Forecast of factors affecting the fair value accounting in Vietnamese listed companies

This study aims to assess the adoption of fair value accounting in Vietnam, and to forecast factors affecting the fair value (FV) application in Vietnamese listed companies. So, we used multivariate regression analysis to assess the impact of each factor on the application of fair value accounting in Vietnam, by implementing a survey of 203 accountants and directors of Vietnamese listed companies in the period from 2017 to 2019. The research results show that: for both small and medium sized enterprises and large enterprises, human resource factors have the strongest positive impact on FV application, followed by benefit factor. The factors of difficulties negatively affect this application. And, the active market factors have contradictory impacts between these two groups of enterprises. Our findings provide the significant perspectives of applying FV in Vietnamese companies, as well as different recommendations to Vietnamese policy makers in developing the legal accounting framework

Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam

Purpose: This study is intended to show the impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam.   Theoretical framework: We using the multivariate linear regression model between the five independent variables according to five components of internal control in the framework of the COSO 2013 and the dependent variable - accounting information quality according with four attributes namely: appropriateness, reliability, consistency and comparability, completeness and ease of understanding which was presented Susanto in 2016.   Design/methodology/approach: Quantitative research methods are used through questionnaires sent to directors and chief accountants of enterprises. The sample size is 193 valid questionnaires for the period from 2021-2022. Statistical analysis tools, testing the reliability of the scale, exploratory factor analysis, and multiple linear regression are used to evaluate the impact of internal control on the quality of accounting information.   Findings: The research results have proved that all hypotheses are accepted and internal control factors have a positive impact on the usefulness of accounting information. In which, the control environment variable has the strongest impact with the coefficient β5 = 0.276, followed by the monitoring activity variable with the coefficient β5 = 0.258. The risk assessment variable has the impact level of β2 = 0.201; the information, communication and control variables have the lowest impact with the coefficients of β4 = 0.175 and β3 = 0.141, respectively.   Research, Practical & Social implications: The study has provided a basis to confirm the relationship and direction of impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Thereby, this research gives some recommendations for improving the internal control of enterprises in order to improve the quality of accounting information.   Originality/value: The findings reveal that the quality of internal control plays an important role in increasing the quality of accounting information, ensuring the safety of enterprises' assets, reducing financial fraud, and improving risk prevention

The Role of Social Network Sites in English Language Teaching_Harnessing the Potential of Facebook and YouTube as Learning Tools

This paper provides a comprehensive review of the role of Social Network Sites (SNSs) in the context of English as a Second Language (ESL) and English as a Foreign Language (EFL) teaching and learning. It examines the definitions and potential applications of SNSs, with a specific focus on Facebook and YouTube. The paper discusses the educational and instructional implementations of these SNSs, as well as the challenges and drawbacks faced by both teachers and students when utilizing them. Furthermore, it explores the pedagogical implications of incorporating the cutting-edge features offered by SNSs, aiming to bridge the gap between traditional and technologically driven learning environment

Developing Formulas for Quick Calculation of Polyhedron Volume in Spatial Geometry: Application to Vietnam

In the age of globalization, an effective leadership skill is the ability for quick calculation of work-related problems. From an economic perspective, fast computation often provides a competitive advantage in business, where speed, efficiency and accuracy are required. Quick calculation techniques are a central problem in modern mathematics because it shortens the time for solving technical problems. The purpose of the paper is to provide an explanation that will lead to a quick solution to a volume problem. Specifically, some convenient formulas are provided for quick calculation of the volume of the common polyhedron, together with a number of multiple-choice questions with IATA software to practice. Based on the evaluation results, reliable multiple-choice questions are used for an empirical study in Can Tho City, Vietnam on the effectiveness of the formulas for quick calculation of the polyhedron volume in spatial geometry. Statistical analysis shows that quick formulas help students to complete lessons at a higher rate, thereby contributing to improvements in the effectiveness of teaching geometry, especially the volume of the Polyhedron

Determination of the Administration Routes, Doses and Appropriate Age to Vaccinate With Ornitin Triple Vaccine For Cross-breed Colored Broilers in Vietnam

