Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam

Purpose: This study is intended to show the impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam.   Theoretical framework: We using the multivariate linear regression model between the five independent variables according to five components of internal control in the framework of the COSO 2013 and the dependent variable - accounting information quality according with four attributes namely: appropriateness, reliability, consistency and comparability, completeness and ease of understanding which was presented Susanto in 2016.   Design/methodology/approach: Quantitative research methods are used through questionnaires sent to directors and chief accountants of enterprises. The sample size is 193 valid questionnaires for the period from 2021-2022. Statistical analysis tools, testing the reliability of the scale, exploratory factor analysis, and multiple linear regression are used to evaluate the impact of internal control on the quality of accounting information.   Findings: The research results have proved that all hypotheses are accepted and internal control factors have a positive impact on the usefulness of accounting information. In which, the control environment variable has the strongest impact with the coefficient β5 = 0.276, followed by the monitoring activity variable with the coefficient β5 = 0.258. The risk assessment variable has the impact level of β2 = 0.201; the information, communication and control variables have the lowest impact with the coefficients of β4 = 0.175 and β3 = 0.141, respectively.   Research, Practical & Social implications: The study has provided a basis to confirm the relationship and direction of impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Thereby, this research gives some recommendations for improving the internal control of enterprises in order to improve the quality of accounting information.   Originality/value: The findings reveal that the quality of internal control plays an important role in increasing the quality of accounting information, ensuring the safety of enterprises' assets, reducing financial fraud, and improving risk prevention

In vitro growth and content of vincristine and vinblastine of Catharanthus roseus L. hairy roots in response to precursors and elicitors

Catharanthus roseus L. is a medicinal plant that produces numerous indole terpenoid alkaloids, including vincristine and vinblastine, which are used for cancer treatment. The effect of specified precursors (L-phenylalanine, L-tyrosine) and elicitors (chitosan, methyl jasmonate) on C. roseus hairy roots (CHR) growth has been examined in order to increase the content of vincristine and vinblastine. Our results showed that CHR generated by an Agrobacterium rhizogenes strain isolated in Vietnam was capable of producing both vincristine and vinblastine when subjected to precursors, but only vinblastine when exposed to elicitors. However, both precursors and elicitors were evaluated to have an effect on increasing the accumulation of TIAs in CHR. In particular, the use of elicitors required more time to find the appropriate induction conditions, while the use of precursors gave outstanding efficiency in the treatment with 1 µM phenylalanine. The greatest yields of vincristine (51.99 µg g-1 DW) and vinblastine (699.92 µg g-1 DW) were obtained in the 7th week (with 0.306 g DW biomass). This result is the first time we might boost the levels of vincristine and vinblastine in our CHR clone generated by the Vietnam strain of A. rhizogenes

Interregional Input-Output Analysis between the Mekong Delta Region (MDR) and the Rest of Vietnam (ROV)

The Mekong Delta is an important economic area, located in the southern part of Vietnam. The Mekong Delta has many potential and opportunities for development, but also new challenges in the context of global climate change, sea level rise, as well as the consequences of blocking the river and the Mekong countries also need to increase competition in international integration. In addition to these challenges, the region also has new opportunities when implementing economic restructuring in line with the policy of restructuring the economy in new conditions, including the establishment of special economic zones as PhuQuoc Resort. Besides analysis based on modern economic theory, this paper uses the input-output framework (I/O Inter-sect oral Scope Model) updated in 2016 for two areas: by the Mekong River and the Rest of Vietnam (ROV) to find inter-regional impacts and to calculate some impact assessments of climate change. The study also analyzes some other factors related to the viewpoint of sustainable regional development in new conditions, income distribution and social security

ESG disclosure and financial performance: Empirical study of Vietnamese commercial banks

Environmental, social, and governance (ESG) disclosure becomes vital for banks to be transparent and accountable for their investments and lending decisions to shareholders, regulators, and society. The potential enhancement of shareholder value through ESG disclosure is still inconsistent. Empirical studies on the association between ESG disclosure and financial performance are mixed and limited in emerging economies. This study aims to examine whether ESG disclosure impacts the financial performance of 24 Vietnamese commercial banks in terms of return on assets (ROA), return on equity (ROE), and net interest margin (NIM). The study uses the feasible generalized least squares estimation method based on panel data from 2018 to 2022. The study employs content analysis on 12 themes related to environmental, social, and governance pillars to score policy disclosure based on the Fair Finance Guide Methodology. The results highlight the positive effects of ESG policy disclosure, individual environment disclosure (E), and individual governance disclosure (G) on bank financial performance. Notably, ESG, E, and G have the largest influence on ROE, with coefficients of 0.051, 0.036, and 0.027, respectively, at a 5% significance level. However, the study does not provide evidence of a statistically significant association between social disclosure and financial performance. These results provide empirical evidence for regulators and bank managers to shape ESG policies and practices aligning with international standards. AcknowledgmentESG disclosure score of 11 banks as primary data in this study is conducted under the project coordinated by the Fair Finance Vietnam coalition, as part of Fair Finance International

