• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.135-142
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• 2021

This study aims to examine the impact of audit committee characteristics on income management of companies listed on the Stock Exchange of Vietnam. Research data was collected from all 745 listed companies on Vietnam's stock market over four years, from 2015 to 2018. After excluding companies that did not qualify, there were 216 companies with 864 observations. With the help of dedicated software Stata 15, the impact of audit committee characteristics (through independent variables and control variables such as Audit Committee Independence, Auditing Committee size, Auditing Committee Expertise, Auditing Committee Meeting Frequency, Company Size, Financial Leverage, and Operating Cash Flow) to earning management through a multivariate regression model was determined. Research results from Vietnamese listed companies during this period show that the size and expertise of the audit committee are inversely related to the discretionary accruals representing earning management. At the same time, the research results also identify a positive relationship between firm size and earning management, and the inverse relationship between financial leverage, net cash flow from operating operations and earning management. However, the multivariate regression results do not find clear evidence of a relationship between audit committee independence and the audit committee meeting frequency to earning management.

• Natural Product Sciences
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• v.21 no.3
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• pp.150-154
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• 2015

Phytochemical investigation of Kandelia candel resulted in the isolation of six triterpenes (1 - 5) and two glyceryl glycosides (6 and 7) and their structures were determined by comparing the spectroscopic data with those of reported values. In present study, we described the inhibitory effects of fractions and isolated compounds from K. candel on pro-inflammatory cytokines (IL-12 p40, IL-6, and TNF-α) production in lipopolysaccharide (LPS) stimulated bone marrow-derived dendritic cells (BMDCs). Results indicated that compounds 3, 6, and 7 showed potent inhibition on IL-6 production (IC₅₀ values at less than 0.5 μM, respectively). Meanwhile, compounds 6 and 7 exhibited strong inhibitory effects on the production of TNF-α (IC₅₀ values of 1.7 ± 0.1 and 5.5 ± 0.2 μM). Compounds 1 and 3 were also showed the inhibitory effects on IL-12 p40 production (IC₅₀ values of 8.9 ± 0.4 and 3.3 ± 0.1 μM, respectively).

• Corrosion Science and Technology
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• v.7 no.2
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• pp.99-111
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• 2008

Copper was exposed unsheltered and sheltered in four humid tropical sites, representing urban, urban-industrial, urban-marine and rural environments. The corrosion rates and the sequence of corrosion product formation are presented and discussed in relation with climatic and atmospheric pollution parameters. Chemical compositions of corrosion products were found to depend on environments and duration of exposure. In all environments, cuprite was the predominating corrosion product that formed first and continuously increased during the exposure. Among the sulphur-containing corrosion products, posnjakite and brochantite were more frequently found and the first formed earlier. Nantokite was the most common chlorine-containing products for most cases, except the high-chloride environment, where atacamite was detected instead. The corrosion rate of copper was well indicated by the colour of patina. The red-purple colour corresponded to the high corrosion rate and the greenish grey colour corresponded to the low corrosion rate. Corrosion rate of sheltered copper in urban-marine environment increased with the exposure time.

• Korean Journal of Agricultural Science
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• v.46 no.4
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• pp.843-856
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• 2019

Real-time flood prediction has an important role in significantly reducing potential damage caused by floods for urban residential areas located downstream of river basins. This paper presents an effective approach for flood forecasting based on the construction of a deep neural network (DNN) model. In addition, this research depends closely on the open-source software library, TensorFlow, which was developed by Google for machine and deep learning applications and research. The proposed model was applied to forecast the flowrate one, two, and three days in advance at the Son Tay hydrological station on the Red River, Vietnam. The input data of the model was a series of discharge data observed at five gauge stations on the Red River system, without requiring rainfall data, water levels and topographic characteristics. The research results indicate that the DNN model achieved a high performance for flood forecasting even though only a modest amount of data is required. When forecasting one and two days in advance, the Nash-Sutcliffe Efficiency (NSE) reached 0.993 and 0.938, respectively. The findings of this study suggest that the DNN model can be used to construct a real-time flood warning system on the Red River and for other river basins in Vietnam.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.113-121
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• 2020

