Accounting Information Security Control and Satisfaction of Accountants Regarding Accounting Information Systems

This study analyzes the factors affecting accountants’ satisfaction with the accounting information system in Vietnamese enterprises. The research results of this study show that the factors affecting user satisfaction with the accounting information system are directly influenced by four factors: the quality of the accounting workforce, perception of usefulness, system quality, and information quality. The quality of the accounting workforce is the factor that has the greatest direct impact on the accountant’s satisfaction. The second is the perceived usefulness factor. The third is the system quality factor, and the last is the information quality factor. In particular, the results of this study indicate that humans are an important factor. Knowledge of accounting information security control is directly proportional to accountants’ satisfaction with the accounting information system. The results can be used to recommend enterprises improve accountants’ satisfaction, helping to increase work efficiency. Objectives: The main objectives of this study include: (1) Identifying the factors influencing the satisfaction of accountants with the accounting information system in enterprises in Vietnam. (2) Determining the relationship between accounting information security and the satisfaction of accountants with the accounting information system. (3) Providing recommendations to enhance the satisfaction of accountants with the accounting information system in enterprises in Vietnam. Methods: This study uses qualitative and quantitative research. During the qualitative process, this study analyzed related works. Group discussions are used to provide initial assessments of measurement scales, concepts, and research hypotheses and to adjust, supplement, and explore influencing factors. The questionnaire and the research model are reviewed by the experts. Quantitative research involved data collection through survey investigations based on a designed questionnaire via Google Forms. The formal research survey was conducted using a stratified sampling method, encompassing businesses from various sectors. The quantitative research employed the Cronbach Alpha reliability test for the measurement scales, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and the use of structural equation modeling (SEM) to assess the structural relationships. Descriptive statistics and tests of significance were also utilized. Findings: The results of the study on the factors affecting user satisfaction with an accounting information system are directly influenced by four factors: system quality, information quality, quality of accountants, and perceived usefulness. The quality of the accounting workforce has the greatest direct impact on the accountant’s satisfaction, followed by perceived usefulness, system quality, and information quality factors. Novelty:This study discovered a relationship between knowledge of accounting information security and the level of satisfaction among accountants regarding information technology systems in enterprises in Vietnam. This finding can assist enterprises in implementing strategies to provide more training on accounting information security for their employees. Doi: 10.28991/ESJ-2023-07-05-06 Full Text: PD

Effects of calpastain (CAST) polymorphisms on carcass and meat quality traits in Mongcai pigs

Calpastain (CAST) activity plays a major role in muscle growth and proteolytic changes post-mortem and the CAST gene has been considered as a candidate gene for carcass and pork quality characteristics. The aim of this study was to analyze the association of two polymorphisms namely CAST_HinfI (allele A and B) and CAST_MspI (allele C and D) with carcass and meat quality traits in Mongcai, a Vietnamese indigenous pig breed. Polymerase chain reaction-restriction fragment length polymorphism (PCR-RFLP) was used to genotype the animals at these loci. Results indicate that the CAST_HinfI single nucleotide polymorphism (SNP) had a low frequency of allele A as compared to allele B, while the C and D allele distribution was almost the same for the CAST_MspI SNP. In the association analysis, significant effects on dressing percentage of carcass were detected. The CAST_HinfI locus was associated with the pH24, while the CAST_MspI position was in association with pH45 min, drip loss48 and redness color. Additional analysis showed a variation in muscle fiber type composition with higher proportion of IIx fiber in pigs with AB genotype (P < 0.05). Three constructed haplotypes namely AB/CD, AB/DD and BB/CC also had significant effects on carcass, type IIa and IIb fiber percentages.Keywords: Association, carcass, pork quality, Vietnamese local pi

Prospective evaluation of GeneXpert for the diagnosis of HIV- negative pediatric TB cases

Background The GeneXpertMTB/RIF (Xpert) assay is now recommended by WHO for diagnosis of tuberculosis (TB) in children but evaluation data is limited. Methods One hundred and fifty consecutive HIV negative children (<15 years of age) presenting with suspected TB were enrolled at a TB referral hospital in Ho Chi Minh City, Vietnam. 302 samples including sputum (n = 79), gastric fluid (n = 215), CSF (n = 3), pleural fluid (n = 4) and cervical lymphadenopathic pus (n = 1) were tested by smear, automated liquid culture (Bactec MGIT) and Xpert. Patients were classified retrospectively using the standardised case definition into confirmed, probable, possible, TB unlikely or not TB categories. Test accuracy was evaluated against 2 gold standards: [1] clinical (confirmed, probable and possible TB) and [2] ‘confirmed TB’ alone. Results The median age of participants was 18 months [IQR 5–170]. When test results were aggregated by patient, the sensitivity of smear, Xpert and MGIT against clinical diagnosis as the gold standard were 9.2% (n = 12/131) [95%CI 4.2; 14.1], 20.6% (n = 27/131) [95%CI 13.7; 27.5] and 29.0% (n = 38/131) [21.2;36.8], respectively. Specificity 100% (n = 19/19), 94.7% (n = 18/19), 94.7% (n = 18/19), respectively. Xpert was more sensitive than smear (P = <0.001) and less sensitive than MGIT (P = 0.002). Conclusions The systematic use of Xpert will increase early TB case confirmation in children and represents a major advance but sensitivity of all tests remains unacceptably low. Improved rapid diagnostic tests and algorithm approaches for pediatric TB are still an urgent research priority

