• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.1087-1095
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• 2020

The research purpose of the article is to evaluate the effects of the internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam, on the basis of which we made recommendations to contribute to improving the effectiveness of internal control. Sample was collected from Vietnamese medium and large transport construction enterprises, the total number of sample questionnaires sent was 400, 330 filled-up questionnaires was collected and 250 was used for the study purpose. Quantitative research method was used for the study with the help of the SPSS software. The variables in the model are as follows: the dependent variable is the effectiveness of internal control, 5 independent variables are: control environment, risk assessment, control activities, communication, and monitoring. The results of the analysis explain 80.4% variation as a result of the effect of internal control on the Vietnamese transport construction enterprise. All five components positively affect the effectiveness of internal controls in the order of influence, which are: control activities, control environment, communication, risk assessment and monitoring. This study contributes in providing more empirical evidence about the effects of internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam. The study has proposed a number of recommendations to help transport construction enterprises improve control activities and contribute towards improving the effectiveness of internal control.

• 유통과학연구
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• 제20권5호
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• pp.23-33
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• 2022

Purpose: The purpose of this article is to study the theory of railway transport in Azerbaijan. And also to determine the economic importance of this mode of transport and analyze its relationship with the country's GDP. Research design, data and methodology: This paper studies the theory of railway transport with a focus on the case of Azerbaijan. The economic value of this type of transport is determined, and its relationship with countries' GDP was analyzed. A qualitative model of multiple regressions was developed to characterize the dependence of the GDP of Azerbaijan on the performance of the railway industry. The feasibility of the Gauss-Markov hypotheses was analyzed. Finally, an economic interpretation of the results from the developed model is provided. Results: The results show that the main factors of this dependence are the length of roads and the average monthly salary of employees of the railway industry in Azerbaijan. Conclusions: Therefore, it can be concluded that rail transport contributes to the country's economy. The commencement of active work on the new railway Baku-Tbilisi-Kars railway will increase contribution to the economy of Azerbaijan. The development of railway transportation is important for the country's economy, as it will contribute to the development of other sectors in Azerbaijan.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.209-217
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• 2020

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.11-18
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• 2020

This paper analyzes factors affecting enterprise's financial risk listed on the Vietnam stock market. The panel data of research sample includes 524 non-financial listed enterprises on the Vietnam stock market for a period of eleven years, from 2009 to 2019. The Generalized Least Square (GLS) is employed to address econometric issues and to improve the accuracy of the regression coefficients. In this research, financial risk is measured by the Alexander Bathory model. Debt structure, Solvency, Profitability, Operational ability, Capital structure are independent variables in the study. Firm Size, firm age, growth rate are control variables. The model results show that in order to prevent and limit financial risk for enterprises listed on the Vietnam Stock Market, attention should be paid to variables reflecting Liability structure ratio, Quick Ratio, Return on Assets, Total asset turnover, Accounts receivable turnover, Net assets ratio and Fixed assets ratio. The empirical results show that there are differences in the impact of these factors on the financial risk in state-owned enterprises and non-state enterprises listed on the Vietnam stock market. The findings of this article are useful for business administrators, helping business managers make the right financial decisions to improve the efficiency of financial risk management in enterprises.

• The Journal of Asian Finance, Economics and Business
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• 제9권10호
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• pp.243-249
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• 2022

Improving the quality of teaching staff in universities is an important goal of most universities. Therefore, it is necessary to evaluate the factors affecting the quality improvement of lecturers at universities. There are many factors affecting the improvement of this quality of human resources. This article uses the survey method to assess the factors affecting the improvement of the quality of lecturers in education and training institutions of the Ministry of Transport of Vietnam. Currently, the Ministry of Transport of Vietnam has 4 educational institutions. The research team has assessed the impact factors at these 4 facilities. The research team conducted a survey for faculty members of the Ministry of Transport. The result was 446 votes. The authors have performed factor evaluation by multivariate regression model. The influencing factors include Professional competence, the virtue of teaching staff, scientific research capacity, participating in building a democratic educational environment, Professional support policy, Instructor's income, and Information technology support. Research results show that most of the factors have a positive impact on improving the quality of lecturers. Based on the survey results, the authors also make policy suggestions to further improve the quality of teaching staff of the schools in the coming time.

