Ownership Concentration and Accounting Conservatism: The Moderating Role of Board Independence

The purpose of this study is to examine the moderating effect of board independence on the relationship between ownership concentration and accounting conservatism. Using fixed-effect regressions for a sample of 165 Vietnamese listed companies from 2007 to 2017, the results revealed that the proportion of outstanding shares owned by the largest shareholder is negatively associated with accounting conservatism and board independence plays a moderating role in this relationship. Our results are robust after applying alternative measures of the largest ownership and correcting for potential endogeneity using fixed-effects regression with instrumental variables. Overall, our evidence shows that firms with concentrated ownership should keep a high non-executive ratio to maintain accounting conservatism. In other words, increasing the number of non-executive directors on boards in firms with a substantial proportion of shares held by the largest shareholder is likely to strengthen the information environment, giving financial reporting more credibility.JEL Classification: G30; G32. Doi: 10.28991/ESJ-2023-07-01-07 Full Text: PD

Effects of palladium on the optical and hydrogen sensing characteristics of Pd-doped ZnO nanoparticles

Abstract The effect of palladium doping of zinc oxide nanoparticles on the photoluminescence (PL) properties and hydrogen sensing characteristics of gas sensors is investigated. The PL intensity shows that the carrier dynamics coincides with the buildup of the Pd-related green emission. The comparison between the deep level emission and the gas sensing response characteristics allows us to suggest that the dissociation of hydrogen takes place at Pd Zn -vacancies ([Pd 2+ (4d 9 )]). The design of this sensor allows for a continuous monitoring in the range of 0-100% LEL H 2 concentration with high sensitivity and selectivity. 126

A new record of congrid eel, Bathycongrus bleekeri (Congridae) from Vietnam

Three specimens of Bathycongrus bleekeri were collected during the survey in 2015 and 2017. The newly recorded species is described herein, a small, moderately elongate species of Bathycongrus with head and body compressed; vertical fins without black mark; tail slender, attenuated, but not filiform; trunk length 1.2 times greater than head length; teeth small, conical, in about three-four rows on jaws, in a small triangular patch on vomer; 28–29 preanal vertebrae, total of 111–113 vertebrae; 26–28 preanal lateral-line pores. Additional data on the morphology and distribution of the species increases the total number of known species in the family Congridae in Vietnamese waters to twelve

On how religions could accidentally incite lies and violence: Folktales as a cultural transmitter

This research employs the Bayesian network modeling approach, and the Markov chain Monte Carlo technique, to learn about the role of lies and violence in teachings of major religions, using a unique dataset extracted from long-standing Vietnamese folktales. The results indicate that, although lying and violent acts augur negative consequences for those who commit them, their associations with core religious values diverge in the final outcome for the folktale characters. Lying that serves a religious mission of either Confucianism or Taoism (but not Buddhism) brings a positive outcome to a character (βT_and_Lie_O= 2.23; βC_and_Lie_O= 1.47; βT_and_Lie_O= 2.23). A violent act committed to serving Buddhist missions results in a happy ending for the committer (βB_and_Viol_O= 2.55). What is highlighted here is a glaring double standard in the interpretation and practice of the three teachings: the very virtuous outcomes being preached, whether that be compassion and meditation in Buddhism, societal order in Confucianism, or natural harmony in Taoism, appear to accommodate two universal vices—violence in Buddhism and lying in the latter two. These findings contribute to a host of studies aimed at making sense of contradictory human behaviors, adding the role of religious teachings in addition to cognition in belief maintenance and motivated reasoning in discounting counterargument

MicroRNA gga-miR-200a-3p modulates immune response via MAPK signaling pathway in chicken afflicted with necrotic enteritis

International audienceAbstractMicroRNAs (miRNAs) are small non-coding RNAs that contribute to host immune response as post-transcriptional regulation. The current study investigated the biological role of the chicken (Gallus gallus) microRNA-200a-3p (gga-miR-200a-3p), using 2 necrotic enteritis (NE) afflicted genetically disparate chicken lines, 6.3 and 7.2, as well as the mechanisms underlying the fundamental signaling pathways in chicken. The expression of gga-miR-200a-3p in the intestinal mucosal layer of NE-induced chickens, was found to be upregulated during NE infection in the disease-susceptible chicken line 7.2. To validate the target genes, we performed an overexpression analysis of gga-miR-200a-3p using chemically synthesized oligonucleotides identical to gga-miR-200a-3p, reporter gene analysis including luciferase reporter assay, and a dual fluorescence reporter assay in cultured HD11 chicken macrophage cell lines. Gga-miR-200a-3p was observed to be a direct transcriptional repressor of ZAK, MAP2K4, and TGFβ2 that are involved in mitogen-activated protein kinase (MAPK) pathway by targeting the 3′-UTR of their transcripts. Besides, gga-miR-200a-3p may indirectly affect the expression of protein kinases including p38 and ERK1/2 at both transcriptional and translational levels, suggesting that this miRNA may function as an important regulator of the MAPK signaling pathway. Proinflammatory cytokines consisting of IL-1β, IFN-γ, IL-12p40, IL-17A, and LITAF belonging to Th1 and Th17-type cytokines, were upregulated upon gga-miR-200a-3p overexpression. These findings have enhanced our knowledge of the immune function of gga-miR-200a-3p mediating the chicken immune response via regulation of the MAPK signaling pathway and indicate that this miRNA may serve as an important biomarker of diseases in domestic animals

Influence of foliar application with Moringa oleifera residue fertilizer on growth, and yield quality of leafy vegetables

