Enhancing Auditor Independence in Developing Countries in Context of Globalization – Evidence in Vietnam

Purpose: Globalization brings many opportunities and challenges for developing countries. So, does globalization create a motivation to improve the auditing profession's ethics? Independence is one of the most important components of auditing professional ethics, which must be maintained throughout the audit process. This article delivers a full insight into identifying factors that enhance the auditor independence promoted in the international integration process. Design/methodology/approach: This article approached from international integration process that affect auditor independence from auditors’ awareness, working environment and professional association. This article used a mixed approach based on the experimental methodology. This article used the archival research method and group discussions method to analyze and assess the research problems and verified by experimental data. The article took the group discussions with experts and survey 280 directors, auditors, auditor assistants who are working in 70 auditing firms. Findings: The results showed that globalization support auditors, audit firms, and professional Association to improve auditor independence. Especially, the factors that enhance the auditor independence driven by international integration: Knowledge, Technology, Competition, Management, Monitoring. Practical implications: The article implied to improve auditor independence in the context that Vietnam is strongly integrating internationally. Originality/value: The article has taken a new approach on auditor independence from globalization in Vietnam

Study change of the performance of airfoil of small wind turbine under low wind speed by CFD simulation

Renewable energy has received strong attention and investment to replace fossil energy sources and reduce greenhouse gas emissions. Quite good and good wind speed areas have been invested in building large-capacity wind farms for many years. The low wind speed region occupies a very large on the world, which has been interested in the exploitation of wind energy in recent years. In this study, the original airfoil of S1010 operated at low wind speed was redesigned to increase the aerodynamic efficiency of the airfoil by using XFLR5 software. After, the new VAST-EPU-S1010 airfoil model was adjusted to the maximum thickness and the maximum thickness position. It was simulated in low wind speed conditions of 4-6 m/s by CFD simulation. The lift coefficient, drag coefficient and $C_{L}$/$C_{D}$ coefficient ratio were evaluated under the effect of the angle of attack and the maximum thickness by using the $k-\epsilon$ model. Simulation results show that the VAST-EPU-S1010 airfoil achieved the greatest aerodynamic efficiency at the angle of attack of 3\,^{\circ}, the maximum thickness of 8\% and the maximum thickness position of 20.32\%. The maximum value of $C_{L}$/$C_{D}$ of the new airfoil at 6 m/s is higher than at the 4 m/s by about 6.25\%.Comment: 19 pages, 21 figure

Students and young university staff development in the context of e-learning and the fourth industrial revolution

This article aims at presenting the current state of students’ capacity for learning and competencies of young staff members in Vietnamese universities. Then, we imply some orientations to improve students’ capacity for learning and young lecturers’ capacity for teaching in the 4th industrial revolution such as: Application of technology in teaching - education management and international affair

Le portail g-INFO pour surveiller la grippe Influenza A

Le portail g-INFO pour surveiller la grippe Influenza

SYSTEM THEORY BASED MULTIPLE BEAMFORMING

In this paper, the problem of analysis and design of large-scale multiple beamforming system is considered by system theory approach. We consider the response of system parameters by set of objective functions in a critical condition, which is unable to access measurement data or the data size is large. The reduced-order model is built and the robust solution is found for a multiple beamforming system. The Monte Carlo simulation results show that the proposed multiple beamforming system yields significant performance against over existing methods

IDENTIFICATION AND ANTIMICROBIAL ACTIVITY OF ACTINOMYCETES STRAINS ISOLATED FROM SAMPLES COLLECTED IN THE COASTAL AREA OF HUE, DA NANG AND QUANG NAM PROVINCES, VIETNAM

Microorganisms are of particular interest because of their ability to synthesize high-value secondary compounds and provide us with novel and diverse chemical structures. The most common source of antibiotics is Actinomycetes which provide around two-third of naturally occurring antibiotics, including many of medical importance. In this study, 81 strains of actinomycetes were isolated from 145 samples including: sediments, sponges, soft corals, echinoderms and starfish collected from three sea areas of Vietnam: Hue, Da Nang and Quang Nam. The strains were fermented in A+ medium and fermentation broths were extracted 5 times with ethyl acetate. The extracts were evaporated under reduced  pressure to yield crude extracts. Quantitative assay was used to determine MIC (Minimum inhibitory concentration) of extract against 7 reference strains. From the results of screening, Seven strains of actinomycetes that have the highest biological activity (Code: G244, G246, G261, G266, G278, G280 and G290) were chosen to be identified by morphological and phylogenetic based on 16S rRNA gene sequences. The results showed that 6 strains G246, G261, G266, G278, G280 and G290 belonged to the genus Streptomyces; and the strain G244 belonged to the genus Micromonospora. In particular, strains G244, G278, G280 were resistant 5/7 strains of microorganisms test, with values  MICs from 2 µg/mL to 256 µg/mL; and three strains G261, G266, G290 showed the inhibitory effect towards 4/7 strains of microorganisms test, with respective values MICs from 2 µg/mL to 256 µg/mL. Moreover, six of the seven selected strains were highly resistant to yeast Candida albicans ATCC10231 with MIC values from 2 µg/mL to 256 µg/mL. These results indicated that marine Actinomycetes in Vietnam are also a potential source to find bioactive substances

