Topological Lifshitz phase transition in effective model of QCD with chiral symmetry non-restoration

The topological Lifshitz phase transition is studied systematically within an effective model of QCD, in which the chiral symmetry, broken at zero temperature, is not restored at high temperature and/or baryon chemical potential. It is found that during phase transition the quark system undergoes a first-order transition from low density fully-gapped state to high density state with Fermi sphere which is protected by momentum-space topology. The Lifshitz phase diagram in the plane of temperature and baryon chemical potential is established. The critical behaviors of various equations of state are determined.Comment: 8 pages, 10 figure

Factors Effect on Corporate Cash Holdings of the Energy Enterprises Listed on Vietnam's Stock Market

This study examines the factors effect on corporate cash holdings of the energy enterprises listed on Vietnam's stock market. Our data set includes 28 energy companies on Vietnam stock markets (HNX and HOSE) in the period from 2010 to 2016, with a total of 196 firm-year observations being collected. We used GMM estimator to test our hypotheses. The results show a negative association between leverage, return on assets, operating cash flow and corporate cash holdings while a tangible asset has a positive relationship. Keywords: corporate cash holdings, energy enterprises, Vietnam. JEL Classifications: G33 G3

Investigating income smoothing: Empirical evidence from Vietnam's listed companies

Income smoothing is a dimension of the accounts manipulation theme that has been attracting great attention in the accounting literature. A goal of manipulation is widely ascribed to managers who wants income smoothing. The author has tried to investigate income smoothing at listed companies on the Stock Exchange. For this purpose, we chose a stratified random sample of 285 companies from formula listed companies on Vietnam Stock Exchange. We carried the mechanism for smooth and non-smoothing companies Eckel model (coefficient of variation of the distribution of profits to sales). We have compared 111 smoothing companies and 174 non-smoothing companies. The study results suggest that the Eckel index is suitable for the Vietnam stock market and shows a slight increase compared to the previous research

The Relationship between Real Earnings Management and Firm Performance: The Case of Energy Firms in Vietnam

This investigation analyses the influence of real activities earnings management on firm performance of the energy listed firms on Vietnam's stock market. Our data collection constitutes 29 energy companies on Vietnam stock markets (HNX and HOSE) in the period from 2010 to 2016. We used regression analysis in accordance with panel data, namely fixed effects model and random effects model. The results determine that real activity earnings management positively impacts on firm performance. This implies that increasing current sales activities will have a positive impact on current earnings. However, this may be pernicious to the company in the future. There is a positive association between firm size, cash from operating activities, growth opportunities and firm performance while firm leverage and tangible asset have a negative association. Research results are significant for regulators and investors in emerging markets. Keywords: real earnings management, firm performance, energy firms, Vietnam. JEL Classifications: M41; G32 DOI: https://doi.org/10.32479/ijeep.746

Perceived Audit Quality, Earnings Management and Cost of Debt Capital: Evidence from the Energy Listed Firms on Vietnam's Stock Market

This study examines the impact of perceived audit quality and accrual-based earnings management on cost of debt capital of the energy listed firms on Vietnam's stock market. Our data set includes 29 energy companies on Vietnam stock markets (HNX and HOSE) in the period from 2010 to 2016. We used FEM and REM estimator to test our hypotheses. The results confirm that there is no significant statistical association between accrual-based earnings management and cost of debt. There is a negative association between audit quality, firm size, return on assets and cost of debt while firm leverage and the tangible asset has a positive association. Moreover, global financial crisis has no statistically significant influence on the cost of debt capital. The research results have implications for regulators and investors about the stability of the economy in emerging markets. Keywords: cost of debt, earnings management, audit quality, energy enterprises, Vietnam. JEL Classifications: M42; G32 DOI: https://doi.org/10.32479/ijeep.699

Reduced Need of Infiltration Anesthesia Accompanied With Other Positive Outcomes in Diode Laser Application for Frenectomy in Children

Introduction: The abnormal maxillary labial frenum is common in children during the primary or mixed dentition stage. A conventional surgery for this abnormality usually requires infiltration anesthesia which leads to fear in children and consequent noncooperation during the surgery. The aim of present study was to evaluate the reduction in the need of infiltration anesthesia, intraoperative bleeding control and postoperative pain and wound healing in children when using the diode laser for abnormal labial frenum in the maxilla.Methods: The present study was carried out among 30 children attending the Hanoi Medical University, Vietnam. A Diode Laser with 810 nm wavelength and power of 0.8 W was used for frenectomy.Results: The proportion of procedures without any need of infiltration anesthesia was 70%, while 93.34% of children demonstrated positive and very positive behavior. Proportion of indolence on the first day after surgery was 83.3%. While 83.3% of children did not take any analgesics, not a single child complained of any pain 3 days after surgery.Conclusion: Our results indicated that the use of diode laser showed several benefits in maxillary labial frenectomy in children. These included reducing the need of infiltration anesthesia, increasing the children’s cooperation as well as decreasing the postoperative pain

