This study focuses on perceived values of entrepreneurship and creativity within a turbulent environment. The initial hypothesis is that a typical entrepreneurial process carries with its ＂creativity-enabling element...This study focuses on perceived values of entrepreneurship and creativity within a turbulent environment. The initial hypothesis is that a typical entrepreneurial process carries with its ＂creativity-enabling elements＂. In a normal situation, businesses focus on optimizing their resources for commercial gains, thus perceptions about values of entrepreneurial creativity are usually vague. However, in difficult times, the difference between survival and failure may be creativity. This paper examines many previous findings on entrepreneurship and creativity, and suggests a highly possible ＂organic growth＂ of creativity in an entrepreneurial environment and reinforcing value of entrepreneurship when creativity power is present. In other words, the authors see each idea reinforcing the other. The authors survey Vietnamese firms during the chaotic year of 2012 to learn about the ＂entrepreneurship-creativity nexus＂, looking at influential cultural values, namely risk tolerance, relationship, and dependence on resources--to assess how they influence entrepreneurial decisions. A set of 137 qualified responses was obtained for this statistical examination. A categorical data analysis is performed to confirm that creativity and entrepreneurial spirit could hardly be separate, for both entrepreneurial and accomplished companies. Although the most important factor during implementation is still ＂relationship＂, business people are increasingly aware of the need of creativity/innovation in troubled times.展开更多
Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax...Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs, and preventing corruption. This paper examines the results and impacts of previous tax procedures reform on Vietnam＇s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including： （1） wansparent and comprehensive guidance to all tax laws and other legal tax documents; （2） widening the application of risk management in tax administration; （3） continuing simplification of tax procedures; and （4） development of IT in tax administration.展开更多
In the Uplands of Southeast Asia, poor and near-poor farm households endure considerable livelihood vulnerability. Access to formal insurance services is scarce. Rural farm households in mountainous Northern Vietnam h...In the Uplands of Southeast Asia, poor and near-poor farm households endure considerable livelihood vulnerability. Access to formal insurance services is scarce. Rural farm households in mountainous Northern Vietnam have developed alternative risk management strategies. This article investigates the theoretical links between poverty, vulnerability and risk. The concept of vulnerability to poverty lays the analytical framework. Based on empirical evidence from more than 200 ethnic minority households, major risks and risk management strategies are presented and analyzed. Results suggest that households suffer from limited endowment with and access to capital assets and service institutions. Human and economic risks （e.g. illness of family members and loss of livestock） were identified as the main components affecting rural livelihoods. Constrained access to adequate risk management strategies increase household＇s vulnerability, drowning them more and more in poverty. Major policy implications are that anti-poverty programs should focus on a broader target group, the currently poor as well as the vulnerable households.展开更多
文摘This study focuses on perceived values of entrepreneurship and creativity within a turbulent environment. The initial hypothesis is that a typical entrepreneurial process carries with its ＂creativity-enabling elements＂. In a normal situation, businesses focus on optimizing their resources for commercial gains, thus perceptions about values of entrepreneurial creativity are usually vague. However, in difficult times, the difference between survival and failure may be creativity. This paper examines many previous findings on entrepreneurship and creativity, and suggests a highly possible ＂organic growth＂ of creativity in an entrepreneurial environment and reinforcing value of entrepreneurship when creativity power is present. In other words, the authors see each idea reinforcing the other. The authors survey Vietnamese firms during the chaotic year of 2012 to learn about the ＂entrepreneurship-creativity nexus＂, looking at influential cultural values, namely risk tolerance, relationship, and dependence on resources--to assess how they influence entrepreneurial decisions. A set of 137 qualified responses was obtained for this statistical examination. A categorical data analysis is performed to confirm that creativity and entrepreneurial spirit could hardly be separate, for both entrepreneurial and accomplished companies. Although the most important factor during implementation is still ＂relationship＂, business people are increasingly aware of the need of creativity/innovation in troubled times.
文摘Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs, and preventing corruption. This paper examines the results and impacts of previous tax procedures reform on Vietnam＇s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including： （1） wansparent and comprehensive guidance to all tax laws and other legal tax documents; （2） widening the application of risk management in tax administration; （3） continuing simplification of tax procedures; and （4） development of IT in tax administration.
文摘In the Uplands of Southeast Asia, poor and near-poor farm households endure considerable livelihood vulnerability. Access to formal insurance services is scarce. Rural farm households in mountainous Northern Vietnam have developed alternative risk management strategies. This article investigates the theoretical links between poverty, vulnerability and risk. The concept of vulnerability to poverty lays the analytical framework. Based on empirical evidence from more than 200 ethnic minority households, major risks and risk management strategies are presented and analyzed. Results suggest that households suffer from limited endowment with and access to capital assets and service institutions. Human and economic risks （e.g. illness of family members and loss of livestock） were identified as the main components affecting rural livelihoods. Constrained access to adequate risk management strategies increase household＇s vulnerability, drowning them more and more in poverty. Major policy implications are that anti-poverty programs should focus on a broader target group, the currently poor as well as the vulnerable households.
