, similar to national openness and government spending on education. This study also finds a positive impact on foreign investment flows and their spillover role in enhancing the correlation between innovation and economic growth. Applications of this study: The findings of this study focus on the contributions of innovation, foreign direct investment inflows, and other macro factors that can be enforced to improve economic growth by policymakers. Novelty/Originality of this study: The study uses different measures of innovation, including inputs such as the number of researchers, research and development expenditure, and outputs as the number of patents and number of trademark registrations. Empirical findings are found consistently, thus confirming that innovation is very important for economic growth. The study also shows convincing evidence confirming the positive contribution of foreign direct investment as well as its spillover effect on innovation and economic growth

Genetic Diversity and Population Structure of Canarium tramdenum Dai and Yakovl. in Northern Vietnam

Canarium tramdenum occurs naturally in subtropical and tropical regions of Indochina and China. The wood is used for making high quality furniture and the fruit and leaves are used in traditional medicine. However, a lack of information on genetic diversity and population structure has handicapped the genetic conservation and domestication of this high-value species. This study evaluated genetic variation within and among four C. tramdenum populations. Sixty individuals were collected from four natural populations in Vietnam in the provinces of Ninhbinh, Bacgiang, Nghean, and Backan. Genetic diversity and genetic structure were determined using 20 ISSR markers. A total of 192 DNA fragments with sizes ranging from 110 bp to 3,000 bp were detected, of which 154 segments (80.2%) were polymorphic and 38 segments (19.8%) were monomorphic. The ISSR data indicated a moderate degree of genetic diversity for the species (h = 0.252). The four populations were separated into three genetic clusters with low levels of genetic distance between them. AMOVA result showed that most (78%) of the genetic variation was within the populations. The moderate to high genetic diversity of C. tramdenum and the low genetic differentiation among populations suggested that all existing natural populations in the particular regions needed to be preserved to protect the genetic diversity of this species

