The Impact of Corporate Governance on the Quality of Accounting Information: Research Based on Listed Companies on Vietnam's Stock Exchange

Purpose: This research aims to evaluate the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange.   Theoretical framework: Corporate governance focuses on the structure of ownership, the characteristics of director and supervisory boards. The quality of accounting information is evaluated under the perspectives of information users and information auditors.   Design/methodology/approach: This research analyzes primary and secondary data from 193 listed companies as of 2021 and uses both qualitative and quantitative research methods.   Findings: The results show that the factors affecting corporate governance that have a proportional impact on the quality of accounting information include: Government ownership, Supervisory Board ownership, major shareholders ownership, number of board members, professional qualifications of the association board of directors, and that have an inverse impact is the duality between the Board of directors and the managing directors, and that have no impact are the number of members in the supervisory Board and professional qualifications of the supervisory board.   Research, Practical & Social implications: From the research results, the authors propose recommendations to improve the quality of accounting information through corporate governance.   Originality/value: The value of the study is pointing out the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange meaningful in creating trust among users to attract investment domestically and internationally

Androgen disruption by dioxin exposure in 5-year-old Vietnamese children : Decrease in serum testosterone level

13301甲第4799号博士（保健学）金沢大学博士論文要旨Abstract 要約Outline 以下に掲載予定：Science of the Total Environment 640-641 pp.466-474 2018. Elsevier. 共著者：Nguyen Thi Phuong Oanh, Teruhiko Kido, Seijiro Honma, Yuko Oyama, Le Thai Anh, Hoang Duc Phuc, Nguyen Hoang Viet, Ho Dung Manh, Rie Okamoto, Hideaki Nakagawa, Shoji F. Nakayama, Dang Duc Nhu, Dao Van Tung, Vo Van Chi, Nguyen Hung Minh, Ngo Van Toa

Detecting familial defective apolipoprotein B-100 R3500Q in Vietnamese patients by PCR-sequencing

Familial defective apolipoprotein B-100 (FDB) is an autosomal codominant disorder associated with hypercholesterolemia, caused by mutations in and around codon 3500 of the Apolipoprotein (Apo) B gene, which encodes Apo B-100. The first mutation occurred in Arginine codons to be described, and the most characterized, is caused by a G→A transition at nucleotide 10,708 and results in the substitution of Arginine by Glutamine at codon 3500 (ApoB R3500Q). In this study, we have identified 27 R3500Q mutations in known FDB patients using PCRSequencing method. As the result, most of the patients carried heterozygous mutation R3500Q. PCR-Sequencing method that we have applied in this study proved consistent and so easily identified mutations correctly

Growth performance, meat quality, and blood characteristics of finisher crossbred pigs fed diets supplemented with different levels of green tea (Camellia sinensis) by-products.

peer reviewed[en] BACKGROUND AND AIM: Dietary supplementation with green tea by-product shows special effects on animal parameters. This study aimed to assess the effects of green tea by-products (GTBP) in the diet on some blood parameters, growth performance, and carcass characteristics of finishing pigs and on meat quality, and nutritional composition of pork. MATERIALS AND METHODS: One hundred and sixty crossbred pigs with an initial body weight of 65.15 ± 0.38 kg, were distributed into four dietary treatments, with four replicates of 10 pigs each. The dietary treatments were a basal diet (control diet, CON), and three experimental diets (GTBP8, GTBP16, and GTBP24) based on the CON diet supplemented with GTBP at 8, 16, and 24 g/kg of feed. The studied parameters were examined during the experimental period of 10 weeks. RESULTS: No statistical differences in average daily feed intake, average daily gain, and feed conversion ratio were observed between the diet treatments (p > 0.05). Backfat thickness decreased (linear, p 0.05). However, pigs fed with GTBP had a decrease in cholesterol content and an increase in crude protein and total omega-3 content of pork compared to the CON diet (p < 0.05). Moreover, dietary supplementation with GTBP significantly decreased plasma cholesterol (p < 0.05), and trends for the decrease in low-density lipoprotein cholesterol and urea nitrogen were observed (linear, p = 0.08). CONCLUSION: Up to 24 g/kg GTBP in the diet for finishing pigs does not impair animal performance and makes carcass leaner with softer meat as well as positive effects on cholesterol and fatty acid metabolism. Further experiments are needed to determine the optimal levels of GTBP addition in finishing pig diet to produce higher meat quality

