Factors Influencing Accounting Information Systems in Small and Medium Enterprises: The Case in Hanoi, Vietnam

Purpose: The study aims to identify the factors influencing the accounting information system in small and medium-sized enterprises in Hanoi, Vietnam.   Theoretical framework: The paper is based on the theoretical framework of factors affecting the accounting information system which has been done before and applied in small and medium-sized enterprises in Hanoi, Vietnam.   Design/methodology/approach: The questionnaire was distributed to 350 small and medium-sized enterprises in Hanoi, and a total of 245 valid responses were collected. They included directors, chief accountants, and accounting staff. By multivariate regression analysis from SPSS 22 software, the results indicate that there are five factors affecting the effectiveness of the accounting information system in small and medium-sized enterprises in Hanoi.   Findings: The regression findings support the significant positive impacts of these factors influencing the accounting information system in small and medium-sized enterprises in Hanoi as follows: (1) Managerial knowledge, (2) External expert support, (3) Organizational characteristics, (4) User participation in the system, and (5) Managerial support.   Research, Practical & Social implications: The study provides factors influencing the accounting information systems in small and medium-sized enterprises in the case of Hanoi, Vietnam. This result provides useful references for relevant issues. The research results are the basis for proposing solutions to improve the Accounting Information Systems in Vietnam for making decisions.   Originality/value: The value of the study is providing an expansion of the factors influencing accounting information systems. Research results provide useful references for research on related issues. These findings can be useful for Vietnamese enterprises to take measures to improve their Accounting Information Systems, thereby improving business performance

MAXIMUM POWER POINT TRACKING OF PHOTOVOLTAIC SYSTRM

Renewable energy sources plays an important role in electricity generation. Various renewable energy sources like wind, solar, geothermal, ocean thermal, and biomass can be used for generation of electricity and for meeting our daily energy needs. Energy from the sun is the best option for electricity generation as it is available everywhere and is free to harness. On an average the sunshine hour in Malaysia is about 9 hours annually also the sun shine shines in Malaysia for a whole 12 months in a year. Electricity from the sun can be generated through the solar photovoltaic modules (SPV). The SPV comes in various power output to meet the load requirement. Maximization of power from a solar photo voltaic module (SPV) is of special interest as the efficiency of the SPV module is very low. Every photovoltaic (PV) array has an optimum operating point, called the maximum power point, which varies depending on cell temperature, the insolation level and array voltage. A peak power tracker is used for extracting the maximum power from the SPV module. The function ofMPPT is need to operate the PV array at its maximum power point. The present work describes the maximum power point tracker (MPPT) for the SPV module connected to a resistive load. The simulation studies are carried out in MATLAB/SIMULINK. The design of the MPPT is proposed utilizing a boostconverter topology. Many algorithms have been proposed, however, two algorithms, the perturb-and-observe (P&O) method, and incremental-conductance (IC) claimed by many in the literature to be inferior to others, continues to be by far the most widely used method in commercial MPPT ofPV

First-Order Transition in XY Fully Frustrated Simple Cubic Lattice

We study the nature of the phase transition in the fully frustrated simple cubic lattice with the XY spin model. This system is the Villain's model generalized in three dimensions. The ground state is very particular with a 12-fold degeneracy. Previous studies have shown unusual critical properties. With the powerful Wang-Landau flat-histogram Monte Carlo method, we carry out in this work intensive simulations with very large lattice sizes. We show that the phase transition is clearly of first order, putting an end to the uncertainty which has lasted for more than twenty years

Phase Transition in Heisenberg Fully Frustrated Simple Cubic Lattice

The phase transition in frustrated spin systems is a fascinated subject in statistical physics. We show the result obtained by the Wang-Landau flat histogram Monte Carlo simulation on the phase transition in the fully frustrated simple cubic lattice with the Heisenberg spin model. The degeneracy of the ground state of this system is infinite with two continuous parameters. We find a clear first-order transition in contradiction with previous studies which have shown a second-order transition with unusual critical properties. The robustness of our calculations allows us to conclude this issue putting an end to the 20-year long uncertainty.Comment: submitted for publicatio

Effect of Disorder in the Frustrated Ising FCC Antiferromagnet: Phase Diagram and Stretched Exponential Relaxation

We study the phase transition in a face-centered-cubic antiferromagnet with Ising spins as a function of the concentration $p$ of ferromagnetic bonds randomly introduced into the system. Such a model describes the spin-glass phase at strong bond disorder. Using the standard Monte Carlo simulation and the powerful Wang-Landau flat-histogram method, we carry out in this work intensive simulations over the whole range of $p$. We show that the first-order transition disappears with a tiny amount of ferromagnetic bonds, namely $p\sim 0.01$, in agreement with theories and simulations on other 3D models. The antiferromagnetic long-range order is also destroyed with a very small $p$ ($\simeq 5$). With increasing $p$, the system changes into a spin glass and then to a ferromagnetic phase when $p>0.65$. The phase diagram in the space ($T_c,p$) shows an asymmetry, unlike the case of the $\pm J$ Ising spin glass on the simple cubic lattice. We calculate the relaxation time around the spin-glass transition temperature and we show that the spin autocorrelation follows a stretched exponential relaxation law where the factor $b$ is equal to $\simeq 1/3$ at the transition as suggested by the percolation-based theory. This value is in agreement with experiments performed on various spin glasses and with Monte Carlo simulations on different SG models

The Impacts of Internal Audit Practices on the Quality of Internal Control in Vietnamese Smes