The study was to determine the appropriate dose and administration route of Ornitin Triple vaccine in cross-breed coloured broilers in Vietnam by evaluating the antibody titer against Ornithobacterium rhinotracheale (ORT) and local reactions at injection sites on chickens after vaccination. The study was divided into 2 trials. Both trials were designed with 3 vaccine dose groups: 0.0ml (control group), 0.25ml and 0.5ml and 2 different administration routes: subcutaneous at neck (SC) and intramuscular at breast (IM) injection. The result showed that, no statistically significant difference was found between antibody titer of two administration routes as well as 2 vaccine doses until 13-week-old. Local reactions at the injection sites of IM route was less severe than SC at neck and in higher dose would produce a more severe swelling reaction. Daily weight gain was found to have a slight decrease in the vaccinated groups within 2 weeks after vaccination, however, no statistically significant difference was found in later stage (P > 0.05). In conclusion, Ornitin Triple can be used to vaccinate by IM with the dose of 0.25ml for coloured broilers at early age (3-week-old), or 0.5ml for older birds and should be careful for some reactions at the injection sites

IMPROVEMENT OF CO2 PURIFYING SYSTEM BY PHOTOCATALYST FOR APPLICATION IN MICROALGAE CULTURE TECHNOLOGY

By reactive grinding method Vanadium-doped rutile TiO2 nanoparticle material was obtained with an average particle size of 20‐40nm, the Brunauer–Emmet–Teller (BET) specific surface area about 20 m2g−1 and it absorbed strongly in the UV region and increased at the visible wavelength of 430 – 570 nm. This study focused on the improvement of exhaust gas treatment from coal-fired flue gas of the traditional adsorption-catalysis system (Modular System for Treating Flue Gas - MSTFG) by using the V2O5/TiO2 Rutile as photocatalyst. The results showed that integrating both catalytic systems mentioned above increased the gas treatment efficiency: CO from 77 % to over 98 %, NOx from 50 % to 93 %, SO2 was absent as opposed to the input gas component. Also it showed that V2O5/TiO2 Rutile integrated with MSTFG has got high efficiency of CO treatment, also secured the high obtained CO2 concentration as a valuable carbon source for microagal mass culture as well as saving energy and simplifying devices

Phytoremediation of heavy metal polluted soil and water in Vietnam

Phytoremediation has been intensively studied during the past decade due to its cost-effectiveness and environmental harmonies. Most of the studies on treatment of heavy metal pollution in soil and water by plant species have been done in developed countries but are limited in Vietnam. In this study, we presented some research results of phytoremediation of polluted soils and water with heavy metals that were done by Institute of Environmental Technology for several last years. For treatment of heavy metal pollution in the water, some plants have great ability to accumulate heavy metals such as Vetiveria zizanioides, Phragmites australis, Eichhornia crassipes, Pistia stratiotes, Ipomoea aquatica, Nypa fruticans and Enhydra fluctuans. The heavy metal uptake into shoots and roots of 33 indigenous plant species in Thai Nguyen province was also determined. Two species of the plants investigated, Pteris vittata L. and Pityrogramma calomelanos L. were As hyperaccumulators, containing more than 0.1% As in their shoots while Eleusine indica, Cynodon dactylon, Cyperus rotundus and Equisetum ramosissimum accumulated very high Pb (0.15-0.65%) and Zn (0.22-1.56%) concentrations in their roots. Some experiments to clarify the potential of several plants as good candidates for phytoremediation of polluted soil by heavy metals were carried out in our institute.Phương pháp sử dụng thực vật để xử lý ô nhiễm đã được nghiên cứu nhiều trong thập kỷ qua do chi phí thấp và thân thiện với môi trường. Hầu hết các nghiên cứu về xử lý ô nhiễm kim loại nặng trong đất và nước bằng thực vật đã được thực hiện ở các nước phát triển nhưng ít có tại Việt Nam. Trong nghiên cứu này, chúng tôi giới thiệu một số kết quả dùng công nghệ thực vật để xử lý ô nhiễm kim loại nặng trong đất và nước tại Viện Công nghệ môi trường trong những năm gần đây. Dối với xử lý ô nhiễm kim loại nặng trong nước, một số thực vật có khả năng tích lũy tốt kim loại nặng như Vetiveria zizanioides, Phragmites australis, Eichhornia crassipes, Pistia stratiotes, Ipomoea aquatica, Nypa fruticans và Enhydra fluctuans. Sự hấp thụ và tích lũy kim loại nặng trong phần trên mặt đất và rễ của 33 loài thực vật bản địa tại Thái Nguyên cũng đã được xác định. Hai loài thực vật khảo sát là Pteris vittata và Pityrogramma calomelanos là những loài siêu tích lũy As, chứa hơn 0,1% As trong phần trên mặt đất của cây. leusine indica, Cynodon dactylon, Cyperus rotundus và Equisetum ramosissimum tích lũy Pb (0,15-0,65%) và Zn (0,22-1,56%) rất cao trong rễ. Một số thí nghiệm đánh giá tiềm năng của một số thực vật là đối tượng tốt cho xử lý ô nhiễm kim loại nặng trong đất đã được tiến hành trong phòng thí nghiệm của Viện Công nghệ môi trường

