Volume 9, Issue 11
IMPACT FACTOR 4.428
1) Proposed Study Model Effects Of Internal Controls On Tax Compliance Of Enterprises
Author’s Details: (1)Phuong Hoa Le (2)Thi Nguyet Doan (3)Hoang Giang Nguyen-(1) (2) (3)University of Economics – Technology for Industries, Vietnam-Correspondence: Phuong Hoa Le, 456 Minh Khai, Hai Ba Trung, Ha Noi
Abstract:
The objective of this paper is to review research related to the effects of internal control on corporate tax compliance. From there, based on the Vietnamese context, we propose a research model that intends to assess the impact of internal control on corporate tax compliance.
Key Words: Internal control, tax compliance
[Download Full Paper] [Page 01-07]
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2) Impact of Tobacco Control to Sustainable Evelopment Goals: Literature Review
Author’s Details:(1)Thi Nguyet Minh Nguyen (2)Thu Van Dan (1)
(2)University of Economics – Technology for Industries, Vietnam
Correspondence: Thi Nguyet Minh Nguyen, 456 Minh Khai, Hai Ba Trung, Ha Noi
Abstract:
The article has studied the current measures of tobacco control in Vietnam, summary Vietnam’s results in harm prevention of tobacco. Also, the thesis focuses on more detailed analyzing and comparing data from two Vietnam’s surveys follow to Global Adult Tobacco Survey (GATS) in 2010 and 2015; then, point out the impacts of tobacco control in gaining sustainable development in Vietnam, particularly in gaining SDG 1 (End poverty) and SDG 3 (Ensure health for all at all age) and quality educational goals. The finding also have some review on implementing of tobacco control measures in Vietnam and give some recommendation for Vietnam to improve Framework Convention on Tobacco Control in the next period in order to gain suitable SDGs.
Key words: Tobacco control, sustainable development, Vietnam
[Download Full Paper] [Page 08-36]
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3) Theory Model about Tax Administration and Tax Compliance
Author’s Details: (1)Thi Phuong Thao Pham (2)Thi Yen Luong (3)Thanh Thuy Tran-(1) (2) (3) University of Economics – Technology for Industries, Vietnam-Correspondence: Thi Phuong Thao Pham, 456 Minh Khai, Hai Ba Trung, Ha Noi
Abstract:
The objective of this paper is a research overview of tax administration and tax compliance. We also look at the relationship between tax administration and tax compliance. In the section we have a very detailed general analysis of concepts, categories, roles, evaluation criteria and factors affecting tax administration and tax compliance. The article is the theoretical foundation for the empirical assessment of the impact of tax administration on tax compliance in Vietnam.
Key words: Tax administration, tax compliance, Vietnam
[Download Full Paper] [Page 37-43]
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4) International Experience and Lessons for Vietnam on Tax Administration for Tax Compliance
Author’s Details: (1)Thi Thu Quynh Do (2)Thi Bich Ngoc Nguyen (3)Hoang Giang Nguyen-(1) (2) (3) University of Economics – Technology for Industries, Vietnam-Correspondence: Thi Thu Quynh Do, 456 Minh Khai, Hai Ba Trung, Ha Noi
Abstract:
The objective of the article is to analyze the experiences of countries around the world on the current situation of tax administration and tax compliance, thereby drawing lessons for Vietnam. In addition, we also analyze the tax administration and tax compliance situation of some provinces in Vietnam. Finally, we offer solutions to help improve tax administration and tax compliance in Vietnam.
Key words: Tax administration, tax compliance, Vietnam
[Download Full Paper] [Page 44-50]
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5) The Relationship between Tax Administration and Tax Compliance
Author’s Details: (1)Thi Thao Truong (2)Thi Yen Luong (3)Thanh Thuy Tran-(1) (2) (3) University of Economics – Technology for Industries, Vietnam
Correspondence: Thi Thao Truong, 456 Minh Khai, Hai Ba Trung, Ha Noi
Abstract:
The objective of this paper is a research overview of tax administration and tax compliance. We also look at the relationship between tax administration and tax compliance. In the section we have a very detailed general analysis of concepts, categories, roles, evaluation criteria and factors affecting tax administration and tax compliance. The article is the theoretical foundation for the empirical assessment of the impact of tax administration on tax compliance in Vietnam.
