Testing the influence of factors on the timeliness of financial reporting – Empirical evidence of Vietnamese listed enterprises

Financial reporting of enterprises has important implications for information users. The timely provision of financial reporting by enterprises helps investors to make appropriate business decisions. The purpose of the paper is to test the influence of the factors on the timeliness of financial reporting of the Vietnamese listed enterprises. The timeliness of financial statements is determined by the total number of days of difference between the date of signing the audit report and the end of the financial year. The sample includes the top 100 best-listed enterprises of the Vietnamese stock market. The paper uses time series with panel data. The data are collected from annual and financial reports for the period from 2016 to 2020. The paper performs quantitative research to test the hypotheses. The results verify two factors, such as return on equity and audit type, have a negative effect on the timeliness of financial reporting. Audit type has the most influence on timeliness. Research also shows some listed enterprises have not yet complied with regulations on timely information disclosure. The paper proposes some appropriate policies for Vietnamese listed enterprises to ensure the timeliness of information

Survey on Vietnamese teachers’ perspectives and perceived support during COVID-19

The COVID-19 pandemic has caused unprecedented damage to the educational system worldwide. Besides the measurable economic impacts in the short-term and long-term, there is intangible destruction within educational institutions. In particular, teachers – the most critical intellectual resources of any schools – have to face various types of financial, physical, and mental struggles due to COVID-19. To capture the current context of more than one million Vietnamese teachers during COVID-19, we distributed an e- survey to more than 2,500 randomly selected teachers from two major teacher communities on Facebook from 6th to 11th April 2020. From over 373 responses, we excluded the observations which violated our cross-check questions and retained 294 observations for further analysis. This dataset includes: (i) Demographics of participants; (ii) Teachers' perspectives regarding the operation of teaching activities during the pandemic; (iii) Teachers' received support from their schools, government bodies, other stakeholders such as teacher unions, and parents' associations; and (iv) teachers' evaluation of school readiness toward digital transformation. Further, the dataset was supplemented with an additional question on the teachers' primary source of professional development activities during the pandemic

Multiobjective Logistics Optimization for Automated ATM Cash Replenishment Process

In the digital transformation era, integrating digital technology into every aspect of banking operations improves process automation, cost efficiency, and service level improvement. Although logistics for ATM cash is a crucial task that impacts operating costs and consumer satisfaction, there has been little effort to enhance it. Specifically, in Vietnam, with a market of more than 20,000 ATMs nationally, research and technological solutions that can resolve this issue remain scarce. In this paper, we generalized the vehicle routing problem for ATM cash replenishment, suggested a mathematical model and then offered a tool to evaluate various situations. When being evaluated on the simulated dataset, our proposed model and method produced encouraging results with the benefits of cutting ATM cash operating costs

Coot Bird Behavior-Based Optimization Algorithm For Optimal Placement Of Thyristor Controlled Series Compensator Devices In Transmission Power Networks

This study presents the new application of Coot bird behavior-based optimization algorithm (COOTBA) for optimal placement of Thyristor Con- trolled Series Compensator (TCSC) devices in an IEEE 30-node transmission power network with three single objectives, including fuel cost, power loss, and voltage deviation. COOTBA is implemented for the system with one case without TCSC devices and three others with TCSC. COOTBA can reach smaller cost and loss than previous algorithms by from 0.04% to 3.78%, and from 6.7% to 40.3% in the first case with- out TCSC. In the second case with TCSC, COOTBA can reach smaller cost than others by from 0.008% to 0.66%. In addition, the comparisons of results from COOTBA in the three cases with TCSC indicate that TCSC should be optimized for both location and reac- tance, and the limitation of TCSC devices should be high enough. Thus, COOTBA is an effective algorithm for optimizing TCSC devices on transmission power systems

SOME METEO - HYDRO - DYNAMICAL FEATURES IN MEKONG RIVER MOUTH AREA

This paper provides some meteo-hydro-dynamical features in Mekong River Mouth area which were based on statistical results from longtime measurement data such as wind, wave, sea water level, and river discharge. Study results show that distribution features of wind and wave characteristics are corresponding to seasonal variation. Predominant wind and wave directions during NE Monsoon period is NE, and in W, SW directions during SW Monsoon period. NE Monsoon period is from November to April (strongest in December and January), SW Monsoon period is from June to September (strongest in August). During NE Monsoon period the wind velocity and wave height were higher than that of SW Monsoon period. Variation of SWL at Vungtau Station shows that the tide is semi-diurnal with maximum value occurred during NE monsoon period (highest in November), and minimum value occurred during SW Monsoon period (lowest in June). Variation of river discharge is similarly at two stations (Mythuan and Cantho). During flood season (from July to December) average monthly discharge was ranged from 4,000 to 15,800 m3/s. During dry season (from January to May) average monthly discharge at both stations was less than 4,000 m3/s. Statistical data show that Mekong River Mouth area is a region of strong and complicated hydro-dynamical interaction processes between river and sea. Key words: Monsoon, North-East (NE), South-West (SW), Sea Water Level (SWL), River discharge, Mekong River

