Corporate tax & Corporate Social Responsibility, A Smear Connection

The enhanced inspiration for Corporate Social Responsibility (CSR) strategy as a contemporary approach of doing business has triggered a new literature in corporate strategy and governance study. However, this desired strategy has drive business into image of good corporate citizens, a different direction in which taxation strategy is one of the efficient tools to maximise company and shareholder profits, regardless others related stakeholders. However, the channels through which businesses, especially global organisations view taxation and CSR strategy in speaking of corporate strategy in one piece, have not been well explained, both theoretically and empirically. Based on a solid theoretical framework, this paper uses a sample of FTSE 100 listed companies to explore new insights into the relationship between CSR and corporate tax strategy

Updated molecular phylogenetic data for Opisthorchis spp. (Trematoda: Opisthorchioidea) from ducks in Vietnam

Background: An opisthorchiid liver fluke was recently reported from ducks (Anas platyrhynchos) in Binh Dinh Province of Central Vietnam, and referred to as "Opisthorchis viverrini-like". This species uses common cyprinoid fishes as second intermediate hosts as does Opisthorchis viverrini, with which it is sympatric in this province. In this study, we refer to the liver fluke from ducks as "Opisthorchis sp. BD2013", and provide new sequence data from the mitochondrial (mt) genome and the nuclear ribosomal transcription unit. A phylogenetic analysis was conducted to clarify the basal taxonomic position of this species from ducks within the genus Opisthorchis (Digenea: Opisthorchiidae). Methods: Adults and eggs of liver flukes were collected from ducks, metacercariae from fishes (Puntius brevis, Rasbora aurotaenia, Esomus metallicus) and cercariae from snails (Bithynia funiculata) in different localities in Binh Dinh Province. From four developmental life stage samples (adults, eggs, metacercariae and cercariae), the complete cytochrome b (cob), nicotinamide dehydrogenase subunit 1 (nad1) and cytochrome c oxidase subunit 1 (cox1) genes, and near-complete 18S and partial 28S ribosomal DNA (rDNA) sequences were obtained by PCR-coupled sequencing. The alignments of nucleotide sequences of concatenated cob + nad1 + cox1, and of concatenated 18S + 28S were separately subjected to phylogenetic analyses. Homologous sequences from other trematode species were included in each alignment. Results: Phylogenetic trees were inferred from concatenated (cob + nad1 + cox1) nucleotide sequences and combined 18S + 28S nucleotide sequences of five Opisthorchis sp. BD2013 samples and additional reference taxa. Both trees demonstrated the anticipated clustering of taxa within the superfamily Opisthorchioidea, the paraphyly of the genus Opisthorchis and the sister-species relationship of Opisthorchis sp. BD2013 with O. viverrini. Conclusions: While it is likely that Opisthorchis sp. BD2013 is distinct from O. viverrini, it is clearly a sister taxon of O. viverrini within the limited number of Opisthorchis species for which appropriate sequence data are available. The new sequences provided here will assist the diagnosis and the taxonomic clarification of the opisthorchiid species

An in-situ thermoelectric measurement apparatus inside a thermal-evaporator

At the ultra-thin limit below 20 nm, a film's electrical conductivity, thermal conductivity, or thermoelectricity depends heavily on its thickness. In most studies, each sample is fabricated one at a time, potentially leading to considerable uncertainty in later characterizations. We design and build an in-situ apparatus to measure thermoelectricity during their deposition inside a thermal evaporator. A temperature difference of up to 2 K is generated by a current passing through an on-chip resistor patterned using photolithography. The Seebeck voltage is measured on a Hall bar structure of a film deposited through a shadow mask. The measurement system is calibrated carefully before loading into the thermal evaporator. This in-situ thermoelectricity measurement system has been thoroughly tested on various materials, including Bi, Te, and Bi$_2$Te$_3$, at high temperatures up to 500 K

THÀNH PHẦN HÓA HỌC VÀ HOẠT TÍNH KHÁNG VI SINH VẬT GÂY BỆNH CỦA TINH DẦU TỪ VỎ BƯỞI DA XANH (Citrus maxima (Burm.) Merr.)

