The Impact of Corporate Governance on the Quality of Accounting Information: Research Based on Listed Companies on Vietnam's Stock Exchange

Purpose: This research aims to evaluate the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange.   Theoretical framework: Corporate governance focuses on the structure of ownership, the characteristics of director and supervisory boards. The quality of accounting information is evaluated under the perspectives of information users and information auditors.   Design/methodology/approach: This research analyzes primary and secondary data from 193 listed companies as of 2021 and uses both qualitative and quantitative research methods.   Findings: The results show that the factors affecting corporate governance that have a proportional impact on the quality of accounting information include: Government ownership, Supervisory Board ownership, major shareholders ownership, number of board members, professional qualifications of the association board of directors, and that have an inverse impact is the duality between the Board of directors and the managing directors, and that have no impact are the number of members in the supervisory Board and professional qualifications of the supervisory board.   Research, Practical & Social implications: From the research results, the authors propose recommendations to improve the quality of accounting information through corporate governance.   Originality/value: The value of the study is pointing out the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange meaningful in creating trust among users to attract investment domestically and internationally

Effect of Molecular Charge Asymmetry on Even-to-odd Ratio of High-order Harmonic Generation

Recently, asymmetric molecules, such as HeH$_2^+$, CO, OCS, HCl, have been evolved much attention since its rich information in the high-order harmonic generation (HHG), whose ratio of adjacent even and odd harmonics characterizes the asymmetry of molecules. In this paper, we study the dependence of even-to-odd ratio on the asymmetric parameters, in particular, the nuclear-charge ratio, and the permanent dipole, by exploiting a simple but general model of asymmetric molecules $Z_1Z_2$ subjected to an intense laser pulse. The HHG is simulated by the numerical method of solving the time-dependent Schrödinger equation. We find out that this even-to-odd ratio strongly depends on the nuclear-charge ratio. In particular, the even-to-odd ratio reaches its maximum when the nuclear-charge ratio is about from 0.5 to 0.7. Besides, the dependence on the permanent dipole of the even-to-odd ratio has a non-trivial law. To explain, we calculate the analytical ratio of the transition dipole according to the emission of even and odd harmonics, and this ratio is well consistent with the even-to-odd ratio of the HHG

Two decades of studies on learning management system in higher education: A bibliometric analysis with Scopus database 2000-2020

Over the past twenty years, using learning management systems in higher education has attracted increasing interest from researchers around the globe. In this context, the current study aimed to explore the volume, growth trajectory, and geographic distribution of learning management systems in higher education literature, along with identifying impactful authors, sources, and publications, and highlight emerging research issues. The authors conducted bibliometric analysis on 1334 documents, related to the use of learning management systems in the context of higher education, extracted from Scopus database. The findings show a rapidly growing knowledge base on learning management systems in higher education, especially intensely in the years 2015-2020 and primarily from research in developed societies. This flourishing is consistent with the development trend of international education and the strong development of technology. In addition, the core literature was identified based on the volume of publications and citations. The results also reveal the emerging intellectual structure of the field and provide points of reference for scholars studying the discipline. This paper offers a knowledge map for future research assessments of learning management systems in higher education

Students’ perceptions of using note-taking in consecutive interpreting assignments

Note-taking is critical in helping interpreters memorize detailed information both quickly and accurately. Therefore, the present study was conducted as a questionnaire survey at a university in the Mekong Delta of Vietnam to investigate how students, specifically student interpreters, perceive note-taking in consecutive interpreting assignments. In detail, this study explores the students’ perceptions of the benefits and the challenges of using note-taking in consecutive interpreting assignments. The participants in this study comprised 160 students majoring in English Interpretation and Translation. Furthermore, they have taken consecutive interpreting courses and experienced taking notes in consecutive interpreting tasks. The findings of this study indicated that most students had good perceptions about note-taking used in consecutive interpretation and perceived its benefits and challenges. Moreover, some pedagogical implications for both students and teachers are made. Specifically, the study suggests that students should frequently practice it to acquire good note-taking skills. Teachers should make effective lecture designs to help students improve their note-taking skills and consecutive interpreting performance

Sintering behavior and physical properties of Bi0.5(Na1–xKx)0.5SnO3 lead-free ceramics

In this study, Bi0.5(Na1–xKx)0.5SnO3 (BNKS) ceramics (x = 0, 0.1, 0.2, 0.3, and 0.4) were fabricated via ultrasound wave before milling. The time of ball milling decreased from 20 to 1 h. The X-ray diffraction patterns show that the BNKS has a single-phase structure. When the potassium content increases, the phase structure of the ceramics changes from rhombohedral to tetragonal. When sintered at 1100 °C and x = 0.2, the ceramics’ physical properties are the best with the mass density of 5.59 g/cm3, the electromechanical coupling constants kp of 0,31 and kt of 0.27, the remanent polarization of      11.9 µC/cm; the dielectric constant εr of 1131, and the highest dielectric constant emax of 4800

High prevalence of plasmid-mediated quinolone resistance determinants in commensal members of the Enterobacteriaceae in Ho Chi Minh City, Vietnam

