Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies

Quoc Thinh TRAN,Ngoc Khanh Dung NGUYEN,Xuan Thuy LE 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.1

Accounting information disclosure by enterprises is important for third-party entities (suppliers, creditors, banks, regulators, etc.). Voluntary accounting information disclosure (VAID) refers to additional information related to business activities shown on the annual report above and beyond the required information about business results and financial position as well as cash flow. This supports the stakeholders gaining useful information to make proper business decisions. The article examines the influence of ownership structure on the voluntary accounting information disclosure of the top 100 Vietnamese listed companies (VN100). Data collected by authors on regular annual reports totaled 425 observations from 2015 to 2019. The article uses OLS to test multivariate regression models with time-series data. The research results show that there are three variables affecting voluntary accounting information disclosure, of which foreign ownership and institution ownership have a positive impact, while concentration ownership has an opposite impact. Accordingly, the managers of VN100 should raise awareness in order to demonstrate the obligation of information providers to users to ensure clarity and completeness. The state agencies should encourage VN100 to enhance voluntary accounting information disclosure. This contributes to improve the information level of Vietnamese listed companies to embrace the trend of international economic integration.

Fast pyrolysis of pitch pine biomass in a bubbling fluidized-bed reactor for bio-oil production

Quoc Khanh Tran,Manh Linh Le,Hoang Vu Ly,우희철,김진수,김승수 한국공업화학회 2021 Journal of Industrial and Engineering Chemistry Vol.98 No.-

The kinetic parameters for the pyrolysis of biomass of the pitch pine (Rigida pine P. Mill) were examinedby thermogravimetric analysis in the temperature range 25 C to 700 C, in which the maindecomposition was occurred from 250 C to 400 C. Pyrolysis of pitch pine has been investigated in abubblingfluidized bed reactor. In this system, silica sand and nitrogen were used as thefluidizing bedmaterial andfluidizing medium, respectively. The experimental was systemically performed on differenttemperature,fluidized velocity, and particle size of biomass. The optimum temperature condition atwhich the bio-oil yields reached the highest value (65.5%) was 500 C. In addition, the higher heatingvalues of bio-oils from pitch pine biomass were reached in the range 22 MJ/kg to 24 MJ/kg. Moreover, thisbio-oil had high content of useful chemicals including such as levoglucosan, furfural, and guaiacol. Thelarge amount of C5–C11 (gasoline fraction) produced make the pyrolyzed oil originating from pitch pinetrees a promising biofuel candidate.

Factors Affecting Quality of Internal Control: A Case Study of Listed Banks in Vietnam

Quoc Thinh TRAN,Khanh Tuan NGUYEN,Xuan Thuy LE 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.5

Internal control is important for monitoring operations of organizations. In order to achieve the quality of internal control, organizations need to recognize different perspectives in which the components of internal control play a decisive role. Internal control is a process designed by the manager and it is applied within the organization to provide reasonable assurance of the reliability of financial information and to comply with policies, procedures, rules, regulations and laws. The article uses the ordinary least squares method and the seven-point Likert scale to test the variables affecting the quality of internal control in 18 Vietnamese listed banks. The article surveyed 179 leaders of listed banks. The results show that there are three variables out of a total of five variables that positively affect the quality of internal control, including the control environment, control activities, and monitoring. Accordingly, the managers of Vietnamese listed banks need to pay attention to building a corporate culture environment, improve the quality of control activities, and periodically and regularly conduct the monitoring. It contributes to improving the quality of internal control and is also an opportunity to increase economic benefits for Vietnamese listed banks in the context of international economic integration.

The Effects of Corporate Governance on Segment Reporting Disclosure: A Case Study in Vietnam

Quoc Thinh TRAN,Ngoc Khanh Dung NGUYEN,Xuan Thuy LE 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.4

Accounting information is essential for users. Useful information helps users to make appropriate investment-related decisions. Segment reporting disclosure plays a practical role for an investor in a business. The article data was surveyed by ordinary least squares to test the effects of corporate governance on the segment reporting disclosure. The article employed time-series data with 136 observations of the top 100 non-financial Vietnamese enterprises listed on the stock exchange in the period of 2018–2019. The research used two popular theories related to stakeholder and agency to explain the effects of factors on segment reporting disclosure. The results have identified two factors that have a positive impact on segment reporting disclosure, namely, the size of the board and the ratio of foreign members to the total number of the board. Accordingly, the managers of the top 100 Vietnamese listed enterprises should increase the number of board members as well as pay attention to the number of foreign members to contribute to improving the information disclosure on the segment reporting. It is the basis to improve the quality of information to ensure completeness and transparency. It contributes to attracting foreign investment to meet the trend of international economic integration.

