Description:
The objective of the research project is to contribute to the understanding of the auditing profession in Vietnam. In particular, it provides information on the challenges facing auditors in an emerging economy where economic transformation is in progress and where auditing, as a profession, is under development. Auditors operate in an environment of conflicting priorities where they must maintain independence and objectivity in discharging their responsibilities to stakeholders and society. In Vietnam, the audit profession only came into existence in 1986 when the country embarked on its new economic model. Whilst studies have been conducted on the status of current accounting practice in Vietnam, studies regarding the audit profession have been limited. In this research project an examination of the issues affecting audit quality in Vietnam are investigated and suggestions for changes to address the deficiencies are made. In particular, the project focuses on the relevance and appropriateness of the education of auditors. A national survey of accountants, auditors and accounting academics in Vietnam was undertaken. The survey results indicate that in Vietnam there are deficiencies in audit practices over and above those commonly observed in other countries. These deficiencies are the result of the unique history of Vietnam, the current stage of economic development and the education system for auditors. From an auditing perspective, the slow adaptation of the education system to the new economic environment is having negative effects on accounting graduates and their employment prospects. Although inadequate training was identified as the single most important factor affecting audit quality, the ineffective enforcement regime was also a contributing factor. This research project indicates that there is a need for an overhaul of the current education system in Vietnam and for universities to develop an accounting and auditing curriculum that meets the needs of employers while complying with government’s education objectives and international standards of auditing and accounting.
Description:
The objective of the research project is to contribute to the understanding of the auditing profession in Vietnam. In particular, it provides information on the challenges facing auditors in an emerging economy where economic transformation is in progress and where auditing, as a profession, is under development. Auditors operate in an environment of conflicting priorities where they must maintain independence and objectivity in discharging their responsibilities to stakeholders and society. In Vietnam, the audit profession only came into existence in 1986 when the country embarked on its new economic model. Whilst studies have been conducted on the status of current accounting practice in Vietnam, studies regarding the audit profession have been limited. In this research project an examination of the issues affecting audit quality in Vietnam are investigated and suggestions for changes to address the deficiencies are made. In particular, the project focuses on the relevance and appropriateness of the education of auditors. A national survey of accountants, auditors and accounting academics in Vietnam was undertaken. The survey results indicate that in Vietnam there are deficiencies in audit practices over and above those commonly observed in other countries. These deficiencies are the result of the unique history of Vietnam, the current stage of economic development and the education system for auditors. From an auditing perspective, the slow adaptation of the education system to the new economic environment is having negative effects on accounting graduates and their employment prospects. Although inadequate training was identified as the single most important factor affecting audit quality, the ineffective enforcement regime was also a contributing factor. This research project indicates that there is a need for an overhaul of the current education system in Vietnam and for universities to develop an accounting and auditing curriculum that meets the needs of employers while complying with government’s education objectives and international standards of auditing and accounting.
Description:
Physicochemical characteristics of three type biodiesel feedstock and diesel engine parameters fuelled with graphene oxide (GO) nanoparticles addition in diesel/biodiesel blends have been investigated. Three types of oilseeds, namely Evening primrose (Oenothera lamarckiana), the fruit of Tree of heaven (Ailanthus altissima) and Camelina (Camelina sativa), were selected as suitable resources for Iran. The result showed that the Tree of heaven contains 38% oil which is higher than the Evening primrose (26%) and Camelina (29%). Physicochemical properties of the oils showed that the viscosity of the Camelina oilseeds was less than the Tree of heaven oilseeds and Evening primrose oilseeds. Therefore, in terms of viscosity, the Camelina oilseeds is preferable. Experimental results showed that the biodiesel from all three types of oilseeds are consistent with the ASTM biodiesel standards. However, Camelina biodiesel has better physicochemical properties than another feedstock. Therefore, biodiesel of Camelina oil can be an appropriate alternative to diesel fuels in Iran. Performance and emission parameters of diesel engine fuelled with graphene oxide (GO) nanoparticles addition in three biodiesel resources compared with diesel. A reduction in UHCs, CO, and BSFC with a penalty of increased NOx emissions was realized with all graphene oxide (GO) nanoparticles addition in diesel/biodiesel blends. Also, with Camelina biodiesel, the power increased.
Description:
Blockchain technologies recently emerging for eHealth, can facilitate a secure, decentral- ized and patient-driven, record management system. However, Blockchain technologies cannot accommodate the storage of data generated from IoT devices in remote patient management (RPM) settings as this application requires a fast consensus mechanism, care- ful management of keys and enhanced protocols for privacy. In this paper, we propose a Blockchain leveraged decentralized eHealth architecture which comprises three layers: (1) The Sensing layer –Body Area Sensor Networks include medical sensors typically on or in a patient body transmitting data to a smartphone. (2) The NEAR processing layer –Edge Networks consist of devices at one hop from data sensing IoT devices. (3) The FAR pro- cessing layer –Core Networks comprise Cloud or other high computing servers). A Patient Agent (PA) software replicated on the three layers processes medical data to ensure reli- able, secure and private communication. The PA executes a lightweight Blockchain consen- sus mechanism and utilizes a Blockchain leveraged task-offloading algorithm to ensure pa- tient’s privacy while outsourcing tasks. Performance analysis of the decentralized eHealth architecture has been conducted to demonstrate the feasibility of the system in the pro- cessing and storage of RPM data.
Description:
Blockchain technologies recently emerging for eHealth, can facilitate a secure, decentral- ized and patient-driven, record management system. However, Blockchain technologies cannot accommodate the storage of data generated from IoT devices in remote patient management (RPM) settings as this application requires a fast consensus mechanism, care- ful management of keys and enhanced protocols for privacy. In this paper, we propose a Blockchain leveraged decentralized eHealth architecture which comprises three layers: (1) The Sensing layer –Body Area Sensor Networks include medical sensors typically on or in a patient body transmitting data to a smartphone. (2) The NEAR processing layer –Edge Networks consist of devices at one hop from data sensing IoT devices. (3) The FAR pro- cessing layer –Core Networks comprise Cloud or other high computing servers). A Patient Agent (PA) software replicated on the three layers processes medical data to ensure reli- able, secure and private communication. The PA executes a lightweight Blockchain consen- sus mechanism and utilizes a Blockchain leveraged task-offloading algorithm to ensure pa- tient’s privacy while outsourcing tasks. Performance analysis of the decentralized eHealth architecture has been conducted to demonstrate the feasibility of the system in the pro- cessing and storage of RPM data.