ẢNH HƯỞNG ĐỊA HÌNH ĐÁY BIỂN LÊN DỊ THƯỜNG TRỌNG LỰC TRÊN KHU VỰC BIỂN ĐÔNG VÀ LÂN CẬN

Gravity terrain correction of seafloor topography is very necessary and decisive for effective in interpretation of marine gravity data. In this study, gravity terrain correction is calculated in combination with the methods that given by Nagy (1966) and Kane (1962). A digital terrain model of the seafloor topography (DEM) 2.5 × 2.5km is used in the process of calculating terrain correction. The calculation of the terrain effect is extended to the optimal distance 100km with average density of crustal rocks ρr=2.67g/cm3, and sea water density ρw=1.03 g/cm3. The obtained result of the terrain correction changes from -17.95 to +25.71 mGal in the whole region. By combining the above-mentioned terrain correction result with other data sources, the authors also have built a 2.5 × 2.5 km grid of complete Bouguer gravity anomaly data for East Vietnam Sea and adjacent areas.Áp dụng hiệu chỉnh trọng lực của địa hình đáy biển là vấn đề rất cần thiết và quyết định hiệu quả trong xử lý, minh giải tài liệu trọng lực biển. Trong nghiên cứu này, hiệu chỉnh trọng lực của địa hình đáy biển được tính toán kết hợp bằng các phương pháp đưa ra bởi Nagy (1966) và Kane (1962). Mô hình độ cao số địa hình đáy biển (DEM) 2,5 × 2,5km được sử dụng trong quá trình tính toán hiệu chỉnh. Quá trình hiệu chỉnh được mở rộng đến khoảng cách tối ưu là 100km với mật độ trung bình đất đá vỏ trái đất ρ­r=2,67g/cm3, mật độ lớp nước biển ρw=1,03g/cm3. Kết quả hiệu chỉnh địa hình thu được trong toàn bộ khu vực biến đổi từ -17,95 đến +25,71mGal. Với kết quả hiệu chỉnh địa hình, kết hợp cùng các nguồn số liệu khác, các tác giả đã xây dựng được một mạng lưới số liệu dị thường trọng lực Bughe đầy đủ với mạng lưới  2,5 × 2,5km cho khu vực Biển Đông và lân cận

Lax Compliance of Goodwill Impairment Accounting in the Early Year after IFRS Implementation

After some decades of discussing in recognizing, measuring and reporting goodwill in the financial reports, Hong Kong finally has promulgated HKAS 36 - Impairment of Assets, for the convergence of IFRS including IAS 36. This is absolutely applicable to all transactions of business combinations beginning on or after 1st January, 2005. The adoption of HKAS 36 has resulted in significant changes and more complexity in terms of techniques and in the nature of disclosures relating to goodwill and its impairment to the reporting first-time adopters. The traditional method by adopting “capitalize and amortize” has been replaced by impairment testing regime based on subjective assumptions. Therefore, it is more likely to have inconsistent compliance by the first-time adopters in their transition period under the new reporting approach. Thus, this study has the purpose of examining the compliance levels under a variety of provisions of HKAS 36. By using the data of annual reports of Hong Kong listed firms, first-time adopters, the research found the material levels of non-compliance and substantial changes in the quality of note-form disclosures bearing on impairment testing process. Further study on post transition period is identified and discussed. Keywords: Goodwill, Impairment, Financial Reporting Standard, Hong Kon

FACTORS INFLUENCING THE INTENTION TO USE MOBILE MONEY: A STUDY IN BUSINESSES IN HANOI, VIETNAM

Abstract The government's and people's expectations for the successful implementation of this activity are significant, but the scientific basis for its implementation remains limited. This study, the first of its kind in Vietnam since the aforementioned decision, aims to clarify the factors influencing consumer usage of Mobile Money, focusing on businesses in Hanoi, Vietnam. Mobile Money, a form of mobile wallet not linked to bank accounts, represents a new transaction method in Vietnam, catering to consumers' reduced use of cash. This research examines the factors affecting the intention to use Mobile Money among employees of businesses in Hanoi. To achieve this goal, the author relies on the Theory of Reasoned Action (TRA), the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and risk perception variables to design the research model. With a sample of 479 employees who intend to use Mobile Money, hypotheses are tested using a multivariate regression model through quantitative analysis with IBM SPSS Statistics 20.0. The research results identify five factors that positively influence the intention to use Mobile Money: Perceived Ease of Use, Trust, Security and Privacy, Social Influence, and COVID-19 Risk Perception. The factor of Perceived Usefulness does not have a significant impact in this case. Particularly, heightened risk perception regarding COVID-19 or social instability leads to an increased intention to use Mobile Money. This study provides guidance to Mobile Money service providers on how to enhance users' intention to use their services. Additionally, it underscores how factors related to diseases or societal instability can alter or even disrupt initial intention or behavior models

