67 research outputs found
Research on Criteria for Operational Audit of Expenditure from State Budget in Vietnam
In Vietnam, operational audits have been upgraded as an independent form of audit in the operation of the supreme audit agency. However, because it was introduced later than other types of audit, it is still confusing and general in setting criteria of audit. There are no specific guidelines for auditing expenditure from state budget. Therefore, the formation and application of audit criteria in the audit practice of expenditure from state budget has not been effective, spontaneous and influenced by the actual capacity of assigned auditors. Meanwhile, in order to perform the proper audit function, the most important thing is to build up the evaluation criteria. Based on data collected both secondary and primary from interviewing auditors, experts in the field of state budget, we conducted the synthesis, analysis, evaluation, comparison and clarification of research issues. The results show that the formation of audit criteria is not really reasonable; criteria for economic efficiency and effectiveness are sometimes unclear. Therefore, this study is to identify and develop criteria for evaluating the operational audit of expenditure from state budget in Vietnam. Keywords: Criteria, economy, efficiency, effectiveness, operational audit. DOI: 10.7176/RJFA/10-10-18 Publication date:May 31st 201
Assessment of the Effectiveness of Ich Tam Khang as a Supportive Therapy for Chronic Heart Failure
Background: Heart failure is a chronic disease needing lifelong management. Despite the advances that have been made in the treatment of the disease, both the longevity and quality of life for those with chronic heart failure remain impaired. A more effective therapeutic approach with less negative side effects is still needed. In this study, we evaluate Ich Tam Khang (ITK), the poly-ingredient herbal and nutritional preparation with multiple physiological actions, as a supportive therapy for patients with chronic heart failure.Aims of Study: To evaluate the effectiveness and safety of Ich Tam Khang as an adjunctive treatment of chronic heart failure.Methods: A total of 60 patients with chronic congestive heart failure were enrolled in this open label, cross-sectional and prospective study. All patients were treated with a conventional regimen (digoxin, diuretics, angiotensin-converting-enzyme (ACE) inhibitors or angiotensin II receptor blockers (ARBs), beta blockers) for at least 4 weeks before being divided into two equal groups. In the treated patients with ITK, patients received conventional therapy plus 4 tablets ITK per day added in two divided doses. In the control patients, all patients kept the same conventional regimen without ITK. All patients were followed up for 3 months for clinical and para-clinical outcomes.Result: The symptoms of heart failure (dyspnea, palpitation, peripheral edema, neck vein distention, heptojugular reflex) decreased. Heart rate and blood pressure stabilized during treatment in the treated patients with ITK. Additionally, total cholesterol and HDL-cholesterol normalized in the patients treated with ITK. Most of echocardiography parameters in the ITK treated patients were superior to the control patients. ITK is safe and it has no side effects.Conclusion: ITK as a combination of herbal and nutritional preparation is effective in reducing heart failure symptoms, improving patient's quality of life for the patients with decompensated heart failure and reducing total cholesterol and LDL-C
Research on Management Accounting of Fixed Assets at Vinacomin, Vietnam
The research was conducted to find out about the current situation of management accounting for fixed assets at enterprises of Vietnam National Coal and Mineral Industries Holding Corporation (Vinacomin), Vietnam. Data was collected through interviews with directors, chief accountants, fixed-asset accountants, heads of other departments in the surveyed enterprises, auditors, experts in accounting and auditing field. Analytical procedures are employed in this research. The results indicate that the management and use of fixed assets in enterprises of Vinacomin are still inefficient; applying the improper depreciation methods for each type of fixed assets; most enterprises have not yet developed and analyzed the system of indicators to assess investment situation, technical status and efficiency of using fixed assets. Keywords: Management accounting, fixed assets, efficient use, Vinacomin. DOI: 10.7176/JRDM/61-04 Publication date: November 30th 201
Multiple Recurrent Acute Ischemic Strokes Treated by Thrombectomy in a Patient with Acute Pulmonary Embolism
BACKGROUND: Thrombectomy is recommended to treat for an acute ischemic stroke (AIS) patient with anterior large vessel occlusion. However, there were neither detailed guidelines nor systematic reviews of acute ischemic stroke patients having multiple times or re-occluded arteries.
CASE REPORT: In our case report, we struggled a multiple (4-times) AIS patient underwent by one intravenous r-tpA and 3 remaining of endovascular treatment of thrombectomy. Especially, the finding of both pulmonary embolism and cerebral arteries occlusion in this patient made us difficult to decide the appropriate treatment plan. The patient was considered having multiple cardiac thrombi pumping out to the brain and pulmonary vessels even in treatment with NOAC (New Oral Anticoagulant). Our priority, normally, was to recanalize the brain vessels compared to the pulmonary arteries.
