Tạp chí Khoa học và kỹ thuật trường Đại học Bình Dương

Factors affecting individual income tax compliance in Thu Dau Mot City: An approach from the Theory of Planned Behavior (TPB) and the Fischer Tax Compliance Model

Thi Trang Nguyen (Corresponding); Ngoc Xuan Doan — Tue, 30 Sep 2025 00:00:00 +0700

This study analyzes factors influencing personal income tax (PIT) compliance in Thu Dau Mot city, Binh Duong province, drawing on theoretical foundations including the Theory of Planned Behavior (TPB), the Fischer Tax Compliance Model, Transaction Cost Theory (TCT), and Rational Choice Theory (RCT). Employing a mixed-methods approach, the research identifies six determinants affecting tax compliance behavior: tax knowledge, perceived tax fairness, tax rates, penalty severity, quality of tax services, and compliance costs. Among these, tax knowledge and tax service quality show the strongest positive effects, whereas tax rates and compliance costs exert negative influences. Proposed solutions include enhancing tax education and outreach, simplifying administrative procedures, improving tax service quality, and developing a transparent and equitable tax system to foster voluntary
compliance.

Developing human resource capabilities toward sustainability: Green human resource management in Ho Chi Minh city

Thi Hong Yen Nguyen — Tue, 30 Sep 2025 00:00:00 +0700

This paper focuses on analyzing the development of human resource capabilities toward sustainability through the lens of green human resource management in Ho Chi Minh City. Building on modern human resource management theories, the study emphasizes the linkage between enhancing human resource
capabilities and the sustainable development goals of Vietnam’s largest metropolis. A survey of 365 respondents, including managers and employees across various sectors, was conducted, and descriptive statistical methods were applied to provide an overview of the current situation, identify emerging trends, and clarify the level of organizational and corporate attention to green human resource management. The findings indicate that while most employees and managers acknowledge the importance of integrating sustainability into HR practices, practical implementation remains limited. Accordingly, the study proposes recommendations to improve green HRM strategies, thereby strengthening competitiveness and fostering sustainable development in Ho Chi Minh City.

Research on the impact of aid for trade (AfT) on Vietnam's imports

Tue, 30 Sep 2025 00:00:00 +0700

This study applies a linear regression model using the ordinary least squares
(OLS) method to analyze the impact of aid for trade (AfT) on Vietnam's imports from
2002 to 2022. Multiple aspects of imports are considered, including total import value,
number of imported products, number of partners, average value per imported product,
and average imported value per partner. The results show that AfT, especially AfT for
infrastructure and AfT for building productive capacity, has a positive influence most
facets of imports. The results of this study provide an important basis for policy
orientation, helping Vietnam to optimize the effectiveness of using AfT to promote its
imports. First, attracting AfT for infrastructure is necessary to reduce trade costs and
rapidly increase Vietnam’s imports. In the long term, AfT for infrastructure should be
oriented towards AfT aimming at building production capacity through skills
development and technology transfer to diversify imports and increase import value.

A Simulation-Based Optimization Approach for Furniture Manufacturing Using AnyLogic Software

Cao Van Pham (Corresponding); Quynh Phuong Nguyen, Thi Thu Thao Vo — Tue, 30 Sep 2025 00:00:00 +0700

This paper presents the application of discrete-event simulation to optimize
resource utilization at a furniture manufacturing enterprise in Vietnam. Based on field
surveys and collected production data, the research developed a simulation model using
AnyLogic software. The study determined the optimal solution by changing the number
of resources. The simulation results show that the optimal solution is much more
effective than the current one, with the enterprise’s resource utilization reaching 96.7%.
The study also contributes to providing an effective decision support tool, suitable for
the context of digital transformation in manufacturing.

Shadow banking in China and policy implications for Vietnam

Dieu Anh Bui — Tue, 30 Sep 2025 00:00:00 +0700

The term shadow banking has gained significant attention in recent years,
particularly in the period following the 2007–2009 global financial crisis. To better
understand the nature of shadow banking, along with its potential benefits and risks to
a national economy, this article conducts an in-depth examination of the shadow
banking system in China, a neighboring country that shares several structural and
economic similarities with Vietnam. Drawing on insights from the Chinese context, the
article offers a number of policy recommendations aimed at controlling shadow
banking activities in Vietnam in the near future.

Driving sustainable development through digital conversion: Insights from digital technology and AI in accounting enterprises

Tue, 30 Sep 2025 00:00:00 +0700

In the era of digital transformation, small and medium-sized enterprises (SMEs)
in Vietnam, particularly accounting enterprises located in Vinh Tan Ward, Ho Chi Minh
City, are facing both opportunities and challenges in integrating digital technologies and
artificial intelligence (AI) to achieve sustainable development. This study investigates the
interrelationships among Digital Conversion (DC), Digital Technology (DT), Artificial
Intelligence (AI), and Sustainable Development (SD) in the context of accounting SMEs.
Grounded in the Resource-Based View (RBV) and the Technology–Organization
Environment (TOE) framework, the research model proposes five hypotheses linking DC,
DT, AI, and SD. Data were collected through a structured survey using a five-point Likert
scale, capturing managerial and employee perceptions regarding digital practices and
sustainability. Statistical analysis was conducted using SPSS software, including reliability
testing, correlation, and regression analysis, to examine causal relationships among the
variables. The findings are expected to highlight the central role of DC in driving the adoption of digital technologies and AI, which in turn promote sustainable development
within SMEs. The study contributes theoretically by extending the understanding of the
digital transformation–sustainability nexus in the accounting sector, while also offering
practical implications for managers in formulating digital strategies aligned with
sustainable development goals.

