• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.11-19
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• 2020

This study examines the factors that affect firm's liquidity in manufacturing companies listed in Vietnam. Factors studied include the board size, the board independence, the firm size, the firm age, and its return. We use different metrics to measure firm's solvency status, including the cash ratio, the quick ratio, and the cash conversion cycle. Accordingly, three econometric models are built to test hypotheses proposed by researchers in order to explain the relationship between the five factors above and liquidity's measures. The study used the data set of manufacturing companies listed on the Ho Chi Minh City Stock Exchange in the period from 2015 to 2019. The final sample group comprises 139 firms with 633 observations. The results show that in manufacturing firms, while the cash ratio and the quick ratio are positively associated to the board size, the board independence, and the firm's profitability, the net operating cycle is negatively correlated to the board size, the firm size, the board independence, and the profitability. Therefore, larger firms with larger board size and more independent members can help to improve capital management efficiency.There is no evidence for the relationship between the firm age and solvency measurements, between cash conversion cycle and firm's profitability.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.389-395
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• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.185-195
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• 2020

The study investigates the impact of globalization on coal consumption in Vietnam. This study employs an autoregressed distributed lag approach on time series data for the period of 1990 to 2017. The study tests the stationary, cointegration of time series data and utilizes autoregressed distributed lag modeling technique to determine the short-run and long-run relationship among coal consumption, globalization, income, population, and CO₂ emissions. The results show that globalization increases coal consumption in Vietnam in the long run. The results also show that rapid economic growth promotes more coal consumption in the short run as well as in the long run. Moreover, higher population reduces coal consumption, and CO₂ emissions decrease coal consumption both in the short run and the long run. The findings of the study suggest that globalization increases coal consumption in Vietnam in the long run. This result suggests that the increase in globalization level in Vietnam increases coal consumption. An interesting finding is that higher population reduces coal consumption, and population is an important factor towards the lessening in coal consumption. The findings confirm that environmental pollution decreases coal consumption in the short run and the long run. This implies that coal consumption may be green consumption in Vietnam.

• Journal of the Society of Naval Architects of Korea
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• v.47 no.3
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• pp.279-290
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• 2010

In this paper, a VOF method called RHRIC (refined high resolution intertace capturing) is introduced for solving the motion of the free surface and applied to the simulation of the advection of rigid interiaces of different shapes and a 20 dam-break problem, which are typical benchmark test cases. The numerical results for the interface advection cases are compared to the analytic solutions, while the available experimental data and other numerical results of various free surface methods for the dam-break problem are provided for the validation of the proposed VOF method. The same simulations were also carried out using the original HRIC scheme and a modified HRIC scheme called MHRIC for comparison. Although the RHRIC uses a simple order scheme, a basis of the original HRIC scheme, lower than the third-order ULTIMATE-QUICKEST used by the MHRIC, it provides an improved accuracy over the two previous HRIC methods.

• Proceedings of the Korean Society of Plant Pathology Conference
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• 2003.10a
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• pp.132.1-132
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• 2003

A Phoma sp. was detected on rice seeds and was identified as Phoma sorghina (Sacc.) Boerema, Dorenbosch ＆ Van Kesteren based on their morphological and cultural characteristics. On oatmeal agar, pycnidia were abundant, solitary, scattered or gregarious, subglobose to flask-shaped, usually with a distinct neck and ostiole, glabrous, blackish-brown, 55∼185 ${\times}$ 40∼170 $\mu\textrm{m}$ in size. Conidiogenous cells were monophialidic, hyaline, subglobose to ampulliform, 3∼5 $\mu\textrm{m}$ in diameter. Conidia were ovoid to ellipsoidal, hyaline, unicellular and measured 3.5∼6.0 ${\times}$ 1.5 ∼3.0 $\mu\textrm{m}$ (usually 4.0∼5.0 ${\times}$ 2.0∼2.5 $\mu\textrm{m}$) in size. Chylarnydospores were variable, uni- or multicellular, intercalary or terminal, solitary or in chains, dictyosporous or botryoid. NaOH spot test was positive on malt extract agar. This is the first report of P. sorghina identified on rice seeds in Korea.

