71 research outputs found
Bilinear Forms on Finite Abelian Groups and Group-Invariant Butson Hadamard Matrices
Let be a finite abelian group and let denote the least common
multiple of the orders of the elements of . A matrix is a
-invariant matrix whose entries are complex th roots
of unity such that , where denotes the complex conjugate
transpose of , and is the identity matrix of order . Let
denote the -adic valuation of the integer . Using bilinear forms on ,
we show that a exists whenever
(i) for every prime divisor
of and
(ii) if is odd and has a direct factor
.
Employing the field descent method, we prove that these conditions are
necessary for the existence of a matrix in the case where is
cyclic of prime power order
Evaluation of Accountants’ Performance: The Case of Vietnam
This study is conducted for evaluating accountants’ performance of firms doing business in Vietnam. Based on literature review and interview’s results, dependent variable of accountants’ performance includes four attributes. Having descriptive analysis, Cronbach's Alpha, Independent T-test, ANOVA for measuring performance of accountants in firms in Vietnam. The results show that performance of accountants achieved an average of 3.87, Cronbach's Alpha coefficient with greater than 0.6; evaluation of the performance of accountants of other units in firms and its evaluation of accounting unit itself is different, differences in evaluating performance of accountants from chief accountants, general accountants and accountants. Based on the findings, some recommendations are given for improving accountant performances of firms doing business in the context of Vietnam. Keywords: Performance, Accountants, Vietna
The Impact of Work Characteristics on Bank Employees' Motivation in Hanoi: Application of Job Characteristics’ Theory of Hackman and Oldham (1980)
This research was conducted to investigate the impact of of work characteristics on bank employees' motivation in Hanoi, Vietnam based on job characteristics’ theory of Hackman and Oldham (1980). Data were collected through a survey with 150 bank employees from Hanoi. With this data, we have used Cronbach's Alpha, EFA and correlation analysis to determine the level of impact of the independent variable on the dependent variable, i.e. bank employees' motivation. The results showed that the determinant is the work characteristics which have positive relationships with bank employees' motivation in Hanoi. Based on this finding, this paper gives several recommendations for improvement bank employees' motivation in Hanoi. Keywords: motivation, work characteristics, bank employees JEL codes: M54, J53, G21 DOI: 10.7176/EJBM/11-27-11 Publication date:September 30th 201
The Influence of Investor's Characteristics on the Perception About the Selling Price of Luxury Apartments in Hanoi
This research was conducted to investigate the impact of investor's characteristics on the perception about the selling price of luxury apartments in Hanoi, Vietnam. Data were collected through a survey with 458 real estate employees from Hanoi. With this data, we have used descriptive statistics, Cronbach's Alpha to determine the level of impact of the independent variable on the dependent variable, i.e. the perception about the selling price of luxury apartments. The results showed that the determinant is the investor's characteristics which have positive relationships with the perception about the selling price of luxury apartments in Hanoi. Based on this finding, this paper gives several recommendations for improvement the perception about the selling price of luxury apartments in Hanoi. Keywords: the perception about the selling price of luxury apartme, investor's characteristics, real estate JEL codes: G12, G13, G14, L80, L85 DOI: 10.7176/EJBM/12-9-06 Publication date:March 31st 202
Differences of Items in the Financial Statements of FDI Firms under Vietnamese Accounting and International Accounting
This study is conducted to investigate the differences of items in the financial statements of FDI Firms under to Vietnamese Accounting and International Accounting (IAS/IFRS). Data were collected by conducting surveys of FDI firms, independent audit firms from 2015 to 2017. Descriptive analysis and T-test have been employed to measure the differences among items in the financial statements under Vietnamese and international accounting. The result shows that there is a significant difference in recording, measuring and reporting items in the financial statements of FDI firms under Vietnamese and international accounting. Based on the results, some suggestions have been given for reducing the gap between Vietnamese accounting and international accounting, including financial statements. Keywords: Vietnamese Accounting, International Accounting, Financial Statement
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