For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, an...For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.展开更多
Objective:This study explores the interplay between job stress,job-related factors,work performance,and attitudes toward seeking professional psychological help among Vietnamese employees.Methods:A total of 374 employ...Objective:This study explores the interplay between job stress,job-related factors,work performance,and attitudes toward seeking professional psychological help among Vietnamese employees.Methods:A total of 374 employees in Vietnam were surveyed using random sampling and an online questionnaire from November 07 to November 28,2023.Demographic data and self-reported from three scales:The New Job Stress Scale(NJSS),Work Performance(WP),and Attitudes Toward Seeking Professional Psychological Help(ATSPPH_SF)were collected.Results:Significant variations were found across several variables,including forms of work,operating hours,education levels,monthly income,numbers of daily working hours,and the presence of a psychological counseling department within the company.Our analysis has highlighted direct relationships between key latent variables.Employees who were more open to seeking professional help tended to report higher levels of job stress.The negative relationship was found between job stress and attitudes toward seeking professional help.Additionally,work effort was positively associated with work quality.Moderation analyses revealed the influence of co-worker support on role expectation conflict and work effort,role expectation conflict and work-life balance,as well as interactions between role expectation conflict and attitudes needed toward seeking professional help.Mediation analyses showed that work effort mediated relationships between openness to seeking professional help,co-worker support,work-life balance,role expectation conflict,and work quality.Attitudes toward seeking professional help also mediated relationships between work-life balance,job stress,and work quality.Conclusion:The study highlights the complex dynamics surrounding job stress,job-related factors,work performance,and attitudes toward seeking professional psychological help among Vietnamese employees.It highlights the importance of addressing help-seeking barriers,promoting work engagement,and fostering healthy work-life balance for employee well-being and productivity.Further research across diverse contexts and interventions is needed.展开更多
Disease recognition in plants is one of the essential problems in agricultural image processing.This article focuses on designing a framework that can recognize and classify diseases on pomegranate plants exactly.The ...Disease recognition in plants is one of the essential problems in agricultural image processing.This article focuses on designing a framework that can recognize and classify diseases on pomegranate plants exactly.The framework utilizes image processing techniques such as image acquisition,image resizing,image enhancement,image segmentation,ROI extraction(region of interest),and feature extraction.An image dataset related to pomegranate leaf disease is utilized to implement the framework,divided into a training set and a test set.In the implementation process,techniques such as image enhancement and image segmentation are primarily used for identifying ROI and features.An image classification will then be implemented by combining a supervised learning model with a support vector machine.The proposed framework is developed based on MATLAB with a graphical user interface.According to the experimental results,the proposed framework can achieve 98.39%accuracy for classifying diseased and healthy leaves.Moreover,the framework can achieve an accuracy of 98.07%for classifying diseases on pomegranate leaves.展开更多
Since precise self-position estimation is required for autonomous flight of aerial robots, there has been some studies on self-position estimation of indoor aerial robots. In this study, we tackle the self-position es...Since precise self-position estimation is required for autonomous flight of aerial robots, there has been some studies on self-position estimation of indoor aerial robots. In this study, we tackle the self-position estimation problem by mounting a small downward-facing camera on the chassis of an aerial robot. We obtain robot position by sensing the features on the indoor floor.In this work, we used the vertex points(tile corners) where four tiles on a typical tiled floor connected, as an existing feature of the floor. Furthermore, a small lightweight microcontroller is mounted on the robot to perform image processing for the onboard camera. A lightweight image processing algorithm is developed. So, the real-time image processing could be performed by the microcontroller alone which leads to conduct on-board real time tile corner detection. Furthermore, same microcontroller performs control value calculation for flight commanding. The flight commands are implemented based on the detected tile corner information. The above mentioned all devices are mounted on an actual machine, and the effectiveness of the system was investigated.展开更多
