Impact of trained human resources, adoption of technology and international standards on the improvement of accounting and auditing activities in the agricultural sector in Viet Nam

Recently, the adoption of accounting and auditing standards in the agricultural sector has been a global phenomenon that has gained increasing trend due to the significant role of the agricultural industry in the country's economy. Thus, the present study examines the impact of trained human resources, technology adoption, and international standards on improving accounting and auditing activities in the agricultural sector in Vietnam. The present research investigates the moderating impact of agricultural, institutional support among the linkage of trained human resources, technology adoption, international standards, and improvement of accounting and auditing activities in the agricultural sector. The present article has adopted the questionnaires to gather the primary data from selected respondents. The current research has applied the smart-PLS to test the study's hypotheses. The results revealed that trained human resources, technology adoption, and international standards positively impact the improvement of accounting and auditing activities in the agricultural sector. The findings also indicated that the agricultural institutional support significantly moderates the linkage of trained human resources, technology adoption, international standards, and improved accounting and auditing activities in the agricultural sector.Nguyen Van Hoa (University of Kinh Bac (UKB)), Nguyen Thi Hanh Duyen (Vinh University), Vu Ngoc Huyen (Viet Nam National University of Agriculture (VNUA)), Hoang Vu Quang (Researcher at Institute of Policy and Strategy for Agriculture and Rural Development (IPSARD)), Nguyen Van Huong (Hung Yen University of Technology and Education (UTEHY)), Nguyen Thi Cam Tu (National Economics University (NEU)), Bui Thi Minh Nguyet (Vietnam National University of Forestry (VNUF))Includes bibliographical references

Primary pulmonary T-cell lymphoma mimicking asthma and community-acquired pneumonia: a rare case report

Primary pulmonary T-cell lymphoma (PPTL) is a rare disease. Diagnosing PPTL is challenging due to non-specific clinical symptoms and imaging. A 32-year-old female presented with persistent fever, cough, and dyspnoea. The symptoms were initially treated as asthma and community-acquired pneumonia without improvement. Chest computed tomography (CT) revealed bilateral consolidations with a CT angiogram sign, and flexible bronchoscopy showed infiltrative lesions causing bronchial stenosis. Histopathological examination of the tissue biopsy identified T-cell lymphoma through immunohistochemical staining positive for CD3. This case highlights the importance of considering differential diagnoses such as PPTL in patients with atypical presentations of asthma or non-resolving pneumonia. This case also demonstrates the diagnostic utility of flexible bronchoscopy in identifying airway obstruction due to malignant cells, which can mimic asthma

WATER QUALITY STATUS OF WHITE LEG SHRIMP FARMING AREAS IN BINH DAI DISTRICT, BEN TRE PROVINCE, VIETNAM

This study focused on water quality assessment of farmed shrimp ponds in Binh Dai District, Ben Tre Province. The goals of the study were to provide chemical parameters of pond water for farmers, to identify problems and causes in farmed shrimp related to water quality and disease, and to help managers find appropriate solutions to minimize damage to local shrimp farming. Water samples were collected monthly from January to June 2021 from 90 vannamei farmers in six different areas, including Vang Quoi Dong, Dinh Trung Binh Thoi, Phu Long, Phu Vang, and Binh Thang of Binh Dai District. Parameters investigated in this study included pH, alkalinity, NH4+, NH3, NO2- and three other minerals. Water quality parameters were analyzed based on APHA standard analysis methods. The results showed that the water quality of shrimp farming areas in Binh Dai fluctuated from time to time, and water quality parameters were suitable for vannamei shrimp farming. However, the concentration of NO2- was always higher than the permitted threshold. The results from cluster analysis and MANOVA testing showed that water quality of the shrimp farming areas in Binh Dai was significantly different (p < 0.05), especially NO2-, Ca, Mg and alkalinity. These findings suggest that farmers must apply proper solutions for water quality management in each farming area to maximize crop production

Isolation and characterization of Rhizobium spp. and Bradyrhizobium spp. from legume nodules

Rhizobia topic has been re-focused in recent years because of new findings on their traits not only as nitrogen-fixing bacteria but also as plant growth-promoting rhizobacteria. When combing rhizobial strains with novel biological carriers (e.g., biochar) for inoculant production, it brings great potential for improving soil health in long-term. Appreciating this trend, this study is designed to isolate and characterize local rhizobial strains from legume fields using the conventional method with some modifications to increase efficiency in rhizobial identification. As a result, 17 rhizobial strains were isolated and classified biochemically that genetic identification outcome confirmed 10 strains belong to 07 different Rhizobium species as R. mayense, R. paknamense, R. pusense, R. miluonense, R. tropici, R. phaseoli, and R. multihospitium while the rest belong to 06 various Bradyrhizobium species as B. elkanii, B. centrosematis, B. guangxiense, B. liaoningense, B. yuanmingense, and B. arachidis. Thermal and saline tolerant tests together with seed germination tests also performed on these rhizobial strains to gain data on their responses to abiotic stresses. By comparing rice and mung bean GI values, we can assess the effectiveness of each rhizobial strains to help seeds at their early germination

Chemical profiles and biological activities of acetone extracts of nine Annonaceae plants

