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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.
Bach, Quang-Vu,Le, Van Tam,Yoon, Yong Soo,Bui, Xuan Thanh,Chung, Woojin,Chang, Soon Woong,Ngo, Huu Hao,Guo, Wenshan,Nguyen, Dinh Duc Elsevier 2018 Journal of Cleaner Production Vol.178 No.-
<P><B>Abstract</B></P> <P>A new hybrid pilot plant configuration based on a modularized rolled pipe system (RPS) combined with a submerged flat sheet membrane bioreactor (MBR) was investigated to enhance the sewage treatment and membrane performance. The system was operated under actual conditions for more than four months, that is, at a constant flow rate of 30 m³/d and with two internal recycling ratios. The results indicate that the hybrid system produces an excellent effluent quality and considerably mitigated membrane fouling. The average concentrations of SS, COD, TN, NH<SUB>4</SUB> <SUP>+</SUP>-N, NO<SUB>3</SUB> <SUP>−</SUP>-N, and PO<SUB>4</SUB> <SUP>3-</SUP>-P remained below 2.81, 8.29, 8.77, 0.15, 8.17, and 1.49 mg/L, respectively. It was estimated that the periodic chemical cleaning of the membrane could be extended to approximately six months. The MBR and RPS can virtually complete nitrification and denitrification, respectively. The highest average denitrification rate of the RPS is 116.95 mg NO<SUB>3</SUB>-N/(g MLVSS d), with a hydraulic retention time of 1.05 h. Therefore, the RPS–MBR hybrid system has potential to improve the sewage treatability. The emerging RPS technique can obtain high rates of denitrification coupled with a compact design, ease of installation, and small footprint.</P> <P><B>Highlights</B></P> <P> <UL> <LI> A new hybrid sewage treatment system was explored. </LI> <LI> Excellent denitrification is achieved with the novel rolled pipe system. </LI> <LI> High rates of simultaneous nitrification and denitrification are obtained. </LI> <LI> The hybrid system performs well in removing organic and nitrogen compounds. </LI> <LI> The membrane fouling rate of the hybrid system is significantly low. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>[DISPLAY OMISSION]</P>
Nguyen Le Minh Tri,김지태,Bach Long Giang,T.M. Al Tahtamouni,Pham Thi Huong,이창하,Nguyen Minh Viet,Do Quang Trung 한국공업화학회 2019 Journal of Industrial and Engineering Chemistry Vol.80 No.-
In this study a novel Ag-doped graphitic carbon nitride (g-C3N4) photocatalyst was synthesized and appliedas high efficientmaterial under solarlight towardsemerging antibiotic pollutantin hospital wastewater. Thetetracycline (TC) was chosen as a target pollutant and the content of Ag doping at 3 mmol revealed thehighest photocatalytic degradation efficiency of TC (96.8%) after 120 min under solar light irradiation. Thephotoluminescence and UV–vis analysis confirmed the enhancement of charge separation and transfer inthe graphitic carbon structure after Ag-doping. The removal efficiency of TC using g-C3N4 and Ag-doped g-C3N4 (AgCN) underdark conditions was only 25.6 and 31.8%, respectively. While under solarlight conditions,the removal efficiency of TC increased to 68.3 and 96.8% for g-C3N4 and AgCN, respectively. The reusabilityprocess showed that AgCN displayed extremely high stability after 6 cycles without significant drop inantibiotic degradation efficiency. The application of AgCN was tested for treatment of TC from hospitalwastewater and it showed high removal efficiency of 89.6% within 120 min reaction time. In addition, theintermediatesgeneratedandreductionof total organiccarbon(TOC)duringthephotocatalyticreactionweredetected to support information of possible TC removal mechanism.
Control of morphology and Orientation of Electrochemically Grown ZnO Nanorods
Tran Hoang Cao Son,Le Khac Top,Nguyen Thi Dong Tri,Ha Thuc Chi Nhan,Lam Quang Vinh,Bach Thang Phan,김상섭,Le Van Hieu 대한금속·재료학회 2014 METALS AND MATERIALS International Vol.20 No.2
We report the direct electrochemical deposition of ZnO nanorods on an indium tin oxide substrate. Themorphology and orientation of the grown ZnO nanorods were investigated as functions of the currentdensity. It is likely that the concentrations of OH- and Zn2+ ions, which could be controlled by varying thecurrent density, determine the shape and alignment of the ZnO nanorods. The nanorods were tilted, hexagonal,and prismatic at a low current density (0.1 mA/cm2) and vertically aligned and obelisk-shaped at highcurrent densities (greater than 0.6 mA/cm2). By using the low and high current densities sequentially in atwo-step growth process, vertically aligned, hexagonal, and prismatic ZnO nanorods could be grownsuccessfully. The underlying mechanism responsible for the growth of the ZnO nanorods is also discussed.
