Evaluation of organochlorinated pesticide residue in the water of Ba Tri agricultural canal Ben Tre province

The residues of Organochlorine pesticides from the water of the agricultural canal and river in Ba Tri district, BenTre province were determined by gas chromatography with electron- capture detector. The solid phase extraction (SPE- C18) cartridge was applied to extract organochlorine pesticides residues in water samples. The samples were collected during the dry, wet season and the crop growing 2006-2007. The results showed that most of water samples were contaminated with pesticide at concentration from 0.01 to 2.00 ppb. The residue of pesticides in water mainly depended on the crops season and have highest value in the beginning of growing period. The concentration of pesticides residues decreased from rice- field to canal and river. There were many forbidden pesticide such as HCH, Endosulfan, Heptachlor, Dieldrin etc. have been found with high frequency in water. It causes a big risk for human heath and aquatic biota

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

Research on Aeroelasticity Phenomenon in Aeronautical Engineering

Aeroelasticity phenomena arise when structural deformations induce changes on aerodynamic forces due to airplane structures that are not completely rigid. The additional aerodynamic forces cause an increase in the structural deformations, which leads to greater aerodynamic forces in a feedback process. These interactions may become smaller until reaching a condition of equilibrium or may diverge catastrophically if resonance occurs. Flutter is an instability aeroelasticity phenomenon which is the most difficult to predict. In this chapter, a numerical method and an experimental method were realized to predict aeroelastic response and characteristic parameters of a wing structure. The numerical method was firstly developed based on the interaction between computational fluid dynamic and computational structural dynamic methods using a coupling system, fluid–solid interaction (FSI), in the ANSYS software. Then, an experiment was set up in suitable conditions to study aeroelasticity characteristics with the goal of comparing the numerical results with the experimental results on the same wing structure at low speed. After that, a developed code based on immersed boundary method (IBM) was realized to predict aeroelasticity response and characteristic parameters of the wing structure. AGARD 445.6 wing model was chosen for this developed procedure at high speed. Obtained results were compared to other numerical and experimental results

Impacts of direct and indirect tax reforms in Vietnam: A CGE analysis

The study applies a multi-sector multi-household static computable general equilibrium (CGE) tax model to assess the economy-wide impacts of taxes in Vietnam. It examines two tax reform scenarios based on the tax reform plan proposed by the Vietnam Ministry of Finance. The first scenario is increasing the value-added tax (VAT) rate to 12% from the current 10% rate. The second scenario relates to setting a competitive corporate income tax (CIT) rate to the lowest rate in ASEAN (Associations of South East Asian Nations) countries by reducing it from 20% to 17%. Correction of current tax distortions will have positive impacts on labour supply, utility, consumption, output, and welfare of households as they reallocate resources from more to less productive sectors of the economy. The CGE model allows for the finding of the macroeconomic and sectoral effects on prices and outputs, as well as on welfare of households. While this study contributes to the literature on the CGE model for the Vietnam economy, it is a small step for finding the optimal tax structure in Vietnam. It recommends that the Vietnam government should increase the standard VAT rate to 12% and reduce CIT rate to 17% to shift the tax burden from capitalists to consumers

RESEARCH ON FACTORS INFLUENCING THE INTENT TO USE NETFLIX MOVIES IN VIETNAM

Abstract The Netflix movies market is steadily growing, especially during the complex COVID-19 pandemic. Consumers, instead of opting for free movie streaming services with potential risks and copyright violations, are choosing to pay for a better experience while emphasizing responsibility for protecting copyrights and supporting authors and producers. This research aims to examine the factors influencing the intent to use Netflix movie streaming services among surveyed individuals, primarily focusing on employees aged 18 to 22 in Vietnam. Participants were surveyed through online and offline questionnaires. The author conducted logistic regression analysis, treating the use of Netflix movies as the dependent variable, with five independent variables sourced from a literature review. Through online and offline survey questionnaires and multivariate regression models, the study identified and concluded the factors influencing employees' intent to use Netflix movie streaming services in Vietnam. Data were quantitatively analyzed using IBM SPSS 20.0. The research results identified five positively influencing factors on the intent to use Netflix movie streaming services: Price perception, Risk perception, Attitude, Ethical awareness, Subjective norms. Among these factors, Price perception had the strongest influence on the intent to use Netflix movies, while the Subjective norms factor was found to be insignificant. Consequently, the article suggests managerial implications for businesses to attract customers and promote the Netflix movies market

