Modeling the Impact of Big Data Analysis Investments on the Dynamics of Customer Acquisition: A Case Study of Telecommunication Sector in the United States

Postponed access: the file will be accessible after 2022-08-14In the age of data explosion, many firms are heavily investing in big data and big data analytics (BDA) without being able to anticipate how much value they will receive. Thus, there is a growing body of research that has been focusing on the impact of big data and BDA investments on firm performance. Nevertheless, most of these studies use self-reported data and none of them has addressed the dynamics in the firm outcomes as well as the continuous feedback processes between BDA investment, firm performance, and other intermediate variables. In this thesis, I collected data about two telecommunication firms in the U.S., namely T-Mobile and Verizon, to build up a system dynamics model that helps to answer two research questions that have not been properly investigated hitherto: 1) How do BDA investments dynamically influence firm performance? and 2) Which policies can help large and small firms to enhance the outcomes of their BDA investments? My simulation results reveal that when the industry develops in favor of BDA activities (i.e., lower data acquisition and data storage costs, more data generated by customers), small firms will be put at a disadvantage. In contrast, large firms with larger customer bases will be able to exploit their economies of scale in BDA investments to quickly increase their market share and gain higher profits. Thus, large firms are advised to increase their investments in BDA and data acquisition, in addition to increase their data volume more quickly even at the cost of lower data quality. As an increase in data volume will typically lead to a decrease in data storage cost, this policy will help large firms effectively increase their total number of customers, which will lead to a further decrease in the data acquisition cost, resulting in higher firm revenues and firm profits. Small firms, instead, are advised to sacrifice their profits for market share. Specifically, they should invest more heavily than large firms to lift the volume of their data up to the point that it can nullify the cost advantage of large firms. It is unclear that, though, whether small firms can survive when making such a big trade-off. Future research might explore whether the intervention from governments might help resolve this inequality between small and large firms.Master's Thesis in System DynamicsGEO-SD351MASV-SYSD

ASSESSMENT OF THE POTENTIAL FOR DEVELOPMENT OF AGRITOURISM IN BINH DINH PROVINCE, VIETNAM

This study evaluates the potential for agritourism development in Binh Dinh Province, Central Vietnam. The analytical hierarchical process is used to determine the weights of four factors with 25 measurement criteria to assess agritourism potential. The research results show that Binh Dinh Province has great agritourism potential based on four evaluation factors, including (1) local agricultural tourism resources, (2) the trend for agritourism development and the agritourism market, (3) the local community’s willingness, and (4) the supporting activities of the local government. In particular, the local agricultural tourism resources factor received the highest score, followed by the local community’s willingness and the supporting activities of the local government. The trend for agritourism development and the agritourism market was rated the lowest. Therefore, Binh Dinh has viable opportunities to encourage the growth of agritourism to improve farmers’ livelihoodsDu lịch nông nghiệp đem lại nhiều cơ hội cho phát triển kinh tế cũng như đa dạng hóa các loại hình du lịch và cải thiện đời sống sinh kế của người dân. Nghiên cứu sử dụng phương pháp phân tích thứ bậc (AHP) để tính các trọng số của các tiêu chí đánh giá tiềm năng phát triển du lịch nông nghiệp tại các huyện, thị xã phía bắc tỉnh Bình Định. Tiếp theo, kết quả mô hình hóa sơ đồ mạng cho thấy cả 4 địa phương An Lão, Hoài Ân, Phù Mỹ, thị xã Hoài Nhơn đều được đánh giá ở mức điểm cao về tiềm năng phát triển du lịch nông nghiệp trên các khía cạnh tài nguyên du lịch, xu hướng phát triển du lịch, sự ủng hộ của người dân địa phương và sự quan tâm của chính quyền địa phương. Tuy nhiên, yếu tố xu hướng phát triển thị trường du lịch nông nghiệp được đánh giá ở mức điểm thấp hơn. Điều này cũng xuất phát từ việc phát triển du lịch nông nghiệp tại các huyện, thị xã phía Bắc tỉnh Bình Định cũng mới bắt đầu nhận được sự quan tâm trong vài năm gần đây, số lượt khách tham quan các huyện, thị xã phía Bắc tỉnh Bình Định còn ít so với tiềm năng du lịch của địa bàn

Impairment of Assets Under Perspectives of International and Vietnamese Accounting

This study investigates the impairment of assets on financial reportings of three separate entities - Vietnam Prosperity Joint-Stock Commercial Bank (VPBank), The Bank of East Asia (BEA) and The Nestlé Group - in the financial year of 2017. By bringing out the differences between international accounting system of asset impairment (IAS 36) and Vietnamese accounting system (VAS), this research has determined the gap between two sets of financial statements under IFRS and VAS in conveying the business performance and financial position. The empirical results show Vietnam’s necessary for a convergence in asset impairment with international accounting system. Therefore, we provide some recommendations for Vietnam in applying asset impairment regarding to IAS 36 partly or completely. Keywords: Asset impairment, International accounting, Vietnamese accounting. DOI: 10.7176/RJFA/10-12-07 Publication date:June 30th 2019

Acetate wheat starch improving blood glucose response and bilan lipid on obesity dyslipidemia mice

Resistant starch is particularly concerned with beneficial effects in regulating blood glucose concentration and lipid metabolism, reducing the risk of diabetes and cardiovascular diseases. This study aimed to validate the effects of wheat starch acetate containing 32.1% resistant starch on postprandial blood glucose response and lipid profile on obesity, dyslipidemia Swiss mice induced by a high-fat diet. The result showed that there was a restriction on postprandial hyperglycemia and remained stable for 2 hours after meal efficiently comparing with the control group fed natural wheat starch. Simultaneously, when maintaining the dose of 5g/kg once or twice a day for 8 weeks, wheat starch acetate to be able to reduce body weight and blood glucose, triglyceride, cholesterol levels compared to the control group (p<0.05)