Argyreia gyrobracteata Traiperm & Chitchak (Convolvulaceae): A new record to the flora of Vietnam
Binh Duc TRAN,Bach The TRAN,Do Van Hai,Quang Hong BUI,Son Hoang DOAN,Han Ngoc LE,Thuy Thu NGUYEN,엄상미 한국식물분류학회 2020 식물 분류학회지 Vol.50 No.3
Argyreia gyrobracteata Traiperm & Chitchak (Convolvulaceae) is newly recorded in Vietnam. It is similar to A. mekongensis Gagnep & Courch in having a white campanulate corolla but differs from that species by having whitish surface of the abaxial leaf, narrowly lanceolate or linear-oblong, curly, rolled up the bract with a longer length of the petiole and a shorter pedicel. It was previously known only in Thailand, but was recently found in Lam Dong Province, Vietnam, for the first time. The present study provides a detailed description, colorful photos and the distribution of the species. Furthermore, a comparison of the diagnostic characters between this species and a related species in Vietnam, A. mekongensis Gagnep & Courch, is provided.
The Impact of Organizational Commitment on Employee Motivation: A Study in Vietnamese Enterprises
NGUYEN, Hoai Nam,LE, Quoc Hoi,TRAN, Quang Bach,TRAN, Thi Hoang Mai,NGUYEN, Thi Hai Yen,NGUYEN, Thi Thuy Quynh Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.6
The study examines direct and indirect impacts of organizational commitment on employee motivation through two mediating factors - opportunistic behavior and knowledge sharing - in Vietnamese enterprises. The samples were selected by the non-probability sampling method followed convenient sampling, relatively stratified by localities in Vietnam. The sample size was 636 employees in Vietnamese enterprises. The number of collected online questionnaires was 379, while the number of valid questionnaires was 329. In the direct survey, the number of distributed questionnaires was 750, while the number of collected questionnaires was 421 and the number of valid questionnaires was 307. The total number of valid questionnaires used for analysis was 636. The study used quantitative methods with structural equation modeling analysis. The results indicate that among the components of organizational commitment, normative commitment has both direct and indirect impacts on employee motivation through two mediating factors: opportunistic behavior and knowledge sharing. Meanwhile, affective commitment has only an indirect impact on employee motivation through these mediating factors. Continuance commitment has both direct and indirect impacts; however, it has only an indirect impact on employee motivation through opportunistic behavior. In addition, the results show opportunistic behavior has a negative impact on the knowledge sharing of employees in enterprises.
Clerodendrum ervatamioides (Lamiaceae): A new record to the flora of Vietnam
Heyjoong KIM,Do Van Hai,Tran Duc THIEN,Tran The Bach,Bui Hong Quang,Duong Thi HOAN,Le Ngoc HAN,Tran Duc BINH,Ritesh Kumar Choudhary,이중구 한국식물분류학회 2022 식물 분류학회지 Vol.52 No.4
Clerodendrum ervatamioides C. Y. Wu was described in 1977 with its type locality in Yunnan, China. During our floristic investigation in the Muong Nhe Nature Reserve of Vietnam of Dien Bien province and in the Muong Te district of the Lai Chau province, we collected several specimens of Clerodendrum ervatamioides, marking the first record of its occurrence in Vietnam. In this paper, details of the morphological features, distribution, ecology, photo plates, and a table comparing the morphological features with its ally Clerodendrum garrettianum Craib are provided.
Hoang Van Luong,Nguyen Van Long,Vu Binh Duong,Nguyen Linh Toan,Nguyen Van Minh,Le Bach Quang,Nam Hyuck Kim,Sang Yo Byun 한국생물공학회 2009 KSBB Journal Vol.24 No.2
This study was initiated to investigate the impacts of media types and other components on the callogenensis and cell mass production of Panax vietnamensis in the first step of the cell biomass procedure. Four media were checked: Murashige-Skoog (MS), White, Gamborg and Nitch-All. All the four media were shown potential media for Panax vietnamensis callogenensis and cell mass production, in which the MS medium showed the best results: the successful callogenensis ratio and cell mass formation were 30% and 62,93 ± 3,63 mg (DW) respectively, the Nitch medium showed the lowest results: the successful callogenensis ratio and cell mass formation were 15% and 27,10 ± 2,24 mg (DW) respectively. The results showed that the MS medium is the most suitable medium for Panax vietnamensis callogenensis and cell mass production.
Luong, Hoang Van,Long, Nguyen Van,Duong, Vu Binh,Toan, Nguyen Linh,Minh, Nguyen Van,Quang, Le Bach,Kim, Nam-Hyuck,Byun, Sang-Yo The Korean Society for Biotechnology and Bioengine 2009 KSBB Journal Vol.7 No.4
This study was initiated to investigate the impacts of media types and other components on the callogenensis and cell mass production of Panax vietnamensis in the first step of the cell biomass procedure. Four media were checked: Murashige-Skoog (MS), White, Gamborg and Nitch-AII. All the four media were shown potential media for Panax vietnamensis callogenensis and cell mass production, in which the MS medium showed the best results: the successful callogenensis ratio and cell mass formation were 30% and 62,93 ${\pm}$ 3,63 mg (DW) respectively, the Nitch medium showed the lowest results: the successful callogenensis ratio and cell mass formation were 15% and 27,10 ${\pm}$ 2,24 mg (DW) respectively. The results showed that the MS medium is the most suitable medium for Panax vietnamensis callogenensis and cell mass production.