Frequency and Risk Factor of Lower-limb Deep Vein Thrombosis after Major Orthopedic Surgery in Vietnamese Patients

BACKGROUND: Deep venous thrombosis (DVT) is a prevalent complication of orthopedic surgery. According in many studies. The incidence of DVT may be up to 50% if thromboprophylaxis is not available. AIM: The objective of this study was to check the degree of disease, clinical characteristics and analyzed factors in vulnerabilities with lower-limp DVT after orthopedic surgery in a Vietnam teaching hospital. METHODS: Orthopedic patients who met criteria were recruited at our hospital between August 2017 and June 2018. Ultrasound was used to discovering lower-limp DVT in pre-surgery and 7 days after surgery in all patients. RESULTS: The incidence of DVT after orthopedic surgery was 7.2%. Patients with older age (> 60) have a risk of 2 times higher of DVT after surgery than normal people (p < 0.05). The incidence of postoperative DVT was higher in immobile individuals > 72 hours (p < 0.05). Patients with prolonged surgical time (>120 minutes) had a higher risk of postoperative DVT than non-surgical patients’ surgery (p < 0.05). CONCLUSIONS: DVT remains a common complication following orthopedic surgery. Older age, immobility status, and surgical time have been found to be risky factors for the development of postoperative lower-limp DVT in orthopedic patients

Promoting skills-based education in the 21st century: A dataset of Vietnamese secondary students

As the world has become more digitally interconnected than ever before in the 21stcentury, the next generation is required to possess various sets of new skills to succeed in their works and lives. The purpose of the article is to present a dataset of socio-demographic, in-school, out-of-school factors as well as the eight domains of 21st-century skills of Vietnamese secondary school students. A total of 1183 observations from 30 secondary schools in both rural and urban areas of Vietnam are introduced in this dataset. The linear regression analysis was also utilized as an analysis example for this dataset. The insights generated from the dataset are hoped to contribute to skills-based education and policy planning in Vietnam

A study on vegetative propagation of Huperzia serrata by cuttings in Sa Pa, Lao Cai

Huperzia serrata is a precious medicinal plant used in medicine to support and treat Alzheimer's disease. Currently, this species is in danger of extinction due to indiscriminate exploitation for commercial purposes. Furthermore, this species reproduces slowly and is difficult to cultivate artificially. The reproduction by spores of this species is very long and takes 15−20 years from the spore germination to mature plant, whereas asexual reproduction by tissue culture is also difficult. Therefore, cutting is an effective method to propagate this species on a large scale. In this study, we surveyed the factors affecting the survival rate, the rooting and the number of new leaves of the stem cuttings, including cutting length, growing substrate, and effects of growth-regulating hormones IBA (0 ppm, 500 ppm, 1000 ppm, 2000 ppm and 3000 ppm) and α-NAA (0 ppm, 10 ppm, 20 ppm, 30 ppm and 40 ppm). The experimental results showed that using cuttings of 6 cm in length treated with IBA at a concentration of 1000 ppm for 30 mins and cultured on the substrate mixture of soil, decomposed animal manure and rice husk at a ratio of 3:1:1 was the best for cuttings of H. serrata in Sa Pa. The results of this study will contribute to the conservation and development of genetic source of H. serrata in Vietnam.

Current status of fish-borne zoonotic trematode infections in Gia Vien district, Ninh Binh province, Vietnam

BACKGROUND: Ninh Binh province is known as an endemic area of fish-borne zoonotic trematode (FZT) transmission in Vietnam. A cross-sectional study was conducted in Gia Minh and Gia Thinh communes of Gia Vien district, Ninh Binh province to investigate the infections with different stages of FZT in various host species. METHODS: Faecal samples from 1,857 humans were examined for trematode eggs using the Kato-Katz method, while faecal samples from 104 dogs, 100 cats, and 100 pigs were examined using the Formalin-ethyl acetate concentration technique (FECT). A total of 483 specimens of freshwater fish, representing 9 species, were examined for metacercariae using the artificial digestion method. Three methods of cercarial detection (shedding, crushing and cutting) were applied for examination of 3,972 specimens of freshwater snails, representing 7 species. All relevant data e.g. location, sex, age group, animal species, and habitat were recorded for statistical analyses. RESULTS: Helminth eggs were found in 65.5% of the human faecal samples, including 20.5% of faecal samples containing small trematode eggs. Infection with small trematodes differed among communes, age groups and sexes. Eggs of small trematodes were found in 32.7% of faecal samples from dogs, 49.0% from cats and 13.0% from pigs. The difference in prevalences and intensities were significant among species of animals but did not differ between the two communes. All fish species were infected with FZT, with an average prevalence of 56.1% and a mean intensity of 33.245 metacercariae per gram. Prevalence and intensity in fish differed significantly among cummunes and fish groups. Six species of zoonotic trematodes were identified. Metacercariae of the small liver fluke, Clonorchis sinensis, was only found in Hemiculter leucisculus. A total of 9 specimens from two snail species, Melanoides tuberculata and Bithynia fuchsiana, were infected with trematodes and four cercarial types were detected in the study sites. CONCLUSIONS: We conclude that Gia Minh and Gia Thinh communes are continuing to be hot-spot endemic areas of FZT and other helminths infections where the habit of eating raw fish by the local people is still present

