Impact of Strategic Management Accounting on Operating Performance: Research in Public Universities of Vietnam

Purpose: The study aims to evaluate the impact of strategic management accounting (SMA) on the operating performance of Vietnamese public universities in terms of autonomy, student size, and number of years of establishment.   Theoretical framework: The paper is based on the theory of strategic management accounting, including the use of strategic management accounting as well as the characteristics of organizations in general and universities in particular.   Design/Methodology/Approach: Survey data were collected from 142 accountants of 102 public higher education institutions, cleaned data, and used regression analysis by SPSS 22 software.   Findings: The results showed that with 07 factors of SMA stands for Strategic Application (AD), Strategic Planning (LKH), Strategic Management Accounting (KT), Financial Measures (TC), Non-Financial Measures (PTC), Reporting strategy (BC), and Strategic Management Decision Making (RQD), there are only 3 factors that have an impact on the performance of quality universities (Application of Strategy, Quality Management Accounting Techniques, and Financial Measures). Considering the control variable, only the degree of autonomy, and the number of students have a positive effect on the impact of quality management accounting information and the performance of universities.   Research, practical & social implications: The results contribute to additional evidence for managers to pay more attention to quality management accounting information, thereby improving the universites' operational performance. In addition, this study complements the literature review documents related to the content of SMA and the impact of using SMA on the performance of universities.   Originality/Value: The study provided an extension on the impact of SMA on the performance of universities as well as the mediating role of the control variable on the relationship between SMA and performance. Research results provide useful references for research on related issues

GENETIC DIVERSITY IN THE NATURAL POPULARIONS OF Pinus dalatensis Ferre’ (PINACEAE) ASSESSED BY SSSR MARKERS

Pinus dalatensis Ferre’(Family: Pinaceae) is an endemic plant with restricted habitats at higher altitudes in Vietnam highland. The species are now near threatened by over-exploitation and habitat destruction. The genetic variation within and among populations of P. dalatensis was investigated by 41 microsatellite (single sequence repeat, SSR) primers, but only 11 SSR primers showed polymorphism bands. In all, 70 sampled trees from six populations in Vietnam highland were analyzed in this study, samples were collected from populations located in different altitude. A total of 40 allelic variants have been detected. The mean number of alleles per locus was 2.197. The SSR data showed a genetic diversity parameters within populations with an average of I = 0.524, Ho = 0.222, He = 0.317, Fis =0.333 and Ap = 0.106. The number private alleles (Ap) was only found in four populations, the Hoa Son population showed the highest (0.273), followed by Da Chay (0.182), and value of 0.091 for all Ngoc Linh and A Yun. Analysis of molecular variance analysis showed that most genetic variation was within populations of 57.504 % and among population of 42.496 %. The population pairwise differentiations indicated that most of the populations were significantly differentiated p 0.001 with Fst values ranged from 0.195 to 0.418. This study highlights the importance of conserving the genetic resources of P. dalatensis specie

Study on total lipid content, lipid class composition of some fire and soft corals collected in Nha Trang, Vietnam

For the first time, the total lipid content and lipid class composition of  the Vietnamese soft corals (Sinularia brassica, Sinularia flexibilis) and fire corals (Millepora dichotoma, Millepora platyphylla) were investigated. The results indicated that the total lipid content of the investigated species was significantly different. Compositions of the lipid classes were analyzed using TLC and image analysis program Sorbfil TLC Videodensitometer DV and the results showed that phospholipids (PL, 10.91–16.02%), monoalkyldiacylglycerols (MADAG, 20.69-39.92%) and hydrocarbon wax (HW, 29.83-37.17%) were the main lipid classes of the total lipid in soft coral species. Meanwhile, PL (24.11-33.23%), TG (14.27–34.92%), ST (10.10–14.50%) and HW (12.08–19.95%) were predominant in fire coral species. ST, TG and FFA contents in soft and fire corals were at low level. DG was only present in the Sinularia flexibilis but not in other studied corals

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

Optimising diagnosis and treatment of tuberculosis infection in community and primary care settings in two urban provinces of Viet Nam: a cohort study

