The Impacts of Internal Audit Practices on the Quality of Internal Control in Vietnamese Smes

Purpose: This study examines the impacts of internal audit practices on internal control in Vietnamese SMEs.   Theoretical framework: This paper employs the three lines of defense model framework to study the impact of internal audit practices on internal control in Vietnamese SMEs. Internal auditing practices were measured by the items listed in the attribute standards and performance standards of the International Professional Practices Framework (IPPF). Internal control quality includes control environment, risk assessment, control activities, information and communication, and monitoring which are provided by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework.   Design/methodology/approach: We collect primary data using questionnaire. Data collected from the questionnaire is divided into two groups (1) the measurement of the internal auditing practices and (2) the measurement of the quality of internal control system. We then use the Structural Equation Modelling (SEM) to test for the hypotheses related to the relationship between internal audit practices and internal control.   Findings: Our results suggest that both attribute standards and performance standards have positive impacts on the control environment, risk assessment, control activities, and monitoring aspects of internal control. Meanwhile, internal audit seems to not influence the information and communication.   Research, Practical & Social implications: The study contributes to the literature by shedding light on the impacts of internal audit practices on the quality of internal control in Vietnamese SMEs.   Originality/value: This study examines the unique context of Vietnamese SMEs. Ultimately, the framework aims to provide a comprehensive understanding of how internal audit practices impact internal control quality in this specific context

GLOBAL ECONOMIC CRISES IN THE 20TH CENTURY AND LESSONS FOR VIETNAM

The research examines the general overview of major financial crises worldwide in the 20th century to answer the question of what creates a large-scale global economic crisis and relates to the potential risks for a crisis nowadays. The study indicates the contexts, causes, happenings/impacts, and measures had been done in three crises: (i) The Great Depression of 1929-1939; (ii) The 1973 oil crisis; (iii) The 1997 Asian financial crisis. From these, lessons and experiences for Vietnam are derived from each crisis. The lessons learned from the 1929-1933 economic crisis highlight that the interconnectedness of different sectors in the economy leads to the vulnerability of the stock market to bubbles, and the need for swift government intervention. Things we learned from the 1973 oil crisis are the importance of having reserves, energy independence, a focus on renewable energy, and a coherent regional strategy. Regarding the 1997 financial and monetary crisis, the lesson drawn is that market liberalization is dangerous, and there is a need for a reliable international financial regulatory mechanism and reducing foreign debt through foreign currency. Additionally, it is necessary to allow for more flexible exchange rates

EU-VIETNAM FREE TRADE AGREEMENT (EVFTA) AND VIETNAM AGRICULTURAL PRODUCTS EXPORT: OPPORTUNITIES AND CHALLENGES

EVFTA is a newly generated free trade agreement with the highest level of commitment that a partner has for Vietnam among the FTAs ​​ signed. Regarding agricultural products, which are Vietnam's strengths, the EVFTA's commitments bring opportunities to expand and diversify export markets; increase exports and promote the improvement of agricultural product quality. In order to meet the strict requirements of the EU, stakeholders including the Government, production facilities, and exporters of Vietnamese agricultural products must take advantage of opportunities and overcome challenges as a result of the EVFTA. By analyzing opportunities and challenges, the article proposes some solutions to take advantage of opportunities and remove difficulties in exporting Vietnamese agricultural products to the EU

Optimization of Lung Surfactant Coating of siRNA Polyplexes for Pulmonary Delivery

Purpose The aim of this study was to understand how coating with a pulmonary surfactant, namely Alveofact, affects the physicochemical parameters as well as in vitro behavior of polyethylenimine (PEI) polyplexes for pulmonary siRNA delivery. Methods Alveofact-coated polyplexes were prepared at different Alveofact:PEI coating ratios and analyzed in terms of size, PDI and zeta potential as well as morphology by transmission electron microscopy. The biological behavior was evaluated in a lung epithelial cell line regarding cell viability, cellular uptake via flow cytometry and gene downregulation by qRT-PCR. Furthermore, a 3D ALI culture model was established to test the mucus diffusion and cellular uptake by confocal microscopy as well as gene silencing activity by qRT-PCR. Results After optimizing the coating process by testing different Alveofact:PEI coating ratios, a formulation with suitable parameters for lung delivery was obtained. In lung epithelial cells, Alveofact-coated polyplexes were well tolerated and internalized. Furthermore, the coating improved the siRNA-mediated gene silencing efficiency. Alveofact-coated polyplexes were then tested on a 3D air-liquid interface (ALI) culture model that, by expressing tight junctions and secreting mucus, resembles important traits of the lung epithelium. Here, we identified the optimal Alveofact:PEI coating ratio to achieve diffusion through the mucus layer while retaining gene silencing activity. Interestingly, the latter underlined the importance of establishing appropriate in vitro models to achieve more consistent results that better predict the in vivo activity. Conclusion The addition of a coating with pulmonary surfactant to polymeric cationic polyplexes represents a valuable formulation strategy to improve local delivery of siRNA to the lungs

Emotions in telephone calls to emergency medical services involving out-of-hospital cardiac arrest: A scoping review

