Supplier selection criteria for textile and apparel companies – A case study in Vietnam
Nong Thi Nhu Mai & Ho Thanh Phong
Supplier selection is a significant phase of procurement. However, a little systematic research on supplier selection criteria in the textile and apparel industry has been conducted in Vietnam. The purpose of this study is to identify criteria that constitute to the supplier selection decision of purchasers. An integrated approach involving purposeful sampling and theoretical sampling was used. Qualitative data were collected via expert interviews from 20 companies ranging from spinning to textiles to garments as well as ancillary industries in both southern and northern Vietnam. The data were analysed using NVIVO 8.0 software. The researchers assumed that exploring the extant supplier selection criteria used by Vietnamese textile and apparel companies will contribute to the literature concerning procurement in particular and supply chain management in general.
Supplier selection criteria, selection criteria, sourcing activities, textile and apparel.
2019, Journal of Asian Business and Economic Studies
This study seeks to analyze and enhance understanding of taxpayer compliance with tax obligations in a systematic way by using the cost-benefit approach. Data from a sample of 250 audited service tax payers are used to examine the compliance factors. The hypotheses are tested using Spearman’s rho for ordinal variables and biserial correlation for dichotomous data. A decision matrix is used to make a logical conclusion on the business firm reporting behavior based on the derived expected utility value and compliance level. The results show a positive significant correlation between taxable sales, return submission and taxpayer compliance, but taxpayer compliance has a negative relationship with deficiency amount, penalty, and three other variables. The study suggests that minor penalties are unlikely to deter non-compliant behavior and economic factors seem to exert more influence on compliance. The methodology and matrix diagram can be customized to the requirements of tax audit management for assisting in audit case selection and strategy program to detect under-declaration and minimize shortfall in tax revenue. The taxpayer compliance-Correlation-Expected utility matrix analyzes the taxpayer’s expected utility function and compliance behavior, and provides an insight to what the most likely decision of a taxpayer is under certain assumptions.