Objectives: To end tuberculosis (TB), the vast reservoir of 1.7–2.3 billion TB infections (TBIs) must be addressed, but achieving global TB preventive therapy (TPT) targets seems unlikely. This study assessed the feasibility of using interferon-γ release assays (IGRAs) at lower healthcare levels and the comparative performance of 3-month and 9-month daily TPT regimens (3HR/9H). Design, setting, participants and intervention: This cohort study was implemented in two provinces of Viet Nam from May 2019 to September 2020. Participants included household contacts (HHCs), vulnerable community members and healthcare workers (HCWs) recruited at community-based TB screening events or HHC investigations at primary care centres, who were followed up throughout TPT. Primary and secondary outcomes: We constructed TBI care cascades describing indeterminate and positivity rates to assess feasibility, and initiation and completion rates to assess performance. We fitted mixed-effects logistic and stratified Cox models to identify factors associated with IGRA positivity and loss to follow-up (LTFU). Results: Among 5837 participants, the indeterminate rate was 0.8%, and 30.7% were IGRA positive. TPT initiation and completion rates were 63.3% (3HR=61.2% vs 9H=63.6%; p=0.147) and 80.6% (3HR=85.7% vs 9H=80.0%; p=0.522), respectively. Being male (adjusted OR=1.51; 95% CI: 1.28 to 1.78; p<0.001), aged 45–59 years (1.30; 1.05 to 1.60; p=0.018) and exhibiting TB-related abnormalities on X-ray (2.23; 1.38 to 3.61; p=0.001) were associated with positive IGRA results. Risk of IGRA positivity was lower in periurban districts (0.55; 0.36 to 0.85; p=0.007), aged <15 years (0.18; 0.13 to 0.26; p<0.001), aged 15–29 years (0.56; 0.42 to 0.75; p<0.001) and HCWs (0.34; 0.24 to 0.48; p<0.001). The 3HR regimen (adjusted HR=3.83; 1.49 to 9.84; p=0.005) and HCWs (1.38; 1.25 to 1.53; p<0.001) showed higher hazards of LTFU. Conclusion: Providing IGRAs at lower healthcare levels is feasible and along with shorter regimens may expand access and uptake towards meeting TPT targets, but scale-up may require complementary advocacy and education for beneficiaries and providers

A simple strategy to enhance the in vivo wound-healing activity of curcumin in the form of self-assembled nanoparticle complex of curcumin and oligochitosan

While the wound healing activity of curcumin (CUR) has been well-established, its clinical effectiveness remains limited due to the inherently low aqueous CUR solubility, resulting in suboptimal CUR exposure in the wound sites. Previously, we developed high-payload amorphous nanoparticle complex (or nanoplex) of CUR and chitosan (CHI) capable of CUR solubility enhancement by drug-polyelectrolyte complexation. The CUR-CHI nanoplex, however, exhibited poor colloidal stability due to its strong agglomeration tendency. Herein we hypothesized that the colloidal stability could be improved by replacing CHI with its oligomers (OCHI) owed to the better charge distribution in OCHI. The effects of key parameters in drug-polyelectrolyte complexation (i.e. pH, salt inclusion, CUR concentration, and OCHI/CUR charge ratio) on the physical characteristics and preparation efficiency of the CUR-OCHI nanoplex produced were investigated. The in vivo wound healing efficacy of the CUR-OCHI nanoplex and its cytotoxicity towards human keratinocytes cells were examined. The results showed that CUR-OCHI nanoplex exhibited prolonged colloidal stability (72 h versus 90% after 7 days versus 9 days for the native CUR resulting in smaller scars, attributed to its generation of high CUR concentration in the wound sites.Nanyang Technological UniversityAccepted versionThe authors would like to acknowledge the research funds from Vietnam Atomic Energy Institute and Nuclear Research Institute (Grant number: 07/17/VNCHN) and from Nanyang Technological University's Undergraduate Research Experience on Campus (URECA) for Suen Ern Lee

Simultaneous Voltammetric Determination of Uric Acid, Xanthine, and Hypoxanthine Using CoFe2O4/Reduced Graphene Oxide-Modified Electrode

In the present paper, the synthesis of cobalt ferrite/reduced graphene oxide (Co2Fe2O4/rGO) composite and its use for the simultaneous determination of uric acid (UA), xanthine (XA), and hypoxanthine (HX) is demonstrated. Cobalt ferrite hollow spheres were synthesized by using the carbonaceous polysaccharide microspheres prepared from a D-glucose solution as templates, followed by calcination. The CoFe2O4/rGO composite was prepared with the ultrasound-assisted method. The obtained material was characterized by using X-ray diffraction, scanning electron microscopy, X-ray photoelectron spectroscopy, EDX elemental mapping, and nitrogen adsorption/desorption isotherms. The electrochemical behavior of UA, XA, and HX on the CoFe2O4/rGO-modified electrode was studied with cyclic voltammetry and differential pulse voltammetry (DPV). The modified electrode exhibits excellent electrocatalytic activity towards the oxidation of the three compounds. The calibration curves for UA, XA, and HX were obtained over the range of 2.0–10.0 μM from DPV. The limits of detection for UA, XA, and HX are 0.767, 0.650, and 0.506 μM, respectively. The modified electrode was applied to the simultaneous detection of UA, XA, and HX in human urine, and the results are consistent with those obtained from the high-performance liquid chromatography technique