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Factors Affecting Tax Compliance among Small- and Medium-sized Enterprises: Evidence from Vietnam
LE, Hoang Thi Hong,TUYET, Vuong Thi Bach,HANH, Chu Thi Bich,DO, Quang Hung Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.7
Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.
Tran Hoang Hai,Le Hong Phuc,Doan Thi Kim Dung,Nguyen Thi Le Huyen,Bui Duc Long,Le Khanh Vinh,Nguyen Thi Thanh Kieu,Massanori Abe 한국물리학회 2008 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.53 No.2
Magnetic resonance imaging (MRI) has become a major and promising topic in medical researching because of its numerous potential applications. Due to the specic uptake by macrophage and not entirely captured by liver and spleen at first-pass, Superparamagnetic nanoparticles (SPIONs) are widely investigated as diagnostic tracer for magnetic resonance imaging (MRI). Surfactantcoated Fe3O4 particles (6 nm diameter) have been synthesized by using a wet chemical method (co-precipitation). Our study concentrated on synthesizing magnetic nanoparticles Fe3O4 coating oleic acid and Dextran and Starch polysaccharides.
Han Thi Vo,Tien Duc Dao,Tuyen Van Duong,Tan Thanh Nguyen,Binh Nhu Do,Tinh Xuan Do,Khue Minh Pham,Vinh Hai Vu,Linh Van Pham,Lien Thi Hong Nguyen,Lan Thi Huong Le,Hoang Cong Nguyen,Nga Hoang Dang,Trung 질병관리청 2024 Osong Public Health and Research Persptectives Vol.15 No.1
Objectives: The incidence of posttraumatic stress disorder (PTSD) has increased, particularly among individuals who have recovered from coronavirus disease 2019 (COVID-19) infection. Health literacy is considered a “social vaccine” that helps people respond effectively to the pandemic. We aimed to investigate the association between long COVID-19 and PTSD, and to examine the modifying role of health literacy in this association.Methods: A cross-sectional study was conducted at 18 hospitals and health centers in Vietnam from December 2021 to October 2022. We recruited 4,463 individuals who had recovered from COVID-19 infection for at least 4 weeks. Participants provided information about their sociodemographics, clinical parameters, health-related behaviors, health literacy (using the 12-item short-form health literacy scale), long COVID-19 symptoms and PTSD (Impact Event Scale-Revised score of 33 or higher). Logistic regression models were used to examine associations and interactions.Results: Out of the study sample, 55.9% had long COVID-19 symptoms, and 49.6% had PTSD. Individuals with long COVID-19 symptoms had a higher likelihood of PTSD (odds ratio [OR], 1.68; 95% confidence interval [CI], 1.63–2.12; p<0.001). Higher health literacy was associated with a lower likelihood of PTSD (OR, 0.98; 95% CI, 0.97–0.99; p=0.001). Compared to those with long COVID-19 symptoms and the lowest health literacy score, those with long COVID-19 symptoms and a 1-point health literacy increment had a 3% lower likelihood of PTSD (OR, 0.97; 95% CI, 0.96–0.99; p=0.001).Conclusion: Health literacy was found to be a protective factor against PTSD and modified the negative impact of long COVID-19 symptoms on PTSD.
The Impact of Financial Integration on Monetary Policy Independence: The Case of Vietnam
TRAN, Ha Hong,LE, Thao Phan Thi Dieu,NGUYEN, Vinh Thi Hong,LE, Dao Thi Anh,TRINH, Nam Hoang Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2
Along with the trend of financial globalization, Vietnam has undergone a process of increasing financial integration. The great capital inflow poses a problem for the monetary policy's ability to follow a planned target during the changes in the global financial markets. This paper aims to examine the impact of financial integration on monetary policy independence in Vietnam and investigate the role of foreign exchange reserves on this relationship. The research borrows from Mundell-Fleming's Trilemma theory. The results show that increasing financial integration reduces the independence of monetary policy in the short term, and foreign exchange reserves have not shown an apparent role in Vietnam. In addition, increasing exchange rate stability has a negative impact on the independence of monetary policy, but it has an impact on growing market confidence and partly supporting the management process of monetary policy in the short term. Therefore, in the long run, Vietnam needs to allow exchange rate flexibility more, but there should not be sudden changes; the size of foreign exchange reserves should be strengthened to facilitate the implementation of an independent monetary policy with an obvious impact in the context of an increasing scale of international capital flows in the future.
Port logistics service quality and customer satisfaction: Empirical evidence from Vietnam
Le Duc Nha,Nguyen Hong Thi,Hoang Truong Phuc 한국해운물류학회 2020 The Asian journal of shipping and Logistics Vol.36 No.2
This paper aims to validate five determinants of service quality and to examine the service qualitycustomer satisfaction link in the port logistics service industry of a developing and transitional economy. First,the research reviews literature pertinentto service quality and customer satisfaction. Second, it uses both qualitative and quantitative methods through focus group discussion and directinterviews with 212 respondents who are the employees of firms that have been using port logistics service provided by Cat Lai Port, Ho Chi Minh City, Vietnam. Finally, the multivariate analysis is subsequently employed to analyze data obtained from surveys by structural equation modeling (SEM) technique. Findings indicate that port logistics service quality is positively determined by five factors including responsiveness, assurance, reliability, tangibles and empathy. In addition, port logistics service quality exerts positive influence on customer satisfaction. Most noticeably, as embedded in the tangibles component, technological advancements appear to enhance service quality which ultimately satisfies customers in the port logistics service industry.
LE Thi Lan Huong,HOANG Vu Hiep,HOANG Mai Duc Minh,NGUYEN Hong Phuc,BUI Xuan Bach 한국유통과학회 2022 유통과학연구 Vol.20 No.6
Purpose: This research aims to provide empirical evidence on the impact of digital literacy on behavioural intention regarding using technology for distribution of higher education. Design, Methodology, and Approach: Quantitative analysis was carried out using Covariance-Based Structural Equation Model with data collected from 901 students who fully experienced 2-year study online at different universities in Vietnam. The structural model was built with digital literacy as the primary indicator and other variables were included based on modified version of Unified Theory of Acceptance and Use of Technology (UTAUT2) by adopting performance expectancy, effort expectancy, social influence, habit, and hedonic motivation variables specifically for education sector. Self-efficacy was added to eliminate possible bias in technology acceptance. Results: From the results of model estimation, digital literacy presented positive impact on the online distribution of higher education in Vietnam. The mediating effects of various indicators such as performance expectancy, effort expectancy, social influence, habit, hedonic motivation, and self-efficacy are significantly determined by research model. Conclusion: The higher level of digital literacy of the students, the more likely that they will use technology in higher education study, especially online learning. Additionally, the mediating effects of indicators from the UTAUT2 theoretical model were also evident to be positively significant.