533 research outputs found
Some Solutions to Help Students Enjoy Learning English More
When teaching a large class of students, the teacher's biggest concern is which method to use to partially satisfy the learning needs of the majority of students. Each class has its unique characteristics, different learning needs, and the same level of students between classes at Tan Trao University. Some methods work well for one class, but not for another. This concern becomes much greater when the level of the student and the level of the curriculum has quite a big difference. Teachers often have to add the function of "curriculum designer" for a particular class. In addition to teaching according to the school's general curriculum, teachers must prepare more types of exercises and support activities to help students become more interested in learning and learn English more effectively. In this research paper, the writer of this article would like to mention some solutions that I have applied to students of Kindergarten Class C K8 and their feedback on my solution
Utilizing Visual Stimuli to Foster Engagement Among English Speaking Skill Learners During Instructional Sessions
The utilization of imagery proves highly effective in stimulating interest and fostering motivation for learners during the process of honing English speaking skills. Through this approach, not only does it facilitate learners in easily conceptualizing and comprehending concepts visually, but it also provides a platform for them to discuss and articulate ideas with confidence and creativity. Imagery serves as a bridge between language and real-life experiences, thereby igniting learners' passion and curiosity, aiding in their rapid and effective progress in language acquisition. In the journey of refining English speaking skills, imagery transcends mere static pictures to become gateways to myriad worlds. When educators incorporate images into the classroom, they bring not only pictures but also emotions, stories, and even dreams. Each detail within an image serves as a key, unlocking the door to imagination, enabling learners to step into a rich world where language extends beyond words on paper to vibrant images within the mind. Through the integration of imagery, the learning process becomes vivid and captivating, transforming each lesson into an adventure, a voyage filled with exploration and anticipation. 
Intellectual Capital Accounting â Value and Benefits for the Sustainable Development of Enterprises
The research indicates that the existence of intellectual capital accounting which has been recognized as the cost in production and business costs by current accounting practices were falsify the value and their using value and partly conceal exploiting potential of these. Intellectual capital has an important role in determining the business strategy, developing of tools to measure the results of business and enhancing the competitiveness of enterprises. Therefore, intellectual capital should be recognized as an asset (intangible) on financial reports to help the users of information to have more financial information in terms of the potential ability of the business. In Vietnam, however, intellectual capital accounting has not really become popular and are considered as a new area by both researchers and practical persons. To achieve its objectives, this study uses Likert scale with values from 1 to 5 based on 5 criteria (accounting policies, environmental accounting, the method of valuation, the system determines the value of intellectual capital in enterprise and economic benefits) to assess the situation of intellectual capital accounting in Vietnamese enterprises. The research results will be the basis for the orientation in completing the provisions on the recognition, measurement and intellectual capital reporting on financial reports so as to sustainable develop in the context of integration. Keywords: accounting, enterprises, intellectual capital; sustainable developmen
Factors Affecting Business Performance: Expanding Theoretical Measurements
Purpose: The article aims to expand a scale system of factors that impacts on business performance.
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Theoretical framework:Â The paper based on the empirical data collected from various types of participants, including accountants (for information providing), managers (for decision-making), sales staff (for work), and lecturers (for research) in Vietnam.
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Design/methodology/approach: By descriptive and comparative statistical analysis of SPSS 20 software with 124 valid observations, the survey has proposed the scale system of influencing factors (03 groups of external factors, 05 groups of internal factors) and business performance measures (10 financial and 11 non-financial indicators).
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Findings:Â This study points out the different evaluations according to the demographic features of survey subjects on the group of financial indicators. Specifically, the group of accountants (representing information providers) obtains a lower score than the group of information users. Likewise, the post-graduated participants show stricter assessments of financial indicators in comparison to the rest of the group.
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Research, Practical & Social implications:Â These results suggest the scale system for measuring influencing factors toward business performance in enterprises for further research.
