Synteny of Cotton SSR Markers Genomes Paves the Way for Resistance Against Black Root Rot Disease in Cotton

Background: Black root rot disease is documented for substantial reducing cotton yield and fiber quality. The isolation of candidate resistant genes in tetraploid genome AADD cotton species (2n=4x=52) remains challenging in the absence of research of black root rot resistance on progenitor DD genome diploid cotton. In this study, by exploiting Phytozome database, a comparative map of the black root rot-resistance quantitative trait loci in DD genome was constructed.Methods: Simple sequence repeats markers associated with these three quantitative trait loci in the AA genome were used as “anchored-probes” frameworks for establishing relationships between the two cotton genomes AA and DD.Results: Our findings showed that there was conserved orders among mapped simple sequence repeats markers on AA genome and the physical map of these simple sequence repeats markers on DD genome.Conclusion: It was suggested that the syntenic loci on chromosome 2, 7 and 11 on DD genome could harbor the resistance gene against the black root rot disease. This study could serve as a fundamental step in isolating and introducing the resistance gene against black root rot into elite cotton cultivars.Keywords: Comparative mapping; Resistance gene; Phytozome; Simple sequence repeats; Quantitative trait loci    

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

The lasting effects of innovation on firm profitability: Panel evidence from a transitional economy

This study is the first to study the lasting effects of innovation on firm profitability in Vietnam. Using a unique panel dataset for the period 2005-2015, our results show that innovators achieve higher profit in comparison with non-innovating firms. The positive effects of innovation on firm profitability are observed not only in the short term but also in the longer term. The benefits of innovation for firm profitability can be seen in higher export probability, better productivity, better access to formal credit, and the ability to secure government support, but only after innovation

Coverage-Validity-Aware Algorithmic Recourse

Algorithmic recourse emerges as a prominent technique to promote the explainability, transparency and hence ethics of machine learning models. Existing algorithmic recourse approaches often assume an invariant predictive model; however, the predictive model is usually updated upon the arrival of new data. Thus, a recourse that is valid respective to the present model may become invalid for the future model. To resolve this issue, we propose a novel framework to generate a model-agnostic recourse that exhibits robustness to model shifts. Our framework first builds a coverage-validity-aware linear surrogate of the nonlinear (black-box) model; then, the recourse is generated with respect to the linear surrogate. We establish a theoretical connection between our coverage-validity-aware linear surrogate and the minimax probability machines (MPM). We then prove that by prescribing different covariance robustness, the proposed framework recovers popular regularizations for MPM, including the $\ell_2$-regularization and class-reweighting. Furthermore, we show that our surrogate pushes the approximate hyperplane intuitively, facilitating not only robust but also interpretable recourses. The numerical results demonstrate the usefulness and robustness of our framework

Effect of surface treatment of recycled concrete aggregate by cement -silica fume slurry on compressive strength of concrete

Recycled concrete aggregate (RCA) used as an alternative to natural aggregate (NA) contains weak adhered mortar. The adhered mortar adversely affects the properties of RCA, and compressive strength of concrete with RCA. Therefore, a treatment method by coating surface of RCA with cement-silica fume slurry (CSS) at concentrations of 20, 40, and 60% was done to evaluate its effects on crushing value and water absorption of RCA, and compressive strength of concrete with treated RCA. The replacements of natural coarse aggregate by RCA for concrete production were 0, 25, and 50% by volume. Compressive strength of the concrete having a constant water-to-cement ratio of 0.35 was tested at ages of 3, 7, 28, and 56 days. Results showed that crushing value and water absorption of the treated RCA were more improved when compared with those of the untreated RCA due to new products formed from cement hydration and pozzolanic reactions on its surface detected by using scanning electron microscope. The surface treatment with CSS at concentration of 60% was the most effective method when compared with that with CSS at concentrations of 20 and 40%. The higher the concentration of CSS, the higher the compressive strength of concrete with the treated RCA. The treatment of RCA led to a significant improvement of compressive strength of the concrete at later ages (i.e., at 28 and 56 days) when compared with the concrete using untreated RCA

Effect of surface treatment of recycled concrete aggregate by cement -silica fume slurry on compressive strength of concrete

Recycled concrete aggregate (RCA) used as an alternative to natural aggregate (NA) contains weak adhered mortar. The adhered mortar adversely affects the properties of RCA, and compressive strength of concrete with RCA. Therefore, a treatment method by coating surface of RCA with cement-silica fume slurry (CSS) at concentrations of 20, 40, and 60% was done to evaluate its effects on crushing value and water absorption of RCA, and compressive strength of concrete with treated RCA. The replacements of natural coarse aggregate by RCA for concrete production were 0, 25, and 50% by volume. Compressive strength of the concrete having a constant water-to-cement ratio of 0.35 was tested at ages of 3, 7, 28, and 56 days. Results showed that crushing value and water absorption of the treated RCA were more improved when compared with those of the untreated RCA due to new products formed from cement hydration and pozzolanic reactions on its surface detected by using scanning electron microscope. The surface treatment with CSS at concentration of 60% was the most effective method when compared with that with CSS at concentrations of 20 and 40%. The higher the concentration of CSS, the higher the compressive strength of concrete with the treated RCA. The treatment of RCA led to a significant improvement of compressive strength of the concrete at later ages (i.e., at 28 and 56 days) when compared with the concrete using untreated RCA