ASSESSMENT OF THE POTENTIAL FOR DEVELOPMENT OF AGRITOURISM IN BINH DINH PROVINCE, VIETNAM

This study evaluates the potential for agritourism development in Binh Dinh Province, Central Vietnam. The analytical hierarchical process is used to determine the weights of four factors with 25 measurement criteria to assess agritourism potential. The research results show that Binh Dinh Province has great agritourism potential based on four evaluation factors, including (1) local agricultural tourism resources, (2) the trend for agritourism development and the agritourism market, (3) the local community’s willingness, and (4) the supporting activities of the local government. In particular, the local agricultural tourism resources factor received the highest score, followed by the local community’s willingness and the supporting activities of the local government. The trend for agritourism development and the agritourism market was rated the lowest. Therefore, Binh Dinh has viable opportunities to encourage the growth of agritourism to improve farmers’ livelihoodsDu lịch nông nghiệp đem lại nhiều cơ hội cho phát triển kinh tế cũng như đa dạng hóa các loại hình du lịch và cải thiện đời sống sinh kế của người dân. Nghiên cứu sử dụng phương pháp phân tích thứ bậc (AHP) để tính các trọng số của các tiêu chí đánh giá tiềm năng phát triển du lịch nông nghiệp tại các huyện, thị xã phía bắc tỉnh Bình Định. Tiếp theo, kết quả mô hình hóa sơ đồ mạng cho thấy cả 4 địa phương An Lão, Hoài Ân, Phù Mỹ, thị xã Hoài Nhơn đều được đánh giá ở mức điểm cao về tiềm năng phát triển du lịch nông nghiệp trên các khía cạnh tài nguyên du lịch, xu hướng phát triển du lịch, sự ủng hộ của người dân địa phương và sự quan tâm của chính quyền địa phương. Tuy nhiên, yếu tố xu hướng phát triển thị trường du lịch nông nghiệp được đánh giá ở mức điểm thấp hơn. Điều này cũng xuất phát từ việc phát triển du lịch nông nghiệp tại các huyện, thị xã phía Bắc tỉnh Bình Định cũng mới bắt đầu nhận được sự quan tâm trong vài năm gần đây, số lượt khách tham quan các huyện, thị xã phía Bắc tỉnh Bình Định còn ít so với tiềm năng du lịch của địa bàn

Retrospective analysis assessing the spatial and temporal distribution of paediatric acute respiratory tract infections in Ho Chi Minh City, Vietnam.

BACKGROUND: Acute respiratory tract infections (ARIs) are the leading cause of morbidity and mortality in young children in low/middle-income countries. Using routine hospital data, we aimed to examine the spatial distribution, temporal trends and climatic risk factors of paediatric ARIs in Vietnam. METHODS: Data from hospitalised paediatric (<16 years) patients with ARIs residing in Ho Chi Minh City (HCMC) between 2005 and 2010 were retrieved from the two main Children's Hospitals and the Hospital for Tropical Diseases in HCMC. Spatial mapping and time series analysis were performed after disaggregating data into upper respiratory tract infections (URIs) and lower respiratory tract infections (LRIs). RESULTS: Over the study period, there were 155 999 paediatric patients admitted with ARIs (33% of all hospital admissions). There were 68 120 URIs (14%) and 87 879 LRIs (19%). The most common diagnoses were acute pharyngitis (28% of all ARI), pneumonia (21%), bronchitis (18%) and bronchiolitis (16%). A significant increasing trend over time was found for both URIs (mean weekly incidence per 1000 population, I=3.12), incidence rate ratio for 1-week increase in time (RR 1.0, 95% CI 1.02 to 1.17) for URI and (I=4.02, RR 1.08 (95% CI 1.006 to 1.16)) for LRI. The weekly URI incidence peaked in May-June and was significantly associated with lags in weekly URI incidence and the average humidity, rainfall and water level. The weekly LRI incidence exhibited significant seasonality (P<0.0001), with an annual peak in September-October and was significantly associated with lags in weekly LRI incidence and lags in weekly average temperature, rainfall and water level. CONCLUSIONS: ARIs are a leading cause of childhood hospitalisation in HCMC, Vietnam. The incidence of ARIs was higher in the wet season and in specific HCMC districts. These results may guide health authorities in where and when to effectively allocate resources for the prevention and control of ARIs