Key words: Tax administration, tax compliance, Vietnam
[Download Full Paper] [Page 51-61]
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6)“The Environment is Where We All Meet:” Successful Sustainable Tourism Initiatives in the United States
Author’s Details: (1) Mr. Bhaskar Sailesh-PhD Scholar-Christ University Bangalore-Orcid – https://orcid.org/0000-0002-5666-3597 (2)Dr Suja John-Associate Professor-Christ University -Bangalore
Abstract:
Today, in the era of conservation and technology, more and more initiatives are being undertaken to integrate sustainability with tourism activities, promote leisure, and the fun-loving lifestyle of people while ensuring that they are not harmful to the environment. This paper reviews the best practices of notable tourist spots in the United States, championing their strengths and weaknesses in achieving their respective goals. The five environmentally-friendly and sustainable practices that were reviewed showed a great representation of the great possibilities for the tourism industry in the world to employ the basic principles attached to them. The results also indicated that the current understanding of ecotourism is that it is solely based on the reaction or decision of certain groups of people and not the whole community. Whether or not the people give their best to support ecotourism, it is inevitable that there are places that would suffice to offer this kind of sustainable offering to those who are imaginative and adventurous enough to explore them.
Key words: Sustainability, Environment, Tourism, Responsible Behaviour, Conservation
[Download Full Paper] [Page 62-67]
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7) Evaluation of the Level of Knowledge among Allied Health Workers Regarding Hand Hygiene and Healthcare-Associated Infections (HAIS): A Cross Sectional Study Conducted In Pakistan
Author’s Details: (1)Ajmal Iqbal (2)Saida Waheed-FMH College of Nursing, Lahore (3)Fakhar Abbas-Basic Health Unit, Machar Khadi, Sargodha
Abstract:
Healthcare associated infections (HAIs) are not incubating at the time of admission to the hospital but develops in patients during their stay in the healthcare facility and extend the duration of stay in the healthcare facility. Healthcare-associated infections (HAI) characterize unsolicited consequences of healthcare with significant outcomes on the patients’ progress such as a rise in their misery, prolonging their stay in the hospital, in the healthcare expenses, in the disease and the death. The goal of this study was to evaluate the level of knowledge among allied health workers regarding hand hygiene (HH) and healthcare associated infections (HAIs). Cross sectional study design was used and data was collected from a tertiary care hospital of Lahore from October to December 2018. Total number of 60 allied health workers working at different designations and having different experience were interviewed. Eleven allied health workers out of 60 (19%) were found to have poor knowledge regarding HAIs, 34 (56%) allied health workers had average knowledge and 15 (25%) allied health workers had excellent knowledge about the HAIs. . Response from 1 (2%), 28 (47%) and 31 (51%) allied health workers were poor, average and excellent respectively. Considering their possible interactions with the patients there must be continuous education in the discipline of infection control for all healthcare workers and practice of healthcare staff to update their knowledge their compliance to the guidelines/ standards of infection control evaluated periodically and corrective actions must be devised.
Key words: healthcare, infections, hygiene, interventions, qualification, designation
[Download Full Paper] [Page 68-72]
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8) Artificial Intelligence and Business Intelligence a Study on Telecommunication Sector in Egypt
Author’s Details: (1)Prof. Dr. Wageeh A. Nafei (1)University of Sadat City, Menoufia, Egypt
Abstract:
The objective of the research is to examine the impact of Artificial Intelligence (AI) on Business Intelligence (BI). The research population consists of all employees at Telecommunication sector in Egypt. The researcher adopted a sampling method to collect data for the study. The appropriate statistical methods such as Alpha Correlation Coefficient (ACC), Confirmatory Factor Analysis (CFA), Multiple Regression Analysis (MRA), were used to analyze the data and test the hypotheses.The research has reached a number of results, the most important of which are (1) the dimensions of AI play an important role in improving the performance of Telecommunication companies in Egypt by providing information, making decisions, tackling problems, and reducing costs and (2) Telecommunication companies in Egypt still do not use advanced AI technologies to the degree that they are used in international Telecommunication companies such as the AI system and techniques in the areas of the use of NN and GA to support financial decisions related to asset and liability management, (3) expert system as one of the dimensions of AI play an important role in enhancing and improving the role of Telecommunication companies in Egypt, (4) neural networks as one of the dimensions of AI are concerned with downloading large amounts of information that are used to provide Telecommunication companies in Egypt with multiple options due to their high capabilities in analyzing and processing information, (5) genetic algorithms as one of the dimensions of AI help Telecommunication companies to find quick solutions to the problems they face in light of the changing environment conditions, with the aim of helping the management to reach quick results, (6) intelligence agents as one of the dimensions of AI help Telecommunication companies in making decisions in light of the knowledge base that is stored, which leads to reduced time on the one hand, and cost on the other hand, (7) organizations do not rely on BI applications and technologies as a repository of data and immediate analytical processing, (8) the organizations operate in a competitive framework, represented by other organizations operating in the Egyptian environment, which makes the organization’s environment suitable for using BI and competitive intelligence applications, (9) the low level of the organizations ’infrastructure to deal with the field of software that supports BI. Perhaps this is due to the organizations’ tendency to deal with technologies that work to accomplish the traditional activities of the organization, (10) the interest in BI was limited to certain aspects, the most important of which is the use of BI in reviewing and completing operations within the organization, while the lesser concerns were related to various aspects, the most important of which is cooperation with individuals inside and outside the organization, and the search for new knowledge, and allowing individuals to learn in multiple locations, (11) attention has been focused on the practice of BI in specific aspects, the most important of which is the focus on ensuring that workers in the organization understand the importance of BI for the success of the organization and considering this concept as part of the organization’s culture.
