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Components Constituting the Audit Expectation Gap: The Vietnamese Case
Tuan Anh DANG,Dung Khanh Ngoc NGUYEN 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.1
The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG’s components.
Dielectric and ferroelectric characteristics of doped BZT-BCT ceramics sintered at low temperature
Dang Anh Tuan,Le Dai Vuongb,Vo Thanh Tung,Ngo Ngoc Tuan,Nguyen Trung Duong 한양대학교 세라믹연구소 2018 Journal of Ceramic Processing Research Vol.19 No.1
The paper presents relaxor properties of lead-free nanostructured ZnO doped BZT-BCT ceramics sintered at lowtemperature. Curie-Weiss, Quadratic, Vogel-Fulcher laws were applied to study dielectric properties. The fitting experimentaldata to the mentioned laws showed the typical diffuseness characteristic of the materials as a result of the substitution of Zn2+ions into BZT-BCT substrate. Also, received ferroelectric loops were well saturated and fairly slim for all samples that assert againdiffuse ferroelectric nature in the investigated ceramics. The characterized values of remnant polarization, Pr, and coercive field,Ec, depended on ZnO nanoparticles concentration. According to that, when varying doping content in the region of 0.00-0.25%wt,Pr improved and reached a maximum value of 6.19 μC/cm2 at 0.15%wt, then decreased monotonously. Meanwhile Eccontinuously intensified in the range of 1.36-2.72 kV/cm. In other words, nanosized ZnO particles made the ceramics harder
Effects of Dimethyl-sulfoxide on Sperm Cryopreservation of Grass Carp (Ctenopharyngodon idellus)
Dang Tuyet Mai,Pham Minh Anh,Pham Anh Tuan,Lee Kyeong-Jun The Korean Society of Fisheries and Aquatic Scienc 2006 韓國養殖學會誌 Vol.19 No.1
This study was conducted to investigate the effects of three different concentrations (6%, 8% and 10% final volume) of dimethyl sulfoxide (DMSO) on cryopreserved sperm of grass carp (Ctenopharyngodon idellus). Grass carp sperm was suspended in Kurokura extender #2 and equilibrated at $4^{\circ}C$ for 10 min. French straws (0.25 ml) of sperm were frozen from $4^{\circ}C\;to\;-4^{\circ}C$ at a rate of $4^{\circ}C\;min^{-1}$ and then ken $-4^{\circ}C\;to\;-80^{\circ}C$ at a rate of $11^{\circ}C\;min^{-1}$. The straws were kept at $-80^{\circ}C$ for 10 min and finally stored in liquid nitrogen $(-196^{\circ}C)$. The cryopreserved sperm was thawed in a water bath at $40^{\circ}C$ for 30 sec and fertilization, hatching rate and larval malformation were compared with fresh sperm (control). The fertilization rate of post-thawed sperm was comparable (from 88.21% to 94.30%) to that of fresh sperm. However, hatching rate of all frozen sperm were significantly lower (P<0.05) than that of control. Additionally, the larval abnormality rate of frozen sperm was significantly higher than that of fresh sperm. The results indicate that DMSO could affect the quality of cryopreserved sperm of grass carp, and a freezing program and a proper extender composition should be further studied.
Structure and Magnetic Properties of Cu-doped Bi2Te3 and Sb2Te3 Single Crystals
Duong Anh Tuan,Jeongyong Choi,신유리미,조성래,박현민,김원동,황찬용,Dang Duc Dung 한국물리학회 2012 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.61 No.10
We report on the structure and magnetic properties of Bi<sub>1.985</sub>Cu<sub>0.015</sub>Te<sub>3</sub> and Sb<sub>1.988</sub>Cu<sub>0.012</sub>Te<sub>3</sub> single crystals prepared by the temperature gradient solidification method. The crystals structure was rhombohedral and the lattice constants decreased with the addition of Cu. The hole carrier conduction was observed in Hall effect and thermopower measurements. The carrier densities and thermopowers at 300 K were 1.538 × 10<sup>20</sup> cm<sup>-3</sup>/ 218.5 μV/K and 1.132 × 10<sup>21</sup> cm<sup>-3</sup>/36.8 μV/K for Bi<sub>1.985</sub>Cu<sub>0.015</sub>Te<sub>3</sub> and Sb<sub>1.988</sub>Cu<sub>0.012</sub>Te<sub>3</sub>, respectively. We could observe a strong diamagnetism with weak ferromagnetic hysteresis, indicating a mixture of non-magnetic and ferromagnetic ordering between Cu-ions in Bi<SUB>2</SUB>Te<SUB>3</SUB> and Sb<SUB>2</SUB>Te<SUB>3</SUB>.
