847 research outputs found

    Osteogenesis activity of fractions extracted from Clinacanthus nutans (Burm. F.) Lindau

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    Osteogenesis activity of fractions extracted from Clinacanthus nutans was evaluated on an in vitro model using osteoblast MC3T3-E1 cells. The results showed that all fractions, including ethanol (EtOH), n-hexane, ethyl acetate (EtOAc) and butanol (BuOH) were not significantly toxic to the osteoblast cells at the test concentrations of 5, 10, 25, and 50 µg/mL. The EtOH and EtOAc fractions exhibited the highest osteogenesis activity in terms of enhancement of alkaline phosphatase (ALP) and mineralization activity of MC3T3-E1 cells, especially the EtOAc fraction which increased ALP activity up to 30% and mineralization activity up to 100%. Thus, the EtOAc fraction shows osteogenesis activity through stimulating activites of the two markers for bone generation including ALP and mineralization in osteoblast cells. The fraction is now under extensive investigation to isolate and fully understand the modes of action of the active compounds. 

    Factors Affecting Business Angels Investment in Vietnam

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    The paper aims at investigating and comparing the factors determining investment decisions by business angels (BAs) from the viewpoints of BAs and startups in Vietnam based on a framework synthesized from a literature review and primary data from in-depth interviews conducted with 8 startups and 15 angel investors. The results show that the startups’ founder, working team, financial issues, product and market, and strategy related to exit and the roles of BAs are startup-related factors determining BAs’ investment in Vietnam. For BA-related factors, the BAs’ experience, investment objectives and preferences, and culture are key determinants. The novelty of the paper is to find out the gaps between the perspectives of BAs and startups, and the difference between Vietnamese and foreign BAs’ viewpoints. The finding is that BAs, more strictly than startups, assess their business plan, financial state, product, market, and targeted consumers. Startups neglect the exit strategy and role of BAs in invested startups. In addition, foreign and domestic BAs have different opinions on startups’ market scale, and expectation of profits and BAs’ roles in startups. The paper ends by providing some implications for Vietnamese startups to attract more angel investment, focusing on improving the quality of human resources, developing a profitable, honest, and realistic business plan, and setting up a long-run vision towards the global market. Doi: 10.28991/ESJ-2023-07-02-07 Full Text: PD

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

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    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

    Preparation and characterization of magnesium hydroxyapatite coatings on 316L stainless steel

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    Magnesium hydroxyapatite coatings (MgHAp) were deposited on the surface of 316L stainless steel (316L SS) substrates by electrodeposition technique. Different concentrations of Mg2+ ion were incorporated into the apatite structure by adding Mg(NO3)2 into electrolyte solution containing 3×10-2 M Ca(NO3)2, 1.8×10-2 M NH4H2PO4 and   6×10-2 M NaNO3. With Mg2+ concentration 1×10-3 M, the obtained coatings have 0.2 wt% Mg2+. The influences of scanning potential ranges, scanning times to deposit MgHAp coatings were researched. The analytical results FTIR, SEM, X-ray, EDX, thickness and adhension strength showed that MgHAp coatings were single phase of HAp, fibrous shapes, thickness 8.1 µm and adhesion strength 7.20 MPa at the scanning potential ranges of 0÷-1.7 V/SCE and scanning times of 5 scans. Keywords. 316L SS, Electrodeposition, MgHAp

    La construction de sens de l’événement par le JT vietnamien : le cas des manifestations ouvrières anti-chinoises

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    Cet article examine le traitement, par le JT vietnamien, des actes de violence ayant émergé lors des manifestations ouvrières anti-chinoises en 2014. La construction de sens de l’événement se réalise par le biais de la création d’un espace de communion national. Loin d’être la version authentique du fait, le traitement médiatique marginalise et stigmatise a priori les paroles des personnes directement impliquées dans l’affaire en faveur des discours moralistes et nationalistes du Parti communiste vietnamien.This paper examines how Vietnamese TV newscasts dealt with the violent acts that occurred during workers’ anti-Chinese demonstrations in 2014. The event’s meaning is constructed through creation of a national space of communion. Far from giving an authentic version of events, media treatment marginalizes and stigmatizes a priori the speech of those directly involved in the affair, in favor of the moralist and nationalist discourses of the Vietnamese Communist Party
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