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Barriers to Derivative Accounting Disclosure: The Case of Vietnamese Firms
NGUYEN, Hanh Thi Hong,TRAN, Ngoc Minh,NGUYEN, Quyen Le Hoang Thuy To Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.10
This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.
Duong Bich Thuy,Duong Minh Cuong,Campbell James,Nguyen Van Minh Hoang,Nguyen Huu Hien,Bui Thi Bich Hanh,Nguyen Van Vinh Chau,McLaws Mary-Louise 대한감염학회 2021 Infection and Chemotherapy Vol.53 No.3
Little is known about antibiotic-resistant Gram-negative bacteria (GNB) intestinal carriage among healthcare workers (HCWs) in Vietnam. All HCWs at a tertiary intensive care units were asked to undertake weekly rectal swabs. Among 40 participants, 65% (26/40) carried extended spectrum β-lactamases (ESBL)/AmpC β-lactamase-producing Escherichia coli. Two HCWs colonized with ESBL/AmpC β-lactamase-producing Klebsiella pneumoniae. One HCW colonized with Acinetobacter baumannii. No one carried Pseudomonas spp.. A quarter (10/40) of HCWs were identified as persistent and frequent carriers. There is an urgent need to screen antibiotic-resistant GNB among HCWs and improve HCWs’ hand hygiene compliance to reduce the transmission of antibiotic-resistant GNB in the hospital.
Farhad Taghizadeh-Hesary,Nguyet Thi Minh Phi,Hanh Hoang Thi Hong,Vu Tuan Chu 세종대학교 경제통합연구소 2019 Journal of Economic Integration Vol.34 No.4
This paper assesses the impact of financial integration on financial development and establishes thresholds for materializing gains of financial advances from financial globalization using a sample of 34 countries from the East Asian and Pacific region. Following the approaches of Kose et al. (2011) and Asongu and De Moor (2016), we test non-linearity within the financial openness and financial development nexus through semi-parametric ordinary least-squares regression, and then, we develop threshold dynamics models. According to our findings, the effect of financial integration on financial development significantly changes across different financial inflows. When using external debt as a proxy for financial openness, there exists a robust significant inverted U-shaped relationship between financial integration and financial development. The empirical findings also suggest that the financial integration-development nexus is contingent on the level of trade openness, national income, and institutional quality. The results are robust to different measures of financial development and integration, the inclusion of other determinants of financial development, and considerations of endogeneity.
One Rank Cuckoo Search Algorithm for Bi-Objective Load Dispatch Problem
Cuong Dinh Tran,Thang Trung Nguyen,Hanh Minh Hoang,Bao Quoc Nguyen 보안공학연구지원센터 2016 International Journal of Grid and Distributed Comp Vol.9 No.4
This paper presents the application of a One Rank Cuckoo Search Algorithm (ORCSA) to bi-objective load dispatch (BOLD) problem where two objectives including fuel and emission are taken into consideration. ORCSA is an improvement of basic Cuckoo search algorithm (BCSA) where several modifications are carried out so as to improve the performance of the BCSA. The performance of the proposed ORCSA is validated by using two systems including a three-unit system with one load case and a six-unit system with three load cases and comparing the obtained results with other methods available in the article. The analysis on the result comparison indicates that the ORCSA is very efficient for the problem.