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

Factors Influence on Promotion Mix in E-marketing: Case of Technology Services Enterprise in Vietnam

Purpose: The objective of this study is to clarify factors affecting the promotion mix in E-Marketing, with specific target audience being enterprises operating in the technology service industry in Vietnam.   Theoretical framework: Based on the promotion theory and social exchange theory, this study focuses on the factors that influence on the promotion decision in firms.   Design/Methodology/Approach: This study applies both qualitative and quantitative methods with data collected from a questionnaire survey.   Findings: There are 4 factors respectively Sales Promotion, Advertising, Public Relations and Personal Selling that affect the mixed promotion activities in E-Marketing of technology service enterprises in Vietnam.   Research, practical & social implications: This study propose solutions to improve the promotion activities in the e – marketing of firms in Vietnam.   Originality/Value: This study is one of the early studies that have focused in this field in Vietnam.Propósito: El objetivo de este estudio es aclarar los factores que afectan la combinación de promoción en E-Marketing, con un público objetivo específico que son las empresas que operan en la industria de servicios de tecnología en Vietnam. Marco teórico: Basado en la teoría de la promoción y la teoría del intercambio social, este estudio se centra en los factores que influyen en la decisión de promoción en las empresas. Diseño/metodología/enfoque: este estudio aplica métodos cualitativos y cuantitativos con datos recopilados de una encuesta de cuestionario. Hallazgos: Existen 4 factores, respectivamente, Promoción de Ventas, Publicidad, Relaciones Públicas y Ventas Personales que afectan las actividades mixtas de promoción en E-Marketing de las empresas de servicios de tecnología en Vietnam. Implicaciones de investigación, prácticas y sociales: este estudio propone soluciones para mejorar las actividades de promoción en el marketing electrónico de las empresas en Vietnam. Originalidad/valor: Este estudio es uno de los primeros que se han centrado en este campo en Vietnam.Objetivo: O objetivo deste estudo é esclarecer os fatores que afetam o mix de promoção no E-Marketing, tendo como público-alvo específico as empresas que operam no setor de serviços de tecnologia no Vietnã.. Referencial teórico: Com base na teoria da promoção e na teoria das trocas sociais, este estudo se concentra nos fatores que influenciam a decisão de promoção nas empresas.. Desenho/metodologia/abordagem: Este estudo aplica métodos qualitativos e quantitativos com dados coletados de uma pesquisa por questionário. Resultados: Existem 4 fatores, respectivamente, Promoção de Vendas, Publicidade, Relações Públicas e Vendas Pessoais que afetam as atividades de promoção mista em E-Marketing de empresas de serviços de tecnologia no Vietnã. Pesquisa, implicações práticas e sociais: Este estudo propõe soluções para melhorar as atividades de promoção no e – marketing de empresas no Vietnã. Originalidade/valor: Este estudo é um dos primeiros estudos que se concentraram neste campo no Vietnã. Palavras-chave:  Mix de promoção; E-Marketing; Serviços de tecnologia; Vietn

BACTERICIDAL ACTIVITY OF NANOSILVER AGAINST PATHOGENIC MICROORGANISMS WHICH CAUSE PECULAR DISEASES OF GENITAL SECRETION TRACK

      Nano silver was known as a bactericidal agent for almost all bacterial species and has been intensively investigated over the world to apply for disinfection in different fields of human activities and environmental protection. Specifically, genital exudate media contain numerous dangerous bacteria such as Neisseria gonorrhoeae, Enterococcus faecalis, Staphylococcus aureus, Candida albicans etc. which as a rule are drug-resistant with respect to antibiotics. This research presents the results of the application of nanosilver in replacing antibiotics in elimination of the above mentioned microorganisms by using low nanosilver concentrations of about 0.01 mg/cm2 immobilized on non-woven fabric. The experimental data showed that nanosilver-impregnated fabric samples at a concentration 0.01 mg/cm2 gave antibacterial rings of 10 mm, 9 mm and 8 mm, respectively, for        N. gonorrhoeae, Candida albicans + E.coli and Candida albicans + E.coli + S. aureus

Determinants Influencing Vietnamese Farmers’ Intention in Applying New Technologies in Agricultural Farming

This paper used survey data from 273 farmers planting fruit trees in 23 provinces to assess the impact of some factors on the intention of applying new technologies to agricultural production of Vietnamese farmers. Research results have identified and measured a number of factors that have a positive impact and some negative factors hinder farmers' intention to apply new technologies. These findings are the basis to recommend policies and solutions to promote Vietnamese farmers to apply new technologies. Keywords: Agricultural farming; Applicability, Belief; Benefit; Market demand; Communication DOI: 10.7176/EJBM/12-6-06 Publication date: February 29th 2020

