Impairment of Assets Under Perspectives of International and Vietnamese Accounting

This study investigates the impairment of assets on financial reportings of three separate entities - Vietnam Prosperity Joint-Stock Commercial Bank (VPBank), The Bank of East Asia (BEA) and The Nestlé Group - in the financial year of 2017. By bringing out the differences between international accounting system of asset impairment (IAS 36) and Vietnamese accounting system (VAS), this research has determined the gap between two sets of financial statements under IFRS and VAS in conveying the business performance and financial position. The empirical results show Vietnam’s necessary for a convergence in asset impairment with international accounting system. Therefore, we provide some recommendations for Vietnam in applying asset impairment regarding to IAS 36 partly or completely. Keywords: Asset impairment, International accounting, Vietnamese accounting. DOI: 10.7176/RJFA/10-12-07 Publication date:June 30th 2019

Attitudes toward Self-Disclosure on Facebook: A Review of Perception, Emotion and Behavior in University Students

A number of social networking platforms have emerged as a result of the development of information and communication technology which have become increasingly user-friendly and full with valuable features. The social networking site with most users is Facebook. Teenagers, particularly college students use Facebook most frequently to study, gain information, entertain themselves and connect with others through self-disclosing personal information on the Facebook profile page. This quantitative study aimed to analyze the attitude of pedagogical students regarding self-disclosure on Facebook as represented through cognition, emotion and behavior concerning academic achievement. The survey was completed by 535university student’s majority in pedagogy. There were 41 students who used it for less than three years between three to five years by 218 students and 276 students who use it more than five years. The questionnaire was self-reported by participants to assess university students' attitudes toward self-disclosure on Facebook. The results indicate that pedagogical students with excellent academic achievement and more than five years of Facebook experience had the highest-level attitude toward self-disclosure on Facebook. The results indicate a positive relationship between cognition, emotion and influence factors students' Facebook attitudes. Future research on methods that enhance student positive disclosure can benefit from this study. Future research should examine how self-disclosure on Facebook relates to other aspects, such as Facebook usage time, financial state and perception of advantages and its disadvantages of Facebook in order to evaluate students' attitudes objectively

Evaluation Of Allelopathic Potential Of Cissus sicyoides Against the Growth Of Echinochloa Crus-Galli And Some Tested Plants

Many plant species in nature exert significant allelopathic potential as part of the defense mechanism system, many among their secondary metabolites (allelochemicals), including mineral constituents, which are responsible for the suppression of weeds and enhancing crop yield when directly incorporated into paddy fields. Cissus sicyoides is considered a high-potential allelopathic plant because of its invasion in nature and detected allelochemicals from the plant parts in some studies. The objective of this research was to exploit the allelopathic properties of C.sicyoides against paddy weeds and some indicator plants under laboratory bioassays and greenhouse conditions. The results demonstrated that C. sicyoides had significant inhibition on E. crus-galli, tested plants, and other paddy weeds. In the laboratory conditions, the extracts from C.sicyoides leaves inhibited the growth of Echinochloa crus-galli by 54.3%. The powders from C.sicyoides leaves inhibited the emergence of paddy weeds by approximately 100.0%. In the greenhouse conditions, the powders from C.sicyoides leaves by adding after 3 and 13 days inhibited the growth of E. crus-galli and the emergence of paddy weeds by 64.4%. Remarkably, negligible harmful effects on rice growth were observed. The findings of the study may provide useful information for the exploitation of this plant species to effectively control weeds in the rice fields for sustainable agriculture production

Synthesis of Cu+^+/bipyridyl Based Complex Towards Dye Sensitized Solar Cell Application

This study aims to synthesize the Cu+/bipyridyl-based complex using Sonogashira cross coupling. The structure of the ligand and the complex were investigated by nuclear magnetic resonance spectroscopy; by single crystal X-ray diffraction and by UV-VIS absorption spectroscopy. The obtained experimental results were in good agreement with the theoretical calculations. The complex is a potential candidate to be the photo sensitizer in dye-sensitized solar cells.

