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

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

Egg-lying behavior of Anisopteromalus calandrae (Howard), an Ectoparasitoid of Lasioderma serricorne (Fabricius)

This paper describes the egg-laying behavior and reproduction capacity of Anisopteromalus calandrae in laboratory conditions. Anisopteromalus calandrae lay eggs only on the Lasioderma serricorne larvae hiden inside of grains or nests. The maximum lifespan of A. calandrae females was 32 days when they were kept with of aqua feed flour plus honey (30%) and infested with larvae of Lasioderma serricorne. One female laid 71.13 ± 4.24 eggs. The eggs were laid mostly (81.95%) during the first half of the lifespan, with the peak of 7.40 eggs/day on the 9th day. The females usually lay one egg/host larva, but sometimes they lay 2-5 eggs/host larva. They prefer to lay eggs on the 4th larval instar. Citation: Nguyen Thi Oanh, Tran Ngoc Lan, Truong Xuan Lam, 2017. Egg-lying behavior of Anisopteromalus calandrae (Howard), an ectoparasitoid of Lasioderma serricorne (Fabricius). Tap chi Sinh hoc, 39(4): 416-420. DOI: 10.15625/0866-7160/v39n4.10935.* Corresponding author: [email protected] 17 August 2017, accepted 20 November 201

Can a Short Food Supply Chain Create Sustainable Benefits for Small Farmers in Developing Countries? An Exploratory Study of Vietnam

A number of studies have indicated that short food supply chains could create economic, social, and environmental benefits, but most of those chains were implemented in developed countries. This research aims to find out the characteristics of short food supply chains and their benefits to small farmers in Vietnam, which is a developing country, based on the survey results from 338 small farmers in the third quarter of 2020, with the support of Stata 14 software. The results showed that the short food supply chains in the survey sample in Vietnam were characterized by two main actors: small farmers and distributors. Farmers could sell products flexibly at the local market. There was some initial evidence to prove that these chains helped to stabilize the input, output price, and revenue; formulated sustainable income; and increased the satisfaction and confidence of farmers. They eliminated gender discrimination in rural areas and improved livelihood for ethnic minorities. These chains also enhanced the mindset on green, organic, and clean production of farmers, which in turn created environmental benefits. COVID-19 has posed a negative impact on the income of farmers and made them change their production and sales method. Therefore, the research could suggest some policies to sustainably develop the short food supply chains in Vietnam in the future

Using Solvent Vapor Annealing for the Enhancement of the Stability and Efficiency of Monolithic Hole-conductor-free Perovskite Solar Cells

In the last few years, perovskite solar cells have attracted enormous interest in the photovoltaic community due to their low cost of materials, tunable band gap, excellent photovoltaic properties and easy process ability at low temperature. In this work, we fabricated hole-conductor-free carbon-based perovskite solar cells with the monolithic structure: glass/FTO/bl-TiO$_{2}$/(mp-TiO$_{2}$/mp-ZrO$_{2}$/mp-carbon) perovskite. The mixed 2D/3D perovskite precursor solution composed of PbI$_{2}$, methylammonium iodide (MAI), and 5-ammoniumvaleric acid iodide (5-AVAI) was drop-casted through triple mesoporous TiO$_{2}$/ZrO$_{2}$/carbon electrode films. We found that the isopropyl alcohol (IPA) solvent vapor annealing strongly influenced on the growth of mixed 2D/3D perovskite on triple mesoscopic layers. It resulted in the better pore filling, better crystalline quality of perovskite layer, thus the improved stability and efficiency of perovskite solar cell was attributed to lower defect concentration and reduced recombination

Crystal structure of two <i>N</i>'-(1-phenyl-benzyl-idene)-2-(thio-phen-3-yl)acetohydrazides.

The synthesis, spectroscopic data, crystal and mol-ecular structures of two N'-(1-phenyl-benzyl-idene)-2-(thio-phen-3-yl)acetohydrazides, namely N'-[1-(4-hy-droxy-phen-yl)benzyl-idene]-2-(thio-phen-3-yl)acetohydrazide, C13H10N2O2S, (3a), and N'-[1-(4-meth-oxy-phen-yl)benzyl-idene]-2-(thio-phen-3-yl)acetohydrazide, C14H14N2O2S, (3b), are described. Both compounds differ in the substituent at the para position of the phenyl ring: -OH for (3a) and -OCH3 for (3b). In (3a), the thio-phene ring is disordered over two orientations with occupancies of 0.762 (3) and 0.238 (3). The configuration about the C=N bond is E. The thio-phene and phenyl rings are inclined by 84.0 (3) and 87.0 (9)° for the major- and minor-occupancy disorder components in (3a), and by 85.89 (12)° in (3b). Although these dihedral angles are similar, the conformation of the linker between the two rings is different [the C-C-C-N torsion angle is -ac for (3a) and -sc for (3b), while the C6-C7-N9-N10 torsion angle is +ap for (3a) and -sp for (3b)]. A common feature in the crystal packing of (3a) and (3b) is the presence of N-H⋯O hydrogen bonds, resulting in the formation of chains of mol-ecules running along the b-axis direction in the case of (3a), or inversion dimers for (3b). The most prominent contributions to the surface contacts are those in which H atoms are involved, as confirmed by an analysis of the Hirshfeld surface

Quantifying antimicrobial access and usage for paediatric diarrhoeal disease in an urban community setting in Asia.

