The Law on Child Labor: A Correlational Study in Vietnam

According to the International Labsour Organization (ILO), Vietnam is the first country in Asia and the second country in the world to ratify the United Nations Convention on the Rights of the Child. Among them, are conventions related to child labor such as Convention 138, on a minimum age for employment in 1973 (Convention 138); Convention 182, which prohibits and urgently acts to eliminate the worst forms of child labor in 1999 (Convention 182). During the process of joining conventions on child labor, Vietnam’s legal system has been issued, amended, and adjusted to enforce international commitments. However, from the perspective of the conventions on labor children that Vietnam has joined, the national legal system still has shortcomings from the age of labor, occupations that are allowed to use child labor to forms of labor… The article uses the correlational research method, comparing the regulations of the ILO convention with the law regulating child labor in Vietnam and then proposing solutions to improve the Vietnam national law. Keywords: copyright, three-step test, intellectual property rights, infringement, universities… DOI: 10.7176/JLPG/138-05 Publication date: December 31st 202

Factors affecting ecotourism loyalty with the moderating role of social influence - Empirical evidence in Vietnam

Today, ecotourism has become more common and attractive for tourists who love to explore nature and experience the cultural heritage. In the 4.0 age of technology, social networking not only helps visitors find suitable destinations to visit easily but also provides visitors with a place to leave comments or reviews after the trips. This study aims to qualify the relationships between electronic-worth-of-mouth (eWOM), social influence (SI), destination image (DI), tourist satisfaction (SAT), and ecotourism loyalty (EL). The study applied the PLS-SEM model to estimate 499 observations at ecotourism sites in Vietnam as empirical evidence. The research results show that all the factors in the research model have positive and significant effects on EL. In particular, DI and SAT, directly and indirectly, affect EL; while eWOM and SI only have direct effects on EL. Additionally, it was found that the effect of eWOM on EL increased with the moderating role of SI. © 2022 Editura Universitatii din Oradea. All rights reserved.Univerzita Tomáše Bati ve Zlín

Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam

The objective of this study is to examine the effects of audit firm size and auditor characteristics on firms’ discretionary accruals management of companies listed on Ho Chi Minh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX). The results show that the gender of auditors affect discretionary accruals (DA). Female auditors approve DA at a lower value than male auditors. Number of experience years of auditors also affects restriction of DA. When the number of experience years of auditors increases, the magnitude of DA decreases, which means the quality of information on financial statements (FS) is higher. This study also reveals that the magnitude of DA is significantly lower amongst companies engaging a Big-4 specialist audit firm relative to companies using the audit services of a Non‐Big-4 specialist

An Analytical Framework Considering the Effects of Online Teaching Quality on Student Satisfaction

COVID-19 spreads across the world in late 2019 has affected to several aspects of social life. One of the most important sectors, which face difficulties was education, thus most universities have transferred from traditional education to online education through the internet to make their academic year going. This study aims to review the effects of online teaching quality on student satisfaction, a positive attitude resulting from an evaluation of students’ online teaching experience in higher education. Through applying the SERVQUAL model to measure the effects of online teaching quality on students’ satisfaction, it can be expected to get better the online teaching quality of higher education institutions in Vietnam. Keywords: Online teaching, student satisfaction, higher education, COVID-19, educational institution. DOI: 10.7176/EJBM/13-6-08 Publication date:March 31st 202

HIGH PERFORMANCE LIQUID CHROMATOGRAPHY ASSAY FOR DETERMINATION OF MOXIFLOXACIN IN HUMAN PLASMA

A simple reversed phase HPLC method with UV detection has been successfully developed and validated for determination of moxifloxacin in human plasma. The sample pretreatment involves only single-step protein precipitation with tricloroacetic acid. Moxifloxacin was measured in plasma using a validated HPLC method with UV detector at 295 nm, C18 column (25cm×4.5mm, 5µm), a mixture of phosphate buffer pH 4.0 and acetonitrile (70:30, v/v) as mobile phase at a flow rate of 0.8 ml/min. Retention time of moxifloxacin was found to be 7.4 min. The mean recovery for the drug was obtained 97.30%. The calibration curve was linear over the concentration range of 0.3 to 25.0 µg/mL with coefficient correlation of 0.9991. This method was successfully applied for therapeutic drug monitoring

Disclosure of HIV Status in Healthcare Settings: Practices and Considerations among Women Living with HIV/AIDS in Vietnam.

