Impact of Economic Freedom Index and Corruption Perceptions Index on Corporate Income Tax Revenue in Vietnam

Economic freedom and Corruption are always important issues that governments need to control, due to their impact on the development of each country is very large, especially in developing countries. The purpose in this article is to determine the impact of economic freedom index and corruption perceptions index on corporate income tax revenue. Empirical method was employed on secondary time series data set during the period 1999-2018. Econometric tools were employed to present and analyze the collected data from concerned bodies. The results show that economic freedom index and corruption perceptions index is significantly and positively correlated with corporate income tax revenue at 1% significance level. Besides, annual rate of inflation has a negative and significant impact on corporate income tax revenue at 10% significance level

Gross Domestic Product and Foreign Direct Investment: Empirical Evidence from Vietnam

Foreign direct investment contributes to stimulating sustainable economic growth of each country, but economic growth plays an important role in attracting foreign direct investment. The empirical method was employed on a secondary time series data set during the period 2003-2018 to determine the impact of gross domestic product at current prices on foreign direct investment in Vietnam using a linear approach. The empirical results find that the relationship between gross domestic product and foreign direct investment is a positive sign at 1% significant level. Moreover, the study also shows that business freedom index and investment freedom index has a positive effect on foreign direct investment at 5% significant level. Based on the findings, the article recommends that Vietnam continues to seek positive solutions to enhance the economic growth rate, continuation in investment and business liberalization

Impact of Economic Freedom and Corruption Perceptions Index on Foreign Direct Investment in Vietnam

Foreign direct investment is an important source of investment capital that is indispensable to contribute to each country's total investment capital. FDI attraction has always been of special interest to governments in both developed and developing countries. The empirical method was employed on a secondary time series data set during the period 1999-2018 to determine the impact of economic freedom index and corruption perceptions index on foreign direct investment in Vietnam by using the linear approach. The empirical results show that the relationship between corruption perceptions index and foreign direct investment is a positive sign at a 1% significant level. The effect of economic freedom index on foreign direct investment has a positive effect at a 5% significant level

Dual analysis for finite element solutions of plate bending

peer reviewedThis paper presents the application of the dual analysis concept to plate bending. In this method, a same problem is analyzed parallely by a displacement and an equilibrium model. The energetic distance between these two models is the sum of both global errors and consequently, an upper bound of each of them. After an exposition of the two models, numerical examples are presented, which illustrate the high obtainable accuracy of the method

Attractors for Nonautonomous Parabolic Equations without Uniqueness

Using the theory of uniform global attractors of multivalued semiprocesses, we prove the existence of a uniform global attractor for a nonautonomous semilinear degenerate parabolic equation in which the conditions imposed on the nonlinearity provide the global existence of a weak solution, but not uniqueness. The Kneser property of solutions is also studied, and as a result we obtain the connectedness of the uniform global attractor

Clinical Characteristics and Histopathology of Idiopathic Epiretinal Membrane in Vietnam

BACKGROUND: Idiopathic epiretinal membrane (iERM) is an avascular proliferation of different types of cells between the posterior vitreous cortex and the internal limiting membrane. That causes visual impairment including blurry, distortion, scotoma. Many studies of iERM were done to describe the clinical characteristics and investigate the histopathology of this disease. Nonetheless, there has not been a study of iERM histopathology in Vietnam. AIMS: To describe clinical characteristics and histopathological results of idiopathic retinal membrane and the association between them. METHODS: A cross sectional decriptive study of 35 iERMs (33 patients) in Vietnam National Institute of Ophthalmology (VNIO). RESULTS: High morbidity incidence was in group age >50 years (32/35), female gender (26/35), limited movement works (27/35), and high educational levels (28/35). Distortion was the highest (77.14%), scotoma and floater was less frequent (28.5%, 45.7%). Macular edema in all cases and PVD and exudate were high frequent (65.7%, 62.8%). Symptom duration was 8.2 ± 4.7 months, (1-21 months). Mean of central macular thickness was 468.51 ± 97.24 µm (656-274 µm). Six types of cell were detected, including glial cell (35/35), fibroblast (23/35), myofibroblast (23/35), macrophage (13/35), lymphocyte (5/35) and neutrophil (2/35). The number of cell types in one sample ranged from 1-5 types (2.85 ± 1.28 cell types). Number of cell types were correlated to symptom duration (r = 0.47, p = 0.004, Pearson's test) and central macular thickness (r = 0.72, p < 0.001, Pearson's test). CONCLUSION: There were 6 types of cells in iERM. Glial cell was the most frequent cell, inflammatory cells (macrophage, lymphocyte, neutrophil) was also detected. The number of cell types was stastitically correlated to symptom duration and CMT

Evaluation of Phacoemulsification Cataract Surgery Outcomes After Penetrating Keratoplasty

