Etterspør regnskapsbrukere tilknyttet ulike statlige virksomheter samme type regnskapsinformasjon?

I Norge pågår det et arbeid med å prøve ut periodiseringsprinsippet for regnskap og budsjett i staten. Finansdepartementet etablerte våren 2004 et prosjekt for dette formålet. Denne oppgaven tar utgangspunkt i dette prosjektet ”innføringen av periodiseringsprinsippet i statlige virksomheter.” Et siktemål med utprøvingen av periodiseringsprinsippet i staten har vært å utvikle et felles standardsett og rapporteringsmal for statlig regnskapsførsel. I denne sammenhengen har jeg tatt utgangspunktet i Jernbaneverket og Norges geologiske undersøkelse, der jeg har valgt å jobbe med følgende problemstilling: Etterspør regnskapsbrukere tilknyttet ulike statlige virksomheter samme type regnskapsinformasjon? For å kunne reflektere rundt problemstillingen har jeg også valgt følgende delspørsmål: • Hvilke forhold oppgis å influere på informasjonsbehovet? • Varierer etterspørselen etter regnskapsinformasjon med styringsnivå? • Hva er de tilhørende implikasjonene? For å belyse problemstillingen har jeg tatt utgangspunkt i relevant teori som er forankret innen økonomistyring. Jeg har beskrevet hva regnskap er og hvilke funksjoner det i praksis blir tillagt, samt sett nærmere på regnskapsbrukere og hva som kjennetegner disse. Videre har jeg brukt betingelsesteorien for å se om endringer i kontekst medførte endring i regnskapet. For å kunne finne ut hvilke styringsfilosofi virksomhetene anvendte har jeg brukt Ouchi’s styringsmodell. Prinsipal – agentteori ble benyttet for å se på forholdet mellom fagdepartement (som eier), virksomhetsledelsen og de ansatte, i et prinsipal–agentforhold. Studien er designet som case fordi jeg ønsker å studere et fenomen i virkelighetens kontekst. For å svare på problemstillingen har jeg brukt en kvalitativ studie med dokumentanalyse, dybde intervju og spørreskjemaundersøkelse. Resultatet av dybde intervju og spørreskjemaundersøkelsen er primærdata, mens sekundærdata fra dokumentstudier er hentet fra årsrapporter, årsmeldinger, virksomhetsplaner, stortingsproposisjoner og fra offentlige internettsider. Intervjuobjektene i Jernbaneverket og Norges geologiske undersøkelse representerer ledelsen innenfor økonomi- og administrasjonsavdelingen, mens respondentene fra spørreskjemaundersøkelsen representerer forskjellige hierarkiske nivåer i virksomhetene. Disse er valgt ut etter anbefaling fra Senter for statlig økonomi styring. Respondentutvalget representerer en unik kompetanse og gir dermed et bedre innblikk i fenomenet som studeres. Studien er rettet mot statlige virksomheter som deltar i periodiseringsprosjektet, men siden det er begrenset med tid og ressurser valgte jeg å studere Jernbaneverket og Norges geologiske undersøkelse mer inngående. Hensikten med dette valget er å se på to forskjellige virksomheter med hensyn til størrelse og virksomhetsområder. Jeg startet empiridelen med en kort beskrivelse av statens tilpasninger til regnskapslovens regler. Deretter presenterte jeg informasjonen som kom fram gjennom intervjuene. Jeg avsluttet empiridelen med en presentasjon av spørreskjemaundersøkelsen. Jeg la her vekt på brukerne av regnskapet, regnskapsinformasjon som det spørres etter, bruk av regnskapsinformasjon i forbindelse med styring, kontroll og beslutninger i virksomhetene, samt problemer forbundet med regnskapet. Min analyse av empiri mot det valgte teoretiske rammeverket ga følgende hovedfunn og svar på problemstillingen: • Etterspørselen etter regnskapsinformasjon kjennetegnes ved å være størst blant de som jobber tettest med ulike saker og problemstillinger, samt hos de som har ansvar for økonomisk rapportering og budsjettoppfølging. Hos ledelsen begrenses riktignok etterspørselen og fokuset til de formelle kravene, det vil si formelle rapporteringskrav og budsjettbetingelser. • Informasjonsbehovet til brukerne er avhengig av funksjon, ansvarsområder og oppgaver den enkelte har. • Regnskapet blir tilpasset de ulike nivåene i virksomheten for å gjøre regnskapet til et hensiktsmessig styringsredskap. • Regnskapsrapportene alene er ikke tilstrekkelige for beslutninger og man tar heller ikke beslutninger bare ut fra økonomiske rapporter. • Det etterspørres forskjellig type regnskapsinformasjon til ulike typer beslutninger. • Begge casebedriftene nevnte svakheter ved sitt diskonteringsprinsipp, mens NGU også mener at verdsettelse av immaterielle eiendeler i åpningsbalansen gir for høye verdier i balansen

