インフルエンザウイルスRNA依存RNAポリメラーゼPB1サブユニットの遺伝学的機能解析

筑波大学 (University of Tsukuba)201

Ethical Issues of Vietnamese Auditors: Applying the Fraud Triangle Model

Purpose: The article analyzes the impact of the factors affecting the fraud of Vietnamese auditors applying the fraud triangle model, providing more empirical evidence on the factors affecting the fraud of the auditors. Vietnam.   Theoretical framework: This paper uses the the fraud triangle model.   Design/methodology/approach: Research method using questionnaire survey of managers and auditors of Vietnamese auditing firms, the survey results collected 250 questionnaires. After eliminating invalid questionnaires due to There are many blank cells, the author chooses to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software.   Findings: Research results show that pressure perception factor has higher standardized Beta coefficient (0.390) than all other factors. The normalized Beta coefficients of the remaining factors are: Perception of opportunity (0.289), Rationalization (0.267)   Research, Practical   &   Social   implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors.   Originality/value:This study fills the gap in the Ethical issues of Vietnamese auditors: applying the fraud triangle model

Efficiency of Farmer Organisations in Supplying Supermarkets with Quality Food in Vietnam

The development of supermarkets in Vietnam, as in other emerging countries, goes along with an increasing concern on the part of purchasers for food quality. The paper investigates whether farmer organisations are able to help small-scale farmers get access to supermarkets, and the role that supermarkets and public support play in their emergence and development. It is based on case studies involving a number of stakeholders marketing vegetables, flavoured rice and litchi fruit in Vietnam. The interviews investigated patterns of horizontal and vertical coordination that link farmers to supermarkets, the distribution of costs and benefits between farmers and traders along the chains in relation to the strategy of quality differentiation. Eight farmer associations that work in the form of private commercial organisations are regular supermarket suppliers for the selected products. Their ability to supply supermarkets is related to the combination of functions they make available to their members, especially as regards training to improve quality (appearance, taste, safety), quality promotion and control, for which they receive public support, as well as their participation in flexible contracts with supermarkets, shops and schools. Supermarket supply through farmer associations increases farmer incomes when compared with traditional chains, yet the situation is reported to change with the increase in supermarket competition. The paper argues that changes in farmer organisation are not only due to supplying supermarkets, but also to public and international support to food quality improvement, which have been of benefit to supermarkets.Agribusiness, Industrial Organization,

LES RÔLES DE L'ORGANISATION PAYSANNE ET DE L'ACTION COLLECTIVE POUR LE RENFORCEMENT DES FILIÈRES DE COMMERCIALISATION DES PRODUITS DE «SPÉCIALITÉ LOCALE» LE CAS DU LONGANE «LONG» DE LA PROVINCE DE HUNGYEN AU VIETNAME

N° ISBN - 978-2-7380-1284-5International audienceLe Vietnam est actuellement engagé dans un processus d'intégration économique internationale issue notamment de son adhésion récente à l'OMC. Ce processus inclut une ouverture croissante du secteur agro-alimentaire domestique à la concurrence des produits importés. Les exploitations agricoles familiales sont particulièrement fragilisées par ce nouveau contexte, en raison de le petite taille et du morcellement des superficies cultivables. Les moyens de renforcer la compétitivité des produits issues de l'agriculture familiale constitue ainsi une des priorités pour les recherches vietnamiennes en économie agricole. Au Vietnam, le longane “Long” produit dans la province de Hungyen est un produit de spécialité locale, c'est-à-dire dont la qualité spécifique est reconnue par une partie des consommateurs. Néanmoins, le manque d'action collective entre les exploitations agricoles familiales fragilisent les performances de cette filière face aux longanes des autres régions du Vietnam et les longanes importés. Cet article présente les expériences d'appui pour le renforcement de la filière du longane “Long” de la province de Hungyen au Vietnam vers le développement de l'indication géographique. Grâce à l'appui de GTZ (German Technical Cooperation) et de l'IPSARD (Institut de politique et de stratégie pour l'agriculture et le développement rural), la coopérative de longane Long Hongnam, qui consiste en une organisation de producteurs et de commerçants, a été mise sur pied en 2006. La coopérative a permis la mise en place des actions collectives suivantes: l'application d'un itinéraire technique de production amélioré incluant le respect de certaines bonnes pratiques agricoles locales (Good agricultural practices ou GAP), et la mise sur pied d'un espace de dialogue avec les commerçants. Grace à ce dispositif, les producteurs ont pu augmenter leur prix du vente, améliorer l'homogénéité de la qualité des produits, et améliorer leur revenu. La durabilité de ce dispositif est discutée. L'article fait le bilan des forces et faiblesses de ces strategies de soutien a l'action collective

