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

Building Footprint Extraction in Dense Areas using Super Resolution and Frame Field Learning

Despite notable results on standard aerial datasets, current state-of-the-arts fail to produce accurate building footprints in dense areas due to challenging properties posed by these areas and limited data availability. In this paper, we propose a framework to address such issues in polygonal building extraction. First, super resolution is employed to enhance the spatial resolution of aerial image, allowing for finer details to be captured. This enhanced imagery serves as input to a multitask learning module, which consists of a segmentation head and a frame field learning head to effectively handle the irregular building structures. Our model is supervised by adaptive loss weighting, enabling extraction of sharp edges and fine-grained polygons which is difficult due to overlapping buildings and low data quality. Extensive experiments on a slum area in India that mimics a dense area demonstrate that our proposed approach significantly outperforms the current state-of-the-art methods by a large margin.Comment: Accepted at The 12th International Conference on Awareness Science and Technolog

Molecular Diagnosis of Drug-Resistant Tuberculosis; A Literature Review

Drug-resistant tuberculosis is a global health problem that hinders the progress of tuberculosis eradication programs. Accurate and early detection of drug-resistant tuberculosis is essential for effective patient care, for preventing tuberculosis spread, and for limiting the development of drug-resistant strains. Culture-based drug susceptibility tests are the gold standard method for the detection of drug-resistant tuberculosis, but they are time-consuming and technically challenging, especially in low- and middle-income countries. Nowadays, different nucleic acid-based assays that detect gene mutations associated with resistance to drugs used to treat tuberculosis are available. These tests vary in type and number of targets and in sensitivity and specificity. In this review, we will describe the available molecular tests for drug-resistant tuberculosis detection and discuss their advantages and limitations

FENG SHUI JEWELRY CONSUMPTION TRENDS OF GEN Z YOUNG PEOPLE IN HANOI CITY

Feng shui jewelry is not only a fashion product, but also a part of lifestyle, bringing Gen Z youth in Hanoi cultural, spiritual values and profound meanings.In order to examine the feng shui jewelry consumption trends of young generation Z people in Hanoi city, the research team conducted this study. Through the results of the study, it can be seen that among those who know about feng shui jewelry, the number of people who have ever bought/used feng shui jewelry is only 46.8%. People who do not buy/use for documented reasons such as simply not liking to use it, feng shui jewelry needs to be preserved carefully and thoroughly, many people around have not used it, or using it requires sophistication, complexity...The number of people who have not yet used it and will buy and use it in the near future is still small. The frequency of using feng shui jewelry among young people is only at a normal level. Meanwhile, the favorite feng shui jewelry product is feng shui stone bracelets, followed by stone pendants. With the trend of simple, compact designs and reasonable prices being the top priorities when choosing products for young people. The main reason for young people to use feng shui jewelry is to attract fortune, luck, ward off bad luck, and be chosen as a gift. Many young people also agree that feng shui jewelry will bring fortune, luck and have a positive impact on health... so most of those who have bought/used it will intend to continue buying and using it

Adherence to antiplatelet therapy after coronary intervention among patients with myocardial infarction attending Vietnam National Heart Institute

Adherence to antiplatelet therapy is critical to successful treatment of cardiovascular conditions. However, little has been known about this issue in the context of constrained resources such as in Vietnam. The objective of this study was to examine the adherence to antiplatelet therapy among patients receiving acute myocardial infarction interventions and its associated factors. In a cross-sectional survey design, 175 adult patients revisiting Vietnam National Heart Institute diagnosed with acute myocardial infarction were approached for data collection from October 2014 to June 2015. Adherence to antiplatelet therapy was assessed by asking patients whether they took taking antiplatelet regularly as per medication (do not miss any dose at the specified time) for any type of antiplatelet (aspirin, clopidogrel, ticlopidine.) during the last month before the participants came back to take re-examinations. The results indicated that the adherence to antiplatelet therapy among patients was quite high at 1 month; it begins to decline by 6 months, 12 months, and more than 12 months (less than 1 month was 90.29%; from 1 to 6 months 88.0%, from 6 to 12 months 75.43%, and after 12 months only 46.29% of patients). Multivariable logistic regression was utilized to detect factors associated with the adherence to antiplatelet therapy. It showed that patients with average income per month of $300 or more (OR=2.92, 95% CI=1.24-6.89), distance to the hospital of less than 50km (OR=2.48, 95% CI: 1.12-5.52), taking medicine under doctor's instructions (OR=3.65; 95% CI=1.13-11.70), and timely re-examination (OR=3.99, 95% CI=1.08-14.73) were more likely to follow the therapy. In general, the study suggested that to increase the likelihood of adherence to antiplatelet therapy it is important to establish a continuous care system after discharging from hospital. © 2019 Ngoc Minh Luu et al

Is "low volatility effect" that anomalous?

