RESEARCH ON THE ABILITY OF HANDLING AMMONIA CONTAMINATED AIR STREAM BY ACTIVATED CARBON MATERIALS FROM COCONUT FIBER (AC-1) AND PEANUT HUSK (AC-2), IMPREGNATED WITH ZnCl2

This research aimed to investigate the ability of handling ammonia emission from waste gas by adsorption methods. The absorbents were activated carbon materials, which were made from coconut fiber (AC-1) and peanut husk (AC-2), impregnated with ZnCl2. Both of these materials have shown their abilities to remove NH3 (over 90 % efficiency) at the concentration of about 9000 ppm, while the removal efficiency of commercial activated carbon (AC-3) was 70 %. At the inlet concentration of about 3000 ppm, the maximum ammonia removal efficiency was 96.23 % when using AC-1 and 97.74 % using AC-2. The saturation time of each activated carbon was also examined. At inlet concentration of 2800 – 3200 ppm with gas flow rate was 0.4 L.min-1 and 5 g in mass material, the ammonia removal efficiencies of AC-1 and AC-2 were maintained at 80 % lasting for 600 minutes, but the efficiency of AC-3 rapidly decreased to 30 %. In all experiments, the activated carbon that made from peanut husk (AC-2), impregnated with ZnCl2 showed higher performance than one made from coconut fiber (AC-1) and commercial activated carbon (AC-3)

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

Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam

Purpose: This study is intended to show the impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam.   Theoretical framework: We using the multivariate linear regression model between the five independent variables according to five components of internal control in the framework of the COSO 2013 and the dependent variable - accounting information quality according with four attributes namely: appropriateness, reliability, consistency and comparability, completeness and ease of understanding which was presented Susanto in 2016.   Design/methodology/approach: Quantitative research methods are used through questionnaires sent to directors and chief accountants of enterprises. The sample size is 193 valid questionnaires for the period from 2021-2022. Statistical analysis tools, testing the reliability of the scale, exploratory factor analysis, and multiple linear regression are used to evaluate the impact of internal control on the quality of accounting information.   Findings: The research results have proved that all hypotheses are accepted and internal control factors have a positive impact on the usefulness of accounting information. In which, the control environment variable has the strongest impact with the coefficient β5 = 0.276, followed by the monitoring activity variable with the coefficient β5 = 0.258. The risk assessment variable has the impact level of β2 = 0.201; the information, communication and control variables have the lowest impact with the coefficients of β4 = 0.175 and β3 = 0.141, respectively.   Research, Practical & Social implications: The study has provided a basis to confirm the relationship and direction of impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Thereby, this research gives some recommendations for improving the internal control of enterprises in order to improve the quality of accounting information.   Originality/value: The findings reveal that the quality of internal control plays an important role in increasing the quality of accounting information, ensuring the safety of enterprises' assets, reducing financial fraud, and improving risk prevention

China's Angel Investment Policy

Purpose: This paper summarized and systematized the case of China's policies applied to attract angel investment which turned this country into a global highlight in angel investment.   Theoretical framework: The authors conducted a literature review on start-up and angel investment to introduce angel investment in China, analyze the role of angel investments in developing start-ups, and factor determinants and policy of angel investment in China.   Design/Methodology/Approach: This paper uses qualitative method to provide overviews on the case of China in attracting angel investment for their start-ups with an updated analysis on their relevant factor determinants and policies that contributed to the success of China.   Findings: It is found that the Chinese Government has actively carried out packages, including tax incentives, built programs, investment cooperation funds, developed networks, and angel investment education systems to boost funding readiness for firms. They also focus on promoting the start-up ecosystem and providing financial support to implement an innovation-driven development strategy to raise the nation's competitiveness.   Research, practical & social implications: This paper provides some suggestions for Chinese government in making policies to enhance the role of angel investments in developing start-ups.   Originality/Value: This paper contributes to the evolvement of research about start- up and angel investment, particularly in China, in the context of high-tech  production and breakthrough technologies, by providing a policy perspective to imply lessons for other countries

