Student Satisfaction with Quality of Accounting and Auditing Education: The Case of Vietnam

This research is conducted to examine and evaluate determinants influencing the level of student satisfaction in the quality of auditing and accounting training at Vietnamese universities. Data were collected from 213 students of accounting and auditing field in three universities of National Economics University, University of Commerce and Academy of Finance. Exploratory factor analysis (EFA) and linear regression models were employed to determine the determinants influencing student satisfaction about quality of accounting and auditing. The findings show that the strongest impact on student satisfaction was the ability to serve; then training program; infrastructure component, and the last of teaching team. Based on the results, some recommendations are proposed for improving the satisfaction levels of students of accounting and auditing. Keywords: Quality of service; Quality of training; Satisfactio

Synthesis and Photocatalytic Activity for Toluene Removal of CDs/TiO2 - Zeolite Y

Hydrothermally synthesized carbon nanodots (CDs) were impregnated on TiO2. The product (CDs/TiO2) was mechanically mixed with zeolite Y for application in toluene photocatalytic oxidation reaction under UV radiation. Material properties of the samples were investigated by different methods. Toluene vapor was chosen as a typical volatile organic compound to investigate the performance of CDs/TiO2 – zeolite Y photocatalyst when these technological parameters were changed: toluene concentration, gas flow rate, humidity and UV light intensity. In each reaction, only one parameter was changed and the remaining conditions were fixed. The toluene concentrations at the beginning and the end of each reaction were analyzed with the use of gas chromatography (GC). The results of different reaction conditions show the trends for toluene treatment of the CDs/TiO2 – zeolite Y catalyst, thereby providing specific explanations for these trends. The experiments also show that toluene removal is highest when the toluene concentration in the inlet gas is 314 ppmv, the flow rate is 3 L/h, the humidity is 60%, and the catalyst (CDs/TiO2 – zeolite Y composite with 70% zeolite in weight) is illuminated by 4 UV lamps. Copyright © 2022 by Authors, Published by BCREC Group. This is an open access article under the CC BY-SA License (https://creativecommons.org/licenses/by-sa/4.0).

Antibacterial Nanocomposites Based on Fe 3

For the vulcanized natural rubber (NR), incorporation of silver nanoparticles (AgNPs) into the NR matrix did not exhibit the bactericidal property against Escherichia coli (E. coli). However, incorporation of AgNPs into polyethylene (PE) matrix showed good antibacterial activities to both Gram-negative and Gram-positive bacteria. In the present work, NR/PE (85/15) blends have been prepared by melt blending with presence of compatibilizer in an internal mixer. To possess antibacterial property, AgNPs (5–10 nm) or Fe3O4–Ag hybrid nanoparticles (FAgNPs, 8 nm/16 nm) were added into PE matrix before its blending with NR component. The tensile test indicated that the presence of compatibilizer in NR/PE blend significantly enhanced the tensile strength and elongation at break (up to 35% and 38% increases, resp.). The antibacterial activity test was performed by monitoring of the bacterial lag-log growth phases with the presence of nanocomposites in the E. coli cell culture reactor. The antibacterial test showed that the presence of FAgNPs in NR/PE blend had a better antibacterial activity than that obtained with the lone AgNPs. Two similar reasons were proposed: (i) the faster Ag+ release rate from the Fe3O4–Ag hybrid nanoparticles due to the electron transfer from AgNP to Fe3O4 nanoparticle and (ii) the fact that the ionization of AgNPs in hybrid nanostructure might be accelerated by Fe3+ ions

The Association Between Ambient Temperatures and Hospital Admissions Due to Respiratory Diseases in the Capital City of Vietnam

This study aimed to examine the short-term effects of ambient temperature on hospital admissions due to respiratory diseases among Hanoi residents. We collected 34,653 hospital admissions for 365 days (November 1, 2017, to November 31, 2018) from two hospitals in Hanoi. A quasi-Poisson regression model with time series analysis was used to explore the temperature-health outcome relationship's overall pattern. The non-linear curve indicated the temperatures with the lowest risk range from 22 degrees (Celcius) to 25 degrees (Celcius). On average, cold temperatures showed a higher risk than hot temperatures across all genders and age groups. Hospital admissions risk was highest at 13 degrees (Celcius) (RR = 1.39; 95% CI = 1.26–1.54) for cold effects and at 33 degrees (Celcius) (RR = 1.21, 95% CI = 1.04–1.39) for the hot effects. Temporal pattern analysis showed that the most effect on respiratory diseases occurred at a lag of 0 days for hot effect and at a lag of 1 day for cold effect. The risk of changing temperature among women and people over 5 years old was higher than other groups. Our results suggest that the risk of respiratory admissions was greatest when the temperature was low. Public health prevention programs should be enhanced to improve public awareness about the health risks of temperature changes, especially respiratory diseases risked by low temperatures

Potential application of rhizobacteria isolated from the Central Highland of Vietnam as an effective biocontrol agent of robusta coffee nematodes and as a bio-fertilizer