Abstract PURPOSE OF STUDY The empirical relation between expected stock returns and volatility is currently a matter of debate. The purpose of this study is to investigate whether the low volatility effect is present in the alternative data set that excludes penny stocks. I mainly focus on total volatility or the diagonal of the covariance matrix. Idiosyncratic volatility is studied to a lesser extent of testing the efficiency of the Fama French three factor portfolios. DATA AND METHODOLOGY My data set includes the annually reconstituted top 1000 stocks by market capitalization tracked by CRSP with at least 24 months of return history from 1983 to 2013. I form equally weighted and market capitalization weighted portfolios by ranking stocks based on 48-month total volatility and 12-month idiosyncratic volatility with respect to the Fama French three factor model into decile portfolios, from bottom (decile 1) to top (decile 10) on a monthly basis. The post-formation decile portfolio returns are controlled for the Fama French three-factor exposure and are measured by various risk and return metrics. RESULT I find that the equally weighted top decile portfolio sorted by total volatility statistically outperforms the equally weighted bottom decile portfolio by 1.01% (t-statistic 2.94) in monthly average return. Size and value effect cannot account for the average returns of the decile portfolios. Irrespective of whether volatility adequately captures risk, I find that the top decile is fundamentally riskier than the bottom decile by various measures. Component analysis shows that the top decile is dominated by stocks of firms in computer programing and semiconductor device related industries while the bottom decile is dominated by stocks of firms in electric service related industries. Keeping all else equal, changing from the naïve equal weighting to the market capitalization weighting distorts the positive relation between average returns and volatility. The market capitalization weighted portfolios underperform both the equally weighted counterpart portfolios and the market factor portfolio in monthly average returns. The study shows that the low volatility effect is not present in the research data set and that equal weighting scheme exposes the outperformance of the top decile portfolio. The peculiarity of stocks of firms in the dominating industries in the top decile potentially explains why volatility increases monotonically with average return but not with alpha. In addition, that idiosyncratic volatility predicts returns shows that the Fama French factor model does not adequately capture the systematic factor exposure of the decile portfolios

An explicit Fourier-Klibanov method for an age-dependent tumor growth model of Gompertz type

This paper proposes an explicit Fourier-Klibanov method as a new approximation technique for an age-dependent population PDE of Gompertz type in modeling the evolution of tumor density in a brain tissue. Through suitable nonlinear and linear transformations, the Gompertz model of interest is transformed into an auxiliary third-order nonlinear PDE. Then, a coupled transport-like PDE system is obtained via an application of the Fourier-Klibanov method, and, thereby, is approximated by the explicit finite difference operators of characteristics. The stability of the resulting difference scheme is analyzed under the standard 2-norm topology. Finally, we present some computational results to demonstrate the effectiveness of the proposed method.Comment: 19 pages, 56 figures, 1 tabl

VIBRATION OF FGSW BEAMS UNDER NONUNIFORM MOTION OF MOVING LOAD USING AN EFFICIENT THIRD-ORDER SHEAR DEFORMATION FINITE ELEMENT FORMULATION

Vibration of functionally graded sandwich (FGSW) beams under nonuniform motion of a moving load is studied using a third-order shear deformation finite element formulation. The beams consists three layers, a homogeneous ceramic core and two functionally graded faces. Instead of the rotation, the finite element formulation is derived by using the transverse shear rotation as a unknown. Newmark method is used to compute the dynamic response of the beams. Numerical result reveals that the derived formulation is efficient, and it is capable to give accurate vibration characteristics by a small number of the elements. A parametric study is carried out to illustrate the effects of the material distribution, layer thickness ratio and moving load speed on the dynamic behavior of the beams. The influence of acceleration and deceleration of the moving load on the vibration of the beams is also examined and discussed