Note on resonance varieties

We study the irreducibility of resonance varieties of graded rings over an exterior algebra E with particular attention to Orlik-Solomon algebras. We prove that for a stable monomial ideal in E the first resonance variety is irreducible. If J is an Orlik- Solomon ideal of an essential central hyperplane arrangement, then we show that its first resonance variety is irreducible if and only if the subideal of J generated by all degree 2 elements has a 2-linear resolution. As an application we characterize those hyperplane arrangements of rank less than or equal to 3 where J is componentwise linear. Higher resonance varieties are also considered. We prove results supporting a conjecture of Schenck-Suciu relating the Betti numbers of the linear strand of J and its first resonance variety. A counter example is constructed that this conjecture is not true for arbitrary graded ideals

On the weak Lefschetz Property of graded modules over K[x,y]K[x,y]

It is known that graded cyclic modules over $S=K[x,y]$ have the Weak Lefschetz Property (WLP). This is not true for non-cyclic modules over $S$. The purpose of this note is to study which conditions on $S$-modules ensure the WLP. We give an algorithm to test the WLP for graded modules with fixed Hilbert function. In particular, we prove that indecomposable graded modules over $S$ with the Hilbert function $(h_0,h_1)$ have the WLP

EFL Students’ Attitudes towards Integrating Teaching Cross-Cultural Issues and Teaching Listening Skill

Teaching cross-cultural knowledge in English teaching is drawing more and more attention nowadays. This study investigated students’ attitudes towards the integration of teaching cross-cultural issues and teaching listening skill. This study based on qualitative analysis of a questionnaire done by 30 EFL students who participated in the course on Listening 2 in the second year of their MBA program in Kien Giang University, Vietnam. During the course, besides helping students master the language and listening skill, the researcher helped cultivate their cross-cultural competence by explaining some cross-culture notes related to the content of the lesson. At the end of the course, a questionnaire has been conducted to the students to gain information about the effectiveness of integrating teaching cross-culture knowledge and teaching listening. The finding revealed that students found the cross-cultural issues effective in helping them understand the lessons better and form healthy cross-cultural awareness. They also enjoyed learning the cultural differences to develop their cross-cultural knowledge and got useful experience to widen their world

Factors Affecting the Implementation of Activity-based Costing Systems in Businesses

Purpose: The article analyzes the impact of factors affecting the application of an activity-based cost accounting system in Vietnamese food and beverage enterprises.   Theoretical framework: This paper uses the activity-based costing system.   Design/Methodology/Approach: The research method uses a questionnaire survey of accountants, chief accountants, business managers of Vietnamese food and beverage enterprises. After the survey results are available, data processing is performed by statistical methods to determine the weight and frequency of the selected factors, and the data is processed on SPSS statistics 25 software to estimate the impact of the selected factors affecting the application of the operation-based cost accounting system in Vietnamese food and beverage enterprises.   Findings: Research results show that Relative advantage, Enterprise size, Role of cost information, Employee training, Information technology quality, Manager's support have a positive impact on system application. cost accounting system based on activity in Vietnamese food and beverage enterprises, in which the support of managers is the influencing factor with the largest regression coefficient.   Research, practical   &   social   implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors.   Originality/Value: Based on the research results, the author has proposed recommendations to improve the application of the activity-based cost accounting system in Vietnamese food and beverage enterprises

N:P:Si nutrient export ratios and ecological consequences in coastal seas evaluated by the ICEP approach

The Indicator for Coastal Eutrophication Potential (ICEP) for river nutrient export of nitrogen, phosphorus, and silica at the global scale was first calculated from available measurement data. Positive values of ICEP indicate an excess of nitrogen and phosphorus over silica and generally coincide with eutrophication. The sign of ICEP based on measured nutrient fluxes was in good agreement with the corresponding one calculated from the Global-NEWS models for more than 5000 watersheds in the world. Calculated ICEP for the year 2050 based on Global NEWS data for the four Millennium Ecosystem Assessment scenarios show increasing values particularly in developing countries. For further evaluation of the ICEP at the outlet of the rivers of the world based on measurements, there is a need for additional determination silica fluxes and concentrations, which are scarcely documented

LASIK: Clinical Results and Their Relationship to Patient Satisfaction

The aim of this study was to evaluate the safety and efficacy of LASIK as a refractive surgical procedure, using a repeated measures design to assess satisfaction of patients who had LASIK and to correlate clinical outcomes with detailed measures of patient satisfaction to document long-term viability, monitor changes over time and patients’ functional abilities post-operatively. Method In the study 216 post-LASIK subjects were randomly selected from among patients who underwent simultaneous bilateral LASIK using the Chiron Technolas 217C plano-scan excimer laser with the Chiron ACS (Automated Corneal Shaper) and the Hansatome microkeratome. The subjects were recruited from within one centre, and the procedures were performed by any one of three surgeons. The study also included 100 non-LASIK subjects as a control group, to compare and differentiate ocular symptoms and visual difficulties between LASIK and non-LASIK patients. Clinical data documented included visual acuity, subjective refraction, record of glasses and/or contact lenses prescription, corneal topography with EyeSys and Orbscan, slit lamp examination, surgical details, and any pre-existing eye disease/conditions and previous surgery or injury that might prevent the subjects from achieving their desired visual outcome post-operatively. Subjective patient satisfaction evaluation of the treatment group was assessed by subjects completing a survey questionnaire at 3 months, 6 months, 12 months and 24 months post-operatively. The control group subjects completed a comparable questionnaire and were assessed at baseline and 3 months later. Because the control group subjects did not have any surgical alterations, it was unnecessary for them to have more than one follow-up. Results LASIK achieved relatively high patient satisfaction, with only a small number of dissatisfied patients. It was effective in correcting myopia, hyperopia and astigmatism. However, there was some persistent under-correction in myopic spherical and minus cylindrical refractive errors. Hyperopic spherical correction was less effective, as there were more under- as well as over-correction, and the plus cylindrical correction tended to be under-corrected. The LASIK subjects’ post-operative distance uncorrected visual acuity was not as good as their pre-operative best corrected visual acuity, but it did not significantly correlate with patient satisfaction. The findings were consistent with other studies and confirmed the concept that patient satisfaction is not unidimensional and is not related to outcome solely in terms of visual acuity and residual refractive errors. Other contributing factors included problems with glare, rating of unaided distance and near vision, ability to drive at night, change in ability to perform social/recreational, home and work activities, change in overall quality of life, amount of information given prior to surgery, rating of surgery success, and surgery outcome relative to pre-operative expectations. These variables demonstrated distinctive differences between subjects who were satisfied and dissatisfied. Conclusions The findings of this study are consistent with those of earlier studies. However, the repeated measures design and the comparisons between LASIK subjects and the control group revealed some new insights that were previously undocumented. LASIK achieved high patient satisfaction, and factors associated with satisfaction were predictable, but sources of dissatisfaction were more idiosyncratic and contributing factors were identified