The Effect of Prior Financial Performance on Organizational Reputation and Earnings Management

Quang Linh HUYNH,Nguyen Van NGUYEN2 한국유통과학회 2019 The Journal of Asian Finance, Economics and Busine Vol.6 No.4

The paper aims to investigate the linkage among prior financial performance, organizational reputation and earnings quality. Firstly, it examines the influence of prior financial performance on organizational reputation and on earnings quality. Secondly, this research explores the moderating role that prior financial performance plays in the causal relationship from organizational reputation to earnings quality. Thirdly, the mediating role of organizational reputation in the effect of prior financial performance on earnings quality is analyzed. The empirical findings show that, prior financial performance positively affects both earnings quality and organizational reputation that in turn partly mediates the causal connection from prior financial performance to earnings quality; whereas prior financial performance imposes a positive moderation in the influence of organizational reputation on earnings quality. This research is expected to provide scholars and practitioners with a thorough understanding of the complex link among prior financial performance, organizational reputation and earnings quality. That helps them to deliver good decisions on the investment of suitable resources in maintaining and enhancing their organizational reputation, which assures a higher quality of reported earnings that in turn improves involved stakeholders’ confidence in their firm. This likely leads the firms to gain better performance in the future.

MARCINKIEWICZ-ZYGMUND LAW OF LARGE NUMBERS FOR BLOCKWISE ADAPTED SEQUENCES

Quang Nguyen Van,Thanh Le Van Korean Mathematical Society 2006 대한수학회보 Vol.43 No.1

In this paper we establish the Marcinkiewicz-Zygmund strong law of large numbers for blockwise adapted sequences. Some related results are considered.

Inhibition of Nuclear Transcription Factor-jB and Activation of Peroxisome Proliferator-Activated Receptors in HepG2 Cells by Cucurbitane-Type Triterpene Glycosides from Momordica charantia

Nguyen Xuan Nhiem,Pham Hai Yen,Nguyen Thi Thanh Ngan,TRANHONG QUANG,Phan Van Kiem,Chau Van Minh,Bui Huu Tai,Nguyen Xuan Cuong,Seok Bean Song,김영호 한국식품영양과학회 2012 Journal of medicinal food Vol.15 No.4

Momordica charantia is used to treat various diseases, including inflammatory conditions. Previous reports indicated that the extract of this plant inhibits activation of nuclear transcription factor-jB (NF-jB) but activates peroxisome proliferator-activated receptor (PPAR). Additionally, cucurbitane-type triterpene glycosides are the main bioactive components of the fruit of M. charantia. Therefore, we investigated the anti-inflammatory activity of 17 cucurbitane-type triterpene glycosides (1–17) isolated from this plant. Their inhibition of NF-jB and activation of PPAR activities in HepG2 cells were measured using luciferase reporter and PPAR subtype transactivation assays. Compounds 6 and 8 were found to inhibit NF-jB activation stimulated by tumor necrosis factor-a (TNFa) in a dose-dependent manner. With 50% inhibition concentration (IC50) values of 0.4 lM, compounds 6 and 8 were more potent inhibitors than the positive control, sulfasalazine (IC50 = 0.9lM). Compounds 4, 6, and 8 also inhibited TNFa-induced expressions of inducible nitric oxide synthase and cyclooxygenase-2mRNA. However, only compound 13 significantly increased PPARc transactivation.

WEAK LAW OF LARGE NUMBERS FOR ADAPTED DOUBLE ARRAYS OF RANDOM VARIABLES

Quang, Nguyen Van,Hyu, Nguyen Ngoc Korean Mathematical Society 2008 대한수학회지 Vol.45 No.3

The aim of this paper is to extend the "classical degenerate convergence criterion" and the Feller weak law of large numbers to double adapted arrays of random variables.

First-Principles Investigation on the Electromechanical Properties of Monolayer 1H Pb-Dichalcogenides

Nguyen Hoang Linh,Nguyen Minh Son,Tran The Quang,Nguyen Van Hoi,Vuong Thanh,Do Van Truong Materials Research Society of Korea 2023 한국재료학회지 Vol.33 No.5

This study uses first-principles calculations to investigate the mechanical properties and effect of strain on the electronic properties of the 2D material 1H-PbX₂ (X: S, Se). Firstly, the stability of the 1H Pb-dichalcogenide structures was evaluated using Born's criteria. The obtained results show that the 1H-PbS₂ material possesses the greatest ideal strength of 3.48 N/m, with 3.68 N/m for 1H-PbSe₂ in biaxial strain. In addition, 1H-PbS₂ and 1H-PbSe₂ are direct semiconductors at equilibrium with band gaps of 2.30 eV and 1.90 eV, respectively. The band gap was investigated and remained almost unchanged under the strain ε_xx but altered significantly at strains ε_yy and ε_bia. At the fracture strain in the biaxial direction (19 %), the band gap of 1H-PbS₂ decreases about 60 %, and that of 1H-PbSe₂ decreases about 50 %. 1H-PbS₂ and 1H-PbSe₂ can convert from direct to indirect semiconductor under the strain ε_yy. Our findings reveal that the two structures have significant potential for application in nanoelectronic devices.

