Search

Search Results

##search.searchResults.foundPlural##

Impact of Accounting Information System on the Existence of Fraud and Errors in Small and Medium-sized Enterprises

Ngo Thi Thu Hang, Le Thi Kim Son, Nguyen Thi Thuy Dung

Date Received: 04-06-2013 / Date Accepted: 15-08-2013
Errors and fraud reduce the efficacy in running business, especially in medium and small-sized enterprises (SMEs). Research hypothesis is that: are there factors of the accounting information system that associate with fraud and errors in SMEs. Research site focused on Hanoi since there is agreat numbers of SMEs in this area. The findings showed that application of information technology in accounting works; the frequency of inventory; the role of the managers in accounting information system and auditing works are the factors that have most impact to the frequencies of fraud and errors that occur in SMEs. From these findings, some lessons were drawn to minimize fraud and errors in small and medium-sized companiesy as well as to improve the role of accounting in business.
Giải pháp khắc phục sai sót thường gặp trong kế toán tài sản cố định tại các đơn vị kế toán

Tran Van Thuan

Date Received: 06-05-2014 / Date Accepted: 29-05-2014
Kế toán tài sản cố định (TSCĐ) là một phần hành không thể thiếu trong tổ chức kế toán của các đơn vị kế toán. Kế toán TSCĐ cung cấp thông tin về tình hình biến động TSCĐ, hao mòn và khấu hao TSCĐ, tình hình sửa chữa TSCĐ phục vụ cho nhà quản lý ra các quyết định đầu tư, điều chuyển, thanh lý, nhượng bán, sửa chữa TSCĐ nhằm nâng cao hiệu quả sử dụng TSCĐ. Tuy nhiên, hiện nay vì những lý do khách quan và chủ quan, kế toán TSCĐ trong các đơn vị kế toán còn có những sai sót nhất định. Những sai sót trong kế toán TSCĐ tại các đơn vị kế toán ảnh hưởng đến việc cung cấp thông tin cho quản lý nội bộ đơn vị và việc kiểm tra, thanh tra, kiểm toán của các cơ quan chức năng. Bài viết này trình bày, phân tích về những sai sót thường gặp trong kế toán TSCĐ tại các đơn vị kế toán và giải pháp khắc phục sai sót.
Application of Iot Technology in Environmental Monitoringfor Small - Scale Vegetable-Fish Farming (Aquaponics) in Households

Dang Thi Thuy Huyen, Ngo Tri Duong, Nguyen Tung Lam, Bui Dinh Thinh

Date Received: 18-12-2023 / Date Accepted: 23-05-2024
This research aimed to apply IoT technologies in monitoring and controlling the water and air environment parameters of a small-scale aquaponics system in households. In this study, parameters of water environment (pH, DO, temperature, water level) and air environment (temperature, humidity, light) of an aquaponics system (NFT - Nutrient Film Techniquec) are monitored remotely (24/24h) through the application of Blynk on a smartphone or a computer. Test results show that the parameters displayed on the remote monitoring interface have quite small errors compared to the values measured on the sample measuring tool, fluctuating in the range of 1% ÷ 2%. When the measured parameters are outside the range of expected threshold values, the system will send a warning message to the phone. In addition, the system is also able to store the measured data in a 6 months period for researching and evaluating the operation of the aquaponics system.
Current Situation of E-Invoicing in Small and Medium-sized Enterprises: Case Study in Hai Duong Province

Tran Thi Thuong, Phan Le Trang, Nguyen Thi Hai Binh

Date Received: 15-03-2023 / Date Accepted: 20-11-2023
This study described the current e-invoice use of small and medium-sized enterprises in Hai Duong province. Research methods include descriptive statistics and the Likert scale. Research results show that 86.3% of small and medium-sized enterprises surveyed have applied e-invoicing. The core reason was the compulsory application of E-Invoice from the Ministry of Finance. However, in using E-Invoice, some errors have arisen such as (1) Error when registering to use E-Invoice and (2) Error when issuing e-invoice, issuing agency code tax. Therefore, to increase the efficiency of using e-invoices, some recommendations were proposed for small and medium-sized enterprises, organizations providing e-invoice services, and the Hai Duong Provincial Tax Department to promote the use of e-invoices.
Accounting Situation in Agricultural Cooperatives in An Giang Province

Vu Thi Hai, Phi Thi Diem Hong, Nguyen Van Phuong

Date Received: 06-07-2021 / Date Accepted: 09-12-2021
The study described the current status of accounting activities in agricultural cooperatives and identified errors and shortcomings existing in the accounting activities of those cooperatives, thereby proposed remedial solutions as "lessons" for other cooperatives inside and outside the province. The survey was conducted on 58 agricultural cooperatives in An Giang province. The research results showed that (i) the cooperatives’ accountants were mainly part-time, the rate of untrained was still high; (ii) accounting documents has not updated or applied incompletely and in accordance with the current regulations on financial report; (iii) some accounting operations were not recorded, information was omitted or some items were incorrectly presented in the financial report; (iv) the inspection and control of cooperatives was still formal and ineffective. In order to overcome these shortcomings, cooperatives and supporters need to focus on improving management capacity and strengthening training more on accounting activities, development of business and production plans, market access, knowledge and practice of financial management, internal control, and prioritization of specialized people in the cooperatives.
Development of a Handheld Spectrometer for Vegetables in Vietnam