Development of Spray Pyrolysis System for Deposition of Nano-structure Materials

In this paper, we report the development of the spray pyrolysis technique for preparing different nano-structure materials toward the application in thin film solar cells. The spray pyrolysis system can heat up the substrate to 6000C with less than 0.01% full scale. The ramping rate can be set to 100C per minute. The effective coating area can be up to 100 x 100 mm2. Using this technique, the thickness and roughness of the films can be controlled. The obtained morphology, the microstructure of the thin-films, given by scanning electron microscope, X ray diffraction…showed that the system is suitable for deposition of different layers of the dye sensitized solar cell

Rifampicin tolerance and growth fitness among isoniazid-resistant clinical Mycobacterium tuberculosis isolates: an in-vitro longitudinal study.

Antibiotic tolerance in Mycobacterium tuberculosis leads to less effective bacterial killing, poor treatment responses and resistant emergence. There is limited understanding of antibiotic tolerance in clinical isolates of M. tuberculosis . Therefore, we investigated the rifampicin tolerance of M. tuberculosis isolates, with or without pre-existing isoniazid-resistance. In-vitro rifampicin survival fractions determined by minimum duration of killing assay in isoniazid susceptible (n=119) and resistant (n=84) M. tuberculosis isolates. Rifampicin tolerance was correlated with bacterial growth, rifampicin minimum inhibitory concentrations (MICs) and isoniazid-resistant mutations. The longitudinal isoniazid-resistant isolates were analyzed for rifampicin tolerance based on collection time from patients and associated emergence of genetic variants. The median duration of rifampicin exposure reducing the M. tuberculosis surviving fraction by 90% (minimum duration of killing-MDK90) increased from 1.23 (95%CI 1.11; 1.37) and 1.31 (95%CI 1.14; 1.48) to 2.55 (95%CI 2.04; 2.97) and 1.98 (95%CI 1.69; 2.56) days, for IS and IR respectively, during 15 to 60 days of incubation respectively. Increase in MDK90 time indicated the presence of fast and slow growing tolerant sub-populations. A range of 6 log 10 -fold survival fraction enabled classification of tolerance as low, medium or high and revealed isoniazid-resistance association with increased tolerance with faster growth (OR=2.68 for low vs. medium, OR=4.42 for low vs. high, P -trend=0.0003). The high tolerance in longitudinal isoniazid-resistant isolates was specific to those collected during rifampicin treatment in patients and associated with bacterial genetic microvariants. Our study identifies a range of rifampicin tolerance and reveals that isoniazid resistance is associated with higher tolerance with growth fitness. Furthermore, rifampicin treatment may select isoniazid-resistant isolate microvariants with higher rifampicin tolerance, with survival potential similar to multi-drug resistant isolates. These findings suggest that isoniazid-resistant tuberculosis needs to be evaluated for rifampicin tolerance or needs further improvement in treatment regimen

Rifampicin tolerance and growth fitness among isoniazid-resistant clinical Mycobacterium tuberculosis isolates from a longitudinal study

Antibiotic tolerance in Mycobacterium tuberculosis reduces bacterial killing, worsens treatment outcomes, and contributes to resistance. We studied rifampicin tolerance in isolates with or without isoniazid resistance (IR). Using a minimum duration of killing assay, we measured rifampicin survival in isoniazid-susceptible (IS, n=119) and resistant (IR, n=84) isolates, correlating tolerance with bacterial growth, rifampicin minimum inhibitory concentrations (MICs), and isoniazid-resistant mutations. Longitudinal IR isolates were analyzed for changes in rifampicin tolerance and genetic variant emergence. The median time for rifampicin to reduce the bacterial population by 90% (MDK90) increased from 1.23 days (IS) and 1.31 days (IR) to 2.55 days (IS) and 1.98 days (IR) over 15–60 days of incubation, indicating fast and slow-growing tolerant sub-populations. A 6 log10-fold survival fraction classified tolerance as low, medium, or high, showing that IR is linked to increased tolerance and faster growth (OR = 2.68 for low vs. medium, OR = 4.42 for low vs. high, p-trend = 0.0003). High tolerance in IR isolates was associated with rifampicin treatment in patients and genetic microvariants. These findings suggest that IR tuberculosis should be assessed for high rifampicin tolerance to optimize treatment and prevent the development of multi-drug-resistant tuberculosis

Awareness and preparedness of healthcare workers against the first wave of the COVID-19 pandemic: A cross-sectional survey across 57 countries.

