FINE NEEDLE ASPIRATION CYTOLOGY AS A DIAGNOSTIC TOOL; AN ASSESSMENT

The study is about breast lesions which is a common cause of mortality and morbidity among females. To avoid negative consequences, there is need for urgent diagnosis and treatment. Fine Needle Aspiration Cytology (FNAC) is a useful diagnostic tool and possess higher level of accuracy. In this study, the objective was to determine the accuracy of FNAC in diagnosis of palpable breast lumps. Additionally, the objective was to find the correlation between cytological findings and histopathological examination of surgical specimens. The methodology of the study was based on retrospective study method. FNAC of breast lump was conducted on 271 patients out of which 104 formed the base group. The results showed that there were 104 patients of base study who had average age of 32 years. There were 54 patients with lump in left breasts, and 46 patients with lump in right breasts and 4 patient had bilateral lump. There were 77 patients with benign, 34 patients with malignant, and 3 had atypica;/suspicious lesions on cytological examination. Based on histopathological examination, 77 cases were related to benign, 26 were related to malignant, and 1 with atypical/suspicious. Cyto-histological concurrence was 93.05% and 79.2% for Fibroadenoma and Infiltrating ductal carcinoma respectively. Overall sensitivity of FNAC procedure was 94.17%, specificity 100% and accuracy 93.26%.  On the basis of result, it is concluded that FNAC is a simple, reliable method for diagnosis of both benign and malignant lesions and can be used in the evaluation of breast lesions.

Research on Criteria for Operational Audit of Expenditure from State Budget in Vietnam

In Vietnam, operational audits have been upgraded as an independent form of audit in the operation of the supreme audit agency. However, because it was introduced later than other types of audit, it is still confusing and general in setting criteria of audit. There are no specific guidelines for auditing expenditure from state budget. Therefore, the formation and application of audit criteria in the audit practice of expenditure from state budget has not been effective, spontaneous and influenced by the actual capacity of assigned auditors. Meanwhile, in order to perform the proper audit function, the most important thing is to build up the evaluation criteria. Based on data collected both secondary and primary from interviewing auditors, experts in the field of state budget, we conducted the synthesis, analysis, evaluation, comparison and clarification of research issues. The results show that the formation of audit criteria is not really reasonable; criteria for economic efficiency and effectiveness are sometimes unclear. Therefore, this study is to identify and develop criteria for evaluating the operational audit of expenditure from state budget in Vietnam. Keywords: Criteria, economy, efficiency, effectiveness, operational audit. DOI: 10.7176/RJFA/10-10-18 Publication date:May 31st 201

Determining the Price of Software Products in Software Manufacturing Firms in Vietnam

From the early 2000s to the present, Vietnam has made efforts to facilitate the development of information technology industry and to promote the growth of it market in general and software in particular. Many policies and measures to encourage the development of software firms have been issued by the government. However, despite enjoying favorable conditions from the State's support policy, software firms still face many difficulties in product consumption. In addition to illegally copying software and copyrighted software that have been severely damaged, causing great harm to manufacturers, there are also situations where products are not sold with the right value. Currently, in Vietnam there is not yet a method of calculation, as well as a complete unified accounting for the determination of software product price, each firm follows its experience. Based on data collected, both primary and secondary, we synthesize, evaluate, compare and analyze the research topic. The results show that the determination of software product price at software manufacturing firms is not very reasonable; the recognition and allocation of core software value has not been proper. So based on the findings, some recommendations are given for improving the determination of product prices at software manufacturing firms in the context of developing countries like Vietnam. Keywords: Software, core software, intangible fixed asset, license. DOI: 10.7176/EJBM/11-14-12 Publication date:May 31st 201

BIODIVERSITY ASSESSMENT OF MICROORGANISMS ASSOCIATED WITH TWO MARINE SPONGES (Haliclona oculata AND Amphius huxleyi) COLLECTED AT THE LANG CO BAY OF VIETNAM

Sponges (Phylum Porifera) are ancient sedentary and filter-feeding animals which harbour very diverse and abundant associated microbial community in their tissues with density up to 40–50% of sponge tissue volume. In this study, the diversity of associated microorganisms with two marine sponges Haliclona oculata and Amphius huxleyi collected at the Lang Co bay of Vietnam was assessed by analysis of hypervariable V3 and V4 regions of the 16S rRNA gene using Illumina MiSeq system. The taxonomic diversity of sponge-associated microorganisms was classified to different taxonomic levels (kingdom, phylum, class, order, family, and genus). Based on Bayesian classification method and reference sequences derived from Greengenes database, the associated microorganisms in studied sponges were assigned to 17 phyla (H. oculata) and 13 phyla (A. huxleyi). Many microbial taxa were detected in two sponge species, however, they were distinctive by the abundance. Proteobacteria was the most dominant phylum in both sponge species, and all of 4 classes Epsilonproteobacteria, Gammaproteobacteria, Alphaproteobacteria, and Deltaproteobacteria were found in H. oculata and A. huxleyi