Impacts of Microfinance Activities on Social Capital Development Regarding the Relationships between Members of Village Savings and Loans Associations

The study indicated impact of microfinance activities with Village Savings and Loans Associations (VSLAs) to community’s social capital development. Based on the responds of 356 members have been participating in the VSLAs (questionnaire and in-depth interviews), there has been a progression in social capital regarding members’ relationships proving the changes in members and their social relationship as well as the trust among them after joining the VSLAs. One of the unique and significant findings was the different ways and levels of trust among the members. The important of this finding is it emphasized how the social impact can effectively benefit the subjects of social welfare policies. The study also proposed solutions to promote the activities of VSLAs and develop social toward sustainable community developmen

Optimization of Superplastic Forming Process of AA7075 Alloy for the Best Wall Thickness Distribution

This work aims to optimize the process parameters for improving the wall thickness distribution of the sheet superplastic forming process of AA7075 alloy. The considered factors include forming pressure p (MPa), deformation temperature T (°C), and forming time t (minutes), while the responses are the thinning degree of the wall thickness ε (%) and the relative height of the product h*. First, a series of experiments are conducted in conjunction with response surface method (RSM) to render the relationship between inputs and outputs. Subsequently, an analysis of variance (ANOVA) is conducted to verify the response significance and parameter effects. Finally, a numerical optimization algorithm is used to determine the best forming conditions. The results indicate that the thinning degree of 13.121% is achieved at the forming pressure of 0.7 MPa, the deformation temperature of 500°C, and the forming time of 31 minutes

FPT HCM University Parental Attitudes and Behavior Towards their Children's ``Coming Out''

The research team carried out a study of parental’ attitudes and behaviors towards their children’s ”coming-out” and gender identity. The study was conducted in Ho Chi Minh City in Vietnam with a group of respondents who are parents of the FPT students. The study was conducted through quantitative methods using questionnaires modified from previous qualitative studies of the researchers. The results show that the group of respondents had low rates of shock or devastation because of their children’s sexual orientation, but they still had a worried attitude. While their behavior is largely non-violent towards their children, they still try to encourage their children to conform to the biological sex they were born with. Parents are also more inclined to accept their children’s sexual orientation if society and its laws accept it. The research results have and will contribute to the implementation of many campaigns and activities related to the topic of LGBT parents and children. Keywords: parents, students, attitude, behavior, LGBT, coming out, FPT HCM universit

Greenhouse gas emissions from piggery and biogas digesters in the Red River Delta of Vietnam

