Differences of Items in the Financial Statements of FDI Firms under Vietnamese Accounting and International Accounting

This study is conducted to investigate the differences of items in the financial statements of FDI Firms under to Vietnamese Accounting and International Accounting (IAS/IFRS). Data were collected by conducting surveys of FDI firms, independent audit firms from 2015 to 2017. Descriptive analysis and T-test have been employed to measure the differences among items in the financial statements under Vietnamese and international accounting. The result shows that there is a significant difference in recording, measuring and reporting items in the financial statements of FDI firms under Vietnamese and international accounting. Based on the results, some suggestions have been given for reducing the gap between Vietnamese accounting and international accounting, including financial statements. Keywords: Vietnamese Accounting, International Accounting, Financial Statement

Evaluation of Accountants’ Performance: The Case of Vietnam

This study is conducted for evaluating accountants’ performance of firms doing business in Vietnam. Based on literature review and interview’s results, dependent variable of accountants’ performance includes four attributes. Having descriptive analysis, Cronbach's Alpha, Independent T-test, ANOVA for measuring performance of accountants in firms in Vietnam. The results show that performance of accountants achieved an average of 3.87, Cronbach's Alpha coefficient with greater than 0.6; evaluation of the performance of accountants of other units in firms and its evaluation of accounting unit itself is different, differences in evaluating performance of accountants from chief accountants, general accountants and accountants. Based on the findings, some recommendations are given for improving accountant performances of firms doing business in the context of Vietnam. Keywords: Performance, Accountants, Vietna

A RESEARCH ON MULTI-OBJECTIVE OPTIMIZATION OF THE GRINDING PROCESS USING SEGMENTED GRINDING WHEEL BY TAGUCHI-DEAR METHOD

In this study, the mutil-objective optimization was applied for the surface grinding process of SAE420 steel. The aluminum oxide grinding wheels that were grooved by 15 grooves, 18 grooves, and 20 grooves were used in the experimental process. The Taguchi method was applied to design the experimental matrix. Four input parameters that were chosen for each experiment were the number of grooves in cylinder surface of grinding wheel, workpiece velocity, feed rate, and cutting depth. Four output parameters that were measured for each experimental were the machining surface roughness, the system vibrations in the three directions (X, Y, Z). The DEAR technique was applied to determine the values of the input parameters to obtaine the minimum values of machining surface roughness and vibrations in three directions. By using this technique, the optimum values of grinding wheel groove number, workpiece velocity, feed-rate, cutting depth were 18 grooves, 15 m/min, 2 mm/stroke, and 0.005 mm, respectively. The verified experimental was performed by using the optimum values of input parameters. The validation results of surface roughness and vibrations in X, Y, Z directions were 0.826 (µm), 0.531 (µm), 0.549 (µm), and 0. 646 (µm), respectively. These results were great improved in comparing to the normal experimental results. Taguchi method and DEAR technique can be applied to improve the quality of grinding surface and reduce the vibrations of the technology system to restrain the increasing of the cutting forces in the grinding process. Finally, the research direction was also proposed in this stud

RESEARCH ON FACTORS INFLUENCING THE INTENT TO USE NETFLIX MOVIES IN VIETNAM

Abstract The Netflix movies market is steadily growing, especially during the complex COVID-19 pandemic. Consumers, instead of opting for free movie streaming services with potential risks and copyright violations, are choosing to pay for a better experience while emphasizing responsibility for protecting copyrights and supporting authors and producers. This research aims to examine the factors influencing the intent to use Netflix movie streaming services among surveyed individuals, primarily focusing on employees aged 18 to 22 in Vietnam. Participants were surveyed through online and offline questionnaires. The author conducted logistic regression analysis, treating the use of Netflix movies as the dependent variable, with five independent variables sourced from a literature review. Through online and offline survey questionnaires and multivariate regression models, the study identified and concluded the factors influencing employees' intent to use Netflix movie streaming services in Vietnam. Data were quantitatively analyzed using IBM SPSS 20.0. The research results identified five positively influencing factors on the intent to use Netflix movie streaming services: Price perception, Risk perception, Attitude, Ethical awareness, Subjective norms. Among these factors, Price perception had the strongest influence on the intent to use Netflix movies, while the Subjective norms factor was found to be insignificant. Consequently, the article suggests managerial implications for businesses to attract customers and promote the Netflix movies market

Comparison of two hydrological model simulations using NAM and XINANJIANG for Nong Son catchment