OBJECTIVES: Antimicrobial-resistant infections are a major global health issue. Ease of antimicrobial access in developing countries is proposed to be a key driver of the antimicrobial resistance (AMR) epidemic despite a lack of community antimicrobial usage data. METHODS: Using a mixed-methods approach (geospatial mapping, simulated clients, healthcare utilization, longitudinal cohort) we assessed antimicrobial access in the community and quantified antimicrobial usage for childhood diarrhoea in an urban Vietnamese setting. RESULTS: The study area had a pharmacy density of 15.7 pharmacies/km2 (a pharmacy for every 1316 people). Using a simulated client method at pharmacies within the area, we found that 8% (3/37) and 22% (8/37) of outlets sold antimicrobials for paediatric watery and mucoid diarrhoea, respectively. However, despite ease of pharmacy access, the majority of caregivers would choose to take their child to a healthcare facility, with 81% (319/396) and 88% (347/396) of responders selecting a specialized hospital as one of their top three preferences when seeking treatment for watery and mucoid diarrhoea, respectively. We calculated that at least 19% (2688/14427) of diarrhoea episodes in those aged 1 to <5 years would receive an antimicrobial annually; however, antimicrobial usage was almost 10 times greater in hospitals than in the community. CONCLUSIONS: Our data question the impact of community antimicrobial usage on AMR and highlight the need for better education and guidelines for all professionals with the authority to prescribe antimicrobials

Safety and efficacy of fluoxetine on functional outcome after acute stroke (AFFINITY): a randomised, double-blind, placebo-controlled trial

Background Trials of fluoxetine for recovery after stroke report conflicting results. The Assessment oF FluoxetINe In sTroke recoverY (AFFINITY) trial aimed to show if daily oral fluoxetine for 6 months after stroke improves functional outcome in an ethnically diverse population. Methods AFFINITY was a randomised, parallel-group, double-blind, placebo-controlled trial done in 43 hospital stroke units in Australia (n=29), New Zealand (four), and Vietnam (ten). Eligible patients were adults (aged ≥18 years) with a clinical diagnosis of acute stroke in the previous 2–15 days, brain imaging consistent with ischaemic or haemorrhagic stroke, and a persisting neurological deficit that produced a modified Rankin Scale (mRS) score of 1 or more. Patients were randomly assigned 1:1 via a web-based system using a minimisation algorithm to once daily, oral fluoxetine 20 mg capsules or matching placebo for 6 months. Patients, carers, investigators, and outcome assessors were masked to the treatment allocation. The primary outcome was functional status, measured by the mRS, at 6 months. The primary analysis was an ordinal logistic regression of the mRS at 6 months, adjusted for minimisation variables. Primary and safety analyses were done according to the patient's treatment allocation. The trial is registered with the Australian New Zealand Clinical Trials Registry, ACTRN12611000774921. Findings Between Jan 11, 2013, and June 30, 2019, 1280 patients were recruited in Australia (n=532), New Zealand (n=42), and Vietnam (n=706), of whom 642 were randomly assigned to fluoxetine and 638 were randomly assigned to placebo. Mean duration of trial treatment was 167 days (SD 48·1). At 6 months, mRS data were available in 624 (97%) patients in the fluoxetine group and 632 (99%) in the placebo group. The distribution of mRS categories was similar in the fluoxetine and placebo groups (adjusted common odds ratio 0·94, 95% CI 0·76–1·15; p=0·53). Compared with patients in the placebo group, patients in the fluoxetine group had more falls (20 [3%] vs seven [1%]; p=0·018), bone fractures (19 [3%] vs six [1%]; p=0·014), and epileptic seizures (ten [2%] vs two [<1%]; p=0·038) at 6 months. Interpretation Oral fluoxetine 20 mg daily for 6 months after acute stroke did not improve functional outcome and increased the risk of falls, bone fractures, and epileptic seizures. These results do not support the use of fluoxetine to improve functional outcome after stroke

Height and body-mass index trajectories of school-aged children and adolescents from 1985 to 2019 in 200 countries and territories: a pooled analysis of 2181 population-based studies with 65 million participants

