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      • KCI등재

        Determinants Influencing the Conversion of Financial Statements: The Case of Multinational Firms in Vietnam

        Manh Dung TRAN,Thi Tuyet Mai NGO,To Uyen PHAN,Duc Tai DO,Thi Thuy Hang PHAM 한국유통과학회 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.3

        The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach‟s Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

      • <i>In situ</i> surface selective functionalization of honeycomb patterned porous poly(ε-caprolactone) films using reactive substrate

        Uyen Thi, Phan Ngoc,Male, Umashankar,Huh, Do Sung Elsevier 2018 Polymer Vol.147 No.-

        <P><B>Abstract</B></P> <P>Poly (ε-caprolactone) honeycomb patterned porous films were selectively functionalized on the bottom surface with polypyrrole/silver (PPy/Ag) composite via <I>in situ</I> interfacial polymerization on a reactive substrate during the breath figure procedure. For the interfacial <I>in situ</I> polymerization, poly (ε-caprolactone) solution including pyrrole was cast on a reactive ice substrate. The reactive ice substrate contains aqueous methanesulfonic acid and silver nitrate as an oxidizing agent for the pyrrole monomer. FT-IR, EDX, UV-Visible, conductivity, and wetting measurements support the formation of PPy/Ag on the bottom surface of the films. Pore size, conductivity, and wettability increased with increased concentration of pyrrole. Films with different functionalization on either surfaces can be applied in various advanced applications such as flexible electrodes, tissue engineering, etc.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Bottom functionalized patterned films were fabricated using reactive substrate. </LI> <LI> Breath figure process was performed on top surface. </LI> <LI> Interfacial polymerization was performed on bottom surface. </LI> <LI> Color, composition, wetting, conductivity are different on top and bottom surfaces. </LI> <LI> Films might have a great promising potential in advanced applications. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>[DISPLAY OMISSION]</P>

      • Fabrication of photo-responsive moth eye-like patterned poly(vinyl alcohol) films selectively containing TiO<sub>2</sub> nanoparticles in the microdome

        Uyen Thi, Phan Ngoc,Male, Umashankar,Huh, Do Sung Elsevier 2018 Polymer Vol.144 No.-

        <P><B>Abstract</B></P> <P>Moth eye-like patterned poly(vinyl alcohol) (PVA) films selectively containing titanium dioxide (TiO<SUB>2</SUB>) nanoparticles in the microdome were fabricated using polystyrene honeycomb patterned porous film as a template in which TiO<SUB>2</SUB> nanoparticles are pore-filled. The template was prepared by in situ pore filling of TiO<SUB>2</SUB> nanoparticles by the modified breath figure method, wherein the hydrolysis of titanium butoxide was performed in the condensed water droplets as microreactors. The moth eye-like patterned PVA film selectively containing TiO<SUB>2</SUB> nanoparticles in the microdome was transparent almost similar to the pristine PVA flat film. However, the film showed a reversible photochromism that changes to blue color by UV illumination and recovered by visible light. The obtained films may have potential applications in anti-reflective surfaces, photo-catalytic surfaces, opto-electronics, and photo-catalytic devices.</P> <P><B>Highlights</B></P> <P> <UL> <LI> First report on moth eye patterned films containing TiO<SUB>2</SUB> particles in microdomes. </LI> <LI> PVA were employed for the fabrication of moth eye patterned (MEP) films. </LI> <LI> MEP films were fabricated using honeycomb patterned porous films as templates. </LI> <LI> PVA/TiO<SUB>2</SUB> MEP films are transparent similar to PVA films and also show photochromism. </LI> <LI> These films can have great potential applications in opto-electronics. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>[DISPLAY OMISSION]</P>

      • KCI등재

        Biodegradability Evaluation of Hydroxyethylcellulose-based Microcapsules by 1H Nuclear Magnetic Resonance Spectroscopy

        김지원,Uyen Thi Do,김주원,조동혁,Quy Son Luu,정지혜,이영복 한국공업화학회 2021 Journal of Industrial and Engineering Chemistry Vol.95 No.-

        This study introduces a robust synthetic method of fabricating co-assembled biodegradable micro-capsules composed mainly of representative natural sugar polymers, hydroxyethylcellulose (HEC),alginate, and sorbitol. We propose a facile enzymatic method evaluating initial biodegradation processesof the microcapsules utilizing a linewidth analysis on 1H nuclear magnetic resonance (NMR)spectroscopy. Linewidth analysis on the 1H resonance signals represents that broad resonance signalsof the sugar-based microcapsules are changed to relatively narrower signals as an association of cellulaseenzyme. This phenomenon explains co-assembled and cross-linked microcapsule structures aredestroyed or/and loosened by the enzymatic breakdowns of ester bonds in the microcapsules. Moreover,closer inspection indicates that co-assembled sorbitol molecules are released from the main networkedmicrocapsules, additionally supporting the biodegradation properties of the microcapsules. Consideringthe unique features of this method, the proposed study provides valuable information about the initialbiodegradation processes and mechanisms of various microcapsules.