The study presents the hydrological simulations for the Nong Son catchment, a drainage area of the Vu Gia-Thu Bon basin in the Central Vietnam, by using the NAM and XINANJIANG models. Simulation results for both models show good agreement between calculated and observed discharges at the stream gauge. The overall water balance error is less than ±10%, Nash-Sut cliffe efficiency $R^2$  above 0.85, and Pearson correlation coefficient $r$ above 0.92 in both model calibration and verification period. Although NAM's performance shows a slightly better correspondence between the discharges at the stream gauge, the XINANJIANG model shows a relatively better reproduction of the runoff components (i.e. overland flow, interflow and baseflow)

Potential evapotranspiration estimation and its effect on hydrological model response

Potential evapotranspiration can be directly calculated by the Penman-Monteith equation, known as the one-step method. The approach requires data on the land cover and related-vegetation parameters based on AVHRR and LDAS information, which are available in recent years. The Nong Son basin, a sub-catchment of the Vu Gia-Thu Bon basin in the Central Vietnam, is selected for this study. To this end, NAM model was used; the results obtained show that the NAM model has the potential to reproduce the effects of potential evapotranspiration on hydrological response. This is seemingly manifested in the good agreement between model simulation of discharge and the observed at the stream gauge

Determinants Influencing Quality of Finance and Accounting Education: The Case Study of Vietnam

The quality of undergraduate program in general and in the discipline of finance and accounting in particular is one of the big concerned issues in society. For a long time, Vietnam has trained a large number of bachelor students which exceeds the real needs, especially in the field of economics. In the dimension of this study, we investigate the impact levels of determinants on quality of financial and accounting education in the context of the 4th Industrial Revolution. Data were collected by receiving questionnaire feedbacks from students of Trade Union University of Vietnam. By employing the tests of Cronbach’s Alpha, exploratory factor analysis and multivariate regression, the results show that four determinants including (i) role of trainers, (ii) innovation of the training program, (iii) applying information technology; (iv) and social behavior skills of students influence positively the quality of education in the field of finance and accounting. Keywords: Education quality, finance and accounting, Vietna

A Study on Factors Impacting on Profitability: The Case of Vietnam

This study is conducted to investigate factors influencing the profitability of the Vietnamese food processing firms. Data was collected from audited financial statements from listed food processing firms on the Vietnam Stock Exchange. Panel regression model was applied in this study (PLS). The testing methods used in this research were Pearson model; Modified Wald Test, Wooldridge test (for autocorreclation in panel data), Hausman model, especially the relationship between FEM and REM as well as Multicollinearity test based on VIF coeficient. The results shows that DR, SDR and LDR have negative impacts on profitability. In contrast, TDTELT have positive impacts on the profitability. FATA and SIZE impact return on asset (ROA) without statistical significance. SIZE has positive impact on return on equity (ROE) while it impacts negatively on profit margin (PM). Moreover, AGE, GDP growth, and inflation do not have impact on profitability. Keywords: Factors, Return on assets, Food processing firms, Vietnam DOI: 10.7176/RJFA/11-10-07 Publication date:May 31st 202

The Role of Serial NT-ProBNP Level in Prognosis and Follow-Up Treatment of Acute Heart Failure after Coronary Artery Bypass Graft Surgery

BACKGROUND: After coronary artery bypass graft (CABG) surgery, heart failure is still major problem. The valuable marker for it is needed. AIM: Evaluating the role of serial NT-proBNP level in prognosis and follow-up treatment of acute heart failure after CABG surgery. METHODS: The prospective, analytic study evaluated 107 patients undergoing CABG surgery at Ho Chi Minh Heart Institute from October 2012 to June 2014. Collecting data was done at pre- and post-operative days with measuring NT-proBNP levels on the day before operation, 2 hours after surgery, every next 24 h until the 5th day, and in case of acute heart failure occurred after surgery. RESULTS: On the first postoperative day (POD1), the NT-proBNP level demonstrated significant value for AHF with the cut-off point = 817.8 pg/mL and AUC = 0.806. On the second and third postoperative day, the AUC value of NT- was 0.753 and 0.751. It was statistically significant in acute heart failure group almost at POD 1 and POD 2 when analyzed by the doses of dobutamine, noradrenaline, and adrenaline (both low doses and normal doses). CONCLUSION: Serial measurement of NT-proBNP level provides useful prognostic and follow-up treatment information in acute heart failure after CABG surgery