A Study on the Impact of the Usage of Cost Information on Business Performance of Enterprises in Vietnam

Purpose: The primary objective of the research was to investigate the correlation between the utilization of cost information and business performance of enterprises in Vietnam, particularly in the context of the Covid-19 pandemic.   Design/methodology/approach: A survey was conducted, involving a sample of 380 participants consisting of CEOs, CFOs, managers, board of directors, and individuals in charge of accounting and finance departments. The study employed a structure equation model to analyze the relationship between the use of cost information and business performance.   Findings: The study revealed a significant and positive impact of cost information utilization on business performance among the surveyed enterprises in Vietnam. Additionally, the study provided recommendations for enterprises in Vietnam on how to make use of cost information for various purposes, including planning, evaluating, decision-making, and cost control, to optimize their business performance.   Research, Practical & Social implication: The study's results suggest that utilizing cost information effectively can lead to improved business performance and may provide valuable insights for Vietnamese enterprises on how to navigate the challenging and competitive post-Covid-19 economic environment.   Originality/value: The research employed a structural equation modeling (SEM) approach, and a test for univariate normality demonstrated an outstanding critical skewness ratio value. Furthermore, the kurtosis indicated that the data followed a normal distribution, making it suitable for analysis. Since SEM employs rigorous criteria to evaluate model fit, it can be inferred that the measurement model exhibited a high level of fit. The findings affirm the beneficial impact of utilizing cost information on business performance and offer significant recommendations for Vietnamese businesses in the current post-COVID era

Emotional Regulation in Synchronous Online Collaborative Learning: A Facial Expression Recognition Study

Emotional regulation in learning has been recognised as a critical factor for collaborative learning success. However, the “unobservable” processes of emotion and motivation at the core of learning regulation have challenged the methodological progress to examine and support learners’ regulation. Artificial intelligence (AI) and learning analytics have recently brought novel opportunities for investigating the learning processes. This multidisciplinary study proposes a novel fine-grained approach to provide empirical evidence on the application of these advanced technologies in assessing emotional regulation in synchronous computer-support collaborative learning (CSCL). The study involved eighteen university students (N=18) working collaboratively in groups of three. The process mining analysis was adopted to explore the patterns of emotional regulation in synchronous CSCL, while AI facial expression recognition was used for examining learners’ associated emotions and emotional synchrony in regulatory activities. Our findings establish a foundation for further design of human-centred AI-enhanced support for collaborative learning regulation

Revealing the Hidden Structure of Affective States During Emotion Regulation in Synchronous Online Collaborative Learning

This study aims to explore the use of advanced technologies such as artificial intelligence (AI) to reveal learners' emotion regulation. In particular, this study attempts to discover the hidden structure of affective states associated with facial expression during challenges, interactions, and strategies for emotion regulation in the context of synchronous online collaborative learning. The participants consist of 18 higher education students (N=18) who collaboratively worked in groups. The Hidden Markov Model (HMM) results indicated interesting transition patterns of latent state of emotion and provided insights into how learners engage in the emotion regulation process. This study demonstrates a new opportunity for theoretical and methodology advancement in the exploration of AI in researching socially shared regulation in collaborative learning

Antimicrobial resistance gene expression associated with multidrug resistant Salmonella spp. isolated from retail meat in Hanoi, Vietnam

The purpose of this study was to further characterize the multi-antimicrobial resistance and antibiotic resistance gene expression associated with multi-drug resistance (MDR) in Salmonella spp. isolates from retail meats in Hanoi, Vietnam. A total of 14 Salmonella spp. belonging to 9 serotypes (e.g., Warragul, London, Derby, Indiana, Meleagridis, Give, Rissen, Assine, and Typhimurium) were tested for sensitivity to 8 antibiotics. Resistance to at least one antibiotic was shown in 13 strains (92.85%). The multiple antimicrobial resistances accounted for 64.29% of isolates (9/14). One hundred percent of MDR isolates possessed antibiotic resistant genes, in which 17, 16 and 11 genes were found in Salmonella (Salm) Typhimurium S360, S384, S181 respectively; 12 genes in each strain as Indiana, Warragul, and Meleagridis; 11 genes in Give, 8 genes in Derby and 6 genes in Rissen. Three antibiotic resistance genes (ssaQ, aadA, and gyrB) were present in all isolates, whereas Cephalosporin-resistant gene (e.g., CTX-M3-like) was not detected in any isolates. The results suggest that retail meats could constitute a source of human exposure to multi-drug resistant Salmonella and future research should focus on the impact of these MDR source on the human genome. [Int Microbiol 20(2): 85-93 (2017)]Keywords: Salmonella spp. · multidrug resistance · retail mea

SOCIAL-EMOTIONAL SKILLS IN STUDENTS’ LEARNING IN CAN THO UNIVERSITY, VIETNAM

Based on an overview of domestic and foreign research related to the research field of the topic; the research of the topic has determined the urgency of the topic, research objectives, research objects and scope, research hypotheses, research tasks, and methods. The research on the topic has systematized the theoretical basis for the concept and manifestation of social-emotional skills in student learning: generalizing the picture of the current situation of recognizing the importance of social-emotional skills in student learning, the level of assessment of the manifestation and educational measures of social-emotional skills in learning, and finding out the factors that affect social emotions in student learning such as from the external environment, at school, family and external social relationships. Factors from the internal environment are the self-awareness of each student. From the current situation of the problem, the study has proposed educational measures for 504 students from 8 schools and colleges in Can Tho University (CTU), Vietnam. Some measures were to educate social-emotional skills for students through soft skills topics, teach soft skills to students through extracurricular activities, and soft skills education for students through integrated teaching.  Article visualizations

Organizational Culture Factors Affect Employees’ Organizational Commitment: A Research in Ho Chi Minh City Logistics Enterprises, Vietnam

