Detecting Earning Management of Companies Listing on HOSE

The study is aimed to detecting earning management from companies listing in Ho Chi Minh Stock Exchange (HOSE) during the period from 2013 – 2015 by using 2 models, Jones (1991) and Modified Jones Model developed by Dechow et al. (1995). Moreover, we also tested the effectiveness of Jones (1991) for detecting firms’ earning management since prior researches showed that Jones (1991) has lower standard error in detecting accruals based earning management compared with other models as suggested by DeAngelo et al. (1994). Hence we proposed that Jones (1991) provides a more significant outcome for estimating the nondiscretionary component of accruals and thus less exposed to misspecifications error from absent variables. We found that Jones (1991) illustrates a better explainable ability even though the adjusted R-square of the models is closely similar with each other

Margin Trading as a Put Option

Margin trading was and still is one of the most important aspect of the retail brokerage business. Moreover, margin trading is the real-life representatives of leverage and short position in financial modeling, which is an important part of academic finance. However, most effort has been on explaining its popularity and assessing empirically its effect on the capital market rather than studying the activities itself. This paper explores a new approach of researching margin by taking advantage of the flexibility and extensive framework of option pricing and shows how it could allow for a deep and robust analysis of margin trading business

Řešení problému s četou vozidel pomocí neuronových sítí

This research seeks to solve the platoon control problem using the abilities of Artificial Neural Networks. Because it is difficult to obtain an analytical solution to the platoon control problem, the function approximation ability of Neural Networks is preferred to search for approximate solutions. In this thesis, we create an error function that encompasses all of the Pontryagin minimum principle (PMP) derived conditions for the platoon formation control under the Predecessor-following topology. The experimental solution for the state function, control function, and Lagrange multipliers is derived from the error function. State, control, and cost functions are implemented using Neural Networks. To optimize weights for the error function, optimization techniques such as the Genetic Algorithm (GA), Differential Evolution (DE), and variations of the self-organizing migrating algorithm (SOMA) algorithm are used. We substitute the optimized weights in the approximated functions and get the solutions to the platoon formation control problem.Tento výzkum se snaží vyřešit problém kontroly čety pomocí schopností umělých neuronových sítí. Protože je obtížné získat analytické řešení problému řízení čety, je před hledáním přibližných řešení upřednostňována schopnost aproximace funkcí neuronových sítí. V této práci vytváříme chybovou funkci, která zahrnuje všechny podmínky odvozené z Pontryaginova minimálního principu (PMP) pro řízení formace čety v topologii navazující na předchůdce. Experimentální řešení pro stavovou funkci, Řídicí funkci a Lagrangeovy multiplikátory je odvozeno z chybové funkce. Funkce stavu, řízení a nákladů jsou implementovány pomocí neuronových sítí. Pro optimalizaci váhy pro chybovou funkci se používají optimalizační techniky, jako je genetický algoritmus (GA), diferenciální evoluce (DE) a variace algoritmu samoorganizujícího se migračního algoritmu (SOMA). Nahradíme optimalizované váhy v aproximovaných funkcích a získáme řešení problému řízení formace čety.460 - Katedra informatikydobř

Corporate Performance Of Privatized Firms In Vietnam

We investigate the impacts of state shareholding, corporate culture and employee commitment on corporate performance of privatized firms in the Vietnamese context. Using data collected from a structured questionnaire as well as companies’ annual reports, we show that only organizational integration significantly affects the performance of privatized firms. Furthermore, employee and customer satisfactions are among the most important drivers of corporate performance. Finally, there is evidence to suggest that privatized firms with less state ownership perform better than those with more state ownership

Macroeconomic factors and stock prices – A case of real estate stocks on Ho Chi Minh stock exchange

This study investigates the relationship of selected economic factors such as inflation rate, 10-year Government bond yields, GDP growth rate, exchange rate, and stock trading volumes and real estate stock price of 38 real estate companies listed on HOSE in period 7 years, from January 2009 to September 2015.The study found that 3 economic factors (inflation rate, GDP growth rate, and exchange rate) impact significantly on real estate stock prices; but the relationship between 10-year Government bond yield and trading volume, and real estate stock prices was not found. The research’s results imply that these factors should be taken into account as predictors of the movement of real estate stock price in Vietnamese stock market

Vietnamese American women’s beliefs and perceptions on cervical cancer, cervical cancer screening, and cancer prevention vaccines: A community-based participatory study

Cervical cancer remains commonly diagnosed in Vietnamese American women. Despite efforts to increase cervical cancer screening among Vietnamese American women, participation rates are persistently lower than the national goal. The objective of this study is to explore beliefs of Vietnamese American women about cervical cancer, cervical cancer screening, and cancer prevention vaccines. A qualitative descriptive investigation captured group perceptions about meaning and beliefs of cervical cancer, screening, and cancer prevention vaccines, and participants’ stories using a community-based participatory research approach. Forty Vietnamese American women were recruited from the Portland, Oregon metropolitan area into four focus groups. Using a process of directed content analysis, focus group transcripts were coded for themes. We found that cervical cancer continues to be a difficult topic to discuss, and Vietnamese American women may not bring the topic up themselves to their health care providers. Some women experienced intense emotions of fear or shame of having their cervix examined. Women delayed seeking cervical cancer screening and needed to have early warning signs, which guided them as to when to seek health care. Women focused on cleanliness through vaginal and/or perineal washing as primary prevention for cervical cancer. There were limited awareness and knowledge about cancer prevention vaccines, specifically the human papillomavirus. Some women relied heavily on their informal social networks of family, friends, or community for health knowledge. Fear and misunderstanding dominated the beliefs of Vietnamese American women about cervical cancer screening and prevention. These findings underscored the importance of having culturally-specific findings, which will inform a multicomponent intervention to promote cervical cancer screening and cancer prevention vaccine uptake within this population

