A Study on the Impact of the Usage of Cost Information on Business Performance of Enterprises in Vietnam

Purpose: The primary objective of the research was to investigate the correlation between the utilization of cost information and business performance of enterprises in Vietnam, particularly in the context of the Covid-19 pandemic.   Design/methodology/approach: A survey was conducted, involving a sample of 380 participants consisting of CEOs, CFOs, managers, board of directors, and individuals in charge of accounting and finance departments. The study employed a structure equation model to analyze the relationship between the use of cost information and business performance.   Findings: The study revealed a significant and positive impact of cost information utilization on business performance among the surveyed enterprises in Vietnam. Additionally, the study provided recommendations for enterprises in Vietnam on how to make use of cost information for various purposes, including planning, evaluating, decision-making, and cost control, to optimize their business performance.   Research, Practical & Social implication: The study's results suggest that utilizing cost information effectively can lead to improved business performance and may provide valuable insights for Vietnamese enterprises on how to navigate the challenging and competitive post-Covid-19 economic environment.   Originality/value: The research employed a structural equation modeling (SEM) approach, and a test for univariate normality demonstrated an outstanding critical skewness ratio value. Furthermore, the kurtosis indicated that the data followed a normal distribution, making it suitable for analysis. Since SEM employs rigorous criteria to evaluate model fit, it can be inferred that the measurement model exhibited a high level of fit. The findings affirm the beneficial impact of utilizing cost information on business performance and offer significant recommendations for Vietnamese businesses in the current post-COVID era

Blended Learning for Secondary Schools in Nam Dinh Province to Satisfy New Standards: The Current Situation and Proposed Models

We offered blended learning models for high schools in Nam Dinh province to satisfy Vietnam's new criteria. These models were based on general approaches to issues, theoretical research, and field research based on surveys and anket questionnaires conducted throughout the area. The results of a survey demonstrate that high school teachers in Nam Dinh have gained a fundamental grasp of blended learning and have, in practice, embraced both online and face-to-face instruction, particularly during the height of the Covid-19 outbreak. However, there was not a standard model for blended learning, therefore it was only used by a few persons. In other contexts, the concept of "blended learning" referred to what was effectively a face-to-face session that was broadcast over the Internet without the necessary adjustments being made to the content, methodology, or evaluation. As a result, we offer a number of different ways to blended learning for high schools in Nam Dinh in order to improve the quality of education provided throughout the province

Experiment program of shake table test on a precast frame made of recycled aggregate concrete

A precast frame model made of Recycled Aggregate Concrete (RAC) been constructed with precast beams, columns and Cast-In-Place (CIP) joints. Then a shaking table test was carried out with three types of earthquake ground motions, namely Wenchuan, El Centro and artificial Shanghai waves. Based on the shaking test, the test program is presented and analyzed. The paper focuses on the shaking test program, including materials, similitude law and scaled model, instruments, seismic waves and loading program. Consequently, a comprehensive understanding on the process of shake table test is revealed thanks to the results of an investigation on a precast frame structure made of recycled aggregate concrete

ARSENIC POLLUTION IN GROUNDWATER IN RED RIVER DELTA, VIETNAM : SITUATION AND HUMAN EXPOSURE

Joint Research on Environmental Science and Technology for the Eart

Financial Performance and Corporate Governance in Microfinance: Evidence from Vietnam

Good corporate governance is considered a building block of success for microfinance institutions (MFIs) as it is presumed to help them in achieving their social and financial goals. This study analyzes the corporate governance and financial performance relationship for MFIs in Vietnam. We construct a corporate governance index based on seven measures pertaining to board size and composition, CEO characteristics, and ownership type. We then estimate the two-way relationship between this index and each of five different financial performance indicators. To address the likely simultaneity between corporate governance and financial performance, we adopt a two-stage least squares estimation approach with instrumental variables. The results confirm the endogenous nature of corporate governance and financial performance. We conclude that profitability and sustainability of MFIs improve with good governance practices and conversely that more profitable and sustainable MFIs have better governance systems. Keywords: Corporate governance, financial performance, microfinance. DOI: 10.7176/EJBM/12-3-12 Publication date: January 31st 2020

The Impact of FDI, International Trade, and National Economy on People’s Standard of Living in ASEAN Countries

This research paper analyzes the impact of foreign direct investment (FDI), international trade, and national economy on the standard of living of people in ASEAN member countries, using data from 2012-2021. The study uses data from this period to examine the effects of these variables on the standard of living in ASEAN member countries. The results indicate that international trade and national economy have a significant influence on people's standard of living in the region. However, the effect of FDI varies depending on the level of development of the country. While FDI doesn't have much effect on developing countries, it has a negative impact on developed countries. The study also provides insights for policymakers on how to promote economic growth and improve the quality of life for people in the ASEAN. Keywords: FDI, international trade, national economy, the standard of living, ASEAN DOI: 10.7176/EJBM/15-6-10 Publication date:March 31st 2023