Pomelo is a Vietnam’s plant species with high nutritional and economic value. Besides, pomelo essential oil contains numerous compounds with high biological activity. The essential oil is extracted by using steam distillation, and its chemical composition is determined by means of GC-MS. The major components are limonene (91.19%), b-myrcene (2.92%), a-phellandrene (1.98%), and a-pinene (1.19%). The antimicrobial activity of essential oils is tested against pathogenic Gram-positive bacteria (Bacillus cereus, Staphylococcus aureus), Gram-negative bacteria (Escherichia coli), and Aspergillus flavus at different concentrations with the agar well diffusion method. This essential oil is active against B. cereus, S. aureus, and E. coli with inhibition diameter zones at 8.3–11.3, 10.3–18.7, and 9.0–11.7 mm, respectively, and inhibits A. flavus mold with 18.9–65.0% efficiency.Bưởi là loài cây không chỉ có giá trị cao về mặt dinh dưỡng mà còn có giá trị cao về mặt kinh tế và được trồng phổ biến ở Việt Nam. Ngoài ra, tinh dầu bưởi chứa nhiều hợp chất có hoạt tính sinh học cao. Tinh dầu bưởi được chiết xuất bằng phương pháp chưng cất lôi cuốn hơi nước và thành phần hóa học được phân tích bằng phương pháp GC-MS. Thành phần chính của tinh dầu gồm limonene (91,19%), b-myrcene (2,92%), a-phellandrene (1,98%) và a-pinene (1,19%). Hoạt tính kháng vi sinh vật của tinh dầu được khảo sát với vi khuẩn Gram dương (Bacillus cereus, Staphylococcus aureus), Gram âm (Escherichia coli) và nấm mốc Aspergillus flavus ở nồng độ 5, 10, 25 và 50% bằng phương pháp khuếch tán giếng thạch. Tinh dầu có khả năng kháng B. cereus, S. aureus và E. coli với đường kính vòng kháng khuẩn lần lượt là 8,3–11,3, 10,3–18,7 và 9,0–11,7 mm và ức chế sự phát triển của A. flavus (18,9–65,0%)

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.

Improvement in neoantigen prediction via integration of RNA sequencing data for variant calling

IntroductionNeoantigen-based immunotherapy has emerged as a promising strategy for improving the life expectancy of cancer patients. This therapeutic approach heavily relies on accurate identification of cancer mutations using DNA sequencing (DNAseq) data. However, current workflows tend to provide a large number of neoantigen candidates, of which only a limited number elicit efficient and immunogenic T-cell responses suitable for downstream clinical evaluation. To overcome this limitation and increase the number of high-quality immunogenic neoantigens, we propose integrating RNA sequencing (RNAseq) data into the mutation identification step in the neoantigen prediction workflow.MethodsIn this study, we characterize the mutation profiles identified from DNAseq and/or RNAseq data in tumor tissues of 25 patients with colorectal cancer (CRC). Immunogenicity was then validated by ELISpot assay using long synthesis peptides (sLP).ResultsWe detected only 22.4% of variants shared between the two methods. In contrast, RNAseq-derived variants displayed unique features of affinity and immunogenicity. We further established that neoantigen candidates identified by RNAseq data significantly increased the number of highly immunogenic neoantigens (confirmed by ELISpot) that would otherwise be overlooked if relying solely on DNAseq data.DiscussionThis integrative approach holds great potential for improving the selection of neoantigens for personalized cancer immunotherapy, ultimately leading to enhanced treatment outcomes and improved survival rates for cancer patients

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

Severe malaria not responsive to artemisinin derivatives in man returning from Angola to Vietnam.

Resistance to artemisinin derivatives, the most potent antimalarial drugs currently used, has emerged in Southeast Asia and threatens to spread to Africa. We report a case of malaria in a man who returned to Vietnam after 3 years in Angola that did not respond to intravenous artesunate and clindamycin or an oral artemisinin-based combination

Awareness and preparedness of healthcare workers against the first wave of the COVID-19 pandemic: A cross-sectional survey across 57 countries.

BACKGROUND: Since the COVID-19 pandemic began, there have been concerns related to the preparedness of healthcare workers (HCWs). This study aimed to describe the level of awareness and preparedness of hospital HCWs at the time of the first wave. METHODS: This multinational, multicenter, cross-sectional survey was conducted among hospital HCWs from February to May 2020. We used a hierarchical logistic regression multivariate analysis to adjust the influence of variables based on awareness and preparedness. We then used association rule mining to identify relationships between HCW confidence in handling suspected COVID-19 patients and prior COVID-19 case-management training. RESULTS: We surveyed 24,653 HCWs from 371 hospitals across 57 countries and received 17,302 responses from 70.2% HCWs overall. The median COVID-19 preparedness score was 11.0 (interquartile range [IQR] = 6.0-14.0) and the median awareness score was 29.6 (IQR = 26.6-32.6). HCWs at COVID-19 designated facilities with previous outbreak experience, or HCWs who were trained for dealing with the SARS-CoV-2 outbreak, had significantly higher levels of preparedness and awareness (p<0.001). Association rule mining suggests that nurses and doctors who had a 'great-extent-of-confidence' in handling suspected COVID-19 patients had participated in COVID-19 training courses. Male participants (mean difference = 0.34; 95% CI = 0.22, 0.46; p<0.001) and nurses (mean difference = 0.67; 95% CI = 0.53, 0.81; p<0.001) had higher preparedness scores compared to women participants and doctors. INTERPRETATION: There was an unsurprising high level of awareness and preparedness among HCWs who participated in COVID-19 training courses. However, disparity existed along the lines of gender and type of HCW. It is unknown whether the difference in COVID-19 preparedness that we detected early in the pandemic may have translated into disproportionate SARS-CoV-2 burden of disease by gender or HCW type