Impact of trained human resources, adoption of technology and international standards on the improvement of accounting and auditing activities in the agricultural sector in Viet Nam

Recently, the adoption of accounting and auditing standards in the agricultural sector has been a global phenomenon that has gained increasing trend due to the significant role of the agricultural industry in the country's economy. Thus, the present study examines the impact of trained human resources, technology adoption, and international standards on improving accounting and auditing activities in the agricultural sector in Vietnam. The present research investigates the moderating impact of agricultural, institutional support among the linkage of trained human resources, technology adoption, international standards, and improvement of accounting and auditing activities in the agricultural sector. The present article has adopted the questionnaires to gather the primary data from selected respondents. The current research has applied the smart-PLS to test the study's hypotheses. The results revealed that trained human resources, technology adoption, and international standards positively impact the improvement of accounting and auditing activities in the agricultural sector. The findings also indicated that the agricultural institutional support significantly moderates the linkage of trained human resources, technology adoption, international standards, and improved accounting and auditing activities in the agricultural sector.Nguyen Van Hoa (University of Kinh Bac (UKB)), Nguyen Thi Hanh Duyen (Vinh University), Vu Ngoc Huyen (Viet Nam National University of Agriculture (VNUA)), Hoang Vu Quang (Researcher at Institute of Policy and Strategy for Agriculture and Rural Development (IPSARD)), Nguyen Van Huong (Hung Yen University of Technology and Education (UTEHY)), Nguyen Thi Cam Tu (National Economics University (NEU)), Bui Thi Minh Nguyet (Vietnam National University of Forestry (VNUF))Includes bibliographical references

Economic impact of climate change on agriculture: a case of Vietnam

Food security, agricultural exports, and livelihoods have improved by rapid agricultural expansion in the previous 30 years. In the coming decades, warming trends and human pressures are expected to exacerbate the impact of climate change on agriculture. A time series of data from 1990 to 2020 examines the economic effects of climate change on Vietnamese farm production. After using the Augmented Dickey-Fuller and Philips-Perron unit root tests, the ARDL bounds testing technique estimates short and long-run cointegration. They found long-run cointegration between the variables. A positive influence of CO2 emissions is identified, although negative impacts of average temperature and rainfall are found. But only in the short term can energy consumption benefit agriculture. Non-climatic factors like crop production and fertiliser consumption have beneficial short- and long-term impacts on agriculture production and yield. Juselius Jhansen As well as proving long-term cointegration between variables. The report advises the Vietnamese government to create and implement many adaptation programmes to preserve the agriculture industry from climate change.Nguyen Van Huong (Faculty of Economics, Hung Yen University of Technology and Education (UTEHY)), Bui Thi Minh Nguyet (Vietnam National University of Forestry), Hoang Van Hung (Faculty of Economics, Hung Yen University of Technology and Education (UTEHY)), Hoang Minh Duc (Faculty of Economics, Hung Yen University of Technology and Education (UTEHY)), Nguyen Van Chuong (University of Financial and Business Administration (UFBA)), Do Minh Tri (Nguyen Van Linh Political School), Phung Van Hien (National Academy of Public Administration (NAPA))Includes bibliographical references

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

Usporedba enzimske i ultrazvučne ekstrakcije albumina iz praha kondicioniranih sjemenki bundeve (Cucurbita pepo)

In this study, ultrasound- and enzyme-assisted extractions of albumin (water-soluble protein group) from defatted pumpkin (Cucurbita pepo) seed powder were compared. Both advanced extraction techniques strongly increased the albumin yield in comparison with conventional extraction. The extraction rate was two times faster in the ultrasonic extraction than in the enzymatic extraction. However, the maximum albumin yield was 16 % higher when using enzymatic extraction. Functional properties of the pumpkin seed albumin concentrates obtained using the enzymatic, ultrasonic and conventional methods were then evaluated. Use of hydrolase for degradation of cell wall of the plant material did not change the functional properties of the albumin concentrate in comparison with the conventional extraction. The ultrasonic extraction enhanced water-holding, oil-holding and emulsifying capacities of the pumpkin seed albumin concentrate, but slightly reduced the foaming capacity, and emulsion and foam stability.U ovom su radu uspoređena dva postupka izolacije albumina, proteina topljivog u vodi, iz praha kondicioniranih sjemenki bundeve (Cucurbita pepo), i to ekstrakcijom pomoću ultrazvuka te pomoću enzima. U usporedbi s konvencionalnom ekstrakcijom, oba su postupka znatno povećala prinos albumina. Ultrazvučna je ekstrakcija bila dva puta brža od enzimske, međutim, najveći je prinos albumina od 16 % dobiven enzimskom ekstrakcijom. Ispitana su funkcionalna svojstva koncentrata albumina dobivenog iz sjemenki bundeve enzimskom, ultrazvučnom i konvencionalnom ekstrakcijom. Enzimska hidroliza nije utjecala na funkcionalna svojstva koncentrata albumina, za razliku od konvencionalne ekstrakcije. Ultrazvučnom su ekstrakcijom poboljšana svojstva zadržavanja vode i ulja te emulgiranja, a neznatno smanjena svojstva pjenjenja te stabilnost pjene i emulzije koncentrata albumina