BIODIVERSITY ASSESSMENT OF MICROORGANISMS ASSOCIATED WITH TWO MARINE SPONGES (Haliclona oculata AND Amphius huxleyi) COLLECTED AT THE LANG CO BAY OF VIETNAM

Sponges (Phylum Porifera) are ancient sedentary and filter-feeding animals which harbour very diverse and abundant associated microbial community in their tissues with density up to 40–50% of sponge tissue volume. In this study, the diversity of associated microorganisms with two marine sponges Haliclona oculata and Amphius huxleyi collected at the Lang Co bay of Vietnam was assessed by analysis of hypervariable V3 and V4 regions of the 16S rRNA gene using Illumina MiSeq system. The taxonomic diversity of sponge-associated microorganisms was classified to different taxonomic levels (kingdom, phylum, class, order, family, and genus). Based on Bayesian classification method and reference sequences derived from Greengenes database, the associated microorganisms in studied sponges were assigned to 17 phyla (H. oculata) and 13 phyla (A. huxleyi). Many microbial taxa were detected in two sponge species, however, they were distinctive by the abundance. Proteobacteria was the most dominant phylum in both sponge species, and all of 4 classes Epsilonproteobacteria, Gammaproteobacteria, Alphaproteobacteria, and Deltaproteobacteria were found in H. oculata and A. huxleyi

Using learning games for fourth-grade students to teach Vietnamese lessons and teachers' perspectives on learning games

Students can learn   in   a   meaningful way through the use of educational games. When students apply their skills and information in order to progress through a game, a huge degree of engagement is generated among them in the classroom as a result both their capabilities and their learning   increase. 153 children from primary schools in Vietnam participated in this research. The children were split into two groups: an experimental and a control group. Both groups participated in two sessions of word and sentence practice as well as spelling instruction. According to the findings of the study, the educational outcomes of the students are greatly improved when games are used in their classrooms. In addition, research has shown that some teachers are against the use of games in the classroom since it makes it more difficult to prepare educational materials. Some educators believe that playing educational games is a more effective method of instruction as it allows for greater flexibility during the learning process. This makes a contribution to the theoretical framework that is necessary to guide educators and instructors in the process of improving learning game programs for children in primary schools and other learners

Lax Compliance of Goodwill Impairment Accounting in the Early Year after IFRS Implementation

After some decades of discussing in recognizing, measuring and reporting goodwill in the financial reports, Hong Kong finally has promulgated HKAS 36 - Impairment of Assets, for the convergence of IFRS including IAS 36. This is absolutely applicable to all transactions of business combinations beginning on or after 1st January, 2005. The adoption of HKAS 36 has resulted in significant changes and more complexity in terms of techniques and in the nature of disclosures relating to goodwill and its impairment to the reporting first-time adopters. The traditional method by adopting “capitalize and amortize” has been replaced by impairment testing regime based on subjective assumptions. Therefore, it is more likely to have inconsistent compliance by the first-time adopters in their transition period under the new reporting approach. Thus, this study has the purpose of examining the compliance levels under a variety of provisions of HKAS 36. By using the data of annual reports of Hong Kong listed firms, first-time adopters, the research found the material levels of non-compliance and substantial changes in the quality of note-form disclosures bearing on impairment testing process. Further study on post transition period is identified and discussed. Keywords: Goodwill, Impairment, Financial Reporting Standard, Hong Kon

Decreasing the tense during the process of compensating and expropriating on water resourceshydroelectric works

Joint Research on Environmental Science and Technology for the Eart