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

Determinants Influencing Knowledge Sharing Behavior A Case Study Among Banking Members in Vietnam

Due to the increasing competition of financial sector, banks are striving for their tangible and intangible benefits. Banks can get the sustainable competitive advantage in the market by enhancing their performance through knowledge sharing behavior. The study aims to evaluate different factors level influencing knowledge sharing behavior among banking members in Vietnam. The model and hypotheses are developed based on quantitative research. Data was collected through self-administered close-ended questionnaire from a sample of 432 banking members. For analysis purpose, SPSS 22 were used to confirm the validity concerns and determine the proposed relationship among selected variables. The output reveals that useage of social media are the strongest influencers of students’ satisfaction, followed by knowledge self-efficacy, management support, knowledge management, social trust and Personal use of IT infrastructure, while Reward System, Bank are found to have no impact on knowledge sharing behavior. This study provides a ‘snapshot’ to the management about the provision of current situation and proposes suggestions to improve the sharing culture within minimum resources to get the sustainable competitive advantage in the market. Keywords: Evaluation, knowledge sharing behavior, knowledge management, banking sector, banking members. DOI: 10.7176/JESD/14-8-02 Publication date: April 30th 202

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

An Analytical Framework Considering the Effects of Online Teaching Quality on Student Satisfaction

COVID-19 spreads across the world in late 2019 has affected to several aspects of social life. One of the most important sectors, which face difficulties was education, thus most universities have transferred from traditional education to online education through the internet to make their academic year going. This study aims to review the effects of online teaching quality on student satisfaction, a positive attitude resulting from an evaluation of students’ online teaching experience in higher education. Through applying the SERVQUAL model to measure the effects of online teaching quality on students’ satisfaction, it can be expected to get better the online teaching quality of higher education institutions in Vietnam. Keywords: Online teaching, student satisfaction, higher education, COVID-19, educational institution. DOI: 10.7176/EJBM/13-6-08 Publication date:March 31st 202

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

EFFECT OF FISH SCALE COLLAGEN ON SOME CHARACTERISTICS AND DRUG RELEASE OF CARRAGEENAN/COLLAGEN/ALLOPURINOL FILM

ABSTRACT - QMFS2019Collagen from fish is attracting a lot of attention thanks to its high absorbance ability, biocompatibility as well as non-religious obstruction and cheap sources. It could be applied in many fields, for example: food, cosmetic, or biomedicine. Using of collagen also helps to reduce the environment pollution from fish scale waste in fish processing. In this study, collagen extracted from Vietnamese fresh-water tilapia fish scales was used in combination with carrageenan for the improvement of drug release control. The influence of fish scale collagen content on morphology, thermal behavior and drug release from carrageenan/collagen/allopurinol composite film was evaluated by methods such as field emission scanning electron microscopy (FESEM), differential scanning calorimetric (DSC) and ultraviolet-visible spectroscopy (UV-Vis). From the DSC data, FESEM analysis and drug release of carrageenan/collagen/allopurinol composite films, the most suitable collagen in composite film is 5 wt.%

Tensile, electrical properties and morphology of polyethylene/modified fly ash composites using ultraflow

This paper presents relative melt viscosity, tensile, electrical properties and morphology of high density polyethylene (HDPE)/organo-modified fly ash (MFA) and HDPE/MFA/ultraflow (UTF) composites which were prepared by melt mixing method. Relative melt viscosity of HDPE was decreased with adding MFA and UTF into HDPE. Tensile properties (tensile strength, elongation at break and Young’s modulus) of HDPE/MFA/UTF composites were increased with rising UTF content to 5 wt.% and thereafter, they were dropped with the UTF content more than 5 wt.%. Electric properties (dielectric constant, dielectric loss and volume resistivity) of the HDPE/MFA and HDPE/MFA/UTF composites were investigated. The obtained parameters showed that the HDPE/MFA composites have electric insulation higher than HDPE/MFA/UTF composites. Morphology of the composite materials with and without using UTF was also studied by Field Emission Scanning Electron Microscopy (FESEM) images. The results indicated that the MFA was dispersed more regularly and less agglomerated in HDPE matrix with adding UTF into the HDPE/MFA composites

Depression, anxiety and stress among healthcare workers in the context of the COVID-19 pandemic: a cross-sectional study in a tertiary hospital in Northern Vietnam

IntroductionThe outbreak of coronavirus severe acute respiratory syndrome coronavirus 2 (SARS-CoV2) had significant effects on the mental well-being in general, particularly for healthcare professionals. This study examined the prevalence of depression, anxiety, and stress, and identified the associated risk factors amongst healthcare workers during the COVID-19 outbreak in a tertiary hospital located in Vietnam.MethodsWe conducted a cross-sectional study at a tertiary-level hospital, where the Depression Anxiety and Stress Scale 21 (DASS-21) web-based questionnaire was employed. We analyzed the determinant factors by employing multivariate logistic models.ResultsThe prevalence of depression, anxiety, and stress symptoms were 19.2%, 24.7%, and 13.9%, respectively. Factors such as engaging in shift work during the pandemic, taking care of patients with COVID-19, and staff’s health status were associated with mental health issues among health professionals. In addition, having alternate rest periods was likely to reduce the risk of stress.ConclusionThe prevalence of mental health problems in healthcare workers during the COVID-19 pandemic was relatively high. Having resting periods could potentially mitigate the development of stress among health professionals. Our findings could be taken into account for improving mental health of the health professional population

INFLUENCE OF POLYETHYLENE OXIDE CONTENT ON SOME CHARACTERISTICS OF PLA/CS FILMS LOADING NIFEDIPINE

This work mentions the effect of polyethylene oxide (PEO) content on some characteristics and properties of polylactic acid (PLA)/chitosan (CS) films loading nifedipine (NIF). The water contact angle, droplet size values and Field Emission Scanning Electron Microscopy (FESEM) images  of the films are used to investigate their morphology and hydrophobicity. The obtained results show that the hydrophobic property of the PLA/CS/NIF films is improved by the presence of PEO. Besides, the PLA/CS/NIF films containing PEO have tighter structure and water absorbed ability less than those of the PLA/CS/NIF film