Factors Influencing the Auditor Independence and Affects to Audit Quality of Supreme Audit Institution of Vietnam

Purpose: The aim of this study is to explore the factors affect to auditor independence, and impacts auditor independence to audit quality of Supreme Audit Institution (SAI).   Theoretical framework: This study explores factors affecting the auditor independence in public sector based on articles pertaining to public sector audits that were published in major publications in the 20th century. The theories were applied in order to build up research model about factors influencing the auditor independence and affects to SAI’s audit quality.   Design/methodology/approach: Research using complex techniques to analyze complex relationships in the SEM model. This result tests research model in Vietnam from the perspective of the state auditors’ perception with 225 valid responses.   Findings: The result found out three primary factors that affect the independence of public-sector auditors: political hegemony, auditor tenure and relationships with auditees. These factors have negative impact on state auditor’s independence, meanwhile auditor independence has a positive impact on SAI’s audit quality.   Research, Practical & Social implications: The study contributes to existing literature by providing empirical evidence for there is no suitable audit quality measurement framework for SAIs.   Originality/value: The results highlight strong importance of the auditor independence so that SAI Vietnam can have effective solutions to protect independence of state auditor from threats and improve the audit quality of SAI

Sustainable Supply Chain in the Textile and Garment Industry of Vietnam

The textile and garment industry has contributed significantly to the Vietnamese economy. However, as it faces increasing pressure from importers who place more stringent requirements on product quality, the industry needs to adopt sustainable practices to stay competitive in the global market. This article examines the current state of the textile and garment supply chain in Vietnam using the sustainable development goals framework proposed by the World Commission on Environment and Development (WCED) regarding the economic, social, and environmental aspects. It also considers the five criteria for determining the sustainable supply chain throughout the production-to-distribution process in the textile and garment industry suggested by Shen (2014), which cover Eco-material Preparation, Sustainable Manufacturing, Green Distribution, Green Retailing, and Ethical Consumers. The article evaluates the achievements and challenges of the supply chain in Vietnam based on these criteria and, thereby, offers recommendations to various stakeholders, such as the government, ministries, sectors, associations, and enterprises, to foster a more sustainable textile and garment industry in Vietnam

How To Motivate Language Learning Environment: CALL Before And After The Pandemic Of Covid-19

Integrating information technology into teaching and learning foreign languages holds significant importance for the education system of our country. This serves as a crucial foundation for shaping the core generation of the future, aiding the nation's development, and advancing on the path of international integration. However, the application of information technology in foreign language education is currently prevalent primarily in schools located within major cities. To achieve the good effectiveness of Computer Assisted Language Learning (CALL), suitable solutions tailored to specific localities are necessary, which is the motivation for this study. I conducted this study focusing on high school students in Nha Trang to understand their attitudes towards the use of information technology in learning English before and after the pandemic Covid 19. This understanding was then used to discuss and propose several appropriate solutions aimed at cultivating a self-directed, creative, and engaging learning environment. This research has the potential to contribute towards generating general solutions for the implementation of information technology in teaching and learning across Vietnam

Economic, social and environmental disclosure, a theoretical framework and its application in Vietnam

This study focuses on the appraisal of firms performance and on its representation and reporting. Using interviews and inquiries in firms operating in the cement industry in Vietnam, two points are investigated. First, whether firms top executives consider that firms sustainable performance may include economic, social or environmental performance that is not integrated in financial statements. The theoretical framework is the stakeholder theory complemented with the institutional theory. Second, whether economic, social and environmental performance should be disclosed to answer the expectations of the various stakeholders. Therefore, our research contributes to corporate governance studies by focusing on reporting dedicated to all the stakeholders

Factors Affecting Consumers’ Impulsive Purchasing Behavior in Circle K Convenience Stores in Hanoi, Vietnam

Impulsive purchasing behavior has been observed as one of the important studies conducted by marketers and researchers, as impulse buying has become a prevalent phenomenon in every retail format. The study was conducted to assess factors affecting consumers’ impulsive purchasing behavior in Circle K convenience stores in Hanoi, Vietnam. After reviewing a group of previous studies, the authors indicated 05 factors that affected consumers' impulsive purchasing behavior including impulsiveness, instant gratification, visual appeal, promotions and money availability. The study had selected 05 experts in the field of economics to conduct the expert interview. Moreover, the research team had also handed out the questionnaire and received 310 observations. Specifically, Impulsiveness had the strongest influence on the impulsive purchasing behavior of Circle K’s consumers in Hanoi. Keywords: factors, Impulsive purchasing behavior, Circle K convenience stores DOI: 10.7176/JESD/14-8-03 Publication date: April 30th 2023

Isolation, screening antimicrobial activity and identification of fungi from marine sediments of the area Thanh Lan, Co To, Vietnam