Key words: Artificial Intelligence , Business Intelligence
[Download Full Paper] [Page 73-98]
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9)The Role of Nanotechnology in Enhancing Environmental Sustainability an Exploratory Study on Pharmaceutical Industry in Egypt
Author’s Details: (1)Prof. Dr. Wageeh A. Nafei (1)University of Sadat City, Menoufia, Egypt
Abstract:
The objective of the research is to examine the Role of Nano Technology (NT) in enhancing Environmental Sustainability (ES). The research population consists of all employees at Pharmaceutical industry in Egypt. Due to time and cost constraints, the researcher adopted a sampling method to collect data for the study. The appropriate statistical methods such as Alpha Correlation Coefficient (ACC), Confirmatory Factor Analysis (CFA), Multiple Regression Analysis (MRA), were used to analyze the data and test the hypotheses.The research has reached a number of results, the most important of which are: (1) poor standards upon which to choose, review and evaluate the new technology used, especially in the field of NT (2) there is no effective system sufficiently for the logistics management of the raw materials that are used in the field of NT, (3) the nature of the production processes and the machines used are not commensurate with keeping pace with the changes related to the raw materials that are used in the field of NT, (4) some of the products provided by Egyptian pharmaceutical companies have an impact on the environment, which requires legislative rules regulating work in such products, (5) the management and employment that is used and worked in the field of NT is not sufficiently skilled that can deal with the risks of NT and control it in Egyptian pharmaceutical companies, (6) the scientific progress is only the result of continuous research in the areas of scientific research that is based on drawing knowledge, developing institutions and developing products through spending on areas of scientific research, (7) weak private financing of technology in general, and NT in particular, (8) the lack of clarity of technological policies, (9) the increase in the sales especially consumer products in the Arab markets, which leads to the depletion of Arab money and its waste on the consumer side.
The study referred to a number of recommendations, the most important of which are: (1) the need to pay attention to the culture of NT by following scientific articles in the field of NT, and attending conferences and workshops related to NT in the Egyptian pharmaceutical industry, (2) focusing on the importance of having a strategic plan in the Pharmaceutical companies in Egypt about NT, in addition to its importance to provide sufficient financial resources to cover the strategic plan, (3) the importance of good selection, review and evaluation of the new technology that is used in pharmaceutical companies in general, and in the field of NT in particular. This is in addition to the necessity of these companies being keen to follow the latest technology in the field of NT and trying to increase productivity and reduce costs in the pharmaceutical industry in Egypt, (4) focusing on the existence of a logistic management system for various materials in the field of NT, and the need to follow up global experiences of raw materials in the field of NT. This is in addition to the need to recycle the waste products of Egyptian pharmaceutical companies, (5) the need to pay attention to providing machines and equipment with multiple characteristics that can deal with the changes that occur in the raw materials that are used in Egyptian pharmaceutical companies, (6) focusing on the necessity of a unique quality of products to the local and global market, provided that these products can obtain the ultimate consumer confidence.
Key words: Role of Nanotechnology, Environmental Sustainability, Pharmaceutical Industry
[Download Full Paper] [Page 99-124]
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