A Study on the Impact of the Usage of Cost Information on Business Performance of Enterprises in Vietnam

Purpose: The primary objective of the research was to investigate the correlation between the utilization of cost information and business performance of enterprises in Vietnam, particularly in the context of the Covid-19 pandemic.   Design/methodology/approach: A survey was conducted, involving a sample of 380 participants consisting of CEOs, CFOs, managers, board of directors, and individuals in charge of accounting and finance departments. The study employed a structure equation model to analyze the relationship between the use of cost information and business performance.   Findings: The study revealed a significant and positive impact of cost information utilization on business performance among the surveyed enterprises in Vietnam. Additionally, the study provided recommendations for enterprises in Vietnam on how to make use of cost information for various purposes, including planning, evaluating, decision-making, and cost control, to optimize their business performance.   Research, Practical & Social implication: The study's results suggest that utilizing cost information effectively can lead to improved business performance and may provide valuable insights for Vietnamese enterprises on how to navigate the challenging and competitive post-Covid-19 economic environment.   Originality/value: The research employed a structural equation modeling (SEM) approach, and a test for univariate normality demonstrated an outstanding critical skewness ratio value. Furthermore, the kurtosis indicated that the data followed a normal distribution, making it suitable for analysis. Since SEM employs rigorous criteria to evaluate model fit, it can be inferred that the measurement model exhibited a high level of fit. The findings affirm the beneficial impact of utilizing cost information on business performance and offer significant recommendations for Vietnamese businesses in the current post-COVID era

Biocontrol of Alternaria alternata YZU, a causal of stem end rot disease on pitaya, with soil phosphate solubilizing bacteria

Stem end rot is the most destructive disease caused by Alternaria alternata YZU in pitaya-growing regions of Vietnam. This study was conducted to characterize antagonistic phosphate-solubilizing bacteria (PSB) from rhizosphere soil for their biocontrol activities against A. alternata YZU and evaluate the effect of temperature, pH, and water activity on that antagonism. Among seven PSB isolated from 45 rhizosphere soil samples, PSB31 (identified as Bacillus sp. strain IMAU61039, Accession number: MF803700.1) exhibited the highest antagonistic activity against A. alternata YZU with an average inhibition diameter of 0.65 ± 0.05 cm. The results also show that the strain PSB31 controlled the mycelial growth of A. alternata YZU by secreting antifungal metabolites. The most potent inhibitory activity was identified under in vitro conditions of 25 °C, pH 7, and aw 1. The isolated PSB31 could be a potential biological control agent against A. alternata YZU

Dry Eyes Status on Des Scale and Related Factors in Outpatients at Vietnam National Institute of Ophthalmology

BACKGROUND: Dry eye (DE) can effect on quality of life by pain, inability to perform certain activities that require prolonged attention (driving, reading,…) and productivity at work and finally effect to Q0L associated with DE. OSDI is scale questionnaire is created team to measure the quality of life related to ocular surface disease. AIM: To describe the dry eye disease according to OSDI scale and related factors of this disease. METHODS: A cross-sectional descriptive study was carried out on outpatients (≥ 16-year-old) who were examined and diagnosed with dry eyes at Vietnam National Institute Of Ophthalmology from April to July 2018. Data was collected using the OSDI questionnaire. RESULTS: The average age of participants was 44.6 years; 80.9% of patients were female; 39.9% were identified having mild dry eye. The related factors have been identified that associated with severe dry eye, including age OR = 1.03 (95%CI: 1.01-1.05, p = 0.005), binocular good vision OR = 0.11 (95%CI: 0.05-0.23; p < 0.0001), medical history OR = 17.09 (95%CI: 2.24-130.25; p < 0.0001), chronic conjunctivitis OR = 0.36 (95%CI: 0.14-0.91; p = 0.027), refractive errors OR = 0.14 (95%CI: 0.04-0.48; p < 0.0001), Sjogren's syndrome OR = 31.13 (95%CI: 7.08-136.76; p < 0.0001). CONCLUSION: Several related factors have been identified associated with severe dry eye, including: age, binocular good vision, medical history, chronic conjunctivitis, refractive errors, Sjogren's syndrome

Depression, anxiety and stress among healthcare workers in the context of the COVID-19 pandemic: a cross-sectional study in a tertiary hospital in Northern Vietnam

IntroductionThe outbreak of coronavirus severe acute respiratory syndrome coronavirus 2 (SARS-CoV2) had significant effects on the mental well-being in general, particularly for healthcare professionals. This study examined the prevalence of depression, anxiety, and stress, and identified the associated risk factors amongst healthcare workers during the COVID-19 outbreak in a tertiary hospital located in Vietnam.MethodsWe conducted a cross-sectional study at a tertiary-level hospital, where the Depression Anxiety and Stress Scale 21 (DASS-21) web-based questionnaire was employed. We analyzed the determinant factors by employing multivariate logistic models.ResultsThe prevalence of depression, anxiety, and stress symptoms were 19.2%, 24.7%, and 13.9%, respectively. Factors such as engaging in shift work during the pandemic, taking care of patients with COVID-19, and staff’s health status were associated with mental health issues among health professionals. In addition, having alternate rest periods was likely to reduce the risk of stress.ConclusionThe prevalence of mental health problems in healthcare workers during the COVID-19 pandemic was relatively high. Having resting periods could potentially mitigate the development of stress among health professionals. Our findings could be taken into account for improving mental health of the health professional population

The immunogenicity of plant-based COE-GCN4pII protein in pigs against the highly virulent porcine epidemic diarrhea virus strain from genotype 2