This study examines the connectedness between the US yield curve components(i.e.,level,slope,and curvature),exchange rates,and the historical volatility of the exchange rates of the main safe-haven fiat currencies(Can...This study examines the connectedness between the US yield curve components(i.e.,level,slope,and curvature),exchange rates,and the historical volatility of the exchange rates of the main safe-haven fiat currencies(Canada,Switzerland,EURO,Japan,and the UK)and the leading cryptocurrency,the Bitcoin.Results of the static analysis show that the level and slope of the yield curve are net transmitters of shocks to both the exchange rate and its volatility.The exchange rate of the Euro and the volatility of the Euro and the Canadian dollar exchange rate are net transmitters of shocks.Meanwhile,the curvature of the yield curve and the Japanese Yen,Swiss Franc,and British Pound act mainly as net receivers.Our static connectedness analysis shows that Bitcoin is mainly independent of shocks from the yield curve’s level,slope,and curvature,and from any main currency investigated.These findings hint that Bitcoin might provide hedging benefits.However,similar to the static analysis,our dynamic analysis shows that during different periods and particularly in stressful times,Bitcoin is far from being isolated from other currencies or the yield curve components.The dynamic analysis allows us to observe Bitcoin’s connectedness in times of stress.Evidence supporting this contention is the substantially increased connectedness due to policy shocks,political uncertainty,and systemic crisis,implying no empirical support for Bitcoin’s safe-haven property during stress times.The increased connectedness in the dynamic analysis compared with the static approach implies that in normal times and especially in stressful times,Bitcoin has the property of a diversifier.The results may have important implications for investors and policymakers regarding their risk monitoring and their assets allocation and investment strategies.展开更多
This paper investigates the impact of economic policy uncertainty(EPU)on the crash risk of US stock market during the COVID-19 pandemic.To this end,we use the GARCHS(GARCH with skewness)model to estimate daily skewnes...This paper investigates the impact of economic policy uncertainty(EPU)on the crash risk of US stock market during the COVID-19 pandemic.To this end,we use the GARCHS(GARCH with skewness)model to estimate daily skewness as a proxy for the stock market crash risk.The empirical results show the significantly negative correlation between EPU and stock market crash risk,indicating the aggravation of EPU increase the crash risk.Moreover,the negative correlation gets stronger after the global COVID-19 outbreak,which shows the crash risk of the US stock market will be more affected by EPU during the epidemic.展开更多
The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central t...The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.展开更多
In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. Howev...In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. However, the question is how to ensure that these sources of funds are used most effectively in terms of limited resources. In this article, the author would like to emphasize the critical role of the state auditor which is not only in the transparency of information, in enhancing the trust of the citizens, but also in providing important and reliable information to the public sector agencies, units, investors, and people in the society. From that, it could help to serve the management and administration of revenues and expenditures of the state budget as well as reasonably and efficiently using financial resources and assets. In case of perfectly conducting those tasks, they will contribute the power to the economy, fight corruption as loss or waste, and detect and prevent violations of law; improve the efficient use of the budget, the money, and property of the state; and serve effectively for the operation of the National Assembly and People＇s Councils at all levels of the implementation and monitoring function to decide important issues of national and local governments. With the above information, these matters in Vietnam will be solved through this paper that consists of five parts： （1） the basics about the current public investment in Vietnam; （2） the role of state auditing in improving performance management and monitoring of investment; （3） the limitations of state auditing in public investment; （4） many solutions to promote the role of state auditing in improving the effective investment activities; and （5） conclusion.展开更多
The Vietnamese agricultural sector has experienced a dramatic structural change based on increased specialization in rice cultivation.However,small-scale rice-farmers have continued to grow multiple crops,especially i...The Vietnamese agricultural sector has experienced a dramatic structural change based on increased specialization in rice cultivation.However,small-scale rice-farmers have continued to grow multiple crops,especially in less developed provinces.While the literature advocates crop diversification for reasons of both economic and ecological sustainability,there lacks empirical evidence as to whether crop diversification brings efficiency and productivity gains to small farms.The present study is the first applications of the input-oriented stochastic distance function approach in estimating scale and scope economies using data of multi-crop farming households in Vietnam.We find strong evidence of product-specific economies of scale.Scope economies are also present for rice,vegetable,and other annual crop production.This suggests that crop diversification enhances efficiency and productivity.However,there still exists significant technical inefficiency in crop production,indicating opportunities to expand farm output at the existing level of inputs and technologies.More specifically,our empirical results indicate that it is desirable to expand vegetable and other annual crop production in mountainous areas while rice cultivation can be further expanded in delta and coastal regions.展开更多
