64 research outputs found

    NGHIÊN CỨU HÀNH VI VI PHẠM ĐẠO ĐỨC NGHỀ NGHIỆP CỦA NHÂN VIÊN KẾ TOÁN TẠI VIỆT NAM

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    This study examines the effects of professional ethical standards (an external organizational factor) and organizational ethical pressure (an internal organizational factor) on the unethical behavior of accountants in Vietnam. In addition, common-good human resource management is investigated as the intermediate factor between organizational ethical pressure and the unethical behavior of accountants. With a sample size of 152 accountants, the regression model‘s findings show that professional ethical standards have a negative effect on unethical behavior. Moreover, organizational ethical pressure has a negative impact on common-good human resource management. Common-good human resource management is also a mediator in the relationship between organizational ethical pressure and professional unethical behavior. This research’s results provide some managerial practices for promoting accountants’ professional ethics.Nghiên cứu này nhằm đánh giá tác động của chuẩn mực đạo đức nghề nghiệp (yếu tố bên ngoài doanh nghiệp), và yếu tố áp lực đạo đức từ quản lý (yếu tố bên trong doanh nghiệp) lên hành vi vi phạm đạo đức nghề nghiệp của nhân viên kế toán tại Việt Nam. Bên cạnh đó, yếu tố quản trị nguồn nhân lực hướng tới mục tiêu tốt đẹp chung được đưa vào nghiên cứu làm yếu tố trung gian giữa áp lực đạo đức từ quản lý và hành vi vi phạm đạo đức nghề nghiệp. Với quy mô mẫu gồm 152 nhân viên kế toán, kết quả mô hình hồi quy cho thấy chuẩn mực đạo đức nghề nghiệp có tác động ngược chiều lên hành vi vi phạm đạo đức nghề nghiệp. Ngoài ra, áp lực đạo đức từ quản lý có tác động ngược chiều đến quản trị nguồn nhân lực hướng tới mục tiêu tốt đẹp chung của công ty. Đồng thời, quản trị nguồn nhân lực hướng tới mục tiêu tốt đẹp chung làm biến trung gian toàn phần trong mối quan hệ giữa áp lực đạo đức từ quản lý và hành vi vi phạm đạo đức nghề nghiệp của kế toán. Kết quả nghiên cứu này có ý nghĩa thực tiễn trong việc nâng cao giá trị đạo đức nghề nghiệp cho nhân viên kế toán

    Several prognosis factors of severe pertussis in children treated at Vietnam National Children’s Hospital (2019-2020)

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    A prospective, descriptive study was conducted on 382 pediatric patients diagnosed with pertussis at Vietnam National Children’s Hospital over a two-year period, from January 1st, 2019, to December 31st, 2020. Of all patients participating in this study, children with severe conditions accounted for 30.1% (115/382). Several factors were found to be associated with the risk of this condition with odds ratios (OR) and 95% confidence intervals (CI), including a decrease in the duration of the onset phase by 5 days [OR 1.53, 95% CI: 1.002-2.34], fever [2.49, 1.18-5.24], cyanosis [9.59, 2.9-31.7], pneumonia [14.45, 6.06-34.5], pulmonary hypertension [4.15, 1.02-16.83], an increase of 10 g/l in white blood cell (WBC) count in the full blood count (FBC) test [1.39, 1.05-1.84], a 5-cycle reduction in Cycle threshold (Ct) value in the pertussis real-time PCR test [1.36, 1.01-1.84], and superinfection [3.94, 1.84-8.48 times]. A WBC count in FBC of ≥30 g/l could be used as a prognostic factor for the risk of severe illness condition (sensitivity 46.1%, specificity 90.6%), the requirement for mechanical ventilation (sensitivity 57.1%, specificity 88.5%), and mortality (sensitivity 100%, specificity 91%)

