Risk Management at Military Commercial Joint Stock Bank in Vietnam

This research is conducted for examining the framework for risk management in the Basel II accord, the Basel II risk management model at the Military Commercial Joint Stock Bank. Data were collected from annual reports for the period from 2015 to 2017 of the Military Commercial Joint Stock Bank. The results show that the implementation of risk management under Basel II at Military Bank still faces many difficulties in the pressure of capital increase, database system, human resource quality, and cost of implementation. The study suggest some solutions for Military Bank to implement successfully Basel II, emphasizing the role of human resource quality, modernizing the data system and the specific mechanism for raising capital. The results of this research is a reference for Vietnamese commercial banks in identifying, controlling and responding various risks in banking activities in the context of Vietnam. Keywords: Basel II, Risk management, Military Bank DOI: 10.7176/RJFA/10-12-06 Publication date:June 30th 201

Challenges in Employing BASEL II at Military Commercial Joint Stock Bank

This paper is conducted for examining the framework for risk management in the Basel II accord, the Basel II risk management model at the Military Commercial Joint Stock Bank. Data were collected from annual reports for the period from 2015 to 2017 of the Military Commercial Joint Stock Bank. The results show that the implementation of risk management under Basel II at Military Bank still faces many difficulties in the pressure of capital increase, database system, human resource quality, and cost of implementation. The study suggests some solutions for Military Bank to implement successfully Basel II, emphasizing the role of human resource quality, modernizing the data system and the specific mechanism for raising capital. The results of this research is a reference for Vietnamese commercial banks in identifying, controlling and responding various risks in banking activities in the context of Vietnam in particular and in emerging countries in general. Keywords: Basel II, Risk management, Military Ban

Student Satisfaction with Quality of Accounting and Auditing Education: The Case of Vietnam

This research is conducted to examine and evaluate determinants influencing the level of student satisfaction in the quality of auditing and accounting training at Vietnamese universities. Data were collected from 213 students of accounting and auditing field in three universities of National Economics University, University of Commerce and Academy of Finance. Exploratory factor analysis (EFA) and linear regression models were employed to determine the determinants influencing student satisfaction about quality of accounting and auditing. The findings show that the strongest impact on student satisfaction was the ability to serve; then training program; infrastructure component, and the last of teaching team. Based on the results, some recommendations are proposed for improving the satisfaction levels of students of accounting and auditing. Keywords: Quality of service; Quality of training; Satisfactio

A Rare Colonic Metastasis Case from Hepatocellular Carcinoma

BACKGROUND: Hepatocellularcarcinoma (HCC) metastasis include intrahepatic and extrahepatic metastasis. Similar to intrahepatic metastasis, extrahepatic metastases are not unusual in cases with HCC. However, colonic metastasis is infrequent. CASE REPORT: We describe a clinical case, he was diagnosed with HCC a year ago, treated with TACE (transarterialchemoembolisation), re-examined with abdominal pain and defecation disorder. The tests such as CT scan, colorectal endoscopy, fine needle aspiration (FNA) revealed secondary metastatic lesion of HCC in sigmoid colon. This is the first gastrointestinal (GI) tract metastatic we have encountered. CONCLUSION: HCC metastases of the colon are rare, especially cases of hematogenous spread. The prognosis of these patients is often very critical. Indications for surgical removal of the lesion may be used if the general situation of patient is acceptable

Identifying biofilm forming bacteria in cow milk in Mekong Delta, Viet Nam

Bacterial biofilms are agglomeration of bacterial cells, stuck to the material surfaces of material in wet environments and formed by a self-produced matrix. The formation of bacterial biofilms is a great risk for the milk processing industry, as the survival of many bacterial species in cow milk may lead to many problems such as microbial spoilage, deterioration in quality, and consumer health risks. This study aimed to identify biofilm formation bacteria from cow milk. The experiment included isolation; biofilm forming assay in 96-well microtiter plates and the identification of microbial isolates using classical and molecular biological methods. A total of 14 bacterial isolates from 10 cow milk samples were evaluated for their biofilm formatting ability. Among them, four isolates were identified as moderate and strong biofilm producers. These four isolates belong to the genera Serratia and Aeromonas. Out of the 4 isolates, Serratia marcescens VL41 was classed as a strong biofilm producer while Aeromonas veronii ST15, Aeromonas sp. ST17, Serratia marcescens VL13 were classed as moderate biofilm producers respectively. The findings of this study suggest that it is necessary to discover the contamination causes and prevention of genera Serratia, and Aeromonas into cow milk