Nowadays,wood identification is made by experts using hand lenses,wood atlases,and field manuals which take a lot of cost and time for the training process.The quantity and species must be strictly set up,and accurate...Nowadays,wood identification is made by experts using hand lenses,wood atlases,and field manuals which take a lot of cost and time for the training process.The quantity and species must be strictly set up,and accurate identification of the wood species must be made during exploitation to monitor trade and enforce regulations to stop illegal logging.With the development of science,wood identification should be supported with technology to enhance the perception of fairness of trade.An automatic wood identification system and a dataset of 50 commercial wood species from Asia are established,namely,wood anatomical images collected and used to train for the proposed model.In the convolutional neural network(CNN),the last layers are usually soft-max functions with dense layers.These layers contain the most parameters that affect the speed model.To reduce the number of parameters in the last layers of the CNN model and enhance the accuracy,the structure of the model should be optimized and developed.Therefore,a hybrid of convolutional neural network and random forest model(CNN-RF model)is introduced to wood identification.The accuracy’s hybrid model is more than 98%,and the processing speed is 3 times higher than the CNN model.The highest accuracy is 1.00 in some species,and the lowest is 0.92.These results show the excellent adaptability of the hybrid model in wood identification based on anatomical images.It also facilitates further investigations of wood cells and has implications for wood science.展开更多
Since the outbreak of COVID-19,tourists have been increasingly concerned over various risks of international travel,while knowledge of the pandemic appears to vary significantly.In addition,as travel restrictions cont...Since the outbreak of COVID-19,tourists have been increasingly concerned over various risks of international travel,while knowledge of the pandemic appears to vary significantly.In addition,as travel restrictions continue to impact adversely on international tourism,tourism efforts should be placed more on the domestic markets.Via structural equation modeling,this study unearthed different risk factors impacting Korean travelers’choices of alternative local destinations in the post-pandemic era.In addition,this study extended the goal-directed behavior framework with the acquisition of perceived risk and knowledge of COVID-19,which was proven to hold a sig-nificantly superior explanatory power of tourists’decisions of local alternatives over foreign countries during the COVID-19 pandemic.Furthermore,desire was found to play an imminent mediating role in the conceptual mod-el,maximizing the impact of perceived risk on travel intentions.Henceforth,this research offers meaningful the-oretical implication as thefirst empirical study to deepen the goal-directed behaviour framework with perceived risk and knowledge in the context of post-COVID-19 era.It also serves as insightful knowledge for Korean tour-ism authorities and practitioners to understand local tourists’decision-making processes and tailor effective recovery strategy for domestic tourism.展开更多
For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Ind...For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.展开更多
The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which...The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which provides high-quality and well-functioning educational, healthcare, or social security systems through the effective management and use of public funds. Those services need investments from them to achieve the objectives set by the official governments or the national programs annually. This paper introduces the content of law on public investments in Vietnam which will be effective in the year 2015. It employs an overview of this law and investigates the effect of public investment in infrastructure on economic performance in the case of Vietnam. Moreover, results suggest that there may be some effects on public sector accounting in Vietnam. This study compares between the 2015 law and accounting in non-business organizations in some aspects for clear clarification.展开更多
Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commerci...Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commercial banks continue to play a dominant role in the whole system, and local commercial banks still have an edge in its widespread network across the country over foreign banks. This article is going to present the survey which clarifies the role of FS in commercial banks＇ loan decisions in Vietnam. Moreover, this paper also discusses FS＇s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. This paper has taken performance with 74 official employees in commercial banks in Vietnam. The results indicated the qualitative characteristics of banks when disclosing the financial statements. This article also gave the six oriented solutions to improvement of the loan decision-making by banks.展开更多
There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget...There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country＇s resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting （GSA） which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.展开更多
