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      • SCOPUSKCI등재
      • SCOPUS

        Factors Affecting Accounting Policy Choice: Evidence from Small and Medium Enterprises in Vietnam

        DOAN, Anh Thi Thuy,LE, Binh Thi Hai,LE, Nguyet Thi My,DANG, Ly Ai Korea Distribution Science Association 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.9

        The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

      • KCI등재

        Universal Gated Recurrent Unit-based 3D Localization Method for Ultra-Wideband Systems

        Doan Tan Anh Nguyen,정진곤,Xin Kang 한국통신학회 2021 ICT Express Vol.7 No.4

        In this study, a universal gated recurrent unit (u-GRU)-based location estimation (LE) method is proposed to obtain the location of an ultra-wideband (UWB) transmitter. The proposed u-GRU-LE system consists of a GRU-based classifier and nine localizers for nine channel models (CMs). The classifier first predicts the CM, and then, the proper localizer is selected according to the predicted CM to estimate the location of the transmitter. Rigorous simulations are executed with various CMs. From the results, it is verified that the proposed universal GRU-based 3D localization method generally performs well irrespective of the channel environments.

      • KCI등재

        Selection of a Remote Phosphor Configuration to Enhance the Color Quality of White LEDs

        Nguyen Doan Quoc Anh,Phan Xuan Le,Hsiao-Yi Lee 한국광학회 2019 Current Optics and Photonics Vol.3 No.1

        The remote phosphor structure has been proven to bear greater luminous efficiency than both the conformal phosphor and in-cup phosphor structures; however, controlling its color quality is much more challenging. To solve this dilemma, various researchers have proposed dual-layer phosphor and triple-layer phosphor configuration as techniques to enhance the display brightness of white LEDs (WLEDs). Likewise, this study picked one of these configurations to utilize in multichip WLEDs with five distinct color temperatures in the range from 5600 to 8500 K, for the purpose of improving the optical properties of WLEDs, such as color rendering index (CRI), color quality scale (CQS), luminous efficacy (LE), and chromatic homogeneity. According to the results of this research, the triple-layer phosphor configuration has superior performance compared to other configurations in terms of CRI, CQS, and LE, and yields higher chromatic stability for WLEDs.

      • Gated Recurrent Unit-based UWB System Localization

        Nguyen Doan Tan Anh,Jingon Joung 한국통신학회 2021 한국통신학회 학술대회논문집 Vol.2021 No.2

        In this paper, we propose a novel three-dimensional (3D) localization method that utilizes the ultra-wideband (UWB) technology and gated recurrent unit (GRU)-based deep learning model. The GRU-based model is developed to estimate the 3D location of a device that transmits UWB signal to many different receiver antennas inside an indoor environment. The position of the device is directly estimated from an input matrix generated from the received signals recorded in all the receivers. The simulation results show that the proposed method outperforms the previous time-of-arrival (ToA) method and the convolutional neural network (CNN)-based methods.

      • KCI등재

        기업의 사회적 책임활동의 종업원 인식이 직무태도에 미치는 영향

        도안티안(Doan Thi Anh),조준희(Jun-Hee Cho) 글로벌경영학회 2015 글로벌경영학회지 Vol.12 No.2

        본 연구는 베트남의 한국 기업의 사회적 책임활동이 종업원 직무태도인 직무만족과 이직의도에 어떠한 영향을 미치는지 검토하고자 한다. 또 CSR 활동의 종업원 인식이 직무태도와의 관계에서 조절효과를 갖는지도 확인한다. 이를 위해 표본 집단은 베트남에 진출한 한국 기업의 현지 종업원 들을 대상으로 설문조사를 실시하였다. 본 연구의 분석결과를 요약하면 다음과 같다. 첫째, 베트남의 한국 기업의 사회적 책임활동은 종업원의 직무만족에 정(+)의 영향을 미치는 것으로 나타났다. 또 CSR 활동의 종업원 인식이 경제적, 윤리적, 자선적 책임활동과 직무만족 관계에 조절효과로서 영향을 미치는 것으로 볼 수 있다. 둘째, 베트남의 한국 기업의 사회적 책임활동은 종업원의 이직의도에 통계적으로 유의한 음(-)의 영향을 미치는 것으로 나타났으며, 또 CSR 활동의 종업원 인식이 경제적, 윤리적 책임활동과 이직의도에 조절역할을 하는 것으로 나타났다. 이와 같이 베트남에 진출한 한국 기업의 사회적 책임활동 실행과 CSR 활동의 종업원 인식은 직무태도에 영향을 미치는 것으로 나타났으며, 이러한 기업의 사회적 책임활동을 수행하면 베트남 종업원의 직무만족은 향상되고 이직의도는 낮아지는 것으로 볼 수 있다. This study examine what are the effects of the corporate social responsibility(CSR) of Korean corporate, which expanded its business to Vietnam market, influenced on employees performance and confirmed if providing information about CSR between them has moderating effects. The main results of analysis are as follows. First, the Korean corporate social responsibility activities in Vietnam positively(+) affect on employee s job satisfaction. Also, CSR information offering play a role of adjustment between economical, ethical and charitable responsible activities and job satisfaction. Second, the corporate social responsibility activities statistically significant negative(-) affect on employees turnover intention. In addition, economical, ethical corporate social responsibility activities, which is social obligation of corporate, controls between providing information and turnover intention. As a result of analysis CSR can be seen as an important factor impacts on employees job satisfaction. And as practicing this activities, employees job satisfaction improved and turnover intention diminished. Therefore, Korean corporate in Vietnam market should keep concerning and practicing of social responsibility activities.

