484 research outputs found
Suggestions for the City from Examining Impacts of Non-Economic Factors Affecting Voluntary tax Compliance – Case of Vietnam Businesses
Purpose: This paper aimed to examine the impacts of non-economic factors including: Social Norms, Tax Education, Coercive Power of Tax Authority, Legitimate Power of Tax Authority, Tax Information, Service Quality of Tax Authority, and Quality - Public Governance on the voluntary tax compliance of businesses in Ho Chi Minh City, Vietnam.
Â
Theoretical framework: Findings of Cialdini and Trost, in 1998 in related to standards of effect of non-economic factors in voluntary tax compliance was reported in details, but it will including and not limit to rules constructed and standards (social norms so called) in psychological aspects. This makes a background for presnt study to completing non-economic factor.
Â
Design/Methodology: The study used questionnaires to collect date from survey subjects who are accountants, chief accountants and financial directors of businesses in Ho Chi Minh City, Vietnam. The questionnaire consisted of 2 parts. The first section included an introduction to the business and participants answering the questionnaire. Part 2 included content related to voluntary tax compliance and factors affecting voluntary tax compliance. With 501 valid responses from the survey subjects, the author test the hypotheses in the research model (Structural).
Â
Findings: The research results found that all 7 factors had a significant impact on voluntary tax of businesses in HCM City, Vietnam. Government, tax authorities, and universities basing on this research can come up with more appropriate solutions to enhance the tax compliance (voluntary) behavior of businesses.
Â
Research, Practical & Social implication: this study only analyzed the factors of internal enterprise characteristics affecting the high and low level of non-compliance with corporate income tax, but not yet included in the research model to analyze other factors as important as those outside the business, etc. It is really necessary to come up with more appropriate solutions to strengthen the voluntary tax compliance behavior of businesses, increase revenue for the budget, and contribute to the development of the country and society.
Â
Originality/ value: suggestions for solutions should be taken to increase the tax revenues for the city is stated in present work. Via our study (testing non econ variables), findings tell us that all 7 factors tested had a positive impact on voluntary tax compliance. They included social norms, legal power of tax authorities, coercive power of tax authorities, tax education, service quality of tax authorities, tax information quality public administration; in which, tax education had the most influence, while coercive power of tax authorities had the least influence
The Financial Reporting Quality for Commercial Banks - Empirical Evidence in Vietnam
Purpose: The financial reporting quality for enterprises in general and commercial banks in Vietnam in particular plays a very important role because it is used by many stakeholders (internal and external) to make relevant decisions. In this study, the author assessed the current status of financial reporting quality for Vietnamese commercial banks through the qualitative characteristics of financial statements.
Â
Theoretical framework: In this study, the author assessed the current status of financial reporting quality for Vietnamese commercial banks through the qualitative characteristics of financial statements according to IASB 2018 including 2 fundamental characteristics including relevance and faithful presentation, 4 enhancing characteristics including understandability, comparability, verifiability, and timeliness.
 Design/Methodology: The author used a set of measures on the qualitative characteristics of financial statements according to some previous studies in the world. The author collected data from the financial statements from 24 commercial banks in the period of 2019 - 2021.
Findings: The research results show that financial reporting quality for Vietnamese commercial banks is not high. Specifically, for the financial reporting quality characteristics according to IASB (2018), the timeliness characteristics were assessed to have the highest value, followed by understandability characteristics. The two enhancing characteristics including relevance and faithful representation of the financial statements for Vietnamese commercial banks were rated as low. The remaining two enhancing characteristics which were the understandability and verifiability characteristics were also rated as low.