The impacts of lead recycling activities to human health and environment in Dong Mai craft village, Hung Yen, Vietnam

Lead (Pb) recycling activities in Dong Mai village, Chi Dao commune, Van Lam district, Hung Yen province have been taking place for more than 30 years. The development of recycling activities contributed to the improvement of the local economics. However, along with economic development, Dong Mai craft village is facing to serious pollution. Soil, air and water polluted by lead (Pb) caused food containing Pb at higher levels than allowed limit from 20 to 40 times. The pollution had the bad effect on human health in this village. The investigation results showed that 100 % of employee who participated on melting lead and 63.5 % of local children were poisoned by Pb. Besides, the local people got diseases relating to skin, eyes, etc. This situation requires the provincial authorities to find immediate solutions to reduce the impacts of Pb recycling activities to environment and human.Hoạt động tái chế chì của thôn Đông Mai, xã Chỉ Đạo, huyện Văn Lâm, tỉnh Hưng Yên đã diễn ra hơn 30 năm nay. Sự phát triển của nghề tái chế đã làm góp phần cải thiện kinh tế của địa phương. Tuy nhiên, cùng với sự phát triển kinh tế, làng nghề Đông Mai đã và đang đối mặt với ô nhiễm môi trường nghiêm trọng. Môi trường đất, nước không khí bị ô nhiễm bởi chì (Pb) dẫn đến thực phẩm nhiễm chì ở hàm lượng cao hơn mức cho phép từ 20- 40 lần. Sự ô nhiễm gây ra những ảnh hưởng xấu tới sức khỏe của người dân làng nghề. Kết quả điều tra cho thấy 100% công nhân tham gia nấu chì và 63.5% trẻ em địa phương bị nhiễm độc chì. Bên cạnh đó, người dân địa phương còn bị mắc của các loại bệnh ngoài da, bệnh về mắt, …. Tình trạng này đòi hỏi chính quyền địa phương phải tìm ra giải pháp khẩn cấp để giảm thiểu tác động của những hoạt động tái chế chì tới môi trường và con người

