Impairment of Assets Under Perspectives of International and Vietnamese Accounting

This study investigates the impairment of assets on financial reportings of three separate entities - Vietnam Prosperity Joint-Stock Commercial Bank (VPBank), The Bank of East Asia (BEA) and The Nestlé Group - in the financial year of 2017. By bringing out the differences between international accounting system of asset impairment (IAS 36) and Vietnamese accounting system (VAS), this research has determined the gap between two sets of financial statements under IFRS and VAS in conveying the business performance and financial position. The empirical results show Vietnam’s necessary for a convergence in asset impairment with international accounting system. Therefore, we provide some recommendations for Vietnam in applying asset impairment regarding to IAS 36 partly or completely. Keywords: Asset impairment, International accounting, Vietnamese accounting. DOI: 10.7176/RJFA/10-12-07 Publication date:June 30th 2019

User’s satisfaction with information system quality: An empirical study on the hospital information systems in Ho Chi Minh City, Vietnam

User satisfaction with information system quality has long been a substantial topic in the literature of information system (IS). Based on the key constructs of IS success model (including system quality and information quality) and technology acceptance model (including perceived ease of use and perceived usefulness), this paper builds and validates a theoretical framework to explain user satisfaction with information system quality. A survey study with AMOS-SEM analysis of 363 users of management information systems in 9 hospitals in HCMC, Vietnam showed that 12 of 14 hypotheses were empirically supported. The findings affirmed the direct influence of system quality, information quality and top management support on perceived ease of use, perceived usefulness and trust, and then on user satisfaction. The results also reinforced the impact of perceived ease of use on perceived usefulness, and the joint influence of perceived usefulness and trust on user satisfaction. The paper is among the first studies, in the healthcare sector, to empirically identify both information system quality and top management support in predicting user acceptance of and satisfaction with information system implementation in organizational settings. The theoretical and managerial implications of the paper were derived

ENGLISH-MAJORED STUDENTS’ LISTENING DIFFICULTIES AND USE OF STRATEGIES AT MIEN DONG UNIVERSITY OF TECHNOLOGY, VIETNAM

Through the years, difficulties in English listening and listening strategies have been conducted by many researchers. Most of studies have pointed out the common difficulties and strategies which students often have. Focusing on the same subject with a new perspective, this research aimed at understanding English majors’ difficulties in listening and use of listening strategies. A total of ninety eight freshmen English-majored students at Mien Dong University took part in answering the questionnaire and five students answered the semi-structure interview questions. The data gained from the questionnaire were analyzed by SPSS version 20.0 in terms of descriptive statistic. The findings revealed that English-majored students had many difficulties in listening such as the difficulties related to the listener, the content of the dialogue, the speaker, the physical setting and the linguistic factors. In terms of listening strategies, the finding showed that the cognitive listening strategies were used more frequently than metacognitive and socio-affective strategies. Based on the findings, some implications were made to contribute to the administrations, teachers and students at Mien Dong University of Technology.  Article visualizations

Effect of plant growth regulators on growth and lipid accumulation of microalgal Haematococcus pluvialis Flotow in two-stage culture

Haematococcus pluvialis cells were cultured in aerated liquid Bold’s Basal medium in two-stage (initial stage during in 7 weeks for increased biomass growth and second stage during in 3 weeks for increased lipid accumulation) with different volumes 250 mL, 10 L, and 1,000 L. With a volume of 250 mL, the medium was supplied with benzyl adenine (BA), indole-3-acetic acid (IAA) or gibberellic acid (GA3) at concentration from 0.1 - 0.2 mg/L in initial stage and IAA or GA3 at concentration from 0.1 - 0.2 mg/L in second stage. After 10 weeks of culture, results showed that supplement of 0.1 mg/L BA in initial stage and 0.125 mg/L IAA in second stage increased cell density, and microalgal cells had green color with a spherical shape. On the contrary, supplement of 0.15 mg/L IAA in initial stage and 0.175 mg/L GA3 in second stage increased lipid accumulation, and microalgal cells had red color with a spherical shape. With a volume of 10 L, the medium was supplied with 0.1 mg/L BA in initial stage, and treated with separation or combination from 2 - 3 of these factors (nitrogen starvation, 0.5% NaCl, 4.98 mg/L FeSO4) were applied in second stage. The result showed that the cultures was treated with nitrogen starvation increased dry biomass and biofuel, but treated with 4.98 mg/L FeSO4 only increased biofuel. With a volume of 1,000 L, microalgal cells were cultured in BB liquid medium in initial stage, and treated with 4.98 mg/L FeSO4 increased fresh 78.67 mg/mL and dry biomass 2.05 mg/L and total lipid content 28.24 %/ DW

Characterization of Structural Transition and Heterogeneity under Compression for Liquid Al2O3 Using Molecular Dynamics Simulation

We have performed a simulation of the structural transition and Structural Heterogeneity (SH) in liquid Al2O3 at 3500 K, in the range of 0–100 GPa. The results confirmed that the network structure of liquid alumina is built mainly from AlOx (x = 3, 4, 5, 6, 7) units, which are related to each other through the common oxygen atoms. The existence of separate AlO3-, AlO4-, AlO5-, AlO6- and AlO7- phases, where SH of the network structure can be sufficiently determined, besides, the existence of separate phases is clarified for SH in the liquid of Al2O3. In particular, at a pressure below 10 and beyond 20 GPa, AlOx units are uniformly distributed in the space and non-uniformly distributed in the range 10-20 GPa. Our study is expected to contribute to a simple way to determine the structural heterogeneity and diffusion coefficients of oxide systems. Doi: 10.28991/HIJ-2022-03-02-08 Full Text: PD