Antimicrobial-resistant pathogenic members of the Enterobacteriaceae are a well-defined global problem. We hypothesized that one of the main reservoirs of dissemination of antimicrobial resistance genes in Vietnam is non-pathogenic intestinal flora, and sought to isolate antimicrobial-resistant organisms from hospitalized patients and non-hospitalized healthy individuals in Ho Chi Minh City. The results identified substantial faecal carriage of gentamicin-, ceftazidime- and nalidixic acid-resistant members of the Enterobacteriaceae in both hospitalized patients and non-hospitalized healthy individuals. A high prevalence of quinolone resistance determinants was identified, particularly the qnrS gene, in both community- and hospital-associated strains. Furthermore, the results demonstrated that a combination of quinolone resistance determinants can confer resistance to nalidixic acid and ciprofloxacin, even in the apparent absence of additional chromosomal resistance mutations in wild-type strains and laboratory strains with transferred plasmids. These data suggest that intestinal commensal organisms are a significant reservoir for the dissemination of plasmid-mediated quinolone resistance in Ho Chi Minh City

Assessing Vegetation Cover Change Using Remote Sensing: Case Study at Binh Duong Province, Vietnam

This study aims to present the application of remote sensing in monitoring vegetation change in Binh Duong Province, Vietnam. The study used Landsat 5 images in the year 2010 and Landsat 8 images in the years 2015 and 2020 to investigate the area of vegetation. The maximum likelihood classification method (MLC) was used to classify land cover and an accuracy matrix was computed to validate the classification results. The references data were collected to support classification and accuracy assessment processes including land use maps in 2010, 2015, and 2020. In addition, collected field points and UAV (unmanned aerial vehicle) in 2020 were used. The overall accuracies are 81.27%, 84.41%, and 83.86%, and Kappa indices were 0.76, 0.80, and 0.80, corresponding to 2010, 2015, and 2020. The results showed that as compared to 2010 and 2015, the area of vegetation in 2020 decreased 10% and 8%, respectively. The average vegetation cover per capita was 740 m2 person-1 in 2020, compared to 1000 m2 person-1 in 2015 and 1200 m2 person-1 in 2010. This reduction was obvious in urban areas in the province, due to the need for construction and development. The study provides meaningful information on vegetation change and green area per capita in Binh Duong Province from 2010 to 2020

Risk Factors for Human Infection with Avian Influenza A H5N1, Vietnam, 2004

TOC Summary: Risk factors include direct or household contact with sick or dead poultry and absence of an indoor water source

Phytoplankton community structure and water quality of Red River, Vietnam

This study aimed to describe the distribution and relative abundance of the phytoplankton obtained during the two seasons (rainy and dry seasons) from the Red river system. The water and phytoplankton samples were monthly collected during the year 2012 at four sampling stations along the Red River (Yen Bai, Vu Quang Hoa Binh,and Ha Noi) . Environmental variables (e.g. temperature, dissolved oxygen, pH, suspended solids, conductivity, TDS, NO3­-N, NH4­-N, PO4-P, Total Phosphorus; and DOC) and phytoplankton (e.g. cell density and relative abundant species) were analyzed. Six phytoplankton classes were identified with the Bacillariophyceae dominating in the phytoplankton community. A distinct seasonal variation in phytoplankton structure was observed with high cells density in dry season and low values in rainy season. PCA (Principal Component Analysis) showed that suspended solid factor that governed the temporal and spatial distribution of phytoplankton structure in the Red River system.Nghiên cứu này trình bày sự phân bố và độ phong phú tương đối của quần xã thực vật nổi vào mùa mưa và mùa khô trong hệ thống sông Hồng. Các mẫu nước và thực vật nổi được thu hàng tháng trong năm 2012 tại 4 điểm trên sông Hồng (Yên Bái, Vụ Quang, Hòa Bình và Hà Nội). Các thông số môi trường (nhiệt độ, lượng oxy hòa tan, pH, chất rắn lơ lửng, độ dẫn, TDS, NO3-N, NH4-N, PO4-P, T-P và DOC) và thực vật phù du (mật độ tế bào,độ phong phú tương đối ) đã được phân tích. Sáu lớph tảo được được xác định với tảo silíc chiếm ưu thế trong quần xã thực vật phù du. Sinh khối thực vật đạt giá trị cao vào mùa khô trong khi thấp vào mùa mưa. Phân tích hợp phần chính cho thấy yếu tố chất rắn lơ lửng đóng vai trò quan trọng việc xác định biến động thời gian và không gian cấu trúc quần xã thực vật nổi trong hệ thống sông Hồng

Investigation of Sodium Manganese Oxide Nanowires Synthesized by Hydrothermal Method for Alkaline Ion Battery

Sodium Manganese Oxide (NaxMnO2) has attracted much attention as cathode materials for alkaline ion battery due to the ability of fast charge and discharge ion Na+, in particular in nanoscale. We report on the synthesis of NaxMnO2 nanowires via hydrothermal synthesis route from Mn2O3 and NaOH solution. The morphological observation indicates that the obtained Na0.44MnO2 nanowires with diameters of about 20-30 nm, length up to several micrometers were formed by this process. The electrochemical properties of fabricated materials were investigated by means of cyclic voltammetry technique and show that Sodium Manganese Oxide (NaxMnO2) is a promising material in the field of research and fabrication alkaline ion battery