http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
Le,Xuan Truong 한국유통과학회 2019 KODISA ICBE (International Conference on Business Vol.2019 No.-
Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs and preventing corruption. This paper examines the results and impacts of previous tax procedures reform to Vietnam’s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including: (i) Transparent and comprehensive guidance to all tax laws and other legal tax documents; (ii) Widening the application of risk management in tax administration; (iii) Continuing simplification of tax procedures; and (iv) Development of IT in tax administration.
A Study on the Development of Limitation of Liability in Maritime Cargo Claims
Le,Thi Thuy Dung,Chung,Cheng-Chi 한국유통과학회 2019 KODISA ICBE (International Conference on Business Vol.2019 No.-
The study is an attempt to analyze the concept of limitation of liability in maritime cargo claims with multiple legal and policy perspectives. Tentative efforts are used to make a comparison among different regimes of liability, to figure out it development. In trying to present a synoptic outlook at the evolution of limitation of liability in case of cargo lost or damaged, this study will briefly explore the historical background to the development of the concept of limitation of liability in maritime law. It will contribute to the discussion of the effect of limitation of liability within the context of the study. The paper will be conducted by analyzing various international conventions pertaining to limitation of liability in particular for maritime cargo claims. To some extent, the paper will take a comparative study among relating international conventions to create and develop the concept of limitation of liability.
Le,Thi Thanh Hue,Phan,Hong Nhung 한국유통과학회 2019 KODISA ICBE (International Conference on Business Vol.2019 No.-
The IFRS is a set of standards issued by IASB assigning how to report and present Financial Statements for companies. This is an international set of standards accepted and applied in many countries worldwide. However, applying and deploying IFRS for enterprises in developing countries in general and in Vietnam in particular face much obstacles comparing to developed ones. By synthesizing other related research work as well as our own experience, the writers indentified five groups of difficulties, including management mechanism, economic infrastructure, immanent issues of IFRS, human resource quality and related guiding materials. From there, the writers proposed some solutions to overcome these problems in order to make an improvement of IFRS applying for companies in Vietnam in particular and in developing countries in general.
CURRENT SITUATION AND PROSPECT OF SHIPPING INDUSTRY IN VIETNAM
Le,Thanh Van,Kim,Sung-June 한국항해항만학회 2014 한국항해항만학회 학술대회논문집 Vol.2014 No.춘계
The report analyze the current situation of shipping industry in Viet Nam, including information about Viet Nam seaborne trade, shipping companies, sea-going fleets, seafarers, major seaports. Afterward it will be disclosed the policy of sea transport in Viet Nam. And finally, the author will give summary and conclusion about shipping industry in Viet Nam.
Chan-León Arianna C.,Estrella-Maldonado Humberto,Fuentes-Ortiz Gabriela,Torres Luis,Sánchez Sergio Peraza,Santamaría Jorge M. 한국원예학회 2024 Horticulture, Environment, and Biotechnology Vol.65 No.2
This paper reports ethylene production, expression levels of ethylene precursor’s genes, as well as carotenoid content and expression levels of carotenoid biosynthesis genes, during postharvest ripening of three diff erent papaya genotypes of contrasting origin (2 creoles and 1 commercial) and pulp color (yellow, orange and red), under conditions that promote ethylene formation and under those inhibiting ethylene. Our study showed that naturally ripened papaya fruits presented relatively high ethylene production levels that was correlated with changes in expression levels of both ethylene pre cursor’s genes (CpACCs1, CpACCs2, CpACCo1 and CpACCo2), and carotenoid biosynthesis genes (CpPSY, CpZDS, CpLCY-β2, CpCHX-β). However, when papaya fruits were treated with an ethylene inducer (Ethephon; 2.5 g L − 1 of 2-chloroethyl-phosphonic acid) fruits ripened faster (two days earlier than controls), and they also showed a higher ethyl ene peak and higher expression levels of both ethylene precursors genes and carotenoid biosynthesis genes, than control fruits. In contrast, papaya fruits treated with an ethylene inhibitor (1-MCP; 300 nL L − 1 of 1-methylcyclopropene) never ripened (in fact they did not show changes in fruit fi rmness, °Brix, pH or acidity), and they showed very low ethylene production and low expression levels of ethylene precursors genes, as well as showing low expression of carotenogenic genes, throughout the postharvest ripening process. Correlation analysis showed that increased ethylene production was highly correlated with increased expression of both ethylene precursors genes and carotenoids biosynthesis genes, but the specifi c carotenogenic genes induced by ethylene diff ered among commercial and creole papaya genotypes.