Tran Dang Thanh,Phan, T. L.,Phung Quoc Thanh,Hoang Nam Nhat,Duong Anh Tuan,Yu, S. C. IEEE 2014 IEEE transactions on magnetics Vol.50 No.6
<P>This paper presents a detailed study on the Co-doping influence on the electrical and magnetotransport properties of La0.7Ca0.3Mn1-xCoxO3(x = 0.09-0.17) prepared by solid-state reaction. Magnetic measurements versus temperature revealed a gradual decrease of the magnetization (M) and Curie temperature (T-C) with increasing Co concentration (x). The T-C values vary from 194 to 159 K as changing x from 0.09 to 0.17, respectively. H/M versus M-2 performances around T-C prove the x = 0.09 sample undergoing a first-order magnetic phase transition (FOMT) while the samples with x >= 0.11 undergo a second-order magnetic phase transition (SOMT). The other with x = 0.10 is considered as a threshold concentration of the FOMT-SOMT transformation. Considering temperature dependences of resistivity, rho(T), in the presence and absence of the magnetic field, the samples (excepting for x = 0.17) exhibit a metal-insulator transition at T (P) = 60-160 K, which shifts toward lower temperatures with increasing x. In the metallic-ferromagnetic region, the rho(T) data are well fitted to a power function rho(T) = rho(0) + rho(2) T-2 + rho(4.5) T-4.5. This indicates electron-electron and electron-magnon scattering processes are dominant at temperatures T < T (P). In addition, the conduction data at temperatures T > theta(D)/2 (theta(D) is the Debye temperature) and T (P) < T < theta(D)/2 obey the small-polaron and variable-range hopping models, respectively. The values of activation energy E-p, and density of states at the Fermi level N(E-F) were accordingly determined. Here, N(E-F) increases while E-p decreases when an external magnetic field is applied. We also have found that N(E-F) increases when materials transfer from the FOMT to the SOMT, and N(E-F) value becomes smallest for the sample having the coexistence of the FOMT and SOMT (i.e., x = 0.10).</P>
Microprocessor depends on hemin to recognize the apical loop of primary microRNA
Nguyen, Tuan ,Anh,Park, Joha,Dang, Thi ,Lieu,Choi, Yeon-Gil,Kim, V ,Narry Oxford University Press 2018 Nucleic acids research Vol.46 No.11
<P><B>Abstract</B></P><P>Microprocessor, which consists of a ribonuclease III DROSHA and its cofactor DGCR8, initiates microRNA (miRNA) maturation by cleaving primary miRNA transcripts (pri-miRNAs). We recently demonstrated that the DGCR8 dimer recognizes the apical elements of pri-miRNAs, including the UGU motif, to accurately locate and orient Microprocessor on pri-miRNAs. However, the mechanism underlying the selective RNA binding remains unknown. In this study, we find that hemin, a ferric ion-containing porphyrin, enhances the specific interaction between the apical UGU motif and the DGCR8 dimer, allowing Microprocessor to achieve high efficiency and fidelity of pri-miRNA processing <I>in vitro</I>. Furthermore, by generating a DGCR8 mutant cell line and carrying out rescue experiments, we discover that hemin preferentially stimulates the expression of miRNAs possessing the UGU motif, thereby conferring differential regulation of miRNA maturation. Our findings reveal the molecular action mechanism of hemin in pri-miRNA processing and establish a novel function of hemin in inducing specific RNA-protein interaction.</P>
Partial Feedback Linearization Control of a Three-Dimensional Overhead Crane
Le Anh Tuan,이순걸,Viet-Hung Dang,문상찬,김병수 제어·로봇·시스템학회 2013 International Journal of Control, Automation, and Vol.11 No.4
Based on partial feedback linearization, an improved nonlinear controller is analyzed and designed for the three-dimensional motion of an overhead crane. Three control inputs composed of bridge moving, trolley travelling, and cargo hoisting forces are used to drive five state variables consisting of bridge motion, trolley movement, cargo hoisting displacement, and two cargo swing angles. The control scheme is constituted by linearly combining two components that are separately obtained from the nonlinear feedback of actuated and un-actuated states. To verify the quality of the control process, both numerical simulation and experimental study are carried out. The proposed controller asymptotically stabilizes all system states.