The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including ...The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development （OECD）, Pacific Association of Tax Administrators （PATA）, the European Union （EU）, and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment （FDI） enterprises in Vietnam. This article which is a summary of our research includes the following sections： （1） OECD guidelines of transfer pricing documentation; （2） Vietnam regulations of transfer pricing documentation; （3） results of the research; and （4） discussion and conclusion.展开更多
The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of ...The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of social economy, which determines the objects using accounting information, as well as the legal accounting system issued so that accounting can meet the demand for accounting information of these objects in Vietnam from 1975 to the present. Based on studies by authors in this period as well as issued accounting documents system, this paper aims to point out the formation and development process of Vietnam accounting system, providing researchers and elaborating agencies with a basis for determining the right development direction of Vietnam accounting in the coming time.展开更多
We provide empirical evidence supporting the economic reasoning behind the impossibility of diversification benefits and the hedge attributes of cryptocurrencies remaining in force during the downside trends observed ...We provide empirical evidence supporting the economic reasoning behind the impossibility of diversification benefits and the hedge attributes of cryptocurrencies remaining in force during the downside trends observed in bearish financial markets.We employ a spillover connectedness model driven by time-varying parameter vector autoregressions on daily data covering January 2018 to November 2022 to analyze spillover transmissions between conventional and digital markets,focusing on the role of stablecoin issuances.We study the stock,bond,cryptocurrency,and stablecoin markets and find very high connectedness,which varies over time in response to up/down trends in financial markets.The results show that during financial turmoil,cryptocurrencies amplify downside risks rather than serve as diversifiers.In addition to risky assets from conventional financial markets,cryptocurrencies champion the transmission of spillovers to digital and conventional markets.In contrast,changes in stablecoin issuances produce few shocks because of their pegged prices,but they facilitate investors’switch from volatile cryptos to more stable digital instruments;that is,we observe a phenomenon designated by us as the“flight-to-cryptosafety.”We draw insightful conclusions,provoking new thinking regarding portfolio hedge strategies that could potentially benefit investors when searching for less volatile investment performance.展开更多
In the context of the debate on the role of cryptocurrencies in the economy as well as their dynamics and forecasting,this brief study analyzes the predictability of Bitcoin volume and returns using Google search valu...In the context of the debate on the role of cryptocurrencies in the economy as well as their dynamics and forecasting,this brief study analyzes the predictability of Bitcoin volume and returns using Google search values.We employed a rich set of established empirical approaches,including a VAR framework,a copulas approach,and non-parametric drawings,to capture a dependence structure.Using a weekly dataset from 2013 to 2017,our key results suggest that the frequency of Google searches leads to positive returns and a surge in Bitcoin trading volume.Shocks to search values have a positive effect,which persisted for at least a week.Our findings contribute to the debate on cryptocurrencies/Bitcoins and have profound implications in terms of understanding their dynamics,which are of special interest to investors and economic policymakers.展开更多
We examine the dynamics of liquidity connectedness in the cryptocurrency market.We use the connectedness models of Diebold and Yilmaz(Int J Forecast 28(1):57–66,2012)and Baruník and Křehlík(J Financ Econom ...We examine the dynamics of liquidity connectedness in the cryptocurrency market.We use the connectedness models of Diebold and Yilmaz(Int J Forecast 28(1):57–66,2012)and Baruník and Křehlík(J Financ Econom 16(2):271–296,2018)on a sample of six major cryptocurrencies,namely,Bitcoin(BTC),Litecoin(LTC),Ethereum(ETH),Ripple(XRP),Monero(XMR),and Dash.Our static analysis reveals a moderate liquidity connectedness among our sample cryptocurrencies,whereas BTC and LTC play a significant role in connectedness magnitude.A distinct liquidity cluster is observed for BTC,LTC,and XRP,and ETH,XMR,and Dash also form another distinct liquidity cluster.The frequency domain analysis reveals that liquidity connectedness is more pronounced in the short-run time horizon than the medium-and long-run time horizons.In the short run,BTC,LTC,and XRP are the leading contributor to liquidity shocks,whereas,in the long run,ETH assumes this role.Compared with the medium term,a tight liquidity clustering is found in the short and long terms.The time-varying analysis indicates that liquidity connectedness in the cryptocurrency market increases over time,pointing to the possible effect of rising demand and higher acceptability for this unique asset.Furthermore,more pronounced liquidity connectedness patterns are observed over the short and long run,reinforcing that liquidity connectedness in the cryptocurrency market is a phenomenon dependent on the time–frequency connectedness.展开更多
文摘For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.