Â
Research, Practical & Social implication: The study shows The financial reporting quality for enterprises in general and commercial banks in Vietnam in particular plays a very important role because it is used by many stakeholders (internal and external) to make relevant decisions. Â
Â
Originality/ value: The research results will be a useful reference for relevant stakeholders such as the Ministry of Finance, the State Bank of Vietnam, bank managers, shareholders, investors, etc. in management and other related fields
Factors Affecting the Perception of Happiness among Teachers in Vietnam
Vietnam is in the process of implementing education reforms in which teachers play a crucial role in determining success. This study aims to identify the main factors influencing the perception of happiness at work of Vietnamese teachers during the period of educational reform. In any period, teachers are always considered as being the force behind the success of education. Therefore, teachers' happiness is the most vital factor to be taken into consideration when educating students. Identifying the factors that affect teachers' happiness at work is the key to improving their teaching quality and quality of life. This study was conducted to investigate the factors affecting the perceived happiness of secondary school teachers in Vietnam today, thereby objectively assessing the emotional status of teachers in Vietnam in relation to the work they are doing. The results are as follows: 1) Teachers face a lot of pressure from many sides; 2) There is still a large percentage of teachers who do not really attach importance to the teaching profession; 3) State policies have not helped teachers feel secure in their professional activities; 4) Teacher capacity still needs to be greatly improved; 5) It is necessary to strengthen the connection between teachers, educational leaders, policy makers, school administrators and colleagues. This study uses descriptive statistics to present the research results. The survey was carried out in September 2021
Osteogenesis activity of fractions extracted from Clinacanthus nutans (Burm. F.) Lindau
Osteogenesis activity of fractions extracted from Clinacanthus nutans was evaluated on an in vitro model using osteoblast MC3T3-E1 cells. The results showed that all fractions, including ethanol (EtOH), n-hexane, ethyl acetate (EtOAc) and butanol (BuOH) were not significantly toxic to the osteoblast cells at the test concentrations of 5, 10, 25, and 50 µg/mL. The EtOH and EtOAc fractions exhibited the highest osteogenesis activity in terms of enhancement of alkaline phosphatase (ALP) and mineralization activity of MC3T3-E1 cells, especially the EtOAc fraction which increased ALP activity up to 30% and mineralization activity up to 100%. Thus, the EtOAc fraction shows osteogenesis activity through stimulating activites of the two markers for bone generation including ALP and mineralization in osteoblast cells. The fraction is now under extensive investigation to isolate and fully understand the modes of action of the active compounds.Â
Heritage protection in International Law and Nacional Law: insights into the case of Vietnam
The main subject of this Article is to analyse heritage protection under international law and Vietnamese law. The United Nations Educational, Scientific and Cultural Organisation (UNESCO) is the main agency tasked with safeguarding culture of humanity and unifying the nations to cooperate with each other to achieve the reach of heritage protection. The core widely-recognised UNESCO international instruments of the (UNESCO) provide a framework of international cultural heritage law. In light of the existing international law on heritage protection, the Article provides insights into Vietnamese legislation on the same subject matter. The Article also points out existing flaws in the Vietnam’s legal system of cultural heritage. Even though the Government of Vietnam has adopted a holistic approach in pursuit of the protection and promotion of cultural heritage and traditional values, lack of care and insufficient supports to communities and artists have caused challenges and difficulties to the Vietnamese Government and the needs for reform in the law-making and enforcement processes to redress the balance between heritage protection and economic development demands
Survey of domestic and work life experience and reproductive health of women workers of selected industrial compounds in Ha Noi
The Population Council Viet Nam and local stakeholders undertook a collaborative project in Ha Noi entitled “Improving the health care response to gender-based violence.” The study’s objectives were: 1) to assess the knowledge and experience of female workers about gender-based violence; 2) to assess knowledge and practice of women workers on reproductive health focusing on abortion; and 3) to make recommendation for the Ha Noi Health Service to improve the women workers’ knowledge on gender-based violence, choice of contraceptive method, reproductive health care, and abortion. The women factory workers, who have higher levels of education than their peers in the national sample, have the strong potential to be agents-of-change in spreading the message regarding the effectiveness of modern family planning methods through examples from their real lives. However, it is essential to supply them with complete information about such methods as well as more in-depth information about specific clauses in the Law of Domestic Violence regarding protection and prevention and provide them information on where to access treatment
Mediating Effect of Social Commerce Continuance Use Intention on the Relationship Between Perceived Values and Brand Loyalty
The purpose of this paper is to examine the mediating effect of social commerce continuance use intention on the relationship between perceived values and brand loyalty in the social commerce context. The data was collected from 176 members of the Apple Watch Social Commerce site in Vietnam via an online questionnaire. Applying the structural equation modelling method, we found that social commerce continuance use intention has mediating effects on the relationship between perceived values and brand loyalty. Keywords: Perceived values, continuance use intention, brand loyalty, social commerce, Vietnam DOI: 10.7176/EJBM/12-11-07 Publication date: April 30th 202