Rare Complication of Strongyloidiasis in Vietnam: A Case of Venous Thromboembolism and Duodenal Obstruction

Tien Huynh Manh,Khanh Quoc Le Tran,Phat Tan Ho,Man Minh Vo,Thong Quang Pham,Thong Duy Vo 대한소화기학회 2023 대한소화기학회지 Vol.81 No.6

Strongyloidiasis, a chronic helminth infection caused by the parasitic nematode Strongyloides stercoralis, has various clinical manifestations. Although rare, duodenal obstructions and venous thromboembolism are possible complications of strongyloidiasis. This paper presents the case of a 47-year-old Vietnamese male with a history of right lower limb edema, anorexia, nausea, vomiting, diarrhea, and abdominal discomfort lasting for four months. Venous Doppler ultrasound detected a thrombus in the right femoral vein, while an abdominal CT scan revealed a mass lesion suggestive of a lower bile duct tumor. Esophageogastroduodenoscopy showed a friable duodenal cap mucosa with multiple ulcers and edematous mucosa of the second part of the duodenum that caused a partial lumen obstruction. The final histological examination of the biopsy specimen revealed chronic duodenitis with larvae consistent with Strongyloides stercoralis. The patient was treated with Ivermectin for two weeks and anticoagulation therapy for three months. After treatment and a six-month follow-up, the patient's gastrointestinal symptoms and leg swelling resolved completely. This is the first documented case of a patient in Vietnam with strongyloidiasis who presented with venous thromboembolism and duodenal obstruction.

Pathological brain lesions in girls with central precocious puberty at initial diagnosis in Southern Vietnam

Huynh Quynh Thi Vu,Ho Ban Tran,Le Nguyen Quoc Khanh,Trinh Tung Huu,Lam Luu Ho Thanh,Nguyen Ngan Thi Kim,Huang Shih-Yi 대한소아내분비학회 2022 Apem Vol.27 No.2

Purpose: Cranial magnetic resonance imaging (MRI) is recommended to identify intracranial lesions in girls with central precocious puberty (CPP). Yet, the use of routine MRI scans in girls with CPP is still debatable, as pathological findings in girls 6 years of age or older with CPP are limited. Therefore, we aimed to identify the prevalence of brain lessons in CPP patients stratified by age group (0–2, 2–6, and 6–8 years).Methods: This retrospective cross-sectional study recruited 257 girls diagnosed with CPP for 6 years (2010–2016). MRI was used to detect brain abnormalities. Levels of luteinizing hormone, follicle-stimulating hormone, and sex hormones in blood samples were measured.Results: Most girls had no brain lesions (82.9%, n=213), and of the minor proportion of girls with CPP that exhibited brain lesions (17.1%, n=44), 32 girls had organic CPP. Pathological findings were detected in 33.3% (2 of 6) of girls aged 0–2 years, 15.6% (5 of 32) of girls aged 2–6 years, and 3.6% (8 of 219) of girls aged 6–8 years. Hypothalamic hamartoma and tumors in the pituitary stalk were the most common pathological findings. The likelihood of brain lesions decreased with age. Girls with organic CPP were more likely to be younger (6.1±2.4 vs. 7.3±1.3 years, p<0.01) than girls with idiopathic CPP.Conclusion: Older girls appeared to have a lower prevalence of organic CPP. Clinicians should cautiously use cranial MRI for girls aged 6–8 years with CPP.

Hydrodeoxygenation of Spent Coffee Bio-oil from Fast Pyrolysis using HZSM-5 and Dolomite Catalysts

Jeong Woo Park,Hoang Vu Ly,Le Manh Linh,Quoc Khanh Tran,Seung-Soo Kim,Jinsoo Kim 한국청정기술학회 2019 청정기술 Vol.25 No.2

