The Impact of Personal Financial Literacy on the Choice of Lending Channel by Vietnamese Householders Who Just Escaped Poverty

Purpose: The Newly-Escaped-Poverty-List householders (NEPLH) in Vietnam served as the survey subjects for this study, which sought to determine the impact of "Personal Financial Literacy" on "The Probability of Using Lending Services of Vietnam Bank for Social Policies (P_VBSP)" and "The Probability of Using Informal Private Lending Services (P_ILC)".   Design/methodology/approach: Survey data were collected from 186 respondents, by structured online questionnaire with convenient non-probability sampling technique.  Aspects of personal financial literacy (FLi) such as personal financial knowledge (FL1), personal financial skills (FL2), personal financial attitude (FL3), and personal financial behavior (FL4) are measured. When respondents were divided into groups based on subgroup criteria (CVj), such as gender, age, marital status, role in the family, career, education level, religion, and number of years since being removed from the list of poor households, ANOVA techniques were used to examine differences in various aspects of personal financial literacy. The impact of FLi and subgroup variables (CVj) on P_VBSP and P_ILC was assessed using the binary logistic regression analysis technique.   Findings: Research results show that  there is a statistical difference in the average score of FL1, FL2, FL3 and FL4. The research findings also show that FL2, FL4, and "Career Status – CAR" have a positive impact on P_VBSP, while "Aged group - AGE", "Education level - EDU", and "Number of years since being removed from the list of poor households - YEAR" have a negative impact on P_VBSP. Meanwhile, the P_ILC is positive influenced by the AGE factor and moves in the opposite direction of FL2, FL4, EDU, and YEAR.   Research, Practical & Social implications: The research findings provide the basis for governance implications as well as policy recommendations to promote financial literacy among the NEPLH in Vietnam, encouraging them access policy lending services from the Vietnam Bank for Social Policies, and at the same time help them stay away from informal private lending services, thereby helping them to reduce poverty and achieve sustainable economic development family.   Originality/value: A theoretical framework for personal finance literacy, including (i) financial knowledge, (ii) financial attitude, (iii) financial skills, and (iv) financial behavior, has been developed by the authors after reviewing earlier studies. At the same time, it is more significant to measure financial literacy by objective assessment than relying on the subjective self-assessment of each respondent in the context of actual study in Vietnam. In the model analyzing the influence of personal financial literacy on the decision of Newly-Escaped-Poverty-List householders in choosing the Vietnam Bank for Social Policies or Informal Private Credit Channels, the authors also took into account additional factors including gender, age group, marital status, role in the family, career, education level, religion, and number of years since being removed from the list of poor households

Impairment of Assets Under Perspectives of International and Vietnamese Accounting

This study investigates the impairment of assets on financial reportings of three separate entities - Vietnam Prosperity Joint-Stock Commercial Bank (VPBank), The Bank of East Asia (BEA) and The Nestlé Group - in the financial year of 2017. By bringing out the differences between international accounting system of asset impairment (IAS 36) and Vietnamese accounting system (VAS), this research has determined the gap between two sets of financial statements under IFRS and VAS in conveying the business performance and financial position. The empirical results show Vietnam’s necessary for a convergence in asset impairment with international accounting system. Therefore, we provide some recommendations for Vietnam in applying asset impairment regarding to IAS 36 partly or completely. Keywords: Asset impairment, International accounting, Vietnamese accounting. DOI: 10.7176/RJFA/10-12-07 Publication date:June 30th 2019