Ngo Viet Duc, Hoang Le Tuan Anh, Tran Phuong Ha, Hoang Ngoc Lin, Le Canh Viet Cuong

Date Received: 05-08-2021 / Date Accepted: 29-10-2021
The objective of this study was to design and fabricate a handheld optical reflectance device on some common vegetables in Vietnam such as cabbage, lettuce, and bok choy. The handheld device was designed by AutoCAD 2019 software (Autodesk Inc, CA, USA). 3D modeling was performed by Sketchup 2019 (ver. 19.0.685, Trimble Inc, CA, USA). An interface designed by Matlab GUI was used to collect reflectance data from the handheld device. The collected data from the handheld device was compared with the data from a spectrometer of Ocean Optics. Results showed that the shape of the collected data from the handheld device and the spectrometer was similar. However, the collected spectral data of the handheld device were not jet adjusted and applied with pre-processing techniques such as smoothing, removing outliers and errors. Further studies on the effects of pre-processing and spectral calibration methods are needed for improving the accuracy of the handheld device. Additionally, assessments of the similarity and stability of reflectance over the wide range of vegetable leaves are required. The results of the present study provide meaningful design guidance for pesticide residue monitoring for leafy vegetables.
Simulation Results by Eta/ Dynaform Software for the Shapingofsome Details of Agricultural Machines Produced with Sheet Metal Forming Technology

Nguyen Thi Thu Trang, Pham Thanh Cuong, Tran Van Huu

Date Received: 14-09-2018 / Date Accepted: 06-12-2018
The present study used numerical simulation method by Eta/ Dynaform software as the basis for the analysis and evaluation of metal deformation process. This restrictsand overcomesthe errors that may occur during manufacturing, saving the time of moldingandfabrication details, saving materials,reducingthe price, and improvingthe quanlity of product after stamping. Based onsimulation problem on the deformation process of some typical partsin agricultural machines from sheet metal, optimal technologicalparameters for shapingwere proposed. On this basis, it is possible to apply virtual technology into production of equipment,machines and products in engineeringin general and agricultural engineering in particular.
Community Based Ecotourism in Giao Thuy District, Nam Dinh Province: Current Status and Solutions for Land Use

Doan Quang Hung, Nguyen Thanh Tra, Nguyen Ich Tan

Date Received: 12-11-2014 / Date Accepted: 11-03-2015
Community based ecotourism will contribute to ensure sustainable socio-economic development, integration and cross-cultural intersection. The research was conducted in Giao Thuy district where attractive natural scenes and charming relics are located. Surveying 400 tourists and 400 individuals engaging in tourism services showed that visitors highly appreciated historical relics and reserved natural areas of the district. The related infrastructure, hotel accommodation, food services are in well rated. However, visitors were concerned about the comfort and facilities, response to errors in service and feedback to tourists’ questions, sanitary condition, security and asset protection during visit to Giao Thuy district. In the period of 2000-2012, as the result of community based eco- tourism, the land allocated for that purpose increased to 636.24 hectares. In order to develop community based eco-tourism, the following solutions were proposed: rational tourism resource use planning, appropriate policies, increased advocation and full use of local resources.
Sorption Isotherm Curve of Freeze Dried Salmon Product

Nguyen Xuan Duy, Nguyen Anh Tuan

Date Received: 28-11-2012 / Date Accepted: 03-01-2013
Sorption isotherm curve of freeze dried (FD) product was investigated at 20oC, 30oC, and 40oC. Experimental data obtained were verified by eight mathematical models including BET, Bradley, GAB, Halsey, Henderson, Kühn, Mizrahi, and Oswin. Eight models agreed well with experimental data (R2= 0.9374-1,0000) when water activity (Aw) varied from 0.12 to 0.43. However, when Aw is extended ranging from 0.12 to 0.93, only four models named as GAB, Kühn, Halsey and Oswin still show a good agreement with the experimental data. These models can be used in predicting water absorption of FD salmon product at 20oC, 30oC, and 40oC withacorrelation coefficient (R2) ranged from 0.9776-0.9917, 0.9867-0.9991, 0.9821-0.9920 and 0.9464-0.9995, respectively. Errors between experimental and calculated data from the four models were 5.1%, 4.9%, 8.7% and 9.4%, respectively. Water monolayer value is determined at approximately 5%.

1 - 9 of 9 items

Search

Advanced filters

Search Results