Evaluation of Accountants’ Performance: The Case of Vietnam

This study is conducted for evaluating accountants’ performance of firms doing business in Vietnam. Based on literature review and interview’s results, dependent variable of accountants’ performance includes four attributes. Having descriptive analysis, Cronbach's Alpha, Independent T-test, ANOVA for measuring performance of accountants in firms in Vietnam. The results show that performance of accountants achieved an average of 3.87, Cronbach's Alpha coefficient with greater than 0.6; evaluation of the performance of accountants of other units in firms and its evaluation of accounting unit itself is different, differences in evaluating performance of accountants from chief accountants, general accountants and accountants. Based on the findings, some recommendations are given for improving accountant performances of firms doing business in the context of Vietnam. Keywords: Performance, Accountants, Vietna

Determinants Influencing Vietnamese Farmers’ Intention in Applying New Technologies in Agricultural Farming

This paper used survey data from 273 farmers planting fruit trees in 23 provinces to assess the impact of some factors on the intention of applying new technologies to agricultural production of Vietnamese farmers. Research results have identified and measured a number of factors that have a positive impact and some negative factors hinder farmers' intention to apply new technologies. These findings are the basis to recommend policies and solutions to promote Vietnamese farmers to apply new technologies. Keywords: Agricultural farming; Applicability, Belief; Benefit; Market demand; Communication DOI: 10.7176/EJBM/12-6-06 Publication date: February 29th 2020

Deep heterogeneous ensemble.

In recent years, deep neural networks (DNNs) have emerged as a powerful technique in many areas of machine learning. Although DNNs have achieved great breakthrough in processing images, video, audio and text, it also has some limitations such as needing a large number of labeled data for training and having a large number of parameters. Ensemble learning, meanwhile, provides a learning model by combining many different classifiers such that an ensemble of classifiers is better than using single classifier. In this study, we propose a deep ensemble framework called Deep Heterogeneous Ensemble (DHE) for supervised learning tasks. In each layer of our algorithm, the input data is passed through a feature selection method to remove irrelevant features and prevent overfitting. The cross-validation with K learning algorithms is applied to the selected data, in order to obtain the meta-data and the K base classifiers for the next layer. In this way, one layer will output the meta-data as the input data for the next layer, the base classifiers, and the indices of the selected meta-data. A combining algorithm is then applied on the meta-data of the last layer to obtain the final class prediction. Experiments on 30 datasets confirm that the proposed DHE is better than a number of well-known benchmark algorithms

Quality of Life and Suitability with Vietnamese Harmonious Face Index in Class III Malocclusion Patients

BACKGROUND: Maxillary Lefort I osteotomy, mandibular bilateral sagittal split ramus was frequently used in correcting skeletal class III malocclusion. There was a lack of research on class III malocclusion patients’ quality of life (QoL) after bimaxillary osteotomy. AIM: Class I Intermaxillary relationship was achieved, aesthetic was significantly improved. Significant improvement in Class III skeletal patients’ quality of life was acquired. The achievement of harmonious face would be beneficial to the facial aesthetics of patients, thus improving the quality of life. METHODS: Harmonious face index is an effective criterion in assessing the surgery’s outcome. In this study was conducted on 30 patients at Hanoi National Hospital of Odontostomatology, Viet Duc Hospital, and Hong Ngoc Hospital from April 2017 to April 2018, and it was a quasi-experimental study with self-comparison, 12 months follow up. RESULTS: Orthognathic surgery effectively corrected malocclusion crossbite, dental compensation, and helped to improve facial aesthetics. 100% of patients had the quality of life improved, good quality of life consisted of 86.7%. In comparison with a harmonious facial index of Kinh ethnic in Vietnam, 70% of patients achieved skeletal harmony, 63.3% of patients achieved dental harmony, 80% achieved soft tissue harmony. CONCLUSIONS: Vietnamese harmonious facial index should be used in planning and pre-surgical simulatio

The institutional experience of the implementing 4DCT in NSCLC radiotherapy planning

Background: The study was to evaluate the effectiveness of dose distribution of four-dimensional computed tomography (4DCT) simulation. Materials and methods: The gross tumor volume (GTV) and clinical target volume (CTV) were contoured in all 10 respiratory phases of 4DCT in 30 patients with non-small cell lung cancer (NSCLC). Both 3D and 4D treatment plans were made individually for each patient using the planning volume (PTV). The PTV3D was taken from a single CTV plus the recommended margin, and the PTV4D was taken from the 4D internal target volume, including all 10 CTVs plus the setup margins. Results The mean PTV was 460 ± 179 (69–820) cm3 for 3DCT and 401 ± 167 (127–854) cm3 for 4DCT (p = 0.0018). The dose distribution (DD) of organs at risk, especially the lungs, was lower for the 4DCT simulation. The V5%, V10%, and V20% of the total lung dose for 4DCT were significantly lower for the 3DCT. However, lung V30% the heart, esophagus, and spinal cord were not significantly different. In addition, the conformity index and the dose heterogeneity index of the PTV were not significantly different. The normal tissue complication probability (NTCP) of the lung and heart was significantly lower for 4DCT than for 3DCT. Conclusions: The 4DCT simulation gives better results on the NTCP. The organs at risk, especially the lungs, receive a significantly lower DD compared with the 3DCT. The conformity index (CI), heterogeneity index (HI) and the DD to the heart, spinal cord, and esophagus were not significantly different between the two techniques

