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Distribution of Factors Affecting Foreign Direct Investment in ASEAN Countries
Anh Thi Lan NGUYEN(Anh Thi Lan NGUYEN ),Chau Thi Minh PHAM(Chau Thi Minh PHAM ),Hanh Hong NGUYEN(Hanh Hong NGUYEN ),Dat Ngoc NGUYEN(Dat Ngoc NGUYEN ),Duy Van NGUYEN(Duy Van NGUYEN ) 한국유통과학회 2023 유통과학연구 Vol.21 No.2
Purpose: Research on attracting foreign direct investment plays an important role in ASEAN countries. ASEAN has needed FDI capital for development and integration with many developing countries. Research design, data and methodology: This study is conducted to assess the impact of factors: inflation (INF), economic growth (GDP), population (POP), and trade (TRADE) on attracting foreign direct investment (FDI) of ASEAN countries. The study will find out how factors distribution contributes to FDI attraction. The study collects data from 10 ASEAN countries from 2010 to 2020. With data collected for ten countries from 2010 to 2020, data analysis with panel data will be used in this study. The Regression with Driscoll-Kraay standard errors correction model will be used in the study. Results: Panel data analysis shows that economic growth and population positively impact FDI attraction in ASEAN countries. However, two factors: INF and TRADE, do not affect FDI. Conclusions: Countries need to focus on economic development, create many good conditions for people and domestic enterprises and create opportunities for foreign investors to pay more attention. improving the quality of domestic human resources will help to better improve the working quality factor when the demand for high-quality human resources increases.
Barriers to Derivative Accounting Disclosure: The Case of Vietnamese Firms
NGUYEN, Hanh Thi Hong,TRAN, Ngoc Minh,NGUYEN, Quyen Le Hoang Thuy To Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.10
This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.
Childhood Obesity Is a High-risk Factor for Hypertriglyceridemia: A Case-control Study in Vietnam
Nguyen Thi Hong Hanh,Le Thi Tuyet,Duong Thi Anh Dao,Yang Tao,Dinh-Toi Chu 질병관리본부 2017 Osong Public Health and Research Persptectives Vol.8 No.2
Objectives: To investigate the relationship between dyslipidemia and obesity status among Vietnamese adolescents. Methods: In this case-control study, 282 adolescents (6–11 years), including 88 obese cases and 194 normal-weight controls, were recruited from a population-based cross-sectional study from two provinces in Vietnam. The anthropometric, blood lipid, and other laboratory test results of the study subjects were analyzed. Results: Obese children tended to have more visceral fat (Pearson’s r = 0.795, p < 0.0001) than subcutaneous fat (Pearson’s r = 0.754, p < 0.0001), and this difference was associated with an increase in blood triglyceride level (Pearson’s r = 0.232, p < 0.05) and a strikingly high rate of hypertriglyceridemia (38.6%). We also found that birth weight and parental body mass index were related to the status of obesity among the study subjects. However, only birth weight was significantly higher in the obese group than in the normal weight group. These findings indicate the effect of prenatal nutrition on childhood obesity. Furthermore, high-birth weight children had a surprisingly high rate of obesity. Conclusion: Together, our data suggest that obesity increased the risk for hypertriglyceridemia, which was, at least partially, due to prenatal nutrition.
Determinants of Information Technology Audit Quality: Evidence from Vietnam
NGUYEN, Anh Huu,HA, Hanh Hong,NGUYEN, Soa La Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.4
The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.
Determinants of Voluntary Audit of Small and Medium Sized Enterprises: Evidence from Vietnam
HA, Hanh Hong,NGUYEN, Anh Huu Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.5
The paper investigates the factors that affect the demand for a voluntary audit of small and medium-sized enterprises (SMEs) in Vietnam. A structured questionnaire survey of 284 SMEs was employed, preceded by in-depth interviews with auditors and SMEs' managers. The research used logistic regression estimator to address econometric issues and to improve the accuracy of the regression coefficients. The results show that the degree of director's view on voluntary audit, related stakeholder, degree of recommendation, and firm size have a statistically significant positive effect on audit decisions of SMEs while degree of audit fee has a statistically significant negative effect, and degree of subjective norm does not affect. This indicated that SMEs are more likely to have an external audit if they have some typical features: it is becoming larger in terms of size, and the directors consider that the audit has a relative benefit outweighing its cost. The research results suggested that Vietnam Government should make a statutory audit of SMEs' financial statements rather than make it an option for SMEs. The auditing firms were also recommended to actively take their audit services to SMEs rather than waiting for the SMEs' managers to contact them for their services.