Marine environment is rich in natural product resources, including marine microorganisms, especially fungi which are not only seen as a potential source of highly applicable bioactive substances but also can provide for science new chemical structures. The objective of this study is to isolate and screen fungal strains with antibacterial activity from the marine environment. Twenty five strains of fungi were isolated from marine sediments of Thanh Lan, Co To island and assessed on antibiotic activity against 7 tested microbial strains, including three Gram-negative bacteria (Escherichia coli ATCC25922, Pseudomonas aeruginosa ATCC27853, Salmonella enterica ATCC13076), three Gram-positive bacteria (Enterococcus faecalis ATCC29212, Stapphylococus aureus ATCC25923, Bacillus cereus ATCC 13245), and the yeast Candida albicans ATCC10231. The minimum inhibitory concentration (MIC) against the tested microorganisms was determined for the crude extracts obtained from the culture broths after ethyl acetate extraction and vacuum rotary evaporation. Three strains with the highest antimicrobial activity M26, M30 and M45 were capable of inhibiting 4 - 5 of the 7 tested microorganisms with MIC values from 64 to 256 μg/ml, depending on each tested strain. Morphological and phylogenetic investigations based on 18S rRNA gene sequences of the three selected strains showed that strains M26 and M30 belonged to the genus Penicillium, whereas strain M45 belonged to the genus Neurospora. The sequences of 18S rRNA gene of three strains M26, M30 and M45 were registered on GenBank database with accession numbers: MH673730, MH673731, MH673732, respectively. Research results showed that marine environment has a great potential in isolation of fungal strains for the search for antibacterial substances as well as other biologically active compounds

PILOT SCALE STUDY ON AMMONIUM REMOVAL IN PHAP VAN WATER PLANT, HANOI CITY

Joint Research on Environmental Science and Technology for the Eart

Pro-poor intervention strategies in irrigated agriculture in Asia: poverty in irrigated agriculture: issues and options: Vietnam

Irrigated farming / Poverty / Farm income / Irrigation management / Institutions / Legal aspects / Water rates / User charges / Participatory management / Privatization / Participatory rural appraisal / Performance indexes / Irrigation programs / Irrigation systems / Pumping / Irrigation canals / Social aspects / Economic aspects / Rivers / Hydrology / Dams / Households / Income / Regression analysis / Drainage / Cooperatives / Water delivery / Water distribution / Rice / Financing / Drought / Vietnam / Red River Delta / Nam Duong Irrigation System / Nam Thach Han Irrigation System / Han River

WRINKLED1 and ACYL‐COA:DIACYLGLYCEROL ACYLTRANSFERASE1 regulate tocochromanol metabolism in Arabidopsis

Photosynthetic organisms such as plants, algae and some cyanobacteria synthesize tocochromanols, a group of compounds that encompasses tocopherols and tocotrienols and that exhibits vitamin E activity in animals. While most vitamin E biosynthetic genes have been identified in plant genomes, regulatory genes controlling tocopherol accumulation are currently unknown.We isolated by forward genetics Arabidopsis enhanced vitamin E (eve) mutants that overaccumulate the classic tocopherols and plastochromanol-8, and a tocochromanol unknown in this species. We mapped eve1 and eve4, and identified the unknown Arabidopsis tocochromanol by using a combination of analytical tools. In addition, we determined its biosynthetic pathway with a series of tocochromanol biosynthetic mutants and transgenic lines.eve1 and eve4 are two seed lipid mutants affecting the WRINKLED1 (WRI1) and ACYL-COA:DIACYLGLYCEROL ACYLTRANSFERASE1 (DGAT1) genes, respectively. The unknown tocochromanol is 11′-12′ γ-tocomonoenol, whose biosynthesis is VITAMIN E 1 (VTE1) - and VTE2-dependent and is initiated by the condensation of homogentisate (HGA) and tetrahydrogeranylgeranyl pyrophosphate.This study identifies the first two regulatory genes, WRI1 and DGAT1, that control the synthesis of all tocochromanol forms in seeds, and shows the existence of a metabolic trade-off between lipid and tocochromanol metabolisms. Moreover, it shows that Arabidopsis possesses a tocomonoenol biosynthetic pathway that competes with tocopherol synthesis

HW-FlowQ: A Multi-Abstraction Level HW-CNN Co-design Quantization Methodology

Model compression through quantization is commonly applied to convolutional neural networks (CNNs) deployed on compute and memory-constrained embedded platforms. Different layers of the CNN can have varying degrees of numerical precision for both weights and activations, resulting in a large search space. Together with the hardware (HW) design space, the challenge of finding the globally optimal HW-CNN combination for a given application becomes daunting. To this end, we propose HW-FlowQ, a systematic approach that enables the co-design of the target hardware platform and the compressed CNN model through quantization. The search space is viewed at three levels of abstraction, allowing for an iterative approach for narrowing down the solution space before reaching a high-fidelity CNN hardware modeling tool, capable of capturing the effects of mixed-precision quantization strategies on different hardware architectures (processing unit counts, memory levels, cost models, dataflows) and two types of computation engines (bit-parallel vectorized, bit-serial). To combine both worlds, a multi-objective non-dominated sorting genetic algorithm (NSGA-II) is leveraged to establish a Pareto-optimal set of quantization strategies for the target HW-metrics at each abstraction level. HW-FlowQ detects optima in a discrete search space and maximizes the task-related accuracy of the underlying CNN while minimizing hardware-related costs. The Pareto-front approach keeps the design space open to a range of non-dominated solutions before refining the design to a more detailed level of abstraction. With equivalent prediction accuracy, we improve the energy and latency by 20% and 45% respectively for ResNet56 compared to existing mixed-precision search methods