The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam

NGUYEN, Loan Thi,NGUYEN, Anh Hong Viet,LE, Hac Dinh,LE, Anh Hoang,TRUONG, Tu Tuan Vu Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.8

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

A DESIGN OF MULTIBAND, DUAL-POLARIZATION, BEAM-SWITCHABLE DUAL-ANTENNA FOR INDOOR BASE STATIONS

Nguyen, Viet-Anh,Aziz, Rao Shahid,Park, Seong-Ook,Yoon, Giwan The Electromagnetics Academy (EMW Publishing) 2014 Electromagnetic waves Vol.149 No.-

Walking Features Detection for Human Recognition

Nguyen Anh Viet,Eung-Joo Lee 한국멀티미디어학회 2008 멀티미디어학회논문지 Vol.11 No.6

Smoothed Group-Sparsity Iterative Hard Thresholding Recovery for Compressive Sensing of Color Image

Viet Anh Nguyen,Khanh Quoc Dinh,Chien Van Trinh,Younghyeon Park(박영현),Byeungwoo Jeon(전병우) 대한전자공학회 2014 전자공학회논문지 Vol.51 No.4

압축센싱은 성긴(Sparse) 또는 압축가능한(Compressible) 신호에 대해 Nyquist rate 미만의 샘플링으로도 신호 복원이 가능하다는 것을 수학적으로 증명한 새로운 패러다임의 신호 획득 방법이다. 단순한 신호 획득 과정을 이용하면서도, 동시에 우수한 압축센싱 복원 영상을 얻기 위한 많은 연구들이 수행되고 있다. 그러나, 에너지 분포 및 인간 시각 시스템 등 컬러 영상에 대한 기본적인 특성을 복원 과정에 활용한 기존 압축센싱 관련 연구는 많이 부족하다. 이러한 문제를 해결하기 위해, 본 논문에서는 컬러영상의 압축센싱 복원을 위한 평활 그룹-희소성 기반 반복적 경성 임계 알고리즘을 제안한다. 제안하는 방법은 그룹-희소성에 기반한 경성 임계치 적용과 프레임 기반 필터의 사용을 통해 영상의 변환 영역에 대한 희소성을 증대시키는 동시에 화소 영역의 평활 정도를 복원 과정에 활용할 수 있도록 한다. 또한, 그룹-희소화 경성 임계 과정은 자연 영상의 에너지 분포 및 인간 시각 시스템 특성에 따라 중요하다고 판단되는 RGB-그룹 계수들을 보전하도록 설계하였다. 실험 결과 객관적 화질 측면에서 제안방법이 대표적인 그룹-희소화 평활 복원 기법 보다 평균 PSNR이 최대 2.7dB 높은 것을 확인하였다. Compressive sensing is a new signal acquisition paradigm that enables sparse/compressible signal to be sampled under the Nyquist-rate. To fully benefit from its much simplified acquisition process, huge efforts have been made on improving the performance of compressive sensing recovery. However, concerning color images, compressive sensing recovery lacks in addressing image characteristics like energy distribution or human visual system. In order to overcome the problem, this paper proposes a new group-sparsity hard thresholding process by preserving some RGB-grouped coefficients important in both terms of energy and perceptual sensitivity. Moreover, a smoothed group-sparsity iterative hard thresholding algorithm for compressive sensing of color images is proposed by incorporating a frame-based filter with group-sparsity hard thresholding process. In this way, our proposed method not only pursues sparsity of image in transform domain but also pursues smoothness of image in spatial domain. Experimental results show average PSNR gains up to 2.7dB over the state-of-the-art group-sparsity smoothed recovery method.

Walking Features Detection for Human Recognition

Viet, Nguyen Anh,Lee, Eung-Joo Korea Multimedia Society 2008 멀티미디어학회논문지 Vol.11 No.6

Human recognition on camera is an interesting topic in computer vision. While fingerprint and face recognition have been become common, gait is considered as a new biometric feature for distance recognition. In this paper, we propose a gait recognition algorithm based on the knee angle, 2 feet distance, walking velocity and head direction of a person who appear in camera view on one gait cycle. The background subtraction method firstly use for binary moving object extraction and then base on it we continue detect the leg region, head region and get gait features (leg angle, leg swing amplitude). Another feature, walking speed, also can be detected after a gait cycle finished. And then, we compute the errors between calculated features and stored features for recognition. This method gives good results when we performed testing using indoor and outdoor landscape in both lateral, oblique view.