BACKGROUND: Since the COVID-19 pandemic began, there have been concerns related to the preparedness of healthcare workers (HCWs). This study aimed to describe the level of awareness and preparedness of hospital HCWs at the time of the first wave. METHODS: This multinational, multicenter, cross-sectional survey was conducted among hospital HCWs from February to May 2020. We used a hierarchical logistic regression multivariate analysis to adjust the influence of variables based on awareness and preparedness. We then used association rule mining to identify relationships between HCW confidence in handling suspected COVID-19 patients and prior COVID-19 case-management training. RESULTS: We surveyed 24,653 HCWs from 371 hospitals across 57 countries and received 17,302 responses from 70.2% HCWs overall. The median COVID-19 preparedness score was 11.0 (interquartile range [IQR] = 6.0-14.0) and the median awareness score was 29.6 (IQR = 26.6-32.6). HCWs at COVID-19 designated facilities with previous outbreak experience, or HCWs who were trained for dealing with the SARS-CoV-2 outbreak, had significantly higher levels of preparedness and awareness (p<0.001). Association rule mining suggests that nurses and doctors who had a 'great-extent-of-confidence' in handling suspected COVID-19 patients had participated in COVID-19 training courses. Male participants (mean difference = 0.34; 95% CI = 0.22, 0.46; p<0.001) and nurses (mean difference = 0.67; 95% CI = 0.53, 0.81; p<0.001) had higher preparedness scores compared to women participants and doctors. INTERPRETATION: There was an unsurprising high level of awareness and preparedness among HCWs who participated in COVID-19 training courses. However, disparity existed along the lines of gender and type of HCW. It is unknown whether the difference in COVID-19 preparedness that we detected early in the pandemic may have translated into disproportionate SARS-CoV-2 burden of disease by gender or HCW type

Prospects for Food Fermentation in South-East Asia, Topics From the Tropical Fermentation and Biotechnology Network at the End of the AsiFood Erasmus+Project

Fermentation has been used for centuries to produce food in South-East Asia and some foods of this region are famous in the whole world. However, in the twenty first century, issues like food safety and quality must be addressed in a world changing from local business to globalization. In Western countries, the answer to these questions has been made through hygienisation, generalization of the use of starters, specialization of agriculture and use of long-distance transportation. This may have resulted in a loss in the taste and typicity of the products, in an extensive use of antibiotics and other chemicals and eventually, in a loss in the confidence of consumers to the products. The challenges awaiting fermentation in South-East Asia are thus to improve safety and quality in a sustainable system producing tasty and typical fermented products and valorising by-products. At the end of the “AsiFood Erasmus+ project” (www.asifood.org), the goal of this paper is to present and discuss these challenges as addressed by the Tropical Fermentation Network, a group of researchers from universities, research centers and companies in Asia and Europe. This paper presents current actions and prospects on hygienic, environmental, sensorial and nutritional qualities of traditional fermented food including screening of functional bacteria and starters, food safety strategies, research for new antimicrobial compounds, development of more sustainable fermentations and valorisation of by-products. A specificity of this network is also the multidisciplinary approach dealing with microbiology, food, chemical, sensorial, and genetic analyses, biotechnology, food supply chain, consumers and ethnology

Spatiotemporal evolution of SARS-CoV-2 Alpha and Delta variants during large nationwide outbreak of COVID-19, Vietnam, 2021

We analyzed 1,303 SARS-CoV-2 whole-genome sequences from Vietnam, and found the Alpha and Delta variants were responsible for a large nationwide outbreak of COVID-19 in 2021. The Delta variant was confined to the AY.57 lineage and caused >1.7 million infections and >32,000 deaths. Viral transmission was strongly affected by nonpharmaceutical interventions