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.

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.

Efficient Parallel Block-layered Nonbinary Quasi-cyclic Low-density Parity-check Decoding on a GPU

Huyen Pham Thi,Hanho Lee 대한전자공학회 2017 IEIE Transactions on Smart Processing & Computing Vol.6 No.3

This paper proposes a modified min-max algorithm (MMMA) for nonbinary quasi-cyclic low-density parity-check (NB-QC-LDPC) codes and an efficient parallel block-layered decoder architecture corresponding to the algorithm on a graphics processing unit (GPU) platform. The algorithm removes multiplications over the Galois field (GF) in the merger step to reduce decoding latency without any performance loss. The decoding implementation on a GPU for NB-QC-LDPC codes achieves improvements in both flexibility and scalability. To perform the decoding on the GPU, data and memory structures suitable for parallel computing are designed. The implementation results for NB-QC-LDPC codes over GF(32) and GF(64) demonstrate that the parallel blocklayered decoding on a GPU accelerates the decoding process to provide a faster decoding runtime, and obtains a higher coding gain under a low 10-10 bit error rate and low 10-7 frame error rate, compared to existing methods.

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.

Reversible absorption of SO2 with alkyl-anilines: The effects of alkyl group on aniline and water

Huyen Thanh Vo,조신혜,이웅,제정호,김홍곤,이현주 한국공업화학회 2019 Journal of Industrial and Engineering Chemistry Vol.69 No.-

SO2 absorption behaviours of N,N-dimethylaniline (DMA), N,N-diethylaniline (DEA), N,N-dibutylaniline (DBA), and N-methyldiphenylamine (MDPA) — were investigated in dry and wet conditions. DMA showed the highest SO2 absorption capacity of 1.5 molSO2 molAbsorbent−1 in dry condition, while DBA showed the highest capacity of 1.75 molSO2 molAbsorbent−1 in wet condition. Raman analyses revealed that anilines captured SO2 by forming charge transfer complexes in dry condition and the interaction between SO2 and aniline decreased as the steric hindrance of alkyl aniline increased. In contrast, bisulfite-based acid-base salt was formed in the presence of water, and the capacity increased with an increasing basicity of the alkyl aniline.

Harmony of Vietnam

Huyen Kieu Pham 한국디자인학회 2018 한국디자인학회 국제초대전도록 Vol.2018 No.11

Assessing Antibacterial Properties of Silver Nano-particles

Huyen T. T. Tran,Seungkyu Shin,JiHyeon Song 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-mown 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.

Internal Factors Influencing Firm Profitability in the COVID-19 Pandemic: An Empirical Evidence from Vietnam

HUYEN, Le Thanh Korea Distribution Science Association 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.8

For each country, the growth of the country is significantly associated with the growth of the manufacturing industry. Especially in the early stages of development, the manufacturing industry has greatly played a great role in creating great added value for society and economic development in that country. Starting from a country with a weak manufacturing background, Vietnam is gradually opening up and integrating into the global economy, which has brought many opportunities for manufacturing enterprises in particular and the enterprise community in general, making Vietnam one of the countries with large production activities in Southeast Asia and Asia. The study evaluates the factors affecting the financial performance of manufacturing enterprises through a case study in Hanoi, Vietnam. Using a survey sample of 235 enterprises operating in production and using quantitative analysis methods, the research results show that: Enterprises with high governance quality are enterprises with high economic efficiency or enterprises with low management capacity have low business efficiency. Moreover, large-scale enterprises often have many advantages in seeking profits and improving business efficiency. Finally, the study has some recommendations to improve corporate governance and growth, create a stronger business community and contribute more to Vietnam's economic development.

Alkylammonium Halide Surface Treatment for High-Efficiency of Perovskite Solar Cells

Huyen Tran,Jihye Gwak(곽지혜),Inyoung Jeong(정인영) 한국신재생에너지학회 2023 한국신재생에너지학회 학술대회논문집 Vol.2023 No.6