Relationship between the Management Accounting Information Usage, Market Orientation and Performance: Evidence from Vietnamese Tourism Firms

DO, Trang Huyen,LE, Huyen Mong,LUONG, Diem Thuy Thi,TRAN, Quanh Thi Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.10

The study investigates the relationship between broad-scope management accounting information usage, market orientation, and the firm performance. This study employs a survey data of 149 top-level and mid-level managers working in Vietnamese tourism enterprises. To analyze research data, we employ SmartPLS 3 software. The analytical process include measurement model evaluation (evaluate the scale's validity and reliability) and structural model evaluation (test research hypotheses). The results reveal that broad-scope management accounting information usage has a positive direct effect on market orientation dimensions (include information generation, information dissemination, and responsiveness). Then, market orientation dimensions also have positive direct effects on the performance of Vietnamese tourism firms, excluding information dissemination. Moreover, this study also reveals that the market orientation dimensions mediate the relationship between broad-scope management accounting information usage and firm performance. The findings of this study suggest that tourism firms should pay more attention to the use of management accounting information in decision-making. With the increasingly fierce competition of the tourism firms today, capturing and meeting the needs of the market is a prerequisite to help firms enhance their competitiveness and improve their performance. To do that, Vietnamese tourism firms need to consider pursuing market orientation and enhancing broad-scope management accounting information usage.

Factor Affecting Customers' Decision to Use Mobile Banking Service: A Case of Thanh Hoa Province, Vietnam

LE, Hoang Ba Huyen,NGO, Chi Thanh,TRINH, Thi Thu Huyen,NGUYEN, Thi Thu Phuong Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.2

The article aims to identify the main factors affecting customers' decision to use mobile banking service in Vietnam, a case study in Thanh Hoa province. Based on theoretical frameworks of the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT), the study has been conducted with 370 questionnaires to consumers who have not yet used and are currently using mobile banking in Thanh Hoa province. The research results indicates that several factors have been evaluated to be more important than others, of which, the social influence is the strongest, the second is the compatibility and some others factors such as perceived ease of use, perceived trust, etc., all affecting the intention to use mobile banking in Thanh Hoa. Based on these important results, the article propose a number of recommendations: (i) Exploiting the advantages of social influence on the increase of intention to use; (ii) Increasing compatibility and minimizing costs for customers when they use Mobile Banking; (iii) Developing a strategy to increase the users' perceived ease of using banking services; (iv) Issuing a policy on increasing the security of Mobile Banking system to meet customers' needs; and (v) Developing an individual customer management system to improve service quality.

The Activation of Glycerol Dehydrogenase from Escherichia coli by ppGpp

Huyen Nga Hoang,Thanh Tuyen Tran,Che-Hun Jung 대한화학회 2020 Bulletin of the Korean Chemical Society Vol.41 No.2

Glycerol dehydrogenase (GldA) from Escherichia coli is a Zn2+-containing alcohol dehydrogenase which catalyzes the NAD+-dependent oxidation of glycerol to dihydroxyacetone. In this study, GldA has been cloned, over-expressed, and isolated by an affinity and an ion-exchange chromatography. GldA shows a strong intrinsic fluorescence at 320?nm, when excited at 280?nm. The fluorescence intensity decreases in the presence of NAD+, NADH, and dihydroxyacetone, the substrate and products for GldA, which allows us to determine the dissociation constants for those molecules as 110.6?±?5.0 ?M, 9,1?±?0.6 ?M, 33.3?±?2.3 mM, respectively. The dissociation constant for NAD+ was similar to the kinetic constant, KM. Guanosine-5?-diphosphate 3?-diphosphate (ppGpp), accumulated in E. coli when starved for amino acids, nutrients, and phosphate, serves as a global regulator in replication, transcription, and translation. In this study, the fluorescence intensity of GldA also decreases in the presence of ppGpp and the dissociation constant for ppGpp is calculated as 108.9?±?8.6 ?M. ppGpp increases GldA activity with the half maximal activation at 33.1?±?3.1 ?M. On the contrary, GTP and GDP inhibit GldA, with the inhibition constants of 16.1?±?1.1 mM and 10.6?±?0.3 mM, respectively. Tris(hydroxymethyl)aminomethane serves as a competitive inhibitor against glycerol. GTP and GDP also bind to GldA with the dissociation constants of 60.0?±?0.8 and 61.0?±?1.3 ?M, respectively. These results suggest that GTP and GDP bind to GldA as strongly as ppGpp but only ppGpp activates GldA. This study shows that ppGpp binds to GldA and activates its activity for the first time. It is also suggested that the strong intrinsic fluorescence of enzymes and their changes in the presence of various ligands can be utilized to measure the binding affinities for those ligands. The method described here is especially effective for bindings with the relatively lower affinities.

