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Components Constituting the Audit Expectation Gap: The Vietnamese Case
Tuan Anh DANG,Dung Khanh Ngoc NGUYEN 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.1
The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG’s components.
Structure and Magnetic Properties of Cu-doped Bi2Te3 and Sb2Te3 Single Crystals
Duong Anh Tuan,Jeongyong Choi,신유리미,조성래,박현민,김원동,황찬용,Dang Duc Dung 한국물리학회 2012 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.61 No.10
We report on the structure and magnetic properties of Bi<sub>1.985</sub>Cu<sub>0.015</sub>Te<sub>3</sub> and Sb<sub>1.988</sub>Cu<sub>0.012</sub>Te<sub>3</sub> single crystals prepared by the temperature gradient solidification method. The crystals structure was rhombohedral and the lattice constants decreased with the addition of Cu. The hole carrier conduction was observed in Hall effect and thermopower measurements. The carrier densities and thermopowers at 300 K were 1.538 × 10<sup>20</sup> cm<sup>-3</sup>/ 218.5 μV/K and 1.132 × 10<sup>21</sup> cm<sup>-3</sup>/36.8 μV/K for Bi<sub>1.985</sub>Cu<sub>0.015</sub>Te<sub>3</sub> and Sb<sub>1.988</sub>Cu<sub>0.012</sub>Te<sub>3</sub>, respectively. We could observe a strong diamagnetism with weak ferromagnetic hysteresis, indicating a mixture of non-magnetic and ferromagnetic ordering between Cu-ions in Bi<SUB>2</SUB>Te<SUB>3</SUB> and Sb<SUB>2</SUB>Te<SUB>3</SUB>.
Xuan The Le,Dung Tien Pham,Tuan Anh Pham,Tung Thanh Tran,Thanh Huu Khuat,Hoa Quang Le,Ut Ngoc Vu 한국수산과학회 2019 Fisheries and Aquatic Sciences Vol.22 No.3
Bacillus is a diverse genus consisting of more than 200 species with extensive genetic diversity. Their beneficial effects in industrial shrimp farming have been well documented. However, little is known about the biodiversity of the Bacillus spp. in this aquaculture system. Taxonomic analysis by 16S rRNA sequencing does not always allow species-level identification of Bacillus spp. In this study, 26 Bacillus isolates from two industrial Litopenaeus vannamei shrimp ponds in Bac Lieu Province, Vietnam, were analyzed for their genetic diversity by multi-locus sequence typing (MLST). A total of 22 sequence types were identified and segregated into four distinct clusters, corresponding to B. subtilis, B. velezensis, B. siamensis, and B. licheniformis. Bacillus subtilis and B. velezensis accounted for more than 73% of the Bacillus isolates. Notably, the MLST scheme exhibited high discriminatory power and might be further simplified to be a convenient method to identify species of the genus Bacillus.
Relaxor Behaviors in xBaTiO₃–(1-x)CoFe₂O₄ Materials
Cao Thi My Dung,Nhu Hoa Tran Thi,Kieu Hanh Thi Ta,Vinh Cao Tran,Bao Thu Le Nguyen,Van Hieu Le,Phuong Anh Do,Anh Tuan Dang,Heongkyu Ju,Bach Thang Phan 한국자기학회 2015 Journal of Magnetics Vol.20 No.4
Dielectric properties of xBaTiO₃–(1-x)CoFe₂O₄ composite materials have been investigated. Dielectric properties of BaTiO₃, CoFe₂O₄ and 0.5BaTiO₃–0.5CoFe₂O₄ samples show frequency dependence, which is classified as relaxor behavior with different relaxing degree. The relaxor behaviors were described using the modified Curier-Weiss and Vogel–Fulcher laws. Among three above samples, the BaTiO₃ sample has highest relaxing degree. Photoluminescence spectral indicated defects, which might in turn control relaxing degree.