The Comparative Research of Individual Income Tax Law between Vietnam and China

个人所得税最早产生于18世纪的英国，发展至今已是世界各国包括中国和越南在内普遍开征的一个税种。在很多发达国家，个人所得税在全部税收收入总额中所占比重都超过了其他税种，成为政府财政收入的重要来源，例如美国、日本等。在发展中国家，个人所得税的开征虽然比发达国家晚，但其在宏观上调控经济发展、调节收入分配、增加财政收入等方面也越来越发挥出重要作用。 作为在中国学习税法的越南留学生，选择与个人利益密切相关的个人所得税法作为中越两国税法比较的主要对象，希望在对中越两国个人所得税法比较研究方面起到抛砖引玉作用的同时，也能为自己将来从事中越两国经贸往来的实际工作提供帮助。 本文共分三章。第一章在对中越两国...Individual Income Tax appeared firstly in Britain in the 18th century, and now it becomes popular all over the world, including China and Vietnam. In many developed countries, Individual Income Tax of total revenue is more than the other taxes, becoming the important source of government revenue, such as the United States, Japan etc.. Although Individual Income Tax in the developing countries is i...学位：法学硕士院系专业：法学院_法律经济学学号：1292011115420

A Study on educational and training development in Vietnam

Thesis(Master) --KDI School:Master of Public Policy,2001Education is at the heart of development. The greatest progress in economic development and reducing poverty is made in countries that combine effective and equitable investment in education with sound economic policies. Education enables people to develop, use and extend their capacities; to lead healthier and more productive lives; and to participate in decision making and in the transformation of their lives and societies. The education and training system has developed since 1986 as a result of renovation process in Vietnam. The educational and training size has widened with educational socialization and non-state sector participation. However, during its development, there are some issues that need to be addressed. Although there is an increase in size, the effectiveness and the quality of education are still low as a result of some policy issues. The question here is how to improve the quality and effectiveness of educational and training in order to adapt to the industrialization and modernization cause in the coming years? This study will trace the process of educational and training development in Vietnam over fifty years, current situation, major policy issues and constraints, challenges of ongoing reform as well as to give some policies and recommendations for the educational and training development in Vietnam in the future.Chapter I: OVERVIEW OF EDUCATIONAL AND TRAINING DEVELOPMENT IN VIETNAM Chapter II: CURRENT SITUATION OF EDUCATIONAL AND TRAINING SYSTEM IN VIETNAM Chapter III: MAJOR POLICY ISSUES IN EDUCATIONAL AND TRAINING DEVELOPMENT IN VIETNAM CONCLUSIONmasterpublishedby Lan Thi Huong Dao

Empirical Analysis on Non-Performing Loans of Listed Banks in Vietnam

Non-performing loans has always been a serious concern for the banking system in Vietnam over the years, especially after the financial crisis year 2008. The huge volume of non-performing loans may lead to severe consequences for the whole economy at both macroeconomic and microeconomic level. The determinants of the NPLs problems are identified by building up models that explain non-performing loans by macroeconomic factors and bank-specific factors which are adjusted from the earlier studies to fit with the context in Vietnam. In short, the level of NPLs is primarily contributed by bank-specific factors. Also, it is recommended that banks should improve lending policies to prevent the increase in non-performing loans. Last but not least, it is urgent for the State Bank of Vietnam in general and banks themselves in particular to conduct a strict procedure in implementation, control, management, and supervision of all activities in order to carry out solutions in time before the problems are getting worse. Keywords: NPLs, macroeconomic, banks DOI: 10.7176/EJBM/12-6-03 Publication date: February 29th 202

THE INFLUENCE OF CORE - SHELL RATIO ON CHARACTERISTICS OF MICROCAPSULES CONTAINING CINNAMON ESSENTIAL OIL APPLIED TO AROMATHERAPEUTIC TEXTILES

Microencapsulation is one of the techniques to prepare the functional textiles. In this paper the essential cinnamon oil loaded microcapsules were prepared by solvent evaporation method. In the microencapsulation process, the core - shell ratio was changed by altering the cinnamon oil content in four levels of 0.15, 0.25, 0.35 and 0.45 g while the other components remained unchanged. The microcapsule characteristics including shape and morphology, size and size distribution, microencapsulation efficiency in dependence on the core-shell ratio were investigated. The antimicrobial capacity and the fragrance durability of interlock knitted fabric coated with the elaborated microcapsules were evaluated. The results showed that cinnamon oil was microencapsulated successfully in the spherical microcapsules. When the cinnamon oil content increased, the microcapsule size decreased and the size distribution became broader, the microcapsules were more porous and more aggregate, the fragrance intensity of the fabric treated with microcapsules increased while the activity against E. coli bacteria decreased. According to the results, the microcapsules elaborated with 0.15 g of cinnamon oil was recommended for the treatment of interlock cotton knitted fabric to apply in aroma and antimicrobial textiles