The study of convex-dual-layer remote phosphor geometry in upgrading WLEDs color rendering index

The white-light light-emitting diode (LED) is a semiconductor light source that usually has one chip and one phosphor layer. Because of that simple structure, the color rendering index (CRI) is really poor. Therefore, structure with double layer of phosphor and multiple chips has been studied with the phosphorus proportions and densities in the silicone are constantly changed to find the best option to improve optical properties. In research, we use red phosphor Ca5B2SiO10:Eu3+ layer to place above the yellow phosphor one, and both of them have a convex design. Then, the experiments and measurements are carried out to figure out the effects of this red phosphor as well as the convex-double-layer remote phosphor design on the LED’s performances. The measured results reveal that the light output is enhanced significantly when using convex-dual-layer structure instead of the single-layer design. Additionally, the Ca5B2SiO10:Eu3+ concentration benefits CRI and CQS at around 6600 K and 7700 K correlated color temperature (CCT). Yet, the lumen output shows a slight decline as this red phosphor concentration surpass 26% wt. Through the experiments, it is found that a double layer of chip and double phosphorus is the best structure which could support the quality of CRI and luminous flux

Factors Affecting Business Angels Investment in Vietnam

The paper aims at investigating and comparing the factors determining investment decisions by business angels (BAs) from the viewpoints of BAs and startups in Vietnam based on a framework synthesized from a literature review and primary data from in-depth interviews conducted with 8 startups and 15 angel investors. The results show that the startups’ founder, working team, financial issues, product and market, and strategy related to exit and the roles of BAs are startup-related factors determining BAs’ investment in Vietnam. For BA-related factors, the BAs’ experience, investment objectives and preferences, and culture are key determinants. The novelty of the paper is to find out the gaps between the perspectives of BAs and startups, and the difference between Vietnamese and foreign BAs’ viewpoints. The finding is that BAs, more strictly than startups, assess their business plan, financial state, product, market, and targeted consumers. Startups neglect the exit strategy and role of BAs in invested startups. In addition, foreign and domestic BAs have different opinions on startups’ market scale, and expectation of profits and BAs’ roles in startups. The paper ends by providing some implications for Vietnamese startups to attract more angel investment, focusing on improving the quality of human resources, developing a profitable, honest, and realistic business plan, and setting up a long-run vision towards the global market. Doi: 10.28991/ESJ-2023-07-02-07 Full Text: PD

The Role of Social Network Sites in English Language Teaching_Harnessing the Potential of Facebook and YouTube as Learning Tools

This paper provides a comprehensive review of the role of Social Network Sites (SNSs) in the context of English as a Second Language (ESL) and English as a Foreign Language (EFL) teaching and learning. It examines the definitions and potential applications of SNSs, with a specific focus on Facebook and YouTube. The paper discusses the educational and instructional implementations of these SNSs, as well as the challenges and drawbacks faced by both teachers and students when utilizing them. Furthermore, it explores the pedagogical implications of incorporating the cutting-edge features offered by SNSs, aiming to bridge the gap between traditional and technologically driven learning environment

A Study on Costs and Earnings of Gillnet Vessels in Nha Trang, Vietnam

Vietnam’s marine fisheries are in need of knowledge-based management. This necessitates the establishment of reliable indicators, which in turn entails a good data collecting and processing system. To bridge the gap between specific requirements for fisheries policy development and the limited resources available, we have conducted a study on costs and earnings of gillnet vessels in Nha Trang, Vietnam. 50 vessels are covered, in this case accounting for 17.5% of the total vessels of this gear type. Each fishing household, represented by the fisherman and/or his wife, gave a face-to-face interview to research team members in line with a project designed questionnaire form. The interviews were undertaken at home or onboard the vessel. The database noticeably reports on investment and loan, depreciation, repairment, fixed costs, variable costs, and earnings. Data and indicators will be interpreted and fed back into local marine fisheries policy strategies at first hand, and then, hopefully, incorporated into national policies in accordance to knowledge-based adaptive fisheries management