Forecast of factors affecting the fair value accounting in Vietnamese listed companies

This study aims to assess the adoption of fair value accounting in Vietnam, and to forecast factors affecting the fair value (FV) application in Vietnamese listed companies. So, we used multivariate regression analysis to assess the impact of each factor on the application of fair value accounting in Vietnam, by implementing a survey of 203 accountants and directors of Vietnamese listed companies in the period from 2017 to 2019. The research results show that: for both small and medium sized enterprises and large enterprises, human resource factors have the strongest positive impact on FV application, followed by benefit factor. The factors of difficulties negatively affect this application. And, the active market factors have contradictory impacts between these two groups of enterprises. Our findings provide the significant perspectives of applying FV in Vietnamese companies, as well as different recommendations to Vietnamese policy makers in developing the legal accounting framework

Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam

Purpose: This study is intended to show the impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam.   Theoretical framework: We using the multivariate linear regression model between the five independent variables according to five components of internal control in the framework of the COSO 2013 and the dependent variable - accounting information quality according with four attributes namely: appropriateness, reliability, consistency and comparability, completeness and ease of understanding which was presented Susanto in 2016.   Design/methodology/approach: Quantitative research methods are used through questionnaires sent to directors and chief accountants of enterprises. The sample size is 193 valid questionnaires for the period from 2021-2022. Statistical analysis tools, testing the reliability of the scale, exploratory factor analysis, and multiple linear regression are used to evaluate the impact of internal control on the quality of accounting information.   Findings: The research results have proved that all hypotheses are accepted and internal control factors have a positive impact on the usefulness of accounting information. In which, the control environment variable has the strongest impact with the coefficient β5 = 0.276, followed by the monitoring activity variable with the coefficient β5 = 0.258. The risk assessment variable has the impact level of β2 = 0.201; the information, communication and control variables have the lowest impact with the coefficients of β4 = 0.175 and β3 = 0.141, respectively.   Research, Practical & Social implications: The study has provided a basis to confirm the relationship and direction of impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Thereby, this research gives some recommendations for improving the internal control of enterprises in order to improve the quality of accounting information.   Originality/value: The findings reveal that the quality of internal control plays an important role in increasing the quality of accounting information, ensuring the safety of enterprises' assets, reducing financial fraud, and improving risk prevention

Building Footprint Extraction in Dense Areas using Super Resolution and Frame Field Learning

Despite notable results on standard aerial datasets, current state-of-the-arts fail to produce accurate building footprints in dense areas due to challenging properties posed by these areas and limited data availability. In this paper, we propose a framework to address such issues in polygonal building extraction. First, super resolution is employed to enhance the spatial resolution of aerial image, allowing for finer details to be captured. This enhanced imagery serves as input to a multitask learning module, which consists of a segmentation head and a frame field learning head to effectively handle the irregular building structures. Our model is supervised by adaptive loss weighting, enabling extraction of sharp edges and fine-grained polygons which is difficult due to overlapping buildings and low data quality. Extensive experiments on a slum area in India that mimics a dense area demonstrate that our proposed approach significantly outperforms the current state-of-the-art methods by a large margin.Comment: Accepted at The 12th International Conference on Awareness Science and Technolog

Optimization of Design Procedure for Column-base Connections according to EN 1993-1-8:2006

The stiffness and the strength of a column-base connection have significant impacts on the behavior of a steel frame. The paper develops an interaction curve between moment and axial force for the column-base connections according to EN 1993-1-8:2006 with the variation of the base plate thickness and the bolt diameter. This is the fundamental base to determine the ultimate strength of a column-base plate that allows the designers to estimate the strength of column-base connections. This research investigates the relationship between the base plate thickness, the bolt diameter, and the moment strength of the column-base plate with a specific axial force to select an optimum solution. Also, the initial rotational stiffness is determined under a specific axial load and varied moments that satisfy the ultimate limit state. The relationship between moment–rotation is subsequently performed with the variation of the base plate thickness or the bolt diameter. The design procedure is proposed based on moment-axial force interaction curves and moment-rotation curves. This allows for optimizing the column-base connection from proper selections of base plate dimensions and bolt diameters