Kinetics of neutralizing antibodies against Omicron variant in Vietnamese healthcare workers after primary immunization with ChAdOx1-S and booster immunization with BNT162b2

We studied the development and persistence of neutralizing antibodies against SARS-CoV-2 ancestral strain, and Delta and Omicron (BA.1 and BA.2) variants in Vietnamese healthcare workers (HCWs) up to 15 weeks after booster vaccination. We included 47 HCWs, including group 1 (G1, N = 21) and group 2 (G2; N = 26) without and with breakthrough Delta variant infection before booster immunization, respectively). The study participants had completed primary immunization with ChAdOx1-S and booster vaccination with BNT162b2. Neutralizing antibodies were measured using a surrogate virus neutralization assay. Of the 21 study participants in G1, neutralizing antibodies against ancestral strain, Delta variant, BA.1, and BA.2 were (almost) abolished at month 8 after the second dose, but all had detectable neutralizing antibodies to the study viruses at week 2 post booster dose. Of the 26 study participants in G2, neutralizing antibody levels to BA.1 and BA.2 were significantly higher than those to the corresponding viruses measured at week 2 post breakthrough infection and before the booster dose. At week 15 post booster vaccination, neutralizing antibodies to BA.1 and BA.2 dropped significantly, with more profound changes observed in those without breakthrough Delta variant infection. Booster vaccination enhanced neutralizing activities against ancestral strain and Delta variant compared with those induced by primary vaccination. These responses were maintained at high levels for at least 15 weeks. Our findings emphasize the importance of the first booster dose in producing cross-neutralizing antibodies against Omicron variant. A second booster to maintain long-term vaccine effectiveness against the currently circulating variants merits further research

Spatiotemporal evolution of SARS-CoV-2 Alpha and Delta variants during large nationwide outbreak of COVID-19, Vietnam, 2021

We analyzed 1,303 SARS-CoV-2 whole-genome sequences from Vietnam, and found the Alpha and Delta variants were responsible for a large nationwide outbreak of COVID-19 in 2021. The Delta variant was confined to the AY.57 lineage and caused >1.7 million infections and >32,000 deaths. Viral transmission was strongly affected by nonpharmaceutical interventions

Validation and utilization of an internally controlled multiplex Real-time RT-PCR assay for simultaneous detection of enteroviruses and enterovirus A71 associated with hand foot and mouth disease

BACKGROUND: Hand foot and mouth disease (HFMD) is a disease of public health importance across the Asia-Pacific region. The disease is caused by enteroviruses (EVs), in particular enterovirus A71 (EV-A71). In EV-A71-associated HFMD, the infection is sometimes associated with severe manifestations including neurological involvement and fatal outcome. The availability of a robust diagnostic assay to distinguish EV-A71 from other EVs is important for patient management and outbreak response. METHODS: We developed and validated an internally controlled one-step single-tube real-time RT-PCR in terms of sensitivity, linearity, precision, and specificity for simultaneous detection of EVs and EV-A71. Subsequently, the assay was then applied on throat and rectal swabs sampled from 434 HFMD patients. RESULTS: The assay was evaluated using both plasmid DNA and viral RNA and has shown to be reproducible with a maximum assay variation of 4.41 % and sensitive with a limit of detection less than 10 copies of target template per reaction, while cross-reactivity with other EV serotypes was not observed. When compared against a published VP1 nested RT-PCR using 112 diagnostic throat and rectal swabs from 112 children with a clinical diagnosis of HFMD during 2014, the multiplex assay had a higher sensitivity and 100 % concordance with sequencing results which showed EVs in 77/112 (68.8 %) and EV-A71 in 7/112 (6.3 %). When applied to clinical diagnostics for 322 children, the assay detected EVs in throat swabs of 257/322 (79.8 %) of which EV-A71 was detected in 36/322 (11.2 %) children. The detection rate increased to 93.5 % (301/322) and 13.4 % (43/322) for EVs and EV-A71, respectively, when rectal swabs from 65 throat-negative children were further analyzed. CONCLUSION: We have successfully developed and validated a sensitive internally controlled multiplex assay for rapid detection of EVs and EV-A71, which is useful for clinical management and outbreak control of HFMD. ELECTRONIC SUPPLEMENTARY MATERIAL: The online version of this article (doi:10.1186/s12985-015-0316-2) contains supplementary material, which is available to authorized users

Determination of k0 factors of short-lived nuclides 46mSc and 110Ag for the k0-NAA

The k0-standardization neutron activation analysis method has successfully determined the mass fraction of elements of interest using around a hundred analytical radionuclides. However, several very short-lived nuclides with half-life less than 100 s have not been used at Dalat research reactor. One of the reasons is that the values of k0-factors of these nuclides are significantly different. Therefore, this work focused on re-determination and evaluation of k0-factors of very short-lived nuclides 110Ag (T1/2 = 24 s) and 46mSc (T1/2 = 18.75 s). The results of determination of the short-lived nuclides revealed that k0-factor of 110Ag is significantly difference between the existing data and the obtained results in this work. The evaluation of the k0-factors was done by using the obtained results for application of k0-NAA for NIST-1566b and NIST-2711A standard reference materials