Lax Compliance of Goodwill Impairment Accounting in the Early Year after IFRS Implementation

After some decades of discussing in recognizing, measuring and reporting goodwill in the financial reports, Hong Kong finally has promulgated HKAS 36 - Impairment of Assets, for the convergence of IFRS including IAS 36. This is absolutely applicable to all transactions of business combinations beginning on or after 1st January, 2005. The adoption of HKAS 36 has resulted in significant changes and more complexity in terms of techniques and in the nature of disclosures relating to goodwill and its impairment to the reporting first-time adopters. The traditional method by adopting “capitalize and amortize” has been replaced by impairment testing regime based on subjective assumptions. Therefore, it is more likely to have inconsistent compliance by the first-time adopters in their transition period under the new reporting approach. Thus, this study has the purpose of examining the compliance levels under a variety of provisions of HKAS 36. By using the data of annual reports of Hong Kong listed firms, first-time adopters, the research found the material levels of non-compliance and substantial changes in the quality of note-form disclosures bearing on impairment testing process. Further study on post transition period is identified and discussed. Keywords: Goodwill, Impairment, Financial Reporting Standard, Hong Kon

Vietnam’s Scientific Publications in the Period of COVID-19

The COVID-19 pandemic is considered a global disaster that affects all areas of the world; however, it is also seen as a motivation for domestic and foreign scientists to focus on researching solutions to reduce its damage. This article aims to explore the correlation of scientific publications of countries in Southeast Asia, among research fields in Vietnam and among topics published by Vietnamese educational institutions in the context of a pandemic. 1392 Southeast Asian countries’ publications related to COVID-19 were referenced from the Scopus database, including 123 articles from Vietnam (up to August 27th, 2020). Statistics show that Vietnam ranks fifth in the number of scientific publications with research cooperation of researchers from 20 different countries. Regarding the research fields of Vietnam, medicine is the main research topic, social science ranks third following environmental science. In the field of social science, articles focus on four key topics: epidemic prevention, reduction of pandemic effects on life and socioeconomics, factors related to online learning of students, healthcare for the elderly. From the analysis results, the authors recommend that researchers should pay attention to other topics in the social sciences that have not been published, such as psychological effects of infected or suspected nCovi, the impact of COVID-19 to disadvantaged groups in society..

Student Satisfaction with Quality of Accounting and Auditing Education: The Case of Vietnam

This research is conducted to examine and evaluate determinants influencing the level of student satisfaction in the quality of auditing and accounting training at Vietnamese universities. Data were collected from 213 students of accounting and auditing field in three universities of National Economics University, University of Commerce and Academy of Finance. Exploratory factor analysis (EFA) and linear regression models were employed to determine the determinants influencing student satisfaction about quality of accounting and auditing. The findings show that the strongest impact on student satisfaction was the ability to serve; then training program; infrastructure component, and the last of teaching team. Based on the results, some recommendations are proposed for improving the satisfaction levels of students of accounting and auditing. Keywords: Quality of service; Quality of training; Satisfactio

Preparation, Characterization, and Antibacterial Activity of Silver Nanoparticle-Decorated Ordered Mesoporous Carbon

In this study, Ordered Mesoporous Carbon (OMC) was prepared using resol as a carbon precursor and F127 as a soft template. Small-angle X-ray Diffraction (XRD), Transmission Electron Microscopy (TEM) images, and nitrogen adsorption and desorption isotherms revealed that OMC possessed ordered hexagonal mesostructures (p6m) with an ordered pore size of 3.2nm, a high specific surface area (SBET) of 539m2/g, and a large total pore volume (Vtotal) of 0.44cm3/g. Subsequently, silver nanoparticles synthesized from an aqueous AgNO3 solution using glucose as a reducing agent and starch as a stabilizing agent were decorated on OMC, producing Ag/OMC. XRD analysis revealed that the composite contained silver crystals. In addition, the content and size of silver nanoparticles in Ag/OMC were 0.71wt% (AAS) and around 25-50nm (TEM), respectively. Due to the surface cover of silver nanoparticles, SBET and Vtotal of Ag/OMC slightly decreased to 417m2/g and 0.38cm3/g, respectively. Both agar and broth dilution techniques were used to evaluate the antibacterial activity of the material against Staphylococcus aureus. Ag/OMC with a Minimum Inhibitory Concentration (MIC) of 25.0μg/mL is a potential candidate for use against Staphylococcus aureus

Investigation of cure and mechanical properties of deproteined natural rubber-g-poly(methyl methacrylate)

Investigation of cure and mechanical properties of graft copolymer of deproteinized natural rubber (DPNR) with methyl methacrylate (MMA) prepared by graft copolymerization in latex was presented in this work. It is determined that the increase in scorch time, cure time, hardness and tear strength of the graft copolymer were depended on monomer concentration. With the monomer concentration of 15 g/100 g rubber, the increase of hardness and tear strength are 68 % and 66 %, respectively, compared to DPNR. Besides, there are increasing trends of tensile strength and elongation at break. The optimum concentration of MMA monomer is found at 15 g/100 g-rubber. At this monomer concentration, the hardness and tear strength of the graft copolymer increased, whereas the elongation at break and the tensile strength decreased a bit compared to the natural rubber. Keywords. Natural rubber, polymethyl methacrylate, grafted copolymer, curing properties, mechanical properties