Synthesis of Carbon Nanotubes on Steel Foils

Nguyen Van Chuc,Nguyen Duc Dung,Phan Ngoc Hong,Le Dinh Quang,Phan Hong Khoi,Phan Ngoc Minh 한국물리학회 2008 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.52 No.5

Carbon nanotubes (CNTs) were synthesized by using a thermal chemical vapor deposition (CVD) at 800 ℃ in a mixture of C₂H₂, H₂ and N₂ gases with steel foils as both catalysts and substrates. More than 2 grams of CNTs were grown on approximately 7 grams of steel foil with a 0.5 cm² surface area after 30 minutes of growth. The effects of CVD parameters, such as the growth temperature and the deposition time, on the size and the morphology of the CNTs were studied using scanning electron microscopy (SEM). We found that the optimized temperature and growth time for having high quality CNTs were 800 ℃ and 30 minutes, respectively. The purity of the CNTs was evaluated by using thermogravimetric analysis (TGA) and the result showed that the carbon content was approximately 93 wt.%. The graphite crystallinity of the CNTs was analyzed by using Raman spectroscopy. The steel foil was found to maintain its catalytic behavior after several growths. The technique holds great promise for use in mass production (approximately 120 grams CNTs per day) with signicantly reduced cost. Carbon nanotubes (CNTs) were synthesized by using a thermal chemical vapor deposition (CVD) at 800 ℃ in a mixture of C₂H₂, H₂ and N₂ gases with steel foils as both catalysts and substrates. More than 2 grams of CNTs were grown on approximately 7 grams of steel foil with a 0.5 cm² surface area after 30 minutes of growth. The effects of CVD parameters, such as the growth temperature and the deposition time, on the size and the morphology of the CNTs were studied using scanning electron microscopy (SEM). We found that the optimized temperature and growth time for having high quality CNTs were 800 ℃ and 30 minutes, respectively. The purity of the CNTs was evaluated by using thermogravimetric analysis (TGA) and the result showed that the carbon content was approximately 93 wt.%. The graphite crystallinity of the CNTs was analyzed by using Raman spectroscopy. The steel foil was found to maintain its catalytic behavior after several growths. The technique holds great promise for use in mass production (approximately 120 grams CNTs per day) with signicantly reduced cost.

Crystallization, Magnetic and Magnetoimpedance Properties of a Fe84.5Zr2Nb4B8.5Cu1 NANOPERM Ribbon

Quang Hoa Nguyen,Van Son Dang,유성초,정진수,Chau NGUYEN,이복희 한국물리학회 2008 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.52 No.5

An amorphous ribbon of Fe84:5Zr2Nb4B8:5Cu1 has ben prepared by single-rol melt spinning in an Ar atmosphere. The crystalization proces studied by dierential scanning calorimetry (DSC) isinagrementwiththatintheKisingermodelandtheJohnson-Mehl-Avrami(JMA)model. The magnetoimpedance ratio (MIR) of the ribbon has ben measured to investigate the in uence of the structural transformation in the crystalization proces and the changes of the soft magnetic propertiesafterthermaltreatment. Themagnetoimpedance(MI)ofthesesampleshasbenstudied in the frequency range from 1 MHz to 5 MHz by varying a dc magnetic eld within 300 Oe. A maximum MI ratio of up to 85 % has ben observed for ribbons annealed at 530 C for 40 min around a frequency of 1 MHz. The incremental permeability ratio (PR) shows drastic changes in soft magnetic properties as a function of the annealing temperature.

