Accounting conservatism and banking expertise on board of directors

Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual directors on the board. We find that accounting conservatism is negatively affected by banking expertise on the board. Also, the results indicate that banking expertise on the board has a more pronounced impact on accounting conservatism when firms have high bankruptcy risk and when firms have high financial leverage. The evidence has some implications for boards of directors

Carbon Footprint Calculator Customized for Rice Products: Concept and Characterization of Rice Value Chains in Southeast Asia

In this study, we developed user-friendly software (CF-Rice) for calculating the carbon footprints (CF) of rice products. The approach follows the principles of Life Cycle Assessment while incorporating more flexibility for activities specific to rice production. The graphical user interface provides empirical emission and conversion factors obtained from the literature and from primary research studies of rice value chains. CF-Rice also allows the entering of new values for specific processes or practices. Data outputs distinguish among the contributions of individual stages of the value chain as well as different greenhouse gases (GHG), namely, CH$_{4}$, N$_{2}$O and CO$_{2}$. The new tool was then applied to a scenario assessment of rice production in the regional context of Southeast Asia. The CF baseline of a typical rice value chain in the region accounted for a value of around 2300 g CO$_{2}$e/kg$_{Prod}$. The CF can be reduced by about 27.4% through water-saving practices alone and can further be reduced up to 37.3% through interventions that increase product recovery rates and, thus, reduce food losses. In contrast, straw incorporation into the soil increased the CF by 26.0%. The tool is well suited for impact assessments of advanced practices and technologies of rice value chains

A case of hepatic cyst-induced internal jugular venous thrombosis

• Echocardiography can demonstrate hepatic cyst–induced right atrial compression. • Hepatic cyst–induced blood flow stasis can cause internal jugular venous thrombus. • Laparoscopic deroofing of hepatic cysts is a safe and effective treatment

Appropriate Antibiotic Use and Associated Factors in Vietnamese Outpatients

Background: Inappropriate antibiotic use among outpatients is recognized as the primary driver of antibiotic resistance. A proper understanding of appropriate antibiotic usage and associated factors helps to determine and limit inappropriateness. We aimed to identify the rate of appropriate use of antibiotics and identify factors associated with the inappropriate prescriptions. Methods: We conducted a cross-sectional descriptive study in outpatient antibiotic use at a hospital in Can Tho City, Vietnam, from August 1, 2019, to January 31, 2020. Data were extracted from all outpatient prescriptions at the Medical Examination Department and analyzed by SPSS 18 and Chi-squared tests, with 95% confidence intervals. The rationale for antibiotic use was evaluated through antibiotic selection, dose, dosing frequency, dosing time, interactions between antibiotics and other drugs, and general appropriate usage. Results: A total of 420 prescriptions were 51.7% for females, 61.7% with health insurance, and 44.0% for patients with one comorbid condition. The general appropriate antibiotic usage rate was 86.7%. Prescriptions showed that 11.0% and 9.5% had a higher dosing frequency and dose than recommended, respectively; 10.2% had an inappropriate dosing time; 3.1% had drug interactions; and only 1.7% had been prescribed inappropriate antibiotics. The risk of inappropriate antibiotic use increased in patients with comorbidities and antibiotic treatment lasting >7 days (p < 0.05). Conclusions: The study indicated a need for more consideration when prescribing antibiotics to patients with comorbidities or using more than 7 days of treatment

Readiness of Digital Transformation in Vietnamese Universities

The impact of the Covid-19 pandemic on Viet Nam higher education has both highlighted and accelerated the digital transformation agenda at universities. National level policy has also shaped and driven forward the digital transformation agenda. Positive and rapid progress has been made to date. Some universities were actively engaged in this process prior to Covid-19 through the transformation of institutional processes and systems, engaging in a range of collaborative partnerships focused on digital transformation nationally, regionally and internationally and providing a range of support for students and staff. However, a range of challenges remain both nationally and in particular for those institutions that have only recently embarked on digital transformation. The report presents a snapshot of the current state, and potential, of digital transformation in Viet Nam higher education and current collaboration with UK universities to support the digital transformation agenda. A holistic approach to address national issues accompanied by increased support to ensure that all HEIs, and their staff and students, are actively involved and supported appropriately in this process is key. Ensuring that support is equitably distributed is also key to ensure that all universities are able to effectively embark on their own digital transformation journey and participate in a range of collaborations. This report makes a series of recommendations and also suggests a series of recommendations for collaboration to support different types of activity between UK and Viet Nam universities