文摘Objective:This study explores the interplay between job stress,job-related factors,work performance,and attitudes toward seeking professional psychological help among Vietnamese employees.Methods:A total of 374 employees in Vietnam were surveyed using random sampling and an online questionnaire from November 07 to November 28,2023.Demographic data and self-reported from three scales:The New Job Stress Scale(NJSS),Work Performance(WP),and Attitudes Toward Seeking Professional Psychological Help(ATSPPH_SF)were collected.Results:Significant variations were found across several variables,including forms of work,operating hours,education levels,monthly income,numbers of daily working hours,and the presence of a psychological counseling department within the company.Our analysis has highlighted direct relationships between key latent variables.Employees who were more open to seeking professional help tended to report higher levels of job stress.The negative relationship was found between job stress and attitudes toward seeking professional help.Additionally,work effort was positively associated with work quality.Moderation analyses revealed the influence of co-worker support on role expectation conflict and work effort,role expectation conflict and work-life balance,as well as interactions between role expectation conflict and attitudes needed toward seeking professional help.Mediation analyses showed that work effort mediated relationships between openness to seeking professional help,co-worker support,work-life balance,role expectation conflict,and work quality.Attitudes toward seeking professional help also mediated relationships between work-life balance,job stress,and work quality.Conclusion:The study highlights the complex dynamics surrounding job stress,job-related factors,work performance,and attitudes toward seeking professional psychological help among Vietnamese employees.It highlights the importance of addressing help-seeking barriers,promoting work engagement,and fostering healthy work-life balance for employee well-being and productivity.Further research across diverse contexts and interventions is needed.
文摘Disease recognition in plants is one of the essential problems in agricultural image processing.This article focuses on designing a framework that can recognize and classify diseases on pomegranate plants exactly.The framework utilizes image processing techniques such as image acquisition,image resizing,image enhancement,image segmentation,ROI extraction(region of interest),and feature extraction.An image dataset related to pomegranate leaf disease is utilized to implement the framework,divided into a training set and a test set.In the implementation process,techniques such as image enhancement and image segmentation are primarily used for identifying ROI and features.An image classification will then be implemented by combining a supervised learning model with a support vector machine.The proposed framework is developed based on MATLAB with a graphical user interface.According to the experimental results,the proposed framework can achieve 98.39%accuracy for classifying diseased and healthy leaves.Moreover,the framework can achieve an accuracy of 98.07%for classifying diseases on pomegranate leaves.
基金supported by Branding Research Fund by Shibaura Institute of Technology(SIT)。
文摘Since precise self-position estimation is required for autonomous flight of aerial robots, there has been some studies on self-position estimation of indoor aerial robots. In this study, we tackle the self-position estimation problem by mounting a small downward-facing camera on the chassis of an aerial robot. We obtain robot position by sensing the features on the indoor floor.In this work, we used the vertex points(tile corners) where four tiles on a typical tiled floor connected, as an existing feature of the floor. Furthermore, a small lightweight microcontroller is mounted on the robot to perform image processing for the onboard camera. A lightweight image processing algorithm is developed. So, the real-time image processing could be performed by the microcontroller alone which leads to conduct on-board real time tile corner detection. Furthermore, same microcontroller performs control value calculation for flight commanding. The flight commands are implemented based on the detected tile corner information. The above mentioned all devices are mounted on an actual machine, and the effectiveness of the system was investigated.