      • Morphology-Selective Synthesis of Silicon Carbide by Magnesiothermic Reduction

        조동혁,( Do Thi Uyen ),이영복 한국공업화학회 2019 한국공업화학회 연구논문 초록집 Vol.2019 No.1

        Silicon Carbide(SiC) has various advantages such as excellent bio-compatibility, high temperature stability and abrasion resistance. In addition, it is widely applied and researched in various fields as it can be manufactured in various forms, such as sphere and honeycomb. Spherical shapes are mainly used in the bio field through surface functionalization. In the case of honeycomb, it can be applied extensively in many areas because of advantages of SiC and honeycomb shaped with properties of high strength and light weight. In this study, we suggest a SiC synthesis method that allows to select a sphere or honeycomb by changing synthetic conditions. Additionally, this method can synthesize at mild temperatures than conventional methods. This SiC will be available for drug delivery systems or sensors by inserting specific materials into the honeycomb, and in the ceramic and semiconductor, the production of more advanced products will be possible due to properties of honeycomb structures.

      • KCI등재

        Facile synthesis process for preparing silicon carbide with unique honeycomb structure

        Nguyen Quynh Thi,Luu Quy Son,김지원,Do Uyen Thi,박예은,김지현,이영복 대한화학회 2024 Bulletin of the Korean Chemical Society Vol.45 No.3

        This study introduces a novel and versatile method for synthesizing honeycomb‐structured silicon carbide (SiC). The innovative approach utilizes a sucrose solution as the carbon source and nonporous silica spheres, which serve both as silicon precursors and templates, allowing for precise control over pore sizes. Notably, the process is characterized by its cost‐effectiveness, eco‐friendliness, and the utilization of milder conditions attributed to magnesiothermic reduction. The tunable pore sizes achieved through adjustments in the size of silica particles offer a versatile platform for customizing SiC materials to meet specific application requirements. Beyond its customizable nature, the method reduces the environmental footprint of SiC synthesis by utilizing eco‐friendly materials. Its combined attributes of accessibility, sustainability, and performance optimization underscore its potential for driving advancements in SiC‐based applications across various industrial and scientific domains. This study introduces a novel and versatile method for synthesizing honeycomb-structured silicon carbide (SiC). The innovative approach utilizes a sucrose solution as the carbon source and nonporous silica spheres, which serve both as silicon precursors and templates, allowing for precise control over pore sizes. Notably, the process is characterized by its cost-effectiveness, eco-friendliness, and the utilization of milder conditions attributed to magnesiothermic reduction. The tunable pore sizes achieved through adjustments in the size of silica particles offer a versatile platform for customizing SiC materials to meet specific application requirements. Beyond its customizable nature, the method reduces the environmental footprint of SiC synthesis by utilizing ecofriendly materials. Its combined attributes of accessibility, sustainability, and performance optimization underscore its potential for driving advancements in SiC-based applications across various industrial and scientific domains.

      • KCI등재

        Advertising Nationalism: How Effective Are Advertisements Appealing to Consumer Ethnocentrism? – The Cases of Electric Vehicles and Smartphones in a Developing Southeast Asian Country

        Tran Huu Dat,Uyen Diep Pham Phuong,Anh Do Thi Ngoc 한국언론학회 2023 Asian Communication Research Vol.20 No.3

        While CETSCALE has frequently been tested and applied in Western contexts, it has received little attention in Asian countries, particularly Vietnam, a developing country that has one of the highest economic growth rates worldwide (DablaNorris & Zhang, 2021). Hence, the current study employs CETSCALE to examine the effects of nationalistic advertisements on consumer ethnocentrism and purchase intention for the domestic VinFast electric vehicles and Bphone smartphones among Vietnamese millennial consumers. Results based on 206 survey responses (N = 206) suggested the predictive powers of respondents’ attention and exposure to nationalistic advertisements on their perceptions of the advertisements which, in turn, predicted consumer ethnocentrism level and domestic buying intention. Perceptions of nationalistic advertisements particularly played a quintessential role in predicting consumers' ethnocentrism and, eventually, buying intentions for domestic EVs and smartphones. The study is one of the first attempts to examine the influence of nationalistic advertisements (e.g., exposure and attention), in relation to CETSCALE, on buying intentions, looking at two different product categories (i.e., EVs and smartphones). Furthermore, it contributed to the globalization and de-Westernization of media mass communication scholarship by testing CETSCALE in the understudied context of Vietnam. Theoretical and empirical implications, for instance, employment strategies for nationalistic advertising, were provided.

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