Long-term outcomes of primary cardiac malignant tumors: Difference between African American and Caucasian population

BACKGROUND: The survival outcome for primary cardiac malignant tumors (PMCTs) based on race has yet to be fully elucidated in previously published literature. This study aimed to address the general long-term outcome and survival rate differences in PMCTs among African Americans and Caucasian populations. METHODS: The 18 cancer registries database from the Surveillance, Epidemiology, and End Results (SEER) Program from 1975 to 2016 were utilized. Ninety-four African American (AA) and 647 Caucasian (CAU) patients from the SEER registry were available for survival analysis. The log-rank test was used to compare the difference in mortality between two populations and presented by the Kaplan-Meier curves. A multivariate Cox proportional hazards regression was used to determine the independent predictors of all-cause mortality. RESULTS: The overall 30-day, 1-year, and 5-year survival rates were 74%, 44.3%, and 16.6%, respectively, with a median survival of 10 months. There was no significant difference in survival rate between the two races (p-value = 0.55). The 1-year survival rate improved significantly during the study timeline in the AA population (13.3% during 1975-1998, 40.9% during 1999-2004, 50% during 2005-2010, and 59.7% during 2011-2016, p-value = 0.0064). Age of diagnosis, type of tumor, disease stage, and chemotherapy administration are the main factors that predict survival outcomes of PMCT patients. Interactive nomogram was developed based on significant predictors. CONCLUSIONS: PMCTs have remained one of the most lethal diseases with poor survival outcome. Survival rate improved during the timeline in AA patients, but in general, racial differences in survival outcome were not observed

Impact of Education and Network for Avian Influenza H5N1 in Human: Knowledge, Clinical Practice, and Motivation on Medical Providers in Vietnam

BACKGROUND: Knowledge, clinical practice, and professional motivation of medical providers relating to H5N1 infection have an important influence on care for H5N1 patients who require early diagnosis and early medical intervention. METHODS/PRINCIPAL FINDINGS: Novel educational programs including training and workshops for medical providers relating to H5N1 infection in Vietnam were originally created and implemented in 18 provincial hospitals in northern Vietnam between 2008 and 2010. A self-administered, structured questionnaire survey was conducted in 8 provincial hospitals where both educational training and workshops were previously provided. A total of 326 medical providers, including physicians, nurses, and laboratory technicians who attended or did not attend original programs were enrolled in the survey. Knowledge, clinical attitudes and practice (KAP), including motivation surrounding caring for H5N1 patients, were evaluated. The study indicated a high level of knowledge and motivation in all professional groups, with especially high levels in laboratory technicians. Conferences and educational programs were evaluated to be the main scientific information resources for physicians, along with information from colleagues. The chest radiographs and the initiation of antiviral treatment in the absence of RT-PCR result were identified as gaps in education. Factors possibly influencing professional motivation for caring for H5N1 patients included healthcare profession, the hospital where the respondents worked, age group, attendance at original educational programs and at educational programs which were conducted by international health-related organizations. CONCLUSIONS: Educational programs provide high knowledge and motivation for medical providers in Vietnam caring for H5N1 patients. Additional educational programs related to chest radiographs and an initiation of treatment in the absence of RT-PCR are needed. Networking is also necessary for sharing updated scientific information and practical experiences. These enhanced KAPs by educational programs and integrated systems among hospitals should result in appropriate care for H5N1 patients and may reduce morbidity and mortality