Research aims: The research aims to evaluate several factors of organizational culture affecting the organizational commitment of employees in logistics enterprises in Ho Chi Minh City (Vietnam).Design/Methodology/Approach: The data were collected based on a survey of respondents who were employees working at logistics enterprises in Ho Chi Minh City. The collected data, consisting of 227 survey questionnaires, were described through statistical analysis, checking Cronbach’s Alpha reliability assessment, employing Exploratory Factor Analysis (EFA), and testing the fit of the research model. Research findings: The results showcased that five components had a statistically significant impact on an employee’s organizational commitment, including (from high to low impact in order) consistency in governance policy, communication within the organization, training and development, rewards and recognition, and teamwork.Theoretical contribution/Originality: The study contributes to and supplements the array of organizational culture topics related to the commitment of employees at companies.Practitioner/Policy implication: The research contributes to the logistics companies' understanding of how to improve the organizational culture to maintain the loyalty of employees in the organization.Research limitation/Implication: The research limitation is that only Ho Chi Minh City logistics enterprises were chosen for the survey. However, there are many cities in Vietnam where logistics companies are located. Thus, the other research can be implemented in other regions in Vietnam and other countries for future studies

HUE CITY HUONG RIVER FLOOD IN 1999

Joint Research on Environmental Science and Technology for the Eart

Effects of financial statements information on firms’ value: evidence from Vietnamese listed firms

The paper studies the effects of information reporting in financial statements on values of Vietnamese firms. The study uses panel data with 1,070 observations from 214 firms, which are listed in the stock market of Vietnam in the period from 2012 to 2016. Multiple regression results show that the growth, firm size, profitability, auditing quality and timelineness are positively related to firm values, whereas the capital structure, auditing explanation negatively affect that indicator. The paper also indicates the inconsistency in measuring firms’ value by different measures including EV, Tobin’s Q or share price. Moreover, the research results reflect that measuring firms’ value by EV is more appropriate. The results of empirical research are instructive for enterprises to improve the usefulness of information in financial statements, thereby enhancing enterprises’ values

Evaluation of Xpert MTB/RIF and MODS assay for the diagnosis of pediatric tuberculosis

BACKGROUND: Tuberculosis (TB) in children is rarely confirmed due to the lack of effective diagnostic tools; only 10 to 15% of pediatric TB is smear positive due to paucibacillary samples and the difficulty of obtaining high-quality specimens from children. We evaluate here the accuracy of Xpert MTB/RIF in comparison with the Micoroscopic observation drug susceptibility (MODS) assay for diagnosis of TB in children using samples stored during a previously reported evaluation of the MODS assay. METHODS: Ninety-six eligible children presenting with suspected TB were recruited consecutively at Pham Ngoc Thach Hospital in Ho Chi Minh City Viet Nam between May to December 2008 and tested by Ziehl-Neelsen smear, MODS and Mycobacterial growth Indicator (MGIT, Becton Dickinson) culture. All samples sent by the treating clinician for testing were included in the analysis. An aliquot of processed sample deposit was stored at −20°C and tested in the present study by Xpert MTB/RIF test. 183 samples from 73 children were available for analysis by Xpert. Accuracy measures of MODS and Xpert were summarized. RESULTS: The sensitivity (%) in detecting children with a clinical diagnosis of TB for smear, MODS and Xpert were 37.9 [95% CI 25.5; 51.6], 51.7 [38.2; 65.0] and 50.0 [36.6; 63.4], respectively (per patient analysis). Xpert was significantly more sensitive than smear (P=0.046). Testing of additional samples did not increase case detection for MODS while testing of a second sputum sample by Xpert detected only two additional cases. The positive and negative predictive values (%) of Xpert were 100.0 [88.0; 100.0] and 34.1 [20.5; 49.9], respectively, while those of MODS were 96.8 [83.3; 99.9] and 33.3 [19.6; 49.5]. CONCLUSION: MODS culture and Xpert MTB/RIF test have similar sensitivities for the detection of pediatric TB. Xpert MTB RIF is able to detect tuberculosis and rifampicin resistance within two hours. MODS allows isolation of cultures for further drug susceptibility testing but requires approximately one week to become positive. Testing of multiple samples by xpert detected only two additional cases and the benefits must be considered against costs in each setting. Further research is required to evaluate the optimal integration of Xpert into pediatric testing algorithms

Preimplantation Genetic Testing of Aneuploidy by Next Generation Sequencing: Association of Maternal Age and Chromosomal Abnormalities of Blastocyst

BACKGROUND: Aneuploidy is a major cause of miscarriages and implantation failure. Preimplantation genetic testing for aneuploidy (PGT-A) by Next Generation Sequencing (NGS) is able to detect of the numeral and structural chromosomal abnormalities of embryos in vitro fertilization (IVF). AIM: This study was aimed to assess the relationship between maternal age and chromosomal abnormalities NGS technology. METHODS: 603 human trophectoderm (TE) biopsied samples were tested by Veriseq kit of Illumina. The relation of marternal age and chromosomal abnormality of blastocyst embryo was evaluated. RESULTS: Among the 603 TE samples, 247 samples (42.73%) presented as chromosomal abnormalities. The abnormalities occurred to almost chromosomes, and the most popular aneuploidy observed is 22. Aneuploidy rate from 0.87% in chromosome 11 to 6.06% in chromosome 22. The rate of abnormal chromosome increased dramatically in group of mother's ages over 37 (54.17%) comparing to group of mother's ages less than 37 (38.05%) (p < 0.000). The Abnormal chromosome and maternal age has a positive correlation with r = 0.4783 (p<0.0001). CONCLUSION: These results showed high rate abnormal chromosome and correlated with advanced maternal age of blastocyst embryos