Spent coffee is one of biomass sources to be converted into bio-oil. However, the bio-oil should be further upgraded to achieve a higher quality bio-oil because of its high oxygen content. Deoxygenation under hydrotreating using different catalysts (catalytic hydrodeoxygenation; HDO) is considered as one of the promising methods for upgrading bio-oil from pyrolysis by removal of O-containing groups. In this study, the HDO of spent coffee bio-oil, which was collected from fast pyrolysis of spent coffee (460 ℃, 2.0 × Umf), was carried out in an autoclave. The product yields were 72.16~96.76 wt% of bio-oil, 0~18.59 wt% of char, and 3.24~9.25 wt% of gas obtained in 30 min at temperatures between 250 ℃ and 350 ℃ and pressure in the range of 3 to 9 bar. The highest yield of bio-oil of 97.13% was achieved at 250 ℃ and 3 bar, with high selectivity of D-Allose. The carbon number distribution of the bio-oil was analyzed based on the concept of simulated distillation. The C12~C14 fraction increased from 22.98 wt% to 27.30 wt%, whereas the C19~C26 fraction decreased from 24,74 wt% to 17.18 wt% with increasing reaction time. Bio-oil yields were slightly decreased when the HZSM-5 catalyst and dolomite were used. The selectivity of CO was increased at the HZSM-5 catalyst and decreased at the dolomite.

Hydrodeoxygenation of Spent Coffee Bio-oil from Fast Pyrolysis using HZSM-5 and Dolomite Catalysts

Park, Jeong Woo,Ly, Hoang Vu,Linh, Le Manh,Tran, Quoc Khanh,Kim, Seung-Soo,Kim, Jinsoo The Korean Society of Clean Technology 2019 청정기술 Vol.25 No.2

Spent coffee is one of biomass sources to be converted into bio-oil. However, the bio-oil should be further upgraded to achieve a higher quality bio-oil because of its high oxygen content. Deoxygenation under hydrotreating using different catalysts (catalytic hydrodeoxygenation; HDO) is considered as one of the promising methods for upgrading bio-oil from pyrolysis by removal of O-containing groups. In this study, the HDO of spent coffee bio-oil, which was collected from fast pyrolysis of spent coffee ($460^{\circ}C$, $2.0{\times}U_{mf}$), was carried out in an autoclave. The product yields were 72.16 ~ 96.76 wt% of bio-oil, 0 ~ 18.59 wt% of char, and 3.24 ~ 9.25 wt% of gas obtained in 30 min at temperatures between $250^{\circ}C$ and $350^{\circ}C$ and pressure in the range of 3 to 9 bar. The highest yield of bio-oil of 97.13% was achieved at $250^{\circ}C$ and 3 bar, with high selectivity of D-Allose. The carbon number distribution of the bio-oil was analyzed based on the concept of simulated distillation. The $C_{12}{\sim}C_{14}$ fraction increased from 22.98 wt% to 27.30 wt%, whereas the $C_{19}{\sim}C_{26}$ fraction decreased from 24.74 wt% to 17.18 wt% with increasing reaction time. Bio-oil yields were slightly decreased when the HZSM-5 catalyst and dolomite were used. The selectivity of CO was increased at the HZSM-5 catalyst and decreased at the dolomite.

Pathological brain lesions in girls with central precocious puberty at initial diagnosis in Southern Vietnam

Huynh Quynh Thi Vu,Ho Ban Tran,Le Nguyen Quoc Khanh,Trinh Tung Huu,Lam Luu Ho Thanh,Nguyen Ngan Thi Kim,Huang Shih-Yi 대한소아내분비학회 2022 Annals of Pediatirc Endocrinology & Metabolism Vol.27 No.2

Purpose: Cranial magnetic resonance imaging (MRI) is recommended to identify intracranial lesions in girls with central precocious puberty (CPP). Yet, the use of routine MRI scans in girls with CPP is still debatable, as pathological findings in girls 6 years of age or older with CPP are limited. Therefore, we aimed to identify the prevalence of brain lessons in CPP patients stratified by age group (0–2, 2–6, and 6–8 years). Methods: This retrospective cross-sectional study recruited 257 girls diagnosed with CPP for 6 years (2010–2016). MRI was used to detect brain abnormalities. Levels of luteinizing hormone, follicle-stimulating hormone, and sex hormones in blood samples were measured. Results: Most girls had no brain lesions (82.9%, n=213), and of the minor proportion of girls with CPP that exhibited brain lesions (17.1%, n=44), 32 girls had organic CPP. Pathological findings were detected in 33.3% (2 of 6) of girls aged 0–2 years, 15.6% (5 of 32) of girls aged 2–6 years, and 3.6% (8 of 219) of girls aged 6–8 years. Hypothalamic hamartoma and tumors in the pituitary stalk were the most common pathological findings. The likelihood of brain lesions decreased with age. Girls with organic CPP were more likely to be younger (6.1±2.4 vs. 7.3±1.3 years, P<0.01) than girls with idiopathic CPP. Conclusion: Older girls appeared to have a lower prevalence of organic CPP. Clinicians should cautiously use cranial MRI for girls aged 6–8 years with CPP.