295 research outputs found

    Effects of different fibre sources in pig diets on growth performance, gas emissions and slurry characteristics

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    The effects of different fibre sources in pig diets on growth performance, ammonia (NH3), hydrogen sulphide (H2S), greenhouse gas (GHG) emissions and slurry characteristics was studied on 20 crossbred pigs [Duroc x F1 (Landrace x Yorkshire)]. The experimental diets included one low-fibre (LF) diet without maize distiller’s dried grains with solubles (DDGS), brewer’s grain (BG) and coconut cake (CC) and 3 high-fibre (HF) diets with maize DDGS or BG or CC. The experiment was conducted according to a completely randomized design with 5 replications and lasted 62 days. In the growing period and the overall, pigs fed diets LF and HF-DDGS had higher average daily gain (ADG) compared to pigs fed diets HF-BG and HF-CC (P 0.05), while N and P excretions (g/head/day) were greater for diet HF-CC than for diet LF (P < 0.05). The CO2 emission was greater for diets HF-BG and HF-CC than for diets LF and HF-DDGS (P 0.05). In both periods, CH4 emission was lower in diet LF than in diet HF-BG and HF-CC (P < 0.05), while NH3 emission was higher for pigs fed diet LF than pigs fed HF-BG and HF-CC (P < 0.05). The H2 S emission was not affected by diets in both periods. In conclusion, different fibre sources in pig diets may be a practical method to alter growth performance, slurry characteristics and NH3, GHG emissions

    Accounting Information Security Control and Satisfaction of Accountants Regarding Accounting Information Systems

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    This study analyzes the factors affecting accountants’ satisfaction with the accounting information system in Vietnamese enterprises. The research results of this study show that the factors affecting user satisfaction with the accounting information system are directly influenced by four factors: the quality of the accounting workforce, perception of usefulness, system quality, and information quality. The quality of the accounting workforce is the factor that has the greatest direct impact on the accountant’s satisfaction. The second is the perceived usefulness factor. The third is the system quality factor, and the last is the information quality factor. In particular, the results of this study indicate that humans are an important factor. Knowledge of accounting information security control is directly proportional to accountants’ satisfaction with the accounting information system. The results can be used to recommend enterprises improve accountants’ satisfaction, helping to increase work efficiency. Objectives: The main objectives of this study include: (1) Identifying the factors influencing the satisfaction of accountants with the accounting information system in enterprises in Vietnam. (2) Determining the relationship between accounting information security and the satisfaction of accountants with the accounting information system. (3) Providing recommendations to enhance the satisfaction of accountants with the accounting information system in enterprises in Vietnam. Methods: This study uses qualitative and quantitative research. During the qualitative process, this study analyzed related works. Group discussions are used to provide initial assessments of measurement scales, concepts, and research hypotheses and to adjust, supplement, and explore influencing factors. The questionnaire and the research model are reviewed by the experts. Quantitative research involved data collection through survey investigations based on a designed questionnaire via Google Forms. The formal research survey was conducted using a stratified sampling method, encompassing businesses from various sectors. The quantitative research employed the Cronbach Alpha reliability test for the measurement scales, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and the use of structural equation modeling (SEM) to assess the structural relationships. Descriptive statistics and tests of significance were also utilized. Findings: The results of the study on the factors affecting user satisfaction with an accounting information system are directly influenced by four factors: system quality, information quality, quality of accountants, and perceived usefulness. The quality of the accounting workforce has the greatest direct impact on the accountant’s satisfaction, followed by perceived usefulness, system quality, and information quality factors. Novelty:This study discovered a relationship between knowledge of accounting information security and the level of satisfaction among accountants regarding information technology systems in enterprises in Vietnam. This finding can assist enterprises in implementing strategies to provide more training on accounting information security for their employees. Doi: 10.28991/ESJ-2023-07-05-06 Full Text: PD

    Determinants Influencing Quality of Finance and Accounting Education: The Case Study of Vietnam