BACKGROUND: Cataract is one of the reasons which causes impaired visual acuity (VA) of the eyes after penetrating keratoplasy (PK), which can be treated by cataract surgery after PK or triple procedure. Cataract surgery after PK has advantages that parameters of the eyes such as axial length, anterior chamber depth (ACD) as well as corneal curvature are stabilized after removing all sutures postoperatively, and intraocular lens (IOL) power can be calculated correctly. Therefore, postoperative VA will be improved significantly. In Vietnam, there have not been any study about cataract surgery after PK, therefore we conduct this research. AIM: To evaluate the outcomes of phacoemulsification cataract surgery following primary PK. METHODS: Non-randomized controlled intervention study. Ninteen eyes (19 patients) that underwent phacoemulsification plus IOL insertion after initial PK in Cornea department, Vietnam National Institute of Ophthalmology, from December 2013 to September 2014. RESULTS: All patients presented with reduced VA, including 17 eyes (89.9%) with VA ≤ 20/200, mean astigmatism was 7.9 ± 1.0 D. Clear corneal grafts in 16 eyes while corneal opacity was seen in 3 eyes. All eyes with cataract were diagnosed from grade 2. After cataract surgery, improved VA > 20/200 was achieved in 72.22% of cases. There was a markable reduce of postoperative astigmatism with 1,8 ± 0.8 D (p < 0.05). However, the immunologic graft reaction was presented in one eye, and two edematous corneas also reported after cataract surgery. After treatment, there was one cornea achieved its clarity. CONCLUSION: Phacoemulsification cataract surgery following initial PK showed good outcomes with improved postoperative VA, reduced astigmatism, and the ultimate graft survival rate was high

Preparation of surfactant-free nanoparticles of methacrylic acid copolymers used for film coating

The aim of the present study was to prepare surfactant-free pseudolatexes of various methacrylic acid copolymers. These aqueous colloidal dispersions of polymeric materials for oral administration are intended for film coating of solid dosage forms or for direct manufacturing of manoparticles. Nanoparticulate dispersions were produced by an emulsification-diffusion method involving the use of partially water-miscible solvents and the mutual saturation of the aqueous and organic phases prior to the emulsification in order to reduce the initial thermodynamic instability of the emulsion. Because of the self-emulsifying properties of the methacrylic acid copolymers, it was possible to prepare aqueous dispersions of colloidal size containing up to 30% wt/vol of Eudragit RL, RS, and E using 2-butanone or methyl acetate as partially water-miscible solvents, but without any surfactant. However, in the case of the cationic Eudragit E, protonation of the tertiary amine groups by acidification of the aqueous phase was necessary to improve the emulsion stability in the absence of surfactant and subsequently to prevent droplet coalescence during evaporation. In addition, a pseudolatex of Eudragit E was used to validate the coating properties of the formulation for solid dosage forms. Film-coated tablets of quinidine sulfate showed a transparent glossy continuous film that was firmly attached to the tablet. The dissolution profile of quinidine sulfate from the tablets coated with the Eudragit E pseudolatex was comparable to that of tablets coated with an acetonic solution of Eudragit E. Furthermore, both types of coating ensured similar taste masking. The emulsification-evaporation method used was shown to be appropriate for the preparation of surfactant-free colloidal dispersions of the 3 types of preformed methacrylic acid copolymers; the dispersions can subsequently be used for film coating of solid dosage form

Penetrating Keratoplasty for Keratoconus in Vietnamese Patients

BACKGROUND: Keratoconus is an ectatic corneal disorder that can impair the visual acuity. Up to now, penetrating keratoplasty (PK) remains the most common surgical procedure to treat severe keratoconus. In Vietnam, most keratoconus patients come to visit doctor at severe stage and were treated by PK, so we conduct this study. AIM: To evaluate the results of PK for keratoconus in Vietnamese patients. METHODS: This was a retrospective study of 31 eyes with keratoconus who underwent PK in VNIO from January 2005 to December 2014. RESULTS: The average visual acuity was 0.86 ± 0.37 logMAR (20/145). In the group of patients without amblyopia, best spectacle-corrected visual acuity of 20/60 or better was recorded in 75.9% of eyes and 93.1% of eyes achieved a best corrected visual acuity with hard contact lenses of 20/40 or better. Mean postoperative corneal power was 43.8 ± 4.5D. Mean corneal astigmatism was 5.9 ± 2.7D. 94.6% of grafts remained clear. Posterior subcapsular cataract developed in 22.6% of eyes. Graft rejection was recognized in 12.9% of eyes. CONCLUSION: PK is an effective procedure with high rate of graft survival for keratoconus patients. However, patients should be aware of the necessary of optical correction to gain the best VA after surgery