EFFECTS OF SALT STRESS ON PLANT GROWTH AND BIOMASS ALLOCATION IN SOME WETLAND GRASS SPECIES IN THE MEKONG DELTA

Salt stress causes serious damage to many cellular and physiological processes that leads to yield reduction. The study induced salt stress using Hoagland solution added NaCl to evaluate its effects on plant growth and biomass allocation of some wetland grass species in order to identify salt-tolerant species for replacing and/or supplementing rice/grass in rice-shrimp model and salt-affected area in the Mekong Delta. The study also seeks to evaluate the response of leaf chlorophyll (SPAD unit) and proline content in salt-treated plants to varying application of salinity. Typha orientalis, Lepironia articulata, Eleocharis dulcis and Scirpus littoralis were studied in hydroponics condition with four levels of NaCl of 5, 10, 15, 20‰ and the control treatment (without adding NaCl). The experiment was arranged in a completely randomized design with 3 replications. The salt-treated plants showed visually clear responses of inhibited growth under salt stress condition compared to the control plants. Among the four studied species, T. orientalis produced the highest dry shoot biomass (15.5 g DW/plant), while E. dulcis had the lowest value (2.8 g DW/plant). However, only T. orientalis showed significantly decreased in biomass as salinity increased with 9.3 and 4.6 times lower of fresh and dry biomass in plants grown at the salinity level of 20‰ compared to those grown in the control treatment. The other three plant species did not affect by salinity levels. The results indicated that S. littoralis, L. articulata and E. dulcis could tolerate at high salinity of 20‰ (eq. to the EC value in the nutrient solution of 38.0 dS/m) and could be potential candidate to grow in the rice-shrimp model or in the salt-affected soils. 

Fabrication and Evaluation of the Photocatalytic, Antibacterial Activity of Ag–TiO2_2 Thin Film

Ag–TiO2 thin film was fabricated by DC magnetron sputtering and photoreduction methods. Characteristics of the film such as surface area, crystal structure, and chemical composition were investigated by using scanning electron microscope (SEM), X–ray diffractometry (XRD) and UV–vis spectra. The photocatalytic activity of Ag–TiO2 thin film was determined by the degradation of methylene blue (MB) solution under various irradiation conditions. The antibacterial property of Ag–TiO2 thin film was conducted in E. coli bacteria. Results showed that the photocatalytic and antibacterial property of Ag–TiO2 thin film are better than those of pure TiO2 thin film in the visible region. Ag–TiO2 thin film shows a great potential application in the antibacterial and environment field

TiO 2

An improved photocatalytic activity of semiconductor materials using incorporation of the noble metals such as Ag, Au, and Pt is a promising technology. In this study, Ag nanoparticle-TiO2 nanotube structures (Ag-TNTs) have been investigated as a photocatalyst in different irradiation conditions using different characterization techniques. The results indicate that Ag nanoparticles dispersed uniformly on the TNTs’ surface without any change in TNTs’ morphology. In addition, Ag-TNTs exhibited lower photoactivity than the TNTs under UV irradiation. In contrast, Ag-TNTs increased the photoactivity in comparison with TNTs and the photocatalytic performance under sunlight irradiation. These phenomena could be contributed to the appearance of Ag nanoparticles on the nanotube surface

Chemical composition and cytotoxic activity of the essential oils of Cymbopogon citratus L. Grown in phu tho province

Culms and leaves of Cymbopogon citratus L. were collected from two regions of Phu Tho province (Thanh Son and Phu Ninh) and used as materials for essential oil extraction. Oils obtained were steam-distilled, analyzed for chemical composition and evaluated for cytotoxic activity against three different cancer cell lines. The GC/MS analysis showed that citral is the major content of the steam-distilled essential oils which was found in the range of 64.15-76.22%. Camphene was found only in culm oils of both regions but it was not detected in the leaf oils. Interestingly, the isomer forms of ocimene present at higher content in the culm oils than in the leaf oils whereas myrcene content in the leaf oils is higher than that in the culm oils. In a cytotoxicity test, four essential oils of culms and leaves of C. citratus from Thanh Son and Phu Ninh showed potent activity against A549 (human lung carcinoma) cell line with the IC50 values ranging from 4.01±0.39 to 6.3±0.54 µg/ml. The essential oils (culms and leaves) from Phu Ninh exhibited moderate effects on the Hela (human cervical adenocarcinoma) cells with the IC50 values of 19.43±1.16 and 42±2.41 µg/ml, respectively. However, they were inactive against the human hepatocellular carcinoma Hep3B cell line. The essential oils from Thanh Son exhibited potent cytotoxic activity against Hela and Hep3B cell lines with the IC50 values ranging from 1.18±0.26 to 8.91±0.32 µg/ml. The results indicated that the essential oils of C. citratus from Thanh Son, Phu Tho could be considered as a promising candidate for the natural sources of anticancer agents