Aims: The purpose of this scoping review was to identify and synthesise existing research evidence on emotions in the context of emergency phone calls to emergency medical services (EMS) involving out-of-hospital cardiac arrest (OHCA). The specific objectives were to identify studies that (1) described emotions during emergency OHCA calls; (2) specified an instrument or method for measuring/assessing emotions; and (3) examined the relationship between emotions and call outcomes or patient outcomes. Methods/Data sources: Five databases were searched on 18 November 2021: Medline, Embase, PsycInfo, CINAHL, and the Cochrane Review Database. Included studies required the following three concepts to be addressed: emotions in the context of EMS calls that involved OHCA. Calls also needed to be made by a ‘second-party’ caller; and each study needed to address at least one of the three specific objectives, as outlined above. The review was conducted in accordance with the Joanna Briggs Institute guidelines for evidence synthesis for scoping reviews. Results: Thirteen eligible studies were included for synthesis. All studies met Objective 1; six studies met Objective 2; and seven met Objective 3. One study reported patient fatality due to heightened emotions and ensuing ineffective communications between callers and call-takers. Conclusion: The review highlights a significant gap in the evidence base of emotions in emergency OHCA-related calls, and the need for a more comprehensive and effective method in assessing and measuring emotions in this context. Relationships between emotions (their expressions and perceptions) and call outcomes (including patient outcomes) also need more rigorous investigation

Knowledge and attitudes of men to prostate cancer

Objective: To ascertain the current level of understanding about prostate cancer (PCa), including treatment options and potential side effects of treatment, among older men. Design and Setting: Questionnaires administered by general practitioners (GPs) in 5 general practices in the Perth metropolitan and regional areas of Western Australia. Participants: Convenience sample of men aged 40-80 years (n=503) with or without prostate cancer presenting for routine consultations. Main outcome measures: Knowledge and attitudes of men to prostate cancer Results: Eighty percent of men did not know the function of the prostate and 48% failed to identify PCa as the most common internal cancer in men. Thirty-five percent had no knowledge of the treatments for PCa and 53% had no knowledge of the side effects of treatments. Asked how they would arrive at a decision about treatment, 70% stated they would ask the GP/specialist for all their options and then decide themselves. Conclusion: This study confirms a deficit in knowledge of the disease among men in the at risk age group. Lack of knowledge encompassed areas which could delay diagnosis and hence treatment. Overall the population preferred some GP/specialist involvement in treatment decision making

On some numerical methods for solving the 1-D Saint-Venant equations of general flow regime. Part 2: Verification and application

In the Part 1 of this paper [1], some numerical methods for solving the 1-D Saint-Venant equations of general flow regime have been described. This Part of the paper presents the results of verification by various test problems, covering all of three flow regimes: sub-, trans-, and super-critical. The results show that the mixed approach (between pointwise and upwind) for source terms is better than the pointwise one and any mathematical transformation of source terms must be careful, since that can lead to nonphysical solutions. The Roe's approximation with the mixed technique for the source terms is used for a preliminary evaluation of the Son La - Hoa Binh dambreak proble

The Rural Clinical School of Western Australia Mindfulness Project

Background: Medical students experience high levels of stress during their training. Literature suggests that mindfulness can reduce stress and increase self-compassion levels in medical students. Most mindfulness training programs are delivered face-to-face and require significant time commitments, which can be difficult to achieve for rurally-based students with heavy academic workloads.Aim: We sought to determine the feasibility and effectiveness of a mindfulness training program delivered online to medical students at a Rural Clinical School.Methods: An 8-week online training program was delivered to third year medical students at the Rural Clinical School of Western Australia in 2016.Using quantitative-qualitative mixed-methods approach, we measured the frequency and duration of the participants’ mindfulness meditation practice, and assessed changes in their perceived stress, self-compassion and compassion levels, as well as personal and professional attitudes and behaviours.Results: 47 students were recruited to the study. 50% of participants were practising at least weekly by the end of the 8-week program, and 32% of responding students reported practising at least weekly 6 months following the intervention. There was a statistically significant reduction in participants’ perceived stress levels and a significant increase in self-compassion at 6 month follow up. Participants reported qualitative insights about the personal and professional impact of mindfulness meditation training as well as barriers to practice

The influence of economic factors on the sustainable energy consumption: evidence from China

Recently, sustainable energy consumption has been a significant factor in reducing environmental degradation due to the high economic growth, and this phenomenon demands more attention of scholars and policymakers. Thus, the current literature examines the impact of economic factors such as economic growth, foreign direct investment (FDI), inflation, and population growth on sustainable energy consumption (SEC), particularly in renewable energy consumption (REC) in China. This study used secondary data collection methods extracted from world development indicators (WDI), incorporating stationary tests like Phillips-Perron (PP) and Augmented Dickey-Fuller (ADF) to check the unit root of the constructs. The time-series data involved are from 1981 to 2019. The autoregressive distributed lag (ARDL) model was utilized to examine the association among the variables. The results indicated that economic growth, FDI, inflation, and population growth were positively associated with SEC in China. This study provides the guidelines to the policymakers to develop policies related to the SEC

Relationship between clinicopathologic factors and FDG avidity in radioiodine-negative recurrent or metastatic differentiated thyroid carcinoma

BACKGROUND: In this study, we investigated the relationship between clinicopathologic factors, BRAF METHODS: From 2015 to 2018 all patients with suspected recurrent or metastatic radioiodine-negative DTC patients who underwent FDG positron emission tomography/computed tomography (PET/CT) were retrospectively reviewed. Suspected lesions on FDG PET/CT were biopsied and underwent BRAF RESULTS: Sixty-three consecutive patients, 55 (87.3%) female, with median age of 48 (range 17-81) were included. The majority of patients had BRAF CONCLUSION: The majority of recurrent or metastatic RAI-negative DTC have BRA