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

A glucose biosensor based on modified-enzyme incorporated within electropolymerised poly(3,4-ethylenedioxythiophene) (PEDT) films

International audienceWe have constructed and characterised a glucose sensor using glucose oxidase (GOD) covalently attached to carboxylic acid polyethyleneglycol (PEG), called (PEG–GOD). This modified enzyme was entrapped afterwards within poly(3,4-ethylenedioxythiophene) (PEDT) films electrogenerated on glassy carbon (GC) electrodes. The composite (PEG–GOD/PEDT) film is more porous than the film without enzyme (PEDT+PEG). Data from electrochemical quartz microbalance (ECQM) and pH-stat experiments indicate a good relative activity of the modified enzyme, ca. 12–15%. Amperometric measurements, using ferrocenemethanol as the redox mediator, confirms that the modified enzyme is catalytically active. The effect of film thickness was also investigated. The sensitivities were quite similar for modified-GOD electrodes (ca. 3 mA cm−2 M−1) and unmodified-GOD electrodes (ca. 2.7 mA cm−2 M−1) but a better stability was obtained with modified PEG–GOD electrodes

Poly 3,4-ethylenedioxythiophene as an entrapment support for amperometric enzyme sensor

International audienceA conducting polymer of poly 3,4-ethylenedioxythiophene (PEDT) was used as a matrix for entrapment of enzymes onto a platinum electrode surface in order to construct amperometric biosensors. Glucose oxidase (GOD) was used as an example, and it was entrapped in the polymer during the electrochemical polymerization. Glucose in oxygenated solutions was tested by amperometric measurements at +650 mV (vs. SCE) in a batch system. The influence of several experimental parameters in the electropolymerization process was explored to optimize the analytical performance. The detection limit and sensitivity for this biosensor were 4×10−5 M and 15.2 mA M−1cm−2, respectively. A linear range of response was found from 0.2 to 8 mM of glucose. The response time was 2–5 s. The stability of the electropolymerized films was evaluated in operational conditions. The glucose probe, stored in buffer at 4 °C when not in use, showed a residual activity of 40% after about 1 month. Glucose in synthetic serum was determined under flow injection conditions using an amperometric flow cell

Utilization of Schizochytrium mangrovei PQ6 as feed for rotifer Brachionus plicatilis in rearing black sleeper’s larvae (Bostrichthys sinensis, Lacepede, 1881)

 Schizochytrium mangrovei PQ6 contains many important polyunsaturated fatty acids, such as docosahexaenoic acid (DHA, C22: 6w-3), eicosahexaenoic acid (EPA, C20: 5w-3) and docosapentaenoic acid (DPA, C22: 5w-6). These fatty acids are essential for survival and growth of many marine fish larvae. In this paper, fresh biomass of S. mangrovei PQ6 was used for culturing rotifer Brachionus plicatilis. In the first formula (L1), rotifers were fed on baker’s yeast; in second formula (L2), rotifers were fed on mixed two microalgae, Nannochloropsis oculata and Chaetoceros gracilis; in the third formula (L3), rotifers were fed on S. mangrovei PQ6 biomass. The results indicated that S. mangrovei PQ6 biomass can replace baker’s yeast and autotrophic microalgae in feeding rotifers. Total lipid, total fatty acid and polyunsaturated fatty acid contents of rotifers fed on formula 3 (S. mangrovei PQ6) were higher than those within others. High polyunsaturated fatty acid (C ≥ 20) in omega-3 and 6 groups; DHA and DPA contents of rotifers fed on S. mangrovei PQ6 were the highest, accounting for 39.81% of total fatty acid; 41.95% and 8.24% polyunsaturated fatty acids, corresponding to 20.52; 12.15 and 2.4 mg/g of dried weight, respectively.The survival rate of black sleeper’s larvae was highest when they were fed on rotifers grown on L3 formula (51.20 ± 0.89%), followed by L2 formula (48.70 ± 2.67%) and the lowest with L1 formula (43.44 ± 1.54%) (P 0.05). However, among three formulas, no significant difference was found in the growth of black sleeper’s larvae (P 0.05). These results suggest that biomass of S. mangrovei PQ6 can replace traditional feed like autotrophic microalgae or baker’s yeast for biomass culture of the Brachionus plicatilis rotifer for rearing black sleeper’s larvae to enhance seed quality to meet demands of market.

