Ethical Issues of Vietnamese Auditors: Applying the Fraud Triangle Model

Purpose: The article analyzes the impact of the factors affecting the fraud of Vietnamese auditors applying the fraud triangle model, providing more empirical evidence on the factors affecting the fraud of the auditors. Vietnam.   Theoretical framework: This paper uses the the fraud triangle model.   Design/methodology/approach: Research method using questionnaire survey of managers and auditors of Vietnamese auditing firms, the survey results collected 250 questionnaires. After eliminating invalid questionnaires due to There are many blank cells, the author chooses to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software.   Findings: Research results show that pressure perception factor has higher standardized Beta coefficient (0.390) than all other factors. The normalized Beta coefficients of the remaining factors are: Perception of opportunity (0.289), Rationalization (0.267)   Research, Practical   &   Social   implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors.   Originality/value:This study fills the gap in the Ethical issues of Vietnamese auditors: applying the fraud triangle model

The Right Way to be Human in Quốc Âm Thi Tập of Nguyen Trai and its Significance to Vietnam’s Modern Society

Nguyen Trai–a national hero, an excellent culturist, a judicious politician, an outstanding military counsellor, a genius diplomat and a great poet.The article does not aim to present the whole concept of Nguyen Trai, but rather to analyze his concept of the right way to be human in his work “Quốc âm thi tập” (Collected poems in the National Language) and from there put forward its significance in Vietnam’s modern society. Keywords: Collected poems in the National Language; The right way to be human; Wanting a peaceful life; Loyalty to the king -Patriotism

Evaluation of Average Directional Effective Emissivities of Isothermal Cylindrical-inner-cone Cavitties Using Monte-Carlo Method

We have used the Monte Carlo method based on theory of successive reflections and ray tracing to calculate the average normal directional effective emissivities of isothermal cylindrical-inner-cone cavities for various geometrical parameters. A simplified specular-directional diffuse reflection model was applied in our calculations for cavities working in the infrared spectral range. Our results are in good agreement comparing with what obtained by other authors. The algorithm developed by us has an advantage in simplicity and time saving of calculations. It can be used in blackbody cavity design considerations, especially in the cylindrical-inner-cone cases

The role of orographic effects on occurrence of the heavy rainfall event over Central Vietnam in November 1999

In this study, the WRF model is used to investigate the role of Central Vietnam terrain on occurrence of the heavy rainfall event in November 1999 over Central Vietnam. Two model experiments with and without terrain were performed to examine the orographic blocking effects during the event. In the terrain experiment, the results from a three-day simulation show that the model reasonably well captures northeast monsoon circulation, tropical cyclones and the occurrence of heavy rainfall in Central Vietnam. The topography causes a high pressure anomaly intensifying northeast monsoon. When the terrain is removed, the three-day accumulated rainfall decreases approximately 75% in comparison with that in the terrain experiment. The terrain blocking and lifting effects in strong wind and moisture laden conditions combined with convergence circulation over open ocean are the main factors for occurrence of the heavy rainfall event