83 research outputs found
PHOTO-SENSITIVE LAYERS FORMED FROM POLYMETHYLTHIOPHENE/TiO2NANOCOMPOSITES
Nanocomposites of polymethylthiophene (PMT) and titanium dioxide nanoparticles (TiO2)were prepared in core-shell structure, via chemical oxidative polymerization of methylthiophene in the presence of FeCl3catalyst. The electrophoretic deposition (EPD) technique was adopted to prepare the nanocomposite films on ITO plates. Then photoelectrochemical properties of the PMT/TiO2nanocomposite were investigated. Results showed the photo-sensitive properties of TiO2core (n-type semiconductor), PMT shell (p-type semiconductor) and their n-p junction
Geometrically nonlinear and dynamic analysis of Euler-Bernoulli beams using isogeometric approach
This paper presents a numerical procedure for geometrically nonlinear and dynamic analysis of Euler-Bernoulli beams based on the framework of isogeometric approach. The method utilizes B-spline as the basis functions for both geometric representation and analysis. Only one deflection variable (without rotational degrees of freedom) is used for each control point. It allows us to use few degrees of freedom while retaining high accuracy of solution. Two numerical examples are provided to illustrate the effectiveness of present method
Interpretation of 1H-NMR spectrum of alginate by 1H-1H TOCSY and COSY spectrum
The sodium alginate was prepared from brown seaweeds in Thua-Thien-Hue coastal area. The obtained alginate was characterized by 1H-NMR, 1H-1H TOCSY and COSY spectra. The assignment of alginate peaks in 1H-NMR spectrum is 5.09, 4.446, 4.152, 4.318, 4.135 ppm in correspondence to H1, H2, H3, H4, H5 of D-mannuronic acid and 5.473, 4.318, 4.446, 4.571, 4.883 ppm in correspondence to H1, H2, H3, H4, H5 of L-guluronic acid, respectively. The present results are essential for the investigating guidance of alginate and its derivatives
Static and dynanic analysis of composite plate using the C0-type higher-order shear deformation theory
This paper presents a novel numerical procedure based on edge-based smoothed finite element method (ES–FEM) in combination with the C0-type higher-order shear deformation theory (HSDT) for static and dynamic analysis of laminated composite plate. In the present ES–FEM, only the linear approximation is necessary and the discrete shear gap method (DSG) for triangular plate elements is used to avoid the shear locking and spurious zero energy modes. In addition, the stiffness matrices are computed based on smoothing domains associated with the edges of the triangular elements through a strain smoothing technique. Using the C0-type HSDT, the shear correction factors in the original ES-DSG3 can be removed and replaced by two additional degrees of freedom at each node. Several numerical examples are given to show the performance of the proposed method and results obtained are compared to other available ones
Competencies of the Team of Department Head at Higher Education Institutions in Vietnam in The Context of the Industrial Revolution 4.0
This study aims to investigate the Competencies of the team of department head at higher education
institutions in Vietnam to implement higher education development in the context of the industrial
revolution 4.0. The authors conducted a Delphi study with 15 experts in educational management in
Vietnam to gather their expert views on the competencies of the team of department head at higher
education institutions. A total of 24 components of competency related to 4 fields (professional
expertise, scientific research, subject management and leadership, social activities and international
cooperation) were strongly emphasized by experts. The competence of the team of department head
is proposed based on the ideas of a group of experts and the results need to be tested, completed and
confirmed by follow-up work. Besides, in this study, we have not determined the level of
achievement of each competence as well as developed assessment tools. The specific competencies of
the team of department head can be considered as a foundation to contribute to the development of
higher education in the context of the industrial revolution 4.0. We know that competence does not
exist independently; in stead of, they should be considered in the specific context of teaching,
university, culture and society. This study is one of the studies related to the competence
contextualization of the team of department head at higher education institutions in the Vietnamese
context
Perceived Audit Quality, Earnings Management and Cost of Debt Capital: Evidence from the Energy Listed Firms on Vietnam's Stock Market
This study examines the impact of perceived audit quality and accrual-based earnings management on cost of debt capital of the energy listed firms on Vietnam's stock market. Our data set includes 29 energy companies on Vietnam stock markets (HNX and HOSE) in the period from 2010 to 2016. We used FEM and REM estimator to test our hypotheses. The results confirm that there is no significant statistical association between accrual-based earnings management and cost of debt. There is a negative association between audit quality, firm size, return on assets and cost of debt while firm leverage and the tangible asset has a positive association. Moreover, global financial crisis has no statistically significant influence on the cost of debt capital. The research results have implications for regulators and investors about the stability of the economy in emerging markets.