Preparing large-scale WO_3 nanowire-like structure for high sensitivity NH_3 gas sensor through a simple route

Nguyen Van Hieu,Vu Van Quang,Nguyen Duc Hoa,김도진 한국물리학회 2011 Current Applied Physics Vol.11 No.3

The large-scale nanowire-like (NW) structure of tungsten oxide is synthesized by the deposition of tungsten metal on the substrate of porous single-wall carbon nanotubes (SWCNTs) film, followed by thermal oxidation process. The morphology and crystallinity of the synthesized materials are analyzed by SEM, TEM, XRD, and Raman spectroscopy. Results showed that tungsten oxide NWs deposited on SWCNTs have a porous structure with an average diameter of about 70 nm and a length of up to micrometers. The NH3 gas-sensing properties of tungsten NWs were measured at different temperatures. A maximum response of 9.7―1500 ppm at 250 ℃ with rapid response and recovery times of 7 and 8 s are found,respectively. In addition, the gas sensing mechanism of fabricated NWs is also discussed in term of surface resistivity and barrier height model.

Gas sensor based on nanoporous hematite nanoparticles: Effect of synthesis pathways on morphology and gas sensing properties

Nguyen Duc Cuong,Tran Thai Hoa,Dinh Quang Khieu,Nguyen Duc Hoa,Nguyen Van Hieu 한국물리학회 2012 Current Applied Physics Vol.12 No.5

The development of a low cost and scalable gas sensor for the detection of toxic and flammable gases with fast response and high sensitivity is extremely important for monitoring environmental pollution. In this work, we introduce two different synthesis pathways for the preparation of scalable Fe2O3nanoparticles for gas sensor applications. One is co-precipitation and the other is hydrothermal method. The gas sensing properties of the a-Fe2O3 nanoparticles (NPs) fabricated by different synthesis pathways were studied and compared. The performance of the NPs in the detection of toxic and flammable gases such as carbon dioxide, ammonia, liquefied petroleum gas, ethanol, and hydrogen was evaluated. The Fe2O3 NP-based gas sensors exhibited high sensitivity and a response time of less than a minute to analytic gases. However, the NPs fabricated by the one-step direct method exhibited higher sensitivities than those generated by the a-Fe2O3 NPs obtained by co-precipitation synthesis possibly because of their nanoporous structure. This performance is attributed to the large specific surface area of the NPs, which results in higher sensitivity. The development of a low cost and scalable gas sensor for the detection of toxic and flammable gases with fast response and high sensitivity is extremely important for monitoring environmental pollution. In this work, we introduce two different synthesis pathways for the preparation of scalable Fe2O3nanoparticles for gas sensor applications. One is co-precipitation and the other is hydrothermal method. The gas sensing properties of the a-Fe2O3 nanoparticles (NPs) fabricated by different synthesis pathways were studied and compared. The performance of the NPs in the detection of toxic and flammable gases such as carbon dioxide, ammonia, liquefied petroleum gas, ethanol, and hydrogen was evaluated. The Fe2O3 NP-based gas sensors exhibited high sensitivity and a response time of less than a minute to analytic gases. However, the NPs fabricated by the one-step direct method exhibited higher sensitivities than those generated by the a-Fe2O3 NPs obtained by co-precipitation synthesis possibly because of their nanoporous structure. This performance is attributed to the large specific surface area of the NPs, which results in higher sensitivity.

Anti-inflammatory and PPAR Subtypes Transactivational Activities of Phenolics and Lignans from the Stem Bark of Kalopanax pictus

Quang, Tran Hong,Ngan, Nguyen Thi Thanh,Minh, Chau Van,Kiem, Phan Van,Nhiem, Nguyen Xuan,Tai, Bui Huu,Thao, Nguyen Phuong,Luyen, Bui Thi Thuy,Song, Seok-Bean,Kim, Young-Ho Korean Chemical Society 2011 Bulletin of the Korean Chemical Society Vol.32 No.11

A new compound, kalopanaxin F (3), and 11 known compounds (1, 2, 4-12), were isolated from the stem bark of Kalopanax pictus. Their structures were elucidated on the basis of chemical and spectroscopic methods. Five of the compounds (2, 3, 5, 6, and 12) significantly inhibited $TNF{\alpha}$-induced NF-${\kappa}B$ transcriptional activity in HepG2 cells in a dose-dependent manner, with $IC_{50}$ values ranging from 6.2 to 9.1 ${\mu}M$. Furthermore, the transcriptional inhibitory function of these compounds was confirmed based on decreases in COX-2 and iNOS gene expression in HepG2 cells. Compounds 3-7, 9, and 12 significantly activated the transcriptional activity of PPARs dose-dependently, with $EC_{50}$ values ranging from 4.1-$12.7{\mu}M$. Compounds 4 and 5 exhibited $PPAR{\alpha}$, $PPAR{\gamma}$, and $PPAR{\beta}({\delta})$ transactivational activities in a dose-dependent manner, with $EC_{50}$ values of 16.0 and 17.0, 8.7 and 16.5, 26.2 and 26.3 ${\mu}M$, respectively.