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      • KCI등재

        Factors Affecting Electronic Tax Compliance of Small and Medium Enterprises in Vietnam

        Huyen Thi Dieu LE,Men Thi BUI,Giang Thi Cam NGUYEN 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.1

        In Vietnam, tax compliance has become an important goal in the tax reform strategy. In the context of technology 4.0, the application of the electronic tax system is of great significance to small- and medium-sized enterprises (SMEs). The paper explores factors influencing electronic tax compliance of SMEs in Vietnam. Data from 402 SMEs, who are business taxpayers, was selected through a researcherdesigned questionnaire survey method. The results indicate that four groups of factors have significant effects on electronic tax compliance among Vietnamese SMEs. These groups include Taxpayer Awareness (TA), Perceived Ease of use (PTE), Vietnamese tax administration (VTA,) and Efficiency of Vietnamese tax policy (VTP). The factor analysis was adopted; Cronbach’s alpha coefficients were calculated, exploratory factor analysis (EFA) was used. The findings found that among these four groups, the most influencing factor is taxpayer awareness. It is suggested that the Vietnamese government should pay attention to promote and support SMEs to raise full awareness of tax obligations. This could be done through various methods such as conducting workshops for updating tax policies and short courses to business taxpayers of electronic tax compliance. The study is expected to provide some important implications for policy-makers and practitioners in tax policy reform in Vietnam.

      • KCI등재

        Synthesis of organoclays and their application for the adsorption of phenolic compounds from aqueous solution

        Van Noi Nguyen,Thi Dieu Cam Nguyen,Thanh Phuong Dao,Hung Thuan Tran,Dinh Bang Nguyen,안대희 한국공업화학회 2013 Journal of Industrial and Engineering Chemistry Vol.19 No.2

        Organoclays were synthesized by exchanging inorganic cations between layers in Thanh Hoa bentonite using organic cations including benzylhexadecyldimethylammonium (BHDDM+), dimethyldioctadecylammonium (DMDOD+) and benzylstearyldimethylammonium (BSDM+). Inserting organic cations increases material interlayer distance significantly (from 15 A˚ to 40 A˚ ) and simultaneously enhances affinity of materials toward organic pollutants. The results show that adsorption capacity of organics on organoclays strongly depends on affinity between organic substances and ammonium cations rather than on interlayer distance of organoclays. This means that the sorption of organoclays for organic contaminants was significantly influenced by the nature of the surfactants added to the clay.

      • KCI등재

        Preparation, characterization and evaluation of catalytic activity of titania modified with silver and bentonite

        Dinh Bang Nguyen,Thanh Phuong Dao,Hung Thuan Tran,Van Noi Nguyen,안대희,Thi Dieu Cam Nguyen 한국공업화학회 2012 Journal of Industrial and Engineering Chemistry Vol.18 No.5

        The aim of this study is to evaluate phenol degradation capability of silver modified titanium dioxide nanomaterial on bentonite support (Ag-TiO2/Bent). The material was synthesized as photocatalyst by adding Ag-TiO2 sol into bentonite suspension. The experimental results revealed that photooxidation activity of Ag-TiO2/Bent was greatly higher than that of Ag-TiO2 and TiO2/Bent. The phenol removal efficiency was 23.25%, 35.41% and 98.94% for Ag-TiO2, TiO2/Bent and Ag-TiO2/Bent, respectively. The dispersion of silver modified TiO2 on bentonite support significantly enhances photocatalytic activity under solar radiation due to surface plasmon resonance formation and prevention of anatase-to-rutile phase transformation.

      • Design of CoNi alloy/graphene as an efficient Pt-free counter electrode in liquid junction photovoltaic devices

        Park, Eunhee,Lee, Yoojin,Dao, Van-Duong,Cam, Nguyen Thi Dieu,Choi, Ho-Suk Elsevier 2017 Synthetic metals Vol.230 No.-

        <P><B>Abstract</B></P> <P>Co<SUB>x</SUB>Ni<SUB>1-x</SUB> alloys (0≤x≤1) are successfully synthesized and immobilized on a reduced graphene oxide (RGO) surface using the dry plasma reduction method. HRSEM and XPS measurements are used to analyze the morphology and chemical composition of the developed materials. Then, the developed materials are applied as Pt-free counter electrodes (CEs) in liquid junction photovoltaic devices. In order to obtain efficient CEs, the chemical composition of the Co<SUB>x</SUB>Ni<SUB>1-x</SUB>/RGO is controlled through optimizing the volume ratio of the Co and Ni precursors during the synthesizing process. It is found that the highest efficiency was 6.75% for the device using Co<SUB>0.3</SUB>Ni<SUB>0.7</SUB>/RGO CE, which is also higher than those of the devices using Pt CE (6.63%), Co/RGO (6.33%), and Ni/RGO (5.52%). The obtained results can be explained through the optimization of the charge-transfer resistance and diffusion impedance values of the developed materials. The strategy is simple and efficient; thus, it is promising for fabricating cost-effective CE materials for dye-sensitized solar cells.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Bimetallic CoNi nanoparticles/reduced graphene oxide are prepared by dry plasma reduction. </LI> <LI> The electrocatalytic activity as well as electric conductivity is significantly enhanced. </LI> <LI> The highest efficiency is recorded from device employed Co<SUB>0.3</SUB>Ni<SUB>0.7</SUB>/reduced graphene oxide counter electrode. </LI> <LI> The strategy is for Pt-free counter electrode in PV-device using bimetallic CoNi nanoparticles/reduced graphene oxide. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>[DISPLAY OMISSION]</P>

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