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    The quality of undergraduate program in general and in the discipline of finance and accounting in particular is one of the big concerned issues in society. For a long time, Vietnam has trained a large number of bachelor students which exceeds the real needs, especially in the field of economics. In the dimension of this study, we investigate the impact levels of determinants on quality of financial and accounting education in the context of the 4th Industrial Revolution. Data were collected by receiving questionnaire feedbacks from students of Trade Union University of Vietnam. By employing the tests of Cronbach’s Alpha, exploratory factor analysis and multivariate regression, the results show that four determinants including (i) role of trainers, (ii) innovation of the training program, (iii) applying information technology; (iv) and social behavior skills of students influence positively the quality of education in the field of finance and accounting. Keywords: Education quality, finance and accounting, Vietna

    Embedding Sustainable Consumption into Higher Education in Vietnam

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    Changing in the way that human produces and consumes are indispensable to achieve sustainable consumption. All of the countries in developed economies, economies in transition and developing economies should promote sustainable consumption. This will require larger changes in society. Higher education plays a vital role in promoting understanding, awareness of professors, staff members and students of sustainable consumption. Through higher education, these people would be positively change their mind about this issue. National Economics University (NEU) is one of the leading university in economics in Vietnam as a case study. Students graduated from the university will be future experts, leaders and businessmen. After graduation, as academic citizens with acquainted knowledge and skills, they will influence the economic and social changes though their business and private purchasing habits and decisions. Using data from the University, this paper will reveal the current landscape of sustainable consumption at National Economics University through the years. In order to embed this issues into education, the university should incorporate sustainable consumption into the curriculum, create and implement a sustainability plan and adjust teaching method to encourage students asking questions, analyzing, thinking critically and making decisions toward sustainable consumption. Keywords: Embedding sustainable consumption, higher education DOI: 10.7176/EJBM/11-18-12 Publication date:June 30th 201

    Review of Literature of Faculty Motivation for Doing Research in Universities

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    Faculty research in the universities plays a very important role in the education and development of every country in the world. The purpose of this research is to review studies in this field, different approaches in studies, and fundamental theories used for studies. The results obtained from the literature review show that many scholars have conducted researches on the determinants influencing the faculty productivity to do research. Most of studies apply the theories of working motivation. However, not many scholars conduct research on the faculty motivation to do research. The final result of this research provides follow-up suggestions for studies of the motivation for conducting research on the side of lecturers, thereby guiding managers to enhance faculty motivation to do research. Keywords: Motivation, productivity, research, lecturer/faculty. DOI: 10.7176/EJBM/11-20-10 Publication date:July 31st 201

    Microscopic Observation Drug Susceptibility Assay (MODS) for Early Diagnosis of Tuberculosis in Children

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    MODS is a novel liquid culture based technique that has been shown to be effective and rapid for early diagnosis of tuberculosis (TB). We evaluated the MODS assay for diagnosis of TB in children in Viet Nam. 217 consecutive samples including sputum (n = 132), gastric fluid (n = 50), CSF (n = 32) and pleural fluid (n = 3) collected from 96 children with suspected TB, were tested by smear, MODS and MGIT. When test results were aggregated by patient, the sensitivity and specificity of smear, MGIT and MODS against “clinical diagnosis” (confirmed and probable groups) as the gold standard were 28.2% and 100%, 42.3% and 100%, 39.7% and 94.4%, respectively. The sensitivity of MGIT and MODS was not significantly different in this analysis (P = 0.5), but MGIT was more sensitive than MODS when analysed on the sample level using a marginal model (P = 0.03). The median time to detection of MODS and MGIT were 8 days and 13 days, respectively, and the time to detection was significantly shorter for MODS in samples where both tests were positive (P<0.001). An analysis of time-dependent sensitivity showed that the detection rates were significantly higher for MODS than for MGIT by day 7 or day 14 (P<0.001 and P = 0.04), respectively. MODS is a rapid and sensitive alternative method for the isolation of M.tuberculosis from children

    BACTERICIDAL ACTIVITY OF NANOSILVER AGAINST PATHOGENIC MICROORGANISMS WHICH CAUSE PECULAR DISEASES OF GENITAL SECRETION TRACK

