By using the combination of several regression techniques on panel data, this study explores the influence of human capital, institutional quality, and the Fourth Industrial Revolution on unemployment rates in 46 Asian countries during the period from 2007 to 2020. According to the generalized method of moments (GMM), there are a total of 9 factors affecting the unemployment rate in the researched model, including high-tech exports, inflation, population, gross domestic product, government spending, foreign debt, foreign direct investment, human capital, and institutions. This result confirmed that high-tech development increases unemployment in Asia; however, the nexus between human capital and institutional situation with the unemployment rate is different based on the particular fields. Moreover, some policy implications also have been suggested to reduce unemployment in Asian countries in the context of the Fourth Industrial Revolution.
The fourth wave of Covid-19 outbreaks in Vietnam has caused severe impacts on life and economy in the southern region and the whole territory of Vietnam in general. Difficulties encountered in handling tax issues and determining associated transaction prices during the pandemic may create potential business risks in the upcoming tax audits/audits. Besides, Industry 4.0 has substantially impacted the application of innovative business solutions and breakthrough technologies to improve management capacity, automate business processes, and develop modern applications. Industry 4.0 helps make tax activities faster, convenient, and more efficient. Nowadays, computer network connects financial markets around the globe into a unified and continuously operating market. The main idea of the paper explored vital factors that contribute to overcoming obstacles in time and space, saving costs, and at the same time facilitating accounting transactions in general and tax accounting, in particular, to be done quickly, easily, and efficiently. Thus, the study's objective is to determine the factors affecting the tax compliance of enterprises in Vietnam, on that basis, to propose some policy implications to improve the tax compliance situation of enterprises. In addition, the authors applied the research method surveyed data collected from 750 tax staff working at enterprises and used structural equation modeling (SEM) by using SPSS 20.0. Amos software. The article's findings have revealed five factors affecting tax compliance of enterprises in the context of the digital economy with a significance level of 0.01, and all hypotheses are accepted. The research results help enterprises reshape business models, electronic payments, administration, accounting, tax declaration, and tax payment toward building intelligent applications in the future. Finally, the study's novelty proposed policy implications to improve the tax compliance of enterprises posts the Covid-19 pandemic in Vietnam.
The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In particular, tax policy was measured through the ratio of the government's tax revenue to gross domestic product-GDP (TAX), and social development is measured through unemployment (UNE). The research data were collected from the General Department of Taxation of Vietnam and the World Bank. We used the Autoregressive Distributed Lag (ARDL) Model to analyze time series data in the period 1990-2017. The paper achieved great success in finding the first empirical evidence of the negative impact of tax policy on unemployment in Vietnam in the long term. In addition, we found a statistically significant impact of domestic savings and domestic investment on unemployment in the both short and long term. This shows that tax policy plays an important role for unemployment as well as social development in Vietnam.
In this study, the catalytic activities of total oxidation of isopropanol (IPA) over MnO2-based catalysts (α-MnO2 and δ-MnO2) were studied and compared. These catalysts were synthesized by an oxidation/reduction route between ethanol and KMnO4 by using dropwise method. Their morphological, structural properties, specific surface area, pore distribution and reducibility were characterized by SEM, XRD, FTIR, N2 isothermal adsorption-desorption, and hydrogen temperature-programmed reduction (H2-TPR). As a result, IPA was significantly oxidized to acetone at low temperature (130 °C) and subsequently to CO2 at higher temperature. α-MnO2 was demonstrated as a better catalyst for total oxidation of IPA compared with δ-MnO2. Over 205 °C, IPA was completely oxidized to CO2. Additionally, the high reducibility of δ-MnO2 was found to be correlated with higher activity of IPA toward acetone at low temperature.
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