A hierarchical architecture for increasing efficiency of large photovoltaic plants under non-homogeneous solar irradiation

Under non-homogeneous solar irradiation, photovoltaic (PV) panels receive different solar irradiance, resulting in a decrease in efficiency of the PV generation system. There are a few technical options to fix this issue that goes under the name of mismatch. One of these is the reconfiguration of the PV generation system, namely changing the connections of the PV panels from the initial configuration to the optimal one. Such technique has been widely considered for small systems, due to the excessive number of required switches. In this paper, the authors propose a new method for increasing the efficiency of large PV systems under non-homogeneous solar irradiation using Series-Parallel (SP) topology. In the first part of the paper, the authors propose a method containing two key points: a switching matrix to change the connection of PV panels based on SP topology and the proof that the SP-based reconfiguration method can increase the efficiency of the photovoltaic system up to 50%. In the second part, the authors propose the extension of the method proposed in the first part to improve the efficiency of large solar generation systems by means of a two-levels architecture to minimize the cost of fabrication of the switching matrix

Characterization of pig farms in Hung Yen, Hai Duong and Bac Ninh provinces

peer reviewedIn order to characterization of pig farms in the Red River Delta, a study was conducted on 90 pig farms in Hung Yen, Hai Duong and Bac Ninh provinces from June to December 2006. Results show that most of the pig farms had been built for five years with a small size (0.5 hectare per farm). The invested capital was about 300-400 millions VND per farm. Four main sow groups used in the farms included crossbred exotic sows (51.1%), crossbred sow between local and exotic breeds (14.4%), purebred Landrace and Yorkshire breeds (15.6 and 18.9%, respectively). The boars were various (Duroc 30%, Yorkshire 21%, Landrace 13%, PiÐtrain × Duroc 36% and others). The pigs farms were faced with several difficulties such as limited land, lack of invested capital, uncontrolled quality of breeding pigs, high costs of feed, poor hygiene condition and diseases

ARtVista: Gateway To Empower Anyone Into Artist

Drawing is an art that enables people to express their imagination and emotions. However, individuals usually face challenges in drawing, especially when translating conceptual ideas into visually coherent representations and bridging the gap between mental visualization and practical execution. In response, we propose ARtVista - a novel system integrating AR and generative AI technologies. ARtVista not only recommends reference images aligned with users' abstract ideas and generates sketches for users to draw but also goes beyond, crafting vibrant paintings in various painting styles. ARtVista also offers users an alternative approach to create striking paintings by simulating the paint-by-number concept on reference images, empowering users to create visually stunning artwork devoid of the necessity for advanced drawing skills. We perform a pilot study and reveal positive feedback on its usability, emphasizing its effectiveness in visualizing user ideas and aiding the painting process to achieve stunning pictures without requiring advanced drawing skills. The source code will be available at https://github.com/htrvu/ARtVista.Comment: CHI 202

Variation in Mitochondrial DNA of Vietnamese Pigs: Relationships with Asian Domestic Pigs and Ryukyu Wild Boars

Mitochondrial DNA (mtDNA) sequences (574 bp) of 30 Vietnamese pigs (large and small) were examined and compared with those of 61 haplotypes from wild boars and domestic pigs from various locations in Asia. The large Vietnamese pigs had genetic links to Ryukyu wild boars in southern Japan. The small Vietnamese pigs were closely related to other East Asian domestic pigs. These results indicate that Vietnamese pigs are genetically diverse and may be descendents of wild and domestic pigs from other regions of Asia