Testing the influence of factors on the timeliness of financial reporting – Empirical evidence of Vietnamese listed enterprises

Financial reporting of enterprises has important implications for information users. The timely provision of financial reporting by enterprises helps investors to make appropriate business decisions. The purpose of the paper is to test the influence of the factors on the timeliness of financial reporting of the Vietnamese listed enterprises. The timeliness of financial statements is determined by the total number of days of difference between the date of signing the audit report and the end of the financial year. The sample includes the top 100 best-listed enterprises of the Vietnamese stock market. The paper uses time series with panel data. The data are collected from annual and financial reports for the period from 2016 to 2020. The paper performs quantitative research to test the hypotheses. The results verify two factors, such as return on equity and audit type, have a negative effect on the timeliness of financial reporting. Audit type has the most influence on timeliness. Research also shows some listed enterprises have not yet complied with regulations on timely information disclosure. The paper proposes some appropriate policies for Vietnamese listed enterprises to ensure the timeliness of information

Current medical product development for diagnosis, surgical planning and treatment in the areas of Neurosurgery, Orthopeadic and Dental-Cranio-Maxillofacial surgery in Vietnam

With the population of 86 million and good GDP growth in recent decades, the medical market in Vietnam is growing fast. However, most of the medical technology products are imported, and the number of locally manufactured ones is limited and they do not have the high competition capability in term of quality, quantity and types. In this paper, the current product development in Vietnam for diagnosis, surgical planning and treatment in the areas of Rehabilitation, Neurosurgery, Orthopeadic and Dental-Cranio-Maxillofacial surgery is presented. A roadmap for medical technology development in Vietnam is propose

DEVELOPMENT OF HIGH-PERFORMANCE AND LARGE-SCALE VIETNAMESE AUTOMATIC SPEECH RECOGNITION SYSTEMS

Automatic Speech Recognition (ASR) systems convert human speech into the corresponding transcription automatically. They have a wide range of applications such as controlling robots, call center analytics, voice chatbot. Recent studies on ASR for English have achieved the performance that surpasses human ability. The systems were trained on a large amount of training data and performed well under many environments. With regards to Vietnamese, there have been many studies on improving the performance of existing ASR systems, however, many of them are conducted on a small-scaled data, which does not reflect realistic scenarios. Although the corpora used to train the system were carefully design to maintain phonetic balance properties, efforts in collecting them at a large-scale are still limited. Specifically, only a certain accent of Vietnam was evaluated in existing works. In this paper, we first describe our efforts in collecting a large data set that covers all 3 major accents of Vietnam located in the Northern, Center, and Southern regions. Then, we detail our ASR system development procedure utilizing the collected data set and evaluating different model architectures to find the best structure for Vietnamese. In the VLSP 2018 challenge, our system achieved the best performance with 6.5% WER and on our internal test set with more than 10 hours of speech collected real environments, the system also performs well with 11% WE

IMPROVEMENT OF CO2 PURIFYING SYSTEM BY PHOTOCATALYST FOR APPLICATION IN MICROALGAE CULTURE TECHNOLOGY

By reactive grinding method Vanadium-doped rutile TiO2 nanoparticle material was obtained with an average particle size of 20‐40nm, the Brunauer–Emmet–Teller (BET) specific surface area about 20 m2g−1 and it absorbed strongly in the UV region and increased at the visible wavelength of 430 – 570 nm. This study focused on the improvement of exhaust gas treatment from coal-fired flue gas of the traditional adsorption-catalysis system (Modular System for Treating Flue Gas - MSTFG) by using the V2O5/TiO2 Rutile as photocatalyst. The results showed that integrating both catalytic systems mentioned above increased the gas treatment efficiency: CO from 77 % to over 98 %, NOx from 50 % to 93 %, SO2 was absent as opposed to the input gas component. Also it showed that V2O5/TiO2 Rutile integrated with MSTFG has got high efficiency of CO treatment, also secured the high obtained CO2 concentration as a valuable carbon source for microagal mass culture as well as saving energy and simplifying devices

Preparation of SERS Substrates for the Detection of Organic Molecules at Low Concentration

In this paper, we present the results of the preparation of Surface Enhanced Raman Spectroscopy (SERS) substrates by depositing silver nanoparticles (Ag NPs) onto a porous silicon wafer that is produced by the chemical etching process. The influences of the preparation parameters such as resistivity of the silicon wafer, the anodizing current density, etching time to the size of pores were systematically investigated. The SERS substrates prepared were characterised by using appropriate techniques: the morphology and pores size by scanning electron microscope (SEM), the SERS activity by Raman scattering measure of organic molecules malachite green (MG) embedded into the substrate at room temperature. Our experimental results show that a home-made Raman microscope system could be efficiently used to detect the MG molecules at the concentration lower than 10-7 M with the prepared SERS substrates which have Ag NPs in the obtained pores of 10 – 40 nm