Porcine epidemic diarrhea virus (PEDV) is a serious infectious causative agent in swine, especially in neonatal piglets. PEDV genotype 2 (G2) strains, particularly G2a, were the primary causes of porcine epidemic diarrhea (PED) outbreaks in Vietnam. Here, we produced a plant-based CO-26K-equivalent epitope (COE) variant from a Vietnamese highly virulent PEDV strain belonging to genotype 2a (COE/G2a) and evaluated the protective efficacy of COE/G2a-GCN4pII protein (COE/G2a-pII) in piglets against the highly virulent PEDV G2a strain following passive immunity. The 5-day-old piglets had high levels of PEDV-specific IgG antibodies, COE-IgA specific antibodies, neutralizing antibodies, and IFN-γ responses. After virulent challenge experiments, all of these piglets survived and had normal clinical symptoms, no watery diarrhea in feces, and an increase in their body weight, while all of the negative control piglets died. These results suggest that the COE/G2a-pII protein produced in plants can be developed as a promising vaccine candidate to protect piglets against PEDV G2a infection in Vietnam

A Measure of Smoothness in Synthesized Speech

The articulators typically move smoothly during speech production. Therefore, speech features of natural speech are generally smooth. However, over-smoothness causes "muffleness" and, hence, reduction in ability to identify emotions/expressions/styles in synthesized speech that can affect the perception of naturalness in synthesized speech. In the literature, statistical variances of static spectral features have been used as a measure of smoothness in synthesized speech but they are not sufficient enough. This paper proposes another measure of smoothness that can be efficiently applied to evaluate the smoothness of synthesized speech. Experiments showed that the proposed measure is reliable and efficient to measure the smoothness of different kinds of synthesized speech

RESEARCH AND DEVELOPMENT OF GENETIC ENGINEERING IN MEDICINE AND AGRICULTURE IN THE UNITED STATES OF AMERICA

The status of research, development and application of genetic technology in the US has been reflected through efforts and accomplishments in numerous fields including research, medicine, industrial biotechnology and agriculture in the past decades. In the area of medicine, the field of therapeutic purposes on human is the pioneer, in which gene therapy is attempted to carry out in various clinical trials. Diagnostic applications of human diseases which focus primarily on infectious diseases, cancer, pharmacogenomics and screening for inherited diseases by using molecular techniques related to PCR, next generation sequencing are followed. In addition, preparatory studies on human cells utilizing CRISPR/Cas9 genome editing technology have been undertaken in hopes of finding new treatments for cancer and rare form of eye disorder. In the field of agriculture, many large companies in the US have been developing varieties of genetically modified crops with traits of herbicide tolerance, insect resistance, drought resistance and nutrition enhancement. Among the biotech crops, proportion of planted acres of genetically engineered soybean, corn and cotton were increased rapidly and forecasted to expand in the coming years. Studies on generating genetically modified animals and fisheries have also been concentrated in order to not only resist diseases, enhance nutrition, but also provide pharmaceutical compounds. Application of new gene editing techniques such as CRISPR/Cas9 on plants and animals help biotech products have more opportunities to be approved for commercial sale in the US market. In general, although the research and application of genetic engineering in the US has outstripped worldwide, numerous obstacles are still encountered due to serious ethical regulations and controversy regarding to human health and environment. The US government continues to establish suitable policies and invest in science and technology to improve the quality of human life

Transformation Chlorophyll a of Spirulina platensis to Chlorin e6 Derivatives and Several Applications

BACKGROUND: Spirulina platensis contains a large amount of chlorophylls, chlorophyll a, that are starting materials to synthesize functionalized chlorins. Chlorin e6 (Ce6) as well as its derivatives are second generation sensitizers using in photodynamic therapy (PDT) of various cancers. In this study, we transfer chlorophyll a of S. platensis to Ce6derivatives and determine their several applications. AIM: to evaluate the effects of Ce6 derivatives to treat cancer cells. METHODS: Ce6 trimethylester was created from methyl pheophorbide a2 in S. platensis provided by the Hidumi Company, Nghe An province, Viet Nam. Hela cells were incubated with Ce6 trimethylester and the irradiated with the diode laser dose of 1.2 J/cm2/min through the system of filters £ 650 nm. MTT assay and clonogenic assay were used to determine survival rate and cloning efficiency of cells. Antimicrobial effect of Ce6 trimethylester with halogen light were studied with Propionibacterium acnes VTCC 0218 and Staphylococcus aureus VTCC 0173. RESULTS: From dry biomass (700 g) of S. platensis, after extracting chlorophyll a and methanolysis, 4.2 g of methyl pheophorbide a was obtained. The reaction to give Ce6 trimethylester with 82% yield was performed with potassium hydroxide (KOH) in MeOH/THF/CHCl3. After irradiation with a 650 nm laser at 1.2 J, the cell viability in all samples decreased with Ce6 trimethylester treatment, the survival declining trend of Hela cells treated with Ce6 trimethylester were proportional when concentration of Ce6 trimethylester increased. The rate of colony formation was declined as the concentration of Ce6 trimethylester treated was increased. The growth of both S. aureus and P. acnes can be inactivated by Ce6 trimethylester PDT. The MIC99 value against P. acnes VTCC 0218 and S. aureus VTCC 0173 of Ce6 trimethylester with halogen light was 1.25 μg/ml. CONCLUSION: The Ce6 trimethylester from S. platensis cultivated in Viet Nam could be used as a potential photosentizer for photodynamic therapy for treatment of cancer and acne