Impairment of Assets Under Perspectives of International and Vietnamese Accounting

This study investigates the impairment of assets on financial reportings of three separate entities - Vietnam Prosperity Joint-Stock Commercial Bank (VPBank), The Bank of East Asia (BEA) and The Nestlé Group - in the financial year of 2017. By bringing out the differences between international accounting system of asset impairment (IAS 36) and Vietnamese accounting system (VAS), this research has determined the gap between two sets of financial statements under IFRS and VAS in conveying the business performance and financial position. The empirical results show Vietnam’s necessary for a convergence in asset impairment with international accounting system. Therefore, we provide some recommendations for Vietnam in applying asset impairment regarding to IAS 36 partly or completely. Keywords: Asset impairment, International accounting, Vietnamese accounting. DOI: 10.7176/RJFA/10-12-07 Publication date:June 30th 2019

Determinants Influencing Knowledge Sharing Behavior A Case Study Among Banking Members in Vietnam

Due to the increasing competition of financial sector, banks are striving for their tangible and intangible benefits. Banks can get the sustainable competitive advantage in the market by enhancing their performance through knowledge sharing behavior. The study aims to evaluate different factors level influencing knowledge sharing behavior among banking members in Vietnam. The model and hypotheses are developed based on quantitative research. Data was collected through self-administered close-ended questionnaire from a sample of 432 banking members. For analysis purpose, SPSS 22 were used to confirm the validity concerns and determine the proposed relationship among selected variables. The output reveals that useage of social media are the strongest influencers of students’ satisfaction, followed by knowledge self-efficacy, management support, knowledge management, social trust and Personal use of IT infrastructure, while Reward System, Bank are found to have no impact on knowledge sharing behavior. This study provides a ‘snapshot’ to the management about the provision of current situation and proposes suggestions to improve the sharing culture within minimum resources to get the sustainable competitive advantage in the market. Keywords: Evaluation, knowledge sharing behavior, knowledge management, banking sector, banking members. DOI: 10.7176/JESD/14-8-02 Publication date: April 30th 202

Deep heterogeneous ensemble.

In recent years, deep neural networks (DNNs) have emerged as a powerful technique in many areas of machine learning. Although DNNs have achieved great breakthrough in processing images, video, audio and text, it also has some limitations such as needing a large number of labeled data for training and having a large number of parameters. Ensemble learning, meanwhile, provides a learning model by combining many different classifiers such that an ensemble of classifiers is better than using single classifier. In this study, we propose a deep ensemble framework called Deep Heterogeneous Ensemble (DHE) for supervised learning tasks. In each layer of our algorithm, the input data is passed through a feature selection method to remove irrelevant features and prevent overfitting. The cross-validation with K learning algorithms is applied to the selected data, in order to obtain the meta-data and the K base classifiers for the next layer. In this way, one layer will output the meta-data as the input data for the next layer, the base classifiers, and the indices of the selected meta-data. A combining algorithm is then applied on the meta-data of the last layer to obtain the final class prediction. Experiments on 30 datasets confirm that the proposed DHE is better than a number of well-known benchmark algorithms

Pro-poor intervention strategies in irrigated agriculture in Asia: poverty in irrigated agriculture: issues and options: Vietnam

Irrigated farming / Poverty / Farm income / Irrigation management / Institutions / Legal aspects / Water rates / User charges / Participatory management / Privatization / Participatory rural appraisal / Performance indexes / Irrigation programs / Irrigation systems / Pumping / Irrigation canals / Social aspects / Economic aspects / Rivers / Hydrology / Dams / Households / Income / Regression analysis / Drainage / Cooperatives / Water delivery / Water distribution / Rice / Financing / Drought / Vietnam / Red River Delta / Nam Duong Irrigation System / Nam Thach Han Irrigation System / Han River

A Research on the Quality of Public Transportation Services by Bus in Vietnam

This study was conducted to assess the status of the quality of public passenger transport services by bus in Hanoi. Data were collected from regular passengers using buses as a means of transportation in the city, including passengers standing at stations, waiting shelters and on vehicles to make trips and students of some universities who use buses as a means of transportation. We employ descriptive statistics and hierarchical analysis to learn about the topic of research. The results indicate that the quality of public transport services by buses in Hanoi, which was judged by passengers quite well. In particular, the safety level, convenience, security and hygiene is up to 70%, which was higher than the highest quality level. Quality of fast level and reliability are low. Keywords: quality of services, public passenger transport, buses, Vietnam. DOI: 10.7176/RJFA/10-13-04 Publication date:July 31st 201