Complete Accounting of Fixed Assets at Vietnam Public Hospitals When Applying VPSAS 17 and VPSAS 31

Purpose: The aim of this study is to provide a solution based on the regulations of VPSAS that have been issued to improve the accounting of fixed assets in public hospitals in Vietnam today.   Theoretical framework: The study uses regulatory documents of the government and industry to understand the nature, scale of management, fixed assets used in Vietnamese public hospitals.   Design/methodology/approach: The study uses survey data through google form, the research article synthesizes existing shortcomings, analyzes and evaluates from survey data, thereby offering solutions from previous research results, specific characteristics of the health sector and applying VPSAS 17 and VPSAS 31 to accounting for tangible fixed assets at Hanoi public hospitals today to help accountants and managers at Vietnamese public hospitals to participate. study and apply it well in their work.   Findings: The study has provided a number of solutions to improve fixed asset accounting in Vietnamese public hospitals when using VPSAS 17 and VPSAS 31. Next, The results show The determination and recognition of fixed assets are influenced by different management mechanisms, so the treatment and recognition of assets are also different.   Research, Practical & Social implications: The study shows Vietnam is in the process of integrating and perfecting the accounting system according to international regulations, including the public accounting system. One of the public sectors that manages the largest amount of government fixed assets is the public hospital sector.   Originality/value: The value is that In the process of public sector financial reporting disclosure and transparency, the Ministry of Finance has recently developed and issued 11 Vietnamese public accounting standards, the first two phases in the reform process in the field of financial management. public administration at the national and local levels…the application of Vietnamese Public Accounting Standards is important in the PFM Program efforts to improve the efficiency of public spending and strengthen governance. management of public resources towards sustainable development, including accounting for fixed assets at public hospitals.  Therefore, it will greatly affect and influence the financial position in the public financial statements

Application Of Some Active Learning Methods And Assessment In English For Accounting

The issue of teaching and learning English for specialties or ESP (English for Specific Purposes) is an issue that has been mentioned and discussed for many years among Teaching Methods, linguistic and specialized teachers (Le, 2010). From the perspective of linguists and English teachers, specialized English teaching is an area of English language teaching (Hutchinson and Waters) rather than specialized teaching in English as envisioned by the specialized students and professional lecturers. Therefore, Specialized English teaching methods are also the method of teaching English in general applied to specialized English classes. However, the real issue is still controversial because no matter who teaches or the content and orientation, there is an existing fact that our students are still limited in using the language. They are both in general and specialized fields, unable to express themselves in the English language. Presentation skills or the ability to express opinions and evaluate problems in a hypothetical working environment are generally unsatisfactory. In this respect, it can be seen that specialized English teaching and learning is going in the direction of communication in teaching and learning to meet the needs of society (Kenedy, C, and Bolitho, R,). These two scholars emphasize that it is important not to consider English as a specialty as an area of development separate from English language teaching. It is part of a transformation in the English language teaching sector, from general purpose English to specialized purposes. Within the scope of this article, I only focus on introducing some positive assessments and learning methods that have been applied in specialized English teaching.Tan Trao University in Tuyen Quang, Viet Na

From Negative Aspects and Black Aspects of Vietnam Education to Lessons for Social Sciences Students

In our research, we level strong criticism at the State Professor Council in Vietnam, using the case of Tran Van Tho and other members as a representative illustration of their efforts to impede or restrict the growth of the nation's scientific community. We also do not place enough importance on the publication of bogus news online by various Vietnam publications (Thanhnien.vn and Tuoitre.vn), despite the fact that it may lead to confusion, as well as problems and concern in the community. In addition, we oppose the excessive tuition fees and other expenses that have been imposed by Banking University HCM city Vietnam and other institutions in HCM city in recent years, which have caused difficulties for families, parents, students, and society as a whole. In addition, we use these problematic aspects of the education system in Vietnam as a case study to instruct students majoring in social sciences. After that, the authors apply a strategy based on the laws of Malaysia in order to solve the problem of fake news published in the newspapers tuoi tre and thanh nien in Vietnam throughout the period 2015-2022. After the case discussion that was offered earlier, the authors assess the opinions of President Ho Chi Minh on publishing activities for the purpose of better teaching pupils. This is not the least of the authors' contributions

Safety and efficacy of fluoxetine on functional outcome after acute stroke (AFFINITY): a randomised, double-blind, placebo-controlled trial

