Using learning games for fourth-grade students to teach Vietnamese lessons and teachers' perspectives on learning games

Students can learn   in   a   meaningful way through the use of educational games. When students apply their skills and information in order to progress through a game, a huge degree of engagement is generated among them in the classroom as a result both their capabilities and their learning   increase. 153 children from primary schools in Vietnam participated in this research. The children were split into two groups: an experimental and a control group. Both groups participated in two sessions of word and sentence practice as well as spelling instruction. According to the findings of the study, the educational outcomes of the students are greatly improved when games are used in their classrooms. In addition, research has shown that some teachers are against the use of games in the classroom since it makes it more difficult to prepare educational materials. Some educators believe that playing educational games is a more effective method of instruction as it allows for greater flexibility during the learning process. This makes a contribution to the theoretical framework that is necessary to guide educators and instructors in the process of improving learning game programs for children in primary schools and other learners

Lax Compliance of Goodwill Impairment Accounting in the Early Year after IFRS Implementation

After some decades of discussing in recognizing, measuring and reporting goodwill in the financial reports, Hong Kong finally has promulgated HKAS 36 - Impairment of Assets, for the convergence of IFRS including IAS 36. This is absolutely applicable to all transactions of business combinations beginning on or after 1st January, 2005. The adoption of HKAS 36 has resulted in significant changes and more complexity in terms of techniques and in the nature of disclosures relating to goodwill and its impairment to the reporting first-time adopters. The traditional method by adopting “capitalize and amortize” has been replaced by impairment testing regime based on subjective assumptions. Therefore, it is more likely to have inconsistent compliance by the first-time adopters in their transition period under the new reporting approach. Thus, this study has the purpose of examining the compliance levels under a variety of provisions of HKAS 36. By using the data of annual reports of Hong Kong listed firms, first-time adopters, the research found the material levels of non-compliance and substantial changes in the quality of note-form disclosures bearing on impairment testing process. Further study on post transition period is identified and discussed. Keywords: Goodwill, Impairment, Financial Reporting Standard, Hong Kon

MÔ PHỎNG ẢNH HƯỞNG CỦA MỰC NƯỚC BIỂN DÂNG ĐẾN BIẾN ĐỘNG ĐỊA HÌNH ĐÁY VÙNG VEN BỜ CỬA SÔNG MÊ KÔNG

This paper presents some study results on morphological change in the coastal region of Mekong River under the influences of sea level rise. In order to set up the models, measured data were collected, systematically and homogeneously processed to create open boundary conditions (time-serial data) for the model. Open sea boundary conditions of the model were created by NESTING method. The model (Delft3D model) was set up with 4 layers in Sigma coordinate. The results of model were validated, showing a fairly good agreement with measured data (water elevation, currents, and suspended sediment concentration) at some places in the study area. Results of some scenarios of simulation (dry and flood season) show the sea level rise due to climate change could make a reduction in the seaward sediment transport and increase its settling around estuaries. As a result, sea level rise causes an increase in the accreted rate of sandbars in southern estuary of Mekong river coastal area. The influences of sea level rise on Mekong river coastal bed topography are prevailing in the region of about 7 - 10 km seawards. Further 10 km from the coast, influences of sea level rise on coastal morphology are not significant.Bài báo trình bày các kết quả nghiên cứu dự báo biến động địa hình ở vùng ven bờ châu thổ sông Mê Kông dưới ảnh hưởng của nước biển dâng. Để thiết lập mô hình tính, các chuỗi số liệu quan trắc đã được thu thập, xử lý hệ thống và đồng bộ cho các điều kiện biên (sông, biển) của mô hình dạng chuỗi số liệu (time serial data). Các biên mở phía biển của mô hình được tạo ra bằng phương pháp lưới lồng (NESTING) từ mô hình có miền tính rộng hơn ở phía ngoài. Mô hình Delft3D với 4 lớp độ sâu theo hệ tọa độ Sigma đã được thiết lập và kiểm chứng cho thấy có sự phù hợp với số liệu đo đạc. Kết quả dự báo trong mùa cạn và mùa lũ đã cho thấy sự dâng cao mực nước biển do biến đổi khí hậu làm hạn chế sự phát tán của dòng trầm tích về phía biển và tập trung di chuyển quanh các cửa sông. Qua đó làm tăng tốc độ bồi tại các bãi bồi khu vực phía ngoài các cửa sông phía nam của vùng ven bờ châu thổ sông Mê Kông. Những ảnh hưởng do dâng cao mực nước biển đến địa hình đáy ven bờ châu thổ sông Mê Kông phổ biến diễn ra trong phạm vi khoảng 7 -       10 km từ cửa sông ra phía ngoài. Ở phía ngoài 10 km từ bờ ra, ảnh hưởng do dâng cao mực nước đến địa hình đáy hầu như không đáng kể

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

Joint Transaction Transmission and Channel Selection in Cognitive Radio Based Blockchain Networks: A Deep Reinforcement Learning Approach

To ensure that the data aggregation, data storage, and data processing are all performed in a decentralized but trusted manner, we propose to use the blockchain with the mining pool to support IoT services based on cognitive radio networks. As such, the secondary user can send its sensing data, i.e., transactions, to the mining pools. After being verified by miners, the transactions are added to the blocks. However, under the dynamics of the primary channel and the uncertainty of the mempool state of the mining pool, it is challenging for the secondary user to determine an optimal transaction transmission policy. In this paper, we propose to use the deep reinforcement learning algorithm to derive an optimal transaction transmission policy for the secondary user. Specifically, we adopt a Double Deep-Q Network (DDQN) that allows the secondary user to learn the optimal policy. The simulation results clearly show that the proposed deep reinforcement learning algorithm outperforms the conventional Q-learning scheme in terms of reward and learning speed

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

Molecular relaxations in supercooled liquid and glassy states of amorphous gambogic acid: Dielectric spectroscopy, calorimetry, and theoretical approach

The relaxation dynamics and thermodynamic properties of supercooled and glassy gambogic acid are investigated using both theory and experiment. We measure the temperature dependence of the relaxation times in three polymorphs (α-, β-, and γ-form). To gain insight into the relaxation processes, we propose a theoretical approach to quantitatively understand the nature of these three relaxations. The α-relaxation captures cooperative motions of molecules, while the β-process is mainly governed by the local dynamics of a single molecule within the cage formed by its nearest neighbors. Based on quantitative agreement between theory and experimental data, our calculations clearly indicate that the β-process is a precursor of the structural relaxation and intramolecular motions are responsible for the γ-relaxation. Moreover, the approach is exploited to study the effects of the heating process on alpha relaxation. We find that the heating rate varies logarithmically with Tg and 1000/Tg . These variations are qualitatively consistent with many prior studies