The moderating impact of corporate governance reform on the relationship between board independence and earnings management

For a transitional market with a short history like that of Vietnam, corporate governance is a critical area of improvement. The issuance of Circular 121 in 2012 marked an important milestone of corporate governance reform in Vietnam as it includes stricter and more well-defined regulations learned from international best practices. Among them is the requirement that independent directors should make up at least one-third of the board of directors. Although improving financial reporting is not at the heart of Circular 121, this Circular is expected to reduce earnings management through the mandatory requirement of board independence. Using data collected from a sample of 523 non-financial listed firms from 2009 – 2016, this study finds no significant relationship between earnings management and the proportion of independent directors, and Circular 121 has no impact on this relationship. These results are consistent across different regression approaches and various robustness tests, suggesting that board independence and corporate governance reform are not effective tools in mitigating earnings management

The role of Benign Envy on Consumption - A Cross-Cultural Comparison in Social Networking Environment

Objectives This thesis aims to investigate benign envy and purchase intentions of social media users in different cultures. To achieve this, Finnish and Vietnamese of all ages, who engaged in social media usage were sampled. As they represent the less and more collectivist sides of consumers, the difference in collectivism is employed to examine the variations in purchase intentions across cultures. Summary Despite being known for its negative impacts on personal and social well-being, envy possesses a subtype called benign envy, which constructively affects sales and economic development. Additionally, compared to malicious envy, benign envy is more common in social media settings. As the number of social media users increases substantially, this positive side of envy becomes a promising aspect for businesses to exploit. Previous studies connect benign envy with the motivation to obtain the same virtue or goods owned by the advantaged party. It is thus hypothesized that this pattern remains valid in online contexts. Moreover, because the intensity of benign envy and the need to conform with social norms are positively correlated to collectivism, collectivist nations are expected to have higher purchase intentions than individualists. 206 participants were engaged through a questionnaire to draw answers for these propositions. While the results support the first argument, they reject the second one since the impacts of envy and collectivism on purchase intentions are independent. Conclusions It could be concluded from this research that benign envy, regardless of offline or online settings, enhances the incentive to obtain the good of the comparable other. Nevertheless, collectivism does not have a significant role in this relationship. Social comparison, on the contrary, could increase envy-related consumption

International Women Graduate Students: Transition to Public Research Universities in the Midwest

This phenomenological qualitative study explored the experiences of international women graduate students (IWGSs) in transitioning to public research universities in the Midwest. The study utilized Schlossberg’s transition theory (Anderson et al., 2012) to gain insights into the perceptions of six participants during their college transition process. Based on the analysis of data collected through in-depth phenomenological interviews with each participant, three themes emerged that described the challenges faced by the participants during their transition. These themes were: solitary voyage, a dilemma of self-reliance and reliance, and a vicious cycle of limited time and financial constraints. Through the three themes, the study addressed these research questions: How do international women graduate students describe their transition experiences at public research institutions in the Midwest? What student support services do these students believe they need from the university, other networks, and beyond to have a successful transition? Implications for practice and recommendations for student affairs professionals and future research were also provided to better support IWGSs at institutions of higher education in the United States. Advisor: Corey Ruman

Планирование движения мобильных объектов на основе модификации метода вероятностной дорожной карты

The article formalizes the task of planning the trajectory of movement of mobile objects, and the mini-mum length of the trajectory is chosen as a criterion for the optimality of movement. When solving the problem, preference is given to the method of probabilistic route networks and modifications of this method are proposed. The study of the effectiveness of modified algorithms of probabilistic route networks is carried out using examples of solving the problem of automation and optimization of planning the trajectory of a mobile object in an external envi-ronment with restrictions on the size of the object. The developed software of the modified algorithms is illustrated by program listings and trajectories of movement of mobile objects

Vietnamese University Students’ Perceptions of ChatGPT for Homework Assistance

Since its emergence, the novel ChatGPT has attracted lots of users. In education, the use of Chat GPT might provide both advantages and disadvantages for students. Likewise, the intention to use ChatGPT for learning is controversial in different contexts. In some contexts, students perceived ChatGPT as useful and easy to use, expressing their inclination to use this learning tool. Meanwhile, in other contexts, students were doubtful about ChatGPT’s benefits, leaning toward not using the tool for their learning. Therefore, it is worth gaining insight into students’ perceptions of ChatGPT in the current context. Drawing from the technology acceptance model (TAM), we explored how students perceived ChatGPT for their homework assignments. Data from mixed methods revealed that students have a moderately positive perception of using ChatGPT. Specifically, students have a positive attitude toward the use of ChatGPT and perceive it as useful and easy to use. More importantly, students have the intention of employing this tool for their future learning, despite several concerns. Data from structural equation modeling analyses demonstrated that perceived ease of use directly influences perceived usefulness. Perceived usefulness and perceived ease of use are predictors of students’ attitudes, which directly affect students’ intentions to use ChatGPT. The study provides empirical evidence to support the use of ChatGPT in education. Recommendations for using ChatGPT are discussed

