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

AN INVESTIGATION INTO QUANG TRI PRIMARY SCHOOL ENGLISH LANGUAGE TEACHER’S PERSPECTIVE OF ICT INTEGRATION DURING THE COVID-19 PANDEMIC

With the transition from face-to-face classes to online classes during Covid-19 epidemic, teachers in Quang Tri have no choice but to integrate ICT into their teaching. At this time ICT has become the most essential tool in educational settings and the subject of many researchers. This study aims to investigate how English teachers perceived ICT integration in terms of the benefits, difficulties as well as challenges of incorporating ICT. The study adopted both quantitative and qualitative methods of data collection, i.e., questionnaires and interviews. The findings revealed that the majority of English teachers had a positive perception of integrating ICT due to its effectiveness. However, it was also reported that lack of technical support from schools, and limited knowledge and training in ICT discouraged teachers from using ICT. The study offers useful implications for teachers to integrate ICT in teaching English during the pandemic time.  Article visualizations

STUDENTS’ PERCEPTIONS OF ACTIVE LEARNING IN INTRODUCTION TO LITERATURE

There is a growing interest in active learning as a shift from traditional lecturing to improving student-centred learning in English. However, in the Vietnamese context of teaching and learning at tertiary levels, little research has examined students’ perceptions of active learning in approaching Introduction to Literature. This study is therefore aimed to look into this area of interest. Participants in this study were 94 students from junior and seniors majoring in high-quality programs at a university in the Mekong Delta. Data were collected from questionnaires. The findings show that students had positive perceptions of active learning in studying this course. Implications for teaching and learning this course are made.  Article visualizations

A study on attitude towards English language learning among non-English majored students at Tra Vinh University

Achievement in language learning usually depends on both learners’ ability and attitude. If learners have negative attitude towards language learning, it can lead to some detrimental effects. The objectives of the study are to identify students’ attitude to English language learning, to find out the differences of English attitude by gender and by three specializations, and finally to draw some teaching implications at Tra Vinh university. The participants are 89 respondents from 3 main specializations: Office Administration, Tourism and Medical Physician. The questionnaire has 34 items concerning language attitudes in terms of behavioral, cognitive and emotional aspect of attitude. The results show that the students have average positive attitude towards English and interestingly there are no attitudinal differences by gender. However, the attitudes towards English of the three majors are not similar. Tourism students’ attitude is slightly lower than that of the other two specializations

Characterization of Structural Transition and Heterogeneity under Compression for Liquid Al2O3 Using Molecular Dynamics Simulation

We have performed a simulation of the structural transition and Structural Heterogeneity (SH) in liquid Al2O3 at 3500 K, in the range of 0–100 GPa. The results confirmed that the network structure of liquid alumina is built mainly from AlOx (x = 3, 4, 5, 6, 7) units, which are related to each other through the common oxygen atoms. The existence of separate AlO3-, AlO4-, AlO5-, AlO6- and AlO7- phases, where SH of the network structure can be sufficiently determined, besides, the existence of separate phases is clarified for SH in the liquid of Al2O3. In particular, at a pressure below 10 and beyond 20 GPa, AlOx units are uniformly distributed in the space and non-uniformly distributed in the range 10-20 GPa. Our study is expected to contribute to a simple way to determine the structural heterogeneity and diffusion coefficients of oxide systems. Doi: 10.28991/HIJ-2022-03-02-08 Full Text: PD

Effects of Titanium Dioxide nanoparticles on salinity tolerance of rice (Oryza sativa L.) at the seedling stage

This study aimed to evaluate the effects of titanium dioxide nanoparticles on the salinity tolerance of rice. The effects of five nano titanium dioxide concentrations (0 mg/L, 25 mg/L, 50 mg/L, 75 mg/L, and 100 mg/L) on the physiological and biochemical parameters of rice were evaluated. The results showed that among three rice varieties (ST24, ST25, OM18), only ST25 grew in a better manner with the application of TiO2 nanoparticles and the optimal concentration of TiO2 nanoparticles was 50 mg/mL. It increased the shoot height by 20.07% and the survival rate of rice compared to the control. These growth-promoting effects were simultaneous with increased levels of chlorophyll, carotenoid and proline. The activities of antioxidant enzymes were improved. While activities of enzymes catalase and peroxidase increased significantly, no change in the activities of ascorbate peroxidase was observed. Finding of this study showed that titanium dioxide nanoparticles increased the salinity tolerance of rice by promoting the photosynthetic and anti-oxidative processes in rice seedlings

Effect of Polypyrrole on the Electrical, Dielectric and Mechanical Properties of Waterborne Epoxy Coatings

In this context, conducting composite based on waterborne epoxy system and polypyrrole (PPy) was investigated. The polypyrrole was synthesized by chemical oxidation polymerization. Its morphology and chemical structure were confirmed by using field emission scanning electron microscopy (FESEM) and Fourier transform infrared spectroscopy (FTIR). Then, PPy was well-dispersed in the epoxy coating and had a good compatibility with the matrix. The effects of PPy on dielectric, electrical and mechanical properties of epoxy/PPy composites was examined. The dielectric constant and electrical conductivity of the coatings increased with addition of PPy fillers. Over to 15 wt. % of PPy loading, the volume resistivity of samples slightly decreased from 6.7 × 1010 to 1.5 × 1010 Ω cm. In contrast, the presence of PPy diminished both impact and abrasion resistance of the epoxy/PPy composites, down to 160 kg cm and 10.2 L/mil, respectively, but they stayed acceptable for the coatings. The results reveal that the epoxy containing polypyrrole is suitable for various electrical and dielectric applications

