INVESTMENT ACTIVITIES IN VIETNAM IN THE PERIOD 2010-2022 - ISSUES AND RECOMMENDATIONS

This study aimed to analyze the current status of investment activities in Vietnam. The data collected focused on the scale of social investment capital in Vietnam from 2010 to 2022. The study evaluated the results and limitations of investment activities in Vietnam. Based on the analysis, the study proposed various recommendations to improve investment activities in Vietnam in the future

Role of mineralocorticoid receptor regulation during experimental myocardial infarction

Ischaemic heart disease remains the leading cause of death worldwide. Following an ischaemic event, the primary strategy is to restore blood flow (reperfusion). However, this triggers release of reactive oxygen species, activation of stress-related gene transcription, autophagy and cell death processes leading to further injury (reperfusion injury). Elevated plasma aldosterone levels produce adverse cardiac effects, while mineralocorticoid receptor (MR) antagonists (spironolactone or eplerenone) reduce mortality, although mechanisms have not been defined. The aim of this thesis was to determine the role of MR regulation during experimental myocardial infarction (MI). This was achieved by using an ex-vivo isolated rat heart model and occluding a branch of the left coronary artery (30min) followed by reperfusion (150min). Increased levels of oxidative stress with activated autophagy and apoptosis confirmed our model of MI. Since there are sex differences in cardiac damage during MI, our studies show that androgens downregulate anti-apoptotic protein Bcl-xL, which shifts the balance towards apoptosis leading to aggravated cardiac damage in males compared to females. Expression levels of MR have been reported to be upregulated during MI in males, which could contribute to the aggravated damage, we did not find any significant change in MR expression between male and female rats and hence male rats were used for subsequent studies. Activation of MR by aldosterone (10 nM) increased cardiomyocyte apoptosis and aggravated infarct size during MI; prevented by low-dose MR antagonists. Low-dose (10 nM) spironolactone alone maintained redox balance, prevented activation of stress-related gene transcription and degradation of anti-apoptotic protein ARC, which prevented initiation of apoptosis. These studies provide direct evidence that MR activation aggravates cardiac damage during MI and provide mechanisms for the cardioprotective action of low-dose MR antagonists clinically

Factors Affecting Responsibility Accounting: Evidence from Vietnamese Manufacturing Enterprises

Purpose: This study aims to examine (i) the number of product lines and steps in the manufacturing process affect the responsibility cost center in a responsibility accounting system (ii) the level of technology application, the qualification of managers at all levels affect the budgetary control system integrated to the responsibility accounting system in Vietnamese manufacturing enterprises.   Theoretical framework: The research identifies and examined the impacts of the number of product lines, the number of steps in the manufacturing process on the number of responsibility cost centers, and the impacts of the level of technology application, the qualification of managers at all levels on the budgetary control system to contribute the responsibility accounting system theory.   Design/methodology/approach:  A quantitative approach was applied with a sample of 108 Vietnamese manufacturing enterprises that is listed on the Vietnamese financial securities markets in 2020. OLS regression is applied to give a further analysis.   Findings: The regression findings support the significant positive impacts of the number of product lines and the number of steps in the manufacturing process on the number of cost centers as well as the significant positive correlation between the level of technology application and the effective budgetary control system, however, the effect of the qualification of managers at all levels is insignificant.   Research, Practical & Social implications: This study provides factors impacting the number of cost centers and the budgetary control system. The results of this study support the contingency theory.   Originality/value: These findings can be useful for Vietnamese manufacturing enterprises to take measures to strengthen cost control through the responsibility accounting system, thereby improving business efficiency

Policy of mobilizing financial resources for developing new countryside in Vietnam

Financial resources and the institutional framework, as well as policies for mobilizing financial resources, are important issues that need to be addressed in the construction of new countryside in Vietnam. Financial resources for the new countryside mainly come from the state budget, credit sources, investments from enterprises, contributions, and support from organizations, individuals, and the local community. In recent years, the state has paid attention to financial investment and issued policies to mobilize financial resources for the new countryside. Through these policies, Vietnam's rural areas have achieved important results, with rural areas being renewed, the economy being developed, and the living standards of the people being improved. However, statistical analysis and research results show that, alongside the achievements, financial resources for new countryside have not yet satisfied the needs, and the policies for mobilizing resources are sluggish to innovate and have neither fully exploited the potential of rural areas nor effectively mobilized resources from the state and society. The state budget resources for investing in the new countryside are limited, and the investment resources from enterprises have yielded low results. Contributions from the people and the local community are voluntary and have not become the main resources mobilized for the new countryside. Based on the research results, the author proposes some solutions to improve the policies for mobilizing financial resources for the new countryside in Vietnam

VIETNAMESE HIGH SCHOOL EFL TEACHERS’ PERCEPTIONS TOWARD ONLINE TEACHING UNDER THE IMPACT OF COVID-19

The coronavirus disease case, commonly known as Covid-19, has spread internationally since March 2020. Approximately 100 countries, including Vietnam, closed their schools due to a public health emergency, according to UNESCO. Due to the circumstance, teachers were forced to convert from in-person instruction to online instruction. In the context of Covid-19, this study investigated how EFL high school instructors felt about online English language education. A descriptive design and a mixed-methods approach were utilized in this investigation. Six EFL high school teachers in the Mekong Delta were interviewed for this study to get their perspectives. The findings demonstrated that the participants' opinions on the usefulness and simplicity of online instruction during the Covid-19 epidemic were overwhelmingly positive. Despite the challenges they encountered when conducting their online classes, the teachers were able to show the proper attitude toward using technology to teach. The pedagogical implications of online teaching and learning are also meant to encourage the development of innovative teaching strategies in the setting of high schools in the Vietnamese Mekong Delta.  Article visualizations