Enhanced Adsorption of Methylene Blue by Chemically Modified Materials Derived from Phragmites australis Stems

In this study, the biomass of Phragmites australis was chemically modified using NaOH and subsequently citric acid to produce an effective adsorbent named SA-RPB. The absorbent was characterized using XRD, SEM, BET, and FT-IR methods. The study's findings indicated that the adsorbent existed mainly as cellulose crystals, contained micropores with an average diameter of 15.97 nm, and had a large number of hydroxyl and carboxyl groups on the surface. The adsorption process of SA-RPB was evaluated through the adsorption of methylene blue (MB) dye in aqueous solution. Adsorption kinetics showed that the pseudo-second-order model well described the adsorption process. The adsorption isotherm process satisfactorily fitted with the Langmuir model with the maximum adsorption capacity of 191.49 mg/g at 303 K. These findings show that MB may be efficiently removed from aqueous solutions using the adsorbent made from the raw biomass of Phragmites australis treated with NaOH and then citric acid

Workplace wellbeing in community pharmacy practice: A cross-sectional study in Can Tho, Vietnam

Background: Among pharmacy workers, low workplace wellbeing can lead to reduced effectiveness. However, to date, studies on this issue are limited within the community pharmacy setting in Vietnam. Objectives: This study was conducted to identify the component aspects of workplace wellbeing and their associations with demographic characteristics. Methods: The cross-sectional descriptive study was conducted in Can Tho, Vietnam. Self-administered questionnaires were hand-delivered to all pharmacy workers working at selected community pharmacies. The workplace wellbeing scale comprised 18 items. Results: In total, 382 pharmacy workers participated in this study. Factor analysis revealed three fundamental aspects to workplace wellbeing: Factor 1 – perceived self-worth and job satisfaction, Factor 2 – positive emotions with work, and Factor 3 – negative emotions with work. Factor 1 showed a positive correlation with Factor 2, with a correlation coefficient (ρ) of 0.509, while both Factor 1 (ρ = −0.399) and Factor 2 (ρ = −0.416) demonstrated negative correlations with Factor 3. Higher income was associated with higher positive emotions with work (P = 0.008), higher perceived self-worth and job satisfaction (P = 0.013), and lower negative emotions with work (P < 0.001). Conclusion: Workplace wellbeing of pharmacy workers in their professional environments was associated with financial aspects. These findings suggest that policies aimed at improving income for pharmacy workers could bring benefits to enhancing job satisfaction and workplace wellbeing

Urinary catecholamine excretion, cardiovascular variability, and outcomes in tetanus

Severe tetanus is characterized by muscle spasm and cardiovascular system disturbance. The pathophysiology of muscle spasm is relatively well understood and involves inhibition of central inhibitory synapses by tetanus toxin. That of cardiovascular disturbance is less clear, but is believed to relate to disinhibition of the autonomic nervous system. The clinical syndrome of autonomic nervous system dysfunction (ANSD) seen in severe tetanus is characterized principally by changes in heart rate and blood pressure which have been linked to increased circulating catecholamines. Previous studies have described varying relationships between catecholamines and signs of ANSD in tetanus, but are limited by confounders and assays used. In this study, we aimed to perform detailed characterization of the relationship between catecholamines (adrenaline and noradrenaline), cardiovascular parameters (heart rate and blood pressure) and clinical outcomes (ANSD, mechanical ventilation required, and length of intensive care unit stay) in adults with tetanus, as well as examine whether intrathecal antitoxin administration affected subsequent catecholamine excretion. Noradrenaline and adrenaline were measured by ELISA from 24-h urine collections taken on day 5 of hospitalization in 272 patients enrolled in a 2 × 2 factorial-blinded randomized controlled trial in a Vietnamese hospital. Catecholamine results measured from 263 patients were available for analysis. After adjustment for potential confounders (i.e., age, sex, intervention treatment, and medications), there were indications of non-linear relationships between urinary catecholamines and heart rate. Adrenaline and noradrenaline were associated with subsequent development of ANSD, and length of ICU stay

Screening for Optimal Parameters of Nattokinase Synthesis by Bacillus subtilis natto in Solid-State Fermentation