ASSESSMENT OF THE POTENTIAL FOR DEVELOPMENT OF AGRITOURISM IN BINH DINH PROVINCE, VIETNAM

This study evaluates the potential for agritourism development in Binh Dinh Province, Central Vietnam. The analytical hierarchical process is used to determine the weights of four factors with 25 measurement criteria to assess agritourism potential. The research results show that Binh Dinh Province has great agritourism potential based on four evaluation factors, including (1) local agricultural tourism resources, (2) the trend for agritourism development and the agritourism market, (3) the local community’s willingness, and (4) the supporting activities of the local government. In particular, the local agricultural tourism resources factor received the highest score, followed by the local community’s willingness and the supporting activities of the local government. The trend for agritourism development and the agritourism market was rated the lowest. Therefore, Binh Dinh has viable opportunities to encourage the growth of agritourism to improve farmers’ livelihoodsDu lịch nông nghiệp đem lại nhiều cơ hội cho phát triển kinh tế cũng như đa dạng hóa các loại hình du lịch và cải thiện đời sống sinh kế của người dân. Nghiên cứu sử dụng phương pháp phân tích thứ bậc (AHP) để tính các trọng số của các tiêu chí đánh giá tiềm năng phát triển du lịch nông nghiệp tại các huyện, thị xã phía bắc tỉnh Bình Định. Tiếp theo, kết quả mô hình hóa sơ đồ mạng cho thấy cả 4 địa phương An Lão, Hoài Ân, Phù Mỹ, thị xã Hoài Nhơn đều được đánh giá ở mức điểm cao về tiềm năng phát triển du lịch nông nghiệp trên các khía cạnh tài nguyên du lịch, xu hướng phát triển du lịch, sự ủng hộ của người dân địa phương và sự quan tâm của chính quyền địa phương. Tuy nhiên, yếu tố xu hướng phát triển thị trường du lịch nông nghiệp được đánh giá ở mức điểm thấp hơn. Điều này cũng xuất phát từ việc phát triển du lịch nông nghiệp tại các huyện, thị xã phía Bắc tỉnh Bình Định cũng mới bắt đầu nhận được sự quan tâm trong vài năm gần đây, số lượt khách tham quan các huyện, thị xã phía Bắc tỉnh Bình Định còn ít so với tiềm năng du lịch của địa bàn

The Big Five personality traits and co-production behaviour of Vietnamese tourists: An extension of the theory of planned behaviour

U okviru Ajzenove teorije planiranog ponašanja, studija se provodi kako bi se procijenila povezanost petofaktorskog modela ličnosti i tri tipa koprodukcijskog ponašanja turista: koprodukcijsko ponašanje prije putovanja, koprodukcijsko ponašanje tijekom putovanja, te koprodukcijsko ponašanje nakon putovanja. U modelu teorije planiranog ponašanja pojašnjava se i medijacijski utjecaj koproduckijskog stava. Istraživanje je provedeno pomoću online i osobnog istraživanja u periodu od siječnja do svibnja 2021.Subjekti istraživanja su vijetnamski turisti koji žive i rade u Vijetnamu te su putovali u posljednje dvije godine. Rezultati istraživanja otkrivaju da sve tri osobine ličnosti: Ekstraverzija, Otvorenost i Ugodnost pozitivno utječu na tri kategorije koprodukcijskog ponašanja, dok Savjesnost i Neuroticizam utječu samo na koprodukcijsko ponašanje tijekom putovanja. Pojašnjeni su komplementarni i neizravni medijacijski učinak koprodukcijskog stava. Ova studija pridonosi proširenju teorije planiranog ponašanja analizom petofaktorskog modela ličnosti u koprodukcijskom ponašanju turista. Nalazi istraživanja pomažu turističkim tvrtkama da bolje razumiju kako osobine ličnosti posjetitelja utječu na njihovu koprodukciju i pomažu im u izgradnji učinkovitih metoda koprodukcije. Osobe zaposlene u turizmu trebaju razviti različite pristupe za skupine kupaca s prepoznatljivim karakteristikama u svakoj fazi koprodukcijskog procesa.In the framework of Ajzen’s theory of planned behaviour (TPB), the study is conducted to evaluate the association between The Big Five personality traits and the three types of tourists’ co-production behaviour: co-production behaviour before the trip, co-production behaviour during the trip, and co-production behaviour after the trip. The mediating type of co-production attitude is also clarified in this TPB model. The online and in-person survey methodologies have been used from January to May 2021. The study’s survey subjects are Vietnamese tourists who live and work in Vietnam and have travelled within the last two years. The research results reveal that all three personalities: Extraversion, Openness, and Agreeableness, positively affect the three categories of co-production behaviours, whereas Consciousness and Neuroticism only influence production behaviour during the trip. Two types of mediation: complementary and indirectonly effect of co-production attitude, is clarified. This study contributes to broader TPB theory by analyzing Big Five personality traits in tourist co-production behaviour. Our findings assist tourism businesses in better understanding how visitors’ personalities impact their co-production and assist them in building effective co-production methods. Tourism practitioners should develop different approaches for groups of customers with distinguished characteristics in each stage of their co-production processes

