Determinants Influencing Accounting Quality of Transportation Service Firms

The study aimed to determine what determinants influencing the accounting of transportation service firms working the area of Da Nang of Vietnam. A study model was developed, investigated and analyzed with the involvement of 250 transportation service firms in Da Nang. The results show five determinants influencing the accounting works including industry characteristics; legal guidance; material facilities for accounting; interest in accounting of business owners; accountants’ qualifications. Among them, the two most important determinants influencing the quality of the accounting were legal guidance and interest in accounting of business owners. Based on the findings, some recommendations were made to improve the quality of accounting of transportation service firms. Keywords: Determinants, accounting, transportation services DOI: 10.7176/RJFA/11-4-08 Publication date: February 29th 202

A research on the performance of down-flow hanging sponge (DHS) reactor treating domestic wastewater

The aim of this study was to evaluate the performance of a down-flow hanging sponge (DHS) system in treating domestic wastewater. A pilot-scale of DHS system with a capacity of 60 L was designed and fabricated from polyvinyl chloride (PVC). The dimensions of DHS system are 1.5 m in height and square surface with 0.2 m in width, consists of three identical segments connected vertically in series. Each segment was filled by polyurethane sphere containing sponge. The total area of sponge and polyurethane sphere was 3,300 m2 m-3, density at 150 kg m-3, void ratio at 90%. DHS system was operated at ambient temperature within 82 days and stepwise increased of organic f rate from 0.5 to 1 and 1.5 kg COD m-3 d-1. The results showed that, this system performed well throughout the operational period and achieve the maximum removal of COD, BOD5, NH4+-N, and TN as 80%, 83%, 65% and 60%. The effluent of wastewater from DHS system achieved the requirement for National technical regulation on domestic wastewater of Vietnam type B QCVN 14:2008/BTNMT. In conclusion, the performance of DHS system indicated a high potential for application in removing organic matter and converting nitrogen ammonia to nitrogen nitrate, however it did not perform well for the removal of total nitrogen, it is necessary to study further by providing an anoxic zone in the system to enhance the treatment of nutrient in wastewater

AN INVESTIGATION INTO THE USE OF COLLOCATIONS IN ACADEMIC ESSAYS OF ENGLISH-MAJORED STUDENTS OF THE HIGH-QUALITY PROGRAM AT CAN THO UNIVERSITY, VIETNAM

One of the main goals of language learners is to master all four skills of listening, speaking, reading and writing when it comes to their acquisition of the target language. However, during the process of learning English, learners inevitably face a variety of challenges related to their writing including grammatical errors, word choice, organization, idea development, and most importantly their difficulties in using collocations (Duong & Nguyen, 2021). Therefore, this study has been conducted to investigate the students’ use of English collocations in their academic essays associated with their difficulties so that appropriate pedagogical approaches and practices would be taken into consideration in order to help students improve their English collocational competences in academic writing. This descriptive study was carried out with 103 English-majored students of the High-quality program of the School of Foreign Languages at Can Tho University, Vietnam. A 5-point Likert scale survey with 18 questionnaire items was employed to examine the frequency of students' exposure to as well as their usage of English collocations, and their difficulties in using English collocations. The results of this study have shown that the most commonly used collocations in the students’ academic essays were ‘verb + noun’, and ‘adjective + noun’ lexical collocations. Additionally, the research outcomes have revealed that the types of English collocations that the students were more likely to make the most mistakes belonged to ‘verb + adverb’, and ‘adjective + noun’ lexical collocations.  Article visualizations

Internal market orientation, frontliners' organizational commitment and customer-oriented behavior: A study of airport service in Vietnam

This research examines the three-component structure of the concept internal market orientation (IMO) and investigates its impact on frontliners’ organizational commitment (OC) and customer-oriented behavior (COB) in the context of airport service in Vietnam. Based on a sample of 294 frontliners working in various airports, SEM analysis reveals that IMO has a strong impact on OC. It also has direct and indirect impacts on COB. Moreover, the empirical result supports the component structure of IMO. It is, therefore, suggested that IMO is powerful to enhance both internal employee management and external marketing performance in the research context