ダイオキシン暴露の子供の成長に関する性特異的な影響：ベトナムでのコホート研究

The effects of dioxins on children’s growth have been investigated extensively. This follow-up study was conducted in 89 mother–child pairs in Vietnam (4３ pairs from a dioxin hotspot and 46 pairs from an unsprayed area) to assess the effects of lactational dioxin exposure on postnatal growth. Maternal breast milk was collected in ２008 from women who had given birth 4 – 16 weeks previously. The children’s growth parameters were measured at ３, 5, and 7 years of age. Dioxin levels in breast milk were determined by gas chromatography/high-resolution mass spectrometry. Toxic equivalency values of polychlorinated dibenzodioxins (PCDDs), polychlorinated dibenzofurans (PCDFs), and PCDDs + PCDFs in maternal breast milk were ２ – 4 times higher in women residing in the hotspot. Among the children from the dioxin hotspot, lower weight was observed for girls at ３ years of age, reduced body mass index (BMI) and head and chest circumference were observed in girls at 5 years of age, and reduced height and head and chest circumference were observed in girls at 7 years of age. There were no significant differences in body parameters in boys between the dioxin hotspot area and those from the unsprayed area. In girls, maternal breast milk dioxin levels were negatively correlated with BMI and head and chest circumference at 5 years of age, and with height and head circumference at 7 years of age. Multiple regression analysis indicated that BMI at 5 years of age and chest circumference at 5 and 7 years of age showed stronger inverse associations with maternal age than with dioxin exposure. In summary, we found sex-specific effects on postnatal growth in Vietnamese children exposed to dioxin.ダイオキシン類は残留性有機汚染物質であり、子供の成長に影響することが報告されている。本追跡研究は授乳中のダイオキシン暴露が生後の子どもの発達に影響するかを明らかにするため、ベトナムの枯葉剤撒布地区（Phu Cat）と非撒布地区（Kim Bang）で実施された。母乳は ２008 年に生後 4-16 週の児を持つ母親より収集した。その子供の身体計測が ３ 才、 5 才、 7 才の時に実施された。本研究では、すべての調査に参加した 89 組の母子（Phu Cat 4３ 組、Kim Bang 46 組）を対象とした。母乳中のダイオキシンの測定にはGC-HRMSを用いた。母乳中の polychlorinated dibenzo-dioxins (PCDDs)、 -furans (PCDFs) と PCDDs/Fs の毒性当量は男女とも枯葉剤撒布地区の方が非撒布地区より ２- 4 倍有意に高かった。 ３ 才児の体重、 5 才児の BMI、頭囲と胸囲、 7 才児の身長、頭囲と胸囲は女児でのみ枯葉剤撒布地区の方が非撒布地区より有意に小さかった。男児では両地区間で身体計測値に有意差は無かった。ダイオキシンと 5 才児の BMI、頭囲と胸囲の間に、さらに 7 才児の頭囲と胸囲との間に有意な負の相関が女児にのみ見られた。重回帰分析では5 才児の BMI と胸囲、 7 才児の胸囲はダイオキシンよりも母親の年齢と強い負の相関を示した。結論として、ダイオキシンはベトナムの子供の生後の発達遅延に、性により異なる影響を与えていることが判明した

Investigation of Sodium Manganese Oxide Nanowires Synthesized by Hydrothermal Method for Alkaline Ion Battery

Sodium Manganese Oxide (NaxMnO2) has attracted much attention as cathode materials for alkaline ion battery due to the ability of fast charge and discharge ion Na+, in particular in nanoscale. We report on the synthesis of NaxMnO2 nanowires via hydrothermal synthesis route from Mn2O3 and NaOH solution. The morphological observation indicates that the obtained Na0.44MnO2 nanowires with diameters of about 20-30 nm, length up to several micrometers were formed by this process. The electrochemical properties of fabricated materials were investigated by means of cyclic voltammetry technique and show that Sodium Manganese Oxide (NaxMnO2) is a promising material in the field of research and fabrication alkaline ion battery

Can a Short Food Supply Chain Create Sustainable Benefits for Small Farmers in Developing Countries? An Exploratory Study of Vietnam

A number of studies have indicated that short food supply chains could create economic, social, and environmental benefits, but most of those chains were implemented in developed countries. This research aims to find out the characteristics of short food supply chains and their benefits to small farmers in Vietnam, which is a developing country, based on the survey results from 338 small farmers in the third quarter of 2020, with the support of Stata 14 software. The results showed that the short food supply chains in the survey sample in Vietnam were characterized by two main actors: small farmers and distributors. Farmers could sell products flexibly at the local market. There was some initial evidence to prove that these chains helped to stabilize the input, output price, and revenue; formulated sustainable income; and increased the satisfaction and confidence of farmers. They eliminated gender discrimination in rural areas and improved livelihood for ethnic minorities. These chains also enhanced the mindset on green, organic, and clean production of farmers, which in turn created environmental benefits. COVID-19 has posed a negative impact on the income of farmers and made them change their production and sales method. Therefore, the research could suggest some policies to sustainably develop the short food supply chains in Vietnam in the future

Biodiversity of chloramphenicol-resistant mesophilic heterotrophs from Southeast Asian aquaculture environments