LEAF LITTER FUNGI ISOLATED IN BACH MA NATIONAL PARK, VIET NAM

A survey of fungi from leaf litter at Bach Ma National Park in Viet Nam was initiated.  Using surface disinfection and moist chamber with single spore isolation methods, 102 isolates were obtained and of those, 70 isolates were selected for further morphological study. They belong to 5 classes, 9 orders, 14 families, 33 genera, and 51 species. Among them, Ceratosporella deviata, Lateriramulosa sp., Isthmolongispora ampuliformis, Polylobatispora quinquecornuta, Scolecobasidium tricladiatum, Triglyphiuma labamense, Tricladiella pulvialis, Tripospermum myrti, Triscelophorus sp., Varicosporium elodeaea are newly recorded in Viet Nam

Optimization of ultrasound-assisted extraction of phenolic compounds from fresh Moringa oleifera leaves with a response surface methodology and comparison with the Soxhlet extraction method

ABSTRACT. The present study evaluated the optimum conditions of ultrasound-assisted extraction (UAE) and Soxhlet extraction (SE) of antioxidant capacities and total phenolics from fresh Moringa oleifera leaves, using the response surface methodology. Spectrophotometric method with Folin–Ciocalteu and 2,2-diphenyl-1-picrylhydrazyl (DPPH) reagents was used to determine the total phenolic content (TPC) and the antioxidant activity (AA), respectively. The four models obtained showed the non-linear and quadratic dependences of both measured responses (TPC and AA) which were influenced significantly by all control variables including the acetone solvent (70%, v/v) to solid (SS) ratio, extraction time, and extraction temperature of both extraction methods. Furthermore, at the same extraction temperature, the extraction efficacy of UAE was better than SE as significantly shorter extraction time, less extraction solvent, but higher bio-active content was experienced. The optimal UAE conditions included a SS ratio of 31:1 (mL/g), extraction time of 26 min, and extraction temperature of 59 oC, resulting in the maximum TPC (34.36 mg GAE/g dry weight, DW) and AA (491.9 µmol TE/g DW) in the extracts. In addition, the models proposed were considered to be accurate and reliable for predicting the TPC and AA of fresh M. oleifera leaf extract. The research findings also imply potential applications for ultra-sonication extraction to produce the extracts from fresh M. oleifera leaves for pharmaceutical industry as well as food technology.   KEY WORDS: Antioxidant activity, Herbal plant, Model, Polyphenols, RSM   Bull. Chem. Soc. Ethiop. 2022, 36(2), 261-275.                                                                DOI: https://dx.doi.org/10.4314/bcse.v36i2.

Determinants of customer's apartment purchase intention: is the location dominant?

The purpose of this research is to identify and measure the factors affecting the intention to buy apartments of customers in Ho Chi Minh City, Vietnam. The survey carried out with the participation of 200 customers. The authors explore five factors which affect customer's apartment purchase intention include location, features, brand, finance, and subjective norm. The result from Exploratory Factor Analysis (EFA) shows that location, features, finance, and subjective norm have a significant effect on the intention to buy customers' apartments. In which, location in Ho Chi Minh City context is the most influential factor, so, it strongly confirm the research of Adair et al. (1996), Clark et al. (2006), Daly et al. (2003), Kaynak and Stevenson (2007), Opoku and AbdulMuhmin (2010), Sengul et al. (2010), Tu and Goldfinch (1996), Xiao and Tan (2007) and Wang and Li (2006). The study also proposes some recommendations to increase the attractiveness of the apartment. What is more, developers, marketers, real estate policymakers can use the results of this research to understand the needs of customers better and satisfy customers

AN INVESTIGATION INTO THE USE OF COLLOCATIONS IN ACADEMIC ESSAYS OF ENGLISH-MAJORED STUDENTS OF THE HIGH-QUALITY PROGRAM AT CAN THO UNIVERSITY, VIETNAM

One of the main goals of language learners is to master all four skills of listening, speaking, reading and writing when it comes to their acquisition of the target language. However, during the process of learning English, learners inevitably face a variety of challenges related to their writing including grammatical errors, word choice, organization, idea development, and most importantly their difficulties in using collocations (Duong & Nguyen, 2021). Therefore, this study has been conducted to investigate the students’ use of English collocations in their academic essays associated with their difficulties so that appropriate pedagogical approaches and practices would be taken into consideration in order to help students improve their English collocational competences in academic writing. This descriptive study was carried out with 103 English-majored students of the High-quality program of the School of Foreign Languages at Can Tho University, Vietnam. A 5-point Likert scale survey with 18 questionnaire items was employed to examine the frequency of students' exposure to as well as their usage of English collocations, and their difficulties in using English collocations. The results of this study have shown that the most commonly used collocations in the students’ academic essays were ‘verb + noun’, and ‘adjective + noun’ lexical collocations. Additionally, the research outcomes have revealed that the types of English collocations that the students were more likely to make the most mistakes belonged to ‘verb + adverb’, and ‘adjective + noun’ lexical collocations.  Article visualizations