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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.
Determinants Influencing Housing-Option Decision of Gen Y: The Case of Vietnam
Ha Thu LUONG(Ha Thu LUONG ),Dung Manh TRAN(Dung Manh TRAN ),Dan Linh Ngoc NGUYEN(Dan Linh Ngoc NGUYEN ),Van Bao NGUYEN(Van Bao NGUYEN ),Anh Thuc LE(Anh Thuc LE ),Hieu Van PHAM(Hieu Van PHAM ) 한국유통과학회 2023 유통과학연구 Vol.21 No.7
Weak laws of large numbers for weighted coordinatewise pairwise NQD random vectors in Hilbert spaces
Dung Van Le,Son Cong Ta,Cuong Manh Tran 대한수학회 2019 대한수학회지 Vol.56 No.2
In this paper, we investigate weak laws of large numbers for weighted coordinatewise pairwise negative quadrant dependence random vectors in Hilbert spaces in the case that the decay order of tail probability is $r$ for some $0<r<2$. Moreover, we extend results concerning Pareto-Zipf distributions and St. Petersburg game.
WEAK LAWS OF LARGE NUMBERS FOR WEIGHTED COORDINATEWISE PAIRWISE NQD RANDOM VECTORS IN HILBERT SPACES
Le, Dung Van,Ta, Son Cong,Tran, Cuong Manh Korean Mathematical Society 2019 대한수학회지 Vol.56 No.2
In this paper, we investigate weak laws of large numbers for weighted coordinatewise pairwise negative quadrant dependence random vectors in Hilbert spaces in the case that the decay order of tail probability is r for some 0 < r < 2. Moreover, we extend results concerning Pareto-Zipf distributions and St. Petersburg game.
Performance analysis and optimization of UAV-assisted NOMA short packet communication systems
Hoang Tran Manh,Dung Le The,NGUYEN BA CAO,김태준 한국통신학회 2024 ICT Express Vol.10 No.2
In this paper, we propose and analyze an unmanned aerial vehicle (UAV)-assisted non-orthogonal multiple access (NOMA) short packet communication (SPC) system, where finite-size data packets are transmitted from a UAV to multiple users. The block error rate (BLER), throughput, and energy efficiency (EE) are used as metrics to evaluate the proposed system performance. We adopt the Gaussian-Chebyshev quadrature and the first-order Riemann integral to derive the approximate expressions of BLERs. The accuracy of the derived expressions is verified by presenting that numerical results are perfectly matched with analysis results. We also formulate optimization problems to maximize the throughput with respect to the number of transmitted bits and the altitude of the UAV. Numerical results in this paper provide useful knowledge about the relationships among BLER, throughput, EE, transmitted packet size, the altitude of the UAV, and the Rician factor.
Relationship between Accrual Anomaly and Stock Return: The Case of Vietnam
Hung Ngoc DANG,Dung Manh TRAN 한국유통과학회 2019 The Journal of Asian Finance, Economics and Busine Vol.6 No.4
The study investigates the impact of accrual anomaly on stock return ratio of listed firms in Vietnam. Data were collected from listed firms for the period from 2008 to 2018. To learn about the causes of accrual anomaly in returns and future rate of returns on the Vietnamese stock market, this research is based on accrual analysis of Richardson, Sloan, Soliman, and Tuna (2006) on growth and effective components. We employ GLS regression model for examining the impact of accrual anomaly on stock return ratio and T-test for checking the difference between the lowest and the highest portfolio. The results show that accounting distortion is the main factor impacting the stock return, not growth determinant. Both two determinants of accounting distortion and growth contribute the explanation of the impact of accrual anomaly on profit and future stock return ratio. Experimental evidence confirms an abnormal existence of accrual in the ̣ Vietnam stock market. Aggregate accrual is negatively correlated with future operating profit and future stock return. However, after considering the factors contributing to the impact of future profitability and return on stock returns, the study results show that accounting distortion can account for low sustainability of income that is not growth.