SECONDARY METABOLITES FROM MICROMONOSPORA SP. (G044)

In the course of our screening program, the EtOAc extract of a Micromonospora sp. (strain G044) from sponge Tethya aurantium of the sea of Côtô - Thanh Lân exhibited antimicrobial activity against Enterococcus faecalis, Bacillus cereus and Candida albicans. In this paper, we reported the isolation and structural elucidation of six secondary metabolites Cyclo-(Pro-Trp) (1), Cyclo-(Pro-Met) (2), Cyclo-(Pro-Val) (4), N-acetyltryptamine (3), uridine (5), and 2-phenylacetic acid (6) from the cultures broth of Micromonospora sp. (strain G044). The structures of 1 – 6 were determined by analyses of MS and 2D NMR data. All compounds were evaluated for their antimicrobial activity against a panel of clinically significant microorganisms. Compound 1 inhibited Escherichia coli with a MIC value of 128 µg/ml

The Status of Educational Sciences In Vietnam: A Bibliometric Analysis From Clarivate Web Of Science Database Between 1991 And 2018

Since 2013, Vietnam has implemented a plan to reform the whole education sector. However, there is little understanding on the status of educational research in Vietnam, which may lay the foundation for such plan. Thus, this research aims to analyze the whole picture of educational research from Vietnam, as seen from the Clarivate Web of Science (WOS) database: 215 publications were recorded, ranging from 1991 to 2018. These 215 publications were further analyzed from five perspectives: 1) number of publications by year; 2) research fields and levels of education; 3) top institutions with the highest number of publications; 4) international collaboration; and 5) quality. Some of the most notable results are: 1) the educational sciences in Vietnam have been still under-developed until recently; 2) among different research topics research among educational sciences, some (e.g., Vocational Education and Training or Early Childhood Education) seemed to be overlooked whereas others (e.g., Higher Education and Teaching and Learning) seemed to receive more attention from educational scholars; 3) all the most major education – specialized universities did not appear among the top five institutions with highest number of publications; 4) Australia, Thailand, the USA, New Zealand and China were the countries with the highest number of co-publications with Vietnamese researchers; and 5) The majority of publications belonged to low-ranked journals. Implications would be withdrawn for Vietnamese policymakers, education leaders, educational researchers and teachers in order to adjust their policies and/or action plans; thus, enhancing the performance and impacts of educational research in the future

Isolation and characterization of Rhizobium spp. and Bradyrhizobium spp. from legume nodules

Rhizobia topic has been re-focused in recent years because of new findings on their traits not only as nitrogen-fixing bacteria but also as plant growth-promoting rhizobacteria. When combing rhizobial strains with novel biological carriers (e.g., biochar) for inoculant production, it brings great potential for improving soil health in long-term. Appreciating this trend, this study is designed to isolate and characterize local rhizobial strains from legume fields using the conventional method with some modifications to increase efficiency in rhizobial identification. As a result, 17 rhizobial strains were isolated and classified biochemically that genetic identification outcome confirmed 10 strains belong to 07 different Rhizobium species as R. mayense, R. paknamense, R. pusense, R. miluonense, R. tropici, R. phaseoli, and R. multihospitium while the rest belong to 06 various Bradyrhizobium species as B. elkanii, B. centrosematis, B. guangxiense, B. liaoningense, B. yuanmingense, and B. arachidis. Thermal and saline tolerant tests together with seed germination tests also performed on these rhizobial strains to gain data on their responses to abiotic stresses. By comparing rice and mung bean GI values, we can assess the effectiveness of each rhizobial strains to help seeds at their early germination

Disinfection performance of an ultraviolet lamp: a CFD investigation

Ultraviolet (UV)-based devices have shown their effectiveness on various germicidal purposes. To serve their design optimisation, the disinfection effectiveness of a vertically cylindrical UV lamp, whose wattage ranges from P = 30 − 100 W, is numerically investigated in this work. The UV radiation is solved by the Finite Volume Method together with the Discrete Ordinates model. Various results for the UV intensity and its bactericidal effects against several popular virus types, i.e., Corona-SARS, Herpes (type 2), and HIV, are reported and analysed in detail. Results show that the UV irradiance is greatly dependent on the lamp power. Additionally, it is indicated that the higher the lamp wattage employed, the larger the bactericidal rate is observed, resulting in the greater effectiveness of the UV disinfection process. Nevertheless, the wattage of P ≤ 100W is determined to be insufficient for an effective disinfection performance in a whole room; higher values of power must hence be considered in case intensive sterilization is required. Furthermore, the germicidal effect gets reduced with the viruses less sensitive to UV rays, e.g, the bactericidal rate against the HIV virus is only ∼8.98% at the surrounding walls