Factors Influencing Environmental Accounting Information Disclosure of Listed Enterprises on Vietnamese Stock Markets

Tung Dao NGUYEN 한국유통과학회 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.11

The purpose of the article is to evaluate the factors that affect the degree of environmental accounting information disclosure. Data are collected from 87 industry companies listed on the Vietnamese stock market from 2009 to 2019. I focus on the effect of factors such as the Firm size, Profitability, Leverage, Firm age, and Independent auditors. To explain the causal relationship between factors, I construct the regression model and then test it by using different statistical method approaches, including the pooled OLS, the fixed effects model, and the random effects model. Then I conduct testing of model defects: White Test, Wooldridge Test, Hausman Test, and Wald Test. The Feasible Generalized Least Squares (FGLS) method is used to analyze the image factors that affect environmental accounting information disclosure. The results show that the extent of environmental accounting information disclosure is influenced by factors: firm size, uptime and independent audit. These factors positively affect the level of environmental accounting information disclosure; independent audit has the greatest influence. Based on the research results, the author gives recommendations to improve the disclosure of environmental accounting information for industrial enterprises listed on the Vietnamese stock market, increasing the competitiveness of the public company in terms of global integration.

An Adaptive Backstepping Trajectory Tracking Control of a Tractor Trailer Wheeled Mobile Robot

NGUYEN THANH BINH,Nguyen Anh Tung,Dao Phuong Nam,Nguyen Hong Quang 제어·로봇·시스템학회 2019 International Journal of Control, Automation, and Vol.17 No.2

The considered Tractor Trailer Wheeled Mobile Robot (TTWMR) is type of Mobile Robot including amaster robot – Tractor and slave robots – Trailers which moves along Tractor to track a given desired trajectory. Themain difficulties of the stabilization and the tracking control of TTWMR are due to nonlinear and underactuatedsystems subjected to nonholonomic constraints. In order to overcome these problems, firstly, we develop the modelof TTWMR and transform the tracking error model to the triangular form to propose a control law and an adaptivelaw. Secondly, the varying time state feedback controllers are designed to generate actuator torques by usingBackstepping technique and Lyapunov direct’s method, in that these are able to guarantee the stability of the wholesystem including kinematics and dynamics. In addition, the Babarlat’s lemma is used to prove that the proposedtracking errors converge to the origin and the proposed adaptive law is carried on to tackle unknown parameterproblem. The simulations are implemented to demonstrate the effective performances of the proposed adaptive lawand the proposed control law.

Factors Affecting Environmental Accounting Practices: A Case Study of Food and Beverage Enterprises in Vietnam

Tung Dao NGUYEN 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.9

The article analyzes the impact of factors affecting the environmental accounting of enterprises in the food and beverage industry in Vietnam, providing more empirical evidence on factors affecting environmental accounting. The research method uses a questionnaire survey of managers at all levels, chief accountants, and cost accountants, of 56 enterprises in the food and beverage industry. The survey results collected 268 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the author chose to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that all 6 factors positively affect environmental accounting, which includes Firm size, Stakeholders, Awareness/Knowledge of leaders, financial resources, Qualifications of staff, and Regulations, in which stakeholders and leaders’ perceptions are the most influencing factors. Based on the research results, the author has proposed recommendations to improve the ability of enterprises to successfully implement environmental accounting in the food and beverage industry, thereby contributing to improving the operational efficiency of the food and beverage enterprises. The Vietnamese market is very potential, so the Government, authorities, customers, investors, etc., contribute to creating significant pressure to implement environmental accounting in food and beverage enterprises.

