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The influence of traditional cultural factors on the professional ethics in accounting and auditing in Vietnam

Hung Dinh The, Tien Dinh Thuy

Annals of Computer Science and Information Systems

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2022

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Vol. 34

119--129

EN

In many countries, especially Asian countries, the influence of traditional cultural factors on professional ethics is clearly shown, especially in the accounting and auditing industry. This relationship has been present in previous studies with different spaces and times. This paper aims to reaffirm the influence of traditional cultural factors on the professional ethics in accounting and auditing in Vietnam. This study surveyed enterprises operatingwithin Hanoi from October 2021 to January 2022. The study analyzed the degree of influence of these factors on the professional ethics in accounting and auditing in the enterprise and from that some solutions were proposed to improve the problem of professional ethics in accounting and auditing.

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Evaluating main parameters effects of near-field earthquakes on the behavior of concrete structures with moment frame system

Jouneghani Kourosh Talebi, Hosseini Mahmood, Rohanimanesh Mohammad Sadegh, Dehkordi Morteza Raissi

Advances in Science and Technology. Research Journal

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2018

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Vol. 12, no 3

10--23

EN

Amplitude and frequency content are two important features of earthquakes that are different for near and far-fault earthquakes and in most of the standards, the effects of near-field earthquakes in loading are not considered. Therefore, study and comparison of these effects on structures is necessary. In this paper, structural operation against near and far fault earthquakes for two near sites and two far sites is investigated. For this purpose and in order to achieve an operation point of a structural model with six staircases with a mean lateral bending frame resistant system seismic hazard information is analyzed with regards to special plan spectrums of 2 different sites using near and far faults. An evaluation of the effects due to near and far fault earthquakes based on the Iran’s standard 2800 ranges on operation point and the comparison of operation effects of near and far fault spectrums with Iran’s standard are results of this research work. After the presentation of results obtained from time history analyses, some suggestions are proposed for design correction based on the regulations in near -field earthquakes.

3

Evaluating main parameters effects of near-field earthquakes on the behavior of concrete structures with moment frame system

Jouneghani K. T., Hosseini M., Rohanimanesh M. S., Dehkordi M. R.

Advances in Science and Technology. Research Journal

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2017

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Vol. 11, no 3

10--23

EN

Amplitude and frequency content are two important features of earthquakes that are different for near and far-fault earthquakes and in most of the standards, the effects of near-field earthquakes in loading are not considered. Therefore, study and comparison of these effects on structures is necessary. In this paper, structural operation against near and far fault earthquakes for two near sites and two far sites is investigated. For this purpose and in order to achieve an operation point of a structural model with six staircases with a mean lateral bending frame resistant system seismic hazard information is analyzed with regards to special plan spectrums of 2 different sites using near and far faults. An evaluation of the effects due to near and far fault earthquakes based on the Iran’s standard 2800 ranges on operation point and the comparison of operation effects of near and far fault spectrums with Iran’s standard are results of this research work. After the presentation of results obtained from time history analyses, some suggestions are proposed for design correction based on the regulations in near -field earthquakes. Keywords: Near-field earthquakes, moment frames, affect, behavior, Accelerogram compatibility with structural mechanism spectrum.