Multi-view Human Recognition based on Face and Gait Features Detection

Anh Viet Nguyen,He Xiao Yu,Jae-Ho Shin,Sang-Yun Park,Eung-Joo Lee 한국멀티미디어학회 2008 멀티미디어학회논문지 Vol.11 No.12

Visually Weighted Group-Sparsity Recovery for Compressed Sensing of Color Images with Edge-Preserving Filter

Viet Anh Nguyen,Chien Van Trinh,Younghyeon Park(박영현),Byeungwoo Jeon(전병우) 대한전자공학회 2015 전자공학회논문지 Vol.52 No.9

본 논문에서는 컬러 영상의 압축 센싱 복원 기술에 인지시각시스템의 특성을 접목해 복원 영상의 화질을 향상 시키는 방법을 연구하였다. 제안하는 그룹-희소성 최소화 기반 컬러 채널별 시각적 가중치 적용 방법은 영상의 성긴 특성뿐만 아니라 인지시각시스템의 특성을 반영할 수 있도록 설계되었다. 또한, 복원 영상에서의 잡음을 제거하기 위하여 설계한 경계보존 필터는 영상의 경계 부분에 대한 디테일을 보존함으로써, 복원 영상의 품질을 향상 시키는 역할을 한다. 실험 결과, 제안하는 방법이 최신의 그룹-희소성 최소화 기반 방법들보다 평균 0.56 ∼ 4dB 더 높은 PSNR을 달성함으로써, 객관적 성능을 향상시킬 수 있음을 확인하였으며, 주관적 화질 또한 기존 방법들에 비해 뛰어나다는 것을 복원된 영상 간 비교를 통해 확인하였다. This paper integrates human visual system (HVS) characteristics into compressed sensing recovery of color images. The proposed visual weighting of each color channel in group-sparsity minimization not only pursues sparsity level of image but also reflects HVS characteristics well. Additionally, an edge-preserving filter is embedded in the scheme to remove noise while preserving edges of image so that quality of reconstructed image is further enhanced. Experimental results show that the average PSNR of the proposed method is 0.56 ∼ 4dB higher than that of the state-of-the art group-sparsity minimization method. These results prove the excellence of the proposed method in both terms of objective and subjective qualities.

Income Distribution and Factors Affecting the Bank’s Stability

Viet Xuan TRINH(Viet Xuan TRINH ),Du Kim DO(Du Kim DO),Anh Thi Lan NGUYEN(Anh Thi Lan NGUYEN ) 한국유통과학회 2022 유통과학연구 Vol.20 No.9

Purpose: Research on banking sustainability plays an important role in helping banks understand the level of risk in different types of companies. Therefore, this study was conducted to determine the factors affecting the sustainability of Joint Stock Commercial Banks in Vietnam. Research design, data and methodology: The following theories, the factors affecting the bank's sustainability include: Business model diversification (income diversification), bank size, loan ratio, and net interest margin. Data was collected from Joint Stock Commercial banks in Vietnam from 2015 to 2019. With GLS model on panel data with banks listed on Vietnam stock exchange. Results: The analysis results show that net interest income has a positive impact on the sustainable business results of banks through the rate of return on total assets (ROA). The non-interest income hasn’t impact on bank stability. From this result, there aren’t positive signs of income diversification in banks. At the same time, with the obtained results, the study also provides a policy implication for banks. Conclusions: The study also provides some policy implications to improve the bank stability. Diversifying income in banks is necessary, but how to make it influential banks has not yet been done. Therefore, the adjustments in non-interest business activities need to be carefully considered by banks.

HUMAN GAIT RECOGNITION BASED ON LEGS FEATURES

Nguyen Anh Viet,Boo-Yol Ok,Suk-Hwan Lee,Young-Yeol Choo,Eung-Joo Lee 한국멀티미디어학회 2007 한국멀티미디어학회 국제학술대회 Vol.2007 No.-

Gait, or the particular manner of walking, is one of the few biometrics can be measured at a distance and useful for passive surveillance well as biometric applications. In this paper, we propose a gait recognition algorithm based on the joint angle, leg swing amplitude and the speed of a person in one gait cycle. Once the binary moving object is obtained using background subtraction method, we continue extracting the leg region and get legs features (leg angle and leg swing amplitude each frame in video stream). When a gait cycle finished, we carry out calculate the walking speed. After had all of these features, we compute the errors between calculated features and stored features for recognition.

Container Dimension Detection and 3D Modeling Based on Stereo Vision

Anh Viet Nguyen,Young Yeol Choo,Eung Joo Lee 한국멀티미디어학회 2008 한국멀티미디어학회 국제학술대회 Vol.2008 No.-

Automation refers to using machines to perform tasks formerly done by human beings. Controling operations without human intervention are interesting challenge to all scientists. In this paper we propose a novel method for pickup container automatically in port. For dimension detecting and estimation the distance from crane to container in the real environment, we use stereo camera. From the left and right acquisition image of this camera, we use the combination of Hough Transform (HT) and Connected Component Labeling (CCL) for detecting line. After that, base on the parallel and perpendicular characteristics of container boundary, we remain only lines which can be used for rectangle forming module. From the candidate formed rectangle, we use color distribution on everyone for getting the target object. After having the object on both left and right images, we can estimate the distance from camera to object and container dimension. In experiment, we have god result in both video clip and real-time camera.