Experience in Using Mobile Laboratory for Monitoring and Diagnostics in the Socialist Republic of Vietnam

The aim was to present the experience of using mobile laboratory for monitoring and diagnostics (MLMD) during the epizootiological monitoring of the northern provinces of Vietnam. MLMD was transferred by Federal Service for Surveillance in the Sphere of Consumers Rights Protection and Human Welfare to the Socialist Republic of Vietnam as part of implementation of cooperation programs on combating infectious diseases. The use of MLMD made it possible to obtain new information on the circulation of pathogens of natural-focal infectious diseases on the territory of Vietnam. It also provided the necessary conditions for conducting research using methods of express diagnostics, bacteriological analysis, performing a full cycle of work – from the receipt of samples to the disinfection and destruction of infected material in compliance with the requirements of biological safety in the field. The effectiveness of using mobile laboratories in response to the emergencies of sanitary and epidemiological nature, both to strengthen stationary laboratory bases and to organize diagnostic studies in remote regions, has been shown. The use of MLMD for the diagnosis of COVID‑19 has been an effective component of countering the new coronavirus infection in Vietnam and significantly increased the volume of testing in the country

ИССЛЕДОВАНИЕ ВОЗМОЖНОСТИ КООРДИНАЦИИ ПРОЦЕССОВ СЪЕМКИ ПОВЕРХНОСТИ ЗЕМЛИ КОСМИЧЕСКИМИ АППАРАТАМИ VNREDSat-1 (ВЬЕТНАМ) И БКА (БЕЛАРУСЬ)

Leading companies in the field of obtaining data from Earth remote sensing from space are building Satellite constellations to increase the frequency (multiplicity) and monitor various parts of the Earth’s surface. The Satellite constellation remote sensing equipment from Airbus (France) allows daily observation of any point on the Earth’s surface with high spatial resolution, and the grouping of DigitalGlobe (USA) – with ultra-high spatial resolution. The analysis of the mutual exploitation of the national space systems of the Socialist Republic of Vietnam and the Republic of Belarus has been carried out. There have been analyzed the joint capabilities of VNREDSat-1 (Vietnam) and BKA (Belarus) Earth Observation Systems for the monitoring of natural resources, the environment and natural disasters by comparison of their space and temporal characteristics (orbit parameters and re-visit time) as well as spectral-energetic characteristics (space, spectral and radiometric resolutions). The accepted correlation of technical parameters for solving the previously mentioned tasks having into account the different phases of the mentioned satellites has been determined. The conclusions have been reinforced by the results of live experiments with archival and instant data from both EO satellites. Ведущие компании в области получения данных дистанционного зондирования Земли из космоса строят группировки космических аппаратов для увеличения периодичности (кратности) и ведения мониторинга различных участков земной поверхности. Группировка космических аппаратов дистанционного зондирования компании Airbus (Франция) позволяет ежедневно наблюдать любую точку поверхности Земли с высоким пространственным разрешением, а группировка компании DigitalGlobe (США) – со сверхвысоким пространственным разрешением. Наряду с этим запускается большое количество аппаратов дистанционного зондирования Земли в рамках национальных космических программ стран. Группировки космических аппаратов в таких странах незначительные. Проведен анализ перспектив совместного использования национальных космических систем Социалистической Республики Вьетнам и Республики Беларусь. Путем сопоставления пространственно-временных (орбитальные характеристики, цикличность орбит) и спектрально-энергетических (пространственное, спектральное и радиометрическое разрешение) характеристик функционирующих в настоящее время космических аппаратов дистанционного зондирования Земли VNREDSat-1 (Вьетнам) и БКА (Беларусь) проанализированы возможности их совместного использования для мониторинга природных ресурсов, окружающей среды и стихийных бедствий. Выявлена приемлемая для решения перечисленных задач степень корреляции технических параметров с учетом различных фаз данных космических аппаратов. Выводы подкреплены результатами натурных экспериментов с использованием архивных и оперативных данных дистанционного зондирования Земли, получаемых национальными космическими аппаратами