Ethical Issues of Vietnamese Auditors: Applying the Fraud Triangle Model

Purpose: The article analyzes the impact of the factors affecting the fraud of Vietnamese auditors applying the fraud triangle model, providing more empirical evidence on the factors affecting the fraud of the auditors. Vietnam.   Theoretical framework: This paper uses the the fraud triangle model.   Design/methodology/approach: Research method using questionnaire survey of managers and auditors of Vietnamese auditing firms, the survey results collected 250 questionnaires. After eliminating invalid questionnaires due to There are many blank cells, the author chooses to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software.   Findings: Research results show that pressure perception factor has higher standardized Beta coefficient (0.390) than all other factors. The normalized Beta coefficients of the remaining factors are: Perception of opportunity (0.289), Rationalization (0.267)   Research, Practical   &   Social   implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors.   Originality/value:This study fills the gap in the Ethical issues of Vietnamese auditors: applying the fraud triangle model

Evaluation of Average Directional Effective Emissivities of Isothermal Cylindrical-inner-cone Cavitties Using Monte-Carlo Method

We have used the Monte Carlo method based on theory of successive reflections and ray tracing to calculate the average normal directional effective emissivities of isothermal cylindrical-inner-cone cavities for various geometrical parameters. A simplified specular-directional diffuse reflection model was applied in our calculations for cavities working in the infrared spectral range. Our results are in good agreement comparing with what obtained by other authors. The algorithm developed by us has an advantage in simplicity and time saving of calculations. It can be used in blackbody cavity design considerations, especially in the cylindrical-inner-cone cases

The role of orographic effects on occurrence of the heavy rainfall event over Central Vietnam in November 1999

In this study, the WRF model is used to investigate the role of Central Vietnam terrain on occurrence of the heavy rainfall event in November 1999 over Central Vietnam. Two model experiments with and without terrain were performed to examine the orographic blocking effects during the event. In the terrain experiment, the results from a three-day simulation show that the model reasonably well captures northeast monsoon circulation, tropical cyclones and the occurrence of heavy rainfall in Central Vietnam. The topography causes a high pressure anomaly intensifying northeast monsoon. When the terrain is removed, the three-day accumulated rainfall decreases approximately 75% in comparison with that in the terrain experiment. The terrain blocking and lifting effects in strong wind and moisture laden conditions combined with convergence circulation over open ocean are the main factors for occurrence of the heavy rainfall event

A hierarchical architecture for increasing efficiency of large photovoltaic plants under non-homogeneous solar irradiation

Under non-homogeneous solar irradiation, photovoltaic (PV) panels receive different solar irradiance, resulting in a decrease in efficiency of the PV generation system. There are a few technical options to fix this issue that goes under the name of mismatch. One of these is the reconfiguration of the PV generation system, namely changing the connections of the PV panels from the initial configuration to the optimal one. Such technique has been widely considered for small systems, due to the excessive number of required switches. In this paper, the authors propose a new method for increasing the efficiency of large PV systems under non-homogeneous solar irradiation using Series-Parallel (SP) topology. In the first part of the paper, the authors propose a method containing two key points: a switching matrix to change the connection of PV panels based on SP topology and the proof that the SP-based reconfiguration method can increase the efficiency of the photovoltaic system up to 50%. In the second part, the authors propose the extension of the method proposed in the first part to improve the efficiency of large solar generation systems by means of a two-levels architecture to minimize the cost of fabrication of the switching matrix

Impact of Frequency Shift on Nonlinear Compensation Using Optical Phase Conjugation for M-QAM Signals

Nonlinear compensation using optical phase conjugation (OPC) have been considered a promising technique to increase the reach of high-speed fiber-optic transmission systems. OPC-based nonlinear compensation employs an optical phase conjugation located at a middle of the fiber link to generate a complexed conjugated signal with respect the signal in the first half of the link for propagation in the second half. OPC technique assumes a symmetry for signal propagating in the first and second half to obtain a perfect nonlinear and chromatic dispersion. However, as most of practical OPC schemes are realized by nonlinear effects such as four-wave mixing or a combination of second-harmonic generation and difference frequency generation, the frequency shift induced by OPC affects the signal symmetrical requirement for nonlinear compensation because the chromatic dispersion is different for the first and second half transmissions. In this paper, we investigate the impact of frequency shift on the nonlinear compensation using OPC for high symbol rate, high level modulation format signals. This will be important to understand the tolerance of the OPC techniques against such a practical condition for actual system implementations