• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.43-50
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• 2020

Disclosure level in interim financial reporting is important for information users to make business decisions. This has received much attention from the information users. The article is aimed at determining the factors of financial ratios, which impact on the disclosure level in interim financial reporting. The authors use the ordinary least squares to test. The sample consists of 418 VN100 over a 6-year period from 2014 to 2019. The results show that there are four factors that positively impact on the disclosure level in interim financial reporting: Enterprise size (SIZE); Liquidity (LIQI); Sales growth (GROW) and Profitability (ROE). The article proposes some policy recommendations to contribute to improving disclosure level in interim financial reporting. Accordingly, State Securities Commission of Vietnam should strengthen the regular inspection of VN100's disclosure level in interim financial reporting and also should enforce strict sanctions or may consider delisting in cases of listed enterprises with incomplete disclosure. The managers of VN100 need to raise the sense of responsibility of information providers to ensure adequate information in interim financial reporting. Investors should also pay attention to the financial ratios of VN100 such as firm size, return-on-equity, liquidity, and sales growth to get useful information and ensure sound business decisions.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.327-333
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• 2021

Accounting information disclosure by enterprises is important for third-party entities (suppliers, creditors, banks, regulators, etc.). Voluntary accounting information disclosure (VAID) refers to additional information related to business activities shown on the annual report above and beyond the required information about business results and financial position as well as cash flow. This supports the stakeholders gaining useful information to make proper business decisions. The article examines the influence of ownership structure on the voluntary accounting information disclosure of the top 100 Vietnamese listed companies (VN100). Data collected by authors on regular annual reports totaled 425 observations from 2015 to 2019. The article uses OLS to test multivariate regression models with time-series data. The research results show that there are three variables affecting voluntary accounting information disclosure, of which foreign ownership and institution ownership have a positive impact, while concentration ownership has an opposite impact. Accordingly, the managers of VN100 should raise awareness in order to demonstrate the obligation of information providers to users to ensure clarity and completeness. The state agencies should encourage VN100 to enhance voluntary accounting information disclosure. This contributes to improve the information level of Vietnamese listed companies to embrace the trend of international economic integration.

• Korean Journal of Veterinary Service
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• v.37 no.2
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• pp.97-100
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• 2014

This study was performed in Korea to get serological information for bovine herpesvirus 1 (BoHV-1), most commonly found in cattle. Antibodies against BoHV-1 were examined by targeting infectious bovine rhinotracheitis (IBR) in unvaccinated and vaccinated cattle, using viral neutralization (VN) test. In 2013, among 261 sera collected from IBR-unvaccinated herds, 7 sera (2.7%) were found seropositive and their VN titers were ranging from 1:4 to 1:32. Among 315 sera collected from IBR-vaccinated herds in large capacity farms, 303 sera (96.2%) were found to be seropositive for BoHV-1 and their VN titers were in the range of 1:4 to 1:2048. It was found that the IBR-vaccinated herds had higher levels of VN titer than IBR-unvaccinated herds. The results indicated that it may be due to heavy vaccination in vaccinated herds and no or a little infection in unvaccinated herds. At the end of the study it was concluded that although the seropositivity in IBR-unvaccinated herds was low, the monitoring of IBR should be continuously practiced to control and prevent the disease because of exportation of living cattle causing its nationwide outbreaks.

• Korean Journal of Veterinary Research
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• v.34 no.3
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• pp.529-536
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• 1994

To establish more specific and simple diagnostic methods for detection of the antibodies and antigens of Aujeszky's disease virus(ADV), we designed indirect dot-immunoassay(IDI) and double sandwich dotimmunoassay(DSDI) using the solid phases of nitrocellolose paper and polystyrene plate. The diagnostic efficacy of these methods was investigated. As the sensitivity of IDI was tested by various virus concentration, the specimens with the virus titer above $10^{4.0}TCID_{50}/0.2ml$ showed positive reaction, but that below $10^{1.0}TCID_{50}/ml$ revealed negative. Tonsil emulsion at the virus titer of $10^{4.5}TCID_{50}/0.2ml$ showed the highest sensitivity as diluted by 1/100. In detection of ADV antigens from the various tissues of the rats and pigs infected with ADV, IDI using monoclonal antibody showed the higher specificity as compared with IDI using polyclonal antibody and virus isolation method. The efficacy of the DSDI for detection of ADV antibody was compared with other tests. The sensitivity of DSDI was higher than virus neutralization(VN) and agar gel immunodiffusion test(AGID). Meanwhile, specificity of DSDI was lower than AGID, but similar to IDEA. In comparison with VN test, DSDI showed 96.9% agreement to VN test that is the highest of three tests. In general, application of polyclonal antibody in both tests caused the higher sensitivity but the lower specificty.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.763-767
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• 2021