Factors Affecting Electronic Tax Compliance of Small and Medium Enterprises in Vietnam

Huyen Thi Dieu LE,Men Thi BUI,Giang Thi Cam NGUYEN 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.1

In Vietnam, tax compliance has become an important goal in the tax reform strategy. In the context of technology 4.0, the application of the electronic tax system is of great significance to small- and medium-sized enterprises (SMEs). The paper explores factors influencing electronic tax compliance of SMEs in Vietnam. Data from 402 SMEs, who are business taxpayers, was selected through a researcherdesigned questionnaire survey method. The results indicate that four groups of factors have significant effects on electronic tax compliance among Vietnamese SMEs. These groups include Taxpayer Awareness (TA), Perceived Ease of use (PTE), Vietnamese tax administration (VTA,) and Efficiency of Vietnamese tax policy (VTP). The factor analysis was adopted; Cronbach’s alpha coefficients were calculated, exploratory factor analysis (EFA) was used. The findings found that among these four groups, the most influencing factor is taxpayer awareness. It is suggested that the Vietnamese government should pay attention to promote and support SMEs to raise full awareness of tax obligations. This could be done through various methods such as conducting workshops for updating tax policies and short courses to business taxpayers of electronic tax compliance. The study is expected to provide some important implications for policy-makers and practitioners in tax policy reform in Vietnam.

A novel and cost-effective method for high-throughput 3D culturing and rhythmic assessment of hiPSC-derived cardiomyocytes using retroreflective Janus microparticles

Huyen T. M. Pham,Duc Long Nguyen,Hyo‑Sop Kim,Yang Eun Kyeong,김재호,윤현철,박현지 한국생체재료학회 2023 생체재료학회지 Vol.27 No.00

Background Human induced pluripotent stem cell-derived cardiomyocytes (hiPSC-CMs) gain attention as a potent cell source in regenerative medicine and drug discovery. With the necessity of the demands for experimental models to create a more physiologically relevant model of the heart in vitro we herein investigate a 3D culturing platform and a method for assessing rhythm in hiPSC-CMs. Methods The 3D cell culture PAMCELL™ plate is designed to enable cells to attach exclusively to adhesive patterned areas. These cell adhesive zones, named as micro-patterned pads, feature micron silica beads that are surfacemodified with the well-known arginyl-glycyl-aspartic acid (RGD) peptide. RGD binding to the surface of hiPSC-CMs facilitates cell–cell attachment and the formation of uniform-size spheroids, which is controlled by the diameter of the micro-patterned pads. The assessment and evaluation of 3D hiPSC-CMs beating pattern are carried out using reflective properties of retroreflective Janus micro-particle (RJP). These RJPs are modified with an antibody targeting the gap junction protein found on the surface of hiPSC-CM spheroids. The signal assessment system comprises a camera attached to an optical microscope and a white light source. Results The 3D PAMCELL™ R100 culture plate efficiently generate approximately 350 uniform-sized hiPSC-CM spheroids in each well of a 96-well plate and supported a 20-day culture. Analysis of genes and protein expression levels reveal that iPSC-CM spheroids grown on PAMCELL™ R100 retain cardiac stem cell characteristics and functions, outperforming traditional 2D culture platform. Additionally, the RJPs enable monitoring and evaluation of in vitro beating properties of cardiomyocytes without using complex monitoring setup. The system demonstrates its capability to identify alteration in the rhythmic activity of cardiac cells when exposed to ion channel blockers, nifedipine and E4031.