Impact of Corporate Social Responsibility on Repurchase Intention: A Case Study in the FMCG Industry in Vietnam

Minh Sang VO(Minh Sang VO ),Minh Quoc PHAM(Minh Quoc PHAM ),Thuy Bao Thu LE(Thuy Bao Thu LE ),Le Kim Ngan NGUYEN(Le Kim Ngan NGUYEN ),Xuan Tung DAO(Xuan Tung DAO ),Huynh To Nhi PHAM(Huynh To Nhi PHAM 한국유통과학회 2023 The Journal of Asian Finance, Economics and Busine Vol.10 No.2

The study aims to evaluate the impact of corporate social responsibility on customers’ repurchase intention in Vietnam’s fast-moving consumer goods (FMCG) industry. This study employs primary data surveyed from 417 Vietnamese consumers, and the sample is selected based on the willingness to participate in providing information. The results show corporate social responsibility’s positive impact on repurchase intention in the FMCG industry in the Vietnam market. There are three components of corporate social responsibility, including ethical responsibility, legal responsibility, and economic responsibility have a positive impact on repurchase intention. The economic responsibility component has the greatest effect on repurchase intention. There is not enough statistical basis for the philanthropic responsibility component of corporate social responsibility to recognize its impact on repurchase intention. The findings of this study suggest that companies dealing in the FMCG industry in Vietnam need to invest more in further developing their corporate social responsibility, it not only helps to improve their customer loyalty to businesses but also contributes to promoting the country’s economic and social development in a better and more sustainable direction.

On-chip capillary electrophoresis by smartphone for bacteria detection

( Nguyen Dan Van ),( Huynh Quoc Nguyen ),( Khang Hoang Bui ),( Tung Duy Dao ),서태석 한국공업화학회 2021 한국공업화학회 연구논문 초록집 Vol.2021 No.0

Mining for Building Energy-consumption Patterns by using Intelligent Clustering

Nam Anh Dao,Hai Minh Nguyen,Khanh Tung Nguyen 대한전자공학회 2021 IEIE Transactions on Smart Processing & Computing Vol.10 No.6

We present a method for the computational problem of mining for the energy-consumption patterns of apartments in residential buildings. We show a consistent scheme for how to apply data mining in order to discover partitions that constitute electrical consumption. The method is geared to stabilize robust learning and prediction by combining cluster analysis of time-series data and iterative gradient boosting from auto-regression in learning. Together with data preparation, such as the analysis of time-series patterns and well-formulated features, clustering methods can be used to specify group-based energy consumption data. Hence, we propose to use k-Means and agglomerative clustering, which adapt to the time-series data for grouped apartments. Then, robust gradient boosting is implemented to predict the levels of energy consumption for each group. Finally, prediction of energy consumption for the whole building is estimated. Our experimental evaluation demonstrates that the method allows significantly fewer errors than previous techniques.

Factors Affecting Application of Cost Management Accounting: Evidence from Small and Medium Enterprises in Vietnam

Co Trong NGUYEN,Tung Dao NGUYEN,Hoang Thanh NGO 한국유통과학회 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.4

The article analyzes the impact of factors affecting the application of management accounting in Vietnamese small and medium enterprises. It provides more empirical evidence on the factors affecting the application of cost management accounting. The research methodology involved a questionnaire survey of managers at all levels, and chief accountants and accountants of 65 Vietnamese construction enterprises. 220 questionnaires were collected in total, out of which 14 invalid questionnaires were not used due to many blank cells. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors positively influence the application of cost management accounting, including Business strategy, Management cost control, level of accounting staff, and Manager’s point of view on cost management accounting. The level of accounting staff factor has the strongest influence on the application. Based on the research results, the author has proposed recommendations to improve the application of cost management accounting techniques of construction enterprises, thereby contributing to enhancing competitiveness and efficiency activities of construction enterprises in Vietnam.

