The influence of income tax rate, tunneling incentives, and return on equity on transfer pricing behavior of foreign direct investment enterprises in Vietnam

The utilization of competitive advantages in international trading has fortuitously put transnational manufacturing enterprises in the position of distorting transfer pricing techniques to maximize profits. The paper aims to explore the influence of the determinants on the transfer pricing behavior of foreign direct investment enterprises in Vietnam. The paper collects primary data from the financial statements of 96 foreign direct investment enterprises in Vietnam over six years from 2016 to 2021. The paper gets a final panel data of 576 observations to be processed by the fixed effects model estimation method using EViews 12. Supporting agency theory and positive accounting theory, the results show that the income tax rate negatively influences transfer pricing behavior, while tunneling incentives and return on equity positively affect transfer pricing behavior. The paper highlights that government agencies should reperform and implement fiscal policies synchronously to be able to monitor transfer pricing behaviors of foreign direct investment enterprises in Vietnam

Comparison of calcium carbonate and titania particles on improving color homogeneity and luminous flux of WLEDs

In this paper, the experiments on phosphor-converted LEDs (pc-LEDs) with a correlated color temperature (CCT) of 8500K has been conducted with the scattering enhancement particles (SEPs) to achieve the higher color uniformity and emitted luminous flux of pc-LEDs. Moreover, this paper also introduced about choosing scattering enhancement particles (SEPs), including calcium carbonate (CaCO3) and titania (TiO2), and compared these particles’ properties by adding them into the yellow Y3Al5O12:Ce3+ phosphor compounding. Afterward, the LightTools program was applied to illustrate the optical simulation, and obtained results was analyzed and verified by applying the Mie-scattering theory. The scattering coefficients, the anisotropic scattering, the reduced scattering, and the scattering amplitudes at 455 nm and 595 nm are included in the scattering computation of SEPs. According to researched results, among the SEPs, TiO2 particles result in the highest value of color uniformity. However, a rise in their concentration is the cause of a sharp decline in luminous flux. Meanwhile, CaCO3 particles show the ability of reducing the deviated level in correlated color temperature by 620K if there is employed 30% of CaCO3 concentration. Hence, CaCO3 particles are the recommendation for achieving higher chromatic homogeneity and lumen output

Excellent color quality of phosphor converted white light emitting diodes with remote phosphor geometry

The remote phosphor structure is disadvantageous in color quality but more convenient in luminous flux when compared to conformal phosphor or in-cup phosphor structure. From this disadvantage, there are many studies to improve the color quality of the remote phosphor structure. This research will propose a dual-layer remote phosphor structure to improve color rendering index (CRI) and color quality scale (CQS) of WLEDs. The WLED package with color temperature of 8500 K is utilized in this study. The idea of the study is to locate a layer of phosphor green Y2O2S:Tb3+ or red ZnS:Sn2+ on the yellow phosphor YAG:Ce3+ film, and then finding the suitable added concentration of ZnS:Sn2+ to match the highest color quality. The results showed that ZnS:Sn2+ brings great benefits to increase CRI and CQS. The greater the ZnS:Sn2+ concentration is, the higher the CRI and CQS become owing to the rise in red light components in WLEDs. Meanwhile, the green Y2O2S:Tb3+ phosphor brings benefits to luminous flux. However, the decrease in luminous flux and color quality occurs when the concentration of ZnS:Sn2+ and Y2O2S:Tb3+ exceeds the corresponding level. This is proved by applying Mie-scattering theory and Lambert-Beer's law. The results of articles are important for WLEDs’ fabrication having higher white light quality

A Novel High-Speed Architecture for Integrating Multiple DDoS Countermeasure Mechanisms Using Reconfigurable Hardware

In this paper, we proposed a novel high-speed architecture to incorporate multiple stand-alone DDoS countering mechanisms. The architecture separates DDoS filtering mechanisms, which are algorithms, out of packet decoder, which is the basement. The architecture not only helps developers to give more concentration on optimizing algorithms but also integrate multiple algorithms to achieve more efficient DDoS defense mechanism. The architecture is implemented on reconfigurable hardware, which helps algorithms to be flexibly changed or updated. We implemented and experimented the system using NetFPGA 10G board with incorporation of Port Ingress/Egress Filtering and Hop-Count Filtering to classify IP spoofing packets. The synthesis results show that the system runs at 118.907 MHz, utilizes 38.99% Registers, and 44.75% BlockRAMs/FIFOs of the NetFPGA 10G board. The system achieves the detection rate of 100% with false negative rate at 0%, and false positive rate closed to 0.16%. The experimental results prove that the system achieves packet decoding throughput at 9.869 Gbps in half-duplex mode and 19.738 Gbps in full-duplex mode

Dynamic stiffness method for free vibrations analysis of partial fluid-filled orthotropic circular cylindrical shells