Strategic Risk Determinants Influencing Growth of SMEs: The Case of Vietnam

Risk is inherent in all business functions and in every kind of activities. This is especially true for small and medium sized enterprises (SMEs) that are most exposed to the harmful effects of the risks, due to limited resources and structural features. Therefore, this study is conducted for identifying the relationship and impact strategic risk determinants including Political risks, Technological risks, Social risks on the growth of 30 small and medium forest enterprises (SMFEs) in Dien Bien as the case study. Political risks, Technological risks, Social risks are independent variables and the growth of SMFEs is a dependent variable. Data were collected through the questionnaire survey and using mean, correlation and regression analysis for this paper. The results show that there is a statistically significant negative correlation between strategic risk determinants on SMFEs growth. Keywords: Political risks, Technological risks, Social risks, Growth, SME

Acetate wheat starch improving blood glucose response and bilan lipid on obesity dyslipidemia mice

Resistant starch is particularly concerned with beneficial effects in regulating blood glucose concentration and lipid metabolism, reducing the risk of diabetes and cardiovascular diseases. This study aimed to validate the effects of wheat starch acetate containing 32.1% resistant starch on postprandial blood glucose response and lipid profile on obesity, dyslipidemia Swiss mice induced by a high-fat diet. The result showed that there was a restriction on postprandial hyperglycemia and remained stable for 2 hours after meal efficiently comparing with the control group fed natural wheat starch. Simultaneously, when maintaining the dose of 5g/kg once or twice a day for 8 weeks, wheat starch acetate to be able to reduce body weight and blood glucose, triglyceride, cholesterol levels compared to the control group (p<0.05)

Financial Performance and Corporate Governance in Microfinance: Evidence from Vietnam

Good corporate governance is considered a building block of success for microfinance institutions (MFIs) as it is presumed to help them in achieving their social and financial goals. This study analyzes the corporate governance and financial performance relationship for MFIs in Vietnam. We construct a corporate governance index based on seven measures pertaining to board size and composition, CEO characteristics, and ownership type. We then estimate the two-way relationship between this index and each of five different financial performance indicators. To address the likely simultaneity between corporate governance and financial performance, we adopt a two-stage least squares estimation approach with instrumental variables. The results confirm the endogenous nature of corporate governance and financial performance. We conclude that profitability and sustainability of MFIs improve with good governance practices and conversely that more profitable and sustainable MFIs have better governance systems. Keywords: Corporate governance, financial performance, microfinance. DOI: 10.7176/EJBM/12-3-12 Publication date: January 31st 2020

APPLICATION OF AN AUTOMATED IDENTIFICATION AND QUANTIFICATION SYSTEM WITH A GC/MS DATABASE (AIQS-DB) FOR SIMULTANEOUS ANALYSIS OF PHTHALATE ESTERS AND STEROLS IN AIR PARTICLES

The aim of this study is to apply an automated identification and quantification system with a GC-MS database (AIQS-DB) for simultaneous analysis of phthalate esters (PAEs) and sterols in air particles. Air particles samples were collected on the roof of building located by the side of a busy street with heavy traffic load (Pham Van Dong street) (AP1) and in a highly populated residential area (Phu Do town) (AP2). At each sampling location, day and night samples were collected separately (around 10 h for each sample) continuously 6 d using a Kimoto high-volume air sampler. Air particle samples were then extracted by dichloromethane and determined and quantified by GC/MS instrument with the AIQS-DB. Analytical results of 12 PAEs and 13 sterols in air particles samples showed that five out of 12 PAEs and seven out of 13 sterols were detected. Di(2-ethylhexyl)phthalate (DEHP), di-n-butyl phthalate (DBP) and di-iso-butyl phthalate (DiBP) concentrations were highest, contributed 94% of the total detected phthalates concentration. Cholesterol and beta-sitosterol were detected in all the samples and accounted more than 70% of the total detected sterols concentration at Phu Do town. This is the first study on the application of AIQS-GC for simultaneous determination of PAE and sterols in the air particle, especially results obtained from this study provides new important information about the level and occurrence of sterol in air in Vietnam

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

Research on Management Accounting of Fixed Assets at Vinacomin, Vietnam

The research was conducted to find out about the current situation of management accounting for fixed assets at enterprises of Vietnam National Coal and Mineral Industries Holding Corporation (Vinacomin), Vietnam. Data was collected through interviews with directors, chief accountants, fixed-asset accountants, heads of other departments in the surveyed enterprises, auditors, experts in accounting and auditing field. Analytical procedures are employed in this research. The results indicate that the management and use of fixed assets in enterprises of Vinacomin are still inefficient; applying the improper depreciation methods for each type of fixed assets; most enterprises have not yet developed and analyzed the system of indicators to assess investment situation, technical status and efficiency of using fixed assets. Keywords: Management accounting, fixed assets, efficient use, Vinacomin. DOI: 10.7176/JRDM/61-04 Publication date: November 30th 201