Factors Affecting the Internal Control System: A Case Study of Chemical Enterprises in Vietnam

Hoang Thanh NGO,Tung Dao NGUYEN,Nga Thuy Thi NGUYEN,Ha Ngoc DAO,Anh Phuong Tran VU 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.12

The article analyzes the impact of factors affecting the internal control system of chemical enterprises in Vietnam, providing more empirical evidence on factors affecting the system of internal control. Research data is collected in the form of face-to-face interviews and email interviews with managers and employees working in different positions, managers at all levels, chief accountants, and accountants of 52 chemical enterprises in Vietnam. The survey results collected 310 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the authors chose to use 297 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that Business Strategy, Organizational Structure, Organization’s perception of the instability of the external environment, and Organizational culture are the factors that positively affect the internal control system of chemical enterprises. This can be explained that, for chemical enterprises, Business strategy, Organizational structure, Organization’s perception of the instability of the external environment, and Good organizational culture will positively impact the internal control system of chemical enterprises. Based on the research results, the authors have proposed recommendations to enhance the effectiveness of the internal control system of chemical enterprises in Vietnam, thereby contributing to improving the performance of enterprises in the chemical Vietnamese.

An Empirical Assessment of Organizational Commitment and Job Performance: Vietnam Small and Medium-Sized Enterprises

VUONG, Bui Nhat,TUNG, Dao Duy,HOA, Nguyen Dinh,CHAU, Nguyen Thi Ngoc,TUSHAR, Hasanuzzaman Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.6

Research on employee commitment to the organization is necessary for human resource management, and the result is applied in practice to improve organizational effectiveness. The aim of the present study is to explore factors affecting organizational commitment at the small and medium-sized enterprises (SMEs) in Vietnam. Besides, the relationship between organizational commitment and job performance is examined as well. The research was conducted on a sample consisting of 67 white-collar workers and 260 blue-collar workers at SMEs. A total of 327 valid complete questionnaires were input into SPSS 20 database for processing to provide evidence. The research model and hypotheses were tested using the technique of the hierarchical multiple regression analysis. The research resultsrevealed that income, reward and welfare, direct manager, working environment, coworker, and promotion opportunity tended to associate positively with organizational commitment. Besides, the finding also showed that, when the employee has a high organizational commitment, it would lead to high job performance. The main findings of this study provided some managerial implications for SMEs, in general, and managers, in particular. It implies that Vietnam's small and medium-sized enterprises should improve these six factors to retain employees as well as enhance their job performance.

Preparation and in vivo evaluation of immediate-release pellet containing celecoxib solid dispersion

Park, Chun-Woong,Tung, Nguyen-Thach,Son, Dao-Danh,Kim, Ju-Young,Rhee, Yun-Seok,Kang, Seung-Yeop,Park, Shin-Ae,Hwang, Kyu-Mok,Oh, Tack-Oon,Ha, Jung-Myung,Chi, Sang-Cheol,Park, Eun-Seok 한국약제학회 2012 Journal of Pharmaceutical Investigation Vol.42 No.3

The aim of this study was to make use of small size of immediate-release (IR) pellet and amorphous state of solid dispersion to increase solubility of celecoxib (CLX), a drug in BCS class II. Primary, binary and ternary solid dispersions were developed to choose the final components for solid dispersion. A ternary novel solid dispersion was prepared by incorporation of one aqueous soluble polymer (povidone k17; PVP 17PF), Methacrylate copolymer-based gastric soluble polymer ($Eudragit^{(R)}$ EPO) and one pH modulator (MgO). This combination was effective to increase solubility in pH 1.2 up to 25-30 %. The mechanism of solubility enhancement was proven by DSC, PRXD, and FT-IR. Accordingly, hydrogen bonding or electrostatic interaction of CLX with PVP/$Eudragit^{(R)}$ EPO was the main cause to form the amorphous state of CLX within polymer cluster which increasing solubility of drug. Besides, MgO played an important role to change microenviroment for solid dispersion. Pellets containing this solid dispersion were prepared by extrusion and spheronization technique. Effect of four kinds of additive (calcium hydrogen phosphate dihydrate,$NaHCO_3$, crospovidone, and sodium dodecyl sulfate) on dissolution of CLX from IR pellet was also determined. Because of highest dissolution rate, formulation using sodium dodecyl sulfate was used for pharmacokinetics study. Solid dispersion-IR pellet formulation presented bioequivalence and lower variability in comparison with reference product.