The Impact of Contingency Factors on Management Accounting Practices in Vietnam

PHAM, Duc Hieu,DAO, Thi Huong,BUI, Tien Dung Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.8

The aim of this study is two-fold. Firstly, it attempts to assess the level of management accounting practices (MAPs) in manufacturing companies in Vietnam. Secondly, it purports to explore the impact of potential contingency factors on the current level of MAPs in the sample of studied companies from the industrial sector in Vietnam. The study examines the hypotheses that MAPs in Vietnamese manufacturing firms are affected by a range of contingent variables. A quantitative research was conducted by sending questionnaires to the target respondents that comprise both accountants and managers in 160 manufacturing enterprises in the north of Vietnam. The first main findings from the study reveal that MAPs in Vietnam are mainly traditional rather than contemporary ones, and oriented toward the short-term rather than the long-term. The second main research findings resulted from multiple regression model show that MAPs in Vietnam are significantly affected by company size, commitment of directors, advanced manufacturing technology, and distinct number of products. However, no significant associations are found between MAPs and intensity of competition from the emerging market as hypothesized in this study. Research findings are bases for recommendations to promote the application of contemporary practices and enhance management accounting functions in manufacturing companies in Vietnam.

Determinants of Human Resource Accounting Disclosures: Empirical Evidence from Vietnamese Listed Companies

Duc Hieu PHAM,Thi Huyen CHU,Thi Minh Giang NGUYEN,Thi Hong Lam NGUYEN,Thi Nhinh NGUYEN 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.7

This paper aims to analyze whether company characteristics are potential determinants of human resource accounting (HRA) disclosure practices by Vietnamese listed companies. It examines the human resource disclosure level of 204 companies by content analysis of these companies’ annual reports. The study has relied on a multiple linear regression to test the association between a number of corporate attributes and the extent of human resource disclosure in companies’ annual reports. The extent of human resource disclosure was measured using unweighted human resource disclosure index. The explanatory variables considered in this study were firm size, firm age, profitability, leverage, industry profile, and auditor type. The results revealed that the most influential variable for explaining firms’ variation in human resource disclosure is firm size followed by firm age and profitability. Thus, it can be concluded that firm size, firm age and profitability are major predictors that may affect the variety of HRA disclosure practices on firms listed in the Vietnam Stock Exchange. However, neither industry profile nor auditor type seems to explain differences in human resource disclosure practices between Vietnamese listed firms, indicating that company’s industry profile and auditor type are not a matter for the company to disclose HRA information.

Development and Validation of a Vision-Based Needling Training System for Acupuncture on a Phantom Model

Trong Hieu Luu,Hoang-Long Cao,Duy Duc Pham,Le Trung Chanh Tran,Tom Verstraten 대한침구의학회 2023 대한침구의학회지 Vol.40 No.1

Background: Previous studies have investigated technology-aided needling training systems for acupuncture on phantom models using various measurement techniques. In this study, we developed and validated a vision-based needling training system (noncontact measurement) and compared its training effectiveness with that of the traditional training method. Methods: Needle displacements during manipulation were analyzed using OpenCV to derive three parameters, i.e., needle insertion speed, needle insertion angle (needle tip direction), and needle insertion length. The system was validated in a laboratory setting and a needling training course. The performances of the novices (students) before and after training were compared with the experts. The technology- aided training method was also compared with the traditional training method. Results: Before the training, a significant difference in needle insertion speed was found between experts and novices. After the training, the novices approached the speed of the experts. Both training methods could improve the insertion speed of the novices after 10 training sessions. However, the technology-aided training group already showed improvement after five training sessions. Students and teachers showed positive attitudes toward the system. Conclusion: The results suggest that the technology-aided method using computer vision has similar training effectiveness to the traditional one and can potentially be used to speed up needling training.