CONCLUSION: In conclusion, based on this noticed case study, we want to share our experiences on the diagnosis of ischemic stroke, the strategy in treatment and prevention with anticoagulant therapy
Interventional Treatment of Lymphatic Leakage Post Appendectomy: Case Report
BACKGROUND: Postoperative lymphatic complications are not common, and lymphatic leakage complication post appendectomy (LLCPC) is even rarer. However, the number of this operation is high so LLCPC can occur.
CASE REPORT: Here, we report a female patient post appendectomy with severe chylous ascites. This patient underwent six operations. A leakage point at the right iliac-fossa, which was embolized successfully after two sessions, was spotted during intranodal lymphangiography. After 6 months, the ascites were significantly reduced while some lymphatic aneurysms still existed in the lumbar-retroperitoneal region.
CONCLUSIONS: Basing the knowledge of this clinical case and literature, we have concluded that lymphatic leakage can be diagnosed and embolized by percutaneous intervention
Direct Observation of Exceptional Points in Photonic Crystal by Cross-Polarization Imaging in Momentum Space
This study explores exceptional points (EPs) in photonic crystals (PhCs) and
introduces a novel method for their single-shot observation. Exceptional points
are spectral singularities found in non-Hermitian systems, such as leaky PhC
slabs. However, directly observing EPs in PhC systems using regular
reflectivity spectroscopy is a considerable challenge due to interference
between guided resonances and background signals. In this work, we present a
simple, nondestructive technique that employs crossed polarizations to directly
observe EPs in momentum-resolved resonant scattering. This approach effectively
suppresses the background signal, enabling exclusive probing of the guided
resonances where EPs manifest. Our results demonstrate the formation of EPs in
both energy-momentum mapping and isofrequency imaging. All experimental
findings align seamlessly with numerical simulations and analytical models. Our
approach holds great potential as a robust tool for studying non-Hermitian
physics in PhC platform
Analysis of Antimicrobial Resistance in Non-typhoidal Salmonella Collected From Pork Retail Outlets and Slaughterhouses in Vietnam Using Whole Genome Sequencing.
Non-typhoidal salmonella (TS) remains a significant health burden worldwide. In Vietnam, pork accounts for 70% of the total meat consumed, and contamination with Salmonella is high. High levels of antimicrobial resistance (AMR) have emerged among porcine NTS and of particular concern is the emergence of colistin resistance, a "last defense" antibioic against multi-drug resistant (MDR) Gram-negative pathogens. This study aimed to investigate the antibiotic susceptibility of 69 NTS isolates collected from the pork retail outlets and slaughterhouses in Vietnam during 2014 a nd 2018/19. Phenotypic testing and whole genome sequencing was used to assess the serotype and AMR gene profiles of the 69 NTS isolates. Seventeen different serotypes were identified, of which S. enterica subsp enterica serotype Typhimurium was the most common followed by S. ser. Rissen, S. ser. London, S. ser. Anatum, and S. ser. Derby. Phenotype AMR was common with 41 (59.4%) isolates deemed MDR. MDR strains were most common in slaughterhouses (83%) and supermarkets (75%) and lowest in traditional markets (38%) and convenience stores (40%). Colistin resistance was identified in 18 strains (15 resistant, three intermediate) with mcr-1 identified in seven isolates (S. ser. Meleagridis, S. Rissen, S. Derby) and mcr-3 in two isolates (S. Typhimurium). This includes the first mcr positive S. Meleagridis to our knowledge. Surprisingly, boutique stores had high levels (60%) of MDR isolates including 5/20 isolates with mcr-1. This study demonstrates that pork from modern retail stores classed as supermarkets or boutique (with pork claiming to be high quality, traceable, environmentally friendly marketed toward higher income consumers) still contained NTS with high levels of AMR
DẪN LIỆU MỚI VỀ MÔI TRƯỜNG NƯỚC VÀ SINH VẬT TRONG CÁC HANG NGẦM VÀ HỒ NƯỚC MẶN KHU VỰC VỊNH HẠ LONG, CÁT BÀ