Background Trials of fluoxetine for recovery after stroke report conflicting results. The Assessment oF FluoxetINe In sTroke recoverY (AFFINITY) trial aimed to show if daily oral fluoxetine for 6 months after stroke improves functional outcome in an ethnically diverse population. Methods AFFINITY was a randomised, parallel-group, double-blind, placebo-controlled trial done in 43 hospital stroke units in Australia (n=29), New Zealand (four), and Vietnam (ten). Eligible patients were adults (aged ≥18 years) with a clinical diagnosis of acute stroke in the previous 2–15 days, brain imaging consistent with ischaemic or haemorrhagic stroke, and a persisting neurological deficit that produced a modified Rankin Scale (mRS) score of 1 or more. Patients were randomly assigned 1:1 via a web-based system using a minimisation algorithm to once daily, oral fluoxetine 20 mg capsules or matching placebo for 6 months. Patients, carers, investigators, and outcome assessors were masked to the treatment allocation. The primary outcome was functional status, measured by the mRS, at 6 months. The primary analysis was an ordinal logistic regression of the mRS at 6 months, adjusted for minimisation variables. Primary and safety analyses were done according to the patient's treatment allocation. The trial is registered with the Australian New Zealand Clinical Trials Registry, ACTRN12611000774921. Findings Between Jan 11, 2013, and June 30, 2019, 1280 patients were recruited in Australia (n=532), New Zealand (n=42), and Vietnam (n=706), of whom 642 were randomly assigned to fluoxetine and 638 were randomly assigned to placebo. Mean duration of trial treatment was 167 days (SD 48·1). At 6 months, mRS data were available in 624 (97%) patients in the fluoxetine group and 632 (99%) in the placebo group. The distribution of mRS categories was similar in the fluoxetine and placebo groups (adjusted common odds ratio 0·94, 95% CI 0·76–1·15; p=0·53). Compared with patients in the placebo group, patients in the fluoxetine group had more falls (20 [3%] vs seven [1%]; p=0·018), bone fractures (19 [3%] vs six [1%]; p=0·014), and epileptic seizures (ten [2%] vs two [<1%]; p=0·038) at 6 months. Interpretation Oral fluoxetine 20 mg daily for 6 months after acute stroke did not improve functional outcome and increased the risk of falls, bone fractures, and epileptic seizures. These results do not support the use of fluoxetine to improve functional outcome after stroke

The measurement of successful management via a net profit maximization model with ten factors and financial accounting disclosure policy- case of Vinamilk in F&B Industry in Vietnam

When a firm has better disclosure policy of financial accounting information it will attract more investment. Many factors affecting accounting information disclosure policy include firm size, leverage, industry characteristics, investor types, etc. And good financial accounting data disclosure will help to reduce risk level of firms. At micro level, cost and net sale factors will affect net profit while at macro levels, risk free rate and exchange rate will impact. According to Nikkei Asian Review, Vinamilk (VNM) is the only brand in F&B industry and the domestic industry leader which ranked 25th among 300 listed companies in the List of ASIA300 Power Performers. It leads the organic trend in milk industry and has made very positive contributions to the overall achievements of economic and social values. Good business management requires us to consider the impacts of multi macro and micro factors on net profit, both internal and external factors, and it contributes to promoting business plan and economic policies for economic growth and stabilizing business operation. By data collection method through statistics, analysis, synthesis, comparison, quantitative analysis to generate qualitative comments and discussion; using econometric method to perform regression equation and evaluate quantitative results, the article analyzed and evaluated the impacts of ten (10) macroeconomic factors such as: stock price, VNIndex, risk free rate, lending rate, cost, sale, inflation, GPD growth, S&P500, exchange rate, etc. on net profit of a leading milk listed company, Vinamilk (VNM) in Vietnam in the 10-year period of 2010-2019, both positive and negative sides. From that regression model and analysis, it will draw leadership features, strengths of this industrial leader. The results of quantitative research, in a ten factor model, show that the decrease in GDP growth and risk free rate, inflation and increase in net sale will have a significant effect and increase VNM net profit, with the highest impact coefficient, the second is decreasing cost. This research finding and recommended policy also can be used as reference in policy for F&B system in many developing countries

Plans for better business performance of Sony in Japan - and suggestions for management and financial accounting transparency

Through years Sony in Japan has shown success in bringing to themarket high quality products, and via technical inventions. Today risk management is one of vital issues in Sony to maintain its reputation in global markets. The purpose of this study is to find out impacts of economic factors at macro level on net profit of a big technological giant like Sony. We found that movement of net profit in big firms such as Sony will reflect the business health of technology system and the whole economy. The results of quantitative research, in a seven factor model, show that the increase in inflation, GDP (increasing too much) and lending rate and reducing risk free rate has a significant effect on reducing Sony net profit with the highest impact coefficient, the second is decreasing the exchange rate. Last but not least, this study proposes risk management solutions and business management plans to lower business risks, cost and enhance its net profit