文摘This study examines the connectedness between the US yield curve components(i.e.,level,slope,and curvature),exchange rates,and the historical volatility of the exchange rates of the main safe-haven fiat currencies(Canada,Switzerland,EURO,Japan,and the UK)and the leading cryptocurrency,the Bitcoin.Results of the static analysis show that the level and slope of the yield curve are net transmitters of shocks to both the exchange rate and its volatility.The exchange rate of the Euro and the volatility of the Euro and the Canadian dollar exchange rate are net transmitters of shocks.Meanwhile,the curvature of the yield curve and the Japanese Yen,Swiss Franc,and British Pound act mainly as net receivers.Our static connectedness analysis shows that Bitcoin is mainly independent of shocks from the yield curve’s level,slope,and curvature,and from any main currency investigated.These findings hint that Bitcoin might provide hedging benefits.However,similar to the static analysis,our dynamic analysis shows that during different periods and particularly in stressful times,Bitcoin is far from being isolated from other currencies or the yield curve components.The dynamic analysis allows us to observe Bitcoin’s connectedness in times of stress.Evidence supporting this contention is the substantially increased connectedness due to policy shocks,political uncertainty,and systemic crisis,implying no empirical support for Bitcoin’s safe-haven property during stress times.The increased connectedness in the dynamic analysis compared with the static approach implies that in normal times and especially in stressful times,Bitcoin has the property of a diversifier.The results may have important implications for investors and policymakers regarding their risk monitoring and their assets allocation and investment strategies.
基金This research was supported by the National Natural Science Foundation of China(71861008,72063005,U1811462,71532009)the Natural Science Foundation of Hainan Province(718QN221,2019RC151)the Scientific Research Foundation of Hainan University(kyqd(sk)1809,kyqd1634).
文摘This paper investigates the impact of economic policy uncertainty(EPU)on the crash risk of US stock market during the COVID-19 pandemic.To this end,we use the GARCHS(GARCH with skewness)model to estimate daily skewness as a proxy for the stock market crash risk.The empirical results show the significantly negative correlation between EPU and stock market crash risk,indicating the aggravation of EPU increase the crash risk.Moreover,the negative correlation gets stronger after the global COVID-19 outbreak,which shows the crash risk of the US stock market will be more affected by EPU during the epidemic.
文摘The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.
文摘In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. However, the question is how to ensure that these sources of funds are used most effectively in terms of limited resources. In this article, the author would like to emphasize the critical role of the state auditor which is not only in the transparency of information, in enhancing the trust of the citizens, but also in providing important and reliable information to the public sector agencies, units, investors, and people in the society. From that, it could help to serve the management and administration of revenues and expenditures of the state budget as well as reasonably and efficiently using financial resources and assets. In case of perfectly conducting those tasks, they will contribute the power to the economy, fight corruption as loss or waste, and detect and prevent violations of law; improve the efficient use of the budget, the money, and property of the state; and serve effectively for the operation of the National Assembly and People＇s Councils at all levels of the implementation and monitoring function to decide important issues of national and local governments. With the above information, these matters in Vietnam will be solved through this paper that consists of five parts： （1） the basics about the current public investment in Vietnam; （2） the role of state auditing in improving performance management and monitoring of investment; （3） the limitations of state auditing in public investment; （4） many solutions to promote the role of state auditing in improving the effective investment activities; and （5） conclusion.
基金the University of Economics Ho Chi Minh City,the German Research Foundation(DFG,funding No.DFG-FOR 756/1&2)the Open Access Fund of Leibniz University Hannover,Germany.
文摘The Vietnamese agricultural sector has experienced a dramatic structural change based on increased specialization in rice cultivation.However,small-scale rice-farmers have continued to grow multiple crops,especially in less developed provinces.While the literature advocates crop diversification for reasons of both economic and ecological sustainability,there lacks empirical evidence as to whether crop diversification brings efficiency and productivity gains to small farms.The present study is the first applications of the input-oriented stochastic distance function approach in estimating scale and scope economies using data of multi-crop farming households in Vietnam.We find strong evidence of product-specific economies of scale.Scope economies are also present for rice,vegetable,and other annual crop production.This suggests that crop diversification enhances efficiency and productivity.However,there still exists significant technical inefficiency in crop production,indicating opportunities to expand farm output at the existing level of inputs and technologies.More specifically,our empirical results indicate that it is desirable to expand vegetable and other annual crop production in mountainous areas while rice cultivation can be further expanded in delta and coastal regions.