MORPHOLOGICAL AWARENESS OF STUDENTS MAJORING IN ENGLISH STUDIES TOWARDS VOCABULARY LEARNING

For those learning a second language, vocabulary plays a vital role in mastering the new one, and possessing a colossal vocabulary is extremely necessary. The paper aims to look into and assess students' awareness of morphology and the effectiveness of this approach through vocabulary learning. The subjects in this study were juniors majoring in English at a university in the south of Vietnam. The test, questionnaire, and interview were the three instruments used in this study to triangulate the results. A total of 49 students majoring in English Studies took the test, 40 students completed the questionnaire, and four students participated in an interview to evaluate their proficiency and morphological knowledge. The results of the study showed that students' awareness levels were average, and they were knowledgeable enough to employ this strategy for acquiring vocabulary. Additionally, it also enables students to comprehend morphology's benefits and drawbacks during their learning vocabulary process.  Article visualizations

VNHSGE: VietNamese High School Graduation Examination Dataset for Large Language Models

The VNHSGE (VietNamese High School Graduation Examination) dataset, developed exclusively for evaluating large language models (LLMs), is introduced in this article. The dataset, which covers nine subjects, was generated from the Vietnamese National High School Graduation Examination and comparable tests. 300 literary essays have been included, and there are over 19,000 multiple-choice questions on a range of topics. The dataset assesses LLMs in multitasking situations such as question answering, text generation, reading comprehension, visual question answering, and more by including both textual data and accompanying images. Using ChatGPT and BingChat, we evaluated LLMs on the VNHSGE dataset and contrasted their performance with that of Vietnamese students to see how well they performed. The results show that ChatGPT and BingChat both perform at a human level in a number of areas, including literature, English, history, geography, and civics education. They still have space to grow, though, especially in the areas of mathematics, physics, chemistry, and biology. The VNHSGE dataset seeks to provide an adequate benchmark for assessing the abilities of LLMs with its wide-ranging coverage and variety of activities. We intend to promote future developments in the creation of LLMs by making this dataset available to the scientific community, especially in resolving LLMs' limits in disciplines involving mathematics and the natural sciences.Comment: 74 pages, 44 figure

PHÂN HUỶ MẪU ĐỂ XÁC ĐỊNH VI NHỰA TRONG CÁC BỘ PHẬN CỦA CÁ ĐỐI

In this study, a 10% KOH solution was used to decompose the meat, skin, and digestive system of mullets. The factors in each experiment are as follows: 1) VKOH:mmeat is 10/1 (mL·g–1), incubated at 25 °C for 72 h; VKOH:mskin is 15/1 (mL·g–1), incubated at 40 °C for 72 h; VKOH:mdigestive system is 20/1 (mL·g–1), incubated at 40 °C for 72 h. The actual sample images display microplastics in the surveyed parts of the mullets with different shapes and colours.Trong nghiên cứu này, dung dịch KOH 10% được sử dụng để phân huỷ thịt, da và hệ tiêu hoá của cá đối. Các yếu tố ảnh hưởng bao gồm tỉ lệ thể tích KOH:mẫu thịt là 10/1 (mL·g–1), ủ mẫu ở 25 °C trong 72 giờ; thể tích KOH:mẫu da là 15/1 (mL·g–1), ủ mẫu ở 40 °C trong 72 giờ; thể tích KOH:mẫu hệ tiêu hoá là 20/1 (mL·g–1), ủ mẫu ở 40 °C trong 72 giờ. Hình ảnh phân tích mẫu thực tế cho thấy sự tồn tại của vi nhựa trong các bộ phận nghiên cứu với hình dáng và màu sắc khác nhau

The comparative analyses of selected aspects of conservation and management of Vietnam’s national parks

The national parks in Vietnam are protected areas in the national system of special-use forests created to protect natural resources and biodiversity. In order to improve the effectiveness of management of national parks, the study assesses some current aspects of conservation and management of natural resources with respect to management plans, financial sources, staff, cooperative activities, causes of limited management capacity and threats to natural resources. Out of the total of 30 national parks, six are under the responsibility of the Vietnam Administration of Forestry (VNFOREST) and 24 national parks are managed by provincial authorities. It was found that most of the national parks have updated their management plans. Financial sources of funding for national parks mainly originated from the central and provincial budgets, with an average of 51% and 76% respectively. Fifty percent of national parks spent 40–60% of their total funding on conservation activities. About 85% of national parks’ staff had academic degrees, typically in the fields of forestry, agriculture and fisheries. Biodiversity conservation was considered a priority cooperative action in national parks with scientific institutes. Major causes of a limited management capacity of national parks included human population growth and pressure associated with resources use, lack of funding, limited human and institutional capacity and land use conflict/land grab. Illegal hunting, trapping, poaching and fishing, the illegal wildlife trade, illegal logging and firewood collecting appeared to be the most serious threats to the conservation and management of natural resources. In addition to these results, significant differences were found between the VNFOREST and provincial parks in terms of financial sources, staff and the threat of illegal logging and firewood collecting. The authors’ findings offer useful information for national park planners and managers, as well as policy makers and researchers in seeking solutions for the sustainable management of natural resources in national parks