DẪN LIỆU MỚI VỀ MÔI TRƯỜNG NƯỚC VÀ SINH VẬT TRONG CÁC HANG NGẦM VÀ HỒ NƯỚC MẶN KHU VỰC VỊNH HẠ LONG, CÁT BÀ

Submerged caves and saltwater lakes are 2 common habitat types in Ha Long and Cat Ba. However, depending on many different reasons so far they have been poorly studied both on environmental and biological characteristics. The initial results on environment and biological communities in 3 submerged caves (Hang Sang, Hang Toi, Qua Bang) and 3 saltwater lakes (Ang Dau Be, Ang Du, Ang Qua Bang) showed that: status of water environment was different among lakes, especially in the closed lake as Ang Du where salinity was low (9‰), while salinity in the lakes connected to the sea was equal to marine environment (23 - 27‰). Concentration of dissolved oxygen (DO) in saltwater lakes was high from 7.63 - 9.03 mg/L and higher than that in submerged caves and surrounding marine environment. Physical and chemical factors of water in the submerged caves were equivalent to the marine environment because these caves are connected to the sea and water regularly goes in and out according to tidal fluctuation. Organism communities in the submerged caves were abundant with over 142 species being found. The popular groups, sponge and soft coral, were distributed along the length of the caves. Several species with high economic value were commonly observed in the caves, including stone crab Myomenippe hardwickii, flower crab Portunus pelagicus, cone snails Trochus pyramis, shoemaker spinefoot Siganus sutor, snapper Lutjanus russelii ... Species that permanently live in cave were not detected. In the lakes where water is well exchanged to the sea, coral reefs were found and they formed a narrow reef around the lake. Sandy bars often appeared around the lake at the depth of 0.5 - 2 m, containing specialty species as phi (Sanguinolaria diphos), snout otter clam (Lutraria rhynchaena), sea cucumbers with high density (Ang Dau Be, Ang Qua Bang). There was no coral reef in the closed lake (Ang Du) because of low salinity. In this lake, stratification of temperature and salinity led to temperature on surface lower than that on bottom from 30C to 60C, this phenomenon is unusual.Hang ngầm và hồ nước mặn là 2 dạng sinh cảnh khá phổ biến ở Hạ Long và Cát Bà, do nhiều nguyên nhân khác nhau đến nay chúng rất ít được quan tâm nghiên cứu. Các kết quả nghiên cứu bước đầu về môi trường và quần xã sinh vật trong 3 hang ngầm (Hang Sáng, Hang Tối, Hang Quả Bàng) và 3 hồ nước mặn (Áng Đầu Bê, Áng Dù, Áng Quả Bàng) cho thấy: Môi trường nước có sự khác biệt giữa các hồ, đặc biệt là trong hồ kín như Áng Dù có độ muối thấp (9‰), trong khi các hồ có cửa thông với biển có độ muối gần tương đương với môi trường ngoài (23 - 27‰). Hàm lượng chất khí hòa tan như DO trong các hồ nước mặn khá cao từ 7,63 - 9,03 mg/l, cao hơn trong hang ngầm và cao hơn ở môi trường biển xung quanh. Các yếu tố vật lý và hóa học trong môi trường nước tại các hang ngầm gần tương đương với môi trường bên ngoài do có các hang ngầm đều thông với biển và có nước chảy thường xuyên theo sự lên xuống của thủy triều. Quần xã sinh vật trong các hang khá phong phú với trên 142 loài được tìm thấy, phổ biến nhất là hải miên và san hô mềm, chúng phân bố dọc chiều dài hang. Có một số loài có giá trị kinh tế cao thường gặp trong hang là Cù kì Myomenippe hardwickii, ghẹ Portunus pelagicus, ốc nón Trochus pyramis, cá dìa Siganus sutor, cá hồng Lutjanus russellii ... Chưa phát hiện thấy các loài chuyên biệt sống cố định trong hang. Ở các hồ nước lưu thông với môi trường bên ngoài có sự xuất hiện của rạn san hô, chúng tạo thành một dải hẹp bao quanh hồ. Các bãi cát thường xuất hiện quanh hồ ở độ sâu 0,5 - 2 m có các loài đặc sản như phi phi, tu hài, hải sâm với mật độ khá cao (Áng Đầu Bê, Áng Quả Bàng). Trong áng kín không có rạn san hô do nước có độ muối thấp, có sự phân tầng của nhiệt độ và độ muối làm cho nhiệt độ ở tầng mặt thấp hơn tầng đáy 3 - 60C đây là hiện tượng bất thường ở các hồ này