• Advances in nano research
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• 제16권5호
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• pp.521-529
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• 2024

The integration of nanoparticles into various industries has spurred interest in understanding their impact on logistics and transportation systems. In this study, we investigate the effect of nanoparticles on the economic aspects of railway logistics transport using a mathematical model. By incorporating factors such as transportation costs, time efficiency, and environmental considerations, we aim to assess the overall economic feasibility of integrating nanoparticles into railway logistics operations. Through mathematical modeling and analysis, we explore how the introduction of nanoparticles affects cost-benefit analyses, resource allocation, and decision-making processes within railway logistics. Our findings provide valuable insights into the economic implications of nanoparticle integration in railway transport, offering potential strategies for optimizing logistics operations and enhancing overall efficiency and sustainability.

• The Journal of Asian Finance, Economics and Business
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• 제2권3호
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• pp.33-36
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• 2015

Innovations in the procurement logistics now is very popular in Kazakhstan. Nowadays there are a lot of documents of transport infrastructure and Kazakhstan logistic system is developing more and more. Procurement logistic is the direction where you can count, sometimes you can buy some products or transport equipments. Logistic in Kazakhstan is new direction, there are a lot of young people who choose this specialty and will stay demanded. Our president said a lot of words in strategies about development in logistics and so there will be new methods that will be used here. Innovations are new technologies that are used in different spheres so this structure as procurement logistic will develop in Kazakhstan and every citizen of our republic will support it. Transport systems are used for transitions different products so there are a lot new transition roads for example Western China - Western Europe; Astana-Almaty; Astana-Ust-Kamenogorsk; Astana-Aktobe, Atyrau; Almaty - Ust-Kamenogorsk; Karaganda - Zhezkazgan - Kyzylorda; Atyrau-Astrakhan, it helps Kazakhstan to support international links between other countries.

• The Journal of Asian Finance, Economics and Business
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• 제9권10호
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• pp.265-275
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• 2022

In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.

• International Journal of Computer Science & Network Security
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• 제21권3호
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• pp.198-205
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• 2021

For twenty years, in the EU there has been a trend of a lack of maritime infrastructure and a redundance of the road one, which has a negative impact on the economy. The intermodal transport market structure in the EU has not changed over the past ten years. The stability of transport systems due to the lack of changes in the transport market remains under threat, affecting supply chains and networks through the optimization of warehousing and transportation costs. The research methodology is based on a quantitative assessment of cause-and-effect relations between economic growth and transport and logistics in the EU. A statistical analysis of security indicators, intermodal and modal transport, international trade in goods within the EU and in the world trade in goods, the dynamics of GDP of the EU countries, the level of openness of the EU economy, investment and maintenance costs of different modes of transport and infrastructure has been carried out. The results show that in 2000- 2010 there were positive changes in the transport and logistics infrastructure of the EU, which had a positive effect on trade, openness of the economy of the EU, GDP growth. However, at that time, negative effects of environmental impact and the load on road and rail transport were accumulating. Investment in different modes of transport is limited, and technical maintenance and infrastructure maintenance costs form a significant part of GDP of the EU. A slowdown in economic growth leads to budget constraints and infrastructure financing gap. As a result, the freight and passenger intermodal and modal transport market structure remains virtually unchanged. The load on rail and road transport remains stable, despite the reduced level of transport hazards. Transport productivity has declined over the past ten years. Herewith, the intensification of trade and the openness of the EU economies require constant modernization and innovative renewal. The EU policy in this direction remains normative, uncontrolled, which is reflected in investment differences within the EU and maintenance costs.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.689-698
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• 2020

The aim of this article is to determine the influence of factors on the capital structure of construction companies listed on the Hanoi Stock Exchange. The data of the article were collected and calculated from the financial statements of 54 construction companies listed on Hanoi Stock Exchange from 2012 to 2019. With the application of E-view software in quantitative analysis to build panel data regression model (panel data), the article has built a regression model to determine the relationship of intrinsic factors affecting the capital structure of construction companies listed on Hanoi Stock Exchange. In the study, dependent variable is capital structure, determined by the debt-to-equity ratio. Profitability, coefficient of solvency, size, loan interest rate, structure of tangible assets, and growth are independent variables. The results showed that the two factors of growth and firm size positively affect the capital structure, the profitability factor has the opposite effect on capital structure. Factors of short-term debt solvency, average loan interest rate and tangible asset structure have no correlation with capital structure. The findings of this article are useful for business administrators, helping business managers make the right financial decisions to make capital structure decisions in their own conditions.