Building forecast maps of water quaůity for main rivers and canals in Tien Giang province, Vietnam

This study aims to enhance the mapping of forecast for water quality assessment in Mekong Delta provinces. The data from 32 sites from main rivers and canals in an area of around 2,482 km2 in Tien Giang Province, Vietnam, were used for calculation and mapping. The ArcGIS 9.3 software, Inverse Distance Weighting (IDW) interpolation method, hydrologic data, and water quality parameters in March (2010-2014) were applied to build the maps showing 2020 water quality predictions for main rivers and canals in Tien Giang Province. The estimation was based on the Water Quality Index (WQI) with 6 parameters such as pH, total suspended solid (TSS), dissolved oxygen (DO), biochemical oxygen demand (BOD), total nitrogen (T_N), and coliform. The results showed that water quality in the studied area in dry season will not be improved by the year 2020. The finding could be a scientific reference for the selection of effective approaches to improve water quality in main rivers and canals in Tien Giang Province

The Propagation of the Electromagnetic Wave in Multilayers Structures Composed from Cholesteric Liquid Crystals under the Influence of the External Electric Field

The tensor solution for the electromagnetic wave being in quadrature with the surface of the cholesteric liquid crystal under the influence of the external electric field along axis of swing of crystal, has been found. Description of the reflection, transmission of the electromagnetic wave in multilayer structures composed from cholesteric liquid crystals have been shown. Futher the dependence of the reflection spectrum on the polarization of the incident beam and magnitude of the external electric field are determined

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

Density estimates for the exponential functionals of fractional Brownian motion

In this note, we investigate the density of the exponential functional of the fractional Brownian motion. Based on the techniques of Malliavin’s calculus, we provide a log-normal upper bound for the density

Density estimates for the exponential functionals of fractional Brownian motion

In this note, we investigate the density of the exponential functional of the fractional Brownian motion. Based on the techniques of Malliavin’s calculus, we provide a log-normal upper bound for the density

Student Satisfaction with Quality of Accounting and Auditing Education: The Case of Vietnam

This research is conducted to examine and evaluate determinants influencing the level of student satisfaction in the quality of auditing and accounting training at Vietnamese universities. Data were collected from 213 students of accounting and auditing field in three universities of National Economics University, University of Commerce and Academy of Finance. Exploratory factor analysis (EFA) and linear regression models were employed to determine the determinants influencing student satisfaction about quality of accounting and auditing. The findings show that the strongest impact on student satisfaction was the ability to serve; then training program; infrastructure component, and the last of teaching team. Based on the results, some recommendations are proposed for improving the satisfaction levels of students of accounting and auditing. Keywords: Quality of service; Quality of training; Satisfactio

Safe haven for Asian equity markets during financial distress: Bitcoin versus Gold

This study aims to analyse the role of bitcoin and gold as safe haven assets for Asian equity markets during periods of high market uncertainty related to the global COVID-19 pandemic, high volatility and extreme stock market conditions. Our empirical analysis employs the DCC-GARCH methodology to estimate the time-varying relationship between bitcoin/gold and the Asian stock market from 2016 to 2023. Our findings reveal that bitcoin serves as a strong hedge for Taiwan and Pakistan, whereas gold can be considered a strong hedge for Japan, Singapore, India, Thailand and Vietnam. Interestingly, we observe that bitcoin does not exhibit safe haven properties in any of the Asian countries observed. In contrast, gold demonstrates strong safe haven abilities for Singapore, India and Thailand. These results remain consistent across various measures of market turmoil, including the volatility index, COVID-19-related periods and low quantiles on the stock market. Furthermore, our results suggest that the perception and adoption of gold as a safe haven asset in Japan and Vietnam is mainly influenced by global events and uncertainties, rather than localized stock market conditions. These findings offer valuable information for investors, financial institutions as well as policy makers and regulators as to how cryptocurrency and gold have evolved as hedge and safe haven assets in Asia during uncertainty periods.Ton Duc Thang UniversityTon Duc Thang University [FOSTECT.2023.18

PATHOGENICITY OF EIMERIA SPECIES ISOLATED FROM CHICKEN IN THUA THIEN HUE PROVINCE

Abstract: The present study clarifies the effect of locally isolated Eimeria species on chickens in central Vietnam. Oocysts of Eimeria species were isolated from feces suspected to be infected with coccidiosis in 3 farms in Huong Thuy district, Thua Thien Hue province. A total of 54 2-week-old chickens were randomly allocated to 2 groups: 3 replicates containing 9 chickens in each replicate. The chicken in group 1 were orally inoculated with 2×104 isolated oocysts of Eimeria species, while the chickens in group 2 were inoculated with PBS as a control. Growth performance, oocyst output, gross lesions, and histopathological lesions were measured at 5, 10 and 28 days after infection. The chicks in group 1 showed general signs of ruffled feathers, anorexia, huddling together with diarrhea and/or bloody dropping from 4–7 days post-infection. Feed intake, growth performance and body weight in group 1 were lower than those of the control chicks. The oocyst was detected in the feces of chicks in group 1 from 6–14 days post-infection, among them, the number of oocysts reach the peak at 8 days post-infection. At day 5 post-infection, the most damaged part of the intestine is the ceca with a large amount of blood in the ceca content. The histopathological lesions were detected clearly by HE staining at day 5 and 10 post-infection. In conclusion, the locally isolated oocysts of Eimeria species have high virulence to the chickens. The present study provides useful information related to the pathogenicity of Eimeria species which may contribute to coccidiosis diagnosis and treatment in poultry production.Keywords: Eimeria, coccidiosis, infection, central Vietna

Investigation of cure and mechanical properties of deproteined natural rubber-g-poly(methyl methacrylate)

Investigation of cure and mechanical properties of graft copolymer of deproteinized natural rubber (DPNR) with methyl methacrylate (MMA) prepared by graft copolymerization in latex was presented in this work. It is determined that the increase in scorch time, cure time, hardness and tear strength of the graft copolymer were depended on monomer concentration. With the monomer concentration of 15 g/100 g rubber, the increase of hardness and tear strength are 68 % and 66 %, respectively, compared to DPNR. Besides, there are increasing trends of tensile strength and elongation at break. The optimum concentration of MMA monomer is found at 15 g/100 g-rubber. At this monomer concentration, the hardness and tear strength of the graft copolymer increased, whereas the elongation at break and the tensile strength decreased a bit compared to the natural rubber. Keywords. Natural rubber, polymethyl methacrylate, grafted copolymer, curing properties, mechanical properties