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          Nano silver was known as a bactericidal agent for almost all bacterial species and has been intensively investigated over the world to apply for disinfection in different fields of human activities and environmental protection. Specifically, genital exudate media contain numerous dangerous bacteria such as Neisseria gonorrhoeae, Enterococcus faecalis, Staphylococcus aureus, Candida albicans etc. which as a rule are drug-resistant with respect to antibiotics. This research presents the results of the application of nanosilver in replacing antibiotics in elimination of the above mentioned microorganisms by using low nanosilver concentrations of about 0.01 mg/cm2 immobilized on non-woven fabric. The experimental data showed that nanosilver-impregnated fabric samples at a concentration 0.01 mg/cm2 gave antibacterial rings of 10 mm, 9 mm and 8 mm, respectively, for        N. gonorrhoeae, Candida albicans + E.coli and Candida albicans + E.coli + S. aureus

    Production of Sucrolytic Enzyme by Bacillus licheniformis by the Bioconversion of Pomelo Albedo as a Carbon Source

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    [[abstract]]Recently, there has been increasing use of agro-byproducts in microbial fermentation to produce a variety of value-added products. In this study, among various kinds of agro-byproducts, pomelo albedo powder (PAP) was found to be the most effective carbon source for the production of sucrose hydrolyzing enzyme by Bacillus licheniformis TKU004. The optimal medium for sucrolytic enzyme production contained 2% PAP, 0.75% NH4NO3 , 0.05% MgSO4 , and 0.05% NaH2PO4 and the optimal culture conditions were pH 6.7, 35 ◩C, 150 rpm, and 24 h. Accordingly, the highest sucrolytic activity was 1.87 U/mL, 4.79-fold higher than that from standard conditions using sucrose as the carbon source. The purified sucrolytic enzyme (sleTKU004) is a 53 kDa monomeric protein and belongs to the glycoside hydrolase family 68. The optimum temperature and pH of sleTKU004 were 50 ◩C, and pH = 6, respectively. SleTKU004 could hydrolyze sucrose, raffinose, and stachyose by attacking the glycoside linkage between glucose and fructose molecules of the sucrose unit. The Km and Vmax of sleTKU004 were 1.16 M and 5.99 ”mol/min, respectively. Finally, sleTKU004 showed strong sucrose tolerance and presented the highest hydrolytic activity at the sucrose concentration of 1.2 M–1.5 M.[[sponsorship]]科技郚[[notice]]èŁœæ­ŁćźŒ

    Adsorption of ciprofloxacin using composite Film from PVA, agarose and maltodextrin

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    Rintangan antibiotik ialah salah satu masalah yang paling membimbangkan hari ini. Oleh itu, membran komposit telah digunakan secara meluas untuk penyingkiran antibiotik daripada air. Filem PVA/Agarosa/Maltodekstrin telah disintesis dengan tuangan dengan pelbagai nisbah komponen. Ia dinilai untuk ciri melalui kelembapan, keterlarutan, pengembangan dan keputusan BET. Keputusan menunjukkan bahawa filem PVA/Agarosa/Maltodekstrin mempamerkan daya maju terbaik dalam persekitaran akuatik melalui keterlarutan rendah (68.88% ± 0.03), bengkak tinggi (431.77% ± 5.89) dan isi padu liang (0.034969 cm³/g). Kapasiti penjerapan PVA/Agarosa/Maltodekstrin telah diuji untuk beberapa antibiotik seperti Ciprofloksacin, Tetracycline, Oxy-Tetracycline dan Chloramphenicol. Keputusan menunjukkan bahawa Ciprofloksacin telah dikeluarkan oleh filem PVA/Agarosa/Maltodekstrin lebih baik daripada antibiotik lain. Penjerapan antibiotik tertinggi diperoleh pada 20 minit, suhu 30 °C, dos 2 g/L, pH 6 dan kepekatan antibiotik 40 mg/L. Penjerapan Ciprofloksacin telah diramalkan melalui model kinetik dan isoterma penjerapan. Keserasian kinetik Pseudo First Order dan isoterma Dubinin-Radushkevich telah menunjukkan bahawa penjerapan berlaku mengikut mekanisme penjerapan fizikal dengan interaksi elektrostatik pada permukaan bahan. Kapasiti penjerapan maksimum direkodkan pada 4.48 mg/g berdasarkan isoterma Dubinin-Radushkevich
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