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

リプログラミング因子によるレトロウイルスサイレンシング開始機構

筑波大学 (University of Tsukuba)201

APPLICATION OF RICE HUSK WASTER IN WATER REMEDIATION IN VIETNAM: A REVIEW

Rice husk is a byproduct of rice milling that is commonly available in Vietnam due to the country's massive rice producing industry. While rice husk has traditionally been considered a waste product, recent research has shown that it has potential for use in wastewater treatment. This study comprehensively reviews a multitude of aspects regarding the application of rice husk waste in water treatment in Vietnam. The effectiveness of rice husk as an adsorbent material for removing heavy metals, organic compounds, and dyes from wastewater is highlighted. Besides, rice husk is even used for treating floodwater in Vietnam. The use of rice husk waste for water treatment has significant potential for both environmental and economic benefits for Vietnam. It provides a low-cost, sustainable alternative to traditional wastewater treatment methods and can help to address the country's ongoing water pollution challenges

Statistical evaluation of the geochemical data for prospecting polymetallic mineralization in the Suoi Thau – Sang Than region, Northeast Vietnam

In Northeast Vietnam, Suoi Thau-Sang Than is considered as a high potential area of polymetallic deposits. 1,720 geochemical samples were used to investigate polymetallic mineralization; thereby polymetallic ore occurrences in this study region were discovered and the statistical and multivariate analysis helps to define geochemical anomalies in some northeastern regions, namely Suoi Thau, Sang Than, and Ban Kep. The statistical method and cluster analysis of geochemical data indicate that the Cu, Pb, and Zn elements are good indicators, and most of them comply with the lognormal or gamma distribution. Based on the third-order threshold, the geochemical anomalies of the content of the Cu, Pb, and Zn elements reflect the concentration of copper forming ore bodies in the mineralized zone, and clearly show the concentration in three distinct zones. The trend surface analysis which was employed to determine spatial variations and relationships among these good indicator elements and anomalous areas revealed relative changes in the content of the indicator elements, and they can be considered as regular. Moreover, the goodness of fit obtained trend functions of Pb and Zn, and Cu elements is a third-degree trend surface model. These results indicate that the models can be useful in studying geochemical anomalies and analyzing the tendency of the concentration of indicator elements in the Suoi Thau-Sang Than region. Additionally, it is suggested that the statistical analysis shows a remarkable potential to use the bottom river sediments in the region to investigate polymetallic mineralization. Moreover, geochemical data can help to evaluate geochemical anomalies of the pathfinder elements and potential mineral mapping of the Suoi Thau-Sang Than region in Northeast Vietnam

Examination of influential factors on shear strength of externally bonded FRP reinforcement in RC beams

The fiber-reinforced polymer (FRP) retrofitting technique has been increasingly created to enhance the capacity of the existing concrete members. In this study, the shear contribution of the external FRP strengthening system in the reinforced concrete (RC) beams is estimated by the semi-empirical models available in the open literatures and guidelines. Number of beams monitored in the previous studies are first considered to assess the reliability of the models. Afterwards, the investigation of influential factors such as the beam configurations, the strengthening characteristics and the material properties are implemented. With high accuracy and low coefficient of variation, the model proposed in a previous study of the authors gains the mostly considerable estimation for the shear resisting strength of FRP strengthening system compared to the accessible data base from the experiments. In addition, the critical properties of the materials associating with the retrofitting systems for the strengthened beams are investigated to obtain the acquired shear performance

Examination of influential factors on shear strength of externally bonded FRP reinforcement in RC beams

The fiber-reinforced polymer (FRP) retrofitting technique has been increasingly created to enhance the capacity of the existing concrete members. In this study, the shear contribution of the external FRP strengthening system in the reinforced concrete (RC) beams is estimated by the semi-empirical models available in the open literatures and guidelines. Number of beams monitored in the previous studies are first considered to assess the reliability of the models. Afterwards, the investigation of influential factors such as the beam configurations, the strengthening characteristics and the material properties are implemented. With high accuracy and low coefficient of variation, the model proposed in a previous study of the authors gains the mostly considerable estimation for the shear resisting strength of FRP strengthening system compared to the accessible data base from the experiments. In addition, the critical properties of the materials associating with the retrofitting systems for the strengthened beams are investigated to obtain the acquired shear performance

Factors Affecting Intention to Purchase Voluntary Pension Insurance in Vietnam

The research was carried out with the aim to identify factors affecting the intention to purchase voluntary pension insurance in Vietnam. With data collected from 334 subjects across the country, mainly in Hanoi, the results showed that attitude towards risk, subjective norms, percieved behavioral control, past experiences and corporate branding have positive influences on the central factor, which is intent. After quantitative analysis, the study proposes recommendations for businesses to improve their services as well as methods of distribution to meet the needs of potential customers to save in pension funds. Additionally, the study will provide the basis for regulators to come up with measures to promote the retirement insurance market and at the same time, raise public awareness about social security. Keywords: voluntary pension insurances, pension funds, puchase intention, TPB, annuity. DOI: 10.7176/EJBM/13-10-06 Publication date:May 31st 2021

Status Poles and Status Zoning to Model Residential Land Prices: Status-Quality Trade off Theory (Short Paper)

This study describes an approach for augmenting urban residential preference and hedonic house price models by incorporating Status-Quality Trade Off theory (SQTO). SQTO seeks explain the dynamic of urban structure using a multipolar, in which the location and strength of poles is driven by notions of residential status and dwelling quality. This paper presents in outline an approach for identifying status poles and for quantifying their effect on land and residential property prices. The results show how the incorporation of SQTO results in an enhanced understanding of variations in land / property process with increased spatial nuance. A number of future research areas are identified related to the status pole weights and the development of status pole index