Arsenate reductase gene from Pityrogramma calomelanos L. enhances tolerance to arsenic in tobacco

Arsenic (As) contamination in soil, water and air is an alarming issue worldwide and has serious effects on human health and environment. Arsenic is a naturally occurring element found in rocks, soil, and water, and exposure to high levels of arsenic can lead to a range of health problems. The effects of arsenic contamination can also be felt in the environment, as it can harm plants and animals and disrupt ecological systems. The major purpose of this study was to produce transgenic plants with improved tolerance to and accumulation of arsenic via transformation of arsenate reductase gene (ArsC) into tobacco genome. Transgenic plants were screen by PCR and southern blot. Further, their tolerance and accumulation to arsenic were evaluated. In the result, we have cloned, characterized, and transformed the ArsC gene from Pityrogramma calomelanos L. (PcArsC). Its phylogenetic analysis revealed 99% homology to ArsC gene in GenBank (accession number X80057.1). Moreover, Southern blot analysis showed that ArsC gene was integrated into the tobacco genome as a single-copy. These single-copy transgenic lines showed much higher tolerance to and accumulation of As than wild type, with no other phenotypes observed. These results demonstrated that Pityrogramma calomelanos ArsC gene can improve arsenic tolerance and accumulation in transgenic tobacco lines. Thus, using Pityrogramma calomelanos L. ArsC gene for genetic engineering has potential implications in the decontamination of arsenic-containing soil

Preliminary establishment of a multiplex PCR method for the identification of pork and beef meat based on cytochrome-B Gene

Molecular species detection in food has become common in the last years. In this study, multiplex PCR (mPCR) technique was applied to discriminate between the pork and beef with the aim of detecting the pork in food products made from beef. We developed a m-PCR protocol detected the presence of pork in food products made from beef based on Cytochrome-b gene by a general primer pair F and primer pair (RP, RC), specific two private with pig and cow. The m-PCR method was successfully designed with technical parameters, such as the annealing temperature of 590C and the final concentration of each primer in a reaction of 0,4µM. The minimum DNA concentration of pig and cow could be detected by m-PCR, which was 0,1ng/µl. This process was tested on 24 different beef sausage samples tagged no pork, resulting in 11/24 (46%) of samples, were found the presence of pork and 54% (13/24) of samples no beef and pork. According to this sequencing result that are completely accordant, we affirm primer-specific amplification in this study can be applied to experiment on large number of sample and the ton other types food made from beef

Si11Mn0/+ cluster is endohedral or exohedral: a proof by DFT calculation

The geometries of Si11, Si11Mn+ and Si11Mn0 clusters have been determined by the method of density functional theory using B3P86/6-311+G(d) level of theory. The pure silicon clusters Si11have cage structure associating with a low spin state.Although the geometrical structure of the most stable isomer of Si11Mn+ cationic cluster is exohedral, the endohedral isomers have their calculated IR spectra fitting well with the experimental IRMPD spectra. The Si11Mn0 neutral cluster is found to be most stable in both exohedral and endohedral forms. The most stable isomers of manganese-doped silicon clusters Si11Mn0/+ possess high spin states and local magnetic moment of the Mn atom is reduced or even completely quenched when it is encapsulated inside the Si11 cage. Keywords. Silicon cluster doped manganese, density functional theory (DFT)