A Research on the Quality of Public Transportation Services by Bus in Vietnam

This study was conducted to assess the status of the quality of public passenger transport services by bus in Hanoi. Data were collected from regular passengers using buses as a means of transportation in the city, including passengers standing at stations, waiting shelters and on vehicles to make trips and students of some universities who use buses as a means of transportation. We employ descriptive statistics and hierarchical analysis to learn about the topic of research. The results indicate that the quality of public transport services by buses in Hanoi, which was judged by passengers quite well. In particular, the safety level, convenience, security and hygiene is up to 70%, which was higher than the highest quality level. Quality of fast level and reliability are low. Keywords: quality of services, public passenger transport, buses, Vietnam. DOI: 10.7176/RJFA/10-13-04 Publication date:July 31st 201

Data Structure Model on the Quality of Public Passenger Transport Services by Bus in Vietnam

The system of managing public passenger transport services (PPTS) by bus is a complex system, involving infrastructure, facilities, management and service communication activities between passengers and transport systems. In particular, quality information is the most important factor, providing necessary data for analysis, setting out measures to improve quality to meet the needs of passengers and meet the requirements of related parties. According to the peculiarity of the service, this study selects a database structure model to guide the process of computerizing the management of quality of PPTS by bus in urban areas in Vietnam. The results show that four database systems reflecting the quality information of the infrastructure, means of transport, transport operation and passenger service and each database system is structured by components that ensure proper implementation of QM process according to the continuous quality improvement cycle. The components of each database system are dispersed according to the scope of management to ensure the consistency for the quality management process and facilitate the collection, processing and distribution of information of related parties. Keywords: Quality, transport services, public passengers, Vietnam. DOI: 10.7176/JESD/10-10-13 Publication date:May 31st 201

A Novel Thermostable Cytochrome P450 from Sequence-Based Metagenomics of Binh Chau Hot Spring as a Promising Catalyst for Testosterone Conversion

Biotechnological applications of cytochromes P450 show difficulties, such as low activity, thermal and/or solvent instability, narrow substrate specificity and redox partner dependence. In an attempt to overcome these limitations, an exploitation of novel thermophilic P450 enzymes from nature via uncultured approaches is desirable due to their great advantages that can resolve nearly all mentioned impediments. From the metagenomics library of the Binh Chau hot spring, an open reading frame (ORF) encoding a thermostable cytochrome P450—designated as P450-T3—which shared 66.6% amino acid sequence identity with CYP109C2 of Sorangium cellulosum So ce56 was selected for further identification and characterization. The ORF was synthesized artificially and heterologously expressed in Escherichia coli C43(DE3) using the pET17b system. The purified enzyme had a molecular weight of approximately 43 kDa. The melting temperature of the purified enzyme was 76.2 ◦C and its apparent half-life at 60 ◦C was 38.7 min. Redox partner screening revealed that P450-T3 was reduced well by the mammalian AdR-Adx4-108 and the yeast Arh1-Etp1 redox partners. Lauric acid, palmitic acid, embelin, retinoic acid (all-trans) and retinoic acid (13-cis) demonstrated binding to P450-T3. Interestingly, P450-T3 also bound and converted testosterone. Overall, P450-T3 might become a good candidate for biocatalytic applications on a larger scale

Elaborating a people-centered approach to understanding sustainable livelihoods under climate and environmental change: Thang Binh District, Quang Nam Province, Vietnam

This paper explores the maintenance of livelihoods under climate, environmental, and economic development pressures, through the case of Thang Binh District in Quang Nam Province, Vietnam. Within widespread recognition of the need to link sustainable livelihoods approaches with climate change adaptation, there is growing awareness of the importance of people-centered approaches which keep the diverse experience, capabilities, and knowledges of the most vulnerable at the heart of sustainable livelihoods thinking. In response, this paper explores the conditions for changes in modes of livelihoods in a case study area where top-down strategies for sustainable livelihoods are met with residents’ diverse experiences of vulnerability, and where climate and environmental changes shape residents’ relations with the landscape. The research is undertaken via interviews with residents, farmers/fishers, and local government officials. Our study finds that whilst government-led initiatives for sustainable livelihoods are welcomed in the locality, inflexible policies can make it challenging for the most vulnerable people to access support. Moreover, residents see the capacity to live with and respond to extreme weather events as a critical component of maintaining a sustainable livelihood. Our findings reinforce international literature, showing that ‘the poor’ are not a homogenous category, and illustrate the importance of attention to the smallest levels of government who are tasked with putting sustainable livelihoods initiatives into practice in relation to people’s daily lives