EFFECTS OF SALT STRESS ON PLANT GROWTH AND BIOMASS ALLOCATION IN SOME WETLAND GRASS SPECIES IN THE MEKONG DELTA

Salt stress causes serious damage to many cellular and physiological processes that leads to yield reduction. The study induced salt stress using Hoagland solution added NaCl to evaluate its effects on plant growth and biomass allocation of some wetland grass species in order to identify salt-tolerant species for replacing and/or supplementing rice/grass in rice-shrimp model and salt-affected area in the Mekong Delta. The study also seeks to evaluate the response of leaf chlorophyll (SPAD unit) and proline content in salt-treated plants to varying application of salinity. Typha orientalis, Lepironia articulata, Eleocharis dulcis and Scirpus littoralis were studied in hydroponics condition with four levels of NaCl of 5, 10, 15, 20‰ and the control treatment (without adding NaCl). The experiment was arranged in a completely randomized design with 3 replications. The salt-treated plants showed visually clear responses of inhibited growth under salt stress condition compared to the control plants. Among the four studied species, T. orientalis produced the highest dry shoot biomass (15.5 g DW/plant), while E. dulcis had the lowest value (2.8 g DW/plant). However, only T. orientalis showed significantly decreased in biomass as salinity increased with 9.3 and 4.6 times lower of fresh and dry biomass in plants grown at the salinity level of 20‰ compared to those grown in the control treatment. The other three plant species did not affect by salinity levels. The results indicated that S. littoralis, L. articulata and E. dulcis could tolerate at high salinity of 20‰ (eq. to the EC value in the nutrient solution of 38.0 dS/m) and could be potential candidate to grow in the rice-shrimp model or in the salt-affected soils. 

Distal radius fracture malunion: Importance of managing injuries of the distal radio-ulnar joint.

Background: Distal radius malunion is a major complication of distal radius fractures, reported in 0 to 33% of cases. Corrective osteotomy to restore normal anatomy usually provides improved function and significant pain relief. We report the outcomes in a case-series with special attention to the potential influence of the initial management. Material and methods: This single-centre retrospective study included 12 patients with a mean age of 35 years (range, 14–60 years) who were managed by different surgeons. There were 8 extra-articular fractures, including 3 with volar angulation, 2 anterior marginal fractures, and 2 intra-articular T-shaped fractures; the dominant side was involved in 7/12 patients. Initial fracture management was with an anterior plate in 2 patients, Kapandji intra-focal pinning in 5 patients, plate and pin fixation in 2 patients, and non-operative reduction in 3 patients. The malunion was anterior in 10 patients, including 2 with intra-articular malunion, and posterior in 2 patients. Corrective osteotomy of the radius was performed in all 12 patients between 2005 and 2012. In 11/12 patients, mean time from fracture to osteotomy was 168 days (range, 45–180 days). The defect was filled using an iliac bone graft in 7 patients and a bone substitute in 4 patients. No procedures on the distal radio-ulnar joint were performed. Results: All 12 patients were evaluated 24 months after the corrective osteotomy. They showed gains in ranges not only of flexion/extension, but also of pronation/supination. All patients reported improved wrist function. The flexion/extension arc increased by 40◦ (+21◦ of flexion and +19◦ of extension) and the pronation/supination arc by 46◦ (+13◦ of pronation and +15◦ of supination). Mean visual analogue scale score for pain was 1.7 (range, 0–3). Complications recorded within 2 years after corrective osteotomy were complex regional pain syndrome type I (n = 1), radio-carpal osteoarthritis (n = 3), and restricted supination due to incongruity of the distal radio-ulnar joint surfaces (n = 3). This last abnormality should therefore receive careful attention during the management of distal radius malunion. Discussion: In our case-series study, 3 (25%) patients required revision surgery for persistent loss of supination. The main error in these patients was failure to perform a complementary procedure on the distal radio-ulnar joint despite postoperative joint incongruity. This finding and data from a literature review warrant a high level of awareness that distal radio-ulnar joint congruity governs the outcome of corrective osteotomy for distal radius malunion

Combined median and ulnar nerve palsy complicating distal radius fractures

BACKGROUND: Fractures of the distal radius only rarely give rise to complications in the immediate postoperative period. Combined median and ulnar nerve palsy is a complication that can be missed by the surgeon. MATERIALS AND METHODS: Three cases diagnosed early after surgery are reported here. The patients were 15, 16, and 30 years of age, respectively. None had preoperative neurological deficits. The youngest patient was injured during sports and the other 2 patients during traffic accidents. All 3 patients had a displaced fracture of the distal radius combined with a fracture of the distal fourth of the ulna or ulnar styloid process and were treated by anterior plate fixation. Operative times were 47, 62, and 120minutes, respectively. Compartment syndrome was ruled out based on low pain intensity and absence of forearm tightness to palpation. RESULTS: The electrophysiological study performed 1 month post-injury in all 3 patients showed severe impairments of both median and ulnar nerve function. Median and ulnar nerve release surgery was performed in the 15-year-old 6 weeks post-injury. No nerve damage or fibrosis was seen during the procedure. All patients recovered fully within 3 months and had normal findings from follow-up electrophysiology testing after 6 months. DISCUSSION: Combined median and ulnar nerve palsy has rarely been reported and is among the rare complications of distal radial fractures that can develop in the event of a high-energy trauma and/or major displacement. Both previously published data and our experience indicate that surgical nerve release is unnecessary. Clinical recovery within 3 months is the rule. LEVEL OF EVIDENCE: IV, case-reports