Design of a smart doorbell for a leader’s office with availability status notification and visitor recognition features

Smart doorbells have become a critical component of smart homes and modern offices. However, a smart doorbell, particularly designed for a leader’s office, has not been introduced. In this study, a smart doorbell is developed for a leader’s office. The system includes an application that allows availability status notification on the doorbell module and voice communication with the visitor from inside the office based on a private Wi-Fi network without an Internet connection to prevent the leader from potential privacy and security issues. It also features a live video capture of the visitor with face recognition by implementing a MobileNet model. In training and testing this model, 1,549 free face images of 125 people were augmented to generate training, validation, and testing datasets of 9,185, 2,500, and 5,000 face images, respectively. An additional authentication testing dataset of 1,068 AI-generated face images was also used to evaluate the system’s False Acceptance Rate (FAR). A high confidence level of 0.945 was selected for the developed MobileNet model to obtain zero FAR and high accuracy, recall, and F-score values of 0.960, 0.960, and 0.978, respectively. Therefore, the proposed doorbell could be used for an office leader, showing potential use for biometric authentication

XÂY DỰNG BỘ CHỈ TIÊU PHÁT TRIỂN BỀN VỮNG VỀ CÁC LĨNH VỰC KINH TẾ, XÃ HỘI VÀ MÔI TRƯỜNG CÁC TỈNH TÂY NGUYÊN

A  sustainable  development  indication  set  plays  a  very  important  role  for  assessing,  monitoring  the  sustainable development  status  in  a  region,  supporting  policy,  decision makers to  propose  confident  decisions  to control  economic, social, and environmental themes toward sustainable developmet. The content, procedure, methodology, and methods to establish the sustainable development indicator set in Tay Nguyen (SDI) were figured out; proposing a list of sustainable development indicators for Tay Nguyen consisting of 77 indicators at regional scale, 70 indicators at provincial scale, 49 indicators at district scale. The  SDI could comprehensively show overall development process toward sustainable by 13 themes (economic field - 3 themes; social field - 5 themes; and environmental field - 5 themes). The paper outlined the SDI’s definition and indicated SDI’s significance through linkages between the sustainable development indicators and sustainable development themes.ReferencesLê Thạc Cán, Trần Thùy Chi, Nguyễn Thế Chinh, Nguyễn Viết Thịnh, Ngô Đăng Trí, Nguyễn Thanh Tuấn, Trần Văn Ý và James Hennessy, 2013. Kết quả bước đầu của Đề tài “Nghiên cứu xây dựng Bộ chỉ tiêu phát triển bền vững các lĩnh vực kinh tế xã hội và môi trường các tỉnh Tây Nguyên”, Tạp chí Khoa học Công nghệ Việt Nam, ISSN 1859-4794. No14, 2013, p 61-64. Dhakal S. 2002. Report on Indicator related research for Kitakyushu Initiative. Ministry of Environment, Japan. Harold A. Linstone, Murray Turoff, 2002. The Delphi Method: Techniques and Applications. Hui-Chun Chu, Gwo-Jen Hwang, 2008. A Delphi-based approach to developing expert systems with the cooperation of multiple experts, Expert Systems with Applications, 34(4), 2826- 840. (SCI). Jean Hugé, Hai Le Trinh, Pham Hoang Hai, Jan Kuilman and Luc Hens, 2009. Sustainability indicators for clean development mechanism projects in Vietnam, Springer Netherlands. Environment, Development and Sustainability, August 2010, Volume 12, Issue 4, pp 561-571. Trần Văn Ý, Lê Thạc Cán, Trần Thùy Chi, Nguyễn Thế Chinh, Ngô Đăng Trí, Nguyễn Viết Thịnh, Nguyễn Thanh Tuấn, 2013. Bộ chỉ tiêu phát triển bền vững về các lĩnh vực kinh tế, xã hội và môi trường các tỉnh Tây Nguyên. Kỷ yếu hội thảo quốc tế lần thứ tư, Việt Nam học, Nhà xuất bản Khoa học xã hội, Hà Nội, ngày 26-28/11/2012, tập IV, 386-400. Bộ Kế hoạch và Đầu tư, 2010. Hệ thống chỉ tiêu thống kê quốc gia (Ban hành theo Quyết định số 43/2010/QĐ/TTg ngày 02 tháng 6 năm 2010 của Thủ tướng Chính phủ). UNDP và MPI, 2005. Identification of a sustainable development indicators set and mechanism for building a sustainable development database in Vietnam (Project VIE/01/021 “Implementation of Vietnam Agenda 21”) United Nations, 2007. Indicators of Sustainable Development: Guidelines and Methodologies. Thủ tướng Chính phủ, 2012. Các chỉ tiêu giám sát và đánh giá phát triển bền vững Việt Nam giai đọan 2011-2020 (Ban hành kèm theo Quyết định số 432/QĐ-TTg ngày 12 tháng 4 năm 2012 của Thủ tướng Chính phủ). Thủ tướng Chính phủ, 2013. Bộ chỉ tiêu giám sát, đánh giá phát triển bền vững địa phương giai đoạn 2013-2020 (Ban hành kèm theo Quyết định số 2157/QĐ-TTg ngày 11 tháng 11 năm 2013 của Thủ tướng Chính phủ). A  sustainable  development  indication  set  plays  a  very  important  role  for  assessing,  monitoring  the  sustainable development  status  in  a  region,  supporting  policy,  decision makers to  propose  confident  decisions  to control  economic, social, and environmental themes toward sustainable developmet. The content, procedure, methodology, and methods to establish the sustainable development indicator set in Tay Nguyen (SDI) were figured out; proposing a list of sustainable development indicators for Tay Nguyen consisting of 77 indicators at regional scale, 70 indicators at provincial scale, 49 indicators at district scale. The  SDI could comprehensively show overall development process toward sustainable by 13 themes (economic field - 3 themes; social field - 5 themes; and environmental field - 5 themes). The paper outlined the SDI’s definition and indicated SDI’s significance through linkages between the sustainable development indicators and sustainable development themes