[[abstract]]Robusta coffee is a major commercial crop in the Central Highland of Vietnam with high economic and export value. However, this crop is adversely affected by various pathogens, particularly nematodes. This study aimed to screen active anti-nematode rhizobacterial strains for sustainable coffee production. Among more than 200 isolates, the isolate TUN03 demonstrated efficient biocontrol with nearly 100% mortality of J2 coffee nematodes Meloidogyne spp. and 84% inhibition of nematode egg hatching. This active strain was identified as Pseudomonas aeruginosa TUN03 based on its 16S rRNA gene sequence and phylogenetic analysis. In greenhouse tests, the strain TUN03 significantly reduced the coffee nematode population in the rhizome-soil with an 83.23% inhibition rate and showed plant growth-promoting effects. Notably, this is the first report of the nematicidal effect of P. aeruginosa against coffee nematodes. This potent strain further showed an antifungal effect against various crop-pathogenic fungi and was found to be the most effective against Fusarium solani F04 (isolated from coffee roots) with a 70.51% inhibition rate. In addition, high-performance liquid chromatography analysis revealed that this bacterial strain also secretes plant growth regulators including indole acetic acid (IAA), gibberellic acid (GA3), kinetin, and zeatin in significant amounts of 100, 2700, 37, and 9.5 µg/mL, respectively. The data from this study suggest that P. aeruginosa TUN03 may be a potential biocontrol agent and biofertilizer for the sustainable production of Robusta coffee and other crops.[[sponsorship]]科技部[[notice]]補正完

Evaluation of EBNA-1 (epstein-barr virus nuclear antigen-1) gene prevalence in nasopharyngeal carcinoma in Vietnamese patients

This study examined the presence of Epstein-Barr virus (EBV) in nasopharyngeal carcinoma (NPC) based on the detection of EBNA-1 (Epstein-Barr virus nuclear antigen-1) by Polymerase Chain Reaction (PCR), in Vietnamese population. Firstly, we systematically analyzed the mean of percentage weighted of the presence of EBNA-1 in previous relevant studies. Experimentally, 31 nasopharyngeal cancer biopsies and 20 healthy samples were enrolled in current to evaluate the frequency of candidate genes. As the results, the frequency of EBNA-1 was 77.42%, whereas, none of any cases of healthy samples were found to positive to target gene. The p value < 0.05 (p = 0.0001) showed that it was significant correlation between the presence of this candidate gene and nasopharyngeal cancer. Moreover, a high odds ratio (OR) and relative risk (RR) of candidate gene, (OR = 68.16, RR = 2.41) were calculated. Therefore, the detection of EBNA-1, which performed by PCR, could serve as a good supplement to early diagnosis and prognosis of NPC in Vietnamese population

Genetic diversity and cross-species transmission of kobuviruses in Vietnam.

Cross-species transmission of viruses poses a sustained threat to public health. Due to increased contact between humans and other animal species the possibility exists for cross-species transmissions and ensuing disease outbreaks. By using conventional PCR amplification and next generation sequencing, we obtained 130 partial or full genome kobuvirus sequences from humans in a sentinel cohort in Vietnam and various mammalian hosts including bats, rodents, pigs, cats, and civets. The evolution of kobuviruses in different hosts was analysed using Bayesian phylogenetic methods. We estimated and compared time of origin of kobuviruses in different host orders; we also examined the cross-species transmission of kobuviruses within the same host order and between different host orders. Our data provide new knowledge of rodent and bat kobuviruses, which are most closely related to human kobuviruses. The novel bat kobuviruses isolated from bat roosts in Southern Vietnam were genetically distinct from previously described bat kobuviruses, but closely related to kobuviruses found in rodents. We additionally found evidence of frequent cross-species transmissions of kobuviruses within rodents. Overall, our phylogenetic analyses reveal multiple cross-species transmissions both within and among mammalian species, which increases our understanding of kobuviruses genetic diversity and the complexity of their evolutionary history

Detection and Characterization of Homologues of Human Hepatitis Viruses and Pegiviruses in Rodents and Bats in Vietnam.

Rodents and bats are now widely recognised as important sources of zoonotic virus infections in other mammals, including humans. Numerous surveys have expanded our knowledge of diverse viruses in a range of rodent and bat species, including their origins, evolution, and range of hosts. In this study of pegivirus and human hepatitis-related viruses, liver and serum samples from Vietnamese rodents and bats were examined by PCR and sequencing. Nucleic acids homologous to human hepatitis B, C, E viruses were detected in liver samples of 2 (1.3%) of 157 bats, 38 (8.1%), and 14 (3%) of 470 rodents, respectively. Hepacivirus-like viruses were frequently detected (42.7%) in the bamboo rat, Rhizomys pruinosus, while pegivirus RNA was only evident in 2 (0.3%) of 638 rodent serum samples. Complete or near-complete genome sequences of HBV, HEV and pegivirus homologues closely resembled those previously reported from rodents and bats. However, complete coding region sequences of the rodent hepacivirus-like viruses substantially diverged from all of the currently classified variants and potentially represent a new species in the Hepacivirus genus. Of the viruses identified, their routes of transmission and potential to establish zoonoses remain to be determined

CSA: Thực hành nông nghiệp thông minh với khí hậu ở Việt Nam

During the last five years, Vietnam has been one of the countries most affected by climate change. Severe typhoons, flooding, cold spells, salinity intrusion, and drought have affected agriculture production across the country, from upland to lowland regions. Fortunately for Vietnam, continuous work in developing climate-smart agriculture has been occurring in research organizations and among innovative farmers and entrepreneurs. Application of various CSA practices and technologies to adapt to the impact of climate change in agriculture production have been expanding. However, there is a need to accelerate the scaling process of these practices and technologies in order to ensure growth of agriculture production and food security, increase income of farmers, make farming climate resilient, and contribute to global climate change mitigation. This book aims to provide basic information to researchers, managers, and technicians and extentionists at different levels on what CSA practices and technologies can be up scaled in different locations in Vietnam