ObjectiveThis study investigated women living with HIV/AIDS (WLHA)'s practices and decision-making regarding disclosure of HIV status in healthcare settings in Vietnam. Introduction: Disclosure of HIV status in healthcare settings is under-studied.MethodsWe conducted in-depth interviews with 30 WLHA in Hanoi, Vietnam. Thematic analysis was conducted to investigate the patterns, considerations, and consequences of HIV disclosure. Results: Most participants chose a selective disclosure strategy based on the type of procedure and healthcare setting. They considered several factors: concerns about stigma/discrimination, risks of confidentiality breach, relevance to healthcare provision, and altruism towards protecting providers and other patients. Selective disclosure or non-disclosure often prevented participants from accessing comprehensive care. Conclusion: The study underscores the need to prepare WLHA to make informed decisions regarding disclosure and provide them with service navigations and support. It also highlights the necessity of reducing stigma and enhancing confidentiality protection to ensure safe disclosure in healthcare settings

DETERMINATION THE PRIORITY OF FACTORS INFLUENCING OVERSEAS INVESTMENT DESTINATIONS OF BUSINESSES USING AN ANALYTIC HIERARCHY PROCESS METHOD

Because of the great benefits overseas investment brings, countries and businesses are increasingly concerned with the question of an ideal investment destination. Many studies have shown that, factors of the consumption market, the infrastructure and resources, economic and political environment have a significant impact on the decision to choose an investment location, however the priority order of these factors are different for various research spaces. By studying the specific case of Viettel Group - one of the largest telecommunications groups in Vietnam that is having many international investment activities in recent years, the study has been verified the priority order of factors influencing the decision to choose an overseas investment location of this corporation. The research outcomes show that the group of factors that have the most influence on investment decisions is the group "Consumption market", more specifically, the sub-factor "Market Size" is considered more than the others.    Keywords: Investment Destinations, Foreign Investment Decision, Analytic Hierarchy Process

PRELIMINARY STUDY OF THE ANTIOXIDANT PROPERTIES OF OPHIOCORDYCEPS SOBOLIFERA

The aim of study was to determine preliminary phytochemical analysis and the antioxidant potential of Ophiocordyceps sobolifera. The antioxidant activity of Ophiocordyceps sobolifera was evaluated using 2,2-diphenyl-1-picrylhydrazyl (DPPH) radical scavenging and total antioxidant activity methods. Phytochemical analyses revealed the presence of steroids, triterpenoids, alkaloids, phenolics, flavoinods, protein, carbohydarte and saponins. The antioxidant activity of the ethanol extracts and water extracts showed high antioxidant activity with the lowest half maximal inhibitory concentration (IC50) values to 0.70 from 0.95mg/mL, realtively. Total antioxidant capacity of the O. sobolifera showed contained from 5.52 ± 0.14 to 12,71 ± 0.23 mg GA/g or from 3.55 ± 0.15 to 7.87 ± .05 μmol AS/g. These data suggest that O. sobolifera is a natural source of antioxidants

Silychristin and isosilychristin from the fruits of Silybum marianum (L.) Gaertin

By various chromatography methods, two flavonolignan silychristin (1) and isosilychristin (2)were isolated from the fruits of Silybum marianum (L.) Gaertn. cultivated in the North of Vietnam. Their structures were elucidated by analyses of the NMR (1D-, 2D-NMR) and ESI spectra. This is the first report of both 1 and 2 from S. marianum cultivated in Vietnam

Pinoresinol and 3,4',5,7-tetrahydroxy-3'-methoxyflavanone from the fruits of Silybum marianum (L.) Gaertn

From the fruits of Silybum marianum (L.) Gaertn. cultivated in the North of Vietnam, (±)2,6-bis(4′-hydroxy-3′-methoxy-phenyl)-3,7-dioxabicyclo[3.3.0]octane (pinoresinol) (1) and 3,4′,5,7-tetrahydroxy-3′-methoxyflavanone (2) were isolated. Their structures were elucidated by analyses of the NMR and mass spectra in comparison with the reported data. This is the first report of both 1 and 2 from Silybum species