Case Study “XYZ Commercial Joint-Stock Bank”, Conversion of Financial Statements from Vietnam’s Accounting Standard into International Financing Reporting Standard

The aim of this study is to update significant differences between Vietnam’s accounting standards (VAS) and International financial report standards (IFRS). Case study “XYZ Commercial Joint-Stock Bank”, conversion of financial statements from VAS into IFRS. Analyzed the case study and status of conversion financial statements from VAS into IFRS of Vietnam listed Joint Stock Companies (JSCs) , author found and discussed impediments & challenges to convert IFRS financial statements in Vietnam and suggest to enhance roles of Vietnam Government and listed JSCs on the Vietnam stock market in an effort to convert and adopt IFRS financial statements as well as suggest to establish an IFRS conversion project to have an overview of  conversion processes financial statements from VAS into IFRS for Vietam listed JSCs Keywords: Conversion financial statement, International financial reporting standard, Vietnamese account standar

India-China strategic competition in the Indian Ocean

The XXI is considered by major countries in the Asia-Pacific region as ‘the century of sea and ocean' and is accompanied by fierce competition among the nations to gain interest in the sea regions. On the basis that previously only considered the competition for military objectives, geostrategic bases and traffic channels through the straits, nowadays, countries worldwide have stepped up the competition for economic interests and marine resources. The development of military power and the competitive activities for resources at sea show clear the tendency to use the sea to contain the continent. In that context, the Indian Ocean, as the world's third largest ocean, has an important geographic location and rich and diverse natural resources; the arterial sea route is gradually becoming the center of new world geopolitics and an important area in the strategic competition between two 'Asian giants' - India and China. The competition between these countries in the Indian Ocean is growing and profoundly impacts the region's stability and security. This article focuses on the position and important role of the Indian Ocean in the policies of India and China, the fierce competition between the two countries in nearly two decades of the XXI century

The role of orographic effects on occurrence of the heavy rainfall event over Central Vietnam in November 1999

In this study, the WRF model is used to investigate the role of Central Vietnam terrain on occurrence of the heavy rainfall event in November 1999 over Central Vietnam. Two model experiments with and without terrain were performed to examine the orographic blocking effects during the event. In the terrain experiment, the results from a three-day simulation show that the model reasonably well captures northeast monsoon circulation, tropical cyclones and the occurrence of heavy rainfall in Central Vietnam. The topography causes a high pressure anomaly intensifying northeast monsoon. When the terrain is removed, the three-day accumulated rainfall decreases approximately 75% in comparison with that in the terrain experiment. The terrain blocking and lifting effects in strong wind and moisture laden conditions combined with convergence circulation over open ocean are the main factors for occurrence of the heavy rainfall event

US-China rivalry in Southeast Asia region: a study on the South China Sea case

Southeast Asia is one of the places where fierce rivalry is taking place between the two leading powers in the world today - the US and China. The US-China rivalry in this region takes place in key fields, from politics - diplomacy, economy, security - defense to "soft power", the most prominent of which is the South China Sea issue. This article analyzes the strategic importance of the South China Sea in the policy of the US and China, the competition between the US and China in Southeast Asia in general, and the South China Sea in particular. To achieve this goal, the authors use research methods in international relations to analyze the main issues of the study. In addition to reviewing previous scholarly research and reviews, the authors use a comparative approach to assess the interactions between theory and data. The authors believe the data is important for accurately assessing the strategic competition between the US and China in Southeast Asia and the South China Sea. The rise of China in the early years of the XXI century strongly influenced the adjustment of the US policy in Southeast Asia and the powerful US-China rivalry in this region and the South China Sea. This rivalry is becoming increasingly complicated, and geopolitical conflicts between major powers are possible in the following years

Evaluation of Phacoemulsification Cataract Surgery Outcomes After Penetrating Keratoplasty