Investigating the diversity of arbuscular mycorrhizal fungi from Gymnema sylvestre and Curcuma longa in Vietnam

Arbuscular mycorrhizal (AM) fungi are soil eukaryotes that belong to phylum Glomeromycota and have symbiosis with the vast majority of higher plants’ roots. AM fungi are believed to be coevolved with terrestrial plants, the abundance and diversity of AM fungal communities as a result are host plant dependent. A survey of AM fungi from the rhizospheres of medicinal plants in Northern Vietnam including gurma Gymnema sylvestre and turmeric Curcuma longa was carried out. From the extracted total DNAs of the medicinal plants’ rhizosphere soil samples, 35 mycorrhizal fungal species were identified by analyzing small subunit rRNA gene sequences. Result revealed that genus Glomus is the most abundant in the AM communities of G. sylvestre and C. longa, followed by Gigaspora and Acaulospora. Besides, AM species belonging to genera Scutellospora, Diversispora and Rhizophagus were observed in almost all rhizosphere soil samples. The spore counting by wet sieving and decanting method uncovered a variation in AM spore density of gurma and turmeric rhizosphere. In general, AM species were found more abundantly and more diverse in collected rhizome soil samples of C. longa (27 species belonging to 10 genera) than of G. sylvestre (17 species found belonging to 7 genera). The observed difference in AM communities of G. sylvestre and C. longa supports evidence for the dependence of AM fungal species on host plants, and indicates that AM fungi may have relation to the host plants’ secondary metabolite production

Climate Change Impacts, Vulnerability Assessment and Economic Analysis of Adaptation Strategies in Ben Tre Province, Vietnam

Scientific database has proven that Vietnam is one of the most affected countries due to climate change impacts on aquaculture and economies of rural communities. Ben Tre region has suffered immensely from recent salt water intrusion. Climate change generates sea level rise, increase in temperature and salt water intrusion. In 2005 losses had increased to US$37 million. We conducted three focus group discussions (FGDs) to assist in the identification of vulnerable sectors and households and community adaptation strategies to climate change. Households were also evaluated based on the levels of vulnerability. Residents have requested the construction of a water treatment plant and a dike system. CEA is employed as the tool for evaluating the two planned adaptations: Building a freshwater-supplying factory and Building a sea dike system. Total costs include initial investment and annual operating costs. We also conducted a benefit cost analysis since the outcomes of the strategies are different. The distribution of vulnerability index showed that 31% of households are highly vulnerable to climatic risk while 56% of households are not vulnerable at all. The sea dike is three times more expensive than the freshwater plant. In addition to the higher investment, it is more costly to keep the sea dike under operation annually. The water treatment plant is more cost effective in servicing the communities with freshwater but the dike has a higher benefit cost ratio when all costs are internalized and secondary benefits to agriculture and aquaculture are considered.EEPSEA and WorldFish Cente

Climate Change Awareness and Impacts on Aquaculture in Poor Rural Coastal Communities, Ben Tre Province, Vietnam

Vietnam has been ranked as one of the countries in Asia with the highest vulnerabilities to climate change impacts on fisheries and aquaculture. Eight of those ten provinces are located in the Mekong River Delta, including Ben Tre Province. We conducted a study to identify the impacts of climate change events on Ben Tre province poor rural coastal communities, to evaluate their awareness and the effects of climate change events on aquaculture. Farmers were aware of changing climatic conditions and pointed out indicators of these changes: (1) Changes in production and culturing patterns, (2) Changes in housing designs, (3) Improvement in drinking water collection and increase in water procurement, (4) Pumping of fresh water in the shrimp ponds, and (5) Building of dikes to prevent salt water intrusion. About 90 percent of respondents indicated that they suffered losses from salt water intrusion. Total losses generated by salt water intrusion amounted to VND 1,599,803,000, equivalent to USD 77,151. Age, education and previous effects from climate change events affected knowledge and perception of severity of climate change events. Farmers who were engaged in aquaculture were more likely to be prepared for climate change events than those who were not.EEPSEA and WorldFish Cente