Fabrication and Characteristics of Fully-sprayed ZnO/CdS/CuInS2 Solar Cells

Tran Thanh Thai,Nguyen Duc Hieu,Luu Thi Lan Anh,Pham Phi Hung,Vo Thach Son,Vu Thi Bich 한국물리학회 2012 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.61 No.9

This paper reports the successful fabrication of deposited Glass/ZnO/CdS/CuInS₂ solar cells with superstrate structure using Full Spray Pyrolysis Deposition (FSPD). The structure, optical and electrical properties of the constituent layers are investigated. It is observed that the CuInS₂ (CIS) film deposited from starting solution with [Cu]/[In] = 1.1, and Al-doped CuInS₂ (CIAS) film deposited from solution with [Cu]/[In] = 1.0, [Al]/[In] = 0.12, and using sulfurization process exhibited the best crystallites with tetragonal structure. The optical band gap of the CIAS film is obtained as 1.49 eV. Some physical properties of both ZnO, and CdS thin films are also studied. The parameters of the cells obtained are V_OC = 425 mV, J_SC = 14.02 mA/cm², FF = 28.75% and efficiency of 1.71%. The results in our experiment show that FSPD is a potential technique to prepare solar cells based on CIS absorbers in a superstrate structure with low cost and high performance.

Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam

HOANG, Thi Bich Ngoc,PHAM, Duc Hieu,NGUYEN, Thi Minh Giang,NGUYEN, Thi Thanh Phuong Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.12

The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

Novel 3,4-dihydro-4-oxoquinazoline-based acetohydrazides: Design, synthesis and evaluation of antitumor cytotoxicity and caspase activation activity

Huan, Le Cong,Tran, Phuong-Thao,Phuong, Cao Viet,Duc, Phan Huy,Anh, Duong Tien,Hai, Pham The,Huong, Le Thi Thu,Thuan, Nguyen Thi,Lee, Hye Jin,Park, Eun Jae,Kang, Jong Soon,Linh, Nguyen Phuong,Hieu, Tr Elsevier 2019 Bioorganic chemistry Vol.92 No.-

<P><B>Abstract</B></P> <P>In search for novel small molecules with antitumor cytotoxicity via activating procaspase-3, we have designed and synthesized three series of novel (E)-<I>N</I>′-benzylidene-4-oxoquinazolin-3(4<I>H</I>)-yl)acetohydrazides (<B>5a-j, 6a-h,</B> and <B>7a-h)</B>. On the phenyl ring ò the benzylidene part, three different substituents, including 2-OH-4-OCH<SUB>3</SUB>, 4-OCH<SUB>3</SUB>, and 4-N(CH<SUB>3</SUB>)<SUB>2</SUB>, were introduced, respectively. Biological evaluation showed that the acetohydrazides in series <B>5a-j</B>, in which the phenyl ring of the benzylidene part was substituted by 2-OH-4-OCH<SUB>3</SUB> substituent, exhibited potent cytotoxicity against three human cancer cell lines (SW620, colon; PC-3, prostate; NCI-H23, lung). Most of the compounds, in this series, especially compounds <B>5c, 5b</B> and <B>5h,</B> also significantly activated caspase-3 activity. Among these, compound <B>5c</B> displayed 1.61-fold more potent than PAC-1 as caspase-3 activator. Cell cycle analysis showed that compounds <B>5b</B>, <B>5c</B>, and <B>5h</B> significantly arrested the cell cycle in G1 phase. Further apoptotic studies also demonstrated compounds <B>5b</B>, <B>5c</B>, and <B>5h</B> as strong apoptotic cell death inducers. The docking simulation studies showed that these compounds could activate procaspase <I>via</I> chelating Zn<SUP>2+</SUP> ion bound to the allosteric site of the zymogen.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Novel (<I>E</I>)-<I>N</I>′-benzylidene-2-(4-oxoquinazolin-<I>3(4H)-yl</I>)acetohydrazides were synthesized. </LI> <LI> The acetohydrazides <B>5a-i</B> exhibited potent cytotoxicity against three human cancer cell lines. </LI> <LI> A number of cytotoxic compounds exhibited good caspase activation activity. </LI> <LI> The cytotoxic compounds were shown to arrest cells at G1 phase. </LI> <LI> The cytotoxic compounds were shown as strong apoptotic inducers. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>[DISPLAY OMISSION]</P>