Researchers who lead the trends

Xuan-Hung Doan, Phuong-Tram T. Nguyen, Viet-Phuong La, Hong-Kong T. Nguyen (2019). Chapter 5. Researchers who lead the trends. In Quan-Hoang Vuong, Trung Tran (Eds.), The Vietnamese Social Sciences at a Fork in the Road (pp. 98–120). Warsaw, Poland: De Gruyter. DOI:10.2478/9783110686081-010 Online ISBN: 9783110686081 © 2019 Sciend

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.   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.   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).   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.   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.   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.   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.   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.     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

A Lexicalized Tree-Adjoining Grammar for Vietnamese

In this paper, we present the first sizable grammar built for Vietnamese using LTAG, developed over the past two years, named vnLTAG. This grammar aims at modelling written language and is general enough to be both application- and domain-independent. It can be used for the morpho-syntactic tagging and syntactic parsing of Vietnamese texts, as well as text generation. We then present a robust parsing scheme using vnLTAG and a parser for the grammar. We finish with an evaluation using a test suite

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

Robust model predictive kinematic tracking control with terminal region for wheeled robotic systems

This paper addresses the nonlinear model predictive control (MPC) for wheeled mobile robots (WMRs) under external disturbance. The decoupling technique is utilized based on the non-holonomic constraint description for separating the WMR model. This method is able to achieve the under-actuated kinematic sub-system without disturbance and fully-actuated dynamic sub-system in presence of disturbance. Thanks to the decoupling technique, the disturbance is lumped into dynamic sub-system. The novelty lies in that the MPC-based tracking control with fixed initial point guarantees the stability based on a new establishment of terminal region and equivalent terminal controller. The feasibility problem is demonstrated to lead the tracking problem using theoretical analysis. Moreover, the control structure is inserted more the robust nonlinear dynamic controller. The effectiveness and advantages of the proposed control scheme are verified by numerical simulations using Yamip tool

Regularity for the steady Stokes-type flow of incompressible Newtonian fluids in some generalized function settings

A study of regularity estimate for weak solution to generalized stationary Stokes-type systems involving $p$-Laplacian is offered. The governing systems of equations are based on steady incompressible flow of a Newtonian fluids. This paper also provides a relatively complete picture of our main results in two regards: problems with nonlinearity is regular with respect to the gradient variable; and asymtotically regular problems, whose nonlinearity satisfies a particular structure near infinity. For such Stokes-type systems, we derive regularity estimates for both velocity gradient and its associated pressure in two special classes of function spaces: the generalized Lorentz and $\psi$-generalized Morrey spaces.Comment: 35 page

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