BACKGROUND: Cataract is one of the reasons which causes impaired visual acuity (VA) of the eyes after penetrating keratoplasy (PK), which can be treated by cataract surgery after PK or triple procedure. Cataract surgery after PK has advantages that parameters of the eyes such as axial length, anterior chamber depth (ACD) as well as corneal curvature are stabilized after removing all sutures postoperatively, and intraocular lens (IOL) power can be calculated correctly. Therefore, postoperative VA will be improved significantly. In Vietnam, there have not been any study about cataract surgery after PK, therefore we conduct this research. AIM: To evaluate the outcomes of phacoemulsification cataract surgery following primary PK. METHODS: Non-randomized controlled intervention study. Ninteen eyes (19 patients) that underwent phacoemulsification plus IOL insertion after initial PK in Cornea department, Vietnam National Institute of Ophthalmology, from December 2013 to September 2014. RESULTS: All patients presented with reduced VA, including 17 eyes (89.9%) with VA ≤ 20/200, mean astigmatism was 7.9 ± 1.0 D. Clear corneal grafts in 16 eyes while corneal opacity was seen in 3 eyes. All eyes with cataract were diagnosed from grade 2. After cataract surgery, improved VA > 20/200 was achieved in 72.22% of cases. There was a markable reduce of postoperative astigmatism with 1,8 ± 0.8 D (p < 0.05). However, the immunologic graft reaction was presented in one eye, and two edematous corneas also reported after cataract surgery. After treatment, there was one cornea achieved its clarity. CONCLUSION: Phacoemulsification cataract surgery following initial PK showed good outcomes with improved postoperative VA, reduced astigmatism, and the ultimate graft survival rate was high

SEGURANÇA MARÍTIMA NA REGIÃO DO INDO-PACÍFICO: UMA PERSPECTIVA GEOESTRATÉGICA DO ESTREITO DE MALACCA

Maritime security has been in recent times emerged as a burning issue in the fields of international relations in general and in the Indo-Pacific region in particular. With topographical tectonics, this area includes numerous “choke points” on maritime routes that are strategically important to world trade, playing an important role in the transportation of oil, gas and cargo products from the Middle East to Australia and East Asia. Therefore, maritime security issues for the lifeline of the world economy are concerned by the countries in the Indo-Pacific region, in which the important role of the sea route through Straits of Malacca is increasingly emphasized. With a geostrategic position connecting the Andaman Sea (Indian Ocean) and the South China Sea (Pacific Ocean), Straits of Malacca is the shortest route between the Middle East and Asia in general and Pacific Rim countries in particular. This is the location that accounts for a quarter of the world’s marine traffic annually. Energy security and trade economy of major powerful countries in the Indo-Pacific region depend heavily on the maritime security of Straits of Malacca route. Through an analysis of the Malacca Strait’s geostrategic location, this paper elucidates the Indo-Pacific region’s importance in maritime security field in the first two decades of the twenty-first century.Com uma posição geoestratégica conectando o Mar de Andaman (Oceano Índico) e o Mar da China Meridional (Oceano Pacífico), o Estreito de Malaca é a rota mais curta entre o Oriente Médio e a Ásia em geral e os países do Pacífico em particular. Este é o local que responde por um quarto do tráfego marítimo mundial anualmente. A segurança energética e a economia comercial dos principais países poderosos da região do Indo-Pacífico dependem fortemente da segurança marítima da rota do Estreito de Malaca. Através de uma análise da localização geoestratégica do Estreito de Malaca, este artigo elucida a importância da região do Indo-Pacífico no campo da segurança marítima nas duas primeiras décadas do século XXI

Penetrating Keratoplasty for Keratoconus in Vietnamese Patients

BACKGROUND: Keratoconus is an ectatic corneal disorder that can impair the visual acuity. Up to now, penetrating keratoplasty (PK) remains the most common surgical procedure to treat severe keratoconus. In Vietnam, most keratoconus patients come to visit doctor at severe stage and were treated by PK, so we conduct this study. AIM: To evaluate the results of PK for keratoconus in Vietnamese patients. METHODS: This was a retrospective study of 31 eyes with keratoconus who underwent PK in VNIO from January 2005 to December 2014. RESULTS: The average visual acuity was 0.86 ± 0.37 logMAR (20/145). In the group of patients without amblyopia, best spectacle-corrected visual acuity of 20/60 or better was recorded in 75.9% of eyes and 93.1% of eyes achieved a best corrected visual acuity with hard contact lenses of 20/40 or better. Mean postoperative corneal power was 43.8 ± 4.5D. Mean corneal astigmatism was 5.9 ± 2.7D. 94.6% of grafts remained clear. Posterior subcapsular cataract developed in 22.6% of eyes. Graft rejection was recognized in 12.9% of eyes. CONCLUSION: PK is an effective procedure with high rate of graft survival for keratoconus patients. However, patients should be aware of the necessary of optical correction to gain the best VA after surgery