This study investigated the chemical components and bioactivities of acetone leaf extracts of nine Annonaceae plants collected in the Binh Chau-Phuoc Buu Nature Reserve, Vietnam. A total of 182 constituents were identified, with linolenic acid, diaeudesmin, germacrene D, 1-octadecenoic acid, 8-(3-octyl-2-oxiranyl)-1-octanol, oleic acid, and phenylmethyl ester being the major compounds. The antimicrobial activity of the extracts was evaluated using a disc diffusion assay. Eight of the nine extracts, except for the Mitrephora thorelii extract, showed an inhibition effect against Bacillus cereus and Staphylococcus aureus. The antioxidant activity of the extracts was determined using DPPH assay, and the cytotoxic activity was deter mined using SRB assay. The results showed that the acetone extracts of Artabotrys hexapetalus, Uvularia grandiflora, Polyalthia luensis, Xylopia pierrei, Sphaerocoryne affinis, Desmos cochinchinensis, Uvaria littoralis, Mitrephora thorelii, and Goniothalamus touranensis had significant activity with IC50 for the DPPH radical scavenging activity ranging from 18.56 to 702.33 μg/mL, and the IC50 for the cytotoxic effects ranged from 5.39 to 251.77 μg/mL. Overall, the results obtained provide experimental evidence for the potential use of these plants in medicine and other related fields

Teaching Engineering Ethics Through a Psychology Course

While ethics instruction is now widespread, studies are still looking for different ways to integrate ethics in engineering programs. In this article, we propose a novel approach by teaching engineering ethics through a psychology course. Starting with the relevant literature studies, we have argued that the phenomeno-logical experience of ethics is a source to explain psychological truths, while en-gineering ethics can be better taught from psychological / behavioral perspectives. A pedagogical approach of experiential learning has been applied to integrate engineering ethics into the psychology course. The empirical study with 400 stu-dents in psychology courses show that teaching engineering ethics through a psychology course has a significant effect on improving the knowledge of engi-neering ethics for students. The relationship between the two pre- and post-test scores was a strong positive linear relationship. A regression equation with a slope of a straight line of 0.57 and a constant of 1.52 has been provided to predict the improvement of post-test scores through pre-test scores. This study proposes the formation of a "psychology and ethics" module in technical schools

A complex case of necrotizing pneumonia and parapneumonic effusion in a healthy 20-month-old child: Successful management with video-assisted thoracoscopic surgery and chest tube placement

Necrotizing pneumonia (NP) is characterized by destruction of pulmonary tissue, resulting in multiple thin-walled cavities. There are limited reports on NP and parapneumonic effusion cases in children associated with Pseudomonas aeruginosa. Currently, there is no consensus regarding the optimal timing for video-assisted thoracoscopic surgery (VATS) following failure of chest tube placement and antibiotic treatment. A healthy 20-month-old child was hospitalized with symptoms of community-acquired pneumonia, progressing to severe NP and parapneumonic effusion. Despite receiving broad-spectrum antibiotics and chest tube placement on the third day of treatment, the condition continued to deteriorate, prompting VATS intervention on the sixth day. The presence of a “split pleural sign“ and extensive lung necrosis on chest computed tomography contributed to initial treatment failure. Multidrug resistance P. aeruginosa was identified through nasal trachea aspiration specimens on the eighth day of treatment, leading to an adjustment in antibiotic therapy to high-dose meropenem and amikacin. Subsequently, the patient became afebrile, showed clinical improvement, and was discharged after 35 days of treatment. Through this case, we aim to emphasize an unusual pathogenic bacteria in the context of NP and the need for standardized surgical interventions in pediatric patients with NP

Fabrication of Porous Hydroxyapatite Granules as an Effective Adsorbent for the Removal of Aqueous Pb(II) Ions

Porous hydroxyapatite (HAp) granules have been successfully fabricated from a HAp powder precursor and polyvinyl alcohol (PVA) additive by a simple sintering process. The composition and microstructures of the HAp were characterized by X-ray diffraction (XRD) and scanning electron microscope (SEM) equipped with an energy dispersive X-ray (EDX) spectrometer. The effects of sintering temperature and PVA/HAp mass ratios on color, water stability, morphology, and chemical composition of HAp are discussed. Optimum conditions for the fabrication of HAp granules were found to be a PVA/HAp mass ratio of 3/20 and a sintering temperature of 600°C for 4 h. Accordingly, the obtained HAp is white in color, is in the granular form with a size of about 2 × 10 mm, and has a specific surface area of 70.6 m2/g. The adsorption of Pb2+ onto the as-prepared HAp granules was carried out in aqueous solution by varying the pH, the adsorbent dose, the initial concentration of Pb2+, and the contact time. The results of adsorption stoichiometry of Pb2+ on the HAp granule adsorbent were fitted to the Langmuir adsorption isotherm model (R2 = 0.99). The adsorption capacity and removal efficiency of the HAp granule adsorbent for Pb2+ under optimal conditions were found to be 7.99 mg/g and 95.92%, respectively. The adsorption process obeyed a pseudo-second-order kinetic model with R2∼1. The porous HAp granules studied in this work showed potential for the removal of Pb2+ from industrial wastewater