ỨNG DỤNG TƢ LIỆU ẢNH VIỄN THÁM VÀ CÔNG NGHỆ GIS THÀNH LẬP BẢN ĐỒ NGUY CƠ CHÁY RỪNG TỈNH ĐẮK LẮK

Forest fire is one of the disasters causing threats to the forests and the ecosystem and socio-economic aspects throught out the world. Forest fire also leads to an increase in green house gases emisstions. Air pollution due to smoke causes prolonged effects on human health such as respiratory and cardiovascular problems. Knowledge of flammable materials and their potential fire behavior in different forest types is essential in forest fire management. Remote Sensing and GIS can play an important role in detecting burnt forest and developing the spatial models to predict potential forest for fire risk. This study demonstrates the effective use of remote sensing imagery and geographic information system for establishing the forest fire hazard map at scale of 1:100.000 for Daklak province. Landsat ETM image captured in 2011 and Weighted Overlay tool in ArcGIS software were used in this study. Eight parameters of forest types, daily average temperature during  dry  season, daily average precipitation in dry season, daily average  wind  speed,  slope, terrain direction, distant  between  burned  field to forest  and  distant from  resident to forest  were  used  as main inputs in  GIS model. The study result shown that, the total fire area at low fire risk is 219,344 ha (accounting for 35.9% of total area of forest in Daklak province), medium fire risk is 130,207 ha (21.3%), high fire risk is 220,565 ha (36.1%) and very high fire risk is 41,488 ha (6.8%).ReferencesAmparo, A.B., Oscar, F.R., 2003. An intelligent system for forest fire risk prediction and fire fighting management in Galicia. Expert Systems with Applications 25(6), 545-554. Chuvieco, E., Congalton, R.G., 1989. Application of remote sensing and geographic information systems to forest fire hazard mapping. Remote Sensing of the Environment 29, 147-159. Dong, X.U., 2005. Forest fire risk zone mapping from satellite images and GIS for Baihe Forestry Bureau, Jilin, China. Journal of Forestry Research 16(3), 169-174. Gholamreza, J.G., Bahram, G., Osman, M.D., 2012. Forest fire risk zone mapping form Geographic Information System in Northern Forests of Iran (Case study, Golestan province). International Journal of Agriculture and Crop Science 4(12), 818-824. Phạm Ngọc Hưng, 2001. Thiên tai khô hạn cháy rừng và giải pháp phòng cháy chữa cháy rừng ở Việt Nam. Nxb. Nông nghiệp, Hà Nội, 224tr. Phạm Ngọc Hưng, 2004. Quản lý lửa rừng ở Việt Nam. Nxb. Nghệ An, 231tr. Jaiswal, R.K., Mukherjee, S., Raju, D.K., Saxena, R., 2002. Forest fire risk zone mapping from satellite imagery and GIS. International Journal of Applied Earth Observation and Geoinformation 4, 1-10. Lazaros, S.I, Anastaios, K.P., Panagiotis, D.L., 2002. A computer-system that classifies the prefectures of Greece in forest fire risk zones using fuzzy sets [J]. Forest Policy and Economics 4, 43-54. Mariel, A., Marielle, J., 1996. Wildland fire risk mapping using a geographic information system and including satellite data: Example of "Les Maures" forest, south east of France [J]. EARSeL Advances in Remote Sensing 4(4), 49-56. Shailesh Nayak, Sisi Zlatanova, 2008. Remote sensing and GIS technologies for monitoring and prediction of disasters. Springer-Verlag Environment Science and Engineering, 127pp. William, A.T., Ilan, V., Hans, S., 2000. Using forest fire hazard modeling in multiple use forest management planning [J]. Forest Ecology and Management 134(2), 163-176. Bộ Nông nghiệp và Phát triển nông thôn, 2004. Cẩm nang ngành lâm nghiệp - Chương "Phòng cháy và chữa cháy rừng". Chương trình hỗ trợ ngành lâm nghiệp và đối tác, 89tr. Chi cục Kiểm lâm Đắk Lắk, 2012. Báo cáo chuyên đề "Thực trạng cháy rừng, nguyên nhân và các giải pháp phòng cháy chữa cháy rừng". Tài liệu lưu trữ tại Viện Địa lý, 27tr. Forest fire is one of the disasters causing threats to the forests and the ecosystem and socio-economic aspects throught out the world. Forest fire also leads to an increase in green house gases emisstions. Air pollution due to smoke causes prolonged effects on human health such as respiratory and cardiovascular problems. Knowledge of flammable materials and their potential fire behavior in different forest types is essential in forest fire management. Remote Sensing and GIS can play an important role in detecting burnt forest and developing the spatial models to predict potential forest for fire risk. This study demonstrates the effective use of remote sensing imagery and geographic information system for establishing the forest fire hazard map at scale of 1:100.000 for Daklak province. Landsat ETM image captured in 2011 and Weighted Overlay tool in ArcGIS software were used in this study. Eight parameters of forest types, daily average temperature  during  dry  season,  daily  average  precipitation  in  dry  season,  daily  average  wind  speed,  slope,  terrain direction,  distant  between  burned  field  to forest  and  distant from  resident to forest  were  used  as main  inputs in  GIS model. The study result shown that, the total fire area at low fire risk is 219,344 ha (accounting for 35.9% of total area of forest in Daklak province), medium fire risk is 130,207 ha (21.3%), high fire risk is 220,565 ha (36.1%) and very high fire risk is 41,488 ha (6.8%)

The effect of emotional intelligence on the performance of auditors

This study aims to evaluate the impact of effective emotional intelligence on the work of auditors in Ho Chi Minh City, Ho Chi Minh. The authors conducted a survey for 355 auditors at companies and organizations operating in the field of auditing. The results show that there were 4 factors of emotional intelligence that affect job performance, arranged in the following sequence: (1) Perception of emotions, (2) Positive thinking with emotions, (3) Understand emotions, (4) Control emotions. This is the basis for the authors to give some implications to improve the emotional intelligence characteristics of auditors towards work efficiency

ANNOUNCEMENT OF THE SUSTAINABLE DEVELOPMENT REPORT OF VIETNAMESE HOTEL ENTERPRISES

The purpose of this study is to examine the factors affecting the publication of sustainability reports from the perspective of managers at 4-5 star hotels in Vietnam. Issues of corporate size, profitability, legal regulation, corporate governance and technology of the company were mentioned as factors that may affect the publication of the report on sustainable development. The author has synthesized the relevant background theory as well as previous outstanding studies on the issue of publishing sustainable development reports. SPSS 20 software was used to test the relationship between the factors affecting the publication of the Sustainable Development Report based on the manager's point of view. The results of the study show that the factors of business size, profitability, and legal regulations all affect the publication of sustainable development reports at 4-5 star hotels in Vietnam. A new finding of this study is that the two factors of corporate governance and the company's technology combine into a public governance factor based on technology and it is the technology that has the strongest influence on the publication of the Sustainable Development Report. The study once again confirms the relationship between the factors affecting the publication of the Sustainable Development Report and is a document to help researchers understand better in the research context in Vietnam, one of the leading countries in the world developing countries and have limited access to and use of secondary data