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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.
The Effect of Perceived Organizational Support on Employee Engagement During the COVID-19 Pandemic
Hai Ninh NGUYEN,Manh Dung TRAN 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
Employee engagement at workplace is very important for organizations, however, the motivators to keep the employees engaged vary. It has been normally observed that personality and job satisfaction has been the main causes which can motivate employees. However, the COVID-19 pandemic has brought a lot of changes, and the main aim of this study is to analyze the determinants of employee engagement during Covid-19 pandemic with the mediating role of Perceived organizational support and Perceived family support. Through a survey instrument, data was collected from 216 employees working at corporate offices in Hanoi, Vietnam. Partial least squares structural equation modeling (PLS-SEM) was applied to test the study hypotheses using Smart-PLS. The study underlined the significant positive effect of Perceived Organizational support and Perceived Family Support on Employee Engagement. Moreover, Employee engagement also measures the indirect effects from factors such as colleague support, supervisor support, organizational support, spousal support and family members supports on Employee Engagement. Some discussions are given based on the findings of this research in comparison with findings of prior studies in different contexts. This research is evidenced in the emerging countries and Vietnam as the case study.