ADSORPTION OF MERCURIC ION FROM AQUEOUS SOLUTIONS USING MODIFIED FLY ASH

In this study, fly ash was treated with NaOH solution (FAN) before modifying with (3-mercaptopropyl) triethoxysilane - MPTMS (FAMPS). By using FTIR, FESEM, XRD, EDX, and BET techniques, the change in structure, composition and morphology of FAN and FAMPS was evaluated. The FTIR spectra of FAN and FAMPS showed that there is no chemical reaction between the MPTMS and FAN. After modification, the FAMPS has a rough surface with composition difference from the FAN. Mercuric ion adsorption behavior as well as adsorptionisotherm models (Langmuir and Freundlich) of the FAN and FAMPS were also investigated and discussed. Thanks to FAN modification, the mercuric ion removal percent of the FAMPS was higher than that of the FAN. Owing to the adsorption data, Freundlich isotherm modelwas fitted for the mercuric ion adsorption process

ADAPTABILITY OF VIETNAMESE SMEs TOWARD OUTSOURCING TREND

This article is to determine the adaptability of Vietnamese SMEs (small and toward international outsourcing trend. Organizations in developed countries usually find some less developed countries within which they may outsourceoperations. Outsourcing has become an effective good way for companies to increase profits by reducing production costs. This is attractive to less developed and developing countries as it encourages economic growth. However, to become an attractive destination of outsourcers, these developing countries need to possess high level human resources, attractive policies and business climate in conjunction with excellent infrastructure but low operation costs. Vietnamese SMEs only focus on labor-based outsourcing services which can bring about much lower benefits than aknowledge based services. A survey was done to get the viewpoints of Vietnamese SMEs’ managers about outsourcing requirements. After that we use the zero-sum method to determine which factors Vietnamese SMEs’ managers think the outsourcers should consider the most important when seeking outsource destination. Beside, we also base on background knowledge to understand Vietnamese SMEs’ entrepreneurship basing on this aspect. The result shows that Vietnamese SMEs think costs, especially labor costs, operation costs and administration costs are most important elements encourage outsourcers choose an outsourcing place

Comparative study of the analgesic effects of Bungarus fasciatus snake venom from Vinh Phuc and Tien Giang Provinces of Vietnam

Purpose: To determine the analgesic activity of Bungarus fasciatus venoms and their fractions from two Vietnamese Provinces. Methods: Male Swiss Albino mice were randomly divided into three groups containing 8 to 10 mice each. Control group was injected subcutaneously with normal saline, standard group received aspirin solution (50 mg/kg) perorally, and study group received a solution of crude venom or isolated fractions in physiological saline. To determine analgesic activity, acetic acid writhing and tail immersion tests were used. The venoms were separated by liquid chromatography and the analgesic activity of the fractions was analyzed. Results: Both venoms showed analgesic effect in the acetic acid writhing test, but only the venom from Tien Giang showed analgesic effect in the tail immersion test. The bioactive fractions of Vinh Phuc and Tien Giang venoms were significantly different, with most of Vinh Phuc venom fractions being more active (p < 0.05). Thus, 35 min after the injection, the number of writhings decreased from 15 - 16 in the control to 0.85 ± 0.34 for the BF-4VS (Vinh Phuc) fraction compared to 2.67 ± 1.20 (p < 0.05) for the BF-4DT (Thien Giang) fraction. Two proteins with analgesic activity were isolated from Vinh Phuc venom, and one with greater activity matched the known B. fasciatus phospholipase A2. Conclusion: The analgesic activity of two samples of B. fasciatus venom from two different provinces in Vietnam reveal that their pharmacological profiles differ. The isolates can be explored as leads in the development of new analgesic agents

Effect of Polypyrrole on the Electrical, Dielectric and Mechanical Properties of Waterborne Epoxy Coatings

In this context, conducting composite based on waterborne epoxy system and polypyrrole (PPy) was investigated. The polypyrrole was synthesized by chemical oxidation polymerization. Its morphology and chemical structure were confirmed by using field emission scanning electron microscopy (FESEM) and Fourier transform infrared spectroscopy (FTIR). Then, PPy was well-dispersed in the epoxy coating and had a good compatibility with the matrix. The effects of PPy on dielectric, electrical and mechanical properties of epoxy/PPy composites was examined. The dielectric constant and electrical conductivity of the coatings increased with addition of PPy fillers. Over to 15 wt. % of PPy loading, the volume resistivity of samples slightly decreased from 6.7 × 1010 to 1.5 × 1010 Ω cm. In contrast, the presence of PPy diminished both impact and abrasion resistance of the epoxy/PPy composites, down to 160 kg cm and 10.2 L/mil, respectively, but they stayed acceptable for the coatings. The results reveal that the epoxy containing polypyrrole is suitable for various electrical and dielectric applications

A comprehensive evaluation of polygenic score and genotype imputation performances of human SNP arrays in diverse populations

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