Assessment of earthquake-induced ground liquefaction susceptibility for Hanoi city using geological and geomorphologic characteristics
In this paper, the earthquake-induced liquefaction susceptibility of Hanoi city is assessed using the recent published geological and geomorphologic data. A combination of classification methods based on the distribution of sedimentary deposits proposed by Youd and Perkins (1978) and geomorphologic units proposed by Iwasaki (1982) was applied. The subsurface lithology and geomorphologic maps were combined in a GIS platform for assessing the liquefaction susceptibility of Hanoi city.The resulting map shows that the liquefaction hazard of Hanoi city classified into four categories: high, moderate, low liquefaction potential and not likely areas. In the most of Hanoi area, the ground liquefaction potentials are moderate. The high liquefaction likely areas spread along the river beds and around the lake areas. The not likely and low liquefaction potential areas are observed mainly in the northwest and northeast of the study region such as Chanchim, Soc Son, and Bavi mountains. The present map can help the scientists, engineers, and planners to have the general information on regional liquefaction potential of the Hanoi city. ReferencesBird JF, Bommer JJ, 2004b. Earthquake Losses due to Ground Failure. Submitted to Engineering Geology, 75(2), 147-179.Bird Juliet F, Bommer Julian J., 2004a. Evaluating earthquake losses due to ground failure and identifying their relative contribution (Paper no. 3156). In Proceedings of the 13th world conference on earthquake engineering, Vancouver, B.C., Canada, august 1-6.Bui Van Duan, Nguyen Cong Thang, Nguyen Van Vuong, Pham Dinh Nguyen, 2013. The magnitude of the largest possible earthquake in the Muong La-Bac Yen fault zone. J. Sci. of the Earth, 35(1), 53-59.Dao Dinh Bac, Dang Van Bao, 2010. Geomorphologic characteristics, the ancient river beds system of the capital city and their values to the development of the Thang Long - Hanoi. International Workshop commemorating the 1000 years of Thang Long, Hanoi. Vietnam national University, Hanoi.Ganapathy, G. P., Rajawat, A. S., 2012. Evaluation of liquefaction potential hazard of Chennai city, India: using geological and geomorphological characteristics. Natural hazards, 64(2), 1717-1729.Goyal, A., Sinha, R., Chaudhari, M. and Jaiswal, K., 2001. Performance of Reinforced Concrete Buildings in Ahmedabad during Bhuj Earthquake January 26, 2001. Workshop on Recent Earthquakes of Chamoli and Bhuj: Volume I, Roorkee, India, May 24-26.Iwasaki, T., Tokida, K., Tatsuoka, F., Watanabe, S., Yasuda, S., Sato, H., 1982. Microzonation for soil liquefaction potential using simplified methods. In Proceedings of the 3rd international conference on microzonation, Seattle, 3, 1310-1330.Kuribayashi E., Tatsuoka, F., 1975. Brief review of liquefaction during earthquake in Japan,” Soils and Foundations, 15(4), 81-92.Lew M, Naeim F, Huang SC, Lam HK, Carpenter LD, 2000. Geotechnical and geological effects of the 21 September 1999 Chi-Chi earthquake, Taiwan. Structural Design of Tall Buildings, 9, 89-106.National Research Council, 1985. Ishihara 1985. Liquefaction of Soils During Earthquake, National Academy press, 240, p.34. Nguyen Hong Phuong (Project Manager), 2002. Study of seismic risk of Hanoi city. Project code 01C-04/09-2001-2. Institute for Marine Geology and Geophysics, VAST.Nguyen Hong Phuong (Project Manager), 2007. Application of GIS technology to Development of a model for seismic risk analysis for Hanoi city. Institute for Marine Geology and Geophysics, VAST.Nguyen Hong Phuong (Project Manager), 2014.  Estimation of Site Effects and Assessment of Urban Seismic Risk for Hanoi city. National Scientific Research Project Final report, Institute of Geophysics, VAST.Nguyen Hong Phuong and Pham The Truyen, 2014. Probabilistic seismic hazard assessment for South Central Vietnam. J. Sci. of the Earth, 36(4), 451-461.Phan Trong Trinh, Hoang Quang Vinh, Nguyen Van Huong, Ngo Van Liem, 2013. Active fault segmentation and seismic hazard in Hoa Binh reservoir, Vietnam. Cent. Eur. J. Geosci, 5(2), 223-235.Phan Trong Trinh, Ngo Van Liem, Nguyen Van Huong, Hoang Quang Vinh, Bui Van Thom, Bui Thi Thao, Mai Thanh Tan, Nguyen Hoang, 2012. Late Quaternary tectonics and seismotectonics along the Red River fault zone, North Vietnam. Earth-Science Reviews 114, 224-235.Susumu Yasuda, Nozomu Yoshida, Hiroyoshi Kiku, Hidenori Abo, and Masato Uda, 2001. Analyses of Liquefaction-Induced Deformation of Grounds and Structures by a Simple Method (March 26). International Conferences on Recent Advances in Geotechnical Earthquake Engineering and Soil Dynamics, p.27. http://scholarsmine.mst.edu/icrageesd/04icrageesd/session04/27.Updike, R. G., Egan, J. A., Moriwaki, Y., Idriss, I. M., Moses, T. L., 1988. A model for earthquake-induced translatory landslides in Quaternary sediments. Geological Society of America Bulletin, 100(5), 783-792.Vu Thanh Tam (Project Manager), 2014. Study and propose a reasonable threshold for preventing the subsidence caused by ground water exploitation, pilot application for downtown area of the Hanoi city. Final report of the Scientific research and technology development Project, National Center for water resource planning and investigation. Ministry of Natural Resources and Environment.Youd T. L., 1993. Liquefaction, ground failure and consequent damage during the 22 April 1991 Costa Rica earthquake. Abridged from EERI Proceedings: U.S. Costa Rica Workshop, http://nisee.berkeley.edu/costarica/Youd T. L., and Hoose S.N., 1977.  Liquefaction Susceptibility and Geologic Setting, Proceedings, 6th World Conference on Earthquake Engineering, New Delhi, India, 6, 37-42.Youd T. L., and Perkins D. M., 1978. Mapping liquefaction-induced ground failure potential. Journal of the Geotechnical Engineering Division, ASCE, 104, GT4, 433-446
- …