Determinants Influencing Accounting Quality of Transportation Service Firms

The study aimed to determine what determinants influencing the accounting of transportation service firms working the area of Da Nang of Vietnam. A study model was developed, investigated and analyzed with the involvement of 250 transportation service firms in Da Nang. The results show five determinants influencing the accounting works including industry characteristics; legal guidance; material facilities for accounting; interest in accounting of business owners; accountants’ qualifications. Among them, the two most important determinants influencing the quality of the accounting were legal guidance and interest in accounting of business owners. Based on the findings, some recommendations were made to improve the quality of accounting of transportation service firms. Keywords: Determinants, accounting, transportation services DOI: 10.7176/RJFA/11-4-08 Publication date: February 29th 202

The Commitment with FDI Firms of Accountants in Noi Bai Industrial Park - Creative Application in Economics Sociological Knowledge

This study was conducted to identify, evaluate and measure the attributes of accountants’ commitment with FDI firms in Noi Bai industrial park, Hanoi based on the organizational commitment theory of Meyer & Allen (1991) and Creative application in economics sociological knowledge.  Beside, we based on literature review and the results of some interviews, 150 questionnaires were sent directly to accountants in FDI firms in Noi Bai industrial park and were collected in 1 month. However, only 110 questionnaires were satisfactory and included in the analysis. The results of descriptive statistics, Cronbach’s Alpha analysis and Independent T-test have identified and measured 12 attributes of accountants’ commitment which effect on accountants in the FDI firms in Noi Bai industrial park. Based on the findings, some recommendations are given to improve the accountants’ commitment. Keywords: commitment, accountants, FDI firms, Noi Bai industrial park JED codes: M41, M40, O15 DOI: 10.7176/RJFA/10-22-15 Publication date: November 30th 201

A Research on the Quality of Public Transportation Services by Bus in Vietnam

This study was conducted to assess the status of the quality of public passenger transport services by bus in Hanoi. Data were collected from regular passengers using buses as a means of transportation in the city, including passengers standing at stations, waiting shelters and on vehicles to make trips and students of some universities who use buses as a means of transportation. We employ descriptive statistics and hierarchical analysis to learn about the topic of research. The results indicate that the quality of public transport services by buses in Hanoi, which was judged by passengers quite well. In particular, the safety level, convenience, security and hygiene is up to 70%, which was higher than the highest quality level. Quality of fast level and reliability are low. Keywords: quality of services, public passenger transport, buses, Vietnam. DOI: 10.7176/RJFA/10-13-04 Publication date:July 31st 201

Data Structure Model on the Quality of Public Passenger Transport Services by Bus in Vietnam

The system of managing public passenger transport services (PPTS) by bus is a complex system, involving infrastructure, facilities, management and service communication activities between passengers and transport systems. In particular, quality information is the most important factor, providing necessary data for analysis, setting out measures to improve quality to meet the needs of passengers and meet the requirements of related parties. According to the peculiarity of the service, this study selects a database structure model to guide the process of computerizing the management of quality of PPTS by bus in urban areas in Vietnam. The results show that four database systems reflecting the quality information of the infrastructure, means of transport, transport operation and passenger service and each database system is structured by components that ensure proper implementation of QM process according to the continuous quality improvement cycle. The components of each database system are dispersed according to the scope of management to ensure the consistency for the quality management process and facilitate the collection, processing and distribution of information of related parties. Keywords: Quality, transport services, public passengers, Vietnam. DOI: 10.7176/JESD/10-10-13 Publication date:May 31st 201

The immunogenicity of plant-based COE-GCN4pII protein in pigs against the highly virulent porcine epidemic diarrhea virus strain from genotype 2

Porcine epidemic diarrhea virus (PEDV) is a serious infectious causative agent in swine, especially in neonatal piglets. PEDV genotype 2 (G2) strains, particularly G2a, were the primary causes of porcine epidemic diarrhea (PED) outbreaks in Vietnam. Here, we produced a plant-based CO-26K-equivalent epitope (COE) variant from a Vietnamese highly virulent PEDV strain belonging to genotype 2a (COE/G2a) and evaluated the protective efficacy of COE/G2a-GCN4pII protein (COE/G2a-pII) in piglets against the highly virulent PEDV G2a strain following passive immunity. The 5-day-old piglets had high levels of PEDV-specific IgG antibodies, COE-IgA specific antibodies, neutralizing antibodies, and IFN-γ responses. After virulent challenge experiments, all of these piglets survived and had normal clinical symptoms, no watery diarrhea in feces, and an increase in their body weight, while all of the negative control piglets died. These results suggest that the COE/G2a-pII protein produced in plants can be developed as a promising vaccine candidate to protect piglets against PEDV G2a infection in Vietnam

Plant crude extracts containing oligomeric hemagglutinins protect chickens against highly Pathogenic Avian Influenza Virus after one dose of immunization

Highly pathogenic avian influenza viruses (HPAIV) have been responsible for causing several severe outbreaks across the world. To protect poultry farms and to prevent the possible spread of new influenza pandemics, vaccines that are both efficacious and low-cost are in high demand. We produced stable, large hemagglutinin H5 oligomers in planta by the specific interaction between S*Tag and S*Protein. H5 oligomers combined via S*Tag::S*Protein interaction in plant crude extracts induced strong humoral immune responses, strong neutralizing antibody responses, and resistance in chickens after challenge with a wild type HPAIV H5 virus strain. In all three parameters, plant crude extracts with H5 oligomers induced better responses than crude extracts containing trimers. The neutralizing antibodies induced by by two-dose and one dose immunization with an adjuvanted crude extract containing H5 oligomer protected vaccinated chickens from two lethal H5N1 virus strains with the efficiency of 92% and 100%, respectively. Following housing vaccinated chickens together with ten non-immunized chickens, only one of these chickens had detectable levels of the H5N1 virus. To facilitate the easy storage of a candidate vaccine, the H5 oligomer crude extracts were mixed with adjuvants and stored for 3.5 and 5.5 months at 4 degrees C, and chickens were immunized with these crude extracts. All these vaccinated chickens survived after a lethal H5N1 virus challenge. H5 oligomer crude extracts are comparable to commercial vaccines as they also induce strong virus-neutralizing immune responses following the administration of a single dose. The cost-effective production of plant crude extract vaccine candidates and the high stability after long-term storage will enable and encourage the further exploration of this technology for veterinary vaccine development