Summary Background Comparable global data on health and nutrition of school-aged children and adolescents are scarce. We aimed to estimate age trajectories and time trends in mean height and mean body-mass index (BMI), which measures weight gain beyond what is expected from height gain, for school-aged children and adolescents. Methods For this pooled analysis, we used a database of cardiometabolic risk factors collated by the Non-Communicable Disease Risk Factor Collaboration. We applied a Bayesian hierarchical model to estimate trends from 1985 to 2019 in mean height and mean BMI in 1-year age groups for ages 5–19 years. The model allowed for non-linear changes over time in mean height and mean BMI and for non-linear changes with age of children and adolescents, including periods of rapid growth during adolescence. Findings We pooled data from 2181 population-based studies, with measurements of height and weight in 65 million participants in 200 countries and territories. In 2019, we estimated a difference of 20 cm or higher in mean height of 19-year-old adolescents between countries with the tallest populations (the Netherlands, Montenegro, Estonia, and Bosnia and Herzegovina for boys; and the Netherlands, Montenegro, Denmark, and Iceland for girls) and those with the shortest populations (Timor-Leste, Laos, Solomon Islands, and Papua New Guinea for boys; and Guatemala, Bangladesh, Nepal, and Timor-Leste for girls). In the same year, the difference between the highest mean BMI (in Pacific island countries, Kuwait, Bahrain, The Bahamas, Chile, the USA, and New Zealand for both boys and girls and in South Africa for girls) and lowest mean BMI (in India, Bangladesh, Timor-Leste, Ethiopia, and Chad for boys and girls; and in Japan and Romania for girls) was approximately 9–10 kg/m2. In some countries, children aged 5 years started with healthier height or BMI than the global median and, in some cases, as healthy as the best performing countries, but they became progressively less healthy compared with their comparators as they grew older by not growing as tall (eg, boys in Austria and Barbados, and girls in Belgium and Puerto Rico) or gaining too much weight for their height (eg, girls and boys in Kuwait, Bahrain, Fiji, Jamaica, and Mexico; and girls in South Africa and New Zealand). In other countries, growing children overtook the height of their comparators (eg, Latvia, Czech Republic, Morocco, and Iran) or curbed their weight gain (eg, Italy, France, and Croatia) in late childhood and adolescence. When changes in both height and BMI were considered, girls in South Korea, Vietnam, Saudi Arabia, Turkey, and some central Asian countries (eg, Armenia and Azerbaijan), and boys in central and western Europe (eg, Portugal, Denmark, Poland, and Montenegro) had the healthiest changes in anthropometric status over the past 3·5 decades because, compared with children and adolescents in other countries, they had a much larger gain in height than they did in BMI. The unhealthiest changes—gaining too little height, too much weight for their height compared with children in other countries, or both—occurred in many countries in sub-Saharan Africa, New Zealand, and the USA for boys and girls; in Malaysia and some Pacific island nations for boys; and in Mexico for girls. Interpretation The height and BMI trajectories over age and time of school-aged children and adolescents are highly variable across countries, which indicates heterogeneous nutritional quality and lifelong health advantages and risks

Heterogeneous contributions of change in population distribution of body mass index to change in obesity and underweight NCD Risk Factor Collaboration (NCD-RisC)

From 1985 to 2016, the prevalence of underweight decreased, and that of obesity and severe obesity increased, in most regions, with significant variation in the magnitude of these changes across regions. We investigated how much change in mean body mass index (BMI) explains changes in the prevalence of underweight, obesity, and severe obesity in different regions using data from 2896 population-based studies with 187 million participants. Changes in the prevalence of underweight and total obesity, and to a lesser extent severe obesity, are largely driven by shifts in the distribution of BMI, with smaller contributions from changes in the shape of the distribution. In East and Southeast Asia and sub-Saharan Africa, the underweight tail of the BMI distribution was left behind as the distribution shifted. There is a need for policies that address all forms of malnutrition by making healthy foods accessible and affordable, while restricting unhealthy foods through fiscal and regulatory restrictions

Đặc điểm bệnh học của vi khuẩn Edwardsiella ictaluri gây bệnh gan thận mủ trên cá tra (Pangasianodon hypophthalmus) và cá điêu hồng (Oreochromis sp.)

Nghiên cứu được thực hiện nhằm so sánh đặc điểm bệnh học của vi khuẩn Edwardsiella ictaluri gây bệnh gan thận mủ trên cá tra (Pangasianodon hypophthalmus) và cá điêu hồng (Oreochromis sp.). Các chủng vi khuẩn phân lập từ cá tra và cá điêu hồng mắc bệnh gan thận mủ được định danh là Edwardsiella ictaluri dựa trên những đặc điểm hình thái, sinh lý, sinh hóa, kit API 20E và PCR với cặp mồi đặc hiệu của E. ictaluri. Những mẫu cá bệnh gan thận mủ không có dấu hiệu bệnh lý bên ngoài đặc trưng, bên trong có nhiều đốm trắng trên nội quan. Biến đổi mô học đặc trưng là hiện tượng hoại tử dạng hạt và sự tạo thành các u hạt trên mô gan, thận và tỳ tạng tại vị trí các đốm trắng. Thí nghiệm xác định khả năng gây bệnh ghi nhận vi khuẩn E. ictaluri phân lập từ cá tra bệnh gan thận mủ có khả năng gây bệnh ở cá tra và cá điêu hồng khi tiêm liều LD50. Tuy nhiên, chủng E. ictaluri phân lập từ cá điêu hồng bệnh gan thận mủ chỉ gây bệnh ở cá điêu hồng mà không gây bệnh ở cá tra. Giá trị LD50 của chủng E. ictaluri ở cá điêu hồng và ở cá tra (cùng kích cỡ 7,5 - 10 gram/con) lần lượt khoảng 4,7x103 CFU/mL và 3,6x105 CFU/mL