High demand for pork consumption in Vietnam has led to a shift of pig production systems from smallholder to industrial-scale farms, particularly in the Red River Delta. This production intensification also produces massive manure and urine quantities, leading to water, air, and soil pollution. The use of biogas plants has been seen as efficient to achieve in the same time a decrease in pollution, and a provision of biogas resources and bio-organic fertilizers. However, increasing pig head density has been causing great pressure on biogas digesters, as their size is not big enough for treatments anymore. Inappropriate utilization and management of biogas digesters can not only cause losses from pig wastes, but also contributes to increase greenhouse gas (GHG) emissions such as carbon dioxide (CO2), methane (CH4), and nitrous oxide (N2O). This case study aims to identify the role and contributions of biogas digesters to better manage the sources of GHG emissions from pig wastes for different types of pig farms. Four provinces of the Red River Delta were selected to test the pig waste management efficiency of biogas digesters and measure GHG emissions from these systems. The findings show that CO2, CH4 and N2O emission rates from pig manure are at least twice as much what is allowed under the Vietnam national technical regulation on ambient air quality. However, the GHGs emission rate does not significantly differ between smallholder and industrial-scale farms in the four surveyed provinces. Sampling position (between inside piggeries and outside the outlet of biogas digesters) did not affect significantly GHG emissions rate. These results confirm that the pig waste management of biogas digesters for both smallholder and industrial-scale pig farms is not efficient and that efforts need to be invested to mitigate GHG emissions in pig production. Reducing pig density per piggery is highly recommended. The modification of biogas digester structure to separate solid pig manure and urine should also be considered. Otherwise, the application of other alternative aerobic or anaerobic digestion technologies should also be encouraged and promoted. Biogas digesters in pig production have a significant role to play in Vietnam government’s mitigation strategies, as well as from the perspective of biosafety and animal husbandry policies

Professional development for ESL lecturers – a struggle to integrate ICT into teaching

Information and Communications Technology (ICT) plays a crucial role in our daily life. In fact, students are considered digital citizens and have become accustomed to being always connected to their devices and the Internet. Given the importance ICT plays in our lives, education institutions nowadays have a duty to incorporate ICT into teaching and learning in order to better prepare students for 21st Century skills and careers. Although certain technological equipment may be available in classrooms, there are several external and internal factors that affect the proper implementation of ICT in classrooms. In preparing students to be career-ready, ICT integration is imperative. This paper will discuss factors affecting ESL lecturers’ professional development in terms of ICT application in the classroom. A total of 61 lecturers from 12 non-English-majored universities in Vietnam voluntarily completed this quantitative study’s survey questionnaire. The findings show that although ESL lecturers are aware of the significance of some factors affecting ICT implementation in classrooms, they are struggling to learn, to adapt, and to integrate ICT into their classrooms

Professional development for ESL lecturers – a struggle to integrate ICT into teaching

Information and Communications Technology (ICT) plays a crucial role in our daily life. In fact, students are considered digital citizens and have become accustomed to being always connected to their devices and the Internet. Given the importance ICT plays in our lives, education institutions nowadays have a duty to incorporate ICT into teaching and learning in order to better prepare students for 21st Century skills and careers. Although certain technological equipment may be available in classrooms, there are several external and internal factors that affect the proper implementation of ICT in classrooms. In preparing students to be career-ready, ICT integration is imperative. This paper will discuss factors affecting ESL lecturers’ professional development in terms of ICT application in the classroom. A total of 61 lecturers from 12 non-English-majored universities in Vietnam voluntarily completed this quantitative study’s survey questionnaire. The findings show that although ESL lecturers are aware of the significance of some factors affecting ICT implementation in classrooms, they are struggling to learn, to adapt, and to integrate ICT into their classrooms

Social Media Affects the Attitudes of FPT Students From the LGBT Community Towards Coming Out to Their Parents

This study aims to determine the factors from social media and crowd psychology among individuals, a group, or communities on social networks that affect the attitudes of Lesbian, Gay, Bisexual, and Transgender (LGBT) students at FPT University in Ho Chi Minh City toward coming out to their parents. The research desires to determine whether there is any difference in terms of year of admission, major, and the frequency of social media use. The research method is quantitative research (survey - using questionnaire). The sample size of the survey is 154 LGBT students; All respondents are studying at FPT University Ho Chi Minh City. The results showed that searching for information and digital coming out are the two factors that have the most substantial impact on the attitudes of LGBT students at FPT University in Ho Chi Minh City (HCMC) towards disclosing their sexual orientation to their parents