IMPROVING THE PHYSICOCHEMICAL PROPERTIES OF SNAKEHEAD FISH (Channastriata) SAUSAGE BY PROTEASE FROM ITS VISCERA

The study was conducted to investigate the possibility of enhancing the quality of cultured snakehead fish (Channastriata) protein, especially used in the processing of sausage products, by treatment with protease from its viscera. The change in physicochemical properties (expressed by water holding capacity, emulsifying capacity of protein, texture characteristics and whiteness index) of snakehead fish paste related to various protease activity (0, 3, 6, 9, 12, 15 U/L) and washing time (20, 30 and 40 min) were determined. In addition, protease treatment conditions were fixed at ambient temperature (30 ± 2 °C) and the ratio of minced fish and protease solution was 1:1(w/v). The results showed that physicochemical properties, gel quality and sensory properties of sausage significantly improved from soaked minced fish in protease solution at 9 U/L for 30 minutes

ENGINEERING OF THERMOSTABLE β-HYDROXYBUTYRATE DEHYDROGENASES FOR THEIR APPLICATION IN KETONE SENSORS

Diabetic ketoacidosis (DKA) is a dangerous condition for patients involving elevated ketone body levels, and monitoring these ketones is essential for its diagnosis and treatment. β-hydroxybutyrate (BHB) is the primary ketone that is produced during the DKA state, which can be used to indicate the onset and end of ketoacidosis. Existing technologies for monitoring ketone bodies are blood, urine, and breath ketone monitors, of which BHB is measured in only blood monitors. The enzyme β-hydroxybutyrate dehydrogenase (BHBDh) is used in these blood ketone monitors and is a NAD+-dependent dehydrogenase that catalyzes the oxidation of BHB and reduction of acetoacetate, which are coupled with the conversion of NAD+/NADH as a co-factor of the enzyme. Conventional methods for monitoring BHB are more static in nature, whereas BHB levels change dynamically. Thus, there is a need to measure ketones continuously, in real-time, and in vivo to diagnose and treat DKA more efficiently. The development of continuous ketone monitors (CKM) is in progress. However, there are issues which need to be addressed to accelerate this development. Commercially available BHBDhs are derived from mesophilic bacteria and are expected to require further improvement of their enzymatic activity and stability for application in CKM systems. Thus, I focus on the development of engineered BHBDhs toward future use in CKM systems. In order to do so, I focus on the enhancement of the activities and stabilities of bacteria derived BHBHDhs. In Chapter 2, I aimed to develop new thermostable BHBDh by screening putative BHBDhs, characterizing, and engineering them when I observed limitations in their enzyme properties. In Chapter 3, I aimed to improve the thermal stability of an existing BHBDh derived from Psychrobacter arcticus (PaBHBDh), characterizing, and engineering this enzyme to improve its properties. Chapter 4 is the conclusion of this thesis. I was able to identify putative BHBDhs derived from thermophile bacteria, that showed BHBDh activity and thermal stability, and mutagenesis was able to bring improvements in activity. I was also able to show a moderate activity and thermostability in PaBHBDh, and mutagenesis was able to bring an improvement in thermal stability.Master of Scienc

Computer-aided design of recursive digital notch-filter with one coefficient.

http://archive.org/details/computeraideddes00vie

Destination brand and tourism business brands in Binh Thuan province, Vietnam

The consistency between a destination brand (DB) and tourism business brands (TBBs) has been acknowledged as pivotal in destination brand management (DBM). Recent research suggests that consistency should be a synergy of a DB and TBBs and that consistency could be guaranteed if stakeholders are fully involved through the whole process of the DB creation and development. However, research which goes beyond theoretical suggestions is lacking. To fill the research gap, this thesis seeks to address two related research aims: (1) To assess the consistency between the DB and TBBs in Binh Thuan province; (2) To examine the process of DB creation and development in Binh Thuan province, the involvement of tourism business stakeholders in this, and the influence of this process on consistency. In doing so, this thesis aims to provide a comprehensive understanding of the consistency in relation to the nature of DB, the DBM, and the involvement/buy-in of tourism stakeholders. This thesis, drawing on the literature of DBs and the recent developments in DBM and stakeholders‟ buy-in, develops a conceptual framework and applies it in Binh Thuan (BT), Vietnam. The first phase examines the brand-related information projected in marketing materials of BT‟s DB and 87 TBBs. The consistency between the DB and the TBBs is assessed through the use of content analysis. To seek an explanation for the resulting patterns of consistency, 29 in-depth interviews of business managers who managed the TBBs, and two interviews with destination marketing organisations‟ (DMOs) representatives were coded into prominent themes using an analytical framework developed by the researcher. The study found that the consistency between the DB and TBBs varied according to businesses. Among the brand elements, selling points and target markets were the most consistent. However, the most competitive values reflected through slogans varied among TBBs. This study found that the DB is the outcome of a long-term process in which the destination core values play an important role for building the DB identity, underpinning all of the following components of the DB, influencing the integration of TBBs into the DB architecture, and TBBs‟ consistency with the DB. The study found that if stakeholders are fully involved in the whole process of DB creation and development, their brands are likely to be very consistent with the DB