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Originality/value: The value of the study is providing an expansion of the factors affecting the efficiency of an enterprise and points out a commonly used set of financial performance measurement indicators. Research results provide useful references for research on related issues
RESPONSES AND STRUCTURAL RECOVERY OF PERIPHYTIC DIATOM COMMUNITIES AFTER SHORT-TERM ENVIRONMENTAL DISTURBANCE IN SOME RIVERS (HANOI, VIETNAM)
Joint Research on Environmental Science and Technology for the Eart
Oviposition of Aedes aegypti and Aedes albopictus on Ovitraps in Dry and Rainy Seasons in Southern Vietnam
Ovitraps were set inside and outside of 15 households in December 2012 (dry season) and August 2013 (rainy season) in 2 communes (An Thanh and Phu Hoa) of Binh Duong Province in southern Vietnam. Eggs laid in the ovitraps were collected after 4 days, dried, and soaked in water. Hatched larvae were transferred to cups and reared to adulthood to identify the species. The rate of positive ovitraps did not differ between December and August for Aedes aegypti, but it was lower in December for Ae. albopictus. The number of eggs laid per ovitrap by Ae. aegypti did not differ between December and August, while that for Ae. albopictus decreased significantly in December in both communes. Moreover, Ae. albopictus laid eggs in ovitraps placed outside the households. Therefore, it is necessary for future studies to investigate whether the major source containers for oviposition had dried in the dry season or Ae. albopictus entered diapause, leading to these observations
Lax Compliance of Goodwill Impairment Accounting in the Early Year after IFRS Implementation
After some decades of discussing in recognizing, measuring and reporting goodwill in the financial reports, Hong Kong finally has promulgated HKAS 36 - Impairment of Assets, for the convergence of IFRS including IAS 36. This is absolutely applicable to all transactions of business combinations beginning on or after 1st January, 2005. The adoption of HKAS 36 has resulted in significant changes and more complexity in terms of techniques and in the nature of disclosures relating to goodwill and its impairment to the reporting first-time adopters. The traditional method by adopting âcapitalize and amortizeâ has been replaced by impairment testing regime based on subjective assumptions. Therefore, it is more likely to have inconsistent compliance by the first-time adopters in their transition period under the new reporting approach. Thus, this study has the purpose of examining the compliance levels under a variety of provisions of HKAS 36. By using the data of annual reports of Hong Kong listed firms, first-time adopters, the research found the material levels of non-compliance and substantial changes in the quality of note-form disclosures bearing on impairment testing process. Further study on post transition period is identified and discussed. Keywords: Goodwill, Impairment, Financial Reporting Standard, Hong Kon
Identification of bacterial intestinal pathogens by a PCR-Reverse dot blot procedure
Intestinal infections which are the important public health concern worldwide, are caused by the bacterial intestinal pathogens. The aim at our study is to develop a simultaneous, rapid, sensitive and specific diagnostic assay by using a combined PCR-Reverse dot blot method for the identification of pathogen strains, including Bacillus cereus, Clostridium botulinum, Clostridium perfringen, Staphylococcus aureus, Listeria monocytogenes, Escherichia coli O157:H7, Salmonella spp., Shigella spp., Vibrio cholerae, Vibrio parahaemolyticus, Yersinia enterocolitica and Brucella spp.
Based on the 16S and 23S DNA regions, the two sets of universal primers and twelve specific probes were obtained for amplification and specific detection of those twelve bacterial species. The initial experimental results using bacterial cultures and 50 clinical samples confirmed the in silico hypothesis that was previously established in universal primers and probes design as well as identified with some basic conditions for PCR and Reverse Dot Blot hybridization reactions. Thus, this procedure being further tested for the other kinds of samples such as fecal samples or foods
Vietnamâs National Energy Development Strategy to 2030 and outlook to 2045
Purpose: The article evaluates Vietnam's Energy Development Strategy to 2030 and vision to 2045, according to Vietnam Credit, 2019 and Base on Ref. 55-NQ/TW Resolution of the politburo On Orientations of the Viet Namâs National Energy Development Strategy to 2030 and outlook to 2045. Viet Nam âs Energy company need to reset up the strategy and review long term plan to adapt resolution No 55-NQ/TW. Approach/Methodology/Design: This study conducted a systematic review of various documents and secondary data from various sources. Findings: the paper shows that it is vital to balance the energy supply-demand in terms of oil and gas, coal, renewable energy, and other energy sources. The gap between the supply and demand is the framework to setup strategy. Practical Implications: The result of the paper is towards an overview formulate and implement the Vietnam power sector development strategy for the new period. Enable the rapid and sustainable development of power sources, with well-designed structure and allocation, to ensure safety, reliability, stability towards diversification, an increased active power factor, and proper power reserve; and to meet the requirements for the protection of the ecological environment.peer-reviewe
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