Geochemistry and evolution of groundwater resources in the context of salinization and freshening in the southernmost Mekong Delta, Vietnam

Study region Ca Mau Province (CMP), Mekong Delta (MD), Vietnam. Study focus Groundwater from deep aquifers is the most reliable source of freshwater in the MD but extensive overexploitation in the last decades led to the drop of hydraulic heads and negative environmental impacts. Therefore, a comprehensive groundwater investigation was conducted to evaluate its composition in the context of Quaternary marine transgression and regression cycles, geochemical processes as well as groundwater extraction. New hydrological insights for the region The abundance of groundwater of Na-HCO$_{3}$ type and distinct ion ratios, such as Na$^{+}$/Cl$^{-}$, indicate extensive freshwater intrusion in an initially saline hydrogeological system, with decreasing intensity from upper Pleistocene to deeper Miocene aquifers, most likely during the last marine regression phase 60–12 ka BP. Deviations from the conservative mixing line between the two endmembers seawater and freshwater are attributed to ion-exchange processes on mineral surfaces, making ion ratios in combination with a customized water type analysis a useful tool to distinguish between salinization and freshening processes. Elevated salinity in some areas is attributed to HCO$_{3}$$^{-}$ generation by organic matter decomposition in marine sediments rather than to seawater intrusion. Nevertheless, a few randomly distributed locations show strong evidence of recent salinization in an early stage, which may be caused by the downwards migration of saline Holocene groundwater through natural and anthropogenic pathways into deep aquifers

Magnitude and patterns of severe Plasmodium vivax monoinfection in Vietnam: a 4-year single-center retrospective study

IntroductionInfection with Plasmodium vivax is a recognized cause of severe malaria including deaths. The exact burden and patterns of severe P. vivax monoinfections is however still not well quantified, especially in P. vivax endemic regions. We examined the magnitude and patterns of severe malaria caused by monoinfections of P. vivax and associated predictors among patients admitted to a tertiary care center for malaria in Vietnam.MethodsA retrospective cohort study was conducted based on the patients’ medical records at the Hospital for Tropical Diseases from January 2015 to December 2018. Extracted information included demographic, epidemiologic, clinical, laboratory and treatment characteristics.ResultsMonoinfections with P. vivax were found in 153 (34.5, 95% CI 30.3–39.1%) patients of whom, uncomplicated and severe malaria were documented in 89.5% (137/153, 95% CI 83.7–93.5%) and 10.5% (16/153, 95% CI 6.5–16.3%), respectively. Patterns of severe malaria included jaundice (8 cases), hypoglycemia (3 cases), shock (2 cases), anemia (2 cases), and cerebral malaria (1 case). Among 153 patients, 73 (47.7%) had classic malaria paroxysm, 57 (37.3%) had >7 days of illness at the time of admission, and 40 (26.1%) were referred from other hospitals. A misdiagnosis as having other diseases from malaria cases coming from other hospitals was up to 32.5% (13/40). Being admitted to hospital after day 7th of illness (AOR = 6.33, 95% CI 1.14–35.30, p = 0.035) was a predictor of severe malaria. Severe malaria was statistically associated with longer hospital length of stay (p = 0.035). Early and late treatment failures and recrudescence were not recorded. All patients recovered completely.DiscussionThis study confirms the emergence of severe vivax malaria in Vietnam which is associated with delayed hospital admission and increased hospital length of stay. Clinical manifestations of P. vivax infection can be misdiagnosed which results in delayed treatment. To meet the goal of malaria elimination by 2030, it is crucial that the non-tertiary hospitals have the capacity to quickly and correctly diagnose malaria and then provide treatment for malaria including P. vivax infections. More robust studies need to be conducted to fully elucidate the magnitude of severe P. vivax in Vietnam