Application of Microcontroller Technology Using Arduino Nano in Automotive Generator Vibration Measurement Devices

Thi Ly Le; Ngoc Khue Do (Corresponding) — Tue, 30 Sep 2025 00:00:00 +0700

All of us, when operating vehicles in traffic, want our vehicles to run
smoothly, comfortably, and with minimal noise that could cause discomfort to the
driver as well as those around. Moreover, unusual vibrations and noise during vehicle
operation or from mechanical assemblies are often signs of malfunction, requiring us
to identify the source and intensity of the noise in order to diagnose and repair faults.
This paper discusses the concept of vibrations generated by the alternator, their impact
on the environment and directly on the operator. The software for measuring
automotive alternator vibrations was developed with the aim of studying vibration
characteristics of car alternators and evaluating the reliability of this electrical device.

Durability Investigation of Polytetrafluoroethylene-Based Polymers in the Friction Units of Machinery and Mechanical Systems

Minh Hung Luu — Tue, 30 Sep 2025 00:00:00 +0700

The article presents several research findings on the mechanical and
tribotechnical
properties
of
polymer
composite
materials
based
on
polytetrafluoroethylene, particularly fluoroplastics, as well as issues related to the
durability of polymer materials used in automotive devices and other vehicles. It has
been determined that the studied materials, after prolonged exposure to high
temperature and pressure conditions, are still capable of maintaining their mechanical
and tribotechnical properties.

Research of integration Artificial Neural Network in Optimization of Welding Robot on Stainless Steel

Tue, 30 Sep 2025 00:00:00 +0700

Nowadays, Supporting Industry is facing much challenge in the possibility
of integration of Robot to replace manual workers. Welding Robot installed Artificial
Neural Network can satisfy the demand of improving quality, efficiency, pricing and
lead-time of production. In this research, we develop successfully the Artificial Neural
Network to optimize productivity of Welding Robot Arm to minimize defects and cost
of rework after welding on stainless steel material.

Study of crashworthiness of thin – walled aluminum square structures reinforced with ABS cores

Tue, 30 Sep 2025 00:00:00 +0700

This study investigates the crashworthiness of thin-walled aluminum square
structures reinforced with multi-cell acrylonitrile butadiene styrene (ABS) cores. The
findings reveal a positive correlation between the number of cells within the ABS core
and both the load-bearing capacity and energy absorption efficiency of the composite
structure. Furthermore, all tested configurations exhibited a progressive and stable
deformation pattern, while undesirable curvature deformation—typically detrimental
to the performance of energy-absorbing systems—was notably absent.

Survey of factors affecting the fermentation process of wine from Nipa Palm inflorescence nectar at U Minh Thuong, An Giang

Tue, 30 Sep 2025 00:00:00 +0700

Nipa palm inflorescence nectar exhibits a mildly sweet flavor and a
distinctive aroma derived from the stalk of the flower cluster. Rich in nutrients, this
nectar offers high yield potential when harvested using proper techniques. Through
appropriate processing, it can be transformed into value-added products with favorable
sensory attributes, ease of preservation, and consumer convenience - such as fruit wine.
This study aims to determine the effects of sugar concentration and yeast cell density
on the fermentation process of nipa palm nectar wine. The results indicate that a sugar
concentration of 20 °Brix at ambient temperature, combined with a yeast inoculum
density of 10⁴ cells/mL, yields optimal fermentation performance. Under these
conditions, the wine achieved a high ethanol content (12.33% v/v) and received a
favorable average sensory evaluation score of 17.9 points after 10 days of fermentation.

In vitro screening of antioxidant activity and total polyphenol content of selected medicinal plants collected in Ca Mau province

Tue, 30 Sep 2025 00:00:00 +0700

Natural antioxidants play a crucial role in the prevention and management
of various diseases. This study aimed to evaluate the antioxidant activity and total
polyphenol content of six selected extracts from 23 crude extracts obtained from
different parts of 12 medicinal plants belonging to the families Boraginaceae,
Acanthaceae, Asteraceae, Apocynaceae, Oxalidaceae, Clusiaceae, Arecaceae,
Vitaceae, Bignoniaceae, Cucurbitaceae, and Zingiberaceae [1]. The plant materials
were exhaustively extracted with 96% ethanol, and the solvents were removed under
reduced pressure to yield crude extracts.
All extracts exhibited antioxidant activity, among which the stem extract of Cayratia
trifolia and the mesocarp extract of Borassus flabellifer demonstrated the strongest
antioxidant effects, with IC₅₀ values of 107.68 mg/mL and 86.26 mg/mL, respectively.
The Borassus flabellifer mesocarp extract also showed the highest total polyphenol
content, reaching 185.17 ± 0.97 mg GAE/g extract. This is the first report on the antioxidant potential and total polyphenol content of medicinal plants collected in Ca
Mau Province. The findings suggest that these medicinal plants possess promising
potential for the prevention and management of metabolism-related disorders in Ca
Mau in particular and in Vietnam in general.

Duc Quy Vu — Tue, 30 Sep 2025 00:00:00 +0700

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