Free vibrations of partial fluid-filled orthotropic circular cylindrical shells are investigated using the Dynamic Stiffness Method (DSM) or Continuous Element Method (CEM) based on theFirst Order Shear Deformation Theory (FSDT) and non-viscous incompressible fluid equations. Numerical examples are given for analyzing natural frequencies and harmonic responses of cylindrical shells partially and completely filled with fluid under various boundary conditions. The vibration frequencies for different filling ratios of cylindrical shells are obtained and compared with existing experimental and theoretical results which indicate that the fluid filling can reduce significantly the natural frequencies of studiedcylindrical shells. Detailed parametric analysis is carried out to show the effects of some geometrical and material parameters on the natural frequencies of orthotropic cylindrical shells. The advantages of this current solution consist in fast convergence, low computational cost and high precision validating for all frequency ranges

Testing the influence of factors on the timeliness of financial reporting – Empirical evidence of Vietnamese listed enterprises

Financial reporting of enterprises has important implications for information users. The timely provision of financial reporting by enterprises helps investors to make appropriate business decisions. The purpose of the paper is to test the influence of the factors on the timeliness of financial reporting of the Vietnamese listed enterprises. The timeliness of financial statements is determined by the total number of days of difference between the date of signing the audit report and the end of the financial year. The sample includes the top 100 best-listed enterprises of the Vietnamese stock market. The paper uses time series with panel data. The data are collected from annual and financial reports for the period from 2016 to 2020. The paper performs quantitative research to test the hypotheses. The results verify two factors, such as return on equity and audit type, have a negative effect on the timeliness of financial reporting. Audit type has the most influence on timeliness. Research also shows some listed enterprises have not yet complied with regulations on timely information disclosure. The paper proposes some appropriate policies for Vietnamese listed enterprises to ensure the timeliness of information

FPGA-Based Multiple DDoS Countermeasure Mechanisms System Using Partial Dynamic Reconfiguration

In this paper, we propose a novel FPGA-based high-speed DDoS countermeasure system that can flexibly adapt to DDoS attacks while still maintaining system performance. The system includes a packet decoder module and multiple DDoS countermeasure mechanisms. We apply dynamic partial reconfiguration technique in this system so that the countermeasure mechanisms can be flexibly changed or updated on-the-fly. The proposed system architecture separates DDoS protection modules (which implement DDoS countermeasure techniques) from the packet decoder module. By using this approach, one DDoS protection module can be reconfigured without interfering with other modules. The proposed system is implemented on a NetFPGA 10G board. The synthesis results show that the system can work at up to 116.782 MHz while utilizing up to 39.9% Registers and 49.85% BlockRAM of the Xilinx Virtex xcv5tx240t FPGA device on the NetFPGA 10G board. The system achieves the detection rate of 100% with the false negative rate at 0% and false positive rate closed to 0.16%. The prototype system achieves packet decoding throughput at 9.869 Gbps in half-duplex mode and 19.738 Gbps in full-duplex mode

Camellia sinensis extract delays microbiological and oxidative changes in striped catfish fillets during frozen storage

peer reviewedThis study investigated the effects of tea leaf (Camellia sinensis) extract on the quality of striped catfish (Pangasianodon hypophthalmus) fillets during 18-months of frozen storage (-20 ± 2 °C). Fillet samples were submitted to the treatments Control (cold tap water), CS 7.63 (C. sinensis extract solution 7.63 µg/mL) and CS 625 (C. sinensis extract 625 µg/mL) and stored for 18 months, with collections performed at 0, 1, 3, 6, 9, 12 and 18 months. Total viable count, physicochemical parameters (water holding capacity, total volatile basic nitrogen, peroxide value, thiobarbituric acid reactive substances, moisture and pH), sensory properties and color measurement were evaluated. Results showed that fillets treated with C.a sinensis extracts slightly reduced lipid oxidation, inhibited bacterial growth and improved sensory properties compared to untreated samples, without causing significant changes in the other quality indicators. The findings indicated that the green tea leaf extract immersion treatments, contributed to the improved quality preservation of striped catfish fillets during frozen storage

Fast and accurate prediction of temperature evolutions in additive manufacturing process using deep learning

Typical computer-based parameter optimization and uncertainty quantification of the additive manufacturing process usually requires significant computational cost for performing high-fidelity heat transfer finite element (FE) models with different process settings. This work develops a simple surrogate model using a feedforward neural network (FFNN) for a fast and accurate prediction of the temperature evolutions and the melting pool sizes in a metal bulk sample (3D horizontal layers) manufactured by the DED process. Our surrogate model is trained using high-fidelity data obtained from the FE model, which was validated by experiments. The temperature evolutions and the melting pool sizes predicted by the FFNN model exhibit accuracy of 99% and 98%, respectively, compared with the FE model for unseen process settings in the studied range. Moreover, to evaluate the importance of the input features and explain the achieved accuracy of the FFNN model, a sensitivity analysis (SA) is carried out using the SHapley Additive exPlanation (SHAP) method. The SA shows that the most critical enriched features impacting the predictive capability of the FFNN model are the vertical distance from the laser head position to the material point and the laser head position.VINIF.2020.DA15 EDPOMP projec