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Hoang Thi Hong Hanh,박성호 한국해사법학회 2023 해사법연구 Vol.35 No.3
The Maritime Labour Convention (MLC, 2006) was adopted by the International Labour Organization (ILO) as a global successful achievement in protecting the human rights of seafarers. Regulations in respect of the ‘Seafarers' employment agreements’, are considered ‘the heart’ of the MLC, 2006 to ensure decent working and living conditions for seafarers. Nonetheless, incorporating regulations of these regulations into the national legal systems of numerous State Members does not completely meet the requirements of the MLC, 2006, especially in developing countries with an insignificant number of seafarers like Vietnam. With the applied legal research, comparative legal, and statistic descriptive methods, the main aim of this article is to investigate the gaps in Vietnam's legal system concerning the regulations of the seafarers' employment agreements in comparison with requirements of the MLC, 2006, make reference to the Seafarers Act of Republic of Korea and suggest measures to close the gaps in Vietnam's legal documents.
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.
Barriers to Derivative Accounting Disclosure: The Case of Vietnamese Firms
NGUYEN, Hanh Thi Hong,TRAN, Ngoc Minh,NGUYEN, Quyen Le Hoang Thuy To Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.10
This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.
Farhad Taghizadeh-Hesary,Nguyet Thi Minh Phi,Hanh Hoang Thi Hong,Vu Tuan Chu 세종대학교 경제통합연구소 2019 Journal of Economic Integration Vol.34 No.4
This paper assesses the impact of financial integration on financial development and establishes thresholds for materializing gains of financial advances from financial globalization using a sample of 34 countries from the East Asian and Pacific region. Following the approaches of Kose et al. (2011) and Asongu and De Moor (2016), we test non-linearity within the financial openness and financial development nexus through semi-parametric ordinary least-squares regression, and then, we develop threshold dynamics models. According to our findings, the effect of financial integration on financial development significantly changes across different financial inflows. When using external debt as a proxy for financial openness, there exists a robust significant inverted U-shaped relationship between financial integration and financial development. The empirical findings also suggest that the financial integration-development nexus is contingent on the level of trade openness, national income, and institutional quality. The results are robust to different measures of financial development and integration, the inclusion of other determinants of financial development, and considerations of endogeneity.
Factors Affecting the Work Motivation of the Construction Project Manager
PHAN, Phuong Thanh,PHAM, Cuong Phu,TRAN, Nhu Thi Quynh,LE, Hang Thi Thu,NGUYEN, Hanh Thi Hong,NGUYEN, Quyen Le Hoang Thuy To Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.12
Project manager plays a very important role in the success of any project. The primary duty of the project manager is to combine the outcomes or results of the various processes and activities of project management into a systematic project management strategy or plan for the project. In the construction industry, a lack of motivation is an urgent problem for many project managers in construction and engineering projects. Lack of motivation affects the quality and productivity of jobs, reducing profits and growth for companies, businesses, contractors or organizations that rely on human resources. The reasons for this lack of motivation are diverse ranging from salary to culture to life and working environment, among others. Through surveys and data analysis using Cronbach's Alpha reliability and EFA (Exploratory Factor Analysis), our research scaled the factors affecting work motivation of project managers in the construction industry in Vietnam. The research results identified six major groups of relevant factors including (i) salary and benefits, (ii) work environment, (iii) promotion opportunities, (iv) organizational culture, (v) interest in the job, and (vi) relationship with the organization. From there, this paper contributed useful information as well as measures for businesses, companies, contractors or organizations in the construction industry.