LIGNANS FROM LEAVES OF AMESIODENDRON CHINENSE AND THEIR CYTOTOXIC ACTIVITY

ABSTRACTFrom leaves of Amesiodendron chinense (Mer.) Hu four lignans (+)-aptosimon (1), (+)-isolariciresinol (2), (-)-cleomiscosin A (3), and (-)-cleomiscosin C (3) were isolated. Their structures were determined by spectroscopic analysis including MS, 1D and 2D NMR as well as by comparison with reported data in literature. All compounds were evaluated for cytotoxic activities against five human cancer cell lines, KB, SK-LU-1, MCF-7, HepG-2, and SW-480. They showed weak cytotoxic activity on five tested human cancer cell lines with IC50 values ranging from 32.61 to 95.18 µg/ml

Approximate formula for the H/V ratio of Rayleigh waves in incompressible orthotropic half-spaces coated by a thin elastic layer

This paper is concerned with the propagation of Rayleigh waves in an incompressible orthotropic elastic half-space coated with a thin incompressible orthotropic elastic layer. The main purpose of the paper is to establish an approximate formula for the Rayleigh wave H/V ratio (the ratio between the amplitudes of the horizontal and vertical displacements of Rayleigh waves at the traction-free surface of the layer). First, the relations between the traction amplitude vector and the displacement amplitude vector of Rayleigh waves at two sides of the interface between the layer and the half-space are created using the Stroh formalism and the effective boundary condition method. Then, an approximate formula for the Rayleigh wave H/V ratio of third-order in terms of dimensionless thickness of the layer has been derived by using these relations along with the Taylor expansion of the displacement amplitude vector of the thin layer at its traction-free surface. It is shown numerically that the obtained formula is a good approximate one. It can be used for extracting mechanical properties of thin films from measured values of the  Rayleigh wave H/V ratio

Evaluation Of Agronomic Traits And Adaptation Of Some Promising Salt Tolerant Rice Lines/Varieties Growing In The Coastal Areas In Thanh Hoa Province, Vietnam

Rice (Oryza sativa L.) is the main food in Vietnam and plays an important role in economic activity in this country. However, rice yield and growing areas are adversely influenced by the threats of the devastation caused by the rise of sea level. This study aimed to evaluate the salt effects in field experiments of 19 promising salt tolerance rice lines/varieties carrying QTL/Saltol, which were selected from the BC2F5 breeding combination between FL479 and Bac Thom 7 (BC7). The field experiments were conducted in two consecutive seasons at three saline-affected rice growing areas, including Nga Son, Hoang Hoa and Quang Xuong districts, Thanh Hoa province. The results showed that among those promising rice lines, the HL15 line had the best yield components in all experimented sites, and good agronomic traits with short plant height and shorter growth duration than the BC7 variety (115-117 days) in the spring season and 102-103 days in the summer season, respectively. All tested had the same level of pest resistance/infection as the control variety BT7 under production conditions using pesticides including HL1, HL13 and HL15, which were mildly infected with the bacterial leaf blight, while HL15 variety showed high resistance to pests and diseases. Moreover, the HL2, HL15 and HL19 lines had scored 3, equivalent to FL478 (tolerant), and the survival rate was over 85% compared with the control variety. Overall, our findings showed that the promising purebred variety HL15 had a range of good agronomic characteristics, resistance to major pests and diseases, high yield potential and salinity tolerance of 6‰. The HL15 variety was renamed as SHPT15 and continued to conduct procedures to recognize it as a new rice variety

Expression of Oryza sativa galactinol synthase gene in maize (Zea may L.)

Galactinol synthase (GolS) is a key biological catalyst for the synthesis of the raffinose oligosaccharides (RFOs) which play important roles in abiotic stress adaptation of plants, especially drought tolerance. GolS gene has been isolated on a variety of plants in order to create material resources for generating transgenic plants resistant to adverse environmental factors. In our previous research, we have isolated a GolS gene from drought stress cDNA library of Oryza sativa L. Moctuyen (named OsGolS). In this study, the expression vector pCAM-Rd/OsGolS carrying the isolated OsGolS gene under the control of stress-inducible Rd29A promoter was constructed and introduced into Agrobacterium tumefaciens LBA4404, which was used for maize transformation.  PCR and Real-time PCR assay indicated that transgene was integrated in the genome of the regenerated Zea mays plants. Reverse transcription-PCR showed that the OsGolS was transcribed into mRNA in Zea mays and was highly expressed. These results provide a basis for the study of the function of OsGolS in drought responses and for the development of drought stress tolerant crops.