Antibacterial Nanocomposites Based on Fe 3

For the vulcanized natural rubber (NR), incorporation of silver nanoparticles (AgNPs) into the NR matrix did not exhibit the bactericidal property against Escherichia coli (E. coli). However, incorporation of AgNPs into polyethylene (PE) matrix showed good antibacterial activities to both Gram-negative and Gram-positive bacteria. In the present work, NR/PE (85/15) blends have been prepared by melt blending with presence of compatibilizer in an internal mixer. To possess antibacterial property, AgNPs (5–10 nm) or Fe3O4–Ag hybrid nanoparticles (FAgNPs, 8 nm/16 nm) were added into PE matrix before its blending with NR component. The tensile test indicated that the presence of compatibilizer in NR/PE blend significantly enhanced the tensile strength and elongation at break (up to 35% and 38% increases, resp.). The antibacterial activity test was performed by monitoring of the bacterial lag-log growth phases with the presence of nanocomposites in the E. coli cell culture reactor. The antibacterial test showed that the presence of FAgNPs in NR/PE blend had a better antibacterial activity than that obtained with the lone AgNPs. Two similar reasons were proposed: (i) the faster Ag+ release rate from the Fe3O4–Ag hybrid nanoparticles due to the electron transfer from AgNP to Fe3O4 nanoparticle and (ii) the fact that the ionization of AgNPs in hybrid nanostructure might be accelerated by Fe3+ ions

Adsorption of ciprofloxacin using composite Film from PVA, agarose and maltodextrin

Rintangan antibiotik ialah salah satu masalah yang paling membimbangkan hari ini. Oleh itu, membran komposit telah digunakan secara meluas untuk penyingkiran antibiotik daripada air. Filem PVA/Agarosa/Maltodekstrin telah disintesis dengan tuangan dengan pelbagai nisbah komponen. Ia dinilai untuk ciri melalui kelembapan, keterlarutan, pengembangan dan keputusan BET. Keputusan menunjukkan bahawa filem PVA/Agarosa/Maltodekstrin mempamerkan daya maju terbaik dalam persekitaran akuatik melalui keterlarutan rendah (68.88% ± 0.03), bengkak tinggi (431.77% ± 5.89) dan isi padu liang (0.034969 cm³/g). Kapasiti penjerapan PVA/Agarosa/Maltodekstrin telah diuji untuk beberapa antibiotik seperti Ciprofloksacin, Tetracycline, Oxy-Tetracycline dan Chloramphenicol. Keputusan menunjukkan bahawa Ciprofloksacin telah dikeluarkan oleh filem PVA/Agarosa/Maltodekstrin lebih baik daripada antibiotik lain. Penjerapan antibiotik tertinggi diperoleh pada 20 minit, suhu 30 °C, dos 2 g/L, pH 6 dan kepekatan antibiotik 40 mg/L. Penjerapan Ciprofloksacin telah diramalkan melalui model kinetik dan isoterma penjerapan. Keserasian kinetik Pseudo First Order dan isoterma Dubinin-Radushkevich telah menunjukkan bahawa penjerapan berlaku mengikut mekanisme penjerapan fizikal dengan interaksi elektrostatik pada permukaan bahan. Kapasiti penjerapan maksimum direkodkan pada 4.48 mg/g berdasarkan isoterma Dubinin-Radushkevich

Antibacterial activity of crude methanolic and fractionated extracts of Aaptos suberitoides

In this research, we at the first time assessed antibacterial effects of methanolic crude and fractionated extracts from the marine sponge, Aaptos suberitoides against three bacterial strains including E. coli., S. aureus, B. cereus. The anti-bacterial assays were carried out by the disc diffusion method to test the anti-bacterial activity of different concentrations of methanolic crude of A. suberitoides against the indicator bacterial pathogens. The results indicated that extracts of A. suberitoides exhibited anti-microbial activity against all tested bacterial strains in concentrationdependent manner. Moreover, we showed that the majority of the active compound was in the polar fractions

Sintering behavior and physical properties of Bi0.5(Na1–xKx)0.5SnO3 lead-free ceramics

In this study, Bi0.5(Na1–xKx)0.5SnO3 (BNKS) ceramics (x = 0, 0.1, 0.2, 0.3, and 0.4) were fabricated via ultrasound wave before milling. The time of ball milling decreased from 20 to 1 h. The X-ray diffraction patterns show that the BNKS has a single-phase structure. When the potassium content increases, the phase structure of the ceramics changes from rhombohedral to tetragonal. When sintered at 1100 °C and x = 0.2, the ceramics’ physical properties are the best with the mass density of 5.59 g/cm3, the electromechanical coupling constants kp of 0,31 and kt of 0.27, the remanent polarization of      11.9 µC/cm; the dielectric constant εr of 1131, and the highest dielectric constant emax of 4800