Multi-criteria stock selection is a critical issue for effective investment since the improper stock investment might cause many problems affecting investors negatively. Investors need a range of financial indicators while they are choosing the optimal set of stocks to invest. This study aims to rank the stock of agriculture companies indexed on the Vietnam Stock Exchange Market. The data of 13 agriculture companies during the 2016-2019 periods was analyzed by analytical hierarchy process (AHP) integrated with grey relational analysis (GRA), multi-objective optimization ratio analysis (MOORA), and technique for order performance by similarity to ideal solution (TOPSIS). The AHP method is employed to determine the weights of the proposed financial ratios, and GRA, TOPSIS, and MOORA approaches are used to obtain final ranking. The results indicated that HSL is the top stock with the highest rank and GRA, MOORA, and TOPSIS rankings have strong correlation values between 0.78-1. The findings suggest that the integrated model could be implemented effectively to specific analysis of industries such as oil and gas, textiles, food, and electronics in future research. Further, other techniques like COPRAS, KEMIRA, and EDAS could be employed to evaluate the financial performance of other companies to solve investment problems.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.741-750
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• 2020

This study examines the influence of working capital management (WCM) factors on the profitability of steel companies listed on the Stock Exchange of Vietnam. Data was collected from audited financial statements of companies for a period of 10 years, from 2010 to 2019. The number of samples eligible for research is 20 out of 26 companies, which is equivalent to 76.9%. With the help of dedicated software Stata version 14, the impact determination of WCM (through 8 independent variables: DIO, DPO, DSO, CCC, SIZ, CR, LEV, GRO) to the firm's profitability (through the dependent variable) is performed through multivariate regression models. Research results from companies in the steel industry in Vietnam during this period indicate that WCM has a strong impact on the profitability of businesses. Among 8 factors affecting the profitability of steel enterprises, factors DPO, DIO, DSO, CR, SIZ, GRO have a positive impact, boosting profitability; 2 factors CCC and LEV have a negative impact on profitability; in which, the effect of CCC is negligible. This conclusion is almost in contrast to many previously published studies due to the specifics of the industry as well as the different stages of economic development associated with the economic management policies of the State.

• Bulletin of the Korean Chemical Society
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• v.34 no.2
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• pp.633-636
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• 2013

• International conference on construction engineering and project management
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• 2015.10a
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• pp.161-165
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• 2015

The delay in construction is the challenge often faced in the course of executing construction projects. To the government projects, the delays become very serious. This problem directly affects the lives, social welfare of the people, and the other negative social impacts. However, the government projects have not been much interest. The questionnaire surveys in Vietnam were conducted to determine the causes of the delay and to find solutions for dealing with the delay. The average index was used to rank the delay factors and the solutions. This study identified the 5 most highly ranked delay factors and the 8 best solutions from a list of 31 delay factors and 19 solutions for the delay. The five most highly ranked delay factors were: information delays and lack of information exchange between the parties; incompetent owner; incompetent supervision consultant; incompetent contractor; and difficulties in financing project by owner. The findings of the study can help the parties involved the government construction projects and practitioners to give appropriate strategies for countering the delay in their projects.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.81-89
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• 2021

This study aimed to investigate the factors affecting Logistics capabilities for Logistics Service Providers in Vietnam. Researchers inherited and developed based on previous research to focus on analyzing and evaluating dynamics, measuring Logistics capabilities, and the factors affecting Logistics capabilities for Logistics Service Providers. The logistics capabilities Model is used based on three factors: customer demand management capability, innovation capability, and information management capability. The empirical analysis used data from the survey data of l90 managers of Logistics Service Providers in Hai Phong, Ho Chi Minh City, Da Nang, Hue, Hanoi with reliable tools (SPSS 26.0 software). The data were analyzed by frequencies, percentages, means, Pearson's Linear Correlation Coefficient, exploratory factor analysis, and multi-linear regression model based on the survey data. The research results identified the following factors affecting Logistics capabilities for Logistics Service Providers: innovation capability has the strongest impact on Logistics capabilities; customer demand management capability has the following strong effects on Logistics capabilities; and finally, information management capability that affects Logistics capabilities. There is also a positive relationship between all factors and Logistics capabilities. Several recommendations are further suggested to enhance to improve Logistics capabilities for Logistics Service Providers in Vietnam.

• Proceedings of the Korean Magnestics Society Conference
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• 2007.05a
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• pp.224.1-224.1
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• 2007