Ionic Liquid-assisted Separation of Carbohydrates from Lignocellulosic Biomass

Huyen Thanh Vo,김창수,Sang Deuk Lee,이현주 대한화학회 2016 Bulletin of the Korean Chemical Society Vol.37 No.8

To utilize carbohydrates in lignocellulosic biomass, a fractionation of lignocellulose is crucial. In this study, poplar wood sawdust was treated with a mixture of ionic liquids, 1-butyl-3-methylimidazolium acetate ([Bmim][OAc]) and 1,3-dimethylimidazolium methyl phosphite ([Dmim][MeO(H)PO2]), to separate carbohydrate and lignin components from wood. Three types of product were isolated: water-soluble wood (WSW), water-insoluble wood (WIW), and wood in ionic liquids (WIL). At a dissolution temperature of 130°C for 18 h, WSW was found to have high carbohydrate and low lignin contents of 81.0 and 3.5%, respectively, corresponding to a delignification efficiency of 88.9%. WIW isolated under the same condition was found to have 55% of the lignin of native poplar. However, with an increase in the dissolution temperature and the time, the yield of WIL increased due to the increased phosphorylation in both carbohydrate and lignin, forming a mixture of carbohydrate and lignin having phosphorylated ionic functional groups.

고도산화공정 처리가 페니실린의 생독성, 생분해도 및 생물학적 분해에 미치는 영향

Huyen Trang Luu,Dang Nhat Minh,이기세 한국공업화학회 2018 공업화학 Vol.29 No.6

페니실린(PEN) 항생제의 분해를 위하여 오존, 과산화수소, 자외선으로 구성된 고도산화공정(AOP)을 적용하였다. 항생물질 분해효율은 흡광도(ABS) 및 총유기탄소(TOC) 분석으로 평가하였다. O3/H2O2/UV와 O3/UV 조합이 ABS (9 min 동안 100%) 및 TOC 감소(60 min 동안 70%)에 가장 효과가 좋았으나 사용한 실험조건에서 항생제의 무기질화 및 독성제거는 완전하지 않았다. 항생물질에 의한 생독성은 Escherichia coli 민감도 및 Vibrio fischeri 생체형광 활성평가를이용하였으며 O3/UV에 의해 민감도는 9 min 동안 100% 감소, O3/H2O2/UV에 의한 생체형광에 대한 독성은 60 min 동안 57% 감소하였다. 생물학적 분해를 위한 AOP 조합으로 O3/UV 조합을 선정하였으며 BOD5/COD 비율로 생분해도의 개선 여부를 간접 측정한 결과 O3/UV로 30 min 처리함으로 BOD5/COD 비율이 약 4배 증가하였다. 페니실린 20 mg/L를 포함하는 인공폐수에 대하여 AOP 처리 후 Pseudomonas putida를 이용하여 호기적 생물학적 분해를 진행한결과, O3/UV 전처리한 경우 페니실린의 완전 무기질화가 가능하였으며 전처리하지 않은 경우에 비하여 분해속도가55% 증진되었다. 결론으로, 호기성 생물학적 처리를 위한 AOP 전처리로써 O3/UV 조합이 추천되며 페니실린의 완전분해를 촉진할 수 있다.

Assessing Antibacterial Properties of Silver Nano-particles

Huyen T. T. Tran,신승규,송지현 한국냄새환경학회 2008 실내환경 및 냄새 학회지 Vol.7 No.3

Bioaerosols become a more noticed and important problem in indoor air quality (IAQ) control. In this study, we investigated antibacterial effects of silver nano-particles on Escherichia coli, the common Gram negative bacteria and Staphylococcus aureus, the well-known Gram positive bacteria under aerosol conditions. The bioaerosols containing each bacterial culture were contacted with silver nano-particles sprayed in a closed chamber. Experimental results showed that the silver nano-particles had strong antibacterial activity against E. coli and S. aureus, respectively. As anticipated, high antibacterial activity was found at a high silver concentration and a long the contact time. It was also found that the bactericidal rate decreased with time due to the aggregation of silver nano-particles. Overall, the experimental finding suggested that silver nano-particles could be successfully applied to improve indoor air quality.

A Facile Organic Halide Surface Treatment Toward Improving Efficiency and Stability of Air-Processed Inverted Perovskite Solar Cells and Tandem Application

Huyen Tran,Sungjun Hong,Se Jin Ahn,Jihye Gwak,Inyoung Jeong 한국신재생에너지학회 2022 AFORE Vol.2022 No.9

Integration of CuBTC@TiO₂/PSNanofibersonto HEPA Filter via Electrospinning Technique for Enhanced Fine Dust Capture Performance

Huyen Ngoc Ly,Vijayarohini Parasuraman,Woo Ram Lee,Seungdo Kim 한국대기환경학회 2023 한국대기환경학회 학술대회논문집 Vol.2023 No.10