Keywords: cost of debt, earnings management, audit quality, energy enterprises, Vietnam.
JEL Classifications: M42; G32
DOI: https://doi.org/10.32479/ijeep.699
The Relationship between Real Earnings Management and Firm Performance: The Case of Energy Firms in Vietnam
This investigation analyses the influence of real activities earnings management on firm performance of the energy listed firms on Vietnam's stock market. Our data collection constitutes 29 energy companies on Vietnam stock markets (HNX and HOSE) in the period from 2010 to 2016. We used regression analysis in accordance with panel data, namely fixed effects model and random effects model. The results determine that real activity earnings management positively impacts on firm performance. This implies that increasing current sales activities will have a positive impact on current earnings. However, this may be pernicious to the company in the future. There is a positive association between firm size, cash from operating activities, growth opportunities and firm performance while firm leverage and tangible asset have a negative association. Research results are significant for regulators and investors in emerging markets.
Keywords: real earnings management, firm performance, energy firms, Vietnam.
JEL Classifications: M41; G32
DOI: https://doi.org/10.32479/ijeep.746
Human Resource Management Practices and Firm Outcomes: Evidence from Vietnam
Using a panel sample of manufacturing firms from small- and medium-sized enterprise surveys between 2009 and 2013, we estimate the causal effects on firm outcomes of human resource management practices at the firm level in Vietnam. Employing a fixed-effects framework for the estimation, we find that on average a firm that provides the training for new workers gains roughly 13.7%, 10% and 14.9% higher in output value per worker, value added per worker and gross profit per worker respectively than the counterpart. Moreover, an additional ten-day training duration for new employees on average leads to 4.1% increase in output value per worker, 3.0% rise in value added per worker and 3.0% growth in gross profit per worker. We also uncover that a marginal 10% of HRM spending results in about 2% and 1.6% rises in output value per worker and value added per worker, respectively. Nevertheless, we find no statistically significant impacts of incentive measure on firm outcomes. The estimated results are strongly robust to various specifications
Current-Voltage characteristics of polymethylthiophene/TiO2 nanocomposite cells
Titanium oxide nanoparticles (TiO2) were combined with polymethylthiophene (PMT), giving nanocomposites in core-shell structure via chemical polymerization. In this work, the current - voltage characteristics of sandwich cells composed from such nanocomposite have been studied. For these investigations films of nanocomposites were prepared by electrophoretic deposition (EPD)
Human Resource Management Practices and Firm Outcomes: Evidence from Vietnam
Using a panel sample of manufacturing firms from small- and medium-sized enterprise surveys between 2009 and 2013, we estimate the causal effects on firm outcomes of human resource management practices at the firm level in Vietnam. Employing a fixed-effects framework for the estimation, we find that on average a firm that provides the training for new workers gains roughly 13.7%, 10% and 14.9% higher in output value per worker, value added per worker and gross profit per worker respectively than the counterpart. Moreover, an additional ten-day training duration for new employees on average leads to 4.1% increase in output value per worker, 3.0% rise in value added per worker and 3.0% growth in gross profit per worker. We also uncover that a marginal 10% of HRM spending results in about 2% and 1.6% rises in output value per worker and value added per worker, respectively. Nevertheless, we find no statistically significant impacts of incentive measure on firm outcomes. The estimated results are strongly robust to various specifications
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