Submerged caves and saltwater lakes are 2 common habitat types in Ha Long and Cat Ba. However, depending on many different reasons so far they have been poorly studied both on environmental and biological characteristics. The initial results on environment and biological communities in 3 submerged caves (Hang Sang, Hang Toi, Qua Bang) and 3 saltwater lakes (Ang Dau Be, Ang Du, Ang Qua Bang) showed that: status of water environment was different among lakes, especially in the closed lake as Ang Du where salinity was low (9‰), while salinity in the lakes connected to the sea was equal to marine environment (23 - 27‰). Concentration of dissolved oxygen (DO) in saltwater lakes was high from 7.63 - 9.03 mg/L and higher than that in submerged caves and surrounding marine environment. Physical and chemical factors of water in the submerged caves were equivalent to the marine environment because these caves are connected to the sea and water regularly goes in and out according to tidal fluctuation. Organism communities in the submerged caves were abundant with over 142 species being found. The popular groups, sponge and soft coral, were distributed along the length of the caves. Several species with high economic value were commonly observed in the caves, including stone crab Myomenippe hardwickii, flower crab Portunus pelagicus, cone snails Trochus pyramis, shoemaker spinefoot Siganus sutor, snapper Lutjanus russelii ... Species that permanently live in cave were not detected. In the lakes where water is well exchanged to the sea, coral reefs were found and they formed a narrow reef around the lake. Sandy bars often appeared around the lake at the depth of 0.5 - 2 m, containing specialty species as phi (Sanguinolaria diphos), snout otter clam (Lutraria rhynchaena), sea cucumbers with high density (Ang Dau Be, Ang Qua Bang). There was no coral reef in the closed lake (Ang Du) because of low salinity. In this lake, stratification of temperature and salinity led to temperature on surface lower than that on bottom from 30C to 60C, this phenomenon is unusual.Hang ngầm và hồ nước mặn là 2 dạng sinh cảnh khá phổ biến ở Hạ Long và Cát Bà, do nhiều nguyên nhân khác nhau đến nay chúng rất ít được quan tâm nghiên cứu. Các kết quả nghiên cứu bước đầu về môi trường và quần xã sinh vật trong 3 hang ngầm (Hang Sáng, Hang Tối, Hang Quả Bàng) và 3 hồ nước mặn (Áng Đầu Bê, Áng Dù, Áng Quả Bàng) cho thấy: Môi trường nước có sự khác biệt giữa các hồ, đặc biệt là trong hồ kín như Áng Dù có độ muối thấp (9‰), trong khi các hồ có cửa thông với biển có độ muối gần tương đương với môi trường ngoài (23 - 27‰). Hàm lượng chất khí hòa tan như DO trong các hồ nước mặn khá cao từ 7,63 - 9,03 mg/l, cao hơn trong hang ngầm và cao hơn ở môi trường biển xung quanh. Các yếu tố vật lý và hóa học trong môi trường nước tại các hang ngầm gần tương đương với môi trường bên ngoài do có các hang ngầm đều thông với biển và có nước chảy thường xuyên theo sự lên xuống của thủy triều. Quần xã sinh vật trong các hang khá phong phú với trên 142 loài được tìm thấy, phổ biến nhất là hải miên và san hô mềm, chúng phân bố dọc chiều dài hang. Có một số loài có giá trị kinh tế cao thường gặp trong hang là Cù kì Myomenippe hardwickii, ghẹ Portunus pelagicus, ốc nón Trochus pyramis, cá dìa Siganus sutor, cá hồng Lutjanus russellii ... Chưa phát hiện thấy các loài chuyên biệt sống cố định trong hang. Ở các hồ nước lưu thông với môi trường bên ngoài có sự xuất hiện của rạn san hô, chúng tạo thành một dải hẹp bao quanh hồ. Các bãi cát thường xuất hiện quanh hồ ở độ sâu 0,5 - 2 m có các loài đặc sản như phi phi, tu hài, hải sâm với mật độ khá cao (Áng Đầu Bê, Áng Quả Bàng). Trong áng kín không có rạn san hô do nước có độ muối thấp, có sự phân tầng của nhiệt độ và độ muối làm cho nhiệt độ ở tầng mặt thấp hơn tầng đáy 3 - 60C đây là hiện tượng bất thường ở các hồ này
Chapitre 27 - Développement des moyens de recherche institutionnelle pour des approches intégrées dans les pays en développement : un exemple tiré du Vietnam
Introduction L’architecture mondiale de la santé, les changements environnementaux, le développement économique rapide et d’autres changements planétaires sans précédent compliquent le développement présent et futur. C’est ce que démontre la Journée mondiale de l’eau des Nations unies (UNW, 2014), le thème « eau et énergie » et les politiques, programmes et outils de développement sont à la traîne de ces changements planétaires ..
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