355 research outputs found
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).
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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 SAIâs audit quality.
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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 auditorsâ perception with 225 valid responses.
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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 auditorâs independence, meanwhile auditor independence has a positive impact on SAIâs audit quality.
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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.
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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
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
Factors Affecting Consumersâ 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 consumersâ 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 Kâs consumers in Hanoi. Keywords: factors, Impulsive purchasing behavior, Circle K convenience stores DOI: 10.7176/JESD/14-8-03 Publication date: April 30th 2023
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
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 ÎŒg/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
Youthsâ word-of-mouth in a developing country: roles of green promotion and green brand loyalty
Purpose â This paper investigates the mediating role of green brand loyalty between green brand image and word-of-mouth (WoM) and the moderating role of green promotion and brand social responsibility among Vietnamese youth.
Research methodology â Using an online questionnaire from 1st October 2022 to 31st December 2022, 740 valid responses were collected.
Findings â The study reveals that green brand loyalty mediates the relationship between brand trust and WoM. Additionally, green promotion significantly moderates the relationship between brand trust and green brand loyalty. The study concludes that green promotion is vital in influencing consumersâ trust in the brand, subsequently increasing their loyalty.
Research limitations â This study has not categorized the groups of environmentally friendly products used by young Vietnamese to see if there is a difference.
Practical implications â These results provide significant implications for brand managers to enhance the effectiveness of WoM.
Originality/Value â Green promotion is an effective strategy for brands to regain consumersâ loyalty and maintain a close relationship between consumers and green brands. Additionally, green brand loyalty emphasizes the significance of green promotion for developing green companies and can serve as a conduit between customers and brands
PILOT SCALE STUDY ON AMMONIUM REMOVAL IN PHAP VAN WATER PLANT, HANOI CITY
Joint Research on Environmental Science and Technology for the Eart
Determinants of Access to Credit by the Small Business at Binh Thuy District, Can Tho City, Vietnam
This paper investigates the âDeterminants of householdsâ business access to bank credit in Binh Thuy district, Can Tho cityâ which is performed by using the method of directly interviewing 240 business households in 8 wards in Binh Thuy district. By using the Logistics models, the finding show that the access to credit by small business households are significantly affected by education level of householders, capital of household businesses, collateral and income of businesses household. In addition, based on given results, possible solutions to improve the access to credit for business households at Binh Thuy district, Can Tho city have been considered
Synthesis of new bioisosteric hemiasterlin analogues with extremely high cytotoxicity
International audienceIn this article, we report a convenient and efficient method for the synthesis of new simplified derivativesof hemiasterlin in which the α,α-dimethylbenzylic moiety A is replaced by α,ÎČ-unsaturated aryl groupsas Michael acceptor. Most of these derivatives have a strong cytotoxic activity on three human tumorcell lines (KB, Hep-G2 and MCF7). Analogs 17b and 17f showed a high cytotoxicity against KB andHep-G2 cancer cell lines comparable to paclitaxel and ellipticine
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