How artificial intelligence changes the future of accounting industry

Purpose: The main theme of the study relates to the assessment of the impact of artificial intelligence on accounting professionals, especially the upcoming generation of an accountant. The study aims to assess the effects of the introduction of AI-based systems in the field of accounting and answer the question of how it has changed the world of accounting professionals and to forward relevant suggestions to policymakers. Design/Approach/Methodology: The study consists of the results of qualitative document analysis on the topic of artificial intelligence in the accounting industry. Findings: The research concludes that the serious concerns amongst the practicing accountant in the present-day world can be replaced by an Artificial Intelligence-based automated system. To avoid this fate, the accountants need not only to adapt to the use of information technology but also need to adapt to the ever-changing business environment. Practical Implication: It has been recommended that to enhance the performance and effectiveness of accounting functions the accountants and accounting firms should keep abreast of continuous improvements in artificial intelligence in their field, which will eventually lead to a reduction in accounting costs to the firm along with adding value to the accounting industry by shifting the focus of accountants to data-driven and analytics-based decision from existing monotonous tasks. Originality/Value: The study is original and it adds to scholarly debate on how the technology revolution changes the future of the accounting industry.peer-reviewe

Establishing calculation method for chemical composition of primitive magma in the Cenozoic in South Central coast region and the adjacent continental shelf of Vietnam

The calculations which determine the chemical composition of the primitive magma are simple but they show changes in the temperature and pressure states of the magma source. The method is based on the addition of the chemical composition of the Olivine to the major element composition of the eruptive rocks which follows the formula: Ci = Ci-1+ 0.1 * Ci-1Ol. In accordance with the characteristics of the study area, we have made new additions to the calculation method. The calculation results are highly accurate when tested and compared with the chemical composition of the eruptive rocks. The chemical composition of the primitive magma solution is used to calculate the temperature and pressure states in the magma source. The results show that there is a difference in temperature and pressure in the source at different tectonic positions in the study area. Accordingly, the South Central coast region and the adjacent continental shelf are divided into two main types of eruptions. The first type of volcanic eruptions occurs at locations where major faults intersect and they are located north of the study area. The second type of volcanic eruptions in the form of a single volcano is located to the south of the study area and the southeastern continental shelf, and occurs in intracontinental extension structure

Isolation and characterization of Rhizobium spp. and Bradyrhizobium spp. from legume nodules

Rhizobia topic has been re-focused in recent years because of new findings on their traits not only as nitrogen-fixing bacteria but also as plant growth-promoting rhizobacteria. When combing rhizobial strains with novel biological carriers (e.g., biochar) for inoculant production, it brings great potential for improving soil health in long-term. Appreciating this trend, this study is designed to isolate and characterize local rhizobial strains from legume fields using the conventional method with some modifications to increase efficiency in rhizobial identification. As a result, 17 rhizobial strains were isolated and classified biochemically that genetic identification outcome confirmed 10 strains belong to 07 different Rhizobium species as R. mayense, R. paknamense, R. pusense, R. miluonense, R. tropici, R. phaseoli, and R. multihospitium while the rest belong to 06 various Bradyrhizobium species as B. elkanii, B. centrosematis, B. guangxiense, B. liaoningense, B. yuanmingense, and B. arachidis. Thermal and saline tolerant tests together with seed germination tests also performed on these rhizobial strains to gain data on their responses to abiotic stresses. By comparing rice and mung bean GI values, we can assess the effectiveness of each rhizobial strains to help seeds at their early germination

A Multi-Center Randomised Controlled Trial of Gatifloxacin versus Azithromycin for the Treatment of Uncomplicated Typhoid Fever in Children and Adults in Vietnam

BACKGROUND: Drug resistant typhoid fever is a major clinical problem globally. Many of the first line antibiotics, including the older generation fluoroquinolones, ciprofloxacin and ofloxacin, are failing. OBJECTIVES: We performed a randomised controlled trial to compare the efficacy and safety of gatifloxacin (10 mg/kg/day) versus azithromycin (20 mg/kg/day) as a once daily oral dose for 7 days for the treatment of uncomplicated typhoid fever in children and adults in Vietnam. METHODS: An open-label multi-centre randomised trial with pre-specified per protocol analysis and intention to treat analysis was conducted. The primary outcome was fever clearance time, the secondary outcome was overall treatment failure (clinical or microbiological failure, development of typhoid fever-related complications, relapse or faecal carriage of S. typhi). PRINCIPAL FINDINGS: We enrolled 358 children and adults with suspected typhoid fever. There was no death in the study. 287 patients had blood culture confirmed typhoid fever, 145 patients received gatifloxacin and 142 patients received azithromycin. The median FCT was 106 hours in both treatment arms (95% Confidence Interval [CI]; 94-118 hours for gatifloxacin versus 88-112 hours for azithromycin), (logrank test p = 0.984, HR [95% CI] = 1.0 [0.80-1.26]). Overall treatment failure occurred in 13/145 (9%) patients in the gatifloxacin group and 13/140 (9.3%) patients in the azithromycin group, (logrank test p = 0.854, HR [95% CI] = 0.93 [0.43-2.0]). 96% (254/263) of the Salmonella enterica serovar Typhi isolates were resistant to nalidixic acid and 58% (153/263) were multidrug resistant. CONCLUSIONS: Both antibiotics showed an excellent efficacy and safety profile. Both gatifloxacin and azithromycin can be recommended for the treatment of typhoid fever particularly in regions with high rates of multidrug and nalidixic acid resistance. The cost of a 7-day treatment course of gatifloxacin is approximately one third of the cost of azithromycin in Vietnam. TRIAL REGISTRATION: Controlled-Trials.com ISRCTN67946944