文摘Nowadays,wood identification is made by experts using hand lenses,wood atlases,and field manuals which take a lot of cost and time for the training process.The quantity and species must be strictly set up,and accurate identification of the wood species must be made during exploitation to monitor trade and enforce regulations to stop illegal logging.With the development of science,wood identification should be supported with technology to enhance the perception of fairness of trade.An automatic wood identification system and a dataset of 50 commercial wood species from Asia are established,namely,wood anatomical images collected and used to train for the proposed model.In the convolutional neural network(CNN),the last layers are usually soft-max functions with dense layers.These layers contain the most parameters that affect the speed model.To reduce the number of parameters in the last layers of the CNN model and enhance the accuracy,the structure of the model should be optimized and developed.Therefore,a hybrid of convolutional neural network and random forest model(CNN-RF model)is introduced to wood identification.The accuracy’s hybrid model is more than 98%,and the processing speed is 3 times higher than the CNN model.The highest accuracy is 1.00 in some species,and the lowest is 0.92.These results show the excellent adaptability of the hybrid model in wood identification based on anatomical images.It also facilitates further investigations of wood cells and has implications for wood science.
基金supported by the Ministry of Education of the Republic of Korea and the National Research Foundation of Korea(NRF-2020S1A5A2A01046684).
文摘Since the outbreak of COVID-19,tourists have been increasingly concerned over various risks of international travel,while knowledge of the pandemic appears to vary significantly.In addition,as travel restrictions continue to impact adversely on international tourism,tourism efforts should be placed more on the domestic markets.Via structural equation modeling,this study unearthed different risk factors impacting Korean travelers’choices of alternative local destinations in the post-pandemic era.In addition,this study extended the goal-directed behavior framework with the acquisition of perceived risk and knowledge of COVID-19,which was proven to hold a sig-nificantly superior explanatory power of tourists’decisions of local alternatives over foreign countries during the COVID-19 pandemic.Furthermore,desire was found to play an imminent mediating role in the conceptual mod-el,maximizing the impact of perceived risk on travel intentions.Henceforth,this research offers meaningful the-oretical implication as thefirst empirical study to deepen the goal-directed behaviour framework with perceived risk and knowledge in the context of post-COVID-19 era.It also serves as insightful knowledge for Korean tour-ism authorities and practitioners to understand local tourists’decision-making processes and tailor effective recovery strategy for domestic tourism.
文摘For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.
文摘The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which provides high-quality and well-functioning educational, healthcare, or social security systems through the effective management and use of public funds. Those services need investments from them to achieve the objectives set by the official governments or the national programs annually. This paper introduces the content of law on public investments in Vietnam which will be effective in the year 2015. It employs an overview of this law and investigates the effect of public investment in infrastructure on economic performance in the case of Vietnam. Moreover, results suggest that there may be some effects on public sector accounting in Vietnam. This study compares between the 2015 law and accounting in non-business organizations in some aspects for clear clarification.
文摘Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commercial banks continue to play a dominant role in the whole system, and local commercial banks still have an edge in its widespread network across the country over foreign banks. This article is going to present the survey which clarifies the role of FS in commercial banks＇ loan decisions in Vietnam. Moreover, this paper also discusses FS＇s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. This paper has taken performance with 74 official employees in commercial banks in Vietnam. The results indicated the qualitative characteristics of banks when disclosing the financial statements. This article also gave the six oriented solutions to improvement of the loan decision-making by banks.
文摘There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country＇s resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting （GSA） which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.