      • Enhancement Spatial Color Uniformity of White Light LED Lamps by Adding Silicon Dioxides in Phosphor Layer

        Nguyen Doan Quoc Anh,Tran Hoang Quang Minh,Nguyen Huu,Khanh Nhan 보안공학연구지원센터 2016 International Journal of Hybrid Information Techno Vol.9 No.5

        Recently, high-power light-emitting diodes (LEDs) have attracted great attention on the study and made remarkable progress. In this paper, method for enhancing uniform white light of a multi-chip white light LED by adding silicon dioxides in the phosphor layer is presented. Firstly, theory of study by using Mie theory and Monte Carlo ray-tracing is proposed. And then simulation and experimental results by using package LightTools software are performed. The experimental results and theory have the same direction: 1) the angular color temperature in narrow angles is much higher than that in wider angles for the non-SiO2 case and 2) in significantly reducing CCT deviation of a multi-chip white light LED by adding silicon dioxides in the phosphor layer.

      • Building Principles of High Voltage Relay Protection

        Nguyen Doan Quoc Anh,Tran Hoang Quang Minh,Nguyen Quang Dung,Shmoilov A.V 보안공학연구지원센터 2016 International Journal of u- and e- Service, Scienc Vol.9 No.10

        Main characteristic of relay protection (RP) is selectivity. The fullest realization of this characteristic is given on principle operation of differential protection. On the ground of this reason and analysis of the arc monitoring the short circuits, two principles of the building RP are formulated: usual metric (which is used for building all the types existing RP with measuring relays) and proposed logical principle (on which is built arc protection, on flash of the electric arc at short circuits (SC)). The differential metric principle RP is proved to be the most appropriate for building RP on logical scheme. There are compared factors existing RZ by the approximation to logical principle of the building RP. As special principle of the building RP is distinguished the distance protection. The advantage the logical scheme of the building RZ are discussed in contrast with existing metric.

      • KCI등재

        HER2 Status and Its Heterogeneity in Gastric Carcinoma of Vietnamese Patient

        Dang Anh Thu Phan,Vu Thien Nguyen,Thi Ngoc Ha Hua,Quoc Dat Ngo,Thi Phuong Thao Doan,Sao Trung Nguyen,Anh Tu Thai,Van Thanh Nguyen 대한병리학회 2017 Journal of Pathology and Translational Medicine Vol.51 No.4

        Background: Human epidermal growth factor receptor 2 (HER2) is related to the pathogenesis and poor outcome of numerous types of carcinomas, including gastric carcinoma. Gastric cancer patients with HER2 positivity have become potential candidates for targeted therapy with trastuzumab. Methods: We investigated 208 gastric cancer specimens using immunohistochemistry (IHC), fluorescence in situ hybridization and dual in situ hybridization (ISH). We also investigated the concordance between IHC and ISH. The correlation between HER2 status and various clinicopathological findings was also investigated. Results: In total, 15.9% (33/208) and 24.5% (51/208) of gastric cancers showed HER2 gene amplification and protein overexpression, respectively. A high level of concordance between ISH and IHC analyses (91.3%, κ = 0.76) was found. A significant correlation between HER2 status and intestinal-type (p < .05) and differentiated carcinomas (p < .05) was also noted. The HER2 heterogeneity was high in gastric cancers; we found 68.8% phenotypic heterogeneity and 57.6% genotypic heterogeneity. Heterogeneity in HER2 protein expression and gene amplification showed a close association with diffuse histologic type and IHC 2+. Conclusions: HER2 protein overexpression and gene amplification were detected in 24.5% and 15.9% of gastric cancer specimens, respectively. Intestinal-type showed a higher level of HER2 protein overexpression and gene amplification than diffuse type. HER2 status also showed a significant relationship with well- and moderately-differentiated carcinomas. The ratio of phenotypic and genotypic heterogeneity of HER2 was high in gastric carcinomas and was associated with HER2 IHC 2+ and diffuse histologic type.

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