Biofertilizers produced from organic materials help to promote the growth, and yield quality of crops and is more environmentally friendly than chemical fertilizers. Moringa oleifera is a leafy vegetable whose leaves are also used to make biofertilizers. The use of moringa non-edible parts in biofertilizer preparation remains under-explored. In this study, a procedure to produce moringa foliar biofertilizer (MFB) from non-edible parts was developed. The effect of composting time (3 to 4 months) on the quality of MFB was investigated, and four-month incubation was found suitable for biofertilizers yield with the highest nitrogen content and optimal pH. Furthermore, the influences of MFB doses (20 to 100 mL per Litre) on the growth of lettuce and mustard spinach were studied. The yield of these leafy vegetables was the highest at 100 mL per Litre of MFB spray. Finally, MFB was compared with other commercial foliar sprays, including chitosan fertilizer and seaweed fertilizer. Each foliar treatment was applied every five days until five days before harvest. Plant height, the number of leaves, canopy diameter, leaf area index, actual yield, ascorbic acid content, and Brix were found to be similar in lettuce sprayed with MFB, chitosan, and seaweed fertilizers. In conclusion, the application of MFB promoted the growth and yield of mustard spinach

On how religions could accidentally incite lies and violence: folktales as a cultural transmitter

Folklore has a critical role as a cultural transmitter, all the while being a socially accepted medium for the expressions of culturally contradicting wishes and conducts. In this study of Vietnamese folktales, through the use of Bayesian multilevel modeling and the Markov chain Monte Carlo technique, we offer empirical evidence for how the interplay between religious teachings (Confucianism, Buddhism, and Taoism) and deviant behaviors (lying and violence) could affect a folktale’s outcome. The findings indicate that characters who lie and/or commit violent acts tend to have bad endings, as intuition would dictate, but when they are associated with any of the above Three Teachings, the final endings may vary. Positive outcomes are seen in cases where characters associated with Confucianism lie and characters associated with Buddhism act violently. The results supplement the worldwide literature on discrepancies between folklore and real-life conduct, as well as on the contradictory human behaviors vis-à-vis religious teachings. Overall, the study highlights the complexity of human decision-making, especially beyond the folklore realm

The Virome of Acute Respiratory Diseases in Individuals at Risk of Zoonotic Infections

The ongoing coronavirus disease 2019 (COVID-19) pandemic emphasizes the need to actively study the virome of unexplained respiratory diseases. We performed viral metagenomic next-generation sequencing (mNGS) analysis of 91 nasal-throat swabs from individuals working with animals and with acute respiratory diseases. Fifteen virus RT-PCR-positive samples were included as controls, while the other 76 samples were RT-PCR negative for a wide panel of respiratory pathogens. Eukaryotic viruses detected by mNGS were then screened by PCR (using primers based on mNGS-derived contigs) in all samples to compare viral detection by mNGS versus PCR and assess the utility of mNGS in routine diagnostics. mNGS identified expected human rhinoviruses, enteroviruses, influenza A virus, coronavirus OC43, and respiratory syncytial virus (RSV) A in 13 of 15 (86.7%) positive control samples. Additionally, rotavirus, torque teno virus, human papillomavirus, human betaherpesvirus 7, cyclovirus, vientovirus, gemycircularvirus, and statovirus were identified through mNGS. Notably, complete genomes of novel cyclovirus, gemycircularvirus, and statovirus were genetically characterized. Using PCR screening, the novel cyclovirus was additionally detected in 5 and the novel gemycircularvirus in 12 of the remaining samples included for mNGS analysis. Our studies therefore provide pioneering data of the virome of acute-respiratory diseases from individuals at risk of zoonotic infections. The mNGS protocol/pipeline applied here is sensitive for the detection of a variety of viruses, including novel ones. More frequent detections of the novel viruses by PCR than by mNGS on the same samples suggests that PCR remains the most sensitive diagnostic test for viruses whose genomes are known. The detection of novel viruses expands our understanding of the respiratory virome of animal-exposed humans and warrant further studies

The Virome of Acute Respiratory Diseases in Individuals at Risk of Zoonotic Infections

The ongoing coronavirus disease 2019 (COVID-19) pandemic emphasizes the need to actively study the virome of unexplained respiratory diseases. We performed viral metagenomic next-generation sequencing (mNGS) analysis of 91 nasal-throat swabs from individuals working with animals and with acute respiratory diseases. Fifteen virus RT-PCR-positive samples were included as controls, while the other 76 samples were RT-PCR negative for a wide panel of respiratory pathogens. Eukaryotic viruses detected by mNGS were then screened by PCR (using primers based on mNGS-derived contigs) in all samples to compare viral detection by mNGS versus PCR and assess the utility of mNGS in routine diagnostics. mNGS identified expected human rhinoviruses, enteroviruses, influenza A virus, coronavirus OC43, and respiratory syncytial virus (RSV) A in 13 of 15 (86.7%) positive control samples. Additionally, rotavirus, torque teno virus, human papillomavirus, human betaherpesvirus 7, cyclovirus, vientovirus, gemycircularvirus, and statovirus were identified through mNGS. Notably, complete genomes of novel cyclovirus, gemycircularvirus, and statovirus were genetically characterized. Using PCR screening, the novel cyclovirus was additionally detected in 5 and the novel gemycircularvirus in 12 of the remaining samples included for mNGS analysis. Our studies therefore provide pioneering data of the virome of acute-respiratory diseases from individuals at risk of zoonotic infections. The mNGS protocol/pipeline applied here is sensitive for the detection of a variety of viruses, including novel ones. More frequent detections of the novel viruses by PCR than by mNGS on the same samples suggests that PCR remains the most sensitive diagnostic test for viruses whose genomes are known. The detection of novel viruses expands our understanding of the respiratory virome of animal-exposed humans and warrant further studies.Peer reviewe