Accounting information is essential for users. Useful information helps users to make appropriate investment-related decisions. Segment reporting disclosure plays a practical role for an investor in a business. The article data was surveyed by ordinary least squares to test the effects of corporate governance on the segment reporting disclosure. The article employed time-series data with 136 observations of the top 100 non-financial Vietnamese enterprises listed on the stock exchange in the period of 2018-2019. The research used two popular theories related to stakeholder and agency to explain the effects of factors on segment reporting disclosure. The results have identified two factors that have a positive impact on segment reporting disclosure, namely, the size of the board and the ratio of foreign members to the total number of the board. Accordingly, the managers of the top 100 Vietnamese listed enterprises should increase the number of board members as well as pay attention to the number of foreign members to contribute to improving the information disclosure on the segment reporting. It is the basis to improve the quality of information to ensure completeness and transparency. It contributes to attracting foreign investment to meet the trend of international economic integration.

• Smart Structures and Systems
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• v.2 no.1
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• pp.81-100
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• 2006

To calculate the shear capacity of concrete beams reinforced with fibre-reinforced polymer (FRP), current shear design provisions use slightly modified versions of existing semi-empirical shear design equations that were primarily derived from experimental data generated on concrete beams having steel reinforcement. However, FRP materials have different mechanical properties and mode of failure than steel, and extending existing shear design equations for steel reinforced beams to cover concrete beams reinforced with FRP is questionable. This paper investigates the feasibility of using artificial neural networks (ANNs) to estimate the nominal shear capacity, Vn of concrete beams reinforced with FRP bars. Experimental data on 150 FRP-reinforced beams were retrieved from published literature. The resulting database was used to evaluate the validity of several existing shear design methods for FRP reinforced beams, namely the ACI 440-03, CSA S806-02, JSCE-97, and ISIS Canada-01. The database was also used to develop an ANN model to predict the shear capacity of FRP reinforced concrete beams. Results show that current guidelines are either inadequate or very conservative in estimating the shear strength of FRP reinforced concrete beams. Based on ANN predictions, modified equations are proposed for the shear design of FRP reinforced concrete beams and proved to be more accurate than existing equations.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.55 no.2
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• pp.139-143
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• 2010

The relationship between ADP-glucose pyrophosphorylase (AGP) activity and the characteristics of related pod setting in developing seed of soybean cv. Pungsannamulkong, Iksannamulkong, Geumjeongkong #1 and Danpaheuk was studied. AGP activity during the accumulate of the majority of dry matter in all cultivars suggested that this enzyme might be associated with this process. At the Vn and R1 stages, AGP activity of full-grown leaves of Pungsannamulkong, Iksannamulkong, Geumjeongkong #1 was the highest and then decreased progressively. However AGP activity of Danpaheuk was the lowest and also had lower seed weight. So regulation of matter accumulation in developing soybean seeds may also depend on AGP activity. AGP capacities as expressed by AGP activity seem to have a good predicting value for the dry matter of leaf and seed at R1 to R5 stages in our series of R3 stage genotypes. Western blots probed with antibody specific to the subunit of potato AGP revealed a single 60KD immunoreactive band that changed in intensity during the growth cycle in association with changes in total AGP activity.

• Science of Emotion and Sensibility
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• v.15 no.3
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• pp.389-398
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• 2012

Virtual worlds have pursued reality as if they actually exist. In order to evaluate the sense of reality in the computer-simulated worlds, several subjective questionnaires, which include specific independent variables, have been proposed in the literature. However, the questionnaires lack reliability and validity necessary for defining and measuring the virtual realization. Few studies have been conducted to investigate the effect of visual factors on the sense of reality experienced by exposing to a virtual environment. Therefore, this study was aimed at reinvestigating the variables and proposing a more reliable and advisable questionnaire for evaluating the virtual realization, focusing on visual factors. Twenty-one questions were gleaned from the literature and subjective interviews with focused groups. Exploratory factor analysis with oblique rotation was performed on the data obtained from 200 participants(females: 100) after exposing to a virtual character image described in an extreme way. After removing poorly loading items, remained subsets were subjected to confirmatory factor analysis on the data obtained from the same participants. As a result, 3 significant factors were determined to efficiently measure the virtual realization. The determined factors included visual presence(3 subset items), visual immersion(7 subset items), and visual interactivity(4 subset items). The proposed factors were verified by conducting a subjective evaluation in which participants were asked to evaluate a 3D virtual eyeball model based on the visual presence. The results implicated that the measurement method was suitable for evaluating the degree of the virtual realization. The proposed method is expected to reasonably measure the degree of the virtual realization.