In the present study, samples of pond water, sediment and farmed species were collected at 12 fish and shrimp farms in Malaysia, Thailand and Vietnam to determine the biodiversity and environmental distribution of chloramphenicol-resistant (CmR) mesophilic heterotrophs in Southeast Asian aquaculture sites. Following isolation on Iso-Sensitest agar supplemented with 35 μg ml−1 Cm and dereplication using (GTG)5-PCR fingerprinting, 557 genotypically unique CmR strains were subjected to polyphasic identification. The 557 mesophilic heterotrophic CmR isolates represented 18 different genera largely dominated by the genera Escherichia (40.2%), Pseudomonas (11.7%), Acinetobacter (11.1%), Klebsiella (7.5%) and Bacillus (5.9%). A total of 439 CmR isolates were further assigned to 31 described species or species groups, mainly including organisms that have been associated with various human opportunistic infections such as Escherichia coli (n = 219), Pseudomonas putida (n = 47), Klebsiella pneumoniae (n = 38) and Acinetobacter baumannii (n = 23). Strains of Escherichia, and most notably, of E. coli, were the only common group of CmR heterotrophs irrespective of country, sample type or farm type. Together with other predominant but less widespread groups such as acinetobacters and pseudomonads, the results of this biodiversity study suggest that E. coli can be regarded as a potential indicator of Cm resistance in Southeast Asian aquaculture environments

Safety and efficacy of fluoxetine on functional outcome after acute stroke (AFFINITY): a randomised, double-blind, placebo-controlled trial

Background Trials of fluoxetine for recovery after stroke report conflicting results. The Assessment oF FluoxetINe In sTroke recoverY (AFFINITY) trial aimed to show if daily oral fluoxetine for 6 months after stroke improves functional outcome in an ethnically diverse population. Methods AFFINITY was a randomised, parallel-group, double-blind, placebo-controlled trial done in 43 hospital stroke units in Australia (n=29), New Zealand (four), and Vietnam (ten). Eligible patients were adults (aged ≥18 years) with a clinical diagnosis of acute stroke in the previous 2–15 days, brain imaging consistent with ischaemic or haemorrhagic stroke, and a persisting neurological deficit that produced a modified Rankin Scale (mRS) score of 1 or more. Patients were randomly assigned 1:1 via a web-based system using a minimisation algorithm to once daily, oral fluoxetine 20 mg capsules or matching placebo for 6 months. Patients, carers, investigators, and outcome assessors were masked to the treatment allocation. The primary outcome was functional status, measured by the mRS, at 6 months. The primary analysis was an ordinal logistic regression of the mRS at 6 months, adjusted for minimisation variables. Primary and safety analyses were done according to the patient's treatment allocation. The trial is registered with the Australian New Zealand Clinical Trials Registry, ACTRN12611000774921. Findings Between Jan 11, 2013, and June 30, 2019, 1280 patients were recruited in Australia (n=532), New Zealand (n=42), and Vietnam (n=706), of whom 642 were randomly assigned to fluoxetine and 638 were randomly assigned to placebo. Mean duration of trial treatment was 167 days (SD 48·1). At 6 months, mRS data were available in 624 (97%) patients in the fluoxetine group and 632 (99%) in the placebo group. The distribution of mRS categories was similar in the fluoxetine and placebo groups (adjusted common odds ratio 0·94, 95% CI 0·76–1·15; p=0·53). Compared with patients in the placebo group, patients in the fluoxetine group had more falls (20 [3%] vs seven [1%]; p=0·018), bone fractures (19 [3%] vs six [1%]; p=0·014), and epileptic seizures (ten [2%] vs two [<1%]; p=0·038) at 6 months. Interpretation Oral fluoxetine 20 mg daily for 6 months after acute stroke did not improve functional outcome and increased the risk of falls, bone fractures, and epileptic seizures. These results do not support the use of fluoxetine to improve functional outcome after stroke