Purpose: This study examines the impacts of internal audit practices on internal control in Vietnamese SMEs.   Theoretical framework: This paper employs the three lines of defense model framework to study the impact of internal audit practices on internal control in Vietnamese SMEs. Internal auditing practices were measured by the items listed in the attribute standards and performance standards of the International Professional Practices Framework (IPPF). Internal control quality includes control environment, risk assessment, control activities, information and communication, and monitoring which are provided by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework.   Design/methodology/approach: We collect primary data using questionnaire. Data collected from the questionnaire is divided into two groups (1) the measurement of the internal auditing practices and (2) the measurement of the quality of internal control system. We then use the Structural Equation Modelling (SEM) to test for the hypotheses related to the relationship between internal audit practices and internal control.   Findings: Our results suggest that both attribute standards and performance standards have positive impacts on the control environment, risk assessment, control activities, and monitoring aspects of internal control. Meanwhile, internal audit seems to not influence the information and communication.   Research, Practical & Social implications: The study contributes to the literature by shedding light on the impacts of internal audit practices on the quality of internal control in Vietnamese SMEs.   Originality/value: This study examines the unique context of Vietnamese SMEs. Ultimately, the framework aims to provide a comprehensive understanding of how internal audit practices impact internal control quality in this specific context

The role of technological advancement, supply chain, environmental, social, and governance responsibilities on the sustainable development goals of SMEs in Vietnam

Technological advancement along with environmental, social, and governance responsibilities are the essential issues in the sustainable development goals of SMEs in Vietnam. Therefore, the purpose of this study is to examine the influence of technological advancement as well as environmental, social, and governance responsibilities towards sustainable development goals while also examining the moderating role of supply chain to the relationship between technological advancement and the sustainable development goals of SMEs in Vietnam. This study used a questionnaire as its data collection method and smart-PLS to analyze the data. The results indicate that technological advancement, environmental, and social responsibilities have a positive association with the sustainable development goals of SMEs in Vietnam. It was also revealed that supply chain significantly moderates the nexus between technological advancement and sustainable development goals. This study serves as a guideline for the regulators in developing regulations related to the sustainable development of business organizations

Linking Entrepreneurial Intentions and Mindset Models: A Comparative Study of Public and Private Universities in Vietnam

The main purpose of our study is to test the mindset model explored by Mathisen and Arnulf (2013). Based on Ajzen’s theory of planned behavior, the capacity theory, and the need for achievement theory, an extension model on the entrepreneurial intentions involving implementing mindset and elaborating mindset has been proposed. These constructs were confirmed in the proposed research model, including the need for achievement, perceived educational support, perceived structural support, perceived relational support and entrepreneurial intentions. The moderating role of gender, Grade Point Average (GPA) and the type of university were also tested. Research findings support that the need for achievement has a significant impact on the students’ mindsets and their entrepreneurial intentions. Elaborating the mindset, implementing the mindset and the perceived relational support significantly affect entrepreneurial intentions. The findings have contributed new ideas to the theoretical framework of entrepreneurship. They confirm the importance of the need for achievement in the relationship between the mindset and the entrepreneurial intentions of business students

Template-based Monocular 3-D Shape Reconstruction And Tracking Using Laplacian Meshes

This thesis addresses the problem of recovering the 3-D shape of a deformable object in single images, or image sequences acquired by a monocular video camera, given that a 3-D template shape and a template image of the object are available. While being a very challenging problem in computer vision, being able to reconstruct and track 3-D deformable objects in videos allows us to develop many potential applications ranging from sports and entertainments to engineering and medical imaging. This thesis extends the scope of deformable object modeling to real-world applications of fully 3-D modeling of deformable objects from video streams with a number of contributions. We show that by extending the Laplacian formalism, which was first introduced in the Graphics community to regularize 3-D meshes, we can turn the monocular 3-D shape reconstruction of a deformable object given correspondences with a reference image into a much better-posed problem with far fewer degrees of freedom than the original one. This has proved key to achieving real-time performance while preserving both sufficient flexibility and robustness. Our real-time 3-D reconstruction and tracking system of deformable objects can very quickly reject outlier correspondences and accurately reconstruct the object shape in 3D. Frame-to-frame tracking is exploited to track the object under difficult settings such as large deformations, occlusions, illumination changes, and motion blur. We present an approach to solving the problem of dense image registration and 3-D shape reconstruction of deformable objects in the presence of occlusions and minimal texture. A main ingredient is the pixel-wise relevancy score that we use to weigh the influence of the image information from a pixel in the image energy cost function. A careful design of the framework is essential for obtaining state-of-the-art results in recovering 3-D deformations of both well- and poorly-textured objects in the presence of occlusions. We study the problem of reconstructing 3-D deformable objects interacting with rigid ones. Imposing real physical constraints allows us to model the interactions of objects in the real world more accurately and more realistically. In particular, we study the problem of a ball colliding with a bat observed by high speed cameras. We provide quantitative measurements of the impact that are compared with simulation-based methods to evaluate which simulation predictions most accurately describe a physical quantity of interest and to improve the models. Based on the diffuse property of the tracked deformable object, we propose a method to estimate the environment irradiance map represented by a set of low frequency spherical harmonics. The obtained irradiance map can be used to realistically illuminate 2-D and 3-D virtual contents in the context of augmented reality on deformable objects. The results compare favorably with baseline methods. In collaboration with Disney Research, we develop an augmented reality coloring book application that runs in real-time on mobile devices. The app allows the children to see the coloring work by showing animated characters with texture lifted from their colors on the drawing. Deformations of the book page are explicitly modeled by our 3-D tracking and reconstruction method. As a result, accurate color information is extracted to synthesize the character's texture