文摘The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development （OECD）, Pacific Association of Tax Administrators （PATA）, the European Union （EU）, and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment （FDI） enterprises in Vietnam. This article which is a summary of our research includes the following sections： （1） OECD guidelines of transfer pricing documentation; （2） Vietnam regulations of transfer pricing documentation; （3） results of the research; and （4） discussion and conclusion.
文摘The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of social economy, which determines the objects using accounting information, as well as the legal accounting system issued so that accounting can meet the demand for accounting information of these objects in Vietnam from 1975 to the present. Based on studies by authors in this period as well as issued accounting documents system, this paper aims to point out the formation and development process of Vietnam accounting system, providing researchers and elaborating agencies with a basis for determining the right development direction of Vietnam accounting in the coming time.
基金Fundacão para a Ciencia e a Tecnologia(Grant No.UIDB/04521/2020).
文摘We provide empirical evidence supporting the economic reasoning behind the impossibility of diversification benefits and the hedge attributes of cryptocurrencies remaining in force during the downside trends observed in bearish financial markets.We employ a spillover connectedness model driven by time-varying parameter vector autoregressions on daily data covering January 2018 to November 2022 to analyze spillover transmissions between conventional and digital markets,focusing on the role of stablecoin issuances.We study the stock,bond,cryptocurrency,and stablecoin markets and find very high connectedness,which varies over time in response to up/down trends in financial markets.The results show that during financial turmoil,cryptocurrencies amplify downside risks rather than serve as diversifiers.In addition to risky assets from conventional financial markets,cryptocurrencies champion the transmission of spillovers to digital and conventional markets.In contrast,changes in stablecoin issuances produce few shocks because of their pegged prices,but they facilitate investors’switch from volatile cryptos to more stable digital instruments;that is,we observe a phenomenon designated by us as the“flight-to-cryptosafety.”We draw insightful conclusions,provoking new thinking regarding portfolio hedge strategies that could potentially benefit investors when searching for less volatile investment performance.
文摘In the context of the debate on the role of cryptocurrencies in the economy as well as their dynamics and forecasting,this brief study analyzes the predictability of Bitcoin volume and returns using Google search values.We employed a rich set of established empirical approaches,including a VAR framework,a copulas approach,and non-parametric drawings,to capture a dependence structure.Using a weekly dataset from 2013 to 2017,our key results suggest that the frequency of Google searches leads to positive returns and a surge in Bitcoin trading volume.Shocks to search values have a positive effect,which persisted for at least a week.Our findings contribute to the debate on cryptocurrencies/Bitcoins and have profound implications in terms of understanding their dynamics,which are of special interest to investors and economic policymakers.
基金support of Science Foundation Ireland under Grant Number 16/SPP/3347.
文摘We examine the dynamics of liquidity connectedness in the cryptocurrency market.We use the connectedness models of Diebold and Yilmaz(Int J Forecast 28(1):57–66,2012)and Baruník and Křehlík(J Financ Econom 16(2):271–296,2018)on a sample of six major cryptocurrencies,namely,Bitcoin(BTC),Litecoin(LTC),Ethereum(ETH),Ripple(XRP),Monero(XMR),and Dash.Our static analysis reveals a moderate liquidity connectedness among our sample cryptocurrencies,whereas BTC and LTC play a significant role in connectedness magnitude.A distinct liquidity cluster is observed for BTC,LTC,and XRP,and ETH,XMR,and Dash also form another distinct liquidity cluster.The frequency domain analysis reveals that liquidity connectedness is more pronounced in the short-run time horizon than the medium-and long-run time horizons.In the short run,BTC,LTC,and XRP are the leading contributor to liquidity shocks,whereas,in the long run,ETH assumes this role.Compared with the medium term,a tight liquidity clustering is found in the short and long terms.The time-varying analysis indicates that liquidity connectedness in the cryptocurrency market increases over time,pointing to the possible effect of rising demand and higher acceptability for this unique asset.Furthermore,more pronounced liquidity connectedness patterns are observed over the short and long run,reinforcing that liquidity connectedness in the cryptocurrency market is a phenomenon dependent on the time–frequency connectedness.