Relationship between cash holding and capital structure of Vietnamese public companies in the COVID-19 pandemic context

Determining the capital and cash holdings pattern is among the most critical decisions of firm executives. This study investigates the link between cash holdings and capital structure to help executives consider the best pattern of capital and cash. The study collected a sample of 5,747 observations from public companies in Vietnam during 2019–2022 and employed the panel data regression method for analysis. The findings demonstrate a correlation between capital structure and cash holding ratio that is statistically significant. However, these relationships are inconsistent between the cash holdings and each component of the capital structure. Current debt and total debt ratios have a positive and linear association with cash holdings, while non-current debt ratio has a negative and nonlinear association. The study highlights a heterogeneous association of the cash holding ratio with three proxies of debt structure. The results reveal that, during COVID-19, the effects of the non-current debt ratio on cash holding and of cash holding on the current debt ratio have no statistical significance

Deep heterogeneous ensemble.

In recent years, deep neural networks (DNNs) have emerged as a powerful technique in many areas of machine learning. Although DNNs have achieved great breakthrough in processing images, video, audio and text, it also has some limitations such as needing a large number of labeled data for training and having a large number of parameters. Ensemble learning, meanwhile, provides a learning model by combining many different classifiers such that an ensemble of classifiers is better than using single classifier. In this study, we propose a deep ensemble framework called Deep Heterogeneous Ensemble (DHE) for supervised learning tasks. In each layer of our algorithm, the input data is passed through a feature selection method to remove irrelevant features and prevent overfitting. The cross-validation with K learning algorithms is applied to the selected data, in order to obtain the meta-data and the K base classifiers for the next layer. In this way, one layer will output the meta-data as the input data for the next layer, the base classifiers, and the indices of the selected meta-data. A combining algorithm is then applied on the meta-data of the last layer to obtain the final class prediction. Experiments on 30 datasets confirm that the proposed DHE is better than a number of well-known benchmark algorithms

Evaluation of Xpert MTB/RIF and MODS assay for the diagnosis of pediatric tuberculosis

BACKGROUND: Tuberculosis (TB) in children is rarely confirmed due to the lack of effective diagnostic tools; only 10 to 15% of pediatric TB is smear positive due to paucibacillary samples and the difficulty of obtaining high-quality specimens from children. We evaluate here the accuracy of Xpert MTB/RIF in comparison with the Micoroscopic observation drug susceptibility (MODS) assay for diagnosis of TB in children using samples stored during a previously reported evaluation of the MODS assay. METHODS: Ninety-six eligible children presenting with suspected TB were recruited consecutively at Pham Ngoc Thach Hospital in Ho Chi Minh City Viet Nam between May to December 2008 and tested by Ziehl-Neelsen smear, MODS and Mycobacterial growth Indicator (MGIT, Becton Dickinson) culture. All samples sent by the treating clinician for testing were included in the analysis. An aliquot of processed sample deposit was stored at −20°C and tested in the present study by Xpert MTB/RIF test. 183 samples from 73 children were available for analysis by Xpert. Accuracy measures of MODS and Xpert were summarized. RESULTS: The sensitivity (%) in detecting children with a clinical diagnosis of TB for smear, MODS and Xpert were 37.9 [95% CI 25.5; 51.6], 51.7 [38.2; 65.0] and 50.0 [36.6; 63.4], respectively (per patient analysis). Xpert was significantly more sensitive than smear (P=0.046). Testing of additional samples did not increase case detection for MODS while testing of a second sputum sample by Xpert detected only two additional cases. The positive and negative predictive values (%) of Xpert were 100.0 [88.0; 100.0] and 34.1 [20.5; 49.9], respectively, while those of MODS were 96.8 [83.3; 99.9] and 33.3 [19.6; 49.5]. CONCLUSION: MODS culture and Xpert MTB/RIF test have similar sensitivities for the detection of pediatric TB. Xpert MTB RIF is able to detect tuberculosis and rifampicin resistance within two hours. MODS allows isolation of cultures for further drug susceptibility testing but requires approximately one week to become positive. Testing of multiple samples by xpert detected only two additional cases and the benefits must be considered against costs in each setting. Further research is required to evaluate the optimal integration of Xpert into pediatric testing algorithms

The role of nutritional risk evaluation in predicting adverse outcomes among patients with severe COVID-19 in Vietnam

