Analysing the loan loss provisioning and efficiency of the banks in Vietnam

This study examines the loan loss provision practices of banks in Vietnam to see whether its behaviours follows the business cycle, or subjects to the management objectives with regards to earnings management and capital management. In addition, a relationship between banks’ efficiency and their level of provisioning for loan losses is also studied. Using the accounting data of 38 commercial banks in Vietnam from 2006 to 2011, the estimates of efficiencies’ level of all the banks sampled were obtained from the stochastic input distance function. These efficiency scores would then be incorporated into the regression of loan loss provision against other explanatory variables. The estimated results from Generalised Moments of Method (GMM) estimators suggest that banks in Vietnam do not use loan loss provision to smooth income or manage regulatory capital. However, the provisioning practice is found to follow procyclicality because loan loss provision is negatively correlated with earnings, and GDP growth. Moreover, loan loss provision is found to be positively correlated with gross loans and size. Furthermore, efficiency can significantly explain the behaviour of loan loss provision in Vietnam in a way that banks with higher efficiency level would have lower loan loss provision

RaBiT: An Efficient Transformer using Bidirectional Feature Pyramid Network with Reverse Attention for Colon Polyp Segmentation

Automatic and accurate segmentation of colon polyps is essential for early diagnosis of colorectal cancer. Advanced deep learning models have shown promising results in polyp segmentation. However, they still have limitations in representing multi-scale features and generalization capability. To address these issues, this paper introduces RaBiT, an encoder-decoder model that incorporates a lightweight Transformer-based architecture in the encoder to model multiple-level global semantic relationships. The decoder consists of several bidirectional feature pyramid layers with reverse attention modules to better fuse feature maps at various levels and incrementally refine polyp boundaries. We also propose ideas to lighten the reverse attention module and make it more suitable for multi-class segmentation. Extensive experiments on several benchmark datasets show that our method outperforms existing methods across all datasets while maintaining low computational complexity. Moreover, our method demonstrates high generalization capability in cross-dataset experiments, even when the training and test sets have different characteristics

FACTORS INFLUENCING THE INTENTION TO USE MOBILE MONEY: A STUDY IN BUSINESSES IN HANOI, VIETNAM

Abstract The government's and people's expectations for the successful implementation of this activity are significant, but the scientific basis for its implementation remains limited. This study, the first of its kind in Vietnam since the aforementioned decision, aims to clarify the factors influencing consumer usage of Mobile Money, focusing on businesses in Hanoi, Vietnam. Mobile Money, a form of mobile wallet not linked to bank accounts, represents a new transaction method in Vietnam, catering to consumers' reduced use of cash. This research examines the factors affecting the intention to use Mobile Money among employees of businesses in Hanoi. To achieve this goal, the author relies on the Theory of Reasoned Action (TRA), the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and risk perception variables to design the research model. With a sample of 479 employees who intend to use Mobile Money, hypotheses are tested using a multivariate regression model through quantitative analysis with IBM SPSS Statistics 20.0. The research results identify five factors that positively influence the intention to use Mobile Money: Perceived Ease of Use, Trust, Security and Privacy, Social Influence, and COVID-19 Risk Perception. The factor of Perceived Usefulness does not have a significant impact in this case. Particularly, heightened risk perception regarding COVID-19 or social instability leads to an increased intention to use Mobile Money. This study provides guidance to Mobile Money service providers on how to enhance users' intention to use their services. Additionally, it underscores how factors related to diseases or societal instability can alter or even disrupt initial intention or behavior models

A Survey on Some Parameters of Beef and Buffalo Meat Quality

A survey was carried out on 13 Vietnamese Yellow cattle, 14 LaiSind cattle and 18 buffalos in Hanoi to estimate the quality of longissimus dorsi in terms of pH, color, drip loss, cooking loss and tenderness at 6 different postmortem intervals. It was found that the pH value of longissimus dorsi was not significantly different among the 3 breeds (P>0.05), being reduced rapidly during the first 36 hours postmortem, and then stayed stable. The value was in the range that was considered to be normal. Conversely, the color values L*, a* and b* tended to increase and also stable at 36 hours postmortem, except that for LaiSind cattle at 48 hours. According to L* scale, the meat of Yellow and LaiSind cattle met the normal quality but the buffalo meat was considered to be dark cutters. The tenderness of longissimus dorsi was significantly different among the breeds (P<0.05). The value was highest at 48 hours and then decreased for LaiSind and buffalo, but for Yellow cattle the value decreased continuously after slaughtering In terms of tenderness buffalo meat and Yellow cattle meat were classified as “intermediate”, while LaiSind meat was out of this interval and classified as “tough”. Drip loss ratio was increased with the time of preservation (P<0.05). The cooking loss ratio was lowest at 12 hours and higher at the next period, but there was no significant difference among the periods after 36 hours postmotem.Peer reviewe