Contribution of actin filaments and microtubules to cell elongation and alignment depends on the grating depth of microgratings

Additional file 1: Figure S1. (A) A phase contrast image of TCPS surface. Bar, 100 μm. (B) An imageshowing FN-lines (1 μm line and spacing) obtained by Atomic Force Microscopy (AFM) (Dimension 3100with a Nanoscope III controller, Digital Instruments) using silicon cantilevers (spring constant; 50 Nm-1)(RTESP, Veeco Probes) in contact mode. (C-E) SEM (Scanning electron microscopy) (6010 LV, JEOL)images showing the cross section of three different microgratings; 1 μm gratings with 0.35 um depth (C) and1 μm depth (D) and 2 μm gratings with 2 μm depth (E). Figure S2. (A) Fluorescence image of a RPE-1 cell stably expressing GFP/centrin cell on 1 μm gratings (1 μm deep). Bar, 30 μm. A yellow arrow indicates the direction of cell elongation. (B) Average cell aspect ratio (R) of cells on 1 μm gratings (0.35 or 1 μm deep) and 2 μm gratings with/without CD treatment. n: number of cells. ***P < 0.001. Data were analyzed using one-way ANOVA and a Bonferroni post hoc test. Error bar denotes the standard deviation of the mean. Figure S3. Alignment of actin and vinculin to the different substrates (Flat TCPS surface, FN-lines, and 1 μm gratings (0.35 or 1μm deep)). The alignment angle was measured as an angle difference of actin or vinculin orientation to the long axis of a cell on flat PDMS surface or the long axis of the FN-line or each micrograting. #: the number of cells. Error bar denotes the standard deviation of the mean. Figure S4. Merged image of MTs (Green fluorescence) and pattern (phase contrast) of cells on 1 μm grating (1 μm deep) in the presenceof CD at 1 μM

ĐẶC ĐIỂM DÒNG CHẢY VEN BỜ BẮC TRUNG BỘ (HÀ TĨNH - THỪA THIÊN-HUẾ) THỜI KỲ 4/2016

This paper presents the modeled results of general current pattern (daily average value) in Northern Central Vietnam Coast (Ha Tinh - Thua Thien-Hue) during April 2016. Study results show that in general, current flowed from the North to the South with small and instable velocity (V ≈ 0.1 - 0.2 m/s). From 2nd to 6th April current flowed from the South to the North. From 7th to 29th April current flowed from the North to the South. During 13rd to 16th April current velocity was weak (V ≤ 0.1 m/s). In the southern region of Thua Thien-Hue province, the direction of current was instable (from 6th to 9th and from 20th to 22nd April current flowed from the South to the North). Current distribution pattern from modeled results was in accordance with the propagation characteristics of surface water temperatures in the studied area through data analysis of satellite images.Bài báo trình bày kết quả tính toán trường dòng chảy tổng hợp trung bình ngày cho khu vực ven bờ Bắc Trung Bộ (Hà Tĩnh - Thừa Thiên-Huế) thời kỳ 4/2016. Kết quả nghiên cứu cho thấy trong thời gian nghiên cứu nhìn chung dòng chảy tổng hợp trung bình ngày có hướng từ bắc xuống nam, tốc độ tương đối nhỏ V ≈ 0,1 - 0,2 m/s và không ổn định. Từ 2-6/4/2016 dòng chảy tổng hợp trung bình ngày ven bờ có hướng từ nam lên bắc. Từ 7-29/4/2016 dòng chảy ven bờ có hướng từ bắc xuống nam. Các ngày 13-16/4/2016 dòng chảy tổng hợp trung bình ngày có tốc độ nhỏ (V ≤ 0,1 m/s). Khu vực phía nam Thừa Thiên-Huế dòng chảy tổng hợp trung bình ngày có hướng bị biến động mạnh nhất (các ngày 6-9/4 và 20-22/4 hướng dòng từ nam lên bắc). Đặc điểm phân bố dòng chảy tính toán tương đối phù hợp với đặc điểm lan truyền nhiệt độ nước tầng mặt tại khu vực nghiên cứu qua số liệu phân tích ảnh vệ tinh