• Korean Journal of Ecology and Environment
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• v.45 no.4
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• pp.420-443
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• 2012

An Individual-Based Model (IBM) was developed by employing natural and toxic survival rates of individuals to elucidate the community responses of benthic macroin-vertebrates to anthropogenic disturbance in the streams. Experimental models (dose-response and relative sensitivity) and mathematical models (power law and negative exponential distribution) were applied to determinate the individual survival rates due to acute toxicity in stressful conditions. A power law was additionally used to present the natural survival rate. Life events, covering movement, exposure to contaminants, death and reproduction, were simulated in the IBM at the individual level in small (1 m) and short (1 week) scales to produce species abundance distributions (SADs) at the community level in large (5 km) and long (1~2 years) scales. Consequently, the SADs, such as geometric series, log-series, and log-normal distribution, were accordingly observed at severely (Biological Monitoring Working Party (BMWP<10), intermediately (BMWP<40) and weakly (BMWP${\geq}50$) polluted sites. The results from a power law and negative exponential distribution were suitably fitted to the field data across the different levels of pollution, according to the Kolmogorov-Smirnov test. The IBMs incorporating natural and toxic survival rates in individuals were useful for presenting community responses to disturbances and could be utilized as an integrative tool to elucidate community establishment processes in benthic macroin-vertebrates in the streams.

• Journal of the Korean Vacuum Society
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• v.2 no.4
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• pp.416-423
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• 1993

Hydrogen depth profiling was performed by H(19F, $\alpha$${\gamma}$) nuclear resonance reactin . A cesium sputtering ion sorce and 1.7MV Tandem Van de Graaff accelerator was used for the production of 6.5MeV 19F ion. The ${\gamma}$ rays produced by the reaction were measure dby 3" $\times$3" and 6" $\times$8" Nal detectors . A test measurement was done for hydrogen contaminatin layer of a bare silicon wafer, Si3N4(H) and Zr(O)a-Si/Si for the purpose of verifying the applicability , detection limit and the reliability of the method.ility of the method.

• International Journal of Concrete Structures and Materials
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• v.5 no.2
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• pp.77-85
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• 2011

The use of headed bars as opposed to standard 90- or 180-degree hooked bars in beam ends, beam-column joints or other steel congested areas for anchorage and bond has become more favorable due to the fact that steel congestion is often created by large bend diameters or crossties. This research mainly focuses on evaluating the code provisions regarding the use of headed bars. Nine simply supported rectangular concrete beams with headed longitudinal reinforcement were tested under a four-point monotonic loading system. The design clear spacing, which varies from 1.5 to 4.25 times the bar diameter, was the only parameter for the experimental investigation. The test results showed that the closely-spaced headed bars were capable of developing to full yield strength without any severe brittle concrete breakout cone or pullout failure. Bond along the bar was not sufficient due to the early loss of concrete integrity. However, the headed bars were effective for anchorage with no excessive moment capacity reduction. This implies that the clear spacing of about 2 times the bar diameter for headed bars may be reasonable to ensure the development of specified yield strength of headed bars and corresponding member design strength.

• Journal of Korean Society of Transportation
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• v.29 no.6
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• pp.67-74
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• 2011

This study deals with the traffic accidents data from the Korean rotaries (circular intersections) to verify their characteristics affected by different vehicle types. This paper categorized the data into three groups based on vehicle types, and developed a set of accident models. The paper proposed two ZIP models and one negative binomial model through a statistical analysis for three vehicle types: automobile, truck and van, and others. The differences among those models were then statistically compared.

• Food Science and Biotechnology
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• v.16 no.5
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• pp.710-714
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• 2007

Ligularia fischeri (LF) has been used to treat jaundice, scarlet-fever, rheumatoidal arthritis, and hepatic diseases. This study was carried out to determine the antioxidant activity of the extract from the leaves of LF by using various established in vitro systems with ${\alpha}$-tocopherol as positive control. The results showed that the ethanol extract of LF (0.05-0.5 mg/mL) displayed a strong free radical scavenging activity against 1,1-diphenyl-2-picrylhydrazyl, ${O_2}^{{\cdot}-}$, and $H_2O_2$ radicals. It was observed that LF extract (1 mg/mL) significantly decreased the levels of malondialdehyde (MDA) to 69 and 89% of control, measured by ferric thiocyanate (FTC) and thiobarbituric acid (TBA) test, respectively. LF extract (0.5-2 mg/mL) was also found to inhibit significantly the amount of malondialdehyde formed from liver homogenate to 69-56% of control. Similarly, in the high $Fe^{2+}/ascorbate$ induction system LF extract (1-2 mg/mL) inhibited carbonyl formation measured by 2,4-dinitrophenylhydrazine reaction to 89-79% of control. Like antioxidant activity, the reducing power of LF extract was excellent at concentration of 0.5-2 mg/mL. These results indicate that LF could be used as a potential source of natural antioxidant.