    NUTRIENT RECOVERY AND POLLUTANT REMOVAL FROM PIGGERY WASTEWATER BY SPIRULINA CULTIVATION

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    Spirulina is noticed for great applications on food supplements, animal feeds, pharmaceutical, cosmetics, biofuel, fertilizer, etc. Spirulina cultures in wastewaters could enhance the feasibility of commodities due to its ability to reduce the cost of biomass production and remove pollutants in wastewaters. This study investigates the effects of wastewater pretreatment using various aeration periods (i.e. from 3 to 7 days), the supplement of bicarbonate and N:P ratios on the growth of Spirulina sp. HH to produce protein-rich biomass. The work showed that Spirulina sp. had the ability to effectively remove ammonium, with the highest efficiencies up to 99.9 %. However, the high concentration of ammonium in wastewater, from 125 mg N/L upward, caused a decline in the growth rate of Spirulina. The growth and remediation potential of Spirulina sp. were in the best condition with the N:P ratio of the medium in the range of 19:1-22:1. This study suggested a procedure to cultivate Spirulina sp. in piggery wastewater and remove pollutants efficiently

    FIELD TEST ON CLEANING OF OIL POLLUTION ON NHATRANG BEACH OF VIETNAM

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    Joint Research on Environmental Science and Technology for the Eart

    Feature selection methods and sampling techniques to financial distress prediction for Vietnamese listed companies

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    The research is taken to integrate the effects of variable selection approaches, as well as sampling techniques, to the performance of a model to predict the financial distress for companies whose stocks are traded on securities exchanges of Vietnam. A firm is financially distressed when its stocks are delisted as requirement from Vietnam Stock Exchange because of making a loss in 3 consecutive years or having accumulated a loss greater than the company’s equity. There are 12 models, constructed differently in feature selection methods, sampling techniques, and classifiers. The feature selection methods are factor analysis and F-score selection, while 3 sets of data samples are chosen by choice-based method with different percentages of financially distressed firms. In terms of classifying technique, logistic regression together with SVM are used in these models. Data are collected from listed firms in Vietnam from 2009 to 2017 for 1, 2 and 3 years before the announcement of their delisting requirement. The experiment’s results highlight the outperformance of the SVM model with F-score selection method in a data sample containing the highest percentage of non-financially distressed firms

    Evaluation of Phacoemulsification Cataract Surgery Outcomes After Penetrating Keratoplasty

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    BACKGROUND: Cataract is one of the reasons which causes impaired visual acuity (VA) of the eyes after penetrating keratoplasy (PK), which can be treated by cataract surgery after PK or triple procedure. Cataract surgery after PK has advantages that parameters of the eyes such as axial length, anterior chamber depth (ACD) as well as corneal curvature are stabilized after removing all sutures postoperatively, and intraocular lens (IOL) power can be calculated correctly. Therefore, postoperative VA will be improved significantly. In Vietnam, there have not been any study about cataract surgery after PK, therefore we conduct this research. AIM: To evaluate the outcomes of phacoemulsification cataract surgery following primary PK. METHODS: Non-randomized controlled intervention study. Ninteen eyes (19 patients) that underwent phacoemulsification plus IOL insertion after initial PK in Cornea department, Vietnam National Institute of Ophthalmology, from December 2013 to September 2014. RESULTS: All patients presented with reduced VA, including 17 eyes (89.9%) with VA ≤ 20/200, mean astigmatism was 7.9 ± 1.0 D. Clear corneal grafts in 16 eyes while corneal opacity was seen in 3 eyes. All eyes with cataract were diagnosed from grade 2. After cataract surgery, improved VA > 20/200 was achieved in 72.22% of cases. There was a markable reduce of postoperative astigmatism with 1,8 ± 0.8 D (p < 0.05). However, the immunologic graft reaction was presented in one eye, and two edematous corneas also reported after cataract surgery. After treatment, there was one cornea achieved its clarity. CONCLUSION: Phacoemulsification cataract surgery following initial PK showed good outcomes with improved postoperative VA, reduced astigmatism, and the ultimate graft survival rate was high

    Dry Eyes Status on Des Scale and Related Factors in Outpatients at Vietnam National Institute of Ophthalmology