IntroductionAs sufficient nutrition helps alleviate catabolic stress and modulate the systemic inflammatory response of the body, it plays an indispensable role in the good prognosis of critically ill patients. Thus, this study aimed to investigate the malnutrition of patients with severe COVID-19 and its association with adverse treatment outcomes.MethodsWe conducted a retrospective cross-sectional study in two provincial hospitals in Hanoi from February to April 2022. Participants were patients with severe COVID-19 admitted to the Intensive Care Unit (ICU). Malnutrition risk were evaluated by Nutritional Risk Screening-2002 (NRS), Global Leadership Initiative on Malnutrition (GLIM), Prognostic Nutritional Index (PNI), and the adverse prognosis was assessed by Acute Physiology and Chronic Health Evaluation II (APACHE II). The multivariate receiver-operating characteristic (ROC) curve was applied to estimate the predictive ability of those criteria regarding worse treatment results.ResultsThe percentages of malnutrition measured by NRS, GLIM, PNI, and BMI were 62.6, 51.5, 42.9, and 16.6%, respectively. Patients with more severe malnutrition assessed by GLIM, PNI, and having above target fasting blood glucose (FBG) (≥10.0 mmol/L) were more likely to have higher APACHE scores. PNI had a better diagnostic performance than NRS and BMI (AUC = 0.84, 0.81, and 0.82, respectively). In addition, FBG revealed a good prognostic implication (AUC = 0.84).ConclusionA relatively high percentage of patients experienced moderate and severe malnutrition regardless of screening tools. Individuals at higher risk of malnutrition and high FBG were predicted to have more adverse treatment outcomes. It is recommended that nutritional screening should be conducted regularly, and personalizing nutritional care strategies is necessary to meet patients’ nutrient demands and prevent other nutrition-related complications

An optimized HRM method for diagnosis of G6PD deficiency in kinh Vietnamese via viangchan mutation

With Glucose-6-phosphate dehydrogenase (G6PD) deficiency being the most common enzyme disorder in human, there have been 184 discovered point mutations and several methods that have been applied for diagnosing this disease. However, these techniques often pose several major problems such as being time-consuming, low sensitivity and high cost. Recently, the High Resolution Melting (HRM) has been studied and proven to be effective for DNA genotyping, mutation scanning and sequence matching. Therefore, HRM has been chosen for diagnosing G6PD deficiency via Viangchan mutation in this study. In this study, a total of 56 dried blood spot samples (including six control samples which were known the exact genotype by sequencing and fifty unknown samples) were collected and extracted DNA by using QIAamp DNA Blood Mini Kit. Primers for HRM analysis were designed through by the Umelt software. Then HRM optimization was carried out for annealing temperature of primers (Ta) and MgCl2 concentration on six control samples. The optimized HRM protocol with 2.5 μM of MgCl2 and Ta at 62oC was applied for fifty G6PD samples and then comparing with ARMS-PCR genotyping results for the validation process. In the final step, genotyping results were confirmed by sequencing. In a results, both sensitivity and specificity of this technique reached 100%. Based on these favorable outcomes, this study has successfully optimized the HRM conditions for diagnosing fifty G6PD samples. It was such an essential precondition that showed HRM could be applied for other types of G6PD through other types of mutations such as Canton mutation or continues to be developed for HRM-Multiplex reactions

The impact of zerovalent cobalt nanoparticle on photosynthesis - related genes expression in soybean leaves Glycine max (L.) Merr. (Dt26)

Photosynthesis is an important physiological process in plants. It plays a crucial role in plant growth and development. In this study, we investigated the impact of zerovalent cobalt nanoparticles on the photosynthesis and expressing of gene involving in this process in leave of soybean Glycine max (L) Merr “DT26” at different growth stages. The results showed that treatment of zerovalent cobalt nanoparticles made in Vietnam and USA (with two doses of 0.17 and 16.67 mg/kg of soybean seed) enhanced the photosynthesis of soybean by increasing the content of chlorophyll a and the ratio of Fv/Fm compared with the control (without treatment of zerovalent cobalt nanoparticles). These values tended to increase and reached the maximum value at 40 days and then decreased in at 70 days. The expression level of photosynthesis-related genes of soybean leaves also changed depending on the soybean’s growth stage and concentration of zerovalent cobalt nanoparticles being treated. The genes psaA, Lhca, psaB, Cytb6f (belonging to photosystem I) and psbA, psbB, psbC, psbD, psbE (belonging to photosystem II) in the experimental fomulas were higher expressed than that in control group at 20 and 70 days. However, at 40 days, the expression levels of these genes were significantly different. Obtained results supplied the basis for understanding the active mechanism of the above genes to control/regulates photosynthetic activity of plants with and without the presence of zerovalent cobalt nanoparticles as well as under stress conditions.