Comprehensive glycosylation profiling of IgG and IgG-fusion proteins by top-down MS with multiple fragmentation techniques

We employed top- and middle-down analyses with multiple fragmentation techniques including electron transfer dissociation (ETD), electron capture dissociation (ECD), and matrix-assisted laser desorption ionization in-source decay (MALDI-ISD) for characterization of a reference monoclonal antibody (mAb) IgG1 and a fusion IgG protein. Fourier transform ion cyclotron resonance (FT-ICR) or high performance liquid chromatography electrospray ionization (HPLC-ESI) on an Orbitrap was employed. These experiments provided a comprehensive view on the protein species; especially for different glycosylation level in these two proteins, which showed good agreement with oligosaccharide profiling. Top- and middle-down MS provided additional information regarding glycosylation sites and different combinational protein species that were not available from oligosaccharide mapping or conventional bottom-up analysis. Finally, incorporating a limited enzymatic digestion by immunoglobulin G-degrading enzyme of Streptococcus pyogene (IdeS) with MALDI-ISD analysis enabled extended sequence coverage of the internal region of protein without pre-fractionation. Biological significance: Oligosaccharide profiling together with top- and middle-down methods enabled: 1) detection of heterogeneous glycosylated protein species and sites in intact IgG1 and fusion proteins with high mass accuracy, 2) estimation of relative abundance levels of protein species in the sample, 3) confirmation of the protein termini structural information, and 4) improved sequence coverage by MALDI-ISD analysis for the internal regions of the proteins without sample pre-fractionation

An Outbreak of Severe Infections with Community-Acquired MRSA Carrying the Panton-Valentine Leukocidin Following Vaccination

Background: Infections with community-acquired methicillin-resistant Staphylococcus aureus (CA-MRSA) are emerging worldwide. We investigated an outbreak of severe CA-MRSA infections in children following out-patient vaccination. Methods and Findings: We carried out a field investigation after adverse events following immunization (AEFI) were reported. We reviewed the clinical data from all cases. S. aureus recovered from skin infections and from nasal and throat swabs were analyzed by pulse-field gel electrophoresis, multi locus sequence typing, PCR and microarray. In May 2006, nine children presented with AEFI, ranging from fatal toxic shock syndrome, necrotizing soft tissue infection, purulent abscesses, to fever with rash. All had received a vaccination injection in different health centres in one District of Ho Chi Minh City. Eight children had been vaccinated by the same health care worker (HCW). Deficiencies in vaccine quality, storage practices, or preparation and delivery were not found. Infection control practices were insufficient. CA-MRSA was cultured in four children and from nasal and throat swabs from the HCW. Strains from children and HCW were indistinguishable. All carried the Panton-Valentine leukocidine (PVL), the staphylococcal enterotoxin B gene, the gene complex for staphylococcal-cassette-chromosome mec type V, and were sequence type 59. Strain HCM3A is epidemiologically unrelated to a strain of ST59 prevalent in the USA, althoughthey belong to the same lineage. Conclusions. We describe an outbreak of infections with CA-MRSA in children, transmitted by an asymptomatic colonized HCW during immunization injection. Consistent adherence to injection practice guidelines is needed to prevent CA-MRSA transmission in both in- and outpatient settings