http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
ALMA OBSERVATIONS OF W HYDRAE: IMPACT OF MISSING BASELINES
Do Thi Hoai,Tuan-Anh Pham,Pham Tuyet Nhung,Pierre Darriulat,Pham Ngoc Diep,Nguyen Bich Ngoc,Tran Thi Thai 한국천문학회 2021 Journal of The Korean Astronomical Society Vol.54 No.6
The lack of short baselines, referred to as the short-spacing problem (SSP), is a well-known limitation of the performance of radio interferometers, causing a reduction of the flux detected from source structure on large angular scales. The very large number of antennas operated in the Atacama Large Millimeter/sub-millimeter Array (ALMA) generates situations for which the impact of the SSP takes a complex form, not simply measurable by a single number, such as the maximal recoverable scale. In particular, extended antenna configurations, complemented by a small group of closeby antennas at the centre of the array, may result in a double-humped baseline distribution with a significant gap between the two groups. In such cases one should adopt as the effective maximal recoverable scale the one associated with the extended array and use only the central array to recover missing ux, as one would do with single dish or ACA (Atacama Compact Array) observations. The impact of the missing baselines can be very important and may easily be underestimated, or even overlooked. The present study uses ALMA archival data of the ^{29}SiO(8-7) line emission of the AGB star W Hydrae for a demonstration. A critical discussion of the reliability of the observations away from the star is presented together with comments of a broader scope. Properties of the circumstellar envelope of W Hya within ~15 au from the star, many of which are not mentioned in the published literature, are briefly described and compared with R Doradus, an AGB star having properties very similar to W Hya.
Factors Affecting Tax Compliance among Small- and Medium-sized Enterprises: Evidence from Vietnam
LE, Hoang Thi Hong,TUYET, Vuong Thi Bach,HANH, Chu Thi Bich,DO, Quang Hung Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.7
Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.
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.
Le, Thi Thanh Huong,Tran, Khanh Long,Phung, Xuan Son,Do, Phuc Huyen,Phan, Thuy Linh,Nguyen, Ngoc Bich,Nguyen, Xuan Lam,Le, Vu Anh,Tran, Thi Tuyet-Hanh Asian Pacific Journal of Cancer Prevention 2016 Asian Pacific journal of cancer prevention Vol.17 No.no.sup1
Comprehensive bans on tobacco advertising and promotion were introduced through tobacco control legislation in Viet Nam, but it has been established that violations of the bans are very common. This study was conducted to explore the trend in violations of bans on tobacco advertising and promotion at points of sale in Viet Nam in the past six years and to explore any differences in the violation situations before and after the Law on Tobacco Control came into effect on 1st May 2013. Quantitative data were collected through observation of violations of the bans on tobacco advertising and promotion at points of sale in 10 provinces throughout Viet Nam in four survey rounds (2009, 2010, 2011, and 2015). Variation in violation prevalence over time was examined by chi-square test using a Bonferini method. Binary logistic regression was employed to identify the factors that may have influences on different types of violation. A level of significance of p<0.05 was used for all tests in this article. The most common form of violation was the display of more than one pack/one carton of a cigarette brand. Violation of bans on tobacco advertising increased while violations on promotion ban and on displaying tobacco decreased through time. Some factors associated with the tobacco advertising and promotion bans included surveyed years, types of points of sale, regions and areas where the points of sale were located. The enforcement of the bans did not improve even after the issuance and the enactment of the Law on Tobacco Control. This suggests that the monitoring and enforcement of bans on tobacco advertising and promotion at points of sale should be strengthened. Penalties should be strictly applied for violators as indicated in the current tobacco control legislation.
Tu Anh Do,Mang Tia,Thuan Huu Nguyen,Tuyet Thi Hoang,Tam Duc Tran 대한토목학회 2022 KSCE Journal of Civil Engineering Vol.26 No.1
Three-dimensional finite element (FE) thermal and stress models were created to compute the temperature evolution, thermal stress and potential of cracking in a segmental concrete box girder segment during construction. User-defined subroutines were developed in the ANSYS program to activate the degree of hydration-dependent heat rate and material properties, and creep behavior in the thermal and stress calculations. The developed FE model was verified with experimental measurements of a concrete cube. Adiabatic temperature rise, together with compressive strength and splitting tensile strength for a high-strength concrete mix typically used in construction of box girders were tested and incorporated in the subroutines. The effect of casting time and placement season (summer and winter), initial concrete temperature change, and insulation on the risk of cracking in a cast-in-situ box girder segment at early ages was investigated using the proposed model. The results indicate that the temperature difference between the segment’s middle and the gate corner is very large leading to a high cracking risk. Use of an insulation material such as blankets along with casting concrete at the nighttime would significantly lessen the thermal tensile stress and thus could reduce cracking risk in the segment.
A Single-Phase Buck-Boost Derived Common-Ground Inverter
Duc-Tri Do,Vinh-Thanh Tran,Tuyet-Dan Bui Thi,Ngoc-Han Vuong Thi,Minh-Khai Nguyen 전력전자학회 2023 ICPE(ISPE)논문집 Vol.2023 No.-
This paper presents a new topology for the single-phase buck-boost derived common-ground inverter (1PBBD- CGI). The 1P-BBD-CGI uses two extra switching devices besides conventional inverting buck-boost DC-DC converter to feature DC-AC operation. In this topology, the negative point of output load is directly connected to the ground of the DC input source. Hence, this topology can completely eliminate leakage current. Furthermore, having a lower component voltage rating and using film-capacitor make the proposed inverter have higher efficiency and reliability than other previous common-ground inverters. The proposed 1P-CDCGI has been verified by simulation and experimental results with the help of PLECS software and 300-W laboratory prototype.