High school administrators' and teachers' perceptions of their educational action research skills

Educational action research has attracted significant attention from teacher-researchers and school administrators in recent years due to the method's effectiveness in teaching practices. Besides, educational action research skills are regarded as one of the essential aspects of doing action research. The present study aims to examine administrators' and teachers' perceptions of their educational action research skills; compare educational action research skills between the trained and the untrained groups and between the group that conducted the research and the group that did not. Quantitative research was used in this research. The study used the 11-item scale to survey 255 respondents (16 administrators and 239 teachers) from eleven high schools in Binh Duong province, Vietnam. The descriptive analysis was used to assess perceptions of high school administrators and teachers on their educational action research skills. Our results indicate that administrators and teachers assess their educational action research skills at very good. The trained group's educational action research skills are higher than the untrained group. Educational action research skills of the group conducted research are higher than the group that did not. The present findings provide more information on educational action research among administrators and teachers in Binh Duong province. Educational action research training programs, workshops, and educational policies should be implemented to reinforce and promote educational action research skills

The Role of Social Network Sites in English Language Teaching_Harnessing the Potential of Facebook and YouTube as Learning Tools

This paper provides a comprehensive review of the role of Social Network Sites (SNSs) in the context of English as a Second Language (ESL) and English as a Foreign Language (EFL) teaching and learning. It examines the definitions and potential applications of SNSs, with a specific focus on Facebook and YouTube. The paper discusses the educational and instructional implementations of these SNSs, as well as the challenges and drawbacks faced by both teachers and students when utilizing them. Furthermore, it explores the pedagogical implications of incorporating the cutting-edge features offered by SNSs, aiming to bridge the gap between traditional and technologically driven learning environment

Relationship between cash holding and capital structure of Vietnamese public companies in the COVID-19 pandemic context

Determining the capital and cash holdings pattern is among the most critical decisions of firm executives. This study investigates the link between cash holdings and capital structure to help executives consider the best pattern of capital and cash. The study collected a sample of 5,747 observations from public companies in Vietnam during 2019–2022 and employed the panel data regression method for analysis. The findings demonstrate a correlation between capital structure and cash holding ratio that is statistically significant. However, these relationships are inconsistent between the cash holdings and each component of the capital structure. Current debt and total debt ratios have a positive and linear association with cash holdings, while non-current debt ratio has a negative and nonlinear association. The study highlights a heterogeneous association of the cash holding ratio with three proxies of debt structure. The results reveal that, during COVID-19, the effects of the non-current debt ratio on cash holding and of cash holding on the current debt ratio have no statistical significance

Effect of Rare Earth on M7C3 Eutectic Carbide in 13% Chromium Alloy Cast Iron

The crystallization process of hypoeutectic white cast iron consists of the first secreted austenite branch after the reaction of the austenite -carbide crystal is formed, and the phase crystal fills in the middle of the austenite branches. If the austenite branches are small and smooth, the crystals carbide are fine. The cast iron with 13% chromium which has 3 – 3.2% carbon, have the carbide crystalline as M7C3. The elements in rare earth have a strong affinity for oxygen and sulfur to produce rare earth oxides. These rare earth oxides can create heterogeneous germ center for austenite phases and smooth down these phases. The effect of rare earth on the M7C3 and crystals of 13% chrome white iron has been elucidated. Along with the increase of rare earth content, the microstructure of M7C3 with fine finely graded, more uniformly distributed, dispersed throughout the sample surface. When the carbide is fine and dispersion, will contribute to improving the properties of cast iron especially the impact strength as well as the abrasion resistance of the alloy. The research results show that in the presence of rare earth, rare earth elements created with oxygen and form La2O3 and Ce2O3 as the nucleation for the solidification process and create the small fineness of phases. The orientation of the crystal structure of these oxides is similar to the crystal structure orientation of Fe-γ phase. Finding and proving the oxides of rare earth has crystal structure with phase γ which will be small smooth exogenous minds that the microstructure has a smooth, small size