409 research outputs found
The effects of earning quality on sustainable reports: an empirical study from Vietnam
Sustainable Reports have been specifically concerned by related
parties over the period, firstly by researchers in the developed
countries and spreading to the developing jurisdictions. The aim
of the research is to analyze the impact of the Earning Quality to
Sustainable Reports of non-financial firms listed on Vietnam financial market. The authors have used the combining method to
measure the Sustainable Reports disclosure level according to the
Global Reporting Initiatives 4 (GRI4) standard for 312 enterprises
in Vietnam during 2015- 2019. The research result has recognized
the positive effect of Earning Quality to Sustainable Reports while
measuring Earning Quality via the aspects of earnings management and the stability of earnings. Besides, the research has considered the impact of the state-owned, foreign-owned factors, the
audit quality and how the legislation policy relates to Sustainable
Reports in interaction with Earning Quality. The result of the study
suggests a number of cognitive enhancement recommendations
in the Sustainable Reports for Vietnam and similar countries
EFFECT OF ROASTING ON TEXTURE, COLOUR, NUTRIENT CONTENT AND ACCEPTABILITY OF SOYBEANS (GLYCINE MAX)
Effect of roasting on texture, colour, and nutrient content and sensory acceptability of soybean was studied at four temparture (160, 180, 200 and 220 oC) and time (10, 15, 20 and 25 minutes) combinations. In general, hardness and toughness decreased with increased in roasting temperature and time except at 200 and 220 oC for 20 minutes. L* values of roasted soybean decreased at increased temperatures while a* values increased with increasing roasting temperature and time that affected to hue and chroma values of soybean. The highest sensory evaluation including colour, appearance, roasted odour and overall quality were found for soybean roasted at 200 oC for 20 minutes. Lipid and ash content of the roasted soybean was found to have increased following the roasting time and temperature. While the protein content of the soybean roasted decreased as the roasting time and temperature increased.
AUTOMATIC IDENTIFICATION OF VIETNAMESE DIALECTS
The dialect identification was studied for many languages over the world nevertheless the research on signal processing for Vietnamese dialects is still limited and there were not many published works. There are many different dialects for Vietnamese. The influence of dialectal features on speech recognition systems is important. If the information about dialects is known during speech recognition process, the performance of recognition systems will be better because the corpus of these systems is normally organized according to different dialects. This paper will present the combination of MFCC coefficients and fundamental frequency features of Vietnamese for dialectal identification based on GMM. The experiment result for the dialect corpus of Vietnamese shows that the performance of dialectal identification is increased from 59% for the case using only MFCC coefficients to 71% for the case using MFCC coefficients and the information of fundamental frequency
IT applications in education and Self-directed learning capacity
For differentiated teaching methods in Vietnam, educators only focus on intellectual ability which is provided in academic report cards. Overlooking psychological and cognitive factors leads to poor performance of differentiated teaching in high school in Vietnam. This application of technology in teaching helps teachers to prepare lessons quickly through available lecture templates, and at the same time take advantage of many resources such as videos, images, electronic documents, etc. help attract learners and improve teaching effectiveness
ATMOSPHERIC PARTICLES IN HANOI-CONCENTRATIONS OF WATER-SOLUBLE INORGANIC IONS AND SOURCE REGIONS
Joint Research on Environmental Science and Technology for the Eart
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