Development of spectrophotometric method for determination of mesalazine in pharmaceutical preparation

A simple, rapid, sensitive and accurate spectrophotometric method for the determination of mesalazine in pharmaceutical preparation has been developed. The method is based on the reaction of mesalizine, with excessive nitrite, in an acidic medium, to produce the corresponding diazonium salt. After the removal of residual nitrite with sulphamic acid, the diazonium salt was coupled with N-(1-naphthyl)ethylenediamine (NEDA) in acidic medium to give a violet colored azo dye which has maximum absorption at 552 nm, the colored chromogen was stable for twenty four hours. Beer's law is obeyed in the concentration range of 0.5-40.0 µg/ml (R2 = 0.999) with limit of detection (LOD) being 0.113 µg/ml. The molar absorptivities were  1.5.104 l.mol-1.cm-1 and Sandell's sensitivity index of 0.0263 μg.cm-2. Recoveries of mesalazine from excipients were 95.4 -102.3 %. No interference was observed from common excipients present in pharmaceutical formulations. The proposed method has been applied successfully to determine mesalazine in pharmaceutical preparation as tablets (Pentasa and Sunmesacol). Keywords. Mesalazine, spectrophotometry, NEDA, Bratton-Marshall reagent, Pharmaceutical Preparation

STUDENTS' PERCEPTION OF THE INFLUENCE OF INTONATION IN ENGLISH ON CONVEYING THE MEANING OF SPEECH IN COMMUNICATION

In communication, intonation plays an important role in conveying the meaning of a speech. In this article, we study students' perception of the influence of intonation in conveying the meaning of speech in communication to propose solutions to help students overcome intonation errors when communicating, as well as, help teachers have appropriate intonation teaching methods. Our data and analysis are based on research documents, surveys, and in-depth interviews with students. According to the study results, most students are well aware of the importance of intonation and of the factors affecting intonation, and they are also aware of the causes of intonation errors. However, students do not apply their knowledge of intonation to speech, they stop at the cognitive level. The study indicates that students often make intonation mistakes in Tag-question, Wh-question, and Imperative sentence in communication.  Article visualizations

ADSORPTION OF MERCURIC ION FROM AQUEOUS SOLUTIONS USING MODIFIED FLY ASH

In this study, fly ash was treated with NaOH solution (FAN) before modifying with (3-mercaptopropyl) triethoxysilane - MPTMS (FAMPS). By using FTIR, FESEM, XRD, EDX, and BET techniques, the change in structure, composition and morphology of FAN and FAMPS was evaluated. The FTIR spectra of FAN and FAMPS showed that there is no chemical reaction between the MPTMS and FAN. After modification, the FAMPS has a rough surface with composition difference from the FAN. Mercuric ion adsorption behavior as well as adsorptionisotherm models (Langmuir and Freundlich) of the FAN and FAMPS were also investigated and discussed. Thanks to FAN modification, the mercuric ion removal percent of the FAMPS was higher than that of the FAN. Owing to the adsorption data, Freundlich isotherm modelwas fitted for the mercuric ion adsorption process

Applying Conflict Management Styles to Resolve Task Conflict and Enhance Team Innovation

Task conflicts among group members have a significant impact on team creativity, so it is critical to identify which conflict resolution styles should be used. This paper aims to examine how various conflict management styles influence team creativity via task conflict. The empirical research was conducted using the Structural Equation Model (SEM) for a sample of 257 employees working for Vietnamese organizations. The results show that dominating style increases task conflict while combining and obliging styles reduce it. To take advantage of the creativity-related benefits associated with task conflict, team leaders should develop an open atmosphere that encourages participants' integrating styles, rather than dominating styles. The negative influence of obliging style reflects Vietnamese culture's high collectivism. The study provides various approaches for task conflict management and also highlights the role of controlling task conflicts in enhancing team innovation. It implies that employees will be able to work better as a team in practice if conflict management strategies are used in a flexible manner. It helps them to build a good connection and successfully implement new ideas. Further research should extend the conclusion of this analysis in various contexts to generalize the findings. Doi: 10.28991/esj-2021-01303 Full Text: PD

C-reactive protein mediates the effect of apolipoprotein E on cytomegalovirus infection

http://deepblue.lib.umich.edu/bitstream/2027.42/61299/1/AielloNguyen,C-reactiveproteienmediatestheeffect.pd