Nattokinase, which is an extracellular enzyme synthesized by Bacillus subtilis natto, is a medication for cardiovascular disease treatment. In this study, soybean seed was used as a substrate for culturing Bacillus subtilis natto in solid-state fermentation to produce nattokinase. The optimal culture parameters for solid-state fermentation to synthesize nattokinase by Bacillus subtilis natto were 2:50 (v:w) of the ratio of Bacillus subtilis natto pre-culture to the substrate, 42 h of fermentation time, and 3 cm of the thickness of the substrate. At this optimal culture parameter of solid-state fermentation by using Bacillus subtilis natto, the enzymatic activity of crude nattokinase was 7.13 ± 0.2, 16.24 ± 0.33, and 16.55 ± 0.06 (specific activity/mL), respectively. Furthermore, we aim to apply this study with large scale production initially. Thus, the ratio of reusing Bacillus subtilis natto in fermentation product to substrate for a new process of solid-state fermentation and circulation time of reusing Bacillus subtilis natto in new solid fermentation process were screened. The maximal enzymatic activity of crude nattokinase of 14.10 ± 0.18 (specific activity/mL) was found at 3:100 (w:w) of reusing Bacillus subtilis natto in fermentation product to substrate for a new process of solid-state fermentation. The suggestion for the circulation time of reusing Bacillus subtilis natto for new solid fermentation process was 2nd. The results of this study had provided the necessary information for further research on nattokinase

Zarządzanie i wydajność operacji: mediacyjna rola praktyk zarządzania zielonym łańcuchem dostaw w MNC

Recently, operational and supply chain management practices are considered the foremost solution for high operational performance and gain recent researchers' intentions. Thus, the present study aims to examine the role of operational management practices such as extensive training, teamwork, total quality management and just-in-time on the multinational organization's operational performance in Vietnam. The goals also include the examination of the mediating impact of green practices of supply chain among the nexus of operational management practices and operational performance of the multinational organization in Vietnam. The operational and supply chain managers of the multinational organization in Vietnam are the respondents of the study that have been selected by using purposive sampling. The questionnaires have been sued for the data collection, and smart-PLS has been executed for analysis. The results revealed that all the operational management practices have a positive and significant association with multinational organizations’ operational performance in Vietnam. The findings also exposed that the supply chain's green practices are positively mediating among the nexus of operational management practices and operational performance of the multinational organization in Vietnam. These outcomes are suitable for the regulators to develop the policies related to the operational and supply chain practices that could increase organizational performance.Ostatnio praktyki zarządzania operacyjnego i zarządzania łańcuchem dostaw są uważane za najważniejsze rozwiązanie zapewniające wysoką wydajność operacyjną i zyskują najnowsze zamierzenia badaczy. W związku z tym niniejsze badanie ma na celu zbadanie roli praktyk zarządzania operacyjnego, takich jak szeroko zakrojone szkolenia, praca zespołowa, kompleksowe zarządzanie jakością i „just in time” na wyniki operacyjne organizacji wielonarodowej w Wietnamie. Cele obejmują również zbadanie pośredniczącego wpływu ekologicznych praktyk w łańcuchu dostaw w powiązaniu praktyk zarządzania operacyjnego i wyników operacyjnych wielonarodowej organizacji w Wietnamie. Kierownicy operacyjni i łańcucha dostaw międzynarodowej organizacji w Wietnamie są respondentami badania, którzy zostali wybrani na podstawie celowego pobierania próbek. Kwestionariusze zostały pozwane w celu zebrania danych, a smart-PLS został wykonany do analizy. Wyniki ujawniły, że wszystkie praktyki zarządzania operacyjnego mają pozytywny i znaczący związek z wynikami operacyjnymi organizacji międzynarodowych w Wietnamie. Ustalenia ujawniły również, że zielone praktyki łańcucha dostaw pozytywnie pośredniczą w powiązaniu praktyk zarządzania operacyjnego i wyników operacyjnych wielonarodowej organizacji w Wietnamie. Wyniki te są odpowiednie dla organów regulacyjnych do opracowania polityk związanych z praktykami operacyjnymi i praktykami łańcucha dostaw, które mogą zwiększyć wydajność organizacji

Applying responsibility accounting in Vietnamese firms

Responsibility accounting is a tool to control operations and costs of an organization. Responsibility Accounting is the development of an accounting system designed to control directly related costs incurred by individuals in an organization who are in charge of control. Responsibility Accounting increasingly plays an important role and position in economic management in enterprises in countries around the world, especially in developed economies. In Vietnam, the application of the contents of management accounting in general and Responsibility Accounting in particular is still a very new issue and has not attracted much attention from businesses