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

Information Transparency and Citizens’ Continuous Use Intention of e-Government Services

After more than two decades of development, e-Government services have become not only familiar to but also a significant part of citizens’ life. However, as the needs of citizens in using e-Government services changes, an improved understanding of citizen’s continuous use intention is warranted. This study therefore aims to explore the factors that influence citizens’ continuous use intention of e-Government services. Although, previous studies have identified several factors from a range of theories that explain the nature of continuous use intention of various technologies, they lack attention to factors that are specifically relevant to the e-Government context. In particular, the extant e-Government services literature highlights information transparency as an important factor for any governments but there is a lack of understanding about its impacts on citizen’s perceptions of e-Government services (i.e. trust, empowerment, and satisfaction). Thus, this study focuses on examining the role of information transparency in citizen’s continuous use intention of e-Government services by integrating DeLone and McLean’s IS Success Model with the concept of information transparency, and theories of continuous trust and empowerment

Assessing local people’s satisfaction on resettlement arrangements of A Luoi Hydropower project, Thua Thien Hue Province

This study aims to estimate the level of satisfaction about resettlement arrangements for local people who have been affected by A Luoi hydroelectric construction project in the Thua Thien Hue province. This research used the Likert scale method to assess the satisfaction level of 98 households living in two of the resettlement sites. Results illustrate that there is variations in the level of satisfaction of local people in the two resettlement sites, Hong Thuong and Hong Ha. In the resettlement area (RA) of the Hong Thuong Commune, people are dissatisfied with the location arrangement. There is a lack of quality in the houses built, been damaged, cracked and degraded, since the construction design is not appropriate for the customs and practices of local people, with a satisfaction rating of 1.07. Meanwhile, at the resettlement site of the Hong Ha commune, people felt satisfied with the arrangement site of the RA and allocated residential land area with the satisfaction rating of 4.19. Our results will help the government, as well as the project owners, to understand the points of dissatisfaction of local people in order to have accordant solutions, ensuring the stable life for local people in those settlement areas.Nghiên cứu này nhằm mục đích đánh giá được mức độ hài lòng của người dân về việc bố trí tái định cư (TĐC) cho người dân bị ảnh hưởng bởi dự án xây dựng thuỷ điện A Lưới, tỉnh Thừa Thiên Huế. Nghiên cứu đã sử dụng phương pháp thang đo Likert để đánh giá mức độ hài lòng của 98 hộ dân sống tại hai khu tái định cư Hồng Thượng và Hồng Hạ. Kết quả nghiên cứu đã cho thấy có sự khác nhau về mức độ hài lòng của người dân tại hai khu TĐC. Tại khu TĐC Hồng Thượng người dân thấy không hài lòng về địa điểm bố trí TĐC, nhà ở được xây dựng thiếu chất lượng đã bị hư hỏng, nứt nẻ xuống cấp, thiết kế xây dựng không phù hợp với phong tục, tập quán của người dân địa phương, với chỉ số đánh giá hài lòng là 1,07. Trong khi đó, tại khu TĐC xã Hồng Hạ người dân lại thấy hài lòng về điểm bố trí TĐC và diện tích đất ở được cấp, với chỉ số đánh giá hài lòng là 4,19. Kết quả nghiên cứu của đề tài sẽ giúp cho chính quyền cũng như chủ đầu tư dự án nắm rõ những điểm không hài lòng của người dân để có hướng giải quyết phù hợp nhằm đảm bảo cuộc sống ổn định cho người dân tại nơi tái định cư

Development of freshwater prawn (Macrobrachium rosenbergii) seed production and culture technology in the Mekong Delta Region of Vietnam: A review of the JIRCAS Project at Cantho University.

The Mekong Delta of Vietnam is a region rich in aquatic resources having high potential for aquaculture development. Inland aquaculture in the Mekong Delta has greatly increased since the last decade. Fish culture carried out in combination with other agricultural activities such as animal husbandry and rice cultivation, and intensive aquaculture in ponds and cages have been the dominant forms of fish production. However, the giant freshwater prawn, Macrobrachium rosenbergii, has recently become a species of economic significance and the target of aquaculture activity in the Mekong Delta. M. rosenbergii is cultured throughout the region in the rice fields, ponds, orchard gardens and in pens along river banks. The major constraints in this industry are seed supply and culture techniques, becoming the major obstacles for the further development of the culture of this species. In a collaborative research project implemented between the Japan International Research Center for Agricultural Sciences (JIRCAS) and Cantho University (CTU) since 1994, studies have been carried out on various aspects relating to the establishment of M. rosenbergii seed production and culture technology. The project is now in the middle of its second phase and has generated a great deal of scientific and practical information. This paper presents an overview of the achievements of this project

A simple, effective, green method for regioselective 3-acylation of unprotected indoles

A fast and green method is developed for regioselective acylation of indoles in the 3-position without the need for protection of the NH position. The method is based on Friedel-Crafts acylation using acid anhydrides. The method has been optimized, and Y(OTf)3 in catalytic amounts is found to be the best catalyst together with the commercially available ionic liquid [BMI]BF4 (1-butyl-3-methylimidazolium tetrafluoro-borate) as solvent. The reaction is completed in a very short time using monomode microwave irradiation. The catalyst can be reused up to four times without significant loss of activity. A range of substituted indoles are investigated as substrates, and thirteen new compounds have been synthesized

IMPLEMENT POLICIES ON TRAINING AND FOSTERING CADRES AND CIVIL SERVANTS OF KHMER IN THE MEKONG DELTA, VIETNAM

Cadres and civil servants who are ethnic Khmer people in the Mekong Delta have an essential position and role in implementing the Party's guidelines and guidelines, policies, and laws of the State to present with the people and directly manage society to achieve order, stability, and development. Cadres and civil servants who are ethnic Khmer people are the bridge between the Party, State, and the people, reflecting the people's legitimate thoughts and aspirations for the Party and State. Based on the method of document research, and secondary data, the paper outlines the characteristics of the Khmer people in the Mekong Delta; viewpoints and lines of the Party, policies, and laws of the State on training and retraining policies for cadres and civil servants who are ethnic Khmer people; On the basis of the actual situation of the policy, the thesis has proposed a number of solutions to improve the effectiveness of the policy on training and fostering cadres and civil servants who are ethnic Khmer people in the Mekong Delta.  Article visualizations

IMPACT OF THE EVFTA AGREEMENT: A STUDY ON VIETNAM'S EXPORTED GOODS

Abstract The research aims to assess the quantitative impact of the Vietnam-European Union Free Trade Agreement (EVFTA) on Vietnam's export growth to the EU market. The study employs quantitative analysis using the SMART model with data on export turnover and scenarios of tariff reduction to 0% when EVFTA takes effect. Based on the export turnover data and necessary parameters, the analysis results show an increase in Vietnam's exports to the EU market when EVFTA becomes effective. As a result, the research proposes some implications to promote Vietnam's export activities to the EU in the future