Evaluation of the Effectiveness of the Policy of Holding the Second Dose of Vaccination: Lessons from the Outbreak in Ho Chi Minh City

The coronavirus disease 2019 (COVID-19) pandemic has caused a lot of ethical controversy in the equal provision of healthcare, including vaccination. Therefore, our study was designed to assess the impact of Ho Chi Minh City’s policy to hold the second dose of the COVID-19 vaccine. Using a cross-sectional study design to assess low saturation of peripheral oxygen (SPO2) risk based on vaccination status, we included patients who were confirmed to have SARS-CoV-2 and were treated at home. The stepwise method was used to determine participants’ low SPO2 risk-related factors. The average age of the 2836 respondents was 46.43 17.33 (years). Research results have shown that seven factors are related to the low SPO2 status of participants, including age, sneezing, shortness of breath, coughing, and fainting as COVID-19 symptoms, the number of people living with COVID-19, and a history of lung disease. A statistically significant (p = 0.032) finding in this study was that fully vaccinated patients had a 6% lower risk of low SPO2 compared to the first dose less than 21 days group. This result was similar in the vaccine holder group (p < 0.001). Holding the second dose of the COVID-19 vaccine is associated with a lower SPO2 risk than that of fully vaccinated patients. Therefore, this approach should be considered by governments as it could bring a greater benefit to the community

Successful Psoriasis Treatment Using NB-UVB with Methotrexate: The Vietnamese Experience

AIM: To compare the effectiveness of narrowband ultraviolet B (NBUVB) and oral methotrexate (MTX) to oral MTX alone in Vietnamese psoriasis patients, from May 2016 to May 2018. METHODS: We conducted a non-randomized trial on 70 patients with plaque-type psoriasis of moderate to severe. Thirty-five patients apply NBUVB once/day in 5 days/week for 4 weeks plus oral MTX 7.5 mg/week and 35 patients oral MTX 7.5 mg/week and both two groups treatment for 3 months. The extent of the lesion was assessed by the Psoriasis Area and Severity Index (PASI). RESULTS: The proportion of decreasing PASI was comparable (68.49% in NBUVB and MTX versus 57.62% in MTX alone); p &lt; 0.05. Inside, good 28.58%, moderate 68.57% and poor 2.85% in NBUVB and MTX better than good 2.85%, moderate 71.4% and poor 25.72% in MTX alone; p &lt; 0.05. The recurrence rate after 24 months of the NBUVB and MTX group (42.9%) was lower than the MTX alone group (71.4%); p &lt; 0.05. CONCLUSION: NBUVB and oral MTX have affected treatment with chronic plaque psoriasis better than oral MTX alone