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    BACKGROUND: Dry eye (DE) can effect on quality of life by pain, inability to perform certain activities that require prolonged attention (driving, reading,…) and productivity at work and finally effect to Q0L associated with DE. OSDI is scale questionnaire is created team to measure the quality of life related to ocular surface disease. AIM: To describe the dry eye disease according to OSDI scale and related factors of this disease. METHODS: A cross-sectional descriptive study was carried out on outpatients (≥ 16-year-old) who were examined and diagnosed with dry eyes at Vietnam National Institute Of Ophthalmology from April to July 2018. Data was collected using the OSDI questionnaire. RESULTS: The average age of participants was 44.6 years; 80.9% of patients were female; 39.9% were identified having mild dry eye. The related factors have been identified that associated with severe dry eye, including age OR = 1.03 (95%CI: 1.01-1.05, p = 0.005), binocular good vision OR = 0.11 (95%CI: 0.05-0.23; p < 0.0001), medical history OR = 17.09 (95%CI: 2.24-130.25; p < 0.0001), chronic conjunctivitis OR = 0.36 (95%CI: 0.14-0.91; p = 0.027), refractive errors OR = 0.14 (95%CI: 0.04-0.48; p < 0.0001), Sjogren's syndrome OR = 31.13 (95%CI: 7.08-136.76; p < 0.0001). CONCLUSION: Several related factors have been identified associated with severe dry eye, including: age, binocular good vision, medical history, chronic conjunctivitis, refractive errors, Sjogren's syndrome

    A Nonlinear Sliding Mode Controller for IPMSM Drives with an Adaptive Gain Tuning Rule

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    This paper presents a nonlinear sliding mode control (SMC) scheme with a variable damping ratio for interior permanent magnet synchronous motors (IPMSMs). First, a nonlinear sliding surface whose parameters change continuously with time is designed. Actually, the proposed SMC has the ability to reduce the settling time without an overshoot by giving a low damping ratio at the initial time and a high damping ratio as the output reaches the desired setpoint. At the same time, it enables a fast convergence in finite time and eliminates the singularity problem with the upper bound of an uncertain term, which cannot be measured in practice, by using a simple adaptation law. To improve the efficiency of a system in the constant torque region, the control system incorporates the maximum torque per ampere (MTPA) algorithm. The stability of the nonlinear sliding surface is guaranteed by Lyapunov stability theory. Moreover, a simple sliding mode observer is used to estimate the load torque and system uncertainties. The effectiveness of the proposed nonlinear SMC scheme is verified using comparative experimental results of the linear SMC scheme when the speed reference and load torque change under system uncertainties. From these experimental results, the proposed nonlinear SMC method reveals a faster transient response, smaller steady-state speed error, and less sensitivity to system uncertainties than the linear SMC metho

    A Nonlinear Sliding Mode Controller for IPMSM Drives with an Adaptive Gain Tuning Rule

    Get PDF
    This paper presents a nonlinear sliding mode control (SMC) scheme with a variable damping ratio for interior permanent magnet synchronous motors (IPMSMs). First, a nonlinear sliding surface whose parameters change continuously with time is designed. Actually, the proposed SMC has the ability to reduce the settling time without an overshoot by giving a low damping ratio at the initial time and a high damping ratio as the output reaches the desired setpoint. At the same time, it enables a fast convergence in finite time and eliminates the singularity problem with the upper bound of an uncertain term, which cannot be measured in practice, by using a simple adaptation law. To improve the efficiency of a system in the constant torque region, the control system incorporates the maximum torque per ampere (MTPA) algorithm. The stability of the nonlinear sliding surface is guaranteed by Lyapunov stability theory. Moreover, a simple sliding mode observer is used to estimate the load torque and system uncertainties. The effectiveness of the proposed nonlinear SMC scheme is verified using comparative experimental results of the linear SMC scheme when the speed reference and load torque change under system uncertainties. From these experimental results, the proposed nonlinear SMC method reveals a faster transient response, smaller steady-state speed error, and less sensitivity to system uncertainties than the linear SMC metho
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