Account

This qualitative study delves into EFL teachers’ strategies for promoting inclusivity in language assessment through their utilization of alternative approaches to accounting for students’ diverse sociocultural backgrounds, language learning experiences, and levels of proficiency.

9p vipanly 28-10-2024 1 0   Download

The study aims to compare the use of strategic management accounting (SMA) by organizational structure (level of autonomy, year of establishment, and student size) of Vietnamese public universities. Survey data was collected from 142 accountants of Vietnamese public higher education institutions through questionnaires and regression analysis using SPSS 22 software.

7p viengfa 28-10-2024 0 0   Download

Solid pseudopapillary tumors (SPTs) of the pancreas is a low-grade malignant tumor, accounting for only 1–2.5% of all pancreatic tumors. In particular, small (≤ 3 cm) SPTs do not often have typical computed tomography (CT) features, making them easily misdiagnosed with other solid tumors and eventually affecting the choice of treatment method.

5p viling 11-10-2024 0 0   Download

Motorcycles are rapidly changing transportation in Vietnamese cities. Motorcycles are dominant in all sixty-three provinces/cities of Vietnam and accounted for nearly 80 percent of passenger transportation. The remainder of this article comprises four sections: research background, research methods, research results, and a discussion of the research findings.

15p vibecca 01-10-2024 2 0   Download

The scope of this work is threefold: (i) to develop a new model within the framework of hydro-mechanical – damage coupling that can account for the coupling between microcrack (damage), water diffusion and shrinkage at stake for concrete secondary creep; (ii) to implement it in an existing hydro-damage lattice model; (iii) to validate the model with respect to the flexural creep of Fiber Reinforced Concrete (FRC) and Mortars under high sustained load level.

12p vibecca 01-10-2024 0 0   Download

The main purpose of the study is to clarify the virtual water trade relationship between China and Vietnam in the period from 2010 to 2021 by examining the specific water footprint of agricultural trade products derived from plants and animals for agricultural products which is the largest freshwater consumption in the world, accounting for about 70-95%.

13p vibecca 01-10-2024 0 0   Download

This study confirmed the significance of accounting software in reducing frauds and errors in SMEs’ businesses despite some drawbacks. It showed that the managers’ ability to access the software and the decentralization of power in accessing the accounting software were the two key factors deciding the success/failure of applying accounting software to control frauds and errors.

10p vibecca 01-10-2024 1 1   Download

This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random interviewees who were auditors, lecturers, and banking staff, among others.

13p vibecca 01-10-2024 1 1   Download

This study was conducted in order to find out solutions in improving this status of SMEs. The study concentrated on assessing IT applications to accounting work as one way to collect recommendations to develop successful SMEs in Hanoi. Furthermore, the research results supply evidence to support properly enhancing e-accounting, as a new issue in the technology revolution, in SMEs of Vietnam.

14p vibecca 01-10-2024 3 1   Download

The paper presents the results of an analysis of the decrease in cryptographic strength of the most common symmetric ciphers, taking into account the development of cryptanalytic methods. The vector of the threat to the reduction of information confidentiality stored and processed in information systems in the long term has been determined.

7p viyoko 01-10-2024 4 1   Download

This paper contributes to the discussion of the benefit of IFRS adoption by providing statistical evidence on how the new accounting regimes effect to the value relevance of accounting information (i.e. the relationship between accounting earnings, book values of equity and share price) of Vietnamese listed firms.

16p viormkorn 27-09-2024 5 3   Download

Converting financial statements from Vietnam Accounting Standards (VAS) to International Financial Reporting Standards (IFRS) is suitable for the world’s financial culture and financial language. Currently, the Ministry of Finance has issued Decision 345/2020/QĐ-BTC on projects applying IFRS shortly.

12p viormkorn 27-09-2024 5 2   Download

The purpose of this paper is to study the effects of tax optimization strategies used by Vietnamese companies for earning management through the use of temporary difference between accounting and taxable profit. Following the model of Cindy (2021), we leverage quantitative methods, built models and tested the impact of 08 factors on earning management (EM), tax optimization (ETR), deferred tax asset (DTA), deferred tax liability (DTL), deferred tax expense (DTE), company size (SIZE), financial leverage (LEV), return on assets (ROA), cash flow from operating activities (CFO).

13p viormkorn 27-09-2024 3 2   Download

This article presents a number of specific analysis cases, taking into account geological conditions and boundary conditions, and from that, raising a number of issues to note when using numerical methods.

8p vifilm 24-09-2024 5 1   Download

In this paper, a model derived based on the discrete computational method is proposed to calculate the shear strength of column carried by multi-spiral transverse reinforcement, accounting for the effect of compression depth.

17p vifilm 24-09-2024 2 1   Download

The present paper focus on the phenomenon of unsteady flow which happens in complex headrace channel of hydropower project when flow rate suddenly changes. In practice, this problem has not been well taken into account in design and operation process, especially when the effects of intake, lateral weir and fore-bay on the headrace channel simultaneously considered.

6p viyoko 24-09-2024 4 1   Download

This paper suggests that, in the context of rising globalization, the urbanization of the countryside, and the need to ensure the sustainability and inclusivity of cities, urban planners and policy-makers should take into account the way by which low-income residents continue to rely on environmental and social capital to adapt to changes.

11p viyoko 24-09-2024 2 1   Download

The susceptibility of the diagonal member of the Concentrically Braced Frames (CBFs) to buckling reduces the energy-dissipating capacity of the CBFs. Despite of high ultimate strength and stiffness of the CBFs as considerable advantages, its shortcoming (low dissipating energy capacity) is accounted as an important dilemma for this system.

11p vifaye 20-09-2024 2 1   Download

In the first part of this paper, the Kriging metamodeling technique will be briefly reviewed. Then, we present a new learning function by accounting for the distance constraint in the selection process of the new training points (TPs) to enrich the Design of Experiment (DoE) of the built surrogate.

17p vifaye 20-09-2024 2 1   Download

Febrile convulsions are a fairly common emergency in children, accounting for up to 2/3 of children with